On its official website, the Tax Administration Service (SAT), announced that For tax purposes, it is necessary to define whether a taxpayer will carry out their economic activities as a natural person or as a legal entity.
In each case they have different requirements and tax treatment.
The SAT defines each concept for us:
Natural person
It is an individual who carries out any economic activity (seller, merchant, employee, professional, etc.), which has rights and obligations.
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The regimes for Natural Persons are classified according to their activities and income and are:
- Simplified Trust Regime
- Wages and salaries and income assimilated to salaries
- Regime of Business and Professional Activities
- Fiscal Incorporation Regime
- Disposal of assets
- Regime of Business Activities with income through Technological Platforms
- Lease Regime
- Interests
- Obtaining awards
- Dividends
- Other income
As an entrepreneur, it is important to know the details about the activity you plan to carry out and have an estimate that is as close to reality as possible. of the income you may have in a month and in a year, in order to identify the tax regime in which you must pay taxes.
The tax regimes that you can choose according to the business activities you will carry out are:
Simplified Trust Regime
Those individuals who only carry out business or professional activities or grant the temporary use or enjoyment of goods may register, provided that their total income from the activity or activities, obtained in the immediately preceding financial year, does not exceed the amount of three million five hundred thousand pesos.
Regime of Business Activities with income through Technological Platforms
This scheme facilitates and simplifies compliance with your tax obligations, by having the option for technological platforms to withhold ISR and VAT definitively and pay them directly to the SAT, in this way they will no longer make monthly declarations, under that the withholdings made by the technological platform have the character of final payment.
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In order for them to choose to consider the tax withholding made by the technological platform as a final payment, their income for the year must not exceed 300 thousand pesos (including salaries and interest).
Lease Regime
Natural persons who own real estate such as a house, building, apartment, commercial premises, land or warehouse and authorize other people to use it for an established time and purposes, in exchange for a periodic amount of money (rent). ).
Regime of Business and Professional Activities
Those individuals who obtain income from commercial activities (restaurants, cafeterias, schools, pharmacies, etc.), industrial activities (mining, textiles and footwear, pharmaceuticals, construction), disposal of assets, motor transportation, may be taxed, regardless of the amount of the taxes. income they receive. As well as those individuals who provide professional services (doctors, lawyers, accountants, dentists, etc.)
Moral person
It is the set of natural persons, who come together to achieve a collective goal, they are entities created by law, they do not have a material or corporeal reality (they cannot be touched as such as in the case of a natural person), without However, the law grants them legal capacity to have rights and obligations.
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