All legal entities that are paying taxes under Title II of the LISR are required to file their annual return in March of the following year.
From the annual ISR calculation, the taxpayer may have as a result a balance in favor or a tax charge. In this second case, the company must make the payment within the month of March to comply with the obligation on time.
LEE: RECOMMENDATIONS FOR COMPLETING THE ANNUAL DECLARATION OF LEGAL PERSONS 2021
In accordance with rule 2.8.3.1., section VI of the RMISC 2022, the determined tax must be covered by electronic transfer of funds through payment with a capture line via the internet.
Also, in the last paragraph it is established that the fulfillment of the obligation in interim, final and The exercise It will be given when the declaration is sent and no tax to be paid is obtained, or when a charge is determined to be paid.
The companies that determine the tax to be paid in their annual declaration do not have a facility by the RMISC 2022 that allows them to make the payment in installments.
Although it is true, by law (article 66 of the CFF) tax payers can request payment in installments or deferred contributions, it is also true that their authorization is limited in the payments that must be made in the calendar year in course or those who should have found out in the six months prior to the month in which the authorization is requested, except in the case of social security contributions.
Consequently, legal entities with a chargeable balance in their annual declaration must pay their tax in a single installment no later than the last day of March, otherwise the corresponding accessories must be paid.
