Mandatory for legal entities from 1 January 2022. A notice of update of economic activities must be submitted no later than January 31, 2022. Legal entities Constituted only by natural persons and whose income of the previous financial year has not exceeded 35 million Pesos or that start their activities and estimate that their income will not exceed the mentioned amount. Provisional payments They are determined applying the rate of 30% to the amount obtained by deducting from the income deductions, Profit Sharing (PTU) paid and tax losses to be amortized. INCOME Accumulative at the time they are actually received. DEDUCTIONS Refunds, discounts and bonuses; merch and raw materials; investments, Social Security contributions paid IMPORTANT The annual Income Tax, the Profit Sharing of the year and the tax losses will be determined in accordance with the General Regime of the Law. RETURNS
- Provisional payments no later than the 17th of the following month.
- Annual return
Natural persons
Simplified Trust Regime (RESICO) Optional for natural persons from 1 January 2022. A notice of update of economic activities must be submitted no later than January 31, 2022. Natural persons With commercial or professional activity or who grant the temporary use or enjoyment of property if the income of the previous year has not exceeded 3.5 million pesos or, who start their activities and estimate that their income will not exceed this amount. INCOME TAX PAYMENT A progressive tax rate from1% to 2.5% will be applied to the income actually received, excluding VAT and without any deduction. Withholding of Income Tax Legal entities must withhold a tax of 1.25%. Obligations Have an e.signature and a tax mailbox, issue CFDI for all income, keep CFDI for deductions, issue global CFDI and not be on the 69-B SBB list. Important Natural persons may be taxed under this scheme when they also receive income from wages and salaries or interest. Returns
- Provisional payments no later than the 17th day of the following month
- Annual return in April
- Partners, shareholders or members of legal entities or related parties.
- Residents abroad with a permanent establishment.
- If they receive fees assimilated to salaries as advisers, examiners, directors or managers.
- If they opt to assimilate to salaries the fees received from a natural or legal person having a commercial activity.