Medios

您的企业是否已做好准备，遵守年度股东大会的规定，以避免潜在的法律或运营风险？

年度股东大会的合规性是商业公司的基本要求，这是根据墨西哥商事公司法所规定的。此要求旨在确保公司的透明度和良好的治理结构。

1. 法律要求

在墨西哥，股份公司（称为 Sociedades Anónimas 或 S.A.）及其他企业实体必须每年至少召开一次普通股东大会。 根据墨西哥商事公司法，第181条的规定，此会议必须在财年结束后的四个月内举行

2. 年度股东大会的目的

必须处理以下事项：

1. 批准财务报表： 股东审核并批准上一财年的财务结果。

2. 董事会或唯一管理人的报告： 包括财务状况和相关的运营事项。

3. 利润分配： 决定是否进行再投资、分红或提取储备金。

4. 董事和法定审计员的任命或确认（如适用）

5. 其他事项： 公司章程或内部规定中列出的任何其他事项。

3. 会议准备

● 会议通知 ○ 必须提前发出通知（根据章程的规定，通常在会议前15至30天发出). ○ 应包括会议地点、日期、时间和议程. ● 文件准备 ○ 财务报表 ○ 管理人或董事会报告 ○ 具有投票权的股东名单

4. 会议的进行

● 法定人数： ○ 会议必须达到章程中规定的法定人数方可有效。 ● 决策： ○ 决策通常以多数票通过，除非章程对某些事项规定了特殊的多数票要求。 ● 会议记录： ○ 会议的决议摘要必须记录在案。 ○ 这些记录应登记在公司的会议记录簿中，并在某些情况下进行公证。

5. 未遵守规定的后果

未能履行此义务可能导致： ● 无法分配股息 ● 股东之间的内部纠纷 在 ASCG，我们专注于协助企业履行法律义务，其中包括确保符合墨西哥商事公司法关于年度股东大会的相关规定。我们的专业团队将全程为您提供指导，确保会议高效有序地进行，并严格符合法律要求。欢迎立即联系我们，了解我们如何帮助您的企业保持合规，避免潜在的法律和运营风险。

PAGOS PROVISIONALES O DEFINITIVOS

Los pagos provisionales o definitivos deben efectuarse a más tardar el día 17 del mes siguiente al que corresponde el pago. Sin embargo, el plazo puede extenderse para algunos contribuyentes dependiendo del sexto dígito numérico de la clave del Registro Federal de Contribuyentes (RFC), de acuerdo con el Artículo 5.1 del "Decreto que compila diversos beneficios fiscales y establece medidas de simplificación administrativa" publicado el 26 de diciembre de 2013:

DECLARACIÓN INFORMATIVA DE OPERACIONES CON TERCEROS

Informar sobre el pago, retención, acreditamiento y traslado del IVA en las operaciones realizadas con sus proveedores a más tardar el mes inmediato posterior al que corresponda el período: La informativa se debe declarar a más tardar el 31 de marzo de 2025

NUEVO PORTAL DEL SAT

El Servicio de Administración Tributaria (SAT) ha renovado su portal, y en su primera etapa, se compromete a mejorar la experiencia de los contribuyentes mediante una navegación más intuitiva y accesible, con el objetivo de reducir los pasos necesarios para realizar los trámites correspondientes.

NUEVO APLICATIVO PARA LA DIOT

El Servicio de Administración Tributaria (SAT) puso a disposición de los contribuyentes una nueva plataforma para la presentación de la Declaración Informativa de Operaciones con Terceros, conocida como DIOT.

El cambio más relevante consiste en el incremento en el número de campos de información, pasando de 25 a 54. Esta modificación obligará a los contribuyentes a realizar un análisis más exhaustivo respecto a la información que deben reportar en relación con los actos o actividades sujetos al Impuesto al Valor Agregado (IVA). Es importante destacar que, en el nuevo aplicativo, será necesario desglosar detalladamente las operaciones según su clasificación en actos gravados, exentos y no objeto del impuesto

Asimismo, se reitera que la Declaración Informativa de Operaciones con Terceros (DIOT) debe ser presentada mediante la Firma Electrónica (FIEL) del contribuyente. Por ello, es fundamental contar con los archivos correspondientes actualizados. En caso de tener dudas sobre su vigencia, le solicitamos amablemente que se comunique con nosotros.

No obstante, lo que inicialmente se consideró una mejora ha derivado en un problema: errores técnicos, falta de claridad en los nuevos formatos y un plazo incorrecto en la plataforma podrían tener un impacto negativo en miles de contribuyentes.

