By CAPosts 22 January, 2021 - 02:34pm 38 views
To renew the e. Signature of a company in liquidation, it is necessary for the liquidator to have the "power of attorney for acts of dominance" .
© Provided by The Taxpayer To renew the e. Signature of a company in liquidation requires the "power of attorney for acts of ownership ”
The liquidation of a company is a process that is carried out at the moment in which a company or business is dissolved or terminated.
To carry out the liquidation process, the administrative body is replaced by liquidators , who act as administrators and legal representatives to conclude all the business and pending actions of the company.
In this context, the Mexican Institute of Public Accountants (IMCP) recently presented an approach to the Tax Administration Service (SAT) .
Company In liquidation, the e.firma
certificate is not in force The IMCP indicated that at the time the liquidator goes to the SAT to make updates to the RFC to start the procedure. ment of liquidation, the tax authority has realized that society has no current e.firma certificate, and has not allowed the liquidator perform the procedure to renew the certificate e.firma as legal representative of the sociedad.
The SAT asks for the "power of attorney for acts of domain"
This is because the SAT considers that the appointed and registered liquidator does not have powers of "general power of attorney for acts of domain and / or administration."
Therefore, The IMCP asked the tax authority to clarify whether a liquidator of a company to be able to carry out the process of obtaining the e.firma certificate it is necessary that literally in the instrument stating his appointment, it establishes that said liquidator has "general power of legal representative for acts of domain and / or administration ”or the fact that he is appointed liquidator is sufficient.
Response of the SAT
In its response, the SAT explained that with respect to the notice of beginning of liquidation ation, one of the conditions established in the procedure sheet 85 / CFF Notice of beginning of liquidation or change of tax residence , contained in Annex 1-A of the Miscellaneous Tax Resolution (RMF) for 2020, is to have e. signature of the legal entity to be canceled and the liquidator
The tax authority also indicated that the General Law of Mercantile Companies (LGSM) establishes that the liquidation will be in charge of one or more liquidators, who will be legal representatives of the company and will be responsible for the acts they execute. [LGSM 235] .
It is necessary the "power of attorney for acts of ownership"
In this sense, the SAT clarified that even though said article establishes that the liquidators will be the legal representatives of the company during the liquidation, it is necessary that the They are granted "general powers for acts of administration and domain" in order to prove the legal representation of the company.
For this reason, for the e.firma renewal process it is necessary that the "power of attorney for acts of administration or domain ”that accredits the legal representative. This is due to the fact that it is an essential requirement that is established in the procedure sheets 105 / CFF Request for the generation of the e-signature certificate and 106 / CFF Request for the renewal of the e-signature certificate , contained in Annex 1-A .
This was published by the SAT in the document Sixth bimonthly meeting 2020 with the national coordination of taxpayer trustees . The tax authority warned that the information contained in the document is of an informative nature, and does not create rights or establish obligations other than those contained in the tax provisions.
You can review the approach of the IMCP and the response of the SAT here / Pages: 71 a la 73 / Date of publication: December 2020.
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