Agreement Issuing Guidelines to Apply the Decree Granting Tax Incentives to Support the National Strategy "Plan Mexico"

DOF: 21/03/2025

AGREEMENT issuing the Guidelines to apply the Decree granting tax incentives to support the national strategy named "Plan Mexico", to foster new investments, to incentivize dual training programs and to promote innovation.

The Evaluation Committee, based on Articles First, first paragraph, fraction V, Fifth, and the Fourth Transitory of the "Decree granting tax incentives to support the national strategy named 'Plan Mexico', to foster new investments, to incentivize dual training programs and to promote innovation", published in the Official Gazette of the Federation on January 21, 2025, issues the following:

AGREEMENT ISSUING THE GUIDELINES TO APPLY THE DECREE GRANTING TAX INCENTIVES TO SUPPORT THE NATIONAL STRATEGY NAMED "PLAN MEXICO", TO FOSTER NEW INVESTMENTS, TO INCENTIVIZE DUAL TRAINING PROGRAMS AND TO PROMOTE INNOVATION.

CHAPTER ONE GENERAL PROVISIONS

1. These Guidelines aim to establish the requirements and procedure to obtain the Certificate of Compliance referred to in Article First, first paragraph, fraction IV of the Decree; the criteria, eligibility parameters, and requirements that investment projects and the collaboration agreement referred to in Article First, first paragraph, fraction III of the aforementioned Decree must meet; as well as the integration, powers, quorum, conduct of sessions, decisions, and other aspects related to the Evaluation Committee indicated in Article Fifth, second paragraph of the same instrument.

2. For the purposes of these Guidelines, the following shall be understood:

I. CADERR: Advisory Council for Regional Economic Development and Relocation.

II. Evaluation Committee: A collegiate body created for the application of tax incentives, which is provided for in Article Fifth of the Decree.

III. Certificate of Compliance: A document issued by the Evaluation Committee that certifies compliance with the requirements, as well as the criteria and eligibility parameters established in the Decree and in these Guidelines.

IV. Accredited Taxpayer: The natural and legal persons referred to in Article First of the Decree, who hold the Certificate of Compliance.

V. Applicant Taxpayer: The natural and legal persons referred to in Article First, first paragraph of the Decree, who submit an application to the Single Window in order to obtain the Certificate of Compliance to apply the tax incentives established in the Decree.

VI. Collaboration Agreement: A legal instrument celebrated by the SEP through the Undersecretariats of Upper Secondary Education or Higher Education with the Applicant Taxpayer, in which, among other aspects, the commitments to which each of the parties obligates itself for the implementation of Dual Education are established.

VII. Criteria and Eligibility Parameters: Requirements provided for in guidelines 13, 14, 15, and 16 of these Guidelines that the Applicant Taxpayer must meet to obtain the Certificate of Compliance and be able to apply the tax incentives provided for in the Decree.

VIII. Decree: "Decree granting tax incentives to support the national strategy named 'Plan Mexico', to foster new investments, to incentivize dual training programs and to promote innovation", published in the Official Gazette of the Federation on January 21, 2025.

IX. Circular Economy: A sustainable production and consumption economic model that contemplates all stages of the life cycle of products and services, to generate designs and schemes that decrease environmental impacts through technical and biological cycles that enable the permanence and sustainable reintegration of their components, guaranteeing the essential conditions with which every person must comply and respecting the ecological limits that sustain life, obtaining as a result a development that is within the limits of what is ecologically safe and socially just.

X. Dual Education: An educational option of the mixed modality where the teaching process and the learning process take place both at school and at the place established by the Applicant Taxpayer, according to the respective plan and study program of the upper secondary and higher levels.

XI. IMSS: Mexican Institute of Social Security.

XII. Guidelines: These Guidelines to apply the tax incentives of the Decree.

XIII. Investment Project in New Fixed Asset Goods: A technical proposal for investments in new fixed asset goods to be carried out in national territory aimed at maximizing the competitive advantages of our country, developing local/regional supply chains, and strengthening direct commercialization channels.

XIV. Investment Project for the Development of Inventions Susceptible of Protection through Patents or Utility Model Registration: A technical proposal aimed at promoting research and technological development that allows transforming scientific and technological knowledge into new patentable inventions, susceptible of being reproduced and used in any branch of economic activity, giving rise to new or better products or processes; or alternatively, a technical proposal aimed at promoting utility models that as a result of a modification in their disposition, configuration, structure, or form of objects, utensils, apparatus, or tools, present a different function with respect to the parts that integrate them or advantages in terms of their utility.

XV. Investment Project for the Obtaining of Initial Certifications: A technical proposal prepared for compliance with standards established in a regulation or a set of specific rules that allow the competitiveness of processes and participation in local/regional supply chains, whose purpose is to obtain for the first time the document certifying it, issued by a competent public or private body.

