He Tax Administration Service (SAT) informed the legal entities that, of the January 1 to March 31, 2025you can present your Annual Declaration 2024.
To support taxpayers, a tax simulator was put online. General Regime and Simplified Trust Regime to preview the information presented in the fiscal year. This simulator can be consulted in the following link: https://anualpm.clouda.sat.gob.mx/MoralesV2.
The tax authority recalled that companies that are in the liquidation period have until the January 17, 2025 to submit their tax return for liquidation and non-profit legal entities have until February 15, 2025 to submit your tax return.
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Since 2024, the tax authority has made updates and improvements for the presentation of this tax obligation, so the annual returns have the following pre-filled information:
- Provisional payments submitted and paid during the year.
- PTU paid in the year.
- Withholdings actually paid, such as ISR salaries and wages, ISR assimilated to salaries, ISR lease and ISR RESICO.
- Remainder of declarations from previous years, such as tax losses, payments abroad, dividends and employment subsidies.
- Los CFDI issued for discounts, returns and bonuses.
To send the declaration, it is necessary to have an electronic signature (e.firma) and an electronic banking service, since, if a balance is obtained, it must be paid by electronic transfer through your bank. preference.
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He SAT reiterates its commitment to making it easier for taxpayers to comply with their tax obligations such as the 2024 Annual Declaration.
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