Obligations / Mexico

What a company files in Mexico [MX]

Every entry below is the rule as Mexico publishes it. It is a reference, not a calendar: where a deadline runs from something only you know, this page says so instead of showing a date.

A template, not your deadline

This is the rule as published by the registry, checked against the primary source on the date shown. It is not your filing date. Where a deadline runs from incorporation, from a fiscal year the company itself elects, or from an event only you know about, no date can be derived here at all — the figure you see is the formula, not the answer. Extensions, transitional regimes and entity-specific exemptions are not reflected. Confirm with the registry before you rely on a date.

How the financial year is set — Fixed by statute

The year is fixed by statute and is the calendar year. Article 11 of the Código Fiscal de la Federación provides: «Cuando las leyes fiscales establezcan que las contribuciones se calcularán por ejercicios fiscales, éstos coincidirán con el año de calendario» — where the tax laws provide that contributions are computed by fiscal years, those years coincide with the calendar year. Company law says the same of the corporate year: article 8-A of the Ley General de Sociedades Mercantiles opens «El ejercicio social de las sociedades mercantiles coincidirá con el año de calendario, salvo que las mismas queden legalmente constituidas con posterioridad al 1o. de enero». Two caveats belong here rather than in a footnote. The sentence of article 8-A continues beyond the words quoted, so a company incorporated after 1 January is known to be an exception, but the terms of that exception were not read. The second paragraph of article 11 of the Code, which governs an irregular first fiscal year and a year closed by liquidation, could not be read either. In the ordinary case the year ends on 31 December, and only one deadline below is counted from a year end at all.

Código Fiscal de la Federación, consolidated text published by the Cámara de Diputados (LeyesBiblio), cover page: «Última reforma publicada DOF 09-04-2026». Article 11, first paragraph: «Cuando las leyes fiscales establezcan que las contribuciones se calcularán por ejercicios fiscales, éstos coincidirán con el año de calendario». Cross-read against the Ley General de Sociedades Mercantiles, consolidated text at https://www.diputados.gob.mx/LeyesBiblio/pdf/LGSM.pdf (cover: «Última reforma publicada DOF 20-10-2023»), article 8-A: «El ejercicio social de las sociedades mercantiles coincidirá con el año de calendario, salvo que las mismas queden legalmente constituidas con posterioridad al 1o. de enero». The second paragraph of article 11 of the Code and the remainder of the sentence of article 8-A were not legible in the text as served · checked 2026-10-04

Annual corporate income tax return (declaración anual del ISR)

Fixed date
Filed to
The Servicio de Administración Tributaria (SAT), the federal tax authority, through the authorised offices; article 9 of the Ley del Impuesto sobre la Renta names «las oficinas autorizadas», which in current practice means the SAT's electronic filing service.
Who it applies to
Every entity in the jurisdiction
Every legal person resident in Mexico that is taxed under Title II of the Ley del Impuesto sobre la Renta — the general corporate regime — pays the tax of the year by return. No threshold and no form-by-form distinction appears in the provision read: the duty follows from being a taxpayer of the year's tax. What the articles read do NOT settle is the position of the special regimes that sit outside Title II and of an entity in liquidation, because articles 76 and following of the Law, which spell out the catalogue of obligations and their variants, could not be read from the consolidated text as served. This record therefore states the ordinary case and nothing beyond it.
Deadline
31 March, every year. A calendar date fixed by statute, independent of the financial year.
Extensions and exceptions: Article 12 of the Código Fiscal de la Federación extends a period whose last day falls when the offices for the filing are closed to the next business day; the paragraph read states that in that case «se prorrogará el plazo hasta el siguiente día hábil». Nothing read gives a discretionary extension of this return on application. The additional days keyed to the sixth digit of the taxpayer's RFC, which Mexican practice associates with monthly filings under a standing benefits decree, were NOT read for this record and are not asserted anywhere in it.
If missed
No amount is asserted. Failure to file a return within the statutory period is an infringement sanctioned under articles 81 and 82 of the Código Fiscal de la Federación, but those articles sit well past the point at which the consolidated text stopped being legible here, and the figures in them are in any case updated for inflation and republished — the current amounts appear in an annex to the Resolución Miscelánea Fiscal, which was not read either. Surcharges and inflation adjustment on tax paid late run under articles 17-A and 21 of the same Code. Putting a remembered number in the field below would be worse than leaving it empty, so it is left empty.
Proof of filing
The acuse de recibo issued electronically by the SAT for the annual return, carrying the submission's digital seal and folio, together with the bank payment record (línea de captura) where tax was due with the return.
Primary source: Ley del Impuesto sobre la Renta, consolidated text published by the Cámara de Diputados (LeyesBiblio), cover page: «Última reforma publicada DOF 01-04-2024». Article 9: «El impuesto del ejercicio se pagará mediante declaración que presentarán ante las oficinas autorizadas, dentro de los tres meses siguientes a la fecha en la que termine el ejercicio fiscal». The calendar date of 31 March follows from that period together with article 11 of the Código Fiscal de la Federación (https://www.diputados.gob.mx/LeyesBiblio/pdf/CFF.pdf, «Última reforma publicada DOF 09-04-2026»), under which fiscal years coincide with the calendar year; the next-business-day rule is from article 12 of the same Code: «se prorrogará el plazo hasta el siguiente día hábil». Articles 76 and 76-A of the Income Tax Law were not legible in the text as served and are not relied on here
checked 2026-10-04 · Rechecked every 24 months

