Tax News Bulletin February 2025

TAX OBLIGATIONS AND COMPLIANCE:

PROVISIONAL OR FINAL PAYMENTS

Provisional or definitive payments must be made no later than the 17th day of the month following the month to which the payment corresponds. However, the deadline may be extended for some taxpayers depending on the sixth numerical digit of the Federal Taxpayer Registry (RFC) code, in accordance with Article 5.1 of the “Decree that compiles various tax benefits and establishes administrative simplification measures” published on December 26, 2013:

INFORMATIVE DECLARATION OF TRANSACTIONS WITH THIRD PARTIES

To report on the payment, withholding, crediting and transfer of VAT on transactions carried out with its suppliers no later than the month immediately following the month to which the period corresponds:

The informative must be declared no later than February 28, 2025.

NEW APPLICATION FOR THE DIOT AND OTHER INFORMATION

Informative declarations are reports that individuals and corporations are required to file with the Tax Administration Service (SAT) to report certain transactions carried out during the fiscal year.

These returns do not imply the payment of taxes directly, but they are useful to the tax authorities for auditing and control purposes. In addition, the tax authorities, in the exercise of their powers, may reject certain deductions if the returns are not filed on time, in accordance with Article 27, Section XVIII, of the LISR.

However, taxpayers may avoid this consequence if they file their returns within a maximum period of 60 days from the date of notification of the corresponding requirement. As part of the modernization of the information to be provided, the SAT released in its Portal the new application to file the following informative returns, as shown in the images shown below.

DECLARATION OF RELATIONSHIP OF PARTNERS, SHAREHOLDERS OR ASSOCIATES, RESIDENT ABROAD OF LEGAL ENTITIES RESIDENT IN MEXICO THAT CHOOSE NOT TO REGISTER IN THE RFC (OFFICIAL FORM 96)

The Official Form 96 of the Tax Administration Service (SAT) is a document that legal entities residing in Mexico must file when they have partners, shareholders or associates residing abroad who choose not to register in the Federal Taxpayers Registry (RFC). This procedure allows them to inform the SAT about such partners or shareholders, providing details such as their name, nationality and domicile.

WHO MUST SUBMIT IT?

The Form 96 must be filed by Mexican resident corporations and joint ventures with partners, shareholders or associates residing abroad that decide not to register with the RFC.

DEADLINE FOR SUBMISSION

This notice must be filed within the first three months immediately following the close of each fiscal year. For example, if the fiscal year ends on December 31, Form 96 must be filed no later than March 31 of the following year.

MAINTENANCE MEXICAN DIGITAL WINDOW (VUCEM)

The SAT informs that the Mexican Foreign Trade Digital Window (VUCEM) will be under maintenance from February 8 to 15, 2025, suspending its services. During this period, the procedures under the jurisdiction of the AGACE must be submitted at the Oficialía de Partes, located at Av. Hidalgo No. 77, module 3, first floor, Col. Guerrero, CDMX.

• Monthly notice on import and sale of used vehicles.
• Notice of temporary import of goods by residents abroad.
• Notice of transfer of IMMEX goods to registered third parties.
• Monthly notice of transfers for submaquila.
• Notice for destruction of waste in IMMEX Program.
• Notice for importing disassembled goods at different times.

OTHER FORMALITIES TO BE SUBMITTED TO AGACE:

• Form for a compensation or decrease of expenses report.
• Notice of donation of merchandise to the federal tax authorities.
• Notice of destruction of merchandise in fiscal deposit.
• Notice for destruction of merchandise from sporting events.
• Notice of safe return of foreign vehicles.
• Notice of option for provisional value in transportation insurance.

The SAT recommends taking precautions to avoid interruptions, since there will be no suspension of deadlines. For more information, please consult the SAT website.

OCCUPATIONAL HAZARD PREMIUM 2025

The “Occupational Risk Premium” is an obligation that employers must file annually with the Mexican Social Security Institute (IMSS). This premium is determined based on the occupational accident rate recorded in the period from January 1 to December 31 of the previous year. For the year 2025, the filing must be made during the month of February, with a deadline of February 28, 2025.

