22/2025

December 2025

Fiscal Closing 2025

Fine Points

We are practically at the end of the year 2025, We consider it appropriate to make a reminder about various relevant topics in tax matters., in order to prevent possible financial impacts on companies. Next, We present a list of the points that we consider most important for your review:

• Points to review

1. INCOME –

• MORAL PERSONS (general regime)

The cumulative income declared in provisional payments must be reconciled vs. accounting and Current CFDI; as well as those that must be stated in the annual declaration. It is important to remember that this information is already integrated into the annual declaration format.. Any change in income for annual declaration must be made in the D&P format, that is to say, via provisional payments.

Likewise, it is necessary to keep in mind that the credit notes, either for discounts, bonuses or refunds are considered by the SAT as deductions within the annual declaration.

However, the SAT It also considers credit notes issued through the application of advances., situation that can generate differences if they are not correctly documented. For the above, It is recommended to ensure that all credit notes, including those related to advances, are duly supported and recorded..

• PM AGAPES (Agriculture, Cattle raising, Fishing and Forestry)

The declared income must be reconciled with that actually collected., as well as bank statements. Likewise, must be reconciled vs CFDs with cash flow effect (PUE and payment add-ons)

If the taxpayer obtains income other than that from the AGAPES sector, or for the disposal of fixed assets or land used for the activity, must verify that they do not exceed the 10% regarding your total income. To exceed it, the right to exemption from minimum wages and tax reduction is lost.

Because it is a flow tax regime, They must reconcile the declared income with the bank statements. Likewise, They must reconcile CFDs with cash flow effect (PUE and payment add-ons)

1. II. CUSTOMER ADVANCES –

It is considered an advance when the good or service to be acquired or its amount is not known or determined.. Therefore, once the operation is agreed, The advance should not be considered as cumulative income, but the total income and the advance obtained as a payment on account of the same.

1. III. DEDUCTIONS –

1. Losses due to bad debts.

General regime PMs can deduct bad debts in accordance with art.. 27 Frac XV. Credits up to 30,000 UDIS, can be deducted in the year of default; majors require resolution from authority or evidence of practical impossibility of collection. (A report was sent with total requirements to carry out the deduction)

2. Destruction of merchandise.

The cost of goods, raw materials or products that have lost their value due to deterioration or other causes not attributable to the taxpayer is deductible, as long as the requirements of the ISR Law and Regulations are met. In the case of basic food goods, dress, housing or health, Before destroying them, they must be offered as a donation to institutions authorized to receive deductible donations..

3. Donations.

The deductible limits are: 7% of the cumulative income and the tax profit of the previous year, in the case of natural and legal persons respectively.

In the case of donations to the federation, federal entities, municipalities or decentralized organizations, the deductible amount may not exceed 4% of cumulative income or tax profit respectively, and that the sum of the total donations (public and private) do not exceed 7% in mention.

4. Investments

Rights, requirements and obligations of the investment concept:

• Determine the depreciation for the year in accordance with the percentages established in the articles 34 Y 35 of the LISR.
• That the deductions do not exceed the limits allowed by the ISR Law, including the expenses associated with each asset. For vehicles, The maximum deductible amount is $175,000 and for electric cars $250,000
• Have the CFDI of all acquisitions, ensuring that the use of the voucher matches the type of asset acquired for deductibility.
• Verify the correct determination of the profit or loss on the disposal of assets.
• Carry out a physical inventory at the end of the fiscal year to write off assets out of use, retaining a value of one peso when they are no longer useful.
• Submit notice to the SAT for cancellations or sales of fixed assets.

5. Intangible assets.

Have an updated file that includes proof of ownership: licenses, contracts, registration with the competent authorities in Mexico, in matters of industrial and intellectual property (including copyright); In case of assets acquired abroad, verify the correct withholding and payment of applicable taxes. Perform when appropriate, a physical-administrative inventory to cancel intangibles that are no longer in use. In the same way, prepare working papers for each asset to determine its correct amortization in accordance with the article 33 of the LISR.

1. Those who pay taxes in accordance with Chapters IV. DEDUCTION REQUIREMENTS –

1. That are strictly essential.

An expenditure is considered strictly essential when it directly or indirectly generates a benefit for the company.. This requirement is essential, because without it it is not possible to make the deduction. Special care must be taken with operations that the authority could interpret as simulated..

