在墨西哥外派人員個人所得稅QA
在墨西哥外派人員個人所得覆蓋範圍，個人所得稅率和級距，所得申報退稅及匯款
Email：mex4ww@evershinecpa.com
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永輝BPO有限公司墨西哥
Mexico City time zone:
Manager Ian Lin 說墨西哥文，中文和英文
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China Time Zone:
聯絡人：陳中成 Dale Chen 會計師/所長
手機：+886-933-920-199
skype: Daleccchen
wechat: Evershiinecpa
電話：+886-2-2717-0515 分機:100
2.1. 徵收外派個人所得稅
墨西哥徵收所得稅。
聯邦政府制定並執行有關所得稅的法律。稅務管理局（Servicio de Administración Tributaria ，縮寫為 SAT）負責徵收所有所得稅。
在墨西哥，縮寫 ISR, 西班牙語 impuesto sobre larenta 的縮寫, 通常用於指所得稅。
墨西哥的課稅年度為公曆年1月1日至12月31日。
參考
墨西哥稅務管理局（西班牙文）
墨西哥勞動與社會福利部（西班牙語）
美國社會安全管理局：世界各地的社會安全計畫：美洲、墨西哥 2015 年
墨西哥出口加工區法（西班牙語）
墨西哥社會安全法（西班牙語）
In English
2.1. Income Taxes Imposed —
Mexico imposes an income tax.
The federal government legislates and enforces laws with regard to income taxes. The Tax Administration Service (Servicio de Administración Tributaria, abbreviated as SAT) collects all income taxes.
In Mexico, the acronym ISR, an abbreviation of the Spanish phrase impuesto sobre la renta, is often used to refer to income tax.
The tax year in Mexico is the calendar year from Jan. 1 to Dec. 31.
References
Mexico Tax Administration Service (Spanish)
Mexico Ministry of Labor and Social Welfare (Spanish)
US Social Security Administration: Social Security Programs Throughout the World: The Americas, Mexico 2015
Mexico Maquiladora Law (Spanish)
Mexico Social Security Law (Spanish)
2.2. 雇主扣繳範圍
雇主必須在付薪水給員工時, 從薪水中扣除要預繳的所得稅。
每個企業被視為一群具有明確目標的人，例如商業社會或民間機構，並且需要對其僱用的個人預扣稅款。個人被認為是有能力履行義務和行使其權利的人。墨西哥居民依其全球收入繳納所得稅，但任何雙重課稅都應透過雙邊外國稅收協定抵銷。此外，居民和非居民均以相同稅率繳納所得稅。
In English
2.2. Employer Coverage —
Employers are required to withhold income tax from employees’ payroll when the payment is made.
Each business is considered a group of persons who assembles with a defined goal such as a mercantile society or civil institution and is required to withhold taxes on individuals it employs. An individual is considered to be anyone with the capacity to make obligations and exercise his or her rights. Residents of Mexico are subject to tax on their global income although any double taxation should be offset through bilateral foreign tax agreements. In addition, both residents and nonresidents are assessed income tax at the same rates.
2.3. 員工個人所得覆蓋範圍
在墨西哥提供服務而獲得收入的員工需繳納所得稅。
員工被視為向其他個人或企業提供從屬工作的任何個人。
In English
2.3. Employee Coverage —
Income received by employees for services performed in Mexico is subject to income tax.
An employee is considered to be any individual who provides subordinated work to another individual or business.
