Strategic Planning for the 2025 Fiscal Year-End: What Every CompanyShould Review Today

The fiscal year-end is one of the most sensitive periods for any business. Many

companies wait until March to react to their numbers… but strong, well-managed

companies plan ahead.

At Cadena Advisors, we see it every year: anticipating your tax position is the key

factor that separates an orderly closing from one full of surprises.

1. Review your accounting and tax reconciliations

Every fiscal year closing begins with a simple truth:

if your accounting doesn’t match, your tax return won’t either.

Make sure that:

•  The CFDI invoices you issued and received match your actual income and expenses.

•  Your accounting records correctly reflect what has been reported to the SAT.

•  There are no discrepancies between accounting, bank statements, and monthly filings.

  An early reconciliation allows you to correct issues in time.

2. Evaluate your deductions and documentation

The tax authority reviews the substantiation of deductions more thoroughly every

year.

Before December, check:

•  Valid and properly issued CFDI invoices.

•  A clear relationship between deductions and your business activity.

•  Correct payment methods and compliance with payroll-related obligations.

A poorly supported deduction can become a penalty or an adjustment.

3. Project your annual ISR (the key to the closing)

This review determines whether you will have:

•  A balance to pay

•  A balance in favor

•  An opportunity to optimize

Comparing provisional tax payments versus actual profit helps you anticipate cash-

flow needs, take advantage of incentives, and make strategic financial decisions.

4. Assess risks: could your company fall under the SAT’s audit criteria?

With the SAT’s new audit guidelines, it is essential to review:

• Undeclared income

• Differences between purchases and sales

• High-risk suppliers (EFOS)

• Inconsistent deductions

• Effective tax rates below your industry average

Identifying risks today prevents audits tomorrow.

5. Schedule a preventive review

Planning ahead allows you to:

• Correct inconsistencies

• Optimize taxes

• Avoid penalties

• Prepare a clear and orderly closing

• Have accurate information for strategic decision-making

Conclusion

Companies that prepare in advance protect their profitability, minimize risks, and

operate with confidence.

At Cadena Advisors, we guide you step-by-step to close the year with certainty and

financial clarity.

Request a personalized consultation and start your fiscal year-end with a strategic advantage.

Important Note:

The points mentioned below represent general guidelines. The specific details, priorities, and actions may vary depending on each company’s economic activity, structure, type of income, tax obligations, and particular circumstances. To define precise measures, a personalized analysis is essential.