El 28 de febrero, el Instituto Mexicano de Contadores Públicos (IMCP) solicitó al Servicio de Administración Tributaria (SAT) la inclusión de un artículo transitorio en la Segunda Resolución de Modificaciones a la Resolución Miscelánea Fiscal para 2025, con el propósito de establecer que aquellos contribuyentes que no hayan podido presentar la Declaración Informativa de Operaciones con Terceros en el mes de febrero, podrán hacerlo a más tardar el 15 de marzo de 2025.

Además de la DIOT, la nueva plataforma del SAT contempla la presentación de otras declaraciones informativas, entre ellas:

- DIEMSE: Declaración Informativa de Empresas Manufactureras, Maquiladoras y de Servicios de Exportación - Forma 81: Declaración informativa de operaciones realizadas por cuenta de los integrantes del consorcio petrolero - Forma 63: Declaración Informativa de las Entidades Extranjeras sujetas a Regímenes Fiscales Preferentes - Formato 76: Declaración Informativa de Operaciones Relevantes - DECLARACION ANUAL PERSONAS MORALES 2025

La Declaración Anual es un trámite obligatorio para personas físicas y morales en México, mediante el cual se informa al SAT sobre ingresos, deducciones y retenciones realizadas durante el ejercicio fiscal. Este proceso no solo permite cumplir con las obligaciones fiscales, sino también identificar si tienes impuestos a pagar o saldos a favor. Las empresas deben presentar su declaración anual, que corresponde al ejercicio fiscal del 2024, antes del 31 de marzo.

Fechas de presentación

Cabe recordar que se encuentra disponible información previamente cargada, como:

Para realizar el envío exitoso es indispensable contar con Firma electrónica activa (e.firma) Para las personas fiscas el plazo legal para presentar la Declaración Anual es del 1 de abril al 30 de abril de 2025.

Aprobación de la reforma a la Ley del Infonavit

El 13 de febrero de 2025, la Cámara de Senadores aprobó la reforma a la Ley del Instituto del Fondo Nacional de la Vivienda para los Trabajadores (Infonavit), que establece diversas modificaciones las que destacan:

• Créditos Se establece la posibilidad de otorgar créditos a trabajadores con ingresos inferiores a dos salarios mínimos.
• Nueva obligación patronal en caso de descuentos para amortizaciones de crédito

Respecto al descuento de las amortizaciones de crédito a los trabajadores, se establece que, en caso de incapacidad en los términos de la legislación de seguridad social o ausentismos, se elimina la suspensión de la obligación de pago del crédito al trabajador y se establece que el patrón es sujeto directo obligado para pagar los descuentos para amortizaciones de crédito durante tales periodos.

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Somos AS Consulting Group, miembro de SMS Latinoamérica, firma especializada en servicios de contabilidad, asesoramiento fiscal, sector financiero, legal, laboral, inversión extranjera y consultoría para PyMEs, nacionales y extranjeras en México desde 1991, lo que garantizan la tranquilidad y el crecimiento de su negocio. Al ser miembros de SMS Latinoamérica nos permite tener presencia en más de 21 países y ser parte del Foro de Firmas, Comité de IFAC (International Federation of Accountants).

SMS Latinoamérica es una red de Firmas profesionales cuyos miembros son entidades legales separadas e independientes operando bajo su nombre particular e identificándose como miembros de SMS Latinoamérica. Cada una de las Firmas miembro actúa en un área geográfica específica y brinda servicios profesionales sujetos a las leyes y regulaciones profesionales del país o países en los que actúa. SMS Latinoamérica no brinda servicios a clientes y no es responsable por los actos u omisiones de cualquiera de sus firmas miembro. Las Firmas miembro son entidades legales separadas e independientes sin vinculación o intervención alguna sobre las demás Firmas miembro.

Esta publicación sólo contiene información general de carácter informativo y ni AS Consulting Group , Arreguin Sánchez y Asociados, SMS Latinoamérica , ni sus firmas miembros, ni ninguna de sus respectivas afiliadas, presta asesoría o servicios por medio de esta publicación. Antes de tomar cualquier decisión o medida que pueda afectar sus finanzas o negocio, debe consultar a un asesor profesional calificado. Ninguna entidad, será responsable de pérdidas que pudiera sufrir cualquier persona o entidad que consulte esta publicación.

PROVISIONAL OR FINAL PAYMENTS

Provisional or definitive payments must be made no later than the 17th day of the month following the month to which the payment corresponds. However, the deadline may be extended for some taxpayers depending on the sixth numerical digit of the Federal Taxpayer Registry (RFC) code, in accordance with Article 5.1 of the “Decree that compiles various tax benefits and establishes administrative simplification measures” published on December 26, 2013:

INFORMATIVE DECLARATION OF TRANSACTIONS WITH THIRD PARTIES

To report on the payment, withholding, crediting and transfer of VAT on transactions carried out with its suppliers no later than the month immediately following the month to which the period corresponds: The informative return must be declared no later than March 31, 2025.