2.4. 員工個人所得稅率和級距
墨西哥個人所得稅稅率範圍為 0 至 35%。
墨西哥聯邦所得稅以累進稅率徵收，居民稅率為1.92%至35%，非居民稅率為0至30%。
自 2024 年起，與 2023 年保持不變, 墨西哥居民的個人聯邦所得稅稅率以及每個稅級的年收入和月收入的最低和最高金額如下：
| 年收入範圍（墨西哥比索） | 年所得所得稅率 | 月收入範圍（墨西哥比索） | 月所得所得稅率 |
| 墨西哥＄ 8,952.49 以下 | 1.92% | 墨西哥＄ 746.04 以下 | 1.92% |
| 墨西哥 $8,952.50 至墨西哥 $75,984.55 | 墨西哥 $171.88 加上年收入超過墨西哥 $8,952.49 的 6.4% | 墨西哥 $746.05至墨西哥 $6,332.05 | 墨西哥 $14.32 加上每月收入超過墨西哥 $746.04 的 6.4% |
| 墨西哥 $75,984.56 至墨西哥 $133,536.07 | 墨西哥$4,461.94 加上年收入超過墨西哥$75,984.55 的10.88% | 墨西哥 $6,332.06 至墨西哥 $11,128.01 | 墨西哥 $371.83 加上每月收入超過墨西哥 $6,332.05 的 10.88% |
| 墨西哥 $133,536.08 至墨西哥 $155,229.80 | 墨西哥 $10,723.55 加上年收入超過墨西哥 $133,536.07 的16% | 墨西哥 $11,128.02 至墨西哥 $12,935.82 | 墨西哥 $893.63 加上每月收入超過墨西哥 $11,128.01 的 16% |
| 墨西哥 $155,229.81 至墨西哥 $185,852.57 | 墨西哥 $14,194.54 加上年收入超過墨西哥 $155,229.80 的17.92% | 墨西哥 $12,935.83 至墨西哥 $15,487.71 | 墨西哥 $1,182.88 加上每月收入超過墨西哥 $12,935.82 的 17.92% |
| 墨西哥 $185,852.58 至墨西哥 $374,837.89 | 墨西哥 $19,682.13 加上年收入超過墨西哥 $185,852.57 的21.36% | 墨西哥 $15,487.72 至墨西哥 $31,236.20 | 墨西哥 $1,640.18 加上每月收入超過墨西哥 $15,487.71 的 21.36% |
| 墨西哥 $374,837.90 至墨西哥 $590,795.99 | 墨西哥 $60,049.40 加上年收入超過墨西哥 $374,837.89 的 23.52% | 墨西哥$31,236.21 至墨西哥$49,233 | 墨西哥 $5,004.12 加上每月收入超過墨西哥 $31,236.20 的 23.52% |
| 墨西哥 $590,796 至墨西哥 $1,127,926.84 | 墨西哥 $110,842.74 加上年收入超過墨西哥 $590,795.99 的30% | 墨西哥 $49,233.01 至墨西哥 $93,993.90 | 墨西哥 $9,236.89 加上每月收入超過墨西哥 $49,233 的 30% |
| 墨西哥 $1,127,926.85 至墨西哥 $1,503,902.46 | 墨西哥$271,981.99 加上年收入超過墨西哥$1,127,926.84 的32% | 墨西哥 $93,993.91 至墨西哥 $125,325.20 | 墨西哥 $22,665.17 加上每月收入超過墨西哥 $93,993.90 的 32% |
| 墨西哥 $1,503,902.47 至墨西哥 $4,511,707.37 | 墨西哥 $392,294.17 加上年收入超過墨西哥 $1,503,902.46 的 34% | 墨西哥 $125,325.21 至墨西哥 $375,975.61 | 墨西哥 $32,691.18 加上每月收入超過墨西哥 $125,325.20 的 34% |
| 墨西哥$4,511,707.38以上 | 墨西哥$1,414,947.85加上年收入超過墨西哥$4,511,707.37的35% | 墨西哥$375,975.62以上 | 墨西哥 $117,912.32 加上每月收入超過墨西哥 $375,975.61 的 35% |
自 2022年起，與 2021 年保持不變, 墨西哥居民的個人聯邦所得稅稅率以及每個稅級的年收入和月收入的最低和最高金額如下：
| 年收入範圍（墨西哥比索） | 年所得所得稅率 | 月收入範圍（墨西哥比索） | 月所得所得稅率 |
