Annual ISR Return (RESICO and Individuals)

Use this skill whenever asked about Mexican CFDI electronic invoicing. Trigger on phrases like "CFDI", "factura electronica", "PAC", "complemento de pago", "comprobante fiscal", "SAT factura", "CFDI 4.0", "timbrado", "cancelacion CFDI", or any question about issuing, receiving, or managing electronic invoices in Mexico. Covers CFDI 4.0 structure, PAC certification, complemento de pago, uso de CFDI, cancellation rules, and SAT obligations. ALWAYS read this skill before touching any Mexican CFDI work.

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.

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.

Mexican VAT return (IVA -- Impuesto al Valor Agregado, Declaracion Mensual) for self-employed individuals. Covers the standard 16% rate, zero rate (tasa 0%), exempt activities, monthly filing via SAT portal, DIOT informative declaration, CFDI electronic invoicing, and IVA acreditable computation. Primary source: Ley del IVA (LIVA).