What You Need to Know About the 2025 Tax Miscellaneous Resolution and Its Impact on Your Business in Mexico

The Tax Administration Service (SAT) has issued the 2025 Tax Miscellaneous Resolution (TMR) along with its annexes, aiming to simplify tax procedures and enhance transparency in meeting tax obligations. This set of regulations introduces significant changes affecting both individuals and businesses, national and international. Here’s a breakdown of the key points you need to know:

Key Changes in the 2025 Tax Miscellaneous Resolution

1. Simplification of Procedures and Digitization:

   • Requirements for various authorization procedures, such as tax refunds, have been eliminated.

   • Procedures previously requiring in-person visits can now be completed electronically, reducing costs and saving time for taxpayers.

2. Benefits of the Tax Regularization Program:

   • Detailed operational rules for accessing the benefits of the program and applying the tax stimulus outlined in the Thirty-Fourth Transitory Article of the Federal Revenue Law for 2025 are provided.

3. Facilitations for Individuals:

   • Taxpayers with positive balances can request refunds in monthly payments or jointly in January of the following fiscal year.

   • Those wishing to rejoin the Simplified Trust Regime may submit their notification no later than January 31, 2025.

4. Protection of Social Programs:

   • Deposits from federal government social programs are considered non-seizable, offering added security to beneficiaries.

5. General Foreign Trade Rules:

   • Enhanced monitoring of goods from Asia imported through courier companies.

   • Application of 19% or 17% tax rates depending on the origin and value of the goods.

Impact on Foreign Nationals and Key Sectors

If you are a foreign national living or conducting business in Mexico, or if you operate in sectors such as tourism, real estate, or development, understanding these changes is crucial for your operations:

• Digitized procedures make compliance more accessible from anywhere in the world.

• New foreign trade rules may impact the importation of goods for businesses relying on international supplies.

• Fiscal benefits for individuals in the Simplified Trust Regime present an opportunity to optimize tax management.

Why Choose Our Advisory Firm?

The 2025 Tax Miscellaneous Resolution introduces complex rules and opportunities that require detailed analysis and precise execution. At our accounting and tax advisory firm:

• We specialize in assisting foreign nationals and locals in key sectors such as tourism, real estate, and business development.

• We design personalized strategies to optimize tax compliance, minimize risks, and maximize benefits.

• We provide proactive advisory services to ensure you are prepared for any regulatory changes.

Take Action Now!

Don’t let tax changes catch you off guard. Contact us today to schedule a personalized consultation and ensure your business complies with the new provisions while optimizing your tax position.

Call the experts at Cadena Business Advisors. We are here to help you navigate the 2025 Tax Miscellaneous Resolution successfully.

📞 +52 (322) 286 9315 | (322) 286 9322

📧 info@cadenaadvisors.com