Great poets and poetesses have dedicated their greatest verses to the tangible element that governs our days: time.
Fiscally, the implications of distributing our time in such and such a way represent the inclusion in two or more of the regimes of the fourth title of natural persons, that is to say:
If a person has
- a passive income , such as royalties for copyright
- lease of a department or business premises
- a formal work with salary and benefits
- and at the same time a small business as a business activity
He is undoubtedly captive of the taxes and purpose of this article.
Being in April, the month of the annual statements for Individuals , we make a small count of how a taxpayer could declare one or more of the regimes annually.
Trusting that this information is clear and timely, we make it your knowledge.
Example 1 – Juan
He works from January to June in the company Productiva SA de CV and during 15 days of the month of June he has another job in the afternoon shift.
By having two employers in the same year, it is he who must present your Annual statement in the month of April of the following year.
Example 2 – Ana
Ana and her husband work with a modest salary, and have decided to open a small stationery in her name.
Since Ana is on:
- the Fiscal Incorporation Regime
- the Wages and Salaries Regime
Ana, should not submit strong> em> her annual return in the month of April as long as she has not chosen to make interim payments u> for the RIF (Rule 3.13.16 RMF) and in its place you have chosen the final payments. On the other hand your income as salaried employee per year is less than $ 400,000.00
Example 3 – Constanza
Constanza receives income from the lease of a department and at the same time is a commission agent in an insurer.
Given these activity scenarios, Constanza must present her annual declaration in April.
Example 4 – Jaqueline
Jacqueline works her business selling wholesale and retail of imported products, during that year she makes the sale of a piece of land.
Jacqueline because of her business must submit your annual return, in this case adding the responsibilities for the sale of the property.
Example 5 – Isaac
Isaac is a doctor from Monday to Friday working in a health center. Similarly, he provides medical services in his private practice, while he is a shareholder in a local company.
By being taxed in three different regimes, Isaac must submit his annual statement.
To contribute to your understanding, here are some articles that could interest you in this active month, in accounting terms.
Abril, Declaraciones de asalariados mayores a $400,000.00
Deducción de Aportaciones Voluntarias
Métodos de Pagos Correctos – Declaración 2015
PF – Gastos Deducibles Anuales
PF – Gastos Deducibles Mensuales
Gastos escolares
Remember that filing your return during the first weeks of the month allows you to have the benefit of making payment in installments that, if applicable, can be very useful. Do not let time pass
Remember that in Xalapa Accounting Office we are here to support you in this task, contact us and we will gladly assist you.
