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(b) BY WITHHOLDING AT THE SOURCE

42. Tax is paid by withholding at the source under Schedule 4 when interest is paid to a creditor who does not himself acquit the tax, and, in any event, when the creditor is outside Mexico; under Schedule 5, when the recipient of mining royalties or similar income is outside Mexico; and under Schedule 5, whenever an employer in Mexico pays wages, salaries, etc. The taxpayers who retain any amount of tax must make a monthly return of the amounts withheld, indicating the schedule under which it was withheld, and will pay the tax as previously described.

43. The following are required to withhold the tax, and are jointly liable with the taxpayers for its payment:

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