On 10 September 2026, the SAT issued Tax Information Bulletin 12, focusing on critical filing deadlines for the third quarter of 2026 and procedural updates for annual tax return preparations. The bulletin reminds taxpayers of the 17 October deadline for provisional income tax payments (ISR) for September, the 15 October deadline for VAT (IVA) monthly declarations, and the 30 September deadline for the Informative Declaration of Operations with Third Parties (DIOT).
Key Takeaways
- Provisional Payment Calculations: Updated guidance on the optional simplified calculation method for RESICO taxpayers, including new income thresholds and deduction percentages effective for Q3 2026 payments.
- DIOT Simplification: Introduction of a pre-filled DIOT format available through the SAT portal, reducing manual data entry for taxpayers with recurring supplier/customer relationships.
- Penalty Relief Program: Extension of the voluntary correction program allowing taxpayers to amend 2025 annual returns without penalties if filed before 31 December 2026, subject to specific conditions.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement