How Can the Nonresident Athlete, Artist, or Public Performer Make Direct Payment of Taxes in Mexico?
As stated previously, if the party making the payment to the athlete, artist, or public performer is not a resident of Mexico or has a permanent establishment within its territory, the taxpayer then has to pay the taxes himself. The LISR requires the latter to calculate the amount due and pay it directly at the local office of the SAT where the event took place. However, if the amount to be paid is significant, the local office might not be equipped to receive the required payment. Section 1 on this article explained the two options set by the LISR for nonresidents of Mexico earning income in sports, public, or artistic events, namely: (1) apply a flat rate without taking any deductions, or (2) apply a higher tax rate to the net income after deductions. Further, naming a legal representative and providing a bond requires the legal representative to pay the tax the month after the event takes place. Generally, most athletes, artists, or public performers will opt to pay their taxes dire