It is essential that employers comply with this obligation in due time and form to avoid penalties and ensure proper management of occupational risks in their workplaces.

CHANGES IN ISH FOR MEXICAN STATES

The Lodging Tax (ISH) is a state tax in Mexico that varies by state, with rates generally ranging between 2% and 5%. For the year 2025, the following changes have been reported in some entities:

It is important to check the local laws of each state to know the current rates and possible changes in the ISH during 2025.

NOTICES EXPIRING JANUARY 31, 2025

On January 31, 2025, the following Mexican tax obligations expired:

1. Notice of update of economic activities for the Simplified Reliance Regime (RESICO): Individuals who wished to be taxed under RESICO as of January 1, 2025 were required to file this notice before the deadline. This regime is aimed at taxpayers with annual income of less than 3.5 million pesos.
2. Notice of update for the Tax Incorporation Regime (RIF): Taxpayers who opted to continue in the RIF were required to file the notice of update of economic activities and obligations before the SAT no later than January 31,
3. 2025.

It is essential that taxpayers comply with these obligations in a timely manner to avoid possible penalties and remain current with their tax responsibilities.

DEADLINE FOR MODIFICATIONS OR CANCELLATIONS OF PAYROLL CFDIS FOR 2024

According to the Miscellaneous Tax Resolution 2025, taxpayers that have issued Digital Tax Receipts by Internet (CFDI) for payroll during fiscal year 2024 with errors or omissions in their filling or version, may correct them only once. To do so, they must issue a new payroll CFDI no later than February 28, 2025 and cancel the vouchers they replace. The new CFDI will be considered issued in fiscal year 2024, as long as it reflects as payment date the day corresponding to 2024 in which the payment associated to the voucher was made.

It is essential that taxpayers comply with this provision to ensure the correct deductibility of payments for wages and salaries in the corresponding fiscal year and avoid possible penalties by the tax authority.

SAT ELIMINATES LEASING CONTRACTS AS PROOF OF DOMICILE

With the RMF for 2025, this option disappears completely. Now, taxpayers who used to present lease agreements as proof of domicile will have to resort to other valid options established in Annex 1-A.

The RMF for 2025 introduces modifications that directly impact the way in which taxpayers can prove their tax domicile. And the elimination of lease and sublease contracts forces to consider new strategies to comply with SAT requirements.

ACCEPTED PROOFS OF ADDRESS ARE:

1. Account statement in the taxpayer's name
2. Last receipt of the property tax in the taxpayer's name.
3. Last receipt of electricity, gas, pay TV, internet or water service in the taxpayer's name.
4. Last liquidation in the name of the taxpayer before the IMSS.
5. Service contract in the taxpayer's name.
6. Trust contract formalized before a notary public.
7. Contract of opening of bank account subscribed by the taxpayer not older than 3 months.
8. Electricity, telephone or internet contract not older than 2 months.
9. Letter of residence in the name of the taxpayer.
10. Proof of alignment and official number issued by the State or Municipal Government or its similar in Mexico City in the name of the taxpayer, such proof must contain the tax domicile, no older than 4 months.
11. Official receipt or payment order issued by the State or Municipal Government or its similar in Mexico City in the name of the taxpayer.
12. INE with address in case of individuals
13. In the case of registration in the RFC of foreign legal entities, they may present the Authorization of Representation Office or the Taking of Note of Domicile, issued by the Ministry of Economy, as long as these contain the information of the domicile where the economic activities will be carried out. This document must be issued in the name of the legal entity.
14. Cédula de empadronamiento de mercados públicos issued in the name of the taxpayer, accompanied by the most recent fee payment form, which must be paid.

WHAT SHOULD A FREE PAC SERVICE INCLUDE?

Annex 29 of the Miscellaneous Tax Resolution for 2025 establishes the complementary provisions for the Authorized Certification Providers of Digital Tax Receipts by Internet (PAC). Among them, the functional characteristics and general services that the free application provided by the PACs must offer are detailed. Although the complete document offers a detailed list of these requirements, below are some of the most relevant elements that the free service must include:

Issuance of CFDI: The application must allow the generation and issuance of Digital Tax Receipts via Internet in its different versions and types, including invoices, payroll receipts, credit notes, among others.

