{"id":10236,"date":"2019-03-04T20:00:47","date_gmt":"2019-03-05T01:00:47","guid":{"rendered":"https:\/\/quadranslawandfinance.com\/?p=10236"},"modified":"2019-03-04T11:18:49","modified_gmt":"2019-03-04T16:18:49","slug":"annual-statement-of-legal-entities","status":"publish","type":"post","link":"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/","title":{"rendered":"Annual statement of legal entities"},"content":{"rendered":"<h1 style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>Annual statement of legal entities<\/strong> <\/span><\/h1>\n<p><span style=\"color: #000000;\">An \u200bannual statement is an official document that is presented before the Tax Administration Service (SAT), in which information related to tax operations conducted during a fiscal year is shared.<\/span><\/p>\n<p><span style=\"color: #000000;\">In Mexico, both natural persons and legal entities are required to present an annual statement whenever their income is obtained from:\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Wages for subordinated service.<\/span><\/li>\n<li><span style=\"color: #000000;\">Professional activities.<\/span><\/li>\n<li><span style=\"color: #000000;\">Leases or use of immovable property.<\/span><\/li>\n<li><span style=\"color: #000000;\">Interests.<\/span><\/li>\n<li><span style=\"color: #000000;\">Awards.<\/span><\/li>\n<li><span style=\"color: #000000;\">Dividends and earnings distributed among legal entities.<\/span><\/li>\n<li><span style=\"color: #000000;\">Asset disposal.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">As a legal entity, a fiscal statement must be presented within the first three months following the end of the fiscal year, having March 31 as deadline. In case the last day is a non-working day, the deadline is extended until the next business day in April.\u00a0<\/span><\/p>\n<h3 style=\"text-align: center;\"><span style=\"color: #000000;\">Every legal entity must present their fiscal statement in March of the year that follows that of which the statement is made.\u00a0<\/span><\/h3>\n<h2><span style=\"color: #000000;\"><strong>Requirements needed to present the fiscal statement of a legal entity:<\/strong><\/span><\/h2>\n<ul>\n<li><span style=\"color: #000000;\">Balance sheet or financial status from the end of the fiscal year, considering all information from January to December.<\/span><\/li>\n<li><span style=\"color: #000000;\">Result status.<\/span><\/li>\n<li><span style=\"color: #000000;\">Accounting and tax conciliation.<\/span><\/li>\n<li><span style=\"color: #000000;\">Provisional, monthly and\/or definitive payments and\/or statements. These must be regularized prior to their presentation in the annual statement.<\/span><\/li>\n<li><span style=\"color: #000000;\">Working papers in which the calculation of the provisional payment of the Income Tax (ISR), monthly payments of the Value-Added Tax (IVA) and the Flat Rate Business Tax (IETU) are reflected.<\/span><\/li>\n<li><span style=\"color: #000000;\">In case it is necessary, a record of perceptions and withholdings should be presented, as well as a record of Cash Deposit Tax (IDE) receipts.\u00a0<\/span><\/li>\n<li><span style=\"color: #000000;\">Advanced electronic signature, now known as e-signature.<\/span><\/li>\n<\/ul>\n<p><strong><span style=\"color: #000000;\">Avoid leaving it all until the last moment.<\/span><\/strong><\/p>\n<p><span style=\"color: #000000;\">Complementary statements are documents presented to avoid errors that may have been originated in the normal statement, such as:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Errors in the billing period or concept of stated tax.<\/span><\/li>\n<li><span style=\"color: #000000;\">Omission in the declaration of one or more obligations.<\/span><\/li>\n<li><span style=\"color: #000000;\">Failure to make the payment within the established deadline in the OCR scan line.<\/span><\/li>\n<li><span style=\"color: #000000;\">Modification of data related to tax or payment determination.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">We recommend you read the <strong><em><u>\u200b<span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-financial-statement\/\">Annual statements for natural persons<\/a><\/span><\/u><\/em><\/strong> entry to learn the needed requirements. As a natural person or legal entity, in\u200b <strong>QuAdrans Law and Finance<\/strong> \u200bwe offer counselling with certified accountants that are capable of guiding you in the determination and presentation of statements and tax payments.