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Statement No 5 – February 2025

Statement No 5 – February 2025

Additional days for filing returns

Due to intermittency presented by the Tax Administration Service (SAT) portal, we remind you of the facility provided by the Decree that establishes several tax benefits published on December 26, 2013, consisting in adding from 1 to 5 business days for the filing of provisional or final federal tax returns, either for own taxes or withholdings, being able to file them no later than the day indicated below, considering the sixth numerical digit of the Federal Taxpayers Registry (RFC) code:

We provide the link where the Decree can be consulted:

https://www.dof.gob.mx/nota_detalle.php?codigo=5328028&fecha=26/12/2013#gsc.tab=0

 

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Statement No 4 – February 2025

Statement No 4 – February 2025

New SAT 2025 Portal

On February 15, 2025, the Tax Administration Service (SAT) issued a press release through which it announced the new portal to facilitate taxpayers’ procedures and optimize various services.

Since this is a new version of the SAT platform and it is in its first stage, the portal has presented intermittency for its correct access to certain services, as is the case of the Tax Mailbox and the filing of provisional payments.

We recommend exploring the new SAT portal in advance to avoid delays or setbacks at the time of filing procedures.

We provide you with the link where you can consult said communication:


https://www.gob.mx/sat/prensa/sat-lanza-nuevo-portal-para-facilitar-tramites-a-contribuyentes-09-2025?idiom=es

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Statement No 4 – February 2025 Read More »

Tax News No 9 – February 2025

Tax News No 9 – February 2025

Definitive Global Listings Article 69-B CFF

On February 14, the Official Gazette of the Federation published Official Notices Nos. 500-05-2024-26230 and 500-05-2024-26231. 500-05-2024-26230 and 500-05-2024-26231, by means of which the definitive global lists of taxpayers that were located in the assumption foreseen in the fourth paragraph of article 69-B of the Federal Tax Code were published in the Official Gazette of the Federation, that is, Those taxpayers that did not refute the facts that the tax authorities in the exercise of their attributions and faculties imputed to them and, therefore, it is considered that they issued tax receipts without having the assets, personnel, infrastructure or material capacity to render the services or produce, commercialize or deliver the goods covered by such receipts.

We provide you with the links where these publications can be consulted:

https://dof.gob.mx/nota_detalle.php?codigo=5749254&fecha=14/02/2025#gsc.tab=0

https://dof.gob.mx/nota_detalle.php?codigo=5749255&fecha=14/02/2025#gsc.tab=0

 

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Tax News No 9 – February 2025 Read More »

Tax News No 8 – February 2025

Tax News No 8 – February 2025

Global Presumptive Listing Article 69-B CFF

On February 14, Official Gazette No. 500-05-2025-5663 was published in the Official Gazette of the Federation. 500-05-2025-5663 was published in the Official Gazette of the Federation on February 14, 2005, which communicates the global list of presumed taxpayers that were located in the assumption foreseen in the first paragraph of article 69-B of the Federal Tax Code, that is, those taxpayers that were detected by the tax authorities through the exercise of their attributions and faculties, issuing tax receipts without having the assets, personnel, infrastructure or material capacity, directly or indirectly, to render the services or produce, commercialize or deliver the goods covered by such receipts, for which reason it is presumed that the transactions covered by such receipts are non-existent.

We provide you with the link where this publication can be consulted:

https://dof.gob.mx/nota_detalle.php?codigo=5749256&fecha=14/02/2025#gsc.tab=0

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Tax News No 8 – February 2025 Read More »

General Flash No 3 – February 2025

General Flash No 3 – February 2025

On February 10, 2025, the National Institute of Statistics and Geography (INEGI) published the National Consumer Price Index (NCPI) for the month of January 2025 in the Official Gazette of the Federation, which corresponds to 138.343.

Said index shows a variation of 0.29 percent with respect to the index corresponding to December 2024, which was 137.949, generating an accumulated inflation for the 2025 fiscal year of 0.29 percent.

We provide you with the link where this publication may be consulted:

https://www.dof.gob.mx/nota_detalle.php?codigo=5748744&fecha=10/02/2025#gsc.tab=0

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Statement No 3 – February 2025

Statement No 3 – February 2025

New platforms for filing DIOT and provisional or definitive payments

The Tax Administration Service (SAT) issued a press release, through which it makes available to taxpayers two new platforms for filing the following returns:

  • Provisional or definitive payments.

Individuals who pay taxes under the Business and Professional Activities and Leasing regimes will be able to file their provisional or definitive income tax and value added tax returns through this application.

The platform includes certain preloaded information related to the Digital Tax Receipts by Internet (CFDIs) issued and received; payroll CFDIs, remainders of losses from previous fiscal years, as well as information related to the provisional payments of previous months of the fiscal year being declared.

