Just about a year before the 2021 tax return, we were commenting on the Retirees’ statement regarding the 2022 RMF.

In this we informed you that if you as a Retiree received more than 400 thousand pesos per year, you were required to submit an annual declaration.

In this entry we would like to add a couple of additional details to take into consideration with the amount for the past fiscal year 2022 which is being presented this April.

Consideration 1

Amount of Income:

If the amount exceeds $43,299 per month, this applies to the combined income in case of having more than 1 pension.

Consideration 2

Sources of income:

If you receive additional income from other contribution regimes, such as business activity, leasing or being a partner or shareholder that is part of a Legal Entity.


If any of these considerations is met, then you need to file an annual return this April, for which we always advise you to seek the advice of a trusted accounting professional to carry out these operations.

At the Despacho Contable de Xalapa we are available to accompany you in this Declaration of the Financial Year 2022.