Indirect cash flow method: more than receipts and payments
NIF B-2 allows two methods for preparing cash flows: direct (showing receipts and payments) and indirect, which is commonly used in Mexico. The indirect method starts with accounting profit and adjusts: Items that do not involve actual cash flows...
Calculating PTU 2025 in Excel: How to calculate profit sharing for fiscal year 2024?
During the months of April, May, and June, thousands of companies in Mexico seek to comply with one of the most important labor obligations: profit sharing (PTU). Although the calculation is based on taxable income generated in 2024, the PTU payment is made...
SAT 2025: Why is your credit balance being delayed and what can you do about it?
In April 2025, numerous taxpayers in Mexico reported delays in receiving refunds of outstanding balances after filing their Annual Tax Return for the 2024 fiscal year. Although the Tax Administration Service (SAT) claims to be complying...
Were you denied your automatic income tax refund? Here's what you need to know.
Every year, thousands of taxpayers in Mexico file their annual tax returns hoping to obtain a positive balance. However, in some cases, the SAT (Tax Administration Service) does not authorize automatic refunds and instead requests a more detailed verification of the information. If you...