In the following article we would like to inform how the supplier can identify the following specialized service documents.
- Monthly Income Tax Return,
- ISR declaration payment voucher
- Monthly VAT Return
- VAT declaration payment voucher
The following documents can be downloaded from the official SAT website:https://ptscdecprov.clouda.sat.gob.mx and you will have to log in with the following data:
The documents to be uploaded to the platform must be the official PDFS downloaded from the SAT website.
The document that we are going to download is the PROVISIONAL FEDERAL TAX DECLARATION or as the platform requests it the MONTHLY ISR DECLARATION and MONTHLY VAT DECLARATION these documents are the same format and contain both tax concepts, the difference lies in the taxes to be paid that are presented in said declaration. That is to say, according to the tax to be presented in the tax return, the documents also requested will be the PAYMENT DETAINMENT INCOME TAX DECLARATION and VAT DECLARATION PAYMENT RECEIPT ACKNOWLEDGMENT.
In summary, if there are taxes in the ISR concepts, the PROOF OF PAYMENT OF INCOME TAX RETURN must be presented. And if there are taxes in the VAT concepts, the ACKNOWLEDGEMENT OF PAYMENT RECEIPT VAT DECLARATION must be presented.
If it is the case that the monthly income tax return, at the moment of uploading said return, the platform detects that the taxes are in zero or with a credit balance, the INCOME TAX DECLARATION PAYMENT PROOF should not be uploaded, since the platform automatically changes the status to UPLOADED.
EXAMPLES OF MONTHLY VAT RETURN AND MONTHLY INCOME TAX RETURN FORMATS
(These data and quantities are fictitious and are shown for illustrative purposes only).
CASE 1:
We load the document "MONTHLY VAT DECLARATION" (It should be noted that this document contains both VAT and ISR concepts. You only have to look for the taxes of each concept. It is worth mentioning that the taxes can be present more than once and in different concepts such as: IVA 16%, IVA 10%, Iva retained, IVA R21, IVA border region, IVA Acreditable) and these documents must be verified by the accountant of the supplier in question.
In the following image you must locate the title DETERMINATION OF VALUE ADDED TAXES and the concept AMOUNT TO BE CHARGED (Concepts marked in yellow).
The headings to be searched are R21 VALUE ADDED TAXES and concept AMOUNT TO BE CHARGED and AMOUNT TO BE PAID, all the concepts must match to confirm that the taxes are correct.
As we can see in the monthly declaration we only have VAT tax for the amount of $ 1,248, therefore we will have to upload the VAT DECLARATION PAYMENT PROOF document. Which is shown in the following image. It is worth mentioning that the correct document must include the information of the BANK WHERE THE PAYMENT WAS MADE.
CASE 2:
We load the document "MONTHLY INCOME TAX RETURN" (It should be noted that this document contains both VAT and ISR concepts. You only have to look for the taxes of each concept).
In the following image you must locate the title DETAIL OF THE PAYMENT, R1 ISR MORAL PERSON and the concept AMOUNT PAYABLE and AMOUNT CHARGED and AMOUNT PAYABLE (Concepts marked in yellow).
As we can see above in the monthly declaration there are no taxes in the ISR concepts, therefore the document PROOF OF PAYMENT OF INCOME TAX RETURN will be presented in zeros as shown in the following image and therefore it is not necessary to upload it since the platform should have changed the status to UPLOADED in an automatic way. It is worth mentioning that the correct document must include the information of the BANK WHERE THE PAYMENT WAS MADE.
AN EXAMPLE OF THE PAYMENT VOUCHER FOR INCOME TAX AND VAT DECLARATION TOGETHER IS ADDED. IT SHOULD BE NOTED THAT THIS IS AN EXAMPLE SO THAT YOU CAN DETECT THE DOCUMENTS TO BE CHARGED. IN THE MENTIONED DOCUMENTS YOU CAN INCLUDE THE INCOME TAX ALONE. OR YOU CAN INCLUDE BOTH INCOME TAX AND VAT TAX.
Now let us show the documents ACKNOWLEDGEMENT OF RECEIPT with which in some occasions they get to confuse with the payment voucher or the same monthly declaration. it is worth mentioning that the acknowledgment as the payment voucher are almost the same. and the difference lies in the title and the 3rd page since the acknowledgment mentions in which bank you can pay and the payment voucher shows in which bank you paid.
These are practically all the documents that must be uploaded by the supplier. It is very important that these documents are supervised and downloaded by the supplier's accountant and that the documents are downloaded from the official SAT website.
The documents used for the exercise are provided below (Example Formats).
- Monthly VAT and Income Tax Return Form 2021
- Monthly VAT Return Form 2022
- VAT declaration payment voucher
- Income Tax Return Payment Voucher