Tax Filing & Returns in Mexico
Preparation and electronic filing of the Mexican federal tax cycle. For a persona moral that means monthly provisional ISR payments computed on the prior year's coeficiente de utilidad and an annual ISR return, at 30% on resultado fiscal (art. 9 Ley del ISR), filed in March of the following year; monthly definitive IVA returns at the 16% general rate (art. 1 Ley del IVA), or an effective 8% for taxpayers domiciled and operating in the northern or southern border zones under the estímulo fiscal decree, with 0% and exempt categories under arts. 2-A and 9 LIVA; the monthly DIOT informative return on operations with third parties, now filed through SAT's newer digital platform; and monthly remittance of ISR and IVA withheld on salaries, professional fees, rent and payments to non-residents. The generally reported due date for the monthly obligations is the 17th of the following month. IEPS applies monthly only to taxpayers dealing in excise-taxed goods and services (fuels, alcohol, tobacco, sugary drinks, gambling). Every one of these rates, deadlines and cadences is carried as prose from the statutes, NOT from a fetched authority page — sat.gob.mx refused all connections during research — so this variant is indicative and must be re-confirmed on sat.gob.mx before it is presented as a firm position.
3–12 business days
MXN
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
Contabilidad electrónica for the period (catálogo de cuentas, balanza, pólizas)
Issued and received CFDI 4.0 invoices, payment receipts (REP) and payroll CFDI
SAT cross-checks declarations against CFDI, so the invoice set and the returns must reconcile.
Bank statements and supporting documentation for deductions
Payroll and withholding records
Where salaries, professional fees, rent or payments to non-residents are made.
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| Statutory filing feeNo amount is carried because no SAT page could be fetched during research (sat.gob.mx refused all connections), and we do not write 0 for a fee an authority page did not confirm. Tax due is separate from any filing charge. Confirm on the SAT 'Declaraciones' pages (sat.gob.mx). The ISR 30% rate on resultado fiscal (art. 9 LISR), the March annual-return timing, the 17th-of-month provisional/IVA/withholding cadence, the 16% general IVA (art. 1 LIVA) and the 8% border estímulo (extended by DOF 31-12-2025 to 31 December 2026) are statutory and long-standing, but likewise unconfirmed against a fetched page this cycle. | Confirmed before payment |
| Comriq professional fee | Fixed fee within 1 business day |
How it runs
You will see these exact stages update in your client portal as we progress.
Records Received
Contabilidad electrónica, CFDI set and bank records collected and reconciled.
Returns Prepared
Monthly provisional ISR, definitive IVA, withholding declarations and the DIOT drafted; the annual ISR return prepared at year-end.
Your Approval
You review and sign off on the figures.
Filed with SAT
Submitted electronically through the SAT portal with the e.firma; acuse de recibo and any payment line delivered.
Indicative guidance — confirmed before payment
Requirements and statutory fees are set by Servicio de Administración Tributaria (SAT) — ISR, IVA, retenciones, DIOT and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.