{"id":3578,"date":"2024-09-25T20:02:34","date_gmt":"2024-09-26T02:02:34","guid":{"rendered":"https:\/\/q1dapyf5zv.onrocket.site\/?p=3578"},"modified":"2024-09-25T20:02:37","modified_gmt":"2024-09-26T02:02:37","slug":"como-calcular-los-pagos-provisionales-del-isr-guia-practica-para-personas-morales","status":"publish","type":"post","link":"https:\/\/taxid.mx\/english\/como-calcular-los-pagos-provisionales-del-isr-guia-practica-para-personas-morales\/","title":{"rendered":"How to Calculate Provisional Income Tax Payments: Practical Guide for Legal Entities"},"content":{"rendered":"

Legal entities in Mexico must make monthly provisional payments on account of the Income Tax (ISR) corresponding to the fiscal year.<\/p>\n\n\n\n

 This process is regulated in the Income Tax Law (LISR) in its Article 14<\/strong>In this article, I will detail the key aspects for calculating these provisional payments.<\/p>\n\n\n\n

What are provisional payments?<\/h3>\n\n\n\n

Provisional payments are monthly advances that companies must make on account of the ISR that will be determined at the end of the fiscal year. These advances help to distribute the tax payment throughout the year, avoiding a significant amount to be paid accumulating at the end of the year and allowing the authorities to receive the tax as soon as possible.<\/p>\n\n\n\n

When should provisional payments be made?<\/h3>\n\n\n\n

According to the law, provisional payments must be made no later than the 17th day of the immediately following month<\/strong> to which the payment is due. That is, the provisional payment for January, for example, must be made no later than 17 February.<\/p>\n\n\n\n

How is the provisional payment calculated?<\/h3>\n\n\n\n

To calculate the amount of the provisional payment, the following steps must be followed:<\/p>\n\n\n\n

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  1. Determining the profit coefficient: The profit coefficient is obtained by dividing the taxable profit by the nominal income of the last 12-month fiscal year.<\/li>\n<\/ol>\n\n\n\n

    This coefficient will be applied to the nominal income accumulated from the beginning of the fiscal year until the month corresponding to the payment.<\/p>\n\n\n\n

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    1. Example<\/strong>: If your company obtained a fiscal profit of $1,000,000 and the nominal income was $5,000,000, the profit coefficient would be 0.20 (1,000,000 \/ 5,000,000). If that coefficient was determined with the 2024 information, it will be used starting in March 2025.<\/li>\n\n\n\n
    2. Apply the coefficient to nominal income: Multiply the utility coefficient by the nominal income accumulated up to the month for which the payment is being made.\n