The Mexican Tax Administration Service (SAT) has launched two new online platforms to streamline tax payments and reporting for businesses and individuals. The first platform, available starting in 2025, is designed for making provisional or final payments of Income Tax (ISR) and Value Added Tax (IVA). The second platform, already available since February 3, allows for online submission of the Informative Declaration of Operations with Third Parties, known as the DIOT, which reports the payment, withholding, crediting, and transfer of IVA in transactions with suppliers.
The SAT stated that the goal of these platforms is to provide tools that facilitate compliance with tax obligations in a timely manner. The platform for provisional or final payments includes pre-loaded information such as Digital Fiscal Receipts by Internet (CFDI) issued and received for income, as well as by the PUE payment method, expenses, and payments with the option of modification.
The SAT clarified that the tool was created while respecting the right of taxpayers to self-determination. It also includes pre-loaded payroll CFDI, carryover losses from previous fiscal years, and information on provisional payments from previous months of the fiscal year being declared. The platform will be useful for individual taxpayers who receive income from commercial, industrial, agricultural, forestry, livestock, and fishing activities, as well as from professional services, rentals, and other sources.
For the DIOT, the new platform includes a Batch Load feature for businesses with income from agricultural, fishing, and livestock activities. This feature allows taxpayers to generate a .txt file containing their suppliers' IVA information. The platform also includes a manual load function for taxpayers who conduct a smaller number of transactions or who have already used the Batch Load feature and need to capture additional records.
The platform offers the advantage of allowing users to submit more than 40,000 records without needing to visit a SAT office. Users will receive an acknowledgment of receipt as proof of submission. The DIOT platform is available for declarations from fiscal year 2025 onwards, as well as for late declarations from fiscal year 2024 and prior years.
The SAT reminded taxpayers of the importance of keeping their tax obligations up-to-date or, if necessary, making the corresponding changes through the "Notice of Update of Economic Activities and Obligations," which can be submitted through the SAT website.