| 墨西哥$ 7,735 以下 | 1.92% | 墨西哥＄ 644.58 以下 | 1.92% |
| 墨西哥 $7,735.01 至墨西哥 $65,651.07 | 墨西哥 $148.51 加上年收入超過墨西哥 $7,735 的 6.4% | 墨西哥 $644.59 至墨西哥 $5,470.92 | 墨西哥 $12.38 加上每月收入超過墨西哥 $644.59 的 6.4% |
| 墨西哥 $65,651.08 至墨西哥 $115,375.90 | 墨西哥$3,855.14 加上年收入超過墨西哥$65,651.07 的10.88% | 墨西哥 $5,470.93 至墨西哥 $9,614.66 | 墨西哥 $321.26 加上月收入超過墨西哥 $5,470.93 的 10.88% |
| 墨西哥 $115,375.91 至墨西哥 $134,119.41 | 墨西哥 $9,265.20 加上年收入超過墨西哥 $115,375.90 的 16% | 墨西哥 $9,614.67 至墨西哥 $11,176.62 | 墨西哥 $772.10 加上每月收入超過墨西哥 $9,614.67 的 16% |
| 墨西哥 $134,119.42 至墨西哥 $160,577.65 | 墨西哥 $12,264.16 加上年收入超過墨西哥 $134,119.41 的 17.92% | 墨西哥 $11,176.63 至墨西哥 $13,381.47 | 墨西哥 $1,022.01 加上月收入超過墨西哥 $11,176.63 的 17.92% |
| 墨西哥 $160,577.66 至墨西哥 $323,862 | 墨西哥 $17,005.47 加上年收入超過墨西哥 $160,577.65 的 21.36% | 墨西哥 $13,381.48 至墨西哥 $26,988.50 | 墨西哥 $1,417.12 加上月收入超過墨西哥 $13,381.48 的 21.36% |
| 墨西哥 $323,862.01 至墨西哥 $510,451 | 墨西哥$51,883.01加上年收入超過墨西哥$323,862的23.52% | 墨西哥 $26,988.51 至墨西哥 $42,537.58 | 墨西哥 $4,323.58 加上每月收入超過墨西哥 $26,988.51 的 23.52% |
| 墨西哥 $510,451.01 至墨西哥 $974,535.03 | 墨西哥 $95,768.74 加上年收入超過墨西哥 $510,451 的30% | 墨西哥$42,537.59 至墨西哥$81,211.25 | 墨西哥 $7,980.73 加上每月收入超過墨西哥 $42,537.59 的 30% |
| 墨西哥 $974,535.04 至墨西哥 $1,299,380.04 | 墨西哥$234,993.95 加上年收入超過墨西哥$974,535.03 的32% | 墨西哥 $81,211.26 至墨西哥 $108,281.67 | 墨西哥 $19,582.83 加上每月收入超過墨西哥 $81,211.26 的 32% |
| 墨西哥 $1,299,380.05 至墨西哥 $3,898,140.12 | 墨西哥$338,944.34 加上年收入超過墨西哥$1,299,380.04 的34% | 墨西哥 $108,281.68 至墨西哥 $324,845.01 | 墨西哥 $28,245.36 加上每月收入超過墨西哥 $108,281.68 的 34% |
| 墨西哥$3,898,140.13以上 | 墨西哥$1,222,522.76 加上年收入超過墨西哥$3,898,140.12 的35% | 墨西哥$324,845.02以上 | 墨西哥 $101,876.90 加上每月收入超過墨西哥 $324,845.02 的 35% |
宗教機構和其他非營利組織的居民, 薪資收入的所得稅稅率與上述居民稅率不同。
In English
2.4. Rates and Thresholds —
Income Tax rates in Mexico range from zero to 35%.
Mexico’s federal income tax rates are levied on a progressive scale, with rates ranging from 1.92% to 35% for residents and rates ranging from zero to 30% for nonresidents.