NEW SAT PORTAL

The Tax Administration Service (SAT) has renewed its portal, and in its first stage, it is committed to improving the taxpayers' experience through a more intuitive and accessible navigation, with the objective of reducing the steps required to carry out the corresponding procedures.

https://www.sat.gob.mx

NEW APPLICATION FOR THE DIOT

The Tax Administration Service (SAT) made available to taxpayers a new platform for filing the Informative Declaration of Transactions with Third Parties, known as DIOT. The most relevant change consists of the increase in the number of information fields, from 25 to 54. This modification will force taxpayers to carry out a more exhaustive analysis regarding the information they must report in relation to acts or activities subject to Value Added Tax (VAT). It is important to highlight that, in the new application, it will be necessary to break down in detail the operations according to their classification into taxable, exempt and non-taxable acts.

Likewise, it is reiterated that the Informative Declaration of Operations with Third Parties (DIOT) must be filed by means of the taxpayer's Electronic Signature (FIEL). Therefore, it is essential to have the corresponding updated files. In case you have any doubts about its validity, we kindly request you to contact us. However, what was initially considered an improvement has turned into a problem: technical errors, lack of clarity in the new formats and an incorrect deadline in the platform could have a negative impact on thousands of taxpayers. On February 28, the Mexican Institute of Public Accountants (IMCP) requested the Tax Administration Service (SAT) to include a transitory article in the Second Resolution of Amendments to the Tax Miscellaneous Resolution for 2025, with the purpose of establishing that those taxpayers who have not been able to file the Informative Declaration of Operations with Third Parties in the month of February, may do so no later than March 15, 2025.

In addition to the DIOT, the new SAT platform contemplates the filing of other informative declarations, among them:

• DIEMSE: Informative Declaration of Manufacturing, Maquiladora and Export Services Companies.
• Form 81: Informative declaration of operations carried out on behalf of the members of the oil consortium.
• Form 63: Informative Declaration of Foreign Entities Subject to Preferential Tax Regimes
• Form 76: Informative Declaration of Relevant Transactions
• ANNUAL RETURN FOR LEGAL ENTITIES 2025

The Annual Tax Return is a mandatory procedure for individuals and companies in Mexico, through which the SAT is informed about income, deductions and withholdings made during the fiscal year. This process not only allows you to comply with your tax obligations, but also to identify if you have taxes to pay or balances in favor. Companies must file their annual return, which corresponds to the 2024 fiscal year, before March 31.
Filing dates

1. Corporations: From January 1 to March 31, 2025. 2.Companies in liquidation: Until January 17, 2025. 3.Non-profit associations: Until February 15, 2025. It is worth remembering that previously uploaded information is available, such as:

In order to file successfully, it is essential to have an active electronic signature (e.firma).

For taxpayers, the legal deadline to file the Annual Tax Return is from April 1 to April 30, 2025.

Approval of the reform to the Infonavit Law

On February 13, 2025, the Senate approved the reform to the Law of the National Workers' Housing Fund Institute (Infonavit), which establishes several amendments, the most important of which are as follows:

• Credits The possibility of granting credits to workers with incomes below two minimum wages is established.
• New employer obligation in the case of discounts for credit amortizations.

With respect to the discount of loan repayments to workers, it is established that, in the event of incapacity under the terms of social security legislation or absenteeism, the suspension of the obligation to pay the loan to the worker is eliminated and it is established that the employer is directly obligated to pay the discounts for loan repayments during such periods.

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We are AS Consulting Group, a member of SMS Latinoamérica, a firm specializing in accounting, tax advisory, financial services, legal, labor, foreign investment, and consulting services for small and medium-sized enterprises (SMEs), both domestic and foreign, in Mexico since 1991. Our expertise ensures the peace of mind and growth of your business. Being part of SMS Latinoamérica allows us to have a presence in over 21 countries and to be a member of the Forum of Firms, a committee of the International Federation of Accountants (IFAC).

SMS Latinoamérica is a network of professional firms, each of which operates as a separate and independent legal entity under its own name while identifying as a member of SMS Latinoamérica. Each member firm operates within a specific geographical area and provides professional services subject to the laws and professional regulations of the country or countries in which it operates. SMS Latinoamérica does not provide services to clients and is not responsible for the actions or omissions of any of its member firms. The member firms are legally separate and independent entities with no binding connection or control over one another.

This publication contains general information for informational purposes only. Neither AS Consulting Group, Arreguin Sánchez y Asociados, SMS Latinoamérica, nor any of their member firms or respective affiliates provide advisory services or professional guidance through this publication. Before making any decisions or taking actions that may impact your finances or business, you should consult with a qualified professional advisor. No entity shall be liable for any loss suffered by any person or entity relying on the information contained in this publication.

