Frequently Asked Questions
1. What does the electronic withholding and payment information document consist of?
It is a document that contains the information of the withholdings and payments made by the taxpayers. It consists of a set of general data to which the applicable supplement is added.
2. If the taxpayer does not have a tax identification number (RFC), can the generic RFC referred to by Rule I.18.104.22.168 of the 2014 Miscellaneous Tax Resolution (Resolución Miscelánea Fiscal or RMF, for its acronym in Spanish) be mentioned in the “Receptor” element of the electronic withholding and payment information document?
If a taxpayer does not have a Federal Taxpayers’ Registry code, the following generic code must be mentioned: XAXX010101000. For transactions carried out with residents abroad who are not registered with the Federal Taxpayers’ Registry, the following generic code must be mentioned: XEXX010101000.
3. . If more than one of the concepts mentioned in the “Withholding Type” catalog are withheld to one same person, can several withholdings be reflected in one same electronic withholding and payment information document?
No, you must issue one document per type of withholding.
4. With respect to interest or returns paid by Retirement Fund Managers (Administradoras de Fondos para el Retiro or Afores, for its acronym in Spanish), in the “Impuestos Retenidos” node, “BaseRet” attribute, what information must be mentioned in such attribute?
The amount of principal that results in the interest must be mentioned.
5. What information must be mentioned in the “Impuesto” Attribute of the “ImpRetenidos” node?
The type of tax must be mentioned, according to the withholding in question in accordance with the catalog.
6. If interest from an investment account is paid to a client, including instruments such as debt and equity securities, must I issue a single interest receipt that includes both instruments or one receipt per type of instrument?
One single receipt that includes both instruments must be issued.
7. What do I have to mention in the “MontISRAcredRetExtra” Attribute of the “DividOUtil” element if no withholding was made?
You must enter the value “0”, since it is a required attribute.
8. If there is no supplement for a type of withholding, what information must be entered in the Electronic Withholding and Payment Document?
You must enter information in the following elements: “Retenciones, Emisor, Receptor, Nacional, Extranjero, Periodo, Totales y ImpRetenidos” (Withholdings, Issuer, Recipient, National, Foreigner, Period, Totals, and Withheld Taxes).
9. Under Article 129, Section IV, paragraph b) of the Income Tax Law (Ley del Impuesto Sobre la Renta), can I issue the information contained in the element “EnajDeAccYOperBolsaDeVal” of the supplement as a certificate to comply with such obligation?
10. What do I have to specify in the “DivRetAdicXDisvDist” element of the supplement under the “MontISRAcredRetMexico” attribute?
You must specify the amount of the dividend or profit withheld in national territory.
11. What value must I indicate in the “FideicDeNoActEmp” element of the supplement when there is no information?
You must enter the value “0”.
12. What happens if I was required to issue withholding certificates during 2014 under Rule I.22.214.171.124. of the 2014 RMF, but the electronic withholding and payment information document had not been published by the SAT?
Under the second sentence of the first paragraph of Rule I.126.96.36.199 of the 2014 RMF, it is valid to issue such certificates annualized by January 31, 2015 (for example, if a company distributed dividends or profits in March, July, and September 2014, it is valid for it to issue a certificate grouping such distributions no later than January 31, 2015 through the electronic withholding and payment information document).
Leaders in Electronic Taxation
Torre Diana, Río Lerma 232, Piso 23, Col. Cuauhtémoc, Del. Cuauhtémoc, Ciudad de México, C.P. 06500
Phone (55) 8000 6575.