Mexico (Pymnt): Document Level Withholding Taxes

Read about the elements as well as Category, Scheme, and Type codes for Document Level Withholding Taxes for Mexico (Pymnt).

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This group contains the Total Withholding Tax Amount of the received payments and their withholding tax breakdowns.
Provide one breakdown for each distinct combination of withholding tax category code, withholding tax rate, and withholding tax scheme identifier.

The Withholding Total Tax Amount cac:WithholdingTaxTotal/cbc:TaxAmount is required by UBL 2.4.

Note: Either an Invoice Tax Totals or an Invoice Withholding Tax Totals group must be provided.

Name (Path)	Cardinality	Description
Document Level Withholding Taxes (`/Statement/WithholdingTaxTotal`)	1..1	A group of elements providing information about withholding taxes applicable to the invoice as a whole.

Elements

This group contains the following elements:

Name (Path)	Cardinality	Description
Invoice Total Withholding Tax Amount (`TaxAmount`)	1..1	The total tax amount for the invoice.
Withholding Tax Breakdown (`TaxSubtotal`)	1..n	A group of elements providing information about tax breakdown by different categories, rates and exemption reasons.
Withholding Tax Category Taxable Amount (`TaxSubtotal/TaxableAmount`)	1..1	Sum of all taxable amounts subject to a specific tax category code and withholding tax category rate (if the withholding tax category rate is applicable).
Withholding Tax Category Tax Amount (`TaxSubtotal/TaxAmount`)	1..1	The total tax amount for a given withholding tax category.
Withholding Tax Category (`TaxSubtotal/TaxCategory`)	1..1	A group of elements providing information about the withholding tax category.
Withholding Tax Category Code (`TaxSubtotal/TaxCategory/ID`)	1..1	A coded identification of the withholding tax category that applies.
Withholding Tax Category Rate (`TaxSubtotal/TaxCategory/Percent`)	0..1	The tax rate, which is represented as a percentage that applies for the relevant withholding tax category.
Withholding Tax Scheme (`TaxSubtotal/TaxCategory/TaxScheme`)	1..1	A group of elements providing information about the withholding tax scheme.
Withholding Tax Scheme Code (`TaxSubtotal/TaxCategory/TaxScheme/ID`)	1..1	The scheme of the withholding tax category.
Withholding Tax Type Code (`TaxSubtotal/TaxCategory/TaxScheme/TaxTypeCode`)	1..1	The type code related to the withholding tax scheme.

Restrictions

The following Tax Category Codes are allowed:

Code	Description
`VRBL:MX:01`	Non-taxable
`VRBL:MX:02`	Taxable
`VRBL:MX:03`	Taxable (No breakdown)
`VRBL:MX:04`	Taxable (No accrual)
`VRBL:MX:05`	Taxable (PODEBI)
`VRBL:MX:06`	Taxable (No VAT transfer)
`VRBL:MX:07`	No VAT transfer / IEPS breakdown
`VRBL:MX:08`	No VAT transfer / No IEPS breakdown

The following Tax Scheme Codes are allowed:

Code	UNCL5153	Description
`VRBL:MX:001`		Income Tax (ISR)
`VRBL:MX:002`	VAT	Value Added Tax (IVA)
`VRBL:MX:003`		Special Tax on Production and Services (IEPS)

The following Tax Type Codes are allowed:

Code	Description
`VRBL:MX:Rate`	Tax Rate
`VRBL:MX:FixedFee`	Fixed Fee
`VRBL:MX:Exempt`	Tax Exempt

Example

<ubl:Statement>
    <!-- Code omitted for clarity -->
    <cac:WithholdingTaxTotal>
        <cbc:TaxAmount currencyID="MXN">192.00</cbc:TaxAmount>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="MXN">1200.00</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="MXN">192.00</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>VRBL:MX:02</cbc:ID>
                <cbc:Percent>16.00</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VRBL:MX:002</cbc:ID>
                    <cbc:TaxTypeCode>VRBL:MX:Rate</cbc:TaxTypeCode>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    </cac:WithholdingTaxTotal>
    <!-- Code omitted for clarity -->
</ubl:Statement>

Updated 9 days ago