In this article we will address how to register in the Mexican tax service, which is a decentralized body in charge of tax legislation focused on individuals and companies.
NATURAL PERSON FOR FEES:
When we speak of a natural person for fees, we refer to a person who provides his services to an institution, an association, etc. An example of this may be someone who provides their accounting adviser services to an educational institution, which will only hire them for their indefinite-time and fee-based services; However, the contracted person has to fulfill a series of fiscal obligations to provide said services, that is why he has to constitute himself as a natural person and for fees, so he has to do the following:
1._ the first thing you have to do is obtain your signature and your password.
Create SAT Mexico password
This signature and password will be obtained by entering the SAT page and making your pre-registration, which is very simple or requesting an appointment at the window, both requests the same things.
SAT Mexico pre-registration form
In both, as in the other procedures, they will ask you:
- Original and copy of official identification. Proof of tax address. One USB, preferably new.
With all this they gave him his RFC, his homoclave and his electronic signature.
SAT Mexico tax identification card
2._ You have to issue invoices to check your income for providing your services, which can be through the SAT portal or through a billing company.
bill
In the same way you can request invoices for purchases or necessary expenses that you make and these can be included as expenses in your monthly statements.
3._ You must register your operations of all income and expenses, since it is one of your obligations, to make a monthly declaration where you will be allowed to calculate the taxes on your operations, these must be captured in the declaration and payment application in the SAT. Likewise, you have to declare annually the total amount of your income, expenses and withholdings per year, all on the same page.
Locate the declarations that correspond to him to present
In the same way you have the right to deduct the expenses that are essential to carry out your activity, these deductions can be annual or monthly
4._ Keep your information always updated and keep the SAT informed.
Keep your information always updated and keep the SAT informed
NATURAL PERSON BY WAGES.
For this part we will focus on individuals who are governed by salaries, people like administrative staff within an institution, the important thing here is that now your employer will take care of everything, you just have to do the following:
1._ you have to provide the necessary data to your employer so that he can register you in the RFC; documents such as CURP, birth certificate, proof of address.
2._ after all this the institution will send you monthly or biweekly, depending on the modality with which you were hired, a pay stub, in which your salary will be broken down, plus your bonuses, less your deductions on: taxes, loans, insurance.
Proof of payment
As long as you do not exceed $ 400,000.00 a year you do not have to worry much since your employer will be in charge of taking your monthly and annual statements, the time specified by your contract.
NATURAL PERSON FOR LEASE.
At this point, a person who decides to build houses and put them for rent is approached in order to have a rental income and forget about work.
This is why you need to obtain your password and electronic signature again by registering in the SAT but with a different regime, since you will now be registered as a natural person by lease, so you need to present yourself with official identifications such as: minutes CURP. In addition to this you will also need a USB memory to give you the electronic signature.
Registration of natural person by lease
All this is done again on the SAT portal, by doing it online or by pre-registering and requesting an appointment; They will guide you in the process, since it is a simple process and it is solved in the same day
2: _ You must issue invoices with your electronic signature for what you are doing.
Invoices have a different concept but are based on the same; These can be done on the SAT portal or with an institution that is dedicated to billing.
Lease invoice
3._ Finally you have to declare monthly and annually, in this part you will be allowed to calculate income tax and value added tax. It should be borne in mind that you are exempt from paying VAT on house leases and, in the event that you rent to a legal entity, you are required to withhold 10% of income from the concept of income tax.
REFERENCE SOURCES:
- https://www.sat.gob.mx/home
