The Tax Administration Service (“SAT”) has launched a program to help individuals and businesses with outstanding tax debts. This program is available to taxpayers with incomes of up to 35 million pesos. If you owe taxes from 2023 or previous years, you can use this program to regularize your situation (applicable during fiscal year 2025).
Rafael Kichik
Socio, GKR I Kichik & Rosas
Luis Rosas
Socio, GKR I Kichik & Rosas
Requirements to Participate
To access the program, taxpayers must meet the following requirements:
No prior waivers: Taxpayers must not have received waivers in previous programs (2000, 2007, 2013).
No legal convictions: Not have a final and binding court conviction for tax crimes.
Not listed under Articles 69-B or 69-B Bis: Not appear in the lists published by the SAT under Articles 69-B and 69-B Bis of the Federal Tax Code.
Program Modalities
Taxpayers with updated omitted contributions
What to do: request a payment reference number via the SAT portal, Virtual Office or by visiting a SAT office.
Condition: payment must be made in a single installment.
Taxpayers undergoing audit or verification procedures.
Requirement: correct any detected irregularities and self-correct within the timeframe established by the SAT.
Benefit: taxpayers can apply for the discount before the tax authority issues a final resolution.
Taxpayers with existing installment agreements.
What it means: the program applies if you have an outstanding balance as of January 1, 2025, only if the uncovered portion of omitted contributions is paid.
Process:
Request the discount via the SAT portal, Virtual Office, or in person.
If approved, the SAT will issue a payment reference number for you to complete the payment.
Option for Installments: Payments can be made in up to six monthly installments, as long as you are not in bankruptcy or insolvency proceedings.
Taxpayers with confirmed tax debts.
What it means: the program applies to tax debts determined by the authority that are not being contested or for which the taxpayer waives any form of legal defense.
Process:
Request the discount via the SAT portal, Virtual Office, or visiting SAT offices.
If approved, the SAT will issue a payment reference number for you to complete the payment.
Relevant Conditions
Non-compliance: failure to make payments within the established deadlines will void the discount and the full debt, including penalties and surcharges, will be due.
Suspension of collection: The fiscal execution process will be suspended after submitting the request, and the guarantee the fiscal interest is not applicable while your case is being reviewed.
Acceptance of tax debt: For installment or final debts the entire debt must be accepted. Contesting the debt will void the discount.
Tax benefit: The discount is non-refundable, non-transferable, and is not considered a taxable income for income tax purposes.
How to Apply for the program
Access the SAT portal or use the Virtual Office.
Submit a clarification case or schedule an in-person appointment.
If approved, you will receive a payment reference number to complete your payment.
For additional reference, please find information published by tax authorities in the following link:
Comments