Procedimiento Para Cambio De Representante Legal Ante El Sat

2. Foreign trade requirements (specific authorisations for taxable persons depending on their activity). Therefore, taxpayers are required to comply. The legality, accuracy and quality of the information contained in this procedural form are the strict responsibility of the dependency, institution or productive enterprise of the State that provided it as an authority for the administration of the procedure due to its attributions and / or regulatory powers. […] List with the full name and valid RFC code of the shareholders, shareholders and current legal representatives of the company as specified in the minutes before a notary; If you have foreign partners or shareholders, attach proof of notification in accordance with Article 27 SBB and indicate the corresponding tax identification number. Additional requirements for those in the following cases. If you do not have a Unique Population Registration Code (CURP), you must submit the following documents: Finally, it is known that the 295/SBB procedure will be submitted after a change in the shareholding structure. Legal representatives should not be covered by this opinion and, where the Authority imposes an obligation to notify changes to that appointment, that requirement should be determined by appropriate means and should therefore formulate the appropriate procedure. With this in mind, the AMF has asked the Company to submit Notice 295/SBB of Annex A-1 of the FMR 2020. This procedure is the previously discussed notification on the update of shareholders and shareholders, which, according to Section 27 of the German Federal Tax Code (SBB), must be submitted whenever the shareholding structure of a legal entity changes. Notifications of change of legal representative Currently, the Federal Tax Code and its ordinances do not provide for notification of the change of legal representative, so that the representative is registered only when he conducts the procedure before the Federal Tax Register. Home > Administration > Notifications of change of legal representative before the SAT For the treatment of foreign persons, the apostille of foreign statutes and powers of attorney of the legal representative granted or granted by a consul or consulate apply. However, even if this is not the case, the statement to which the Authority refers in subparagraph (c) of its reply is unknown.

According to this way of thinking, it is not plausible for taxpayers to recognize the need to inform and update legal representatives if the document is not published. On the other hand, even if that document is public, the means of notification to that undertaking are not such as to constitute an obligation, as is the case here, to submit the 295/SBB procedure even in the event of a change of legal representatives. However, this requirement does not mean that the information must be submitted in accordance with the 295/CFF procedure, which, as explained above, is based exclusively on FMR 2.4.19 and, consequently, on Article 27B, Section VI, of the SBB. Power of attorney to which you certify the personality of the legal representative. This in cases where the personality is not accredited in the deed or founding document itself, despite the importance of changing the legal representative for a company, there are no specific provisions to inform the tax authorities of this change. «. If the information of the legal representative in the RFC is not updated, he can file a clarification file with the label «PISE Legal Representative» and attach the documents proving his legal representation with the requirements provided for by the tax regulations. As of today, Procedural Instructions 6/LA and 7/LA of the CER for the registration and re-registration of importers of certain sectors will be updated in the RFC database as part of the additional requirements of legal representatives, partners and shareholders who inform taxpayers in their procedures. in the Tax Features section of the RFC in the Relationships segment. c.

Derived from the above, ACOP/AGSC has issued a statement on the scope of file 295/SBB, so that this format has also updated the share of legal representatives. Registration in the Federal Register of Taxpayers (RFC) for natural persons who have the character of legal representatives, partners, shareholders or partners of legal persons constituted before a notary and natural persons who own real estate whose exploitation is registered in a public deed. Similarly, it is for that meeting to abolish them and, where appropriate, to revoke the delegated powers, which must be recorded in the relevant minutes and, preferably, entered before a notary. Analysis On the one hand, it is true that Procedural Directions 6/LA and 7/LA show the obligation to ensure that legal representatives, partners and shareholders are updated in the RFC database. On the basis of the provisions, this obligation is established by the following paragraph: Therefore, it is important to take into account that if the information contained in the Authority`s databases is not updated and there is a procedure indicated in the files of Annex 1-A of the EGR, a case of clarification is presented beforehand (you can access bit.ly/35AHlTf at this link), Under «Procedure», select «PISE Legal Representative», fill in the subject and description, and attach the power of attorney of the legal representative. If a change of legal representative is required for the processing of the electronic signature (FIEL), the new representative must contact the local tax administration to revoke the certificates so that the biometric data of the previous representative is removed from the system. If the electronic signature is generated with the data of the new legal representative in the system, the federal register of taxpayers of the new representative appears and on the same day you can generate your electronic signature. During much of this 2020 financial year, many proceedings before the register of importers were rejected, the authority argued that the legal representative who had spoken did not correspond to the records of the databases of the Tax Administration Service and requested that the information be updated in accordance with procedure form 295 / SBB of Annex 1-A of the Miscellaneous Tax Resolution for 2020 (RMF); However, this response was a source of confusion and uncertainty, because this file corresponds to the «notice of update of the partners or shareholders» and not that of the legal representative. What is reported to the Department of Finance when a taxpayer`s legal representative is replaced d. However, the conditions for registration in the Register of Importers and Exporters are governed by the above procedural instructions and are distributed as follows: It should be noted that for these procedures, partners and shareholders must also be updated prior to the RFC, otherwise the information must be provided in accordance with Procedure Form 295/CFF of Appendix 1-A of FMR. Similarly, it should be assumed that the Authority will verify whether both the taxpayer and its national partners, shareholders and legal representatives have a positive opinion on compliance with its tax obligations.

SAT`s response In view of the proposal, SAT replied as follows: In this sense, it is proposed that the 295/SBB procedure should only concern the modification of members and shareholders. It is therefore questionable whether the competent authority is entitled to require such a notification, since the reason for the rejection of the company`s application is linked to its legal representatives and the obligation to introduce the 295/SBB procedure is not provided for by customs legislation.