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Decrease of Provisional Payments (Art.14, last paragraph, item b) LISR).

Taxpayers who estimate that the utility coefficient that they must apply to determine the provisional payments is higher than the utility coefficient of the fiscal year to which said payments correspond may, as of the second half of the fiscal year, request authorization to apply a lower coefficient.

When, due to the authorization, it turns out that the provisional payments would have been covered in an amount less than that which would have corresponded to them, surcharges will be covered for the difference between the payments made by applying the lower coefficient and those that would have corresponded to them if said coefficient had not been applied. , by means of the respective complementary declaration.

This procedure will be presented in accordance with file 29/ISR Request for authorization to apply a lower utility coefficient to determine the provisional payments of the ISR, of Annex 1-A, of the RMISC, published on February 18th, 2022, same as You can submit it through the SAT portal, or at its offices by appointment.

Among the requirements are the following:

• Request letter

• Form 34 “Request for Authorization to apply a lower utility coefficient to determine your provisional ISR payments”.

Work paper where it is reflected:

• The calculation procedure that includes the concepts that were considered to determine the provisional ISR payments already made from January to June, if applicable, or until the month immediately prior to the one for which the decrease in the amount of the ISR is requested. provisional payment.

• If applicable, the application of accreditation, reduction, exemption or tax incentive in provisional payments.

• The amount of the workers' participation in the profits paid in the fiscal year in which the reduction of provisional payments is requested, corresponding to the profits generated.

• In the case of tax losses pending application, their origin and application must be stated.

• Indicate the year from which the profit coefficient used to determine the provisional payments made comes from.

• If a reduction in provisional payments is requested for a month after July of the year in question, the information on the data requested in section 6 of form 34 must correspond to the amounts accumulated in the month immediately prior to the one in question. requests the reduction of the provisional payment.

Process to carry out the procedure:

• Go to the Procedures section and select the Tax Mailbox option.

• Capture your RFC and password or your e.firme, followed by the login.

• Fill in the data requested by the electronic form, indicating the procedure you wish to carry out.

• Enter compressed (.zip) file(s)

• Send the procedure to the SAT and print your electronic acknowledgment of receipt.

This request will be submitted to the tax authority one month before the date on which the entire provisional payment that is requested to be reduced must be made and that when there are several provisional payments to be requested, this will be made one month before the date on which the one who should find out the first of them.

We inform you that this information provides general information based on the current laws and regulations, and in case of an individual report, be sure to receive advice from an expert before handling it.

Reproduction, partial or full distribution without the approval of Doowoo Accounting S de RL de CV is prohibited.

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