Overview
- Mexico’s tax authority opened corporate filings for fiscal year 2025 on January 1 with a final deadline of March 31, 2026.
- Key cutoffs vary by regime: January 19 for companies in liquidation, February 16 for non‑profit legal entities, and March 31 for other regimes including RESICO.
- The SAT’s platform preloads payments, PTU, ISR retentions, CFDI of returns and discounts, and prior‑year remnants, with simulators for Régimen General and RESICO available since December 1, 2025.
- Submitting requires a valid e.firma and electronic banking, with balances due paid by transfer through authorized banks; any data changes must be filed as complementary returns.
- In the U.S., reports point to a January 26 start for IRS processing, the individual filing deadline is April 15, ITINs unused in 2022–2024 expired on December 31, 2025, and tax data generally is not shared with immigration authorities absent a court order.