If you have a beauty salon, hardware store, miscellaneous store, cafeteria or a business that does not exceed 3.5 million pesos a year, and you have not yet activated your electronic signature, you run the risk that the Tax Administration Service (SAT) I took you out of the new Simplified Trust Regime (Resico).
You have until June 30 to comply with the requirement of having an electronic signature to be able to continue in this scheme that offers various benefits to small taxpayers who It also includes doctors, lawyers and accountants.
In the Miscellaneous Tax Resolution published in the Official Gazette of the Federation (DOF) On December 27, 2021, it is established that in the modifications to the Income Tax Law (ISR), Taxpayers who choose to pay taxes in the Resico must have an active e.signature no later than June 30, 2022.
To obtain it, you must meet the requirements and conditions indicated in the procedure sheets 105/CFF “Request for generation of the Certificate of e.signature for natural persons”, and 106/CFF “Request for renewal of Certificate of e.signature for natural persons”.
Taxpayers who start activities must comply no later than 30 calendar days following the date on which they started activities. It is noted that in case of non-compliance, they will not be able to pay taxes under the Simplified Trust Regime, and for such purposes, the tax authority may assign the taxpayer the corresponding tax regime.
How do I get it?
To obtain the Digital Certificate of e.firma for the first time, this procedure can be done before the SAT by appointment.. It can be done by natural persons or their legal representative.
When the procedure is done you need to have an email, a memory stick or USB preferably new that contains the requirement file previously generated in the Certifica program.
The official form for the procedure is have the Unique Population Registry Code (CURP), proof of address and official identification.
The Resico is the new tax payment scheme for small individual taxpayers, including those with livestock, agricultural, fishing and forestry activities with annual income of up to 3.5 million pesos. Accountants, lawyers and doctors enter this regime.
For this group of small taxpayers, the tax payment is between 1% and 2.5% of their income., but they will not be able to deduct any type of expense. Also for micro companies and small businesses with invoiced income of less than 35 million pesos per year.
Although they do not have the benefit of a lower ISR rate like those of the previous group, they will pay taxes only when they have income from billing actually paid. With this, companies will have a greater amount of cash or liquidity for their immediate expenses.
Another advantage for this second group is that when buying machinery and by making certain investments necessary for their activities, they can deduct it to pay lower taxes. In other words, they will be able to continue deducting those expenses, but at a shorter time and with higher rates.
SAT Tax Resico Small businesses