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ARTICLES

LEGAL RESOURSES

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$ 17.35

    • ARTICLE 57: PRESUMPTIVE DETERMINATION OF CONTRIBUTIONS THAT SHOULD HAVE BEEN WITHHELD

     

    The tax authorities may presumptively determine the contributions that should have been withheld, when there is an omission in withholding and payment by more than 3% of the withholding taxes.

    For the purposes of the presumptive determination referred to in this article, the tax authorities may interchangeably use any of the procedures provided for in sections I through V, including article 56 of this Code. (CFF: Art. 56)

    If the withholdings not paid correspond to payments referred to in Chapter I Title IV of the Income Tax (Ley del Impuesto sobre la Renta) and the retainer has more than twenty workers at its service, it shall be presumed that the contributions to be paid are as follows:

  • Those resulting from applying the corresponding rate on the maximum limit of the group in which, for purposes of paying contributions to the Mexican Social Security Institute (Instituto Mexicano del Seguro Social), each worker at the retainer service, elevated to the period under review.

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  • In the event that the retainer had not made payment of contributions by its workers to the Mexican Social Security Institute (Instituto Mexicano del Seguro Social), it will be considered that the withholdings not paid are those resulting from applying the corresponding rate on an amount equivalent to four times the general minimum wage of the economic zone of the retainer elevated to the period under review, for each worker at their service.

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    The provisions of this article shall also apply to presumptively determine the basis of other contributions, when it is constituted by the payments referred to in Chapter I of Title IV of the Law on Income Tax (Ley del Impuesto sobre la Renta).

    In the case of contributions not made to the Institute of the Institute of the National Housing Fund for Workers (Instituto del Fondo Nacional de la Vivienda para los Trabajadores), provided for in article 136 of the Federal Labor Law (Ley Federal del Trabajo), it will be considered that the omissions are those resulting from applying the 5% rate to the equivalent amount to four times the general minimum daily salary of the employer's economic zone, raised to the period under review, for each worker at his service.