For this reason, It is essential to have the elements that prove this indispensability, provided that said partners comply on their own account with their tax obligations: CFDI, payment vouchers (nominative check or bank transfer), contracts, contractor's references, manuals, deliverables or results of work performed, as well as evidence of the technical or professional capacity of the personnel involved, and “key” executive. Together these elements must demonstrate the materiality and real application of the expenditure to obtain the income..

2. Deadline to meet requirements.

Deductions must be applied in the year in which they are made, complying with the specific requirements established by the ISR Law for each case. Regarding supporting documentation, It is counted until the deadline for submitting the annual return to obtain the corresponding CFDI that supports the deduction.

3. Fuels

Payment for fuel must be made by nominative check in the name of the taxpayer., credit card, debit, of services or electronic wallets authorized by the SAT, regardless of the amount of the operation. In the same way, The corresponding CFDI must contain the information of the current permit issued in accordance with the Hydrocarbons Law.

In the case of Moral Persons dedicated to AGAPES activities, when making payments to taxpayers dedicated exclusively to agricultural activities, are exempt from the provisions of said section, will stop paying taxes in accordance with the provisions of the Simplified Trust Regime, for amounts not exceeding $5,000.00 to the same person within the same calendar month, will be released from the obligation to make said payments by nominative check, credit card, debit, of services or electronic wallets authorized by the SAT.

4. IMSS quotas

Only the IMSS fees that correspond to the year will be deductible. pattern. If the worker receives his salary without the part of the worker's quota that corresponds to him being withheld, said portion will not be deductible. further, It is essential to have the CFDI for payment of fees to comply with the provisions of the article 28, fraction I of the LISR.

5. Payments actually made.

1. including by means of any legal act: Payments made to individual taxpayers, legal entities of the coordinated regime, civil societies or associations, as well as donations, They will only be deductible when they have been actually paid within the exercise. It is recommended that the checks issued be cashed in the same year or use electronic transfers. (Art. 27 fraction VIII LISR)
2. AGAPES Moral Persons: Deductions will be applicable only when they have been effectively paid., regardless of the provider's regime. (Arts. 74 seventh paragraph y105, fraction I LISR).
3. Individuals with business and professional activities: Deductions will be applicable only when they have been effectively paid., regardless of the provider's regime.

CFDI with payment method PUE or the payment plugin must correspond to the date on which the payment was actually made; when it comes to checks, must coincide with the moment in which it is actually paid.

6. Administrator fees, advisors and others.

In the case of fees or gratuities paid to administrators, stewards, directors, general managers or members of the board of directors, surveillance, consultative or of any other nature, The following requirements must be met:

1. That the annual amount established for each of these people not be superior to the annual salary earned by the official of higher hierarchy of society.
2. that he total amount of the fees or gratuities does not exceed the amount of the annual salaries and wages earned by the taxpayer's personnel; Y
3. That said fees or gratuities do not exceed 10% of the total amount of the other deductions for the year.

7. Import merchandise.

When purchasing imported goods, it is essential to have the pediment that proves your legal stay in the country. Said request must include additional expenses related to the importation, like insurance, freight and other related expenses, so that these too may be deductibles.

8. Travel expenses

Travel expenses will be deductible when they are used for lodging, feeding, transportation and temporary use or enjoyment of automobiles, whenever they are done out of a strip of 50 kilometers around the taxpayer's establishment and comply with the additional requirements provided for in the article 28, fraction V of the LISR.

The persons in favor of whom the disbursements are made must maintain a employment relationship with the taxpayer or be providing professional services; otherwise, the expenses will be non-deductible.

The amounts given to workers as per diem must be initially recorded on the receipt as informative at the time of delivery and, once verified, must register as perceptions and deductions, from that date, The employer has the obligation to stamping said amounts on the payroll of the commissioned worker and stamp it, stamp becoming a requirement for deduction, This is regardless of the fact that the expenses are already supported with a CFDI issued by a third party that should be sufficient for their deduction..

9. Net interest deduction limitation

The net interest for the year is deductible only up to the amount that DOES NOT exceed the 30% of adjusted profit.

This limitation applies only to taxpayers whose interest accrued on debts exceeds $20 millions of pesos, also considering taxpayers who are part of the same group with share control of the 51%, in proportion to cumulative income.

When the accumulated interest for the year is equal to or greater than the interest

accrued, the limitation will not be applicable.

In the same way, if the adjusted profit results in zero or a negative amount, the deduction of all interest will be denied, except for the amount that is not subject to the limitation (the first $20 millions).

