1.2 How are filings done?
Processing tax filings
Filings of payment statements are required along with remittances of withheld amount by the 17th of the month following the payment period (see 1.3). The filings are done electronically and require certification via CFDI (see below).
Submissions are made using the Servicios de Declaraciones y Pagos. The employer must select the service required and file accordingly. For payroll, the monthly submission service can be done here.
Income tax reconciliations are done monthly and uploaded to the government agency website along with the tax payment. The reconciliations ensure all earnings and exemptions have been applied properly and any required adjustments are applied in the current month's filings to avoid penalties.
Once the reconciliation is complete, the employer must enter the base salary by employee into the government website to generate an CFDI invoice for tax (see below). That invoice must reconcile to the amount of tax on the payroll. The payment is made by bank transfer to the government agency.
Comprobante Fiscal Digital por Internet (CFDI)
CFDI (digital fiscal receipts by internet) is the electronic certification of payroll and other tax and fiscal transactions. All such transactions that are conducted in electronic form
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