In the new platform, the annual declaration incorporates the preloading of information such as:
– Provisional payments presented and paid during the year;
– PTU paid in the year;
– Withholdings actually paid (ISR for salaries and wages, lease and RESICO)
– CFDI of returns, discounts and bonuses.
– Remainder of declarations from previous years, such as tax losses, payments abroad, dividends, employment subsidies, among others.
On what dates is the 2025 Annual Declaration of legal entities submitted?
According to a statement from the SAT, the declaration is made on the following dates:
– Companies that are in settlement periodthey have up to January 19, 2026 to present your tax return for liquidation.
– Legal entities non-profitthey have up to February 16 of 2026 to submit your tax return.
– The other regimes established in Title II of the Income Tax Law and the Simplified Trust Regime, have up to March 31 of 2026.
What do legal entities need to present the 2025 Annual Return?
To send the declaration it is necessary to have e.firma and with an electronic banking servicesince, in case of obtaining a chargeable balance, the payment must be made by electronic transfer, through banks authorized for the collection of federal taxes.
“If it is necessary to modify the income or any other pre-filled data, complementary statements must be submitted. When there is a balance due, the information update will be visible 48 hours after payment. If the balance is zero, it will take 24 hours to be reflected,” detailed the tax authority.
