The SAT reaffirms its 2025 Tax Regularization Program, offering forgiveness of fines, surcharges, and payment facilities for taxpayers with annual income under 35 million pesos.
On July 21, 2025, the Tax Administration Service (SAT) issued Announcement 38/2025, confirming the validity of the 2025 Tax Regularization Program. This initiative is aimed at individuals and legal entities with annual income of up to 35 million pesos and offers attractive benefits for those wishing to become current with their tax obligations.
What is the 2025 Tax Regularization Program?
It is an extraordinary measure designed to facilitate the voluntary regularization of taxpayers’ fiscal status. The SAT offers the possibility of forgiving fines, surcharges, and expenses related to tax debts, provided that certain legal requirements are met.
This program is not a full amnesty or a recurring benefit, but rather an incentive designed to allow taxpayers to correct their tax situation in the least burdensome way possible.
Main Benefits of the Program
100% forgiveness of fines, surcharges, and enforcement expenses, including in cases with aggravating factors—representing a major opportunity for those with accumulated fines.
- Suspension of the Administrative Enforcement Procedure (PAE) without the need to guarantee fiscal interest, allowing the SAT to halt collections while regularization is underway.
- Flexible payment options in up to six installments, but only for final tax credits—that is, those already determined and not under appeal.
- For taxpayers with undetermined omissions, it is sufficient to submit the corresponding declaration to obtain forgiveness of fines and surcharges resulting from voluntary correction.
Who Can Access This Program?
Not all taxpayers qualify. The SAT explicitly excludes:
- Those who received forgiveness under the general amnesty programs of 2000, 2007, or 2013.
- Persons with final convictions for tax-related crimes.
- Those listed in Articles 69-B and 69-B Bis of the Federal Tax Code, related to simulated transactions (EFOS and EDOS).
Additionally, the taxpayer’s annual income must not exceed 35 million pesos.
Steps to Take Advantage of the Program
- Review your income and background to confirm that you meet the eligibility criteria.
- If you have omissions not yet determined by the SAT, submit complementary returns to benefit from the forgiveness.
- In the case of final tax credits, accept the determined amount and request payment in up to six installments.
- Make payments on time and avoid appealing, as any non-compliance or challenge will void the benefits.
Why Is This Program Important?
Because it allows taxpayers to get current with their fiscal obligations without the burden of accumulated fines or surcharges, enabling a more favorable and amicable regularization.
If you have tax debts or have failed to file returns, this program is a valuable opportunity to regularize with significant benefits. However, proper application requires a careful analysis and commitment to the terms set by the SAT, since it is still possible to appeal the authority’s decisions. For that reason, specialized legal advice is recommended to determine the strategy that will yield the greatest benefit.
At Vega, Guerrero & Asociados, we offer guidance and advice on federal, state, and local tax matters, and assist in structuring the legal defense related to fines and the audit powers exercised by tax authorities. Do you want to know if you qualify or how to take advantage of this program? Contact us to receive specialized advice and resolve any questions you may have.