Effective for 2024, unchanged from 2023, for residents, Mexico’s personal federal income tax rates and minimum and maximum amounts of annual and monthly income for each tax bracket are as follows:
| Range of Annual Income (Mexican Pesos) | Income Tax Rate for Annual Income | Range of Monthly Income (Mexican Pesos) | Income Tax Rate for Monthly Income |
| Up to Mex$8,952.49 | 1.92% | Up to Mex$746.04 | 1.92% |
| At least Mex$8,952.50 and up to Mex$75,984.55 | Mex$171.88 plus 6.4% of the annual income in excess of Mex$8,952.49 | At least Mex$746.05 and up to Mex$6,332.05 | Mex$14.32 plus 6.4% of the monthly income in excess of Mex$746.04 |
| At least Mex$75,984.56 and up to Mex$133,536.07 | Mex$4,461.94 plus 10.88% of the annual income in excess of Mex$75,984.55 | At least Mex$6,332.06 and up to Mex$11,128.01 | Mex$371.83 plus 10.88% of the monthly income in excess of Mex$6,332.05 |
| At least Mex$133,536.08 and up to Mex$155,229.80 | Mex$10,723.55 plus 16% of the annual income in excess of Mex$133,536.07 | At least Mex$11,128.02 and up to Mex$12,935.82 | Mex$893.63 plus 16% of the monthly income in excess of Mex$11,128.01 |
| At least Mex$155,229.81 and up to Mex$185,852.57 | Mex$14,194.54 plus 17.92% of the annual income in excess of Mex$155,229.80 | At least Mex$12,935.83 and up to Mex$15,487.71 | Mex$1,182.88 plus 17.92% of the monthly income in excess of Mex$12,935.82 |
| At least Mex$185,852.58 and up to Mex$374,837.89 | Mex$19,682.13 plus 21.36% of the annual income in excess of Mex$185,852.57 | At least Mex$15,487.72 and up to Mex$31,236.20 | Mex$1,640.18 plus 21.36% of the monthly income in excess of Mex$15,487.71 |
| At least Mex$374,837.90 and up to Mex$590,795.99 | Mex$60,049.40 plus 23.52% of the annual income in excess of Mex$374,837.89 | At least Mex$31,236.21 and up to Mex$49,233 | Mex$5,004.12 plus 23.52% of the monthly income in excess of Mex$31,236.20 |
| At least Mex$590,796 and up to Mex$1,127,926.84 | Mex$110,842.74 plus 30% of the annual income in excess of Mex$590,795.99 | At least Mex$49,233.01 and up to Mex$93,993.90 | Mex$9,236.89 plus 30% of the monthly income in excess of Mex$49,233 |
| At least Mex$1,127,926.85 and up to Mex$1,503,902.46 | Mex$271,981.99 plus 32% of the annual income in excess of Mex$1,127,926.84 | At least Mex$93,993.91 and up to Mex$125,325.20 | Mex$22,665.17 plus 32% of the monthly income in excess of Mex$93,993.90 |
| At least Mex$1,503,902.47 and up to Mex$4,511,707.37 | Mex$392,294.17 plus 34% of the annual income in excess of Mex$1,503,902.46 | At least Mex$125,325.21 and up to Mex$375,975.61 | Mex$32,691.18 plus 34% of the monthly income in excess of Mex$125,325.20 |
| At least Mex$4,511,707.38 | Mex$1,414,947.85 plus 35% of the annual income in excess of Mex$4,511,707.37 | At least Mex$375,975.62 | Mex$117,912.32 plus 35% of the monthly income in excess of Mex$375,975.61 |
Effective for 2022, unchanged from 2021, for residents, Mexico’s personal federal income tax rates and minimum and maximum amounts of annual and monthly income for each tax bracket were as follows:
| Range of Annual Income (Mexican Pesos) | Income Tax Rate for Annual Income | Range of Monthly Income (Mexican Pesos) | Income Tax Rate for Monthly Income |
| Up to Mex$7,735 | 1.92% | Up to Mex$644.58 | 1.92% |