PAGAMENTOS PROVISÓRIOS OU DEFINITIVOS

Os pagamentos provisórios ou definitivos devem ser feitos até o 17º dia do mês seguinte àquele ao qual o pagamento corresponde. No entanto, o prazo pode ser prorrogado para alguns contribuintes, dependendo do sexto dígito numérico do código do Registro Federal de Contribuintes (RFC), de acordo com o Artigo 5.1 do “Decreto que compila vários benefícios fiscais e estabelece medidas de simplificação administrativa” publicado em 26 de dezembro de 2013:

DECLARAÇÃO INFORMATIVA DE TRANSAÇÕES COM TERCEIROS

Declarar o pagamento, a retenção, o crédito e a transferência do IVA sobre as transações realizadas com seus fornecedores até o mês imediatamente seguinte ao mês ao qual o período corresponde: A declaração informativa deve ser declarada até 31 de março de 2025.

NOVO PORTAL DO SAT

O Serviço de Administração Tributária (SAT) renovou seu portal e, em sua primeira etapa, está comprometido com a melhoria da experiência do contribuinte por meio de uma navegação mais intuitiva e acessível, com o objetivo de reduzir as etapas necessárias para realizar os procedimentos correspondentes.

https://www.sat.gob.mx

NOVO APLICATIVO PARA A DIOT

O Serviço de Administração Tributária (SAT) colocou à disposição dos contribuintes uma nova plataforma para o preenchimento da Declaração Informativa de Transações com Terceiros, conhecida como DIOT.

A mudança mais relevante é o aumento do número de campos de informação, de 25 para 54. Essa modificação obrigará os contribuintes a realizar uma análise mais exaustiva das informações que devem reportar em relação a atos ou atividades sujeitas ao Imposto sobre Valor Agregado (IVA). É importante destacar que, no novo aplicativo, será necessário detalhar as operações de acordo com sua classificação em atos tributáveis, isentos e não tributáveis.

Da mesma forma, reitera-se que a Declaração Informativa de Operações com Terceiros (DIOT) deve ser apresentada com a utilização da Assinatura Eletrônica do contribuinte (FIEL). Portanto, é essencial ter os arquivos atualizados correspondentes. Caso tenha alguma dúvida sobre a validade dos mesmos, pedimos que entre em contato conosco.

No entanto, o que inicialmente foi considerado uma melhoria se transformou em um problema: erros técnicos, falta de clareza nos novos formatos e um prazo incorreto na plataforma podem ter um impacto negativo em milhares de contribuintes.

Em 28 de fevereiro, o Instituto Mexicano de Contadores Públicos (IMCP) solicitou ao Serviço de Administração Tributária (SAT) que incluísse um artigo transitório na Segunda Resolução de Emendas à Resolução de Impostos Diversos para 2025, com o objetivo de estabelecer que os contribuintes que não puderam apresentar a Declaração Informativa de Transações com Terceiros em fevereiro, possam fazê-lo até 15 de março de 2025.

Além da DIOT, a nova plataforma SAT contempla a apresentação de outras declarações informativas, entre elas:

• DIEMSE: Declaração Informativa de Empresas de Manufatura, Maquiladoras e Serviços de Exportação.
• Formulário 81: Declaração de informações sobre operações realizadas em nome dos membros do consórcio de petróleo.
• Formulário 63: Declaração de Informações de Entidades Estrangeiras sujeitas a Regimes Tributários Preferenciais
• Formulário 76: Declaração de Informações sobre Transações Relevantes
• DECLARAÇÃO ANUAL PARA PESSOAS JURÍDICAS 2025

A Declaração Anual de Imposto é uma formalidade obrigatória para pessoas físicas e jurídicas no México, por meio da qual o SAT é informado sobre a renda, as deduções e as retenções feitas durante o ano fiscal. Esse processo permite não apenas cumprir com suas obrigações fiscais, mas também identificar se há impostos a pagar ou saldos credores. As empresas devem apresentar sua declaração anual, que corresponde ao ano fiscal de 2024, antes de 31 de março.
Datas de arquivamento

1. pessoas jurídicas: de 1º de janeiro a 31 de março de 2025. 2.Empresas em liquidação: Até 17 de janeiro de 2025. 3.Associações sem fins lucrativos: Até 15 de fevereiro de 2025.

Vale lembrar que as informações carregadas anteriormente estão disponíveis, tais como:

Uma assinatura eletrônica ativa (e.firma) é essencial para o envio bem-sucedido da declaração de imposto de renda.

Para os contribuintes, o prazo legal para enviar a declaração anual de imposto de renda é de 1º de abril a 30 de abril de 2025.

