Do you have tax debts and want to regularize them?

September 30th is the deadline to apply the 100% reduction in fines, surcharges, and enforcement costs.

The 2025 Revenue Law provides a tax incentive for a 100% reduction in fines, surcharges, and enforcement costs. The main requirements to qualify for the program are:

1. If you are an individual or legal entity whose total income in the fiscal year in question did not exceed 35 million pesos.
2. Whether it concerns fines imposed for violations indicated in tax, customs and foreign trade laws; fines derived from non-compliance with tax obligations other than payment obligations: fines with aggravating circumstances, as well as with respect to surcharges and execution costs related to own federal contributions, withheld or transferred, or with compensatory quotas, whose administration and collection corresponds to the Tax Administration Service or the National Customs Agency of Mexico, and
3. No forgiveness, reduction, decrease or any other similar benefit would have been received based on the previous programs.
4. Do not have a final conviction for committing any tax crime.
5. Not being published in the lists of articles 69-B or 69-B Bis of the Federal Tax Code.

The application for the incentive is subject to submission of the application by September 30, 2025, as well as the filing of the corresponding tax returns, which must show the updated amounts omitted. The corresponding payment must be made in a single installment, no later than December 31, 2025.

This is a great opportunity for taxpayers to catch up on their tax obligations. We are available to assist you every step of the way.