{"id":6010,"date":"2022-03-25T18:54:32","date_gmt":"2022-03-26T00:54:32","guid":{"rendered":"https:\/\/fralla.mx\/?p=6010"},"modified":"2022-03-25T18:56:25","modified_gmt":"2022-03-26T00:56:25","slug":"tax-news-no-2-january-2022","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-2-january-2022\/","title":{"rendered":"Tax News No 2 – January 2022"},"content":{"rendered":"\t\t
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Tax News No 2 – January 2022<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\tAnnual Declaration 2021 Individuals\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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In the context of the reform in terms of subcontracting, it is important to consider article 98 of the Income Tax Law that indicates the obligations for natural persons who receive income from salaries and salaries, and among which it is established as an obligation to submit their annual income tax return (ISR) in the following cases:<\/p>\n

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  1. When they also obtain cumulative income other than those indicated in the Chapter on Wages and Salaries;<\/li>\n
  2. When it has been communicated in writing to the retainer that an annual return will be submitted;<\/li>\n
  3. Where they cease to provide services before 31 December of the year concerned or where services have been provided to two or more employers simultaneously;<\/strong><\/li>\n
  4. When they obtain income from the concepts referred to in this Chapter, from a source of wealth located abroad or from persons not obliged to make the withholdings of article 96 of the Income Tax Law<\/li>\n
  5. When they earn annual income from wages and salaries exceeding $400,000.00.<\/li>\n<\/ol>\n

    In accordance with the above, we consider it relevant to review whether, as part of the labor adjustments derived from the subcontracting reform, there were employer substitutions and\/or cases in which employees had received income from salaries and salaries of two or more employers, in which cases they would be obliged to submit their annual INCOME tax return for fiscal year 2021 individually.<\/p>\n

    In this regard, we are at your disposal in order to support you either with webinars<\/em>, face-to-face courses or both aimed at employees in order to let them know all the particularities that must be considered in the filling out of the application of the 2021 annual declaration, clarification of doubts, etc., for the purposes of being able to file their annual ISR return in a timely manner.<\/p>\n

    In this same sense, within the services that our Firm offers is to support you in the review, preparation and presentation of your annual INCOME tax return, reviewing particular issues of your personal deductions, investments or deposits abroad, transfers or deposits received in your account statements or payments to credit cards in order to make sure that they are not within a tax discrepancy in terms of article 91 of the \u00a0Income Tax Law and, in the same way, we encourage our clients to manually request the balances in favor of ISR in case the tax authorities had not returned them automatically.<\/p>\n

    We remain at your service for any questions or clarifications in relation to this publication.<\/p>\n

    \u00a0<\/p>\n

    *\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *<\/p>\n

    January 2022<\/p>\n

    Mexico City, Mexico<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    Comparte esta noticia<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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    \n\t\t\t\t<\/i>Ant<\/span><\/span>Noticia Anterior<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t\t
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    \n\t\t\t\tNoticia Siguiente<\/span><\/span><\/i>Siguiente<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    Annual Declaration 2021 Individuals<\/p>\n","protected":false},"author":1,"featured_media":5919,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[47],"tags":[],"class_list":["post-6010","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-sin-categoria-en","post_format-post-format-image"],"yoast_head":"\nTax News No 2 - January 2022 - FRALLA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fralla.mx\/insights\/en\/tax-news-no-2-january-2022\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax News No 2 - January 2022 - FRALLA\" \/>\n<meta property=\"og:description\" content=\"Annual Declaration 2021 Individuals\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fralla.mx\/insights\/en\/tax-news-no-2-january-2022\/\" \/>\n<meta property=\"og:site_name\" content=\"FRALLA\" \/>\n<meta property=\"article:published_time\" content=\"2022-03-26T00:54:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-03-26T00:56:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2022\/01\/Flash-02-2022.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"624\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Juan Carlos\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Juan Carlos\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-2-january-2022\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-2-january-2022\\\/\"},\"author\":{\"name\":\"Juan Carlos\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5fe295863ccb6383811ed46a67d3470b\"},\"headline\":\"Tax News No 2 – January 2022\",\"datePublished\":\"2022-03-26T00:54:32+00:00\",\"dateModified\":\"2022-03-26T00:56:25+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-2-january-2022\\\/\"},\"wordCount\":432,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-2-january-2022\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2022\\\/01\\\/Flash-02-2022.jpg\",\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-2-january-2022\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-2-january-2022\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-2-january-2022\\\/\",\"name\":\"Tax News No 2 - 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