| At least Mex$7,735.01 and up to Mex$65,651.07 | Mex$148.51 plus 6.4% of the annual income in excess of Mex$7,735 | At least Mex$644.59 and up to Mex$5,470.92 | Mex$12.38 plus 6.4% of the monthly income in excess of Mex$644.59 |
| At least Mex$65,651.08 and up to Mex$115,375.90 | Mex$3,855.14 plus 10.88% of the annual income in excess of Mex$65,651.07 | At least Mex$5,470.93 and up to Mex$9,614.66 | Mex$321.26 plus 10.88% of the monthly income in excess of Mex$5,470.93 |
| At least Mex$115,375.91 and up to Mex$134,119.41 | Mex$9,265.20 plus 16% of the annual income in excess of Mex$115,375.90 | At least Mex$9,614.67 and up to Mex$11,176.62 | Mex$772.10 plus 16% of the monthly income in excess of Mex$9,614.67 |
| At least Mex$134,119.42 and up to Mex$160,577.65 | Mex$12,264.16 plus 17.92% of the annual income in excess of Mex$134,119.41 | At least Mex$11,176.63 and up to Mex$13,381.47 | Mex$1,022.01 plus 17.92% of the monthly income in excess of Mex$11,176.63 |
| At least Mex$160,577.66 and up to Mex$323,862 | Mex$17,005.47 plus 21.36% of the annual income in excess of Mex$160,577.65 | At least Mex$13,381.48 and up to Mex$26,988.50 | Mex$1,417.12 plus 21.36% of the monthly income in excess of Mex$13,381.48 |
| At least Mex$323,862.01 and up to Mex$510,451 | Mex$51,883.01 plus 23.52% of the annual income in excess of Mex$323,862 | At least Mex$26,988.51 and up to Mex$42,537.58 | Mex$4,323.58 plus 23.52% of the monthly income in excess of Mex$26,988.51 |
| At least Mex$510,451.01 and up to Mex$974,535.03 | Mex$95,768.74 plus 30% of the annual income in excess of Mex$510,451 | At least Mex$42,537.59 and up to Mex$81,211.25 | Mex$7,980.73 plus 30% of the monthly income in excess of Mex$42,537.59 |
| At least Mex$974,535.04 and up to Mex$1,299,380.04 | Mex$234,993.95 plus 32% of the annual income in excess of Mex$974,535.03 | At least Mex$81,211.26 and up to Mex$108,281.67 | Mex$19,582.83 plus 32% of the monthly income in excess of Mex$81,211.26 |
| At least Mex$1,299,380.05 and up to Mex$3,898,140.12 | Mex$338,944.34 plus 34% of the annual income in excess of Mex$1,299,380.04 | At least Mex$108,281.68 and up to Mex$324,845.01 | Mex$28,245.36 plus 34% of the monthly income in excess of Mex$108,281.68 |
| At least Mex$3,898,140.13 | Mex$1,222,522.76 plus 35% of the annual income in excess of Mex$3,898,140.12 | At least Mex$324,845.02 | Mex$101,876.90 plus 35% of the monthly income in excess of Mex$324,845.02 |
Resident employees of religious institutions and other nonprofit institutions are taxed at different income tax rates from the aforementioned rates.
2.5. 僱主扣繳稅號登記
在墨西哥, 雇主跟僱員都需要註冊。
雇主和員工在報稅前必須在 SAT 網站上的聯邦納稅人登記處 （Registro Federal de Contribuyentes，縮寫為 RFC）進行登記。
In English
2.5. Registration —
Registration for both employer and employee are required in Mexico.
Employers and employees must register in the Federal Taxpayer Registry (Registro Federal de Contribuyentes, abbreviated as RFC) on the SAT website before filing taxes.
2.6. 員工個人所得應稅金額
所得稅是對薪金和工資減去允許的扣除額後的金額徵收的。一些扣除額包括營業費用、給予已核准組織的捐款以及殘疾人和老年僱員扣除額。
In English
2.6. Taxable Amounts —
Income tax is levied on salaries and wages minus allowable deductions. Some deductions include business expenses, donations to approved organizations as well as disabled and elderly employee deductions.
