The Tax Administration Service (SAT) reported that from January 1 to March 31 of next year, legal entities must submit their 2025 Annual Declaration, so as of December 1, a simulator for the General Regime and the Simplified Trust Regime (RESICO) will be available to taxpayers.
This simulator will allow taxpayers to view the information they have submitted throughout the 2025 fiscal year and anticipate possible corrections.
According to a statement from the organization, the deadlines for submitting the declaration vary depending on the type of taxpayer, with companies in the liquidation period being those that will have until January 19, 2026 to submit it. Subsequently, non-profit legal entities must complete the process no later than February 16.
For the regimes established in Title II of the Income Tax Law and for those who pay taxes in RESICO, the deadline will be March 31.
Follow information about business and current events in Forbes Mexico
How will the SAT Annual Return simulator work?
The SAT reported through the same statement that this new platform will incorporate an automatic preloading of information, which will include provisional payments presented and paid during the year; Employee Profit Sharing (PTU) delivered, ISR withholdings effectively paid for salaries, wages, similar benefits, rent and RESICO; Digital Tax Receipt over the Internet (CFDI) related to refunds, discounts and bonuses.
Data from previous years will also be integrated, such as tax losses, payments abroad, dividends and employment subsidies.
In order to send the declaration, it will be essential to have an e.firma and an electronic banking service, since the balances due must be paid by electronic transfer through authorized banks.
If adjustments to income or other prepaid data are required, the taxpayer must submit complementary statements, so the information update will be reflected 48 hours after payment when there is a balance due, and 24 hours later when the balance is zero.
The agency assured that it continues to incorporate digital tools to facilitate tax compliance and strengthen collection.
Follow us on Google News to always stay informed
