Tax News Bulletin March 2025
Mar 21, 2025
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 return must be declared no later than March 31, 2025.
NEW SAT PORTAL
The Tax Administration Service (SAT) has renewed its portal, and in its first stage, it is committed to improving the taxpayers' experience through a more intuitive and accessible navigation, with the objective of reducing the steps required to carry out the corresponding procedures.
NEW APPLICATION FOR THE DIOT
The Tax Administration Service (SAT) made available to taxpayers a new platform for filing the Informative Declaration of Transactions with Third Parties, known as DIOT. The most relevant change consists of the increase in the number of information fields, from 25 to 54. This modification will force taxpayers to carry out a more exhaustive analysis regarding the information they must report in relation to acts or activities subject to Value Added Tax (VAT). It is important to highlight that, in the new application, it will be necessary to break down in detail the operations according to their classification into taxable, exempt and non-taxable acts.
Likewise, it is reiterated that the Informative Declaration of Operations with Third Parties (DIOT) must be filed by means of the taxpayer's Electronic Signature (FIEL). Therefore, it is essential to have the corresponding updated files. In case you have any doubts about its validity, we kindly request you to contact us. However, what was initially considered an improvement has turned into a problem: technical errors, lack of clarity in the new formats and an incorrect deadline in the platform could have a negative impact on thousands of taxpayers. On February 28, the Mexican Institute of Public Accountants (IMCP) requested the Tax Administration Service (SAT) to include a transitory article in the Second Resolution of Amendments to the Tax Miscellaneous Resolution for 2025, with the purpose of establishing that those taxpayers who have not been able to file the Informative Declaration of Operations with Third Parties in the month of February, may do so no later than March 15, 2025.
In addition to the DIOT, the new SAT platform contemplates the filing of other informative declarations, among them:
- DIEMSE: Informative Declaration of Manufacturing, Maquiladora and Export Services Companies.
- Form 81: Informative declaration of operations carried out on behalf of the members of the oil consortium.
- Form 63: Informative Declaration of Foreign Entities Subject to Preferential Tax Regimes
- Form 76: Informative Declaration of Relevant Transactions
- ANNUAL RETURN FOR LEGAL ENTITIES 2025
The Annual Tax Return is a mandatory procedure for individuals and companies in Mexico, through which the SAT is informed about income, deductions and withholdings made during the fiscal year. This process not only allows you to comply with your tax obligations, but also to identify if you have taxes to pay or balances in favor. Companies must file their annual return, which corresponds to the 2024 fiscal year, before March 31.
Filing dates
- Corporations: From January 1 to March 31, 2025. 2.Companies in liquidation: Until January 17, 2025. 3.Non-profit associations: Until February 15, 2025. It is worth remembering that previously uploaded information is available, such as:
In order to file successfully, it is essential to have an active electronic signature (e.firma).
For taxpayers, the legal deadline to file the Annual Tax Return is from April 1 to April 30, 2025.
Approval of the reform to the Infonavit Law
On February 13, 2025, the Senate approved the reform to the Law of the National Workers' Housing Fund Institute (Infonavit), which establishes several amendments, the most important of which are as follows:
- Credits The possibility of granting credits to workers with incomes below two minimum wages is established.
- New employer obligation in the case of discounts for credit amortizations.
With respect to the discount of loan repayments to workers, it is established that, in the event of incapacity under the terms of social security legislation or absenteeism, the suspension of the obligation to pay the loan to the worker is eliminated and it is established that the employer is directly obligated to pay the discounts for loan repayments during such periods.
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).
SMS Latinoamérica is a network of professional firms, each of which operates as a separate and independent legal entity under its own name while identifying as a member of SMS Latinoamérica. Each member firm operates within a specific geographical area and provides professional services subject to the laws and professional regulations of the country or countries in which it operates. SMS Latinoamérica does not provide services to clients and is not responsible for the actions or omissions of any of its member firms. The member firms are legally separate and independent entities with no binding connection or control over one another.
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.
