Overview
- Mexico’s tax authority opened the 2025 personal return window for April 1–30, with the portal available 24/7 for electronic filing.
- Officials say automatic refunds for clean, unmodified returns will average about 4.5–5 business days, though the law still allows up to 40 business days if a review is needed.
- The updated form now requires section‑by‑section completion and preloads withholding data, adds fields for SOFIPOS interest, integrates Plan México stimuli, and flags deductions with issues; refunds of 10,001 pesos or more must be sent with an e.firma.
- For enforcement in 2026, SAT plans targeted audits of 1,200 large taxpayers and 12,000 SMEs, focusing on red flags such as fake invoicing, simulated deductions or losses, irregular trade practices, abusive stimulus claims, and transactions with low‑tax jurisdictions.
- In a regional parallel, Peru’s Sunat reports that more than 130,000 companies filed early ahead of its March 26–April 13 corporate schedule, reflecting broader moves toward digital filing and faster oversight.