Tutorial: Declaración Anual 2022 de personas morales Régimen General de Ley

The tutorial demonstrates the enhancements of the annual tax declaration tool for corporations, including obligations such as annual tax declaration for ISR, basic financial statements, and fiscal accounting reconciliation.

Improvements in 2022 include suggested calculation updates for balances of fiscal losses and foreign taxes paid, identification of related expenses, incorporation of investment deduction data, and visualization of declaration status.

The tool allows for preloading of certain data from previous declarations, such as withheld amounts, subsidy information, and previous year's annual declaration data. It also covers different periods for filing, such as fiscal year-end or liquidation.

Guidance on declaring income, including options for exempt or non-accumulable income, detailing provisional payments, and capturing details of income from foreign sources and dividends.

Instructions for capturing employee compensation details, such as salaries, wages, deductions, and incentives, with a focus on accurate payroll deductions and applicable exemptions.

Details on recording investment deductions, depreciations, and investment-related expenses, as well as determining the cost of goods sold and considering administrative benefits or deductible incentives.

Guidance on determining applicable taxes, including PTU payments, deductions, and approval of tax credits paid in foreign countries. It also covers recalculation of untaxed balances and application of subsidies.

Information on additional data entry, including PTU generation, capital contribution account details, fiscal results, and payment authorization. The chapter concludes with a preview of the final declaration and payment instructions.