Monthly provisional payment of corporate income tax

Formula, not a date
Filed to
The Servicio de Administración Tributaria (SAT), through its electronic declaration and payment service; the payment is made to the authorised credit institutions against the reference (línea de captura) the service issues.
Who it applies to
Every entity in the jurisdiction
Every taxpayer of the corporate income tax makes payments on account of the year's tax month by month. The provision read opens with the duty itself and not with an exemption: «Los contribuyentes efectuarán pagos provisionales mensuales a cuenta del impuesto del ejercicio». The payment is owed on the strength of a coefficient of utility applied to cumulative revenue, so a month with no profit does not by itself remove the filing; the detail of how the coefficient is built, and the first-year rule that depends on it, sit further into article 14 than the text could be read here and are not stated. Nothing read sets a turnover floor below which the monthly cycle does not apply.
Deadline
Counted from an event, not from the calendar.
Extensions and exceptions: Two reasons keep this deadline off the exact footing. The law names a calendar day of the following month — «a más tardar el día 17 del mes inmediato posterior» — and the seventeen days recorded here reproduce that day from the end of a calendar month; the day itself, not the count, is the rule. And article 12 of the Código Fiscal de la Federación moves a last day that falls when the offices are closed: «se prorrogará el plazo hasta el siguiente día hábil», which for a date as early in the month as the 17th happens often. The additional days keyed to the sixth digit of the RFC under a standing benefits decree were not read and are not asserted here, although Mexican practice associates them with exactly this filing.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
No amount is asserted, for the same reason as the annual return: articles 81 and 82 of the Código Fiscal de la Federación carry the fines for a return not filed or filed late, those articles were not legible in the text as served, and their figures are inflation-adjusted and republished in an annex to the Resolución Miscelánea Fiscal that was not read. A late provisional payment additionally carries inflation adjustment and surcharges under articles 17-A and 21 of the Code, computed on the amount and the delay rather than as a flat sum.
Proof of filing
The acuse de recibo issued electronically by the SAT for the month's declaration, with its digital seal and folio, together with the bank record of payment against the línea de captura for that period.
Primary source: Ley del Impuesto sobre la Renta, consolidated text published by the Cámara de Diputados (LeyesBiblio), cover page: «Última reforma publicada DOF 01-04-2024». Article 14, first paragraph: «Los contribuyentes efectuarán pagos provisionales mensuales a cuenta del impuesto del ejercicio, a más tardar el día 17 del mes inmediato posterior». Next-business-day rule from article 12 of the Código Fiscal de la Federación (https://www.diputados.gob.mx/LeyesBiblio/pdf/CFF.pdf, «Última reforma publicada DOF 09-04-2026»): «se prorrogará el plazo hasta el siguiente día hábil». The remainder of article 14, which governs the coefficient of utility and the first-year position, was not legible in the text as served
checked 2026-10-04 · Rechecked every 24 months

Monthly value added tax return and payment (IVA)

