The Tax Administration Service (SAT) has launched two digital platforms aimed at facilitating taxpayers in fulfilling their tax obligations. These tools were presented on Friday, February 7. The first platform is aimed at individuals who are taxed under the Business and Professional Activities regimes, as well as under the Leasing regime. The second platform is designed for individuals and legal entities required to submit the Informative Declaration of Operations with Third Parties (DIOT).
In the words of the SAT, 'With these actions, the SAT reaffirms its commitment to simplifying and facilitating timely compliance with tax obligations.'
The new platform for Business and Professional Activities and Leasing, available at https://pstcdypisr.clouda.sat.gob.mx, will allow individuals to submit their provisional or definitive payments for Income Tax (ISR) and Value Added Tax (IVA) starting from the 2025 fiscal year. This platform will include the preloading of Digital Tax Receipts over the Internet (CFDI) issued and received, as well as information on provisional payments from previous months of the declared fiscal year.
On the other hand, the platform for the Informative Declaration of Operations with Third Parties (DIOT) began operating on February 3. On this platform, individuals and legal entities required to submit the DIOT will report on the payment, withholding, crediting, and transfer of VAT in operations with their suppliers. This declaration is submitted monthly or biannually by legal entities earning income from agricultural, forestry, livestock, and fishing activities.
The SAT has communicated that taxpayers will be able to comply with their tax obligations through batch upload, which allows generating a file with the VAT information from suppliers, or through manual upload for those with a lower volume of operations. Additionally, they will be able to submit more than 40,000 records without needing to visit a SAT office in person and will obtain a receipt as proof of submission.
For those required to submit the DIOT, the page https://pstcdi.clouda.sat.gob.mx has been enabled for declarations starting from the 2025 fiscal year and for overdue prior declarations. The SAT has reminded taxpayers to update their tax obligations and make the necessary changes through the 'Notice of Update of Economic Activities and Obligations' available on the SAT Portal.
