Resulting from the elimination of the obligation to present information on the perceptions and withholdings (salaries and wages) of employees during 2017, in the Multiple Informative Return (DIM in Spanish), some taxpayers have lost sight of the fact that it is still mandatory to inform the authorities by no later than February 15th 2018, of the amounts that have been paid to their employees as a subsidy to employment during 2017, identifying by employee the following information:
- Overall income earned by the employee which served as the basis for determining the subsidy to employment hat was paid.
- Amount of the subsidy to employment.
The afore mentioned point is one of the requirements for the accreditation of the subsidy to employment against the Income Tax in their charge or that of withholdings made to third parties.
However, the authorities have not established the means or application that need to be used to present this information. Our recommendation is to present it through “mi Portal” as a clarification on the SAT page, or through a written request presented in person at the offices of the Tax Administration Service. This measure is suggested in order to avoid jeopardizing the accreditation of these amounts made during 2017.
We expect the authorities to issue a statement or disposition, exempting from this obligation those taxpayers who have credited the amounts given to their employees for subsidy to employment during the year 2017, considering that this information is already contained in the payroll CFDI (Digital Invoice).
For us it is very important to keep you informed about the current tax obligations of taxpayers in Mexico in order to provide the necessary support to carry out compliance timely and in due form, and thus avoid any sanction by the authorities.
We can gladly help you meet this new obligation.
We remain at your service.