Regulatory Alerts2025-02-17 | DOF 5749331Added
Resolution of Administrative Facilitations for Taxpayers in the Sectors Identified Therein for 2025
The Resolution establishes administrative and verification facilitations for taxpayers in the primary sector and federal land freight transport sector for the 2025 fiscal year. It allows agricultural, forestry, livestock, and fishing taxpayers to deduct up to 10% of their own income (capped at $800,000 MXN) for labor, livestock feed, and minor expenses, subject to specific documentation requirements. It permits moral persons in these sectors to make semi-annual provisional ISR payments and VAT declarations, and allows a 4% ISR withholding rate for occasional field workers with daily wages below specific thresholds. Additionally, it exempts certain agrarian moral persons from filing provisional and annual ISR and VAT declarations if their income per member does not exceed 20 UMAs (with a collective cap of 200 UMAs, except for ejidos and communities), and allows producers to use distributor settlements as sales receipts.
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