Aprovação da reforma da Lei Infonavit

Em 13 de fevereiro de 2025, a Câmara dos Senadores aprovou a reforma da Lei do Instituto Nacional do Fundo de Habitação dos Trabalhadores (Infonavit), que estabelece várias modificações, sendo as mais importantes as seguintes:

• Créditos É estabelecida a possibilidade de conceder créditos a trabalhadores com renda inferior a dois salários mínimos.
• Nova obrigação do empregador no caso de descontos para pagamento de empréstimos

Com relação ao desconto das amortizações de crédito aos trabalhadores, estabelece-se que, em caso de incapacidade nos termos da legislação previdenciária ou absenteísmo, a suspensão da obrigação de pagar o crédito ao trabalhador é eliminada e estabelece-se que o empregador é diretamente obrigado a pagar os descontos para amortizações de crédito durante esses períodos.

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Somos a AS Consulting Group, membro da SMS Latinoamérica, uma firma especializada em serviços de contabilidade, assessoria fiscal, setor financeiro, legal, trabalhista, investimento estrangeiro e consultoria para PMEs, nacionais e estrangeiras no México desde 1991, garantindo a tranquilidade e o crescimento do seu negócio. Ser membro da SMS Latinoamérica nos permite ter presença em mais de 21 países e fazer parte do Fórum de Firmas, Comitê da IFAC (International Federation of Accountants).

A SMS Latinoamérica é uma rede de Firmas profissionais cujos membros são entidades legais separadas e independentes que operam sob seu nome particular e se identificam como membros da SMS Latinoamérica. Cada uma das Firmas membro atua em uma área geográfica específica e presta serviços profissionais sujeitos às leis e regulamentações profissionais do país ou países onde atua. A SMS Latinoamérica não presta serviços a clientes e não é responsável pelos atos ou omissões de qualquer uma de suas firmas membro. As Firmas membro são entidades legais separadas e independentes, sem vínculo ou intervenção alguma sobre as demais Firmas membro.

Esta publicação contém apenas informações gerais de caráter informativo e nem a AS Consulting Group, Arreguin Sánchez y Asociados, SMS Latinoamérica, nem suas firmas membro, nem nenhuma de suas respectivas afiliadas, presta assessoria ou serviços por meio desta publicação. Antes de tomar qualquer decisão ou medida que possa afetar suas finanças ou negócio, você deve consultar um assessor profissional qualificado. Nenhuma entidade será responsável por perdas que qualquer pessoa ou entidade possa sofrer ao consultar esta publicação.

临时或最终付款

临时或最终付款必须在付款对应月份的下一个月 17 日之前支付。不过，根据 2013 年 12 月 26 日发布的 “关于汇编各种税收优惠并制定行政简化措施的法令 ”第 5.1 条，部分纳税人的截止日期可根据联邦纳税人登记处（RFC）代码的第六位数字予以延长：

• 数字 1 和 2：付款期限不得晚于 3 月 19 日（第 17 天加一个工作日）。
• 数字 3 和 4：付款截止日期为 3 月 20 日（第 17 天加两个工作日）。
• 数字 5 和 6：付款截止日期为 3 月 21 日（17 日加三个工作日）。
• 数字 7 和 8：付款截止日期为 3 月 24 日（17 日加四个工作日）。
• 数字 9 和 0：付款截止日期为 3 月 25 日（17 日加 5 个工作日）。

与第三方交易的翔实申报

最迟在该期间对应月份的下一个月申报与供应商交易的增值税支付、预扣、抵扣和转让情况： 信息申报必须在 2025 年 3 月 31 日之前完成。

新的国家税务总局门户网站

税务总局（SAT）对其门户网站进行了改版，在第一阶段，致力于通过更直观、更便捷的导航来改善纳税人的体验，目的是减少办理相应手续所需的步骤。

DIOT 的新应用

税务总局（SAT）为纳税人提供了一个新的平台，用于申报与第三方交易的信息申报，即 DIOT。 最重要的变化是信息字段数量从 25 个增加到 54 个。这一修改将迫使纳税人对其必须报告的与增值税（IVA）纳税行为或活动有关的信息进行更详尽的分析。有必要强调的是，在新的应用中，有必要根据应税、免税和非应税行为的分类对业务进行细分。

同样，重申与第三方交易信息申报单（DIOT）必须使用纳税人的电子签名（FIEL）进行申报。因此，有必要更新相应的文件。如果您对其有效性有任何疑问，请联系我们。 然而，最初被认为是一种改进的做法却变成了一个问题：技术错误、新格式不清晰以及平台中不正确的截止日期可能会对成千上万的纳税人产生负面影响。 2 月 28 日，墨西哥公共会计师协会（IMCP）要求税务管理局（SAT）在《2025 年税收杂项决议修正案二》中加入一个过渡性条款，目的是规定那些未能在 2 月份提交《与第三方交易信息申报》的纳税人可以在 2025 年 3 月 15 日之前提交。