10. Exempt payments to workers

Only those payments that, in turn, they are exempt income for the worker, up to the amount resulting from applying the factor of 0.53 to the amount of said payment. The factor may be 0.47 when the benefits granted by taxpayers in favor of their workers, which in turn are exempt income for said workers, in the exercise in question, do not decrease with respect to those granted in the previous year.

11. Advance of expenses

Advances granted to suppliers for cover expenses will be deductible when you have the CFDI corresponding to the advance issued in the same year in which the payment was made, as well as with the CFDI that covers the entire operation for which said advance was made, no later than the last day of the following fiscal year to the one in which it was granted.

12. Interest on loans to third parties

When the company receives loans and at the same time lends to third parties, You will only be able to deduct the interest on your debts if you also charge interest on the loans granted. The deduction is limited to the lowest rate charged. If a loan does not generate interest, the deduction does not apply. further, The company must be allowed to lend in its statutes.

• Those who pay taxes in accordance with Chapters IV. TAX LOSSES (ISR)-

Taxpayers have the right to reduce their tax result, tax losses from previous years updated; For them it is essential to have detailed work paper from origin to date of application. The remainder of said loss must be stated in the annual declaration of each fiscal year to give it continuity..

The taxpayer is obliged to keep and provide the supporting documentation that proves the origin and provenance of the amortized loss, which could extend the accounting retention period to 15 years or more.

• Considerations for annual ISR declaration-

• Those who pay taxes in accordance with Chapters IV. XML RECONCILIATION-

It is advisable to reconcile CFDI (XML) from the SAT portal against income reports, expenses, payrolls and payment supplements registered in accounting, since these receipts constitute the main means of SAT inspection. Any difference can generate invitations to clarify information or even audits.

It is suggested to reconcile the income and deductions actually collected and paid with the bank statements and payment supplements., in order to ensure consistency and avoid discrepancies.

• VII. FOREIGN CURRENCY VALUATION-

All operations carried out in foreign currency must be valued at the exchange rate in force at the end of each month of the year.. The taxpayer must recognize the corresponding effect of exchange profit or loss derived from said valuation..

• VIII. INVENTORIES AND COST OF SALES –

Carry out a physical inventory of stocks at the end of the year, can be carried out between 30 from November to 31 from December to 2025 (Art. 76 fraction IV of the LISR, Art. 110 RISR).

Both the existence at the end of the year and the cost of the merchandise that is sold, will be valued in accordance with the provisions of the LISR, that is, according to absorption costing system based on historical or predetermined costs.

Analyze the cost of sales generated by acquisitions from natural persons, moral persons of the coordinated, Regime of Agricultural Livestock Activities, Fisheries and Forestry, societies or civil associations and donations since They will only be deductible when they have been effectively paid.

1. IX. OPTION TO ACCUMULATE INCOME BY COLLECTION OF TOTAL OR PART OF THE PRICE-

Legal entities that carry out commercial activities (except construction companies) who receive income from total or partial collection without the good being physically delivered or the service being provided, may choose not to accumulate such income in the provisional payments of the month in which they are received. instead, They may be considered as cumulative income until the fiscal year., and deduct a estimated cost of sales for said income, in accordance with the provisions of the Rule 3.2.4 of the current RMF.

• X. CONSTRUCTION COMPANIES-

Construction companies have specific options established in article 30 of the ISR Law to determine your cumulative income and deductions:

Accumulation of income by estimates: Income may be accumulated on the date on which the work estimates are authorized for collection., provided that payment is made within three months of approval.

Deduction of estimated expenses: The deduction of estimated expenses related to the work is allowed, in accordance with the applicable provisions of the LISR.

Real estate developments: Taxpayers whose income comes from a 85% or more of the carrying out of real estate developments may deduct the cost of acquiring the land in the year in which they are acquired.

• XI. CFF 69-B SUPPLIERS –

It is essential to previously identify all possible suppliers that are published in the lists of article 69-B of the Federal Tax Code.. In order to evaluate the impact that it could generate on the fiscal result, since operations with said suppliers can be considered non-existent and, consequently, the corresponding deductions and credits could be rejected by the authority.

Compliance with the deadlines established in the CFF to reject the non-existence, are mandatory, Therefore, we recommend following up with your suppliers with special situations..