2.7. 扣繳方法
所得稅必須從員工薪資中預扣並每月繳納給稅務管理局 (SAT)。
就業補貼（Subsidio al Empleo）：低收入員工可以每月領取所得稅補貼。如果補貼金額超過僱員所需付的所得稅金額，則超過的金額將退還給僱員。雇主可以從代扣的所得稅中扣除員工的補貼去繳納。每年2月15日前向國家稅務總局呈報上一年度員工補貼明細表。
該補助自 2024 年 5 月 1 日起生效，適用於月收入不超過 9,081 墨西哥比索的員工。補貼金額為計量單位（unidad de medida y effectiveización，縮寫為UMA）的月值的11.82 % 。自2024年5月1日至2025年1月31日，每月UMA值為墨西哥比索$3,300.53的補助金額為墨西哥比索$390。
當薪資支付期間少於一個月時，補貼金額必須除以30.4，再乘以支付天數。當薪資支付期間超過一個月時，補貼金額必須乘以支付的月數。
截至2024年4月30日，每月就業補助金額為：
| 月收入範圍（墨西哥比索） | 每月就業補貼金額（墨西哥比索） |
| 墨西哥＄1,768.96 以下 | 墨西哥$407.02 |
| 墨西哥 $1,768.97 至墨西哥 $2,653.38 | 墨西哥$406.83 |
| 墨西哥 $2,653.39 至墨西哥 $3,472.84 | 墨西哥$406.62 |
| 墨西哥 $3,472.85 至墨西哥 $3,537.87 | 墨西哥$392.77 |
| 墨西哥 $3,537.88 至墨西哥 $4,446.15 | 墨西哥$382.46 |
| 墨西哥 $4,446.16 至墨西哥 $4,717.18 | 墨西哥$354.23 |
| 墨西哥$4,717.19 最高墨西哥$5,335.42 | 墨西哥$324.87 |
| 墨西哥 $5,335.43 至墨西哥 $6,224.67 | 墨西哥$294.63 |
| 墨西哥 $6,224.68 至墨西哥 $7,113.90 | 墨西哥$253.54 |
| 墨西哥$7,113.91 至墨西哥$7,382.33 | 墨西哥$217.61 |
| 墨西哥$7,382.34以上 | 零 |
2023 年和2022 年的居民就業收入的所得稅預扣金額表和就業補貼表已在墨西哥官方公報（Diario Oficial）上公佈。官方公報也發布了自 2024 年 5 月 1 日起增加就業補貼的法令。
In English
2.7. Withholding Methods —
Income taxes must be withheld from employees’ paychecks and paid to the Tax Administration Service (SAT) monthly.
Employment subsidy (Subsidio al Empleo): Low-income employees can receive a monthly subsidy towards their income tax liability. If the amount of the subsidy exceeds the amount of income tax the employee owes, the exceeding amount is returned to the employee. Employers may subtract employees’ subsidies from remitted income tax. Employers must submit a statement of subsidies paid to employees for the previous year to the SAT by Feb. 15 of each year.
Effective from May 1, 2024, the subsidy applies to employees who earn up to Mex$9,081 per month. The amount of the subsidy is 11.82% of the monthly value of the unit of measurement (unidad de medida y actualización, abbreviated as UMA). Effective from May 1, 2024, to Jan. 31, 2025, the amount of the subsidy for a monthly UMA value of Mex$3,300.53 is Mex$390.
When a wage payment is made for a period of less than a month, the subsidy value must be divided by 30.4 and multiplied by the number of days covered by the payment. When a wage payment is made for a period of more than one month, the subsidy value must be multiplied by the number of months covered by the payment.
Effective until April 30, 2024, the amount of monthly employment subsidy was:
| Range of Monthly Income (Mexican Pesos) | Amount of Monthly Employment Subsidy (Mexican Pesos) |
| Up to Mex$1,768.96 | Mex$407.02 |
| At least Mex$1,768.97 and up to Mex$2,653.38 | Mex$406.83 |
| At least Mex$2,653.39 and up to Mex$3,472.84 | Mex$406.62 |
| At least Mex$3,472.85 and up to Mex$3,537.87 | Mex$392.77 |
| At least Mex$3,537.88 and up to Mex$4,446.15 | Mex$382.46 |
| At least Mex$4,446.16 and up to Mex$4,717.18 | Mex$354.23 |
| At least Mex$4,717.19 and up to Mex$5,335.42 | Mex$324.87 |
| At least Mex$5,335.43 and up to Mex$6,224.67 | Mex$294.63 |
| At least Mex$6,224.68 and up to Mex$7,113.90 | Mex$253.54 |
| At least Mex$7,113.91 and up to Mex$7,382.33 | Mex$217.61 |
| At least Mex$7,382.34 | Zero |
Income tax withholding tables for residents’ employment income, and tables for the employment subsidy, applicable to 2023 and 2022, were published in Mexico’s gazette, Diario Oficial. The decree announcing the increase of the employment subsidy as of May 1, 2024, was also published in the Diario Oficial.
