Provisional or definitive payments
It is aimed at the natural persons who pay them in the regimes of business, professional and lease activities for the presentation of their provisional or definitive payments of the Income Tax (ISR) and the Value Added Tax (VAT) from the fiscal year 2025.
The platform includes includes the preload of the following information:
- Digital fiscal vouchers online (CFDI) issued and received of income type (PUE PAYMENT METHOD), EGRESS AND PAYMENT WITH MODIFICATION OPTION, RESPECTING AT ALLING THE RIGHT OF THE SELF -DEECTORMINATION OF TAXPIENCES.
- Payroll CFDI.
- Remnants of loss of previous fiscal years.
- Information of provisional payments from previous months of the fiscal year declared.
The provisional or definitive payments of ISR and VAT, said the SAT, are statements that periodically present the natural persons that obtain income for carrying out commercial, industrial, agricultural, silvicultural, livestock and fishing activities, as well as for the provision of a professional service , lease, among others.
Taxpayers may present their provisional or definitive statement in This league .
Diot
From February 3, the platform for those natural and moral persons that are forced to present the DIOT is available, in which they report on the payment, retention, accreditation and transfer of VAT in the operations carried out with their suppliers.
The diot is presented monthly, or semiannual by moral people who obtain income from carrying out agricultural, silvicultural, livestock and fishing activities.
In this case, it facilitates taxpayers to fulfill their tax obligation with the following benefits:
- Batch: It is that taxpayers generate a .txt format file, with the VAT information of their suppliers.
- Manual load: it is functional for those taxpayers who carry out a lower number of operations, or those who have already made a batch load and additionally need to capture new records.
- It is possible to send more than 40 thousand records without going to a SAT office.
- You get the acknowledgment of receipt as proof of your presentation.
To submit the statement, you can access through this place Available for declarations of exercise 2025 onwards and extemporaneous of exercise 2024 and previous.
Finally, the SAT reminded the taxpayers who have updated their fiscal obligations or, where appropriate, to make the corresponding change through the “notice of updating economic activities and obligations”, which is presented through the SAT portal.
