On May 2, 2025, the Tax Administration Service published Press Release No. 20-2025, by means of which it reminds taxpayers, companies and individuals with business activity that are required to file their financial statements for fiscal year 2024 for tax purposes, that they must file them no later than May 15, 2025.

Such obligation is applicable to those companies that, in the immediately preceding fiscal year, accumulated for income tax purposes income equal to or greater than one thousand 855 million 919 thousand 380 pesos, as well as those that at the close of the immediately preceding fiscal year had their shares placed in a stock exchange.

Companies and individuals with business activity have the option to file the tax return if, during the previous fiscal year:

– Their cumulative income exceeded 157 million 785 thousand 270 pesos.
– The value of their assets exceeded 124 million 650 thousand 380 pesos.
– If at least 300 of your workers rendered services in each month of the fiscal year.

In addition, it is reminded that obligated taxpayers who do not file the report, or do so outside the legal term, may be subject to penalties ranging from 17,330 pesos to 173,230 pesos, as well as the possible restriction of the Digital Seal Certificate required to issue tax receipts.

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

https://www.gob.mx/sat/prensa/sat-llama-a-contribuyentes-a-presentar-dictamen-de-estados-financieros-20-2025


                                                                        *​​           *           ​​*           ​​*​           *