除了 DIOT 之外，新的 SAT 平台还考虑提交其他信息申报，其中包括

• DIEMSE：制造、加工和出口服务公司的信息申报。
• 表格 81：代表石油财团成员开展业务的信息申报表。
• 表格 63：享受优惠税制的外国实体信息申报表
• 表 76：相关交易信息申报表
• 法人实体年度申报表 2025

年度报税是墨西哥个人和公司的必经程序，通过该程序可向国家税务局了解纳税年度内的收入、扣除额和预扣额。通过这一程序，您不仅可以履行纳税义务，还可以确定是否有税款需要缴纳或有贷方余额。公司必须在 3 月 31 日之前提交与 2024 纳税年度相对应的年度申报表。

申报日期 1.法律实体：2025 年 1 月 1 日至 3 月 31 日。

2. 清算中的公司：至 2025 年 1 月 17 日。
3. 非营利性协会：至 2025 年 2 月 15 日。 值得注意的是，以前上传的信息仍可使用，如

有效电子签名（e.firma）是成功提交报税表的必要条件。

对于纳税人来说，提交年度报税表的法定期限为 2025 年 4 月 1 日至 4 月 30 日。

批准对《住房公积金法》的改革

2025 年 2 月 13 日，参议院批准了《全国职工住房公积金协会法》（Infonavit）的改革，其中规定了几项修改，最重要的修改如下：

• 贷款 规定了向收入低于两份最低工资的工人发放贷款的可能性。
• 还贷折扣情况下雇主的新义务

关于工人贷款偿还折扣问题，规定在根据社会保障法条款丧失工作能力或旷工的情况下， 取消暂停向工人支付贷款的义务，并规定在此期间雇主有直接义务支付贷款偿还折扣。

TAX OBLIGATIONS AND COMPLIANCE:

PROVISIONAL OR FINAL PAYMENTS

Provisional or definitive payments must be made no later than the 17th day of the month following the month to which the payment corresponds. However, the deadline may be extended for some taxpayers depending on the sixth numerical digit of the Federal Taxpayer Registry (RFC) code, in accordance with Article 5.1 of the “Decree that compiles various tax benefits and establishes administrative simplification measures” published on December 26, 2013:

INFORMATIVE DECLARATION OF TRANSACTIONS WITH THIRD PARTIES

To report on the payment, withholding, crediting and transfer of VAT on transactions carried out with its suppliers no later than the month immediately following the month to which the period corresponds:

The informative must be declared no later than February 28, 2025.

NEW APPLICATION FOR THE DIOT AND OTHER INFORMATION

Informative declarations are reports that individuals and corporations are required to file with the Tax Administration Service (SAT) to report certain transactions carried out during the fiscal year.

These returns do not imply the payment of taxes directly, but they are useful to the tax authorities for auditing and control purposes. In addition, the tax authorities, in the exercise of their powers, may reject certain deductions if the returns are not filed on time, in accordance with Article 27, Section XVIII, of the LISR.

However, taxpayers may avoid this consequence if they file their returns within a maximum period of 60 days from the date of notification of the corresponding requirement. As part of the modernization of the information to be provided, the SAT released in its Portal the new application to file the following informative returns, as shown in the images shown below.

DECLARATION OF RELATIONSHIP OF PARTNERS, SHAREHOLDERS OR ASSOCIATES, RESIDENT ABROAD OF LEGAL ENTITIES RESIDENT IN MEXICO THAT CHOOSE NOT TO REGISTER IN THE RFC (OFFICIAL FORM 96)

The Official Form 96 of the Tax Administration Service (SAT) is a document that legal entities residing in Mexico must file when they have partners, shareholders or associates residing abroad who choose not to register in the Federal Taxpayers Registry (RFC). This procedure allows them to inform the SAT about such partners or shareholders, providing details such as their name, nationality and domicile.

WHO MUST SUBMIT IT?

The Form 96 must be filed by Mexican resident corporations and joint ventures with partners, shareholders or associates residing abroad that decide not to register with the RFC.

DEADLINE FOR SUBMISSION

This notice must be filed within the first three months immediately following the close of each fiscal year. For example, if the fiscal year ends on December 31, Form 96 must be filed no later than March 31 of the following year.

MAINTENANCE MEXICAN DIGITAL WINDOW (VUCEM)

The SAT informs that the Mexican Foreign Trade Digital Window (VUCEM) will be under maintenance from February 8 to 15, 2025, suspending its services. During this period, the procedures under the jurisdiction of the AGACE must be submitted at the Oficialía de Partes, located at Av. Hidalgo No. 77, module 3, first floor, Col. Guerrero, CDMX.

• Monthly notice on import and sale of used vehicles.
• Notice of temporary import of goods by residents abroad.
• Notice of transfer of IMMEX goods to registered third parties.
• Monthly notice of transfers for submaquila.
• Notice for destruction of waste in IMMEX Program.
• Notice for importing disassembled goods at different times.