Formula, not a date
Filed to
The Servicio de Administración Tributaria (SAT). Article 5o.-D of the Ley del Impuesto al Valor Agregado names «las oficinas autorizadas», which today is the SAT's electronic declaration and payment service; the tax itself is paid to the authorised credit institutions against the reference the service issues.
Who it applies to
Only registered foreign entities
The duty attaches to a person registered in the Federal Taxpayers Registry who carries out acts or activities subject to the tax. No registration threshold is recorded here, and that absence is deliberate rather than a gap: the article read computes the tax «por cada mes de calendario» without reference to any turnover figure, and no threshold appears in the articles that could be read. It is not, however, a positive finding that none exists elsewhere in the Law. The same article points to two regimes that displace the plain monthly cycle — articles 5o.-F and 33 of the Law — and neither of those articles was legible in the text as served, so a taxpayer who files other than monthly should read them rather than rely on this record. Whether a month with no taxable activity must still be declared is not stated in the article read and is not asserted.
Deadline
Counted from an event, not from the calendar.
Extensions and exceptions: As with the income tax instalment, the rule is a calendar day of the following month — «a más tardar el día 17 del mes siguiente al que corresponda el pago» — and the seventeen days recorded here reproduce that day from the end of the calendar month to which the tax relates. Article 12 of the Código Fiscal de la Federación moves a last day falling when the offices are closed to the next business day. The additional days keyed to the sixth digit of the RFC were not read and are not asserted.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
No amount is asserted. The fines for a return not filed, filed late or filed incompletely are in articles 81 and 82 of the Código Fiscal de la Federación, which were not legible in the consolidated text as served and whose figures are in any case updated and republished in an annex to the Resolución Miscelánea Fiscal that was not read. Tax declared and not paid carries inflation adjustment and surcharges under articles 17-A and 21 of the Code.
Proof of filing
The acuse de recibo issued electronically by the SAT for the month's value added tax declaration, with its digital seal and folio, together with the bank record of payment against the línea de captura for that month.
Primary source: Ley del Impuesto al Valor Agregado, consolidated text published by the Cámara de Diputados (LeyesBiblio), cover page: «Última reforma publicada DOF 12-11-2021». Article 5o.-D, first paragraph: «El impuesto se calculará por cada mes de calendario, salvo los casos señalados en los artículos 5o.-F y 33 de esta Ley»; second paragraph: «Los contribuyentes efectuarán el pago del impuesto mediante declaración que presentarán ante las oficinas autorizadas a más tardar el día 17 del mes siguiente al que corresponda el pago». That the 12 November 2021 decree is the latest amendment was checked against the publisher's own reform index for this law, https://www.diputados.gob.mx/LeyesBiblio/ref/liva.htm, whose last entry is reform 47 of 12-11-2021. Next-business-day rule from article 12 of the Código Fiscal de la Federación (https://www.diputados.gob.mx/LeyesBiblio/pdf/CFF.pdf). Articles 5o.-F, 32 and 33 of the Value Added Tax Law were not legible in the text as served and are not relied on here
checked 2026-10-04 · Rechecked every 24 months

Monthly determination and payment of employer social security contributions (cuotas obrero patronales)

Formula, not a date
Filed to
The Instituto Mexicano del Seguro Social (IMSS). The employer files the cédulas de determinación de cuotas for the month with the Institute and makes the payment; article 39 of the Ley del Seguro Social puts the filing and the payment in the same sentence and on the same date.
Who it applies to
Only registered foreign entities
The duty belongs to an employer (patrón) registered with the Institute and with workers enrolled in it, and registration is itself compulsory and fast: article 15, fracción I of the Law requires the employer to «Registrarse e inscribir a sus trabajadores en el Instituto, comunicar sus altas y bajas, las modificaciones de su salario y los demás datos, dentro de plazos no mayores de cinco días hábiles». Fracción II of the same article requires payroll records to be kept. There is no threshold: one enrolled worker brings the monthly cycle with it. A company with no personnel in Mexico does not reach this obligation at all, which is why the scope is recorded as registered rather than as applying to everyone. The contribution rates are not stated in this record; they turn on branch of insurance and on the worker's base salary, and the articles that set them were not read.
Deadline
Counted from an event, not from the calendar.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
No amount is asserted. The Law makes contributions a fiscal credit and treats a failure here as an infringement, but the sanction articles — 304 and 304-A to 304-C — sit past the point at which the consolidated text stopped being legible here, and the amounts in that part of the Law are expressed in multiples of a unit of measure that is revalued every year, so a remembered figure would be wrong on two counts at once. It is left empty on purpose.
Proof of filing
The cédula de determinación de cuotas for the month as received by the Institute, with the Institute's acknowledgement of the submission, and the bank receipt for the payment of the contributions for the same month.
Primary source: Ley del Seguro Social, consolidated text published by the Cámara de Diputados (LeyesBiblio), cover page: «Última reforma publicada DOF 15-01-2026». Article 39: «el patrón deberá presentar ante el Instituto las cédulas de determinación de cuotas del mes de que se trate, y realizar el pago respectivo, a más tardar el día diecisiete del mes inmediato siguiente». Article 15, fracción I: «Registrarse e inscribir a sus trabajadores en el Instituto, comunicar sus altas y bajas, las modificaciones de su salario y los demás datos, dentro de plazos no mayores de cinco días hábiles»; fracción II: «Llevar registros, tales como nóminas y listas de raya en las que se asiente invariablemente el número de días trabajados y los salarios percibidos por sus trabajadores». Articles 304 and 304-A to 304-C, which carry the sanctions, were not legible in the text as served
checked 2026-10-04 · Rechecked every 12 months

