By 30 March, 2021 - 03:29pm 87 views
The SCJN concluded that to determine the tax rate for the payroll tax, a fixed rate must be applied to the taxable base.
© Provided by The Taxpayer For the payroll tax, a fixed rate must be applied and not a progressive SCJN
The Supreme The National Court of Justice (SCJN) recently published a jurisprudence thesis related to the payroll tax .
Different criteria in relation to the
payroll tax Two Collegiate Circuit Courts ruled in a different sense, on the principle of tax proportionality Regarding the payroll tax :
A court came to the conviction that a progressive rate should be applied in the case as it is the most useful tool to tax wealth. The other court warned that the tax analyzed does not tax wealth but expenditures. Therefore, it determined that a fixed rate should be applied. For the payroll tax, a fixed
rate must be applied. In this context, the Second Chamber of the SCJN concluded that to determine the tax rate for the payroll tax, a fixed rate must be applied to the taxable base. This is to safeguard the constitutional principle of tax proportionality. [Political Constitution of the United Mexican States (CPEUM) 31, section IV] .
The SCJN considered that, by constitutional mandate, taxpayers must contribute to public spending based on their respective taxable capacity. This is by providing an adequate part of their income, profits and returns.
The progressive rate is linked to the taxes that tax wealth
In addition, he pointed out that the progressive rate is a tool that allows to approach the taxpayers' ability to pay. But he clarified that this assertion is linked to the taxes that tax wealth.
For this reason, the SCJN indicated that in order to safeguard the principle of tax proportionality, for the determination of the payroll tax, a rate must be applied to the taxable base fixed to calculate the tax rate payable by the taxpayer.
This was published by the Second Chamber of the SCJN. By issuing the thesis of constitutional jurisprudence 2a./J. 59/2020 (10th).
You can review the thesis here or in the Judicial Weekly of the Federation / Search criteria: Payroll tax / Catalog: 2a./J. 59/2020 (10th.) / Publication: March 5, 2021.
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Entry For the payroll tax, a fixed rate and not a progressive one: SCJN was published first in the Taxpayer .