Technology platforms and the ISR.

Among the changes that were added is rule 12.3.20. Provisional Income Tax Return for natural persons earning income solely from the disposal of goods or services through technology platforms. Which must be presented as a “Payment Declaration of ISR Natural Persons Technology Platforms“, no later than the 17th of the immediate month following the corresponding payment.

Among the changes that were added is rule 12.3.20. Provisional Income Tax Return for natural persons earning income solely from the disposal of goods or services through technology platforms. Which must be presented as a “Payment Declaration of ISR Natural Persons Technology Platforms“, no later than the 17th of the immediate month following the corresponding payment.

This rule also clarifies that in the event that the person receives income for other than or additional to that of the technology platforms, the provisional payment of the Income Tax must be made through the “Personal Income Tax Return, Business and Professional Activity”, no later than the 17th of the month immediately following the payment.

If you find yourself in this situation and want to avoid problems with the tax authority, this declaration must be made from the month in which this happens and during the following months of the calendar year, even if later, the source of your revenue is obtained only through this kind of activities and the like.

In Bandala | Díaz| García we have the tools and trained staff to support you with the presentation of your monthly provisional statements, as well as to clarify any doubts you have about it. Come closer and know our other areas, we can support you on legal, administrative and accounting issues, our Firm continues to operate and we are working for you.

LEGAL NOTICE

The main purpose of this information is to provide guidance to the general public. It does not replace the provisions of applicable law. Nor does it replace the specialized legal advice or consultancy that can be offered by any of the lawyers and/or accountants of Bandala | Díaz | García