Annual ordinary general meeting of shareholders (asamblea ordinaria)

Formula, not a date
Filed to
Nothing is filed with an authority. The meeting is held by the company itself and its minutes are entered in the company's own book of minutes; in the articles of the Ley General de Sociedades Mercantiles that could be read, no annual return, annual account or annual report is owed to the Registro Público de Comercio or to the Secretaría de Economía. Publication in the Secretaría's electronic system appears in that law as a right of the shareholders to ask for it after the meeting has approved the report, not as a duty of the company, and it is therefore not recorded here as an obligation.
Who it applies to
Only these legal forms — Sociedad Anónima
Article 181 sits in the part of the Law that governs the sociedad anónima, and that is the form this record claims. The equivalent rule for the sociedad de responsabilidad limitada and for the other forms was not read, so nothing is asserted about them, and a company of another form should not read this entry as its own. The meeting is not a formality: the same article requires it to discuss, approve or modify the administrators' annual report, taking the comisarios' report into account, and to appoint the administrator or board and the comisarios and set their emoluments. The report itself has its own clock — article 173 requires that it «deberá quedar terminado y ponerse a disposición de los accionistas por lo menos quince días» before the meeting that is to discuss it, so the work behind the meeting starts earlier than the four-month window suggests. That fifteen-day step is deliberately not recorded as a separate item, because it runs backwards from a meeting date the company itself sets and the template has no way to show a deadline that precedes its own anchor.
Deadline
Within 4 months after the end of the financial year.
If missed
No amount is asserted, and in this case the reason is not only that the text ran out. The articles read attach no fine to failing to hold the meeting: the consequence the Law provides is of a corporate kind — shareholders holding the share of capital the Law specifies may require the meeting to be called, and on refusal may apply to a court to have it convened — and a company whose administrators and comisarios are appointed by that meeting may find their mandates unresolved. Whether any administrative sanction exists elsewhere in the Law was not established. A figure here would be an invention, not an approximation.
Proof of filing
The minutes (acta) of the ordinary general meeting, signed as the Law requires and entered in the company's book of minutes, with the administrators' annual report and the comisarios' report attached, and the evidence that the report was made available to the shareholders before the meeting.
Primary source: Ley General de Sociedades Mercantiles, consolidated text published by the Cámara de Diputados (LeyesBiblio), cover page: «Última reforma publicada DOF 20-10-2023». Article 181: «La Asamblea Ordinaria se reunirá por lo menos una vez al año dentro de los cuatro meses que sigan a la clausura del ejercicio social», followed by the three fracciones on the administrators' report read together with the comisarios' report, the appointment of the Administrador or Consejo de Administración and of the Comisarios, and their emoluments. Article 8-A for the corporate year: «El ejercicio social de las sociedades mercantiles coincidirá con el año de calendario, salvo que las mismas queden legalmente constituidas con posterioridad al 1o. de enero». Article 173 for the fifteen-day availability of the report: «deberá quedar terminado y ponerse a disposición de los accionistas por lo menos quince días». Article 177, read in full, grants the shareholders the possibility of requesting publication of the financial statements in the electronic system of the Secretaría de Economía once the meeting has approved the report — it does not impose an annual publication, which is why no such item appears in this record
checked 2026-10-04 · Rechecked every 24 months
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