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| titulo | ARTICLE 5F: CALCULATION AND DATE OF QUARTERLY PAYMENT OF VALUE-ADDED TAX (VAT) |
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| contenido | ARTICLE 5F: CALCULATION AND DATE OF QUARTERLY PAYMENT OF VALUE-ADDED TAX (VAT)
Individual taxpayers who only obtain income for the granting of the temporary use or enjoyment of real estate, whose monthly amount does not exceed ten general minimum salaries of the geographical area of ??the Federal District, elevated per month, that exercise the option referred to in the article 116 of the Law on Income Tax (Ley del Impuesto sobre la Renta) to make provisional payments on a quarterly basis for the purposes of said tax, instead of submitting monthly the declaration referred to in article 5-D of this Law --278-Art. 5D--, they must calculate the value added tax on a quarterly basis for the periods from January, February and March; April, May and June; July, August and September, and October, November and December, of each year, and make the payment of the tax by means of a declaration that they will present before the authorized offices no later than the 17th day of the month following the quarter to which the payment corresponds. Quarterly payments will be definitive. The quarterly payment will be the difference between the tax corresponding to the total of the activities carried out in the quarter for which the payment is made and the amounts corresponding to the same period for which the accreditation determined in the terms of this Law proceeds. In this case, the taxpayer will reduce the tax corresponding to the total of its activities, the tax that would have been withheld in the quarter in question. In the case of taxpayers who initiate activities, in the declaration corresponding to the first quarter they present, they should consider only the months that they have carried out activities. |
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