Natural persons filing their income tax return for the 2018 fiscal year and determining a balance in favor for Income Tax (ISR), through the facility granted by tax authorities, may choose to request the refund thereof, and it may be under the automatic refund scheme provided it is carried out before July 31, 2019.
Regarding the issue of filing returns of natural persons in the month of April, the Tax Administration Service (SAT) recently granted the employers an extension to correct errors or omissions in the Digital Tax Receipts for Internet (CFDI) of the 2018 payroll. This must be done before April 15, 2019. Because of this deadline extension,
Since 2018, the Tax Administration Service (Servicio de Administración Tributaria (SAT)) created a payroll viewer available to employees in order to check on the information included on their payroll receipts issued by their employer in a simple and timely manner, this will be the grounds for their annual tax return. During February 2019, the SAT
On September 5, the Mexican Social Security published Agreement ACDO.SA2.HCT.290818/225.P.DIR on the Federal Official Gazette regarding Authorization to provide administrative facilities in labor sub-contracting established on Article 15-A of the Social Security Act, which became applicable on the day following its publication, that is, September 6, 2018. The employer or obliged person (contractor) and beneficiary
As we approach to the end of the year there are several obligations to consider previous year end closing, one of those obligations is the Electronic invoice (CFDI) payments made for wages or assimilated to wages, due the issuance of the receipts is a requirement to apply the deduction on the annual income tax