\u00a0<\/span><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>Legal and Accounting Consulting in Playa del Carmen<\/strong><\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>Annual statement of legal entities An \u200bannual statement is an official document that is presented before the Tax Administration Service (SAT), in which information related to tax operations conducted during a fiscal year is shared. In Mexico, both natural persons and legal entities are required to present an annual statement whenever their income is obtained [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10234,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35],"tags":[],"class_list":["post-10236","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accountant"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Annual statement of legal entities - QuAdrans law and finance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Annual statement of legal entities - QuAdrans law and finance\" \/>\n<meta name=\"twitter:description\" content=\"Annual statement of legal entities An \u200bannual statement is an official document that is presented before the Tax Administration Service (SAT), in which information related to tax operations conducted during a fiscal year is shared. In Mexico, both natural persons and legal entities are required to present an annual statement whenever their income is obtained [&hellip;]\" \/>\n<meta name=\"twitter:image\" content=\"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2019\/03\/declaracion-anual-personas-morales.jpg\" \/>\n<meta name=\"twitter:creator\" content=\"@QuAdrans_\" \/>\n<meta name=\"twitter:site\" content=\"@QuAdrans_\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Redacci\u00f3n QuAdrans\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/\"},\"author\":{\"name\":\"Redacci\u00f3n QuAdrans\",\"@id\":\"https:\/\/quadranslawandfinance.com\/#\/schema\/person\/1e795a3d0e6c3e3c5d0ba2f035562767\"},\"headline\":\"Annual statement of legal entities\",\"datePublished\":\"2019-03-05T01:00:47+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/\"},\"wordCount\":399,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/quadranslawandfinance.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2019\/03\/declaracion-anual-personas-morales.jpg\",\"articleSection\":[\"Accountants\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/\",\"url\":\"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/\",\"name\":\"Annual statement of legal entities - QuAdrans law and finance\",\"isPartOf\":{\"@id\":\"https:\/\/quadranslawandfinance.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2019\/03\/declaracion-anual-personas-morales.jpg\",\"datePublished\":\"2019-03-05T01:00:47+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/#primaryimage\",\"url\":\"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2019\/03\/declaracion-anual-personas-morales.jpg\",\"contentUrl\":\"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2019\/03\/declaracion-anual-personas-morales.jpg\",\"width\":1100,\"height\":660,\"caption\":\"servicio contable en Playa del Carmen\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/quadranslawandfinance.com\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Annual statement of legal entities\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/quadranslawandfinance.com\/#website\",\"url\":\"https:\/\/quadranslawandfinance.com\/\",\"name\":\"QuAdrans law and finance\",\"description\":\"Abogado Inmobiliario y Contabilidad Playa del Carmen\",\"publisher\":{\"@id\":\"https:\/\/quadranslawandfinance.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/quadranslawandfinance.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/quadranslawandfinance.com\/#organization\",\"name\":\"QuAdrans law and finance\",\"url\":\"https:\/\/quadranslawandfinance.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/quadranslawandfinance.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2018\/01\/quadrans.png\",\"contentUrl\":\"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2018\/01\/quadrans.png\",\"width\":197,\"height\":50,\"caption\":\"QuAdrans law and finance\"},\"image\":{\"@id\":\"https:\/\/quadranslawandfinance.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/QuAdrans-Law-and-Finance-188579428349642\/\",\"https:\/\/x.com\/QuAdrans_\",\"https:\/\/www.linkedin.com\/company\/25002595\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/quadranslawandfinance.com\/#\/schema\/person\/1e795a3d0e6c3e3c5d0ba2f035562767\",\"name\":\"Redacci\u00f3n QuAdrans\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/quadranslawandfinance.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/52fac94dc5411796331cdb3b731686427a6894ba3a70b6b6586e099ec629f59f?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/52fac94dc5411796331cdb3b731686427a6894ba3a70b6b6586e099ec629f59f?s=96&d=mm&r=g\",\"caption\":\"Redacci\u00f3n QuAdrans\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Annual statement of legal entities - QuAdrans law and finance","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/","twitter_card":"summary_large_image","twitter_title":"Annual statement of legal entities - QuAdrans law and finance","twitter_description":"Annual statement of legal entities An \u200bannual statement is an official document that is presented before the Tax Administration Service (SAT), in which information related to tax operations conducted during a fiscal year is shared. In Mexico, both natural persons and legal entities are required to present an annual statement whenever their income is obtained [&hellip;]","twitter_image":"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2019\/03\/declaracion-anual-personas-morales.jpg","twitter_creator":"@QuAdrans_","twitter_site":"@QuAdrans_","twitter_misc":{"Written by":"Redacci\u00f3n QuAdrans","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/#article","isPartOf":{"@id":"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/"},"author":{"name":"Redacci\u00f3n QuAdrans","@id":"https:\/\/quadranslawandfinance.com\/#\/schema\/person\/1e795a3d0e6c3e3c5d0ba2f035562767"},"headline":"Annual statement of legal entities","datePublished":"2019-03-05T01:00:47+00:00","mainEntityOfPage":{"@id":"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/"},"wordCount":399,"commentCount":0,"publisher":{"@id":"https:\/\/quadranslawandfinance.com\/#organization"},"image":{"@id":"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/#primaryimage"},"thumbnailUrl":"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2019\/03\/declaracion-anual-personas-morales.jpg","articleSection":["Accountants"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/","url":"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/","name":"Annual statement of legal entities - QuAdrans law and finance","isPartOf":{"@id":"https:\/\/quadranslawandfinance.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/#primaryimage"},"image":{"@id":"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/#primaryimage"},"thumbnailUrl":"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2019\/03\/declaracion-anual-personas-morales.jpg","datePublished":"2019-03-05T01:00:47+00:00","breadcrumb":{"@id":"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/#primaryimage","url":"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2019\/03\/declaracion-anual-personas-morales.jpg","contentUrl":"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2019\/03\/declaracion-anual-personas-morales.jpg","width":1100,"height":660,"caption":"servicio contable en Playa del Carmen"},{"@type":"BreadcrumbList","@id":"https:\/\/quadranslawandfinance.com\/en\/blog\/annual-statement-of-legal-entities\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/quadranslawandfinance.com\/home\/"},{"@type":"ListItem","position":2,"name":"Annual statement of legal entities"}]},{"@type":"WebSite","@id":"https:\/\/quadranslawandfinance.com\/#website","url":"https:\/\/quadranslawandfinance.com\/","name":"QuAdrans law and finance","description":"Abogado Inmobiliario y Contabilidad Playa del Carmen","publisher":{"@id":"https:\/\/quadranslawandfinance.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/quadranslawandfinance.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/quadranslawandfinance.com\/#organization","name":"QuAdrans law and finance","url":"https:\/\/quadranslawandfinance.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/quadranslawandfinance.com\/#\/schema\/logo\/image\/","url":"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2018\/01\/quadrans.png","contentUrl":"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2018\/01\/quadrans.png","width":197,"height":50,"caption":"QuAdrans law and finance"},"image":{"@id":"https:\/\/quadranslawandfinance.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/QuAdrans-Law-and-Finance-188579428349642\/","https:\/\/x.com\/QuAdrans_","https:\/\/www.linkedin.com\/company\/25002595\/"]},{"@type":"Person","@id":"https:\/\/quadranslawandfinance.com\/#\/schema\/person\/1e795a3d0e6c3e3c5d0ba2f035562767","name":"Redacci\u00f3n QuAdrans","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/quadranslawandfinance.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/52fac94dc5411796331cdb3b731686427a6894ba3a70b6b6586e099ec629f59f?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/52fac94dc5411796331cdb3b731686427a6894ba3a70b6b6586e099ec629f59f?s=96&d=mm&r=g","caption":"Redacci\u00f3n QuAdrans"}}]}},"_links":{"self":[{"href":"https:\/\/quadranslawandfinance.com\/en\/wp-json\/wp\/v2\/posts\/10236","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/quadranslawandfinance.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/quadranslawandfinance.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/quadranslawandfinance.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/quadranslawandfinance.com\/en\/wp-json\/wp\/v2\/comments?post=10236"}],"version-history":[{"count":2,"href":"https:\/\/quadranslawandfinance.com\/en\/wp-json\/wp\/v2\/posts\/10236\/revisions"}],"predecessor-version":[{"id":10238,"href":"https:\/\/quadranslawandfinance.com\/en\/wp-json\/wp\/v2\/posts\/10236\/revisions\/10238"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/quadranslawandfinance.com\/en\/wp-json\/wp\/v2\/media\/10234"}],"wp:attachment":[{"href":"https:\/\/quadranslawandfinance.com\/en\/wp-json\/wp\/v2\/media?parent=10236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/quadranslawandfinance.com\/en\/wp-json\/wp\/v2\/categories?post=10236"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/quadranslawandfinance.com\/en\/wp-json\/wp\/v2\/tags?post=10236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}