• XII. SALARIES AND SALARIES-

1. Annual calculation of workers

Prepare annual ISR calculation of the workers for whom you are obligated, considering that does not apply in the following cases:

1. The worker has started activities after the 1 January or have stopped providing services to you before January 1. December of the year in question.
2. Have earned annual income during 2025 higher than $400,000.00.
3. They inform you in writing that they will present an annual return, no later than 31 December.

Employers must find out the difference in charge in the month of February of the following year and the differences in favor must offset against successive withholdings.

It is recommended that, as far as possible, The annual calculation is carried out during the first or second week of December, in order that, in the event of ISR being borne by the worker, said amount can be timely retained in the same month, including the payment of the bonus. This allows close the exercise with the correct settings, avoiding differences at the end of the year.

2. Tax receipts for payroll

CFDI corresponding to salaries must be issued and delivered to workers., which will also serve as proof of retention. In addition to the comparison between the CFDI generated in the payroll system and those published on the SAT portal, It is advisable to verify payroll expenses and withholdings in the “Payroll Viewer” from the SAT itself, in order to identify and clarify in a timely manner any difference with the Authority.

3. Travel expenses

Amounts delivered for travel expenses that are not fully justified or proven with CFDI in the name of the employer are considered income for the worker.. However, there is the option of do not accumulate the worker until the 20% of the travel expenses paid on each occasion, when it is not possible to obtain CFDI due to lack of services to issue them. This benefit applies whenever said amount do not exceed $15,000 in the fiscal year and? The rest of the travel expenses are paid by credit card, employer's debit or services. This option not applicable for lodging or air transportation expenses (art. 152 RISR).

4. Registration of workers before the SAT

It must be register with the SAT to all workers of new entry during 2025, complying with the corresponding tax obligations from the beginning of their employment relationship.

• XIII. PTU PAID IN THE YEAR –

The PTU paid in 2025 It is a decrease in the tax profit for the year, To do this, we recommend having sufficient evidence to prove the calculation and distribution to workers., ISR withholding and its entire amount. Have the corresponding CFDI.

Validate the integration of the mixed commissions required under the LFT for the distribution of PTU

• XIV. INTEGRATION OF ISR AND VAT WITHHOLDINGS –

To make payments made to people from whom the tax was withheld deductible, They must be paid spontaneously no later than the date on which the annual declaration must be submitted.: 31 of March and 30 April 2026, for legal and natural persons, respectively.

• XV. ANNUAL ADJUSTMENT FOR INFLATION-

Anticipate the AAI according to the articles 44 Y 46 LISR, 85 al 88 RISR; in order to establish the fiscal effect at the end of the year (cumulative or deductible)

• XVI. ISR EFFECT – PROFIT COEFFICIENT-

We recommend estimating the fiscal result for the year and therefore the profit coefficient, with the purpose of establishing (if required) a date to submit the annual declaration in advance and reduce provisional payments for the following year in accordance with law; as well as identifying in advance the financial and fiscal effect.

• XVII. OPERATIONS WITH RELATED PARTIES –

Obtain and keep supporting documentation of operations carried out with national related parties and residents abroad., since said information will be presented jointly with the fiscal year declaration. The documentation must demonstrate that they were carried out according to prices as if they were independent parts..

The presentation of information for said operations is reiterated, of both nationals and foreigners no later than 15 May 2026. Annexed 9 DIM.

We recommend anticipating the TRANSFER PRICE STUDY (EPT), since if there are any adjustments to declare, the corrections are made within the year.

Taxpayers with business activities whose income in the previous year did not exceed 13 million and in the case of taxpayers who provide professional services, their income has not exceeded 3 millions of pesos.

In the case of the taxpayers indicated in art.. 32-A and 32-H of the CFF must present the PR information indicated in section H) from “other alerts”, mentioned in the final part of this newsletter.

XVIII. DIVIDENDS-

Identify and issue CFDI of withholdings and payments with dividend supplement, whether it comes from CUFIN or NOT, remembering that the ISR withheld for this concept is creditable against the annual ISR for both individuals and legal entities..

Keep the CUFIN for the year updated and registered in the accounting in memorandum account 2014 from then on it generates an additional ISR of 10%, which is not creditable.

• XIX. PROOF OF TAX SITUATION-

Take special care when issuing CFDI income, verifying that the description of goods, goods or services indicated in the CFDI coincide with the economic activity registered with the SAT. If there is a discrepancy, the authority may update its tax situation and the taxpayer's obligations in accordance with art 29-A, section V, second paragraph of the CFF..

