New SAT Tools for Easy Tax Payments
The Tax Administration Service (SAT) has launched new tools to help taxpayers meet their tax obligations more efficiently. One of these platforms is aimed at individuals making provisional or definitive payments, as well as for the Informative Declaration of Operations with Third Parties (DIOT), as mentioned by SAT in a statement.
For managing provisional or definitive payments, the already issued and received Digital Tax Receipts over the Internet (CFDI) cover different types of income (with payment method PUE), expenses, and also allow modifications, all while respecting the taxpayer's right to self-determination. The payroll CFDI and carryovers of losses from previous tax years are also included. Additionally, it incorporates information about provisional payments from previous months of the fiscal year in question. The DIOT features a batch upload method that allows taxpayers to create a .txt file with VAT data from their suppliers, as well as a manual upload option for those with fewer transactions or who need to add new records. More than 40,000 records can be uploaded without needing to visit a SAT office, and taxpayers receive an acknowledgment of receipt that serves as proof of their submission.
This platform is focused on individuals who file under activity regimes such as business, professional, and leasing, so they can submit their provisional or definitive payments for Income Tax (ISR) and Value Added Tax (IVA) starting in the 2025 fiscal year. SAT highlighted that the platform comes pre-loaded with information on provisional or definitive ISR and IVA payments, as these are declarations that individuals file periodically after generating income from commercial, industrial, agricultural, livestock, fishing activities, or providing professional or leasing services. Taxpayers can submit their provisional or definitive declarations via this link. Additionally, starting February 3, the platform for individuals and legal entities required to submit the DIOT is operational, where they report details on payment, withholding, crediting, and transfer of VAT in their transactions with suppliers. This declaration must be filed monthly or semi-annually, depending on whether they are legal entities with income from agricultural, livestock, forestry, or fishing activities. All these resources make it easier for taxpayers to meet their tax obligations by offering benefits like access to this page, where they can make their declarations from the 2025 tax year onwards, as well as late filings from previous years. Finally, SAT reminded taxpayers of the importance of keeping their tax obligations updated and, when necessary, making the corresponding changes through a “Notice of Update of Economic Activities and Obligations,” which is submitted through the SAT Portal.
It is essential for all taxpayers to take advantage of these tools offered by SAT, as they simplify the tax compliance process and help avoid errors that can lead to fines. It's also important to maintain good accounting practices and keep accurate records of income and expenses, as this facilitates the process and contributes to long-term financial health.
