The date for the presentation of the Annual statement of taxes before the Service tax administration (SAT), and with this procedure the question arises about who should carry out the process.
On this, let’s remember that the annual tax return is a document through which legal entities or individuals submit a report to the SAT of all transactions generated during a year; These transactions are the income and expenses made.
In this regard, it is important to know that not all natural or legal persons are required to submit this annual declaration; This procedure is aimed at people who are in specific situations, such as people who enjoy a pension from the Mexican Institute of Social Security (IMSS), so you have to pay attention to dates and requirements.
According to the Taxpayer Defense Attorney’s Office (Prodecon), people with the provision of IMSS Pension 2023 are required to comply with the presentation of the annual tax return.
Which IMSS 2023 Pension insured must submit the annual statement to the SAT?
- Those insured who have income greater than 400 thousand pesos per year.
- Those beneficiaries who receive two pensions or more; it does not matter that the amount of income does not exceed 400 thousand pesos per year.
- Those cases in which the insured has other income apart from the IMSS pension.
- Those insured who have some other income that includes a different tax regime, such as business activity or lease amounts.
In the event that the beneficiaries of the IMSS Pension have any questions or require help on how to file the annual tax return with the SAT, they can go to any of the 30 offices of the Prodecon in any part of the Mexican Republic, or in the central facilities in Mexico City.