• XX. BILLING-

Make sure that all tax receipts, of income, expenses, We provide advice, assistance and management for starting-up companies. meet the requirements and if any correction is necessary, it is made during the year or no later than the 31 March of 2026.

Cancellation outside the established period may result in a fine of 5% al 10% amount of CFDI canceled.

Check that the credit notes have support that corresponds to returns, discounts and bonuses. Remembering that invoices should not be canceled with credit notes.

• XXI. OPERATIONS WITH POSSIBLE EFOs

Establish controls to prevent and detect possible operations with EFOS, comparing with the DOF where the taxpayers who are allegedly involved in the billing of non-existent operations are published.

• XXII. BALANCES IN FAVOR

Check balances in favor; to verify if it is possible to compensate them with ISR for the year.

            Other Alerts –

1. Accounting:

Have updated accounting records including memorandum accounts since this will facilitate the presentation of the Annual Declaration.

According to CFF, it is the obligation of taxpayers to send their accounting information through electronic means. (electronic accounting) monthly, as well as closing adjustment (balance 13) he 20 April and 22 May of the following year. Therefore, it is necessary to verify the sending and acceptance of said information on the SAT portal..

2. CFDI withholdings:

The obligation to issue proof of withholdings in an electronic document version and with specific requirements included in the annex persists. 20. It may be issued annually in the month of January 2026 (RM 2.7.5.4)

• In cases where a CFDI is issued for the performance of acts or activities or for the receipt of income and it includes all the information on tax withholdings made, Taxpayers may choose to consider it as the CFDI of the withholdings made..

3. Tax receipts for state taxes and duties; as well as security fees and INFONAVIT:

Like any other expense, it is necessary to have the CFDI for its tax deduction. Save XML.

4. Financing information for residents abroad

So that the interests derived from financing obtained from abroad are deductibles, it is necessary to present, no later than 15 February 2026, the information corresponding to said financing received from residents abroad. This includes data such as: unpaid balances, type of financing, currency, interest rate, beneficiary of interest, and “key” executive (Art. 76, fraction VI, LISR).

5. Opinion of Financial Statements by public accountant

• Taxpayers obliged to rule

Legal entities that pay taxes under Title II of the LISR who, in the last fiscal year immediately preceding the declaration, have recorded in their normal declarations cumulative income for ISR equal to or greater than $ 1´940,178,120.00

• Taxpayers who can opt for a ruling

So that natural persons with business activities and legal entities choose to audit their financial statements for the fiscal year 2025 according to article 32-A of the CFF, They must be located in one of the following assumptions:

• That in the immediately preceding financial year they have obtained cumulative income greater than $157,785,270.00.
• That the value of your asset determined in the terms of the general rules issued by the SAT has been greater than $ 124,650,380.00
• That at least 300 of its workers have provided services to them in each of the months of the immediate previous year.

Figures updated with the latest SAT publication.

It is important to define the situation of the company, since it must be stated in the annual declaration of the fiscal year 2025 SPA of a to be ruled, since the change of option to complementary does not have official validity.

6. Informative declaration of relevant operations (DIOR)

To comply with the obligation of art. 31-And Del CFF. Mandated taxpayers must submit the information quarterly, using the SAT application according to the following calendar:

They are relieved from submitting the information when the accumulated amount of the operations in the year is less than 60 millions of pesos, Nevertheless, This benefit does not apply to companies in the financial sector and they must present said information within the established deadlines..

7. Informative on the tax situation (ISSIF)

Taxpayers who fall into the following cases will have to submit a declaration of their tax situation to the tax authorities.

• PM who in the last immediately preceding fiscal year have declared cumulative income for ISR in 2024 equal to or greater than $ 1,062,919,860.00.
• Group of companies of the Optional Tax Regime for group of companies.
• Parastatals of the federal public administration.
• Residents abroad with permanent establishment in the country; solely for the activities carried out in said establishments.
• Any legal entity resident in Mexico, regarding operations carried out with residents abroad.

Relief by opinion: Taxpayers who choose to audit their financial statements, The obligation to present the ISSIF will be considered fulfilled. (32-H CFF)

Relief of operations abroad: They are relieved from submitting this declaration when the total amount of operations carried out with residents abroad in the fiscal year is less than $ 100’000,000. (R.M 2.16.3)

Submission deadline: According to the R.M.. 2.16.1: The obligated taxpayers will comply with said obligation when through the application called “ISSIF (32H-cff)” available on the SAT Portal, present the information on your tax situation together with the annual declaration 2025.