RFC Validation: It must have the functionality to validate in real time the Federal Taxpayers Registry of the receiver, ensuring the correct issuance of the CFDI.

Integration of complements: The application must be able to incorporate the different complements and conceptual complements that the SAT has defined, according to the nature of the transaction recorded in the CFDI.

Generation of printed representations: It must offer the option to generate the printed representation of the CFDI in PDF format, complying with the guidelines established by the SAT.

Storage and consultation: The application must provide a mechanism for the secure storage of the CFDIs issued, as well as an interface that allows their consultation and subsequent download by the taxpayer.

Security and confidentiality: It is essential that the application guarantees the integrity, authenticity and confidentiality of the information handled, implementing adequate security measures to protect the taxpayer's data.

It is important to note that the response time of the basic (free) service should be the same as that of the advanced (paid) service, differing only in the additional functionalities that may be offered in the paid service.

MONEY LAUNDERING PREVENTION NOTICE 2025

For the year 2025, the obligations regarding Money Laundering Prevention (PLD) for those who carry out Vulnerable Activities are governed by the following official calendar:

Filing of Notices of Acts or Operations:

General deadline: The 17th day of the month following the month in which the act or transaction that is the subject of the notice took place.

Administrative facility: The facility that allows the filing of notices after the 17th day is maintained, following a schedule based on the sixth digit of the Federal Taxpayers' Registry (RFC) code:

Sixth digit of the RFC and day of presentation:

1 and 2: First business day following 17. 3 and 4: Second business day following 17. 5 and 6: Third business day following 17. 7 and 8: Fourth business day following 17. 9 and 0: Fifth business day following 17.

It is important to note that, for this facility to be valid, notices must be filed only on the corresponding business day according to the aforementioned calendar.

Non-business days:

During official vacation periods, proceedings, notifications, summons and other administrative procedures are suspended. For 2025, the vacation periods are:

It is advisable to plan the presentation of notices considering these periods in order to avoid setbacks.

ANNUAL RETURN 2024 FOR CORPORATIONS

The Tax Administration Service (SAT) informed corporations that from January 1 to March 31, 2025, they can file their 2024 Annual Return; to support taxpayers, a simulator for the General Regime and the Simplified Trust Regime is available to preview the information filed during the fiscal year.

This simulator can be consulted at the following link: https://anualpm.clouda.sat.gob.mx/MoralesV2

Likewise, it is reminded that companies in liquidation have until January 17, 2025 to file their tax return for the year due to liquidation and non-profit entities have until February 15, 2025 to file their tax return for the year.

The annual returns have the following information preloaded:

Therefore, it is important that in case you want to make any modification to the income or any other pre-filled field, you must file complementary returns. If you have a balance due, you can pay it at any bank authorized to collect federal taxes and the information will be updated 48 hours after the payment has been made. If you have a zero balance, it will take 24 hours to be reflected in the tax return.

To send the return, it is necessary to have an electronic signature (e.firma) and an electronic banking service, since, if you have a balance due, it must be paid by electronic transfer through the bank of your choice.

This Newsletter is prepared by AS Consulting Group: C.P. Samantha Hernández y L.C. Mariana García

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We are AS Consulting Group, a member of SMS Latinoamérica, a firm specializing in accounting, tax advisory, financial services, legal, labor, foreign investment, and consulting services for small and medium-sized enterprises (SMEs), both domestic and foreign, in Mexico since 1991. Our expertise ensures the peace of mind and growth of your business. Being part of SMS Latinoamérica allows us to have a presence in over 21 countries and to be a member of the Forum of Firms, a committee of the International Federation of Accountants (IFAC).

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This publication contains general information for informational purposes only. Neither AS Consulting Group, Arreguin Sánchez y Asociados, SMS Latinoamérica, nor any of their member firms or respective affiliates provide advisory services or professional guidance through this publication. Before making any decisions or taking actions that may impact your finances or business, you should consult with a qualified professional advisor. No entity shall be liable for any loss suffered by any person or entity relying on the information contained in this publication.