OTHER FORMALITIES TO BE SUBMITTED TO AGACE:

• Form for a compensation or decrease of expenses report.
• Notice of donation of merchandise to the federal tax authorities.
• Notice of destruction of merchandise in fiscal deposit.
• Notice for destruction of merchandise from sporting events.
• Notice of safe return of foreign vehicles.
• Notice of option for provisional value in transportation insurance.

The SAT recommends taking precautions to avoid interruptions, since there will be no suspension of deadlines. For more information, please consult the SAT website.

OCCUPATIONAL HAZARD PREMIUM 2025

The “Occupational Risk Premium” is an obligation that employers must file annually with the Mexican Social Security Institute (IMSS). This premium is determined based on the occupational accident rate recorded in the period from January 1 to December 31 of the previous year. For the year 2025, the filing must be made during the month of February, with a deadline of February 28, 2025.

It is essential that employers comply with this obligation in due time and form to avoid penalties and ensure proper management of occupational risks in their workplaces.

CHANGES IN ISH FOR MEXICAN STATES

The Lodging Tax (ISH) is a state tax in Mexico that varies by state, with rates generally ranging between 2% and 5%. For the year 2025, the following changes have been reported in some entities:

It is important to check the local laws of each state to know the current rates and possible changes in the ISH during 2025.

NOTICES EXPIRING JANUARY 31, 2025

On January 31, 2025, the following Mexican tax obligations expired:

1. Notice of update of economic activities for the Simplified Reliance Regime (RESICO): Individuals who wished to be taxed under RESICO as of January 1, 2025 were required to file this notice before the deadline. This regime is aimed at taxpayers with annual income of less than 3.5 million pesos.
2. Notice of update for the Tax Incorporation Regime (RIF): Taxpayers who opted to continue in the RIF were required to file the notice of update of economic activities and obligations before the SAT no later than January 31,
3. 2025.

It is essential that taxpayers comply with these obligations in a timely manner to avoid possible penalties and remain current with their tax responsibilities.

DEADLINE FOR MODIFICATIONS OR CANCELLATIONS OF PAYROLL CFDIS FOR 2024

According to the Miscellaneous Tax Resolution 2025, taxpayers that have issued Digital Tax Receipts by Internet (CFDI) for payroll during fiscal year 2024 with errors or omissions in their filling or version, may correct them only once. To do so, they must issue a new payroll CFDI no later than February 28, 2025 and cancel the vouchers they replace. The new CFDI will be considered issued in fiscal year 2024, as long as it reflects as payment date the day corresponding to 2024 in which the payment associated to the voucher was made.

It is essential that taxpayers comply with this provision to ensure the correct deductibility of payments for wages and salaries in the corresponding fiscal year and avoid possible penalties by the tax authority.

SAT ELIMINATES LEASING CONTRACTS AS PROOF OF DOMICILE

With the RMF for 2025, this option disappears completely. Now, taxpayers who used to present lease agreements as proof of domicile will have to resort to other valid options established in Annex 1-A.

The RMF for 2025 introduces modifications that directly impact the way in which taxpayers can prove their tax domicile. And the elimination of lease and sublease contracts forces to consider new strategies to comply with SAT requirements.

ACCEPTED PROOFS OF ADDRESS ARE:

1. Account statement in the taxpayer's name
2. Last receipt of the property tax in the taxpayer's name.
3. Last receipt of electricity, gas, pay TV, internet or water service in the taxpayer's name.
4. Last liquidation in the name of the taxpayer before the IMSS.
5. Service contract in the taxpayer's name.
6. Trust contract formalized before a notary public.
7. Contract of opening of bank account subscribed by the taxpayer not older than 3 months.
8. Electricity, telephone or internet contract not older than 2 months.
9. Letter of residence in the name of the taxpayer.
10. Proof of alignment and official number issued by the State or Municipal Government or its similar in Mexico City in the name of the taxpayer, such proof must contain the tax domicile, no older than 4 months.
11. Official receipt or payment order issued by the State or Municipal Government or its similar in Mexico City in the name of the taxpayer.
12. INE with address in case of individuals
13. In the case of registration in the RFC of foreign legal entities, they may present the Authorization of Representation Office or the Taking of Note of Domicile, issued by the Ministry of Economy, as long as these contain the information of the domicile where the economic activities will be carried out. This document must be issued in the name of the legal entity.
14. Cédula de empadronamiento de mercados públicos issued in the name of the taxpayer, accompanied by the most recent fee payment form, which must be paid.

WHAT SHOULD A FREE PAC SERVICE INCLUDE?

