With respect to federal matters relating to the withholding tax of ISR to individuals, section 106 of the IRSA states that: Despite the obligation for legal persons to issue the CFDI withholding tax, Rule 2.7.5.4. of the IMSIM 2022 states in its second paragraph that, in cases where a CFDI is issued for the performance of acts or activities or for the execution of income and all information on withholding tax is included, taxpayers may consider it as evidence and proof of tax for withholding taxes. Thus, reSICO individuals are required to issue the CFDI corresponding to the transaction carried out; However, legal entities are also required to issue them with the CFDI of withholding and payment information to withhold 1.25%. Hi Guadalupe, yes. Public institutions recognized in art. 25 of the German Civil Code are regarded as legal persons, so that, in accordance with Section 113-J of the LISR, they must make deductions to natural persons who are in RESICO. We are happy to offer you advice, you can reach us at +521442 675 8634 and by e-mail contacto@cayso.com.mx We are here to serve you. Natural persons who derive income from the provision of professional services when they provide professional services to legal persons in the private sector must generate their income with tax deductions, in this case SRI and VAT. where I have to submit for the month of January 2022 the payment of withholding taxes and VAT and the provisional payment of SRI, I am an S.C. Hello I am a natural person with a commercial activity, I will invoice for the first time the rental of a domain on the Internet to a legal person, I have to make deductions¿ Hello hello, I am a natural person who changed me to RESICO, I have to make deductions of 1.25% to legal entities? Therefore, they must make a deduction to natural persons in the amount of 2/3 of the VAT rate of 10.66% to natural persons who provide services and / or have garbage cans or rent movable or immovable property. This tax must be paid by legal persons as part of this withholding tax, according to the information in the same article, knowing it monthly before the 17th of each month, the following month as soon as the transaction has been made.
In Mexico, there are various deductions that must be granted to natural persons. Although state taxes make cases different depending on the state in question, two main taxes apply to federal withholdings. Hi Fernanda, no. Deductions are made by legal persons to natural persons to assist in the execution of the payment of contributions in order in LISR and LIVA. We are happy to offer you advice, you can reach us at +521442 675 8634 and by e-mail contacto@cayso.com.mx We are here to serve you. If you want to know other types of withholding taxes that taxpayers are required to make, we invite you to read number 505 of March 15, 2022, which indicates the legal basis and the amounts to be retained. If I am a FIR, do I have to make a holdback when I provide services to a legal entity? Using advanced artificial intelligence developed by vLex, we enrich editorial legal information to make it accessible, including instant translation into 14 languages to ensure access to information and the ability to conduct comparative research. Hi Adriana, you need to know the proper regime of the people who serve you in order to make the appropriate deductions according to their diet. We are happy to offer you advice, you can reach us at +521442 675 8634 and by e-mail contacto@cayso.com.mx We are here to serve you. What is the basis for not being invited to this detention, especially if they have never done so before? Therefore, legal entities must withhold a fee of 1.25% of the transaction amount for natural persons registered in RESICO and in accordance with art. 106.
In Federal Matters Regarding Personal ISR Withholding: What Are Tax Withholdings? The withholding tax is the amount of a levy that must be “withheld” from the deceased as tax for the realization of an economic transaction. Reference to “withholding tax” as the money collected by the SAT for each taxpayer`s income (if applicable). Although the natural or legal persons who withhold are not the cause of the tax, the law considers them jointly and severally for the obligation to pay (pay) the amounts to the State Treasury up to the amount borne by the taxpayers responsible. This is because it is easier to monitor legal personalities compared to natural persons. How should the tax be withheld? The deduction retains the tax at the time it pays the price or consideration and on the amount of what is actually paid, and shall be established by means of a declaration to the authorized authorities with the payment of the tax corresponding to the month in which the withholding tax is levied or, if this is not the case, no later than 17. Day of the month following the month in which the withholding was made without any credit, set-off or reduction for the entire withholding.