On March 4, 2025 the Tax Administration Service (SAT) published Communiqué 010-2025, by means of which it informs taxpayers that it has implemented improvements to the 2024 Annual Corporate Income Tax Return forms, in order to make it easier for taxpayers to comply with their tax obligations.

The main modifications made to the forms are:

– In the General Regime, section “Expenses”, a field called “Refunds, discounts and bonuses” was included, where the preloading of the Digital Tax Receipts by Internet (CFDIs) of type income and expenses with payment method in a single exhibition (PUE) and payment in installments or deferred (PPD) is located.

– In the section referring to the Employee Profit Sharing paid, “PTU paid”, the field “Non-deductible PTU” was added.

– The current form retains the functionality of the “Remaining tax losses from previous years” section, with which information is added for the years from 2014 to 2023.

– Those taxpayers registered in the Simplified Trust Regime that are in the process of liquidation, can find in the form the field “Deductible payroll from previous periods”. This field includes the cumulative payroll corresponding to the settlement period.

In addition, within the “Expenses” section, the “Refunds, discounts and bonuses” section has been added, which contains the preloading of provisional payments.

As a reminder, from January 1, 2025 and until March 31 of the same year, companies are required to file the Annual Return corresponding to the 2024 tax year. In order to send the return through the SAT Portal, it is necessary to have an active electronic signature (e.firma).

We provide you with the link to the press release:

https://www.gob.mx/sat/prensa/sat-invita-a-las-empresas-a-presentar-a-tiempo-su-declaracion-anual-010-2025

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