In this filing season it will be important to know the peculiarities of the new format. In this regard, the Tax Administration Service (SAT) released the frequently asked questions on the filing of the Annual Return for legal entities for the fiscal year 2023. In this regard, the following can be clarified:

  • Cut-off date of the information that is pre-filled in the declaration.
  • Type of income that can be reported in the node called "Income that only accrues in the annual declaration".
  • ¿Se pueden declarar ingresos omitidos en pagos provisionales dentro de la declaración anual 2023?
  •  If I need to reduce my income, can I do it through the annual tax return?