Annex 29 of the Miscellaneous Tax Resolution for 2025 establishes the complementary provisions for the Authorized Certification Providers of Digital Tax Receipts by Internet (PAC). Among them, the functional characteristics and general services that the free application provided by the PACs must offer are detailed. Although the complete document offers a detailed list of these requirements, below are some of the most relevant elements that the free service must include:

Issuance of CFDI: The application must allow the generation and issuance of Digital Tax Receipts via Internet in its different versions and types, including invoices, payroll receipts, credit notes, among others.

RFC Validation: It must have the functionality to validate in real time the Federal Taxpayers Registry of the receiver, ensuring the correct issuance of the CFDI.

Integration of complements: The application must be able to incorporate the different complements and conceptual complements that the SAT has defined, according to the nature of the transaction recorded in the CFDI.

Generation of printed representations: It must offer the option to generate the printed representation of the CFDI in PDF format, complying with the guidelines established by the SAT.

Storage and consultation: The application must provide a mechanism for the secure storage of the CFDIs issued, as well as an interface that allows their consultation and subsequent download by the taxpayer.

Security and confidentiality: It is essential that the application guarantees the integrity, authenticity and confidentiality of the information handled, implementing adequate security measures to protect the taxpayer's data.

It is important to note that the response time of the basic (free) service should be the same as that of the advanced (paid) service, differing only in the additional functionalities that may be offered in the paid service.

MONEY LAUNDERING PREVENTION NOTICE 2025

For the year 2025, the obligations regarding Money Laundering Prevention (PLD) for those who carry out Vulnerable Activities are governed by the following official calendar:

Filing of Notices of Acts or Operations:

General deadline: The 17th day of the month following the month in which the act or transaction that is the subject of the notice took place.

Administrative facility: The facility that allows the filing of notices after the 17th day is maintained, following a schedule based on the sixth digit of the Federal Taxpayers' Registry (RFC) code:

Sixth digit of the RFC and day of presentation:

1 and 2: First business day following 17. 3 and 4: Second business day following 17. 5 and 6: Third business day following 17. 7 and 8: Fourth business day following 17. 9 and 0: Fifth business day following 17.

It is important to note that, for this facility to be valid, notices must be filed only on the corresponding business day according to the aforementioned calendar.

Non-business days:

During official vacation periods, proceedings, notifications, summons and other administrative procedures are suspended. For 2025, the vacation periods are:

It is advisable to plan the presentation of notices considering these periods in order to avoid setbacks.

ANNUAL RETURN 2024 FOR CORPORATIONS

The Tax Administration Service (SAT) informed corporations that from January 1 to March 31, 2025, they can file their 2024 Annual Return; to support taxpayers, a simulator for the General Regime and the Simplified Trust Regime is available to preview the information filed during the fiscal year.

This simulator can be consulted at the following link: https://anualpm.clouda.sat.gob.mx/MoralesV2

Likewise, it is reminded that companies in liquidation have until January 17, 2025 to file their tax return for the year due to liquidation and non-profit entities have until February 15, 2025 to file their tax return for the year.

The annual returns have the following information preloaded:

Therefore, it is important that in case you want to make any modification to the income or any other pre-filled field, you must file complementary returns. If you have a balance due, you can pay it at any bank authorized to collect federal taxes and the information will be updated 48 hours after the payment has been made. If you have a zero balance, it will take 24 hours to be reflected in the tax return.

To send the return, it is necessary to have an electronic signature (e.firma) and an electronic banking service, since, if you have a balance due, it must be paid by electronic transfer through the bank of your choice.

This Newsletter is prepared by AS Consulting Group: C.P. Samantha Hernández y L.C. Mariana García

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We are AS Consulting Group, a member of SMS Latinoamérica, a firm specializing in accounting, tax advisory, financial services, legal, labor, foreign investment, and consulting services for small and medium-sized enterprises (SMEs), both domestic and foreign, in Mexico since 1991. Our expertise ensures the peace of mind and growth of your business. Being part of SMS Latinoamérica allows us to have a presence in over 21 countries and to be a member of the Forum of Firms, a committee of the International Federation of Accountants (IFAC).

SMS Latinoamérica is a network of professional firms, each of which operates as a separate and independent legal entity under its own name while identifying as a member of SMS Latinoamérica. Each member firm operates within a specific geographical area and provides professional services subject to the laws and professional regulations of the country or countries in which it operates. SMS Latinoamérica does not provide services to clients and is not responsible for the actions or omissions of any of its member firms. The member firms are legally separate and independent entities with no binding connection or control over one another.

This publication contains general information for informational purposes only. Neither AS Consulting Group, Arreguin Sánchez y Asociados, SMS Latinoamérica, nor any of their member firms or respective affiliates provide advisory services or professional guidance through this publication. Before making any decisions or taking actions that may impact your finances or business, you should consult with a qualified professional advisor. No entity shall be liable for any loss suffered by any person or entity relying on the information contained in this publication.