Statement No 3 – February 2025

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: