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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
Cannot be subject
When one or more of its shareholders participate in the capital of another company, credit, insurance and bonds institutions, primary sector, legal persons not subject to tax.
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
Cannot be subject to this regime
It is possible to return to this regime when the income obtained in the immediate previous year does not exceed 3.5 million pesos and when they are up to date with their tax obligations.