  • Informative Declaration of Transactions with Third Parties

Through this platform, individuals and companies will be able to file the Informative Declaration of Operations with Third Parties (DIOT), through which they report on the payment, withholding, crediting and transfer of value added tax in the operations carried out with their suppliers.
This platform will allow taxpayers to upload the information through the “batch upload” or “manual upload” format, being able to send more than 40 thousand records and obtain an acknowledgement of receipt as proof of submission.

We provide you with the link where you can consult this press release:


https://www.gob.mx/sat/prensa/sat-lanza-nuevas-plataformas-para-presentacion-de-diot-y-pagos-provisionales-o-definitivos-06-2025?idiom=es

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Statement No 3 – February 2025 Read More »

Tax News No 7 – January 2025

Tax News No 7 – January 2025

Financial Statement Report for Tax Purposes (SIPRED 2024) Type II

On January 27, 2025, Annex 16-A “Report of financial statements for tax purposes (SIPRED 2024) Type II” of the Miscellaneous Tax Resolution for 2025 was published in the Official Gazette of the Federation, which contains the instructions for integration and characteristics, The information is applicable for members of the financial system, permanent establishments of residents abroad, and integrated and integrated companies, among others.

We provide you with the link through which you may consult the referred publication:


https://www.dof.gob.mx/nota_detalle.php?codigo=5747819&fecha=27/01/2025#gsc.tab=0

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Tax News No 7 – January 2025 Read More »

Tax News No 6 – January 2025

Tax News No 6 – January 2025

Definitive Global Listing Article 69-B CFF 2018

On January 24, 2025, Official Gazette No. 500-05-2024-25871 was published in the Official Gazette of the Federation. 500-05-2024-25871, by which the definitive global list of taxpayers that were located in the assumption foreseen in the third paragraph of article 69-B of the Federal Tax Code in force until July 24, 2018 (CFF) was communicated, that is, those taxpayers that did not appear before the corresponding tax authority, despite being duly notified, omitting the presentation of documentation tending to disprove the facts that were made known to them, reason for which they were definitively placed in the situation referred to in the first paragraph of article 69-B of the CFF, that is, the issuance of tax receipts without having the assets, personnel, infrastructure or material capacity to provide the services or produce, commercialize or deliver the goods covered by such receipts.

We provide you with the links where these publications can be consulted:


https://www.dof.gob.mx/nota_detalle.php?codigo=5747741&fecha=24/01/2025#gsc.tab=0

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Tax News No 6 – January 2025 Read More »

Tax News No 5 – January 2025

Tax News No 5 – January 2025

Definitive Aggregate Listings Article 69-B CFF

On January 24, 2025, the Official Gazette of the Federation published Official Notices Nos. 500-05-2024-25870 and 500-05-2024-25914. 500-05-2024-25870 and 500-05-2024-25914, by means of which the definitive global lists of taxpayers that were located in the assumption foreseen in the fourth paragraph of article 69-B of the Federal Tax Code were published in the Official Gazette of the Federation, that is, Those taxpayers that did not disprove the facts that the tax authorities in the exercise of their attributions and faculties imputed to them and, therefore, it is considered that they issued tax receipts without having the assets, personnel, infrastructure or material capacity to render the services or produce, commercialize or deliver the goods covered by such receipts.

We provide you with the link through which you may consult the referred publication:

https://www.dof.gob.mx/nota_detalle.php?codigo=5747740&fecha=24/01/2025#gsc.tab=0

https://www.dof.gob.mx/nota_detalle.php?codigo=5747742&fecha=24/01/2025#gsc.tab=0

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Tax News No 5 – January 2025 Read More »

Tax News No 4 – January 2025

Tax News No 4 – January 2025

Global Presumptive Listings Article 69-B CFF

On January 24, 2025, the Official Gazette of the Federation published Official Notices Nos. 500-05-2024-25842 and 500-05-2024-26177. 500-05-2024-25842 and 500-05-2024-26177 were published in the Official Gazette of the Federation, communicating the global lists of presumed taxpayers that were located in the assumption foreseen in the first paragraph of article 69-B of the Federal Tax Code, that is, those taxpayers that were detected by the tax authorities through the exercise of their attributions and faculties, issuing tax receipts without having the assets, personnel, infrastructure or material capacity, directly or indirectly, to render the services or produce, commercialize or deliver the goods covered by such receipts, for which reason it is presumed that the transactions covered by such receipts are non-existent.

We provide you with the links where these publications can be consulted:

https://www.dof.gob.mx/nota_detalle.php?codigo=5747739&fecha=24/01/2025#gsc.tab=0

https://www.dof.gob.mx/nota_detalle.php?codigo=5747743&fecha=24/01/2025#gsc.tab=0


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Tax News No 4 – January 2025 Read More »

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