What is the Referenced Payment


Remunerated Payment is a way for taxpayers to declare and pay taxes.


Through the Service of Declarations and Payments (Referenced Payment) , the taxpayers first send the declaration to the SAT through Internet and, in case of being taxed to pay, the capture line is generated to fulfill this obligation in a banking institution.


Advantages of the Referenced Payment:


Advantages of the Referenced Payment:


  • It facilitates the payment of taxes in banks when using the referenced deposit service.
  • It facilitates the presentation of the statements when using an application that calculates the tax and contains online help .
  • It diminishes the time of elaboration of the complementary declarations because it presents data prefilled in the declaration.
  • It eliminates the presentation of the informative statement of reasons for which the payment is not made (notice in zero) and the declaration of correction of data .

Natural and legal persons must make provisional and definitive declarations monthly through the Service of Declarations and Payments no later than the 17th of the month following the one corresponding to the payment .

This service includes the option of automatic calculation of taxes, in addition to online aids , so it is only required to have at hand the information journal duly completed and, in the case of legal entities, their work papers corresponding to the period declare

Individuals who have obtained income of up to 250 thousand pesos the previous year can submit their monthly statements through the Service of Declarations and Payments or continue the previous payment scheme , known as Nepe.

Through this scheme they must calculate each of their taxes monthly, so they need to have their numbers organized and added, for this they must use the Information Log . Once your taxes have been calculated, you must make the payment in a bank window with the help sheets , in which you must write down the amounts in charge and go to any bank. By electronic funds transfer, you must enter the bank portal where you have your account and make the electronic transfer.

It must be remembered that the Service of Declarations and Payments allows to present provisional or definitive payments of the ISR, IETU, IVA or IEPS, including withholdings, through means and electronic formats, as well as complementary, extemporaneous and of fiscal correction , through the portal Internet of the SAT . All taxpayers are required to use it according to the calendar published on the SAT’s Internet portal.

Taxpayers obliged to use the Service of Declarations and Payments are divided into 2 parts:

  1. Those who join in 2012 . This is, as of February 2012, to present the provisional and final payments corresponding to January and subsequent; that is, all moral persons.
  2. Taxpayers who have already joined in 2011 and 2009 . Here it is taken into account as of February 2011 to present the provisional and final payments corresponding to January and subsequent: The taxpayers who are subject to the Special Tax on Production and Services (IEPS).


How to use the Referenced Payment service?


To enter and use the Service of Declarations and Payments, the following is required:

  • Install or update Java Virtual Machine at least version 6.0 (Version jdk-6u17): http://java.com/en/download/
  • Install or upgrade Silverlight version 4.0 as a minimum: http://www.microsoft.com/getsilverlight/Get-Started/Install/Default.aspx
  • Enter the service: http://www.sat.gob.mx/sitio_internet/e_sat/oficina_virtual/108_22239.html
  • Federal Taxpayers Registry (RFC).
  • Password (before CIEC).
  • Figures such as amount of income, deductions, coefficient of utility, taxes withheld, VAT caused and VAT creditable, among others. In the case of natural persons, they can use the 2013 Log of information necessary to prepare the monthly statements and the annual declaration.
  • A computer with Internet access.
  • In addition, to pay by electronic transfer through the bank it is necessary to have an account with electronic banking service.