Opinion on local contributions for payroll tax in the state of mexico

The opinion of local contributions in the State of Mexico constitutes a relevant tax obligation for certain taxpayers of the Tax on Expenditures for Remuneration for Personal Work. Its adequate preparation allows validating compliance with local obligations, mitigating risks of sanctions and strengthening documentary and accounting control related to payroll.

The opinion is the mechanism by which a certified public accountant reviews and issues a professional opinion on the correct determination, completeness and compliance of the applicable local taxes. In the case of the State of Mexico, this obligation is especially relevant for taxpayers with significant payroll operations or who are located in specific cases provided for by local regulations.

Obligated entities

Individuals and legal entities taxpayers of the Tax on Expenditures for Remuneration for Personal Work who are located in any of the cases established by the tax legislation of the State of Mexico are obliged to submit the opinion.

Taxpayers who make payments for remuneration for subordinate personal work within the State of Mexico to more than 200 workers on a monthly average, or whose expenditures for such concepts exceed the $400,000 per month provided for by the applicable regulations.
Taxpayers who have carried out corporate processes such as mergers, spin-offs or liquidations.
Taxpayers who, even if they do not fall within the mandatory assumptions, choose to voluntarily rule on compliance with their local tax obligations.

Importance of compliance

The state tax opinion should not be considered a merely formal procedure. Its objective is to verify that the taxpayer has correctly determined the taxable base, the applicable rate, the payments made, the withholdings due and, where appropriate, the differences charged. To do this, the authorized public accountant reviews supporting documentation, accounting records, payroll CFDI, filed returns and other information necessary to issue a professional opinion.

Risks of non-compliance

Failure to comply with the obligation to give an opinion, late submission, omission of information or delivery of incorrect data may generate fines, information requirements, reviews by the authority, determination of differences, updates and surcharges. In addition, the authorized public accountant may be subject to sanctions when he or she fails to comply with the obligations provided for in the applicable regulations.

Executive Recommendation

It is recommended to carry out a preventive evaluation of compliance with Payroll Tax, identify in a timely manner if there is an obligation to rule and coordinate the review with a certified professional in the field. This practice reduces tax contingencies, improves document traceability and strengthens the taxpayer’s position in the face of eventual reviews by the authority.

For accurate and strategic decision‑making, it is recommended to always consult with a qualified professional from ZALDIVAR CONSULTING.