Tax liability in the simplified trust regime (RESICO), a reality by 2023

Abstract

Electronic accounting is a tax obligation based on Mexican law, developed by businessmen who are registered as individuals in the Simplified Regime of Trust (RESICO). The general objective is to know if businessmen registered for income tax purposes as RESICO individuals and who also carry out taxable activities for VAT law purposes comply with electronic accounting obligations in Los Mochis, Sinaloa. This research was conducted with the participation of accounting firms that provide their professional services to individuals who are registered in this regime. As a rule, only those firms that met the following requirements were included: Provide professional services within the Simplified Trust Regime.

This is a quantitative research, since quantitative variables were used, using the survey technique, developing a questionnaire with 6 items, with the Likert scale, using the statistical program for data collection (Statistical Package for Social Sciences), resulting in valuable information, applied to a sample of 100 accounting firms in charge of taxpayers under the figure of RESICO, i.e. taxed for purposes of ISR in that regime. Descriptive and inferential statistics were applied, Cronbach's alpha was obtained to know the reliability of the instrument obtaining a .925 which means a high level of confidence for the application of the questionnaire; the working hypothesis was rejected in which the taxpayers RESICOS individuals who are subjects of VAT comply with the hypothesis with the obligations of electronic accounting and the null hypothesis was approved in which the taxpayers RESICOS individuals do not comply with the obligations of electronic accounting despite the fact that the tax authorities mark it with a fiscal obligation from 2022.