2.8. 員工個人所得申報退稅及匯款
所得稅按月繳納，報稅表則必須按月和按年提交。雇主的每月稅款必須在下個月 17 日至 22 日之間的特定日期繳納，具體日期取決於雇主 RFC 上的第六位數字。
雇主必須透過 SAT 網站上的 Servicios de Declaraciones y Pagos 以電子方式提交文件。
此外，雇主必須提交年度報稅表，可以在一月開始提交上一年的報稅表。提交年度報稅表的截止日期是3月15日。雇主必須在每月付款和提交年度申報表前註冊並使用 SAT 授權的銀行去支付稅款。
如果財政和公共信貸部 (SHCP) 尚未啟動對該納稅年度的審計，納稅人通常可以為特定納稅年度提交最多三份修訂後的納稅申報表。有一種機制可以透過支付大量財務支出來延遲未繳稅款。
In English
2.8. Returns and Remittance —
Income taxes are paid on a monthly basis and returns must be filed monthly and annually. An employer’s monthly tax payment must be made by a date between the 17th to the 22nd of the following month based on the sixth numeric digit on the employer’s RFC.
Employers must file electronically through the Servicios de Declaraciones y Pagos on the SAT website.
In addition, employers must file annual tax returns for the previous year beginning from January. The deadline for filing an annual tax returns is March 15. Employers can download the DEM on the SAT website. Employers must be registered before making monthly payments and filing annual returns. Employers use SAT authorized banks to make payments.
Taxpayers are generally allowed to file up to three amended tax returns for a particular tax year if an audit of that tax year has not been initiated by the Ministry of Finance and Public Credit (SHCP). There is a mechanism for obtaining deferral of outstanding tax liabilities with considerable financing charges.
2.9. 員工持股計畫
墨西哥沒有提供有關股票選擇權或員工股票計畫預扣稅的指示。
In English
Mexico does not provide guidance on withholding for stock options or employee share plans.
2.10. 記錄保存
墨西哥要求稅務記錄至少保存五年。
所得稅申報表在提交後的審計時效最長為五年。若報稅表被修改，審計時效將延長至應報稅之日起 10 年。
In English
2.10. Recordkeeping —
Mexico requires tax records to be retained for a minimum of five years.
Income tax returns can be audited for up to five years after they were filed. If the tax returns are amended, the statute of limitations for an audit extends to 10 years from the date taxes should have been filed.
2.11. 處罰
墨西哥對逾期繳納所得稅處以最高 34,730 墨西哥比索的罰款。
墨西哥在許多情況下對未提交納稅申報表、稅務短報和未遵守報告要求等行為實施處罰。如果納稅人未能在規定期限內申報，但在財政和公共信貸部（SHCP）獲悉逾期申報之前及時自主提出逾期申報，或者由於其他不能控制的情況導致未申報，一般不會受到處罰。處罰範圍從未能提交納稅申報表的 1,400 墨西哥比索到未能繳納預估稅款的 34,730 墨西哥比索不等。
In English
2.11. Penalties —
Late income tax payments are subject to a penalty of up to Mex$34,730.
Mexico imposes penalties in a number of circumstances relating to failure to file a tax return, tax evasions and failure to comply with reporting requirements. Penalties generally will not be imposed when a taxpayer that has failed to file within the required time period independently files a late return before the Ministry of Finance and Public Credit (SHCP) has knowledge of the late filing or where the failure is due to circumstances beyond the taxpayer’s control. Penalties can range from Mex$1,400 for failing to file a tax return to Mex$34,730 for failing to make estimated tax payments.
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