Requisitos Para Cambio De Representante Legal En El Sat

d. However, the requirements for entry in the Register of Importers and Exporters are set out in the procedural instructions above and are broken down as follows: Evaluation On the one hand, it is true that Procedural Directions 6/LA and 7/LA indicate 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 set out in the following paragraph: “. 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. Power of attorney to which you certify the personality of the legal representative. This is in cases where the personality is not accredited in the deed or founding document itself. Finally, it is known that the 295/SBB procedure is presented 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. 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. 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. Memorandum of association and power of attorney of the legal representative (if no changes have been made, they will only be submitted for comparison purposes) […] 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. Procedure It should be noted that one importing company published a sectoral register of importers in the textile sector, which was rejected because it did not have up-to-date information from its legal representatives. 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. Despite the importance of changing the legal representative for a company, there are no specific provisions to inform the tax authorities of this change. In this connection, on the present 26th, the second decision on amendments to the General Foreign Trade Rules for 2020 (RGCE) was published in the Official Gazette of the Federation, where it contains in its Annex 1-A the procedure to be followed to update the legal representative; It should be noted that this procedure is based on the 30. The foreign trade processing sheets which examine it are as follows: The legality, accuracy and quality of the information contained in this procedure form are the strict responsibility of the institution or productive enterprise dependent on the State which provided it as the authority for the administration of the procedure on the basis of its powers. and/or regulatory powers. 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.