Currently, and closely linked to teleworking, it is common for personnel to be hired who have their tax domicile in federal entities other than those of the contractor's tax domicile (employer). This situation generates payroll payments, bank transfers and issuance of CFDI, to and with tax domiciles of federal entities different from those of the employer.
CFDI and bank transfers, without a doubt, are supervisory elements that allow the federal tax authorities and local authorities identify taxpayers and monitor compliance with obligations and payment of taxes. In this regard, in recent months, some tax authorities of the federal entities have required taxpayers who issue and pay payroll CFDI to pay the payroll tax (ISN) under the fiscal argument that the ISN must be covered in the federal entity where the service is provided (tax domicile of the employee) and not in the federal entity where the tax domicile of the employer is located.
● Is the tax support for the requirement correct or not?
● Should it be or not cover the ISN in the federal entity of the tax domicile of the person who provides the service (carries out the work) and not in the federal entity of the tax domicile of the person who pays the payroll and issues the CFDI?
In the generality of the laws local regulations related to the ISN contribution, the following is established:
“the object of the tax is disbursements in cash or in kind for remuneration for personal work, for services provided within the territory of the State, even when the providers of the ISN service or the beneficiaries thereof, or both, have their domicile outside the entity.”
On the other hand, in a simple interpretation of the obligation to pay taxes, it is concluded that the objective of every tax is to contribute to public spending … From where?… From the place where the income generating unit lives… Who is it, the worker or the Employer?
An additional point to consider in the mandatory payment of the ISN in each of the federal entities is the state registration (registration), which each taxpayer (employer) must process and obtain in order to make the ISN payment, which means that the taxpayer must declare a tax domicile (establish a branch) located within the territory of the federal entity where he or she must contribute.
Evidently, we are facing a contradictory lack of definition in local laws, which becomes more relevant if we consider that the ISN rates vary from 1.8 to 4.0 percent, depending on the federal entity.
In the face of lack of definition, the interpretation... From whom, the authority or the taxpayer?...
CFDI and bank transfers, without a doubt, are supervisory elements that allow the federal tax authorities and local authorities identify taxpayers and monitor compliance with obligations and payment of taxes. In this regard, in recent months, some tax authorities of the federal entities have required taxpayers who issue and pay payroll CFDI to pay the payroll tax (ISN) under the fiscal argument that the ISN must be covered in the federal entity where the service is provided (tax domicile of the employee) and not in the federal entity where the tax domicile of the employer is located.
● Is the tax support for the requirement correct or not?
● Should it be or not cover the ISN in the federal entity of the tax domicile of the person who provides the service (carries out the work) and not in the federal entity of the tax domicile of the person who pays the payroll and issues the CFDI?
In the generality of the laws local regulations related to the ISN contribution, the following is established:
“the object of the tax is disbursements in cash or in kind for remuneration for personal work, for services provided within the territory of the State, even when the providers of the ISN service or the beneficiaries thereof, or both, have their domicile outside the entity.”
On the other hand, in a simple interpretation of the obligation to pay taxes, it is concluded that the objective of every tax is to contribute to public spending … From where?… From the place where the income generating unit lives… Who is it, the worker or the Employer?
An additional point to consider in the mandatory payment of the ISN in each of the federal entities is the state registration (registration), which each taxpayer (employer) must process and obtain in order to make the ISN payment, which means that the taxpayer must declare a tax domicile (establish a branch) located within the territory of the federal entity where he or she must contribute.
Evidently, we are facing a contradictory lack of definition in local laws, which becomes more relevant if we consider that the ISN rates vary from 1.8 to 4.0 percent, depending on the federal entity.
In the face of lack of definition, the interpretation... From whom, the authority or the taxpayer?...
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