8. Declarations for operations with related parties

1. Master Disclosure Statement: It must contain information on the related parties of multinational business groups. The rule 3.9.12 of the RMF indicates that a multinational business group, is integrated with a group of related party companies with a presence in two or more countries. For the above, those who carry out operations with related parties, that form national groups, They may consider that they do not have the obligation to present the declaration established in section I of article 76-A of the LISR.
2. Local disclosure statement: must contain organizational structure information, strategic activities, business and operations between related parties, as well as comparable financial information for analysis. for exercise 2025, The obligation to present this information is for taxpayers with cumulative income of $1,062,919,860.00, whose expiration is 15 May 2026.
3. Country-by-country disclosure statement: must be presented by taxpayers who are controlling PMs of multinationals

9. Provision of services or specialized works

To guarantee legal compliance and tax deductibility of operations for the provision of services or specialized works, It is necessary to have the following documentation:

1. Evidence of registration in REPSE of the provider
2. Present quarterly information to IMSS and Infonavit
3. Evidence of the service actually received
4. Copy of the following receipts:
   1. Payroll receipts
   1. ISR payment for salaries
   1. payment of IMSS fees
   1. payment of Infonavit fees
   1. copy of VAT payment

Important: If all these conditions are not met, no tax deduction or accreditation effects will be given to the services provided or made available to the contractor..

In addition, with the modification of Article 29-A of the Federal Tax Code to 2026, It is established that the CFDI issued by these services They should not cover non-existent operations, simulated or false. Otherwise, the tax authority may deny the deduction or credit, reinforcing the need to have reliable evidence of the effective provision of services.

10. Waybill

Taxpayers who transport goods or merchandise, either with own transportation or through a third party, They are required to issue the CFDI of entry or transfer type with the complement of Carta Porte.

For tax purposes, The CFDI with Carta Porte supplement must correctly and completely contain the origin and destination information., characteristics of the merchandise, means of transportation, operator data and any other requirement indicated by the SAT. Failure to comply may result in sanctions, prevent the deductibility of the expense and even lead to the presumption of smuggling when transportation is carried out without the corresponding receipt.

For the above, It is essential that taxpayers verify that all transfers have the CFDI and Carta Porte complement in its current version., also maintaining supporting documentation that proves ownership, possession and traceability of the goods during their transfer.

11. Review of compliance with VAT obligations

• Declaration of operations with third parties (I SAY)
• Accreditations according to payments and CFDI.
• Adjustments for VAT on investments and prorations if they carry out taxable and exempt acts.

12. Controlling beneficiary

Las legal persons, as well as the fiduciaries, trustors, trustees in the case of trusts, and the contracting parties or members of any other legal figure, are obliged to obtain, preserve and maintain as part of your accounting information trustworthy, complete, accurate and up to date of his controlling beneficiaries.

The controlling beneficiary is the natural person who, directly or indirectly, obtains the benefit derived from its participation in a legal entity or that exercises control over it, either through share ownership, voting rights, significant influence or any other control mechanism.

The information must be provided to the SAT when the authority requires it, and its omission or incomplete delivery can generate high fines, as well as additional responsibilities established in the Federal Tax Code (arts. 32-B Ter, 32-B Quater and correlatives).

For the above, It is essential that taxpayers keep the file updated that fully identifies their controlling beneficiaries., including supporting documentation, Periodic verifications and updates when there are changes in the corporate structure or control mechanisms.

13. Other compliance aspects

• Tax situation review: Verify that they have positive opinion before the SAT.
• Validity of the e.signature: Confirm that the digital certificate has not expired.
• Tax Mailbox: Check that it is asset, with updated contact means and without pending notifications.
• Tax address verification: Ensure that the address registered with SAT matches the one used.
• Review of the corporate purpose: Confirm that the activities coincide with the real operations of the company.
• PLD Review: Validate whether they carry out vulnerable activities and compliance with obligations and restrictions on the use of cash.
• SBC Review: Validate the SBC applied during the year, In case of differences, correct the situation before the IMSS and Infonavit
• State payroll tax review: Verify the correct payment of payroll taxes or their respective correction before the State.
• Compliance with IEPS obligations: Validate the correct application of rates, IEPS breakdown where applicable, presentation of quarterly and annual information.
• Fake dividends: review partner operations or loans that could be converted to fictitious dividends, with their respective tax consequences.

DFK Mexico