Chihuahua, Chih., February 25, 2021.
Dear clients and friends,
We hereby inform you that our Firm, due to the preventive nature of our professional services, proposes an Integral Preventive Analysis, in order to establish the level of the Company´s compliance of its duties regarding matters such as Social Security, Housing Fund (INFONAVIT), Employee’s Income Tax (ISR), and Payroll Tax (ISN), this due to the fact that the fiscal control currently performed by the Tax authorities identifies very easily any differences in the tax calculation.
The services included in the herein Analysis, are the following:
- Review of wages calculation.
- Review of the payment of Social Security employer’s fees.
- Review of ST7, ST2, paid leave, etc.
- Review of the classification of the Risk Level Premium.
- Review of electronic file (XML) directly from the Tax Authority (SAT) vs cumulated payrolls.
- Payroll review vs accounting registries.
- Review of the setting and establishment of the Income Tax (ISR), as the withholding from Social Security (IMSS) and Housing Fund (INFONAVIT).
The Analysis process will last 60 days from its start, and at the end an Opinion will be issued, which establishes the level of fulfillment of the Company´s duties regarding the provisions of the Social Security Law, the National Workers Housing Fund Institute Law, the Income Tax Law, the different regulations related to the abovementioned laws, and the State Tax Codes, as well as observations and suggestions, in order to normalize the detected omissions.
If your Company wishes to accept the aforementioned analysis, we will send you a letter detailing the necessary documents and files for the analysis.
As well, in case of any doubt or inquiry please don´t hesitate to contact Mr. Sergio Humberto Salas Medrano at his email ssalas@iclmx.com, Partner of the Fiscal and Administrative Area.
