Quick Answer
Each month in RESICO, reconcile collections with CFDI, review withholdings and VAT, validate the pre-filled return, file and pay on time, and keep the return, receipt, payment line, and working papers. Simplified does not mean automatic.
Manage RESICO month by month with a checklist of collected CFDI, expenses, withholdings, VAT, tax return, payment, and file.
Original Fintax publication: what a monthly accounting support for RESICO includes.
Before Acting
Do not file with pre-filled data without reviewing cancellations, collections, withholdings, and obligations. Data visible on the portal may still require clarification.
What it means in practice
RESICO simplifies ISR calculation but does not eliminate control. The monthly return is fed by CFDI and must be reconciled with actual collections, cancellations, credit notes, withholdings, and VAT.
The convenience of a pre-filled return does not make the data infallible. Review the viewer, bank statements, and XML files before submitting, and confirm that your active obligations match your activity.
Decision Map
Review Checklist
- Active obligations and regime in the RFC.
- CFDI of income for amounts actually collected.
- CFDI of expenses and investments kept and classified.
- ISR withholdings identified by corporate client.
- Monthly return, payment line, payment, and receipt archived.
Step by Step
- Close sales and collections for the month.
- Validate CFDI, cancellations, and withholdings.
- Reconcile VAT and expenses with bank.
- Review and submit the pre-filled return.
- Pay, archive, and set dated pending items.
Frequently Asked Questions
Does RESICO mean I don't need accounting?
There are facilitation measures, but you must control collected income, CFDI, VAT, withholdings, payments, and obligations. The level of support depends on your operation.
Is the pre-filled return always correct?
It should not be assumed. Compare issued, collected, canceled CFDI and withholdings with bank statements and period documents.
Do RESICO individuals file an annual return in 2025?
The 2026 RMF includes a facilitation to be exempt in certain cases. Verify your situation and the current rule before deciding.
Official sources and related readings
Consult official sources: SAT RESICO monthly return, Articles 113-E to 113-J of the LISR, 2025 annual return facilitation.
Continue with these Fintax guides: When RESICO is convenient, Monthly return control.
What to do now
Save the diagnosis, consulted source, date, responsible person, and evidence of each decision. If there is a material difference, an overdue obligation, or a formal SAT action, review the complete file before filing an amendment, paying, or responding.
