{"id":11981,"date":"2022-09-07T16:26:42","date_gmt":"2022-09-07T21:26:42","guid":{"rendered":"https:\/\/citylaws.com.mx\/?p=11981"},"modified":"2022-09-07T17:47:21","modified_gmt":"2022-09-07T22:47:21","slug":"beneficio-controlador","status":"publish","type":"post","link":"https:\/\/citylaws.com.mx\/en\/abogado-corporativo\/beneficio-controlador\/","title":{"rendered":"Controller Benefit"},"content":{"rendered":"<section class=\"wp-block-themeisle-blocks-advanced-columns alignfull has-2-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-collapsedRows-layout has-nogap-gap has-vertical-center\" id=\"wp-block-themeisle-blocks-advanced-columns-ba6c29ad\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\">\n<div class=\"wp-block-themeisle-blocks-advanced-column\" id=\"wp-block-themeisle-blocks-advanced-column-fec6b79c\">\n<h2 class=\"has-text-align-center has-black-color has-text-color has-large-font-size wp-block-heading\">What is the controlling benefit?<\/h2>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-black-color has-css-opacity has-black-background-color has-background is-style-default\"\/>\n\n\n\n<p class=\"has-text-align-center has-medium-font-size\">This new tax obligation is intended to identify, obtain, preserve and update the information of the controlling beneficiaries of different legal entities:<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-black-color has-css-opacity has-black-background-color has-background is-style-default\"\/>\n\n\n\n<p class=\"has-text-align-center has-medium-font-size\"><em>\u201cThe Controlling Benefit is a new obligation that entered into force in the Federal Tax Code as of January 1, 2022\u201d<\/em><\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-black-color has-css-opacity has-black-background-color has-background is-style-default\"\/>\n<\/div>\n\n\n\n<div class=\"wp-block-themeisle-blocks-advanced-column\" id=\"wp-block-themeisle-blocks-advanced-column-4ec7f125\">\n<center><script src=\"https:\/\/unpkg.com\/@lottiefiles\/lottie-player@latest\/dist\/lottie-player.js\"><\/script>\n<lottie-player src=\"https:\/\/assets1.lottiefiles.com\/packages\/lf20_yqoxehdn.json\" mode=\"bounce\" background=\"transparent\" speed=\"1\" style=\"width: 300px; height: 300px;\" loop=\"\" autoplay=\"\"><\/lottie-player><\/center>\n<\/div>\n<\/div><\/section>\n\n\n\n<section class=\"wp-block-themeisle-blocks-advanced-columns alignfull has-1-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-equal-layout has-nogap-gap has-vertical-center\" id=\"wp-block-themeisle-blocks-advanced-columns-2c9686a5\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\">\n<div class=\"wp-block-themeisle-blocks-advanced-column\" id=\"wp-block-themeisle-blocks-advanced-column-c7f3d24b\">\n<h2 class=\"has-text-align-center has-white-color has-text-color has-large-font-size wp-block-heading\">Who is obligated?<\/h2>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-white-color has-css-opacity has-white-background-color has-background is-style-default\"\/>\n\n\n\n<ul class=\"has-white-color has-text-color has-medium-font-size\"><li>Moral people;<\/li><li>Trustees;<\/li><li>Settlors;<\/li><li>Trustees;<\/li><li>Contracting parties or members, in the case of any legal figure;<\/li><li>Public Notaries;<\/li><li>Public Brokers;<\/li><li>Third parties involved in the constitution of legal figures and<\/li><li>Financial entities and members of the financial system.<\/li><\/ul>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-white-color has-css-opacity has-white-background-color has-background is-style-default\"\/>\n<\/div>\n<\/div><\/section>\n\n\n\n<section class=\"wp-block-themeisle-blocks-advanced-columns alignfull has-1-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-equal-layout has-nogap-gap has-vertical-center\" id=\"wp-block-themeisle-blocks-advanced-columns-0d958e15\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\">\n<div class=\"wp-block-themeisle-blocks-advanced-column\" id=\"wp-block-themeisle-blocks-advanced-column-56b6a96e\">\n<h2 class=\"has-text-align-center has-white-color has-text-color has-large-font-size wp-block-heading\">Who is a Controlling Beneficiary?<\/h2>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-white-color has-css-opacity has-white-background-color has-background is-style-default\"\/>\n\n\n\n<p class=\"has-text-align-center has-white-color has-text-color has-medium-font-size\">Any natural person or group of natural persons who, directly or indirectly, are involved in the participation of a legal person, a trust or any other type of legal figure.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-white-color has-css-opacity has-white-background-color has-background is-style-default\"\/>\n\n\n\n<p class=\"has-text-align-center has-white-color has-text-color\"><a class=\"rank-math-link\" data-mode=\"drawer_right\" style=\"display: inline-block; text-decoration: none; background-color: #457a53; color: white; cursor: pointer; font-family: Helvetica,Arial,sans-serif; font-size: 20px; line-height: 50px; text-align: center; margin: 0; height: 50px; padding: 0px 33px; border-radius: 25px; max-width: 100%; white-space: nowrap; overflow: hidden; text-overflow: ellipsis; font-weight: bold; -webkit-font-smoothing: antialiased; -moz-osx-font-smoothing: grayscale;\" href=\"https:\/\/citylaws.com.mx\/en\/iniciar-sesion\/\" target=\"_blank\" rel=\"noopener noreferrer\">Book Free Advice<\/a><\/p>\n<\/div>\n<\/div><\/section>\n\n\n\n<section class=\"wp-block-themeisle-blocks-advanced-columns alignfull has-1-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-equal-layout has-nogap-gap has-vertical-center\" id=\"wp-block-themeisle-blocks-advanced-columns-092e4253\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\">\n<div class=\"wp-block-themeisle-blocks-advanced-column\" id=\"wp-block-themeisle-blocks-advanced-column-80d236e5\">\n<h2 class=\"has-text-align-center has-white-color has-text-color has-large-font-size wp-block-heading\"><strong>\u00bf<\/strong>What information is required<strong>?