Who must submit their annual return in March 2026? Tax regimes that declare to the SAT

This year, the entity updated its platform with pre-loaded information, which makes it easier to review and present the report. Among the available data are:

– Provisional payments presented and paid during the year.
– Employee Profit Sharing (PTU) paid.
– Withholdings actually paid (ISR for salaries and wages, similar, lease and RESICO).
– CFDI for returns, discounts and bonuses, as well as CFDI with payroll supplement issued to your workers.
– Remnants of declarations from previous years, such as tax losses, payments abroad, dividends or employment subsidies, among others.

The persons responsible for making the declaration must verify that the information is correct and complete, otherwise they may make the necessary adjustments through supplementary declarations.

You can consult the filling guides here .

Companies that have less time to declare

Although the majority have until the end of March to submit the declaration, non-profit organizations or those who pay taxes in the 603 regime – Moral Persons with Non-Profit Purposes have until February 16, 2026 to file their report.

Requirements to make the declaration

– RFC
– Password
– e.valid signature
– Bank details of the entity.

In this last point, it is required so that any balance owed can be paid by transfer to banks authorized for the collection of federal taxes.