STATEMENTS AND PAYMENTS SERVICE
Service Statements and Payments start since 2009 to make interim and final payments from taxpayers, but to date have been gradually incorporating the following contributors:
- The taxpayers of the financial sector;
- Controllers and controlled corporations;
- Corporations Title II of the Income Tax Law, which declared the last fiscal year statements have been included in taxable revenues equal to or greater than 500 million pesos;
- The Legislature, the Judiciary of the Federation and the centralized public administration, in terms of the Organic Law of Federal Public Administration;
- Autonomous constitutional bodies;
- Commission Federal de Electricidad, the Mexican Social Security Institute and Institute of Social Security and Services for State Employees;
- Taxpayers who are subject of the Special Tax on Production and Services (IEPS), must use the return and payment service.
- "From May to interim and final payments for April 2011 and subsequent, are incorporated into new Declarations and Payments Service:
Taxpayers in terms of Article 32-A of the CFF, are required to audit their financial statements in 2011, for fiscal year 2010, though opting for the application of the benefit provided for in Article Three of the decree that granted administrative facilities in the area of tax simplification,
This news flash was prepared by the Fiscal Committee of the firm, for the purpose of providing general information. In case of any real and concrete interpretation, you are encouraged to contact your local tax specialist to request your advice.
RSM Bogarin, SC is a member of the RSM International network. The RSM International network is a network of independent accounting and consulting FIRMS, Each of Which practices in Its Own right.The RSM International network is not legal entity A Separate Itself In Any jurisdiction.
