Sometimes we hear comments like these: I say that I have to file annual this year because I had two jobs "or" I have to submit annual leave because of work before December 31. "
These 2 comments are true or not so certain, that depends, because they have conditions for each case, ie, it may be true if you follow this ...
to know exactly if you have to present the Annual Salaries and Wages and / or similar items to wages, pay close attention to the following:
Article 117 Fracc. III Individuals required to submit Annual Statement of Wages and Salaries and / or wages similar items:
1 .- If you have earned an annual income from wages and / or concept similar to wages in excess of $ 400,000.00.
These 2 comments are true or not so certain, that depends, because they have conditions for each case, ie, it may be true if you follow this ...
to know exactly if you have to present the Annual Salaries and Wages and / or similar items to wages, pay close attention to the following:
Article 117 Fracc. III Individuals required to submit Annual Statement of Wages and Salaries and / or wages similar items:
1 .- If you have earned an annual income from wages and / or concept similar to wages in excess of $ 400,000.00.
- No matter if you earned that income with a single employer, with two employers or more patterns, the important thing here is if you earned income greater than $ 400,000.00.
2 .- If your income's got 2 or more employers (patterns) simultaneously.
- here no matter what you have not exceeded $ 400,000.00 in the year, even if you received income of $ 10,000.00 and it's got to work with 2 patterns at the same time, you are required to submit annual statement.
- In this case, if you present the 2 patterns, the letter Annual filers points .
- hincapé We do that if you had 2 jobs in the same year and were not simultaneously do not enter at this point.
3 .- When you have ceased to provide your services before 31 December.
- Here is an exception that says: Article 152 RISR Taxpayers are no longer dependent personal services (for wages) before 31 December of the year in question, may not submit the statement when all their perceptions are derived solely from income from providing services in the country, not to exceed $ 400,000.00 and not derived from the provision of services to two or more patterns simultaneously. Nothing in this exception does not apply to income referred to in the Fracc. III (directors fees) and Fracc. IV (prevailing fees to a borrower).
- This exception has 3 conditions (which have to meet 3) for failure to file the annual Statement:
- A. - that all of its revenue derived solely from perceptions obtained by providing services in the country
- B. - not to exceed $ 400,000.00
- C. - not derived from the provision of services to two or more patterns simultaneously.
4 .- When you have earned income from wages of people not required to make deductions (international organizations and foreign states or embassies).
- Here is clearer than water.
- as fees, lease or business to name the most common.
- In this case, you must submit to the employer, the letter says annual filers under you have other economic activity, although the pattern aware of it or not.
- Unless your other activity RePEc, then although you would have 2 different activities (wages and RePEc) would not have the obligation to submit annual REPECOS because monthly payments are made final. If you want more information about head to this link: RePEc wages are NOT Annual Statement.
6 .- When submitted in writing to the employer to submit an annual statement on their own. last paragraph of Article 116, paragraph c) Income Tax Law.
- Art 151 RISR This submission must be delivered no later than December 31st of the year by which to file the annual statement. Retainers (employers) will not make the annual calculation under the terms of Article 117 Fracc III items a) and c) of the Act, provided that they will submit the written protest within the said period.
- Even when not being required to any of the 5 points above, we use this option because the taxpayer during the year made a strong spending for medical fees, dental, hospital or funeral expenses and wants to deduct the hope of obtaining an income tax and request for return or because of other economic activity.
Everything you hear can be true or false, it is best to be knowledgeable and well informed.
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