This Working Paper It is designed to make calculating and filing taxes easier for Individuals with Business and Professional Activity. Includes tools organized into four key sections:

1. Determination of Monthly Tax – Business and Professional Regime

   • Detailed calculation of monthly ISR.
   • Identification of income and applicable deductions.
   • Determination of provisional payments.

2. Determination of the Annual Tax – Business and Professional Regime

   • Calculation of annual ISR considering accumulated income and authorized deductions.
   • Determination of the tax payable or balance in favor.

3. Annual Income Tax Tables (Annual T.)

   • Updated tables for calculating annual ISR.
   • Correct application of rates and limits established by law.

4. Tax Compliance Checklist

   • Review of requirements for filing the annual return.
   • Validation of accounting documents and records.
   • Monthly application to verify correct compliance with tax obligations.

This format allows you to better organize your calculations and comply with your tax obligations in a timely manner. efficient and precise, both in reviews monthly and annual.

La entrada 2024 Papel de Trabajo Declaración Anual Personas Físicas con Actividad Empresarial y Profesional (se presenta en 2025) se publicó primero en TAX ID.

This Excel sheet facilitates the automatic calculation of surcharges and updates on amounts owed, using the INPC (National Consumer Price Index) indices. Simply enter the amount before surcharges in the indicated cell and select the corresponding INPC months and years through drop-down lists. Surcharges will be automatically calculated according to the information provided.

Furthermore, unlike the calculations performed by the SAT on provisional payments, which take into account the total tax due and not just the difference, our tool helps taxpayers avoid suggesting higher amounts, providing an accurate calculation that complies with tax regulations.

Characteristics:

• Automatic calculation of surcharges and updates.
• INPC selection using drop-down lists.
• Cells clearly differentiated between editable and non-editable.
• Possibility of manually adding missing INPC indexes.

It is ideal for taxpayers who wish to avoid errors in tax calculations and ensure proper handling of surcharges and updates.

La entrada Calculadora de Actualizaciones y Recargos SAT se publicó primero en TAX ID.

Medical fees
Optical lenses
Medical expense insurance premiums Hospital expenses
Tuition fees in private educational institutions
Real interest accrued and actually paid for mortgage loans,
Complementary retirement contributions made in the voluntary contributions subaccount of your personal retirement plans (Afore).

You can obtain a credit balance if you present your deductions in your Annual Declaration.

La entrada Declaración anual sueldos y salarios. se publicó primero en TAX ID.