Overview
- Mexico’s tax authority SAT opened online filing for individuals for the full month of April and reported 599,035 returns submitted on the first day.
- Returns in Mexico can be filed 24/7 on the SAT portal, with an April 30 deadline for individuals to submit the 2025 annual return.
- SAT officials say most refunds could arrive in about 4.5 to 5 days on average, though law allows up to 40 business days, and deposits require active electronic banking details.
- Who must file in Mexico includes workers over 400,000 pesos in annual wages, people with multiple employers, foreign-source salaries, or income from professional services, business activities, rentals, sales of goods, interest, or dividends, with some simplified regime taxpayers (Resico) exempt from an annual return.
- Peru’s SUNAT enabled digital filing for roughly 800,000 individuals without a business through Virtual Form No. 709 or the APP Personas, uses a schedule based on the last digit of the RUC, and provides a personalized reference file that taxpayers should review for income, deductible expenses, and retentions before submitting.