The SAT has a official platform to make the 2025 Annual Declaration of legal entities s, with pre-filled 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 .
Requirements
– 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.
What happens after submitting the annual business return?
If the declaration results in a chargeable balance, the corresponding payment must be made by transfer through authorized banks such as:
Actinver
Affirm
BanBajío
BBVA
Bancrea
Banjercito
Banorte
Banregio
Go for More Bank
Bansi
HSBC
Inbursa
Monex
Multiva
Santander
Scotiabank
The payment will be reflected in the system within a maximum period of 48 hours.
On the contrary, if the result shows zeros, the record will be recorded in approximately 24 hours.
