Businesses and taxpayers may issue the e-document with their retentions on an annual basis by the 31 January, 2015 deadline for the issuing of withholdings pertaining to tax year 2014.An e-document that contains the information on the withholdings and payments made by taxpayers. This is constructed on the basis of a set of general tax data, to which complement is added with the corresponding tax in each case.
This way, taxpayers must generate a standard XML file with the information required for each item subject to withholding taxes set forth in the withholdings catalogue published by the SAT.
The receipt must be submitted to an Authorized PAC for incorporation of the digital tax stamp that certifies it, prior to its declaration to the SAT. Finally, the receipt is sent to the receiver so that they can present it as required for tax purposes.
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