According to the provisions of article 9 of the Income Tax Law, as well as in the other regulations applicable to tax obligations, legal entities must calculate the Income Tax (ISR) by applying the tax result obtained in the exercise rate of 30%.
The tax for the year will be paid by means of a declaration that will be presented before the authorized offices of the Tax Administration Service (SAT), within the three months following the date on which the fiscal year ends, in other words, the term to declare the relative to the fiscal year of 2018, expires on April 1, 2019.
The calculation of income tax (ISR) is the obligation of the taxpayer, so it is advisable to consult with an expert on the matter before submitting your declaration to the SAT.
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