Tax Compliance: Notification to the Federal Taxpayer Registry (RFC) of Changes in Shareholding Structure.
During ordinary shareholder meetings, companies may experience changes in their shareholding structure. In these cases, Article 27 of the Federal Tax Code (CFF) establishes the obligation to report these changes to the Federal Taxpayer Registry (RFC) through a "notice."
This notice must be submitted within 30 business days following the change or addition of partners, shareholders, associates, etc., through the SAT's online platform.
Before completing this procedure, it is crucial that the partners' and shareholders' tax status with the RFC is "Active" and that their information matches the articles of incorporation, indicating who has effective control and their percentage of ownership.
The following are required for the process: the electronic signature of the legal representative, the notarized and digitized document certifying the changes, and the official identification of the partners (current if they are individuals, the legal representative's if they are Mexican legal entities, or official form 96 if they are foreigners not registered with the RFC).
The Tax Administration Service (SAT) has published a guide with images that explains step-by-step how to file this notice online. This guide can be downloaded from the provided link.
https://www.diputados.gob.mx/LeyesBiblio/pdf/CFF.pdf
Partner and Shareholder Portal:
Guide for notifying partners and shareholders to the RFC:
