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OpenAccountants publishes open, source-cited tax knowledge for use by people, software and AI. Automated outputs are drafts and do not create a professional engagement. Obtain qualified advice before filing, paying or taking a material tax position.

Mexico · Income Tax

4 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.

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4 Guides
  • mx-return-assemblySource-cited draft

    Use this skill when assembling or reviewing a Mexican persona física annual tax return (declaración anual). Trigger on phrases like "declaración anual México", "ISR anual", "return assembly Mexico", "cross-check CFDI", "IVA reconciliation", "provisional vs annual", "RESICO annual", "AEP annual return", or any task involving the compilation, verification, or filing of a Mexican individual's annual income tax return. This skill orchestrates cross-checks between ISR, IVA, IMSS, and CFDI data. ALWAYS read this skill before assembling any Mexican annual return.

    0 accountants attest
  • mx-freelance-intakeSource-cited draft

    Use this skill when onboarding a Mexican persona física con actividad empresarial or RESICO freelancer. Trigger on phrases like "Mexico freelance", "SAT registration", "persona física", "actividad empresarial", "RESICO", "régimen fiscal México", "RFC", "CFDI", "ISR provisional", "declaración anual México", or any initial client conversation involving a Mexican self-employed individual. This skill collects essential information to determine the correct tax régimen, validates SAT compliance, and routes to the appropriate computation skill. ALWAYS read this skill before beginning any Mexican freelance intake.

    0 accountants attest
  • mx-income-taxSource-cited draft

    Use this skill whenever asked about Mexican individual income tax (ISR) for self-employed individuals (personas físicas con actividades empresariales y profesionales). Trigger on phrases like "how much tax do I pay in Mexico", "ISR", "Declaración Anual", "pagos provisionales", "actividades profesionales", "honorarios", "RESICO", "deducciones personales", "deducciones autorizadas", "retenciones", "RFC", "income tax return Mexico", "SAT", "CFDI honorarios", "comprobante fiscal", or any question about filing or computing income tax for a self-employed or freelance client in Mexico. This skill covers the Declaración Anual PF (Personas Físicas), pagos provisionales (monthly estimated payments), progressive ISR brackets, deducciones autorizadas and personales, retenciones on professional CFDI, and the RESICO regime. ALWAYS read this skill before touching any Mexican income tax work.

    0 accountants attest
  • mx-estimated-taxSource-cited draft

    Use this skill whenever asked about Mexican provisional income tax payments (pagos provisionales de ISR) for self-employed individuals and sole proprietors. Trigger on phrases like "pagos provisionales", "ISR provisional", "estimated tax Mexico", "coeficiente de utilidad", "SAT monthly payment", "declaracion provisional", "Mexican advance tax", "RESICO", or any question about monthly provisional income tax obligations under the Ley del ISR. Covers the monthly payment schedule, cumulative computation method, RESICO simplified rates, penalties for late payment, and SAT filing procedures. ALWAYS read this skill before touching any estimated tax work for Mexico.

    0 accountants attest