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Individuals residing in Mexico, or residents abroad who have a permanent address in Mexico and make payments to residents abroad, are required to withhold tax. Fe payment is to be made by taxpayer who receives the income, he does so at the authorized offices within 15 days of the receipt of such income.

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Individuals residing in Mexico, or residents abroad cnat have a permanent address in Mexico and make payments to residents abroad, are required to withhold tax.

When payment is to be made by taxpayer who receives the income, he does so at the authorized offices within 15 days of the receipt of such income. For those who earn income from the concepts of artistic or sports activities, or the performance or presentation of public shows, calculate the tax and find out through a statement filed at the authorized office that correspond to the place where the show or sporting event was presented, the following day the income was obtained.

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What other tax liabilities do you have? This obligation is fulfilled by making the corresponding payment of the tax, through the person who retains it and notice to Tax Administration Service SATor when the taxpayer who obtains the income calculates tax and the entire amount in a personal way, through the presentation of the corresponding statement.

Tax paid through retention, or directly by taxpayer, is considered final payment, which means that there is no obligation to file an Annual Statement. The value added tax transferred it is not considered as income of the resident abroad. Return is done by authorized dealers in attention units they have established for that purpose.

To make the return effective, tourist must: Ask the store mrxico you made the purchase your tax receipt, it must contain tourist information and tax return request form also available in attention units. Go to modules located in ports and airports for this purpose.

Present the goods for which the tax is requested to verify they are leaving the country. Subsequent to verification, goods with an amount exceeding 5, pesos including tax are physically validated; In case of a lower amount, this validation may or may not be carried out. Remainder is deposited electronically in the indicated.

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