Empresa en México: Obligaciones Legales, Fiscales y Laborales
Companies operating in Mexico must diligently fulfill a comprehensive set of legal, accounting, tax, and labor obligations to ensure lawful operation and avoid penalties. This includes mandatory registrations with public and tax authorities, meticulous record-keeping in Spanish, timely tax declarations and CFDI issuance, and strict adherence to labor laws concerning employee rights, working hours, and social security contributions. Proactive compliance is vital for business continuity.
Key Takeaways
Ensure prompt registration with RPC and SAT for legal and tax compliance.
Maintain comprehensive, Spanish-language accounting records for a decade.
Strictly adhere to fiscal duties, including CFDI issuance and timely declarations.
Comply with Federal Labor Law for employee rights, hours, and benefits.
Avoid significant penalties through diligent and continuous regulatory adherence.
What are the general legal obligations for a company in Mexico?
To legally operate in Mexico, a company must fulfill several fundamental general obligations, ensuring its formal establishment and compliance with national regulations. This process primarily involves registering with key governmental bodies and securing essential identification. Companies must register with the Public Registry of Commerce (RPC), providing details such as their electronic folio, legal name, business type, start date, and domicile, including any branches. For mercantile societies, submitting the constitutive deed and any statutory modifications is mandatory. Additionally, obtaining an RFC from Hacienda (SAT) within one month of incorporation is crucial for all financial and tax activities, enabling proper invoicing and expense deductions, thus laying the groundwork for legitimate business operations and preventing future legal complications.
- Register with the Public Registry of Commerce (RPC), detailing company information like name, type, and domicile.
- Inscribe all legally required documents, including constitutive deeds and statutory modifications, promptly.
- Complete high registration with Hacienda (SAT) to obtain the RFC within one month of company formation.
How should a company manage its accounting records in Mexico?
Effective accounting management in Mexico demands strict adherence to legal frameworks, ensuring all financial activities are transparently recorded and maintained. Companies are mandated to keep specific obligatory books, such as the General Ledger, which tracks monthly movements, account names, and balances. Collective books for assembly and council minutes are also essential, documenting key decisions made by partners or board members. Businesses must also archive original operational receipts, commercial contracts, letters, and telegrams. These records must be preserved for a minimum of ten years. Crucially, all accounting documentation must be maintained in Spanish; non-compliance can result in significant fines, potentially up to 5% of capital, and require expert translation at the company's expense, highlighting the importance of linguistic compliance for legal validity.
- Maintain obligatory books like the General Ledger (individual/collective) and Assembly Minutes (collective).
- Archive original operational comprobantes, letters, telegrams, and mercantile contracts securely.
- Ensure conservation of all accounting records for at least 10 years as legally required.
- Present all accounting information exclusively in the Spanish language to avoid penalties and fines.
What are the key fiscal obligations for businesses in Mexico?
Businesses in Mexico must navigate a comprehensive set of fiscal obligations to ensure full compliance with tax laws and maintain financial transparency. This begins with timely registration at the SAT, ideally within one month of the constitutive deed. Fiscal accounting requires maintaining an Electronic General Ledger, identifying purchases and investments, relating operations to balances, and formulating financial statements, all preserved for a minimum of five years. Issuing Comprobantes Fiscales Digitales por Internet (CFDI) is mandatory, requiring specific details like the issuer's tax regime, payment method, fiscal folio, and detailed goods/services information. Companies must also submit various declarations, including monthly provisional ISR, definitive IVA, and DIOT, alongside annual ISR and PTU. Additionally, they handle retentions for salaries and honoraria, and issue corresponding certificates to employees and service providers, ensuring full tax accountability.
- Complete registration with the SAT within one month of incorporation to obtain tax identification.
- Maintain electronic fiscal accounting, including the Electronic General Ledger, for a minimum of 5 years.
- Issue Comprobantes Fiscales Digitales por Internet (CFDI) with all required details and certifications.
- Submit monthly and annual tax declarations, such as ISR provisional, IVA definitive, DIOT, and annual ISR/PTU.
- Perform tax retentions for salaries and honoraria, remitting them to the tax authority.
- Expedite tax certificates to employees and service providers as proof of retentions.
What labor obligations must Mexican companies comply with?
Mexican companies must strictly adhere to labor obligations outlined in the Federal Labor Law (LFT) to protect employee rights and ensure fair working conditions. This involves clearly defining the employment relationship as a personal and subordinate service for a salary, covering various types like work-based, fixed-term, seasonal, or probationary contracts. Employers must comply with established working hours—8 hours for day shifts (6 am-8 pm) and 7 hours for night shifts (8 pm-6 am). They must also grant one weekly rest day for every six worked, paid integrally, with a 25% Sunday premium if applicable. Statutory vacation days start at 12 after one year, increasing with seniority. Furthermore, registering employees with the Mexican Social Security Institute (IMSS) and adhering to the Social Security Law (LSS) is mandatory, ensuring access to social benefits and healthcare, thereby fostering a compliant and stable workforce.
- Define the employment relationship (service, subordination, salary) as per the Federal Labor Law.
- Comply with established daily (8 hours, 6 am-8 pm) and nightly (7 hours, 8 pm-6 am) working hours.
- Grant weekly rest days (1 for 6 worked) with full salary and a 25% Sunday premium if applicable.
- Provide statutory vacation days, starting at 12 after one year, increasing with seniority.
- Register employees with IMSS (Mexican Social Security Institute) and adhere to the Social Security Law.
Frequently Asked Questions
What is the importance of registering with the RPC and SAT in Mexico?
Registering with the Public Registry of Commerce (RPC) formalizes a company's legal existence, while registering with the SAT (Hacienda) is crucial for obtaining an RFC. The RFC is essential for tax compliance, issuing invoices, and deducting expenses, making both registrations fundamental for legal operation and avoiding penalties.
How long must a company retain its accounting records in Mexico?
Companies in Mexico must conserve their general accounting records, including mandatory books and original documents, for a minimum of 10 years. Fiscal accounting records, such as the Electronic General Ledger, must be kept for at least 5 years to comply with tax regulations and facilitate audits.
What are the main types of tax declarations required for Mexican businesses?
Mexican businesses must submit monthly declarations for provisional ISR, definitive IVA, and DIOT. Annually, they must file the ISR declaration (balancing income and expenses) and the declaration for employee profit sharing (PTU). These ensure comprehensive tax compliance and transparency.
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