墨西哥所得稅預扣常見問題

重要： 本頁信息不構成稅務、法律或其他專業建議，也不得用作此類用途。如有疑問，請咨詢您的專業顧問。

墨西哥政府推出了新的稅制改革法規，要求亞馬遜作為您每月總銷售額的所得稅預扣代理人。

自 2020 年 6 月 1 日起，亞馬遜將根據您每月的總銷售額計算所得稅，并向墨西哥政府繳納稅款。

您的 Registro Federal de Contribuyentes 識別號 (RFC ID) 將決定亞馬遜每月計算的所得稅預扣金額。

• 非注冊賣家： 如果您沒有提供有效的 RFC ID，亞馬遜將針對您每月總銷售額計算 20% 的所得稅，然后將這些金額匯給墨西哥政府

• 個人注冊賣家（自然人）： 如果您在賣家賬戶中注冊了有效的 RFC ID，亞馬遜將根據您的每月總銷售額按照 0.4%-5.4% 稅率計算所得稅，然后將這些金額匯給墨西哥稅務機構。

• 實體/企業注冊賣家（法人）： 如果您是企業賣家并且已在您的賣家賬戶中注冊了有效的 RFC ID，亞馬遜將不會針對您每月銷售額預扣任何所得稅。

如果您將要注冊或當前擁有 RFC ID 用于稅務用途，請立即向亞馬遜提供您的注冊信息：

1. 點擊此處直接轉至 RFC ID 注冊頁面；或，

2. 在賣家平臺中，前往“設置”，然后選擇【賬戶信息】。

3. 找到“稅務信息”部分，然后點擊 【RFC ID】。

4. 輸入您的 RFC ID。

5. 點擊【更新】。

6. 關閉頁面或點擊【返回】以返回您的【賬戶信息】頁面。

我需要向亞馬遜提供我的 RFC 信息嗎？

如果您是注冊企業賣家（法人）或個人注冊賣家（自然人）并且擁有有效的 RFC ID，請將此信息提供給亞馬遜。

如何確定我是否需要繳納預扣所得稅？

亞馬遜會查看您的銷售賬戶中的多種指標，例如您的注冊地址、配送設置、賬單信息、銀行信息、信用卡信息，以確定您的位置。

如何向亞馬遜提供 RFC ID？

1. 點擊此處直接轉至 RFC ID 注冊頁面；或，

2. 在賣家平臺中，前往“設置”，然后選擇【賬戶信息】。

3. 找到“稅務信息”部分，然后點擊 【RFC ID】。

4. 輸入您的 RFC ID。

5. 點擊【更新】。

6. 關閉頁面或點擊【返回】以返回您的【賬戶信息】頁面。

亞馬遜如何驗證我的 RFC ID 以確保我是正確的所有者？

亞馬遜將使用 Servicio de Administración Tributaria 記錄驗證您的 RFC ID。

如何確定要從我的每月銷售額預扣多少金額？

根據墨西哥法律，您存檔的 RFC ID 將決定亞馬遜必須根據您的每月銷售額計算所得稅的預扣金額。

• 非注冊賣家： 如果您沒有提供有效的 RFC ID，亞馬遜將針對您每月總銷售額計算 20% 的所得稅，然后將這些金額匯給墨西哥政府。

• 個人注冊賣家（自然人）： 如果您在賣家賬戶中注冊了有效的 RFC ID，亞馬遜將根據您的每月總銷售額按照 0.4%-5.4% 稅率計算所得稅。

• $1 至 $1,500 墨西哥比索_____________________0.4%

• 最高不超過 $5,000 墨西哥比索_____________________0.5%

• 最高不超過 $10,000 墨西哥比索_____________________0.9%

• 最高不超過 $25,000 墨西哥比索_____________________1.1%

• 最高不超過 $100,000 墨西哥比索_____________________2.0%

• $100,000 墨西哥比索以上_________________5.4%

• 實體/企業注冊賣家（法人）： 如果您是企業賣家并且已在您的賣家賬戶中注冊了有效的 RFC ID，亞馬遜將不會針對您每月銷售額預扣任何所得稅

我在非墨西哥在線店鋪上擁有在售商品。亞馬遜是否需要計算墨西哥境外的預扣所得稅？

是的。根據法律規定，需要計算任何墨西哥居民賣家的預扣所得稅，即使是在墨西哥境外開展業務。

我已經在墨西哥賣家賬戶中提供了我的 RFC ID。我是否需要再次提供？

如果您之前提供的 RFC ID 有效，則無需再次提供。

我在我的墨西哥賣家賬戶中添加了 RFC ID。我是否需要在 Amazon.com 和 Amazon.ca 上提供相同的信息？

不需要。如果您提供有效的 RFC ID 或已提供您的 RFC ID，則此信息也將反映在 Amazon.com 和 Amazon.ca 在線店鋪中。

在哪里可以查看亞馬遜從我的銷售賬戶預扣的所得稅金額？

您可以在您的銷售賬戶上找到預扣的所得稅金額的詳細信息。

您可以通過以下方式找到預扣增值稅的詳細信息：

1. 登錄賣家平臺。

2. 在【報告】選項卡下，點擊【付款】。

3. 點擊【交易一覽】。

我已經不是墨西哥居民，并且我已經將我的所有信息更新為我當前的地址。亞馬遜能否將之前收取的所得稅退回到我的賣家賬戶？

亞馬遜需要根據您的銷售賬戶信息代收并代繳墨西哥預扣所得稅。在計算墨西哥所得稅時，有足夠的信息將您的賬戶與墨西哥相關。

我不是墨西哥居民并且/或者我的企業未注冊 RFC ID，且我在墨西哥沒有庫存。我是否需要繳納墨西哥所得稅？

Mexico Income Tax Withholding Frequently Asked Questions

Important: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional advisors if you have questions.

