Since 2024, the tax authority has made updates and improvements for the presentation of this tax obligation, so the annual returns have the following information pre-filled:
- 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.
- CFDIs issued for discounts, returns and bonuses.
“It is important that if you want to make any modification to the income or any other pre-filled field, complementary statements must be submitted. If you have a chargeable balance, you can pay it at any bank authorized to collect federal taxes and the information will be updated 48 hours after making the payment. If you have a zero balance, it will take 24 hours to be reflected,” detailed the SAT.
He highlighted that to send the declaration, it is necessary to have the electronic signature (e.firma) and an electronic banking service, since, if a balance is obtained, it must be paid by electronic transfer through the bank. of your preference.