<\/strong><\/h2>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-white-color has-css-opacity has-white-background-color has-background is-style-default\"\/>\n\n\n\n<p class=\"has-text-align-center has-white-color has-text-color has-medium-font-size\">The main information required by the obligation of the Controlling Beneficiary consists of civil data, as well as tax data and it is due to the purposes of this new obligation; Among the data required to follow up on the obligation, some of them are:<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-white-color has-css-opacity has-white-background-color has-background is-style-default\"\/>\n\n\n\n<ul class=\"has-white-color has-text-color\"><li>Full name;<\/li><li>Date of Birth;<\/li><li>Marital status;<\/li><li>Federal Taxpayer Registry (RFC);<\/li><li>Single Personal Registry Card (CURP);<\/li><li>Among others.<\/li><\/ul>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-white-color has-css-opacity has-white-background-color has-background is-style-default\"\/>\n<\/div>\n<\/div><\/section>\n\n\n\n<section class=\"wp-block-themeisle-blocks-advanced-columns alignfull has-2-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-collapsedRows-layout has-nogap-gap has-vertical-center\" id=\"wp-block-themeisle-blocks-advanced-columns-dcb21722\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\">\n<div class=\"wp-block-themeisle-blocks-advanced-column\" id=\"wp-block-themeisle-blocks-advanced-column-2d1bcc54\">\n<h1 class=\"has-text-align-center has-black-color has-text-color has-large-font-size wp-block-heading\">What is the Internal Procedure Manual?<\/h1>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-black-color has-css-opacity has-black-background-color has-background is-style-default\"\/>\n\n\n\n<p class=\"has-text-align-center has-medium-font-size\">It is obligatory that the people involved in the participation of a moral person are documenting and implementing internal procedures attached to the new provisions. In the case of being required by the Tax Administration Service (SAT), there will be a period of 15 business days to provide the information previously documented and implemented in an Internal Procedure Manual.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-black-color has-css-opacity has-black-background-color has-background is-style-default\"\/>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-black-color has-css-opacity has-black-background-color has-background is-style-default\"\/>\n<\/div>\n\n\n\n<div class=\"wp-block-themeisle-blocks-advanced-column\" id=\"wp-block-themeisle-blocks-advanced-column-6d5a963a\">\n<lottie-player id=\"wp-block-themeisle-blocks-lottie-939a0d14\" class=\"wp-block-themeisle-blocks-lottie\" src=\"https:\/\/assets6.lottiefiles.com\/packages\/lf20_1cnyflje.json\" autoplay loop count=\"0\" speed=\"1\" direction=\"1\" trigger=\"none\" data-loop=\"true\" mode=\"normal\"><\/lottie-player>\n<\/div>\n<\/div><\/section>\n\n\n\n<section class=\"wp-block-themeisle-blocks-advanced-columns alignfull has-1-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-equal-layout has-nogap-gap has-vertical-center\" id=\"wp-block-themeisle-blocks-advanced-columns-d43b9e95\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\">\n<div class=\"wp-block-themeisle-blocks-advanced-column\" id=\"wp-block-themeisle-blocks-advanced-column-7cfbe581\">\n<h2 class=\"has-text-align-center has-white-color has-text-color has-large-font-size wp-block-heading\">What penalties are there for the Controlling Benefit?<\/h2>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-white-color has-css-opacity has-white-background-color has-background is-style-default\"\/>\n\n\n\n<p class=\"has-text-align-center has-white-color has-text-color has-medium-font-size\"><strong><strong><strong>It is necessary to appreciate that the fines for non-compliance with the obligation are high, this means that you can be fined from $500,000.00 MXN to $2,000,000.00 MXN for each Controlling Beneficiary that is not properly identified, for having incomplete files or with incorrect information, as well as temporary restriction of digital stamps, suspension of importer or exporter registers, among others.<\/strong><\/strong><\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-white-color has-css-opacity has-white-background-color has-background is-style-default\"\/>\n<\/div>\n<\/div><\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":11983,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[603],"tags":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/citylaws.com.mx\/wp-content\/uploads\/2022\/09\/charles-forerunner-3fPXt37X6UQ-unsplash-scaled.jpg","amp_enabled":true,"_links":{"self":[{"href":"https:\/\/citylaws.com.mx\/en\/wp-json\/wp\/v2\/posts\/11981"}],"collection":[{"href":"https:\/\/citylaws.com.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/citylaws.com.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/citylaws.com.mx\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/citylaws.com.mx\/en\/wp-json\/wp\/v2\/comments?post=11981"}],"version-history":[{"count":5,"href":"https:\/\/citylaws.com.mx\/en\/wp-json\/wp\/v2\/posts\/11981\/revisions"}],"predecessor-version":[{"id":12002,"href":"https:\/\/citylaws.com.mx\/en\/wp-json\/wp\/v2\/posts\/11981\/revisions\/12002"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/citylaws.com.mx\/en\/wp-json\/wp\/v2\/media\/11983"}],"wp:attachment":[{"href":"https:\/\/citylaws.com.mx\/en\/wp-json\/wp\/v2\/media?parent=11981"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/citylaws.com.mx\/en\/wp-json\/wp\/v2\/categories?post=11981"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/citylaws.com.mx\/en\/wp-json\/wp\/v2\/tags?post=11981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}