On February 6, the Secretariat of Finance of the State of Chihuahua published a tax rule of general nature on the State’s Official Newspaper, in which it establishes the mechanism to comply with the obligation to attach a copy of the return on Income Tax withheld on salaries and/or assimilated to salaries, corresponding to the Payroll Tax period reported or for the immediately preceding period.
While this obligation is not new, the terms of compliance had not been established.
As part of a compliance campaign, since last May said Secretariat published, on the official Payroll Tax payment website, a message for the taxpayers of this tax, asking them to regularize from January 2019 to date and fulfill this obligation.
The following is a transcription of the message:
Upon making this payment, you shall:
Digitalize the Income Tax Withheld return for wages and salaries and/or assimilated to salaries corresponding to the immediately preceding period in PDF format, not to exceed 9Mb. This file shall be sent to the following email: declaracionesisn.anexodecproisr@chihuahua.gob.mx, indicating in the subject of the email to be sent:
- The taxpayer’s RFC,
- the Payroll Tax period being reported, and
- the fiscal year to which it corresponds.
The foregoing in accordance with the provisions of Rule II.9.2 of General Nature in Tax Matters Corresponding to the 2019 Fiscal Year.
If you have any questions in this regard, please contact us and we will be pleased to assist you.