The Mexico Government has introduced new tax reform legislation that requires Amazon to act as the income tax withholding agent on your monthly total sales.

Beginning June 1, 2020, Amazon will begin to calculate income tax based on your total monthly sales and remit to the Mexico Government.

Your Registro Federal de Contribuyentes identification number (RFC ID) will determine the amount of income tax withholding Amazon will calculate on a monthly basis.

• Non-Registered Sellers: Amazon will calculate 20% income tax on your monthly totally sales if you do not have a valid RFC ID on file and remit to the Mexico Government

• Individual Registered Sellers (persona fisica): If you have a valid RFC ID registered on your Seller Account, Amazon will calculate a rate of 0.4%-5.4% income tax based on your monthly gross sales, and remit those amounts to the Mexican Tax Authority.

• Entity/Business Registered Sellers (persona moral): If you are a business and have a valid RFC ID registered on your Seller Account, Amazon will not withhold any income tax on your monthly sales.

If you are about to register or currently have an RFC ID for tax purposes, do not delay and provide your registration information to Amazon:

1. Click here to go directly to the RFC ID registration page; or,

2. In Seller Central, go to Settings, and select Account Info.

3. Locate the Tax Information section and click RFC ID.

4. Enter your RFC ID.

5. Click Update.

6. Close the page or click Back to return to your Account Info page.

Do I need to provide my RFC information to Amazon?

If you are a registered business (persona moral) or are an individual registered Seller (person fisica) and have a valid RFC ID, provide this information to Amazon.

How does Amazon determine if I am subject to income tax withholding?

Amazon looks at multiple indicators, such as your registered address, shipping settings, billing information, banking information, credit card information, on your selling account to determine your location.

How do I provide my RFC ID to Amazon?

1. Click here to go directly to the RFC ID registration page; or.

2. In Seller Central, go to Settings, and select Account Info.

3. Locate the Tax Information section and click RFC ID.

4. Enter your RFC ID.

5. Click Update.

6. Close the page or click Back to return to your Account Info page.

How does Amazon validate my RFC ID to ensure I am the righteous owner?

Amazon will validate your RFC ID with the Servicio de Administración Tributaria records.

How does Amazon determine what amount to withhold on my monthly sales?

Based on Mexico law, your RFC ID on file will determine the amount of income tax withholding Amazon must calculate on your monthly sales.

• Non-Registered Sellers: Amazon will calculate 20% income tax on your monthly totally sales if you do not have a valid RFC ID on file and remit to the Mexico Government.

• Individual Registered Sellers (persona fisica): If you have a valid RFC ID registered on your Seller Account, Amazon will calculate a rate of 0.4%-5.4% income tax based on your monthly gross sales.

• $1 to $1,500 MXN_____________________0.4%

• Up to $5,000 MXN_____________________0.5%

• Up to $10,000MXN_____________________0.9%

• Up to $25,000 MXN_____________________1.1%

• Up to $100,000 MXN ____________________2.0%

• More than $100,000 MXN_________________5.4%

• Entity/Business Registered Sellers (persona moral): If you are a business and have a valid RFC ID registered on your Seller Account, Amazon will not withhold any income tax on your monthly sales

I have active listing on non-Mexico Online stores. Is Amazon required to calculate income tax withholding outside of Mexico?

Yes. By law, Amazon is required to calculate income tax withholdings for any Mexico based-resident seller even if are conducting business outside of Mexico.

I have already provided my RFC ID on my Mexico Selling account. Do I need to provide it again?

If the RFC ID you provided previously is valid, you do not need to provide it again.

I added my RFC ID on my Mexico Selling account. Do I need to provide the same information on Amazon.com & Amazon.ca?

No. If you provide your valid RFC ID or have already provided your RFC ID, this information will reflect on Amazon.com & Amazon.ca Online stores as well.

Where do I find out how much income tax Amazon withheld on my Selling account?

You can find the details of how much income tax Amazon withheld on your selling account.

You can find the details of VAT Withheld by:

1. Log in into Seller Central.

2. Under Reports tab, click Payments.

3. Click Transaction View.

I am no longer a resident of Mexico and I have updated all my information to reflect my current address. Can Amazon refund previously-charged income tax to my seller account?

Amazon is required to charge and remit Mexico income tax withholding based on the information in your selling account. At the time Mexico income tax was calculated, Amazon had enough information to associate your account with the Mexico.

I am not a Mexican Resident and/or my business is not registered for an RFC ID and I don’t hold inventory in MX. Does Mexico income tax apply to me?

Mexico Income tax applies to sellers with a location in Mexico or holding inventory in Mexico.

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