XVI. SAT: Tax Administration Service.

XVII. Secretariat: Secretariat of Finance and Public Credit.

XVIII. SEP: Secretariat of Public Education.

XIX. SE: Secretariat of Economy.

XX. Single Window: Reception window for procedures related to the Certificate of Compliance, located in the Unit of Tax Revenue Policy, attached to the Undersecretariat of Revenues of the Secretariat, with address at Palacio Nacional, s/n, building 4, floor 4, Centro Neighborhood, Cuauhtémoc Municipality, Mexico City, C.P. 06000, during hours from 9:00 to 18:00, Monday to Friday. The email address constanciaplanmexico@hacienda.gob.mx is also considered the Single Window, where documents may be sent in electronic format.

CHAPTER TWO OF THE EVALUATION COMMITTEE

3. The Evaluation Committee shall be composed of:

I. The Undersecretary of Revenues of the Secretariat, who shall preside over the Evaluation Committee and shall have the right to speak and vote, which in case of a tie shall be decisive.

II. A representative of the SE who shall be the Undersecretary of Industry and Commerce, who shall have the right to speak and vote.

III. A representative of CADERR who shall only have the right to speak, without the right to vote.

The Evaluation Committee shall have a Technical Secretary, who shall assist the President in the development of their functions. This function shall be assumed by an official with a minimum level of Area Director or equivalent from the Unit of Tax Revenue Policy of the Undersecretariat of Revenues of the Secretariat.

The titular members of the Evaluation Committee shall have substitutes, who must have the level of Unit Head or General Director or equivalents, who shall be freely designated by the titular members, who in turn may be substituted by officials with the level of Coordinator or equivalents, provided they are designated by the titular members. The substitutions referred to in this paragraph must be notified to the Evaluation Committee through the Technical Secretary within a period not exceeding ten business days counted from the date of substitution.

For the Evaluation Committee to hold a session, all its members must be present. If this quorum is not met, the President shall call for a second session to be held within the next three business days, which shall be held with at least the attendance of the President, any other of its members, and the Technical Secretary.

The representatives of the Secretariat and of the SE in the Evaluation Committee may not abstain from voting, except when there is some impediment to do so according to what is established in the General Law of Administrative Responsibilities, in which case, the substitute representative shall be the one to cast the corresponding vote.

The President of the Evaluation Committee or their substitute shall represent the Committee before judicial and administrative authorities in matters related to the acts and resolutions issued regarding the tax incentives provided for in the Decree.

The participation of the members of the Evaluation Committee and of the Technical Secretary shall be honorary, and they shall not receive any economic compensation for such participation.

4. The Evaluation Committee shall have the following powers:

I. Analyze the information and documentation presented by the Applicant Taxpayer.

II. Issue or revoke the Certificate of Compliance to the Applicant Taxpayer or Accredited Taxpayer, as appropriate.

III. Determine the maximum amount that the Accredited Taxpayer may apply for each fiscal year and for each of the tax incentives, in accordance with Article Fifth of the Decree and the criteria and eligibility parameters, as appropriate.

IV. Constitute working groups to carry out analyses or studies related to investment projects and collaboration agreements.

V. When required, include the participation of special guests, experts in the topics of the projects and agreements presented by the Applicant Taxpayers, and if necessary, request the opinion of academics, specialists, or representatives of organizations from the private, public, and social sectors.

VI. Request from the Departments and Entities the information necessary for the exercise of their powers.

VII. Monitor compliance with these Guidelines.

VIII. Meet in an ordinary manner once a month, within the first ten days of the month, and in an extraordinary manner when required.

IX. Approve modifications to these Guidelines.

X. Issue the necessary agreements for the fulfillment of its object and follow up on them.

XI. Interpret these Guidelines and resolve matters not provided for in them that are subject to the Decree.

XII. Those that are necessary for the fulfillment of the object of the Evaluation Committee, in accordance with the Decree and these Guidelines.

5. The President of the Evaluation Committee shall have the following powers:

I. Preside over the sessions of the Evaluation Committee.

II. Call ordinary sessions to the members of the Evaluation Committee, with at least five business days' advance notice, via institutional email, indicating the date, time, and place where the session will take place, as well as the corresponding agenda.

III. Submit to the consideration and approval of the Evaluation Committee the investment projects and collaboration agreements.

IV. Call extraordinary sessions when, in their judgment, circumstances warrant it, with at least three business days' advance notice, via institutional email, indicating the date, time, and place where the session will take place, as well as the corresponding agenda.

V. Request from the members of the Evaluation Committee the necessary information within the scope of their respective competencies regarding investment projects and collaboration agreements.

VI. Appoint the Technical Secretary of the Evaluation Committee.

VII. Verify and follow up on the execution of the agreements of the Evaluation Committee.

VIII. Inform the SAT of the list of Accredited Taxpayers, the amount of the approved incentive, and the validity of the investment projects or collaboration agreements, as well as those to whom the Certificate of Compliance was revoked.

IX. Those that are necessary for the fulfillment of the object of the Evaluation Committee, in accordance with the Decree and these Guidelines.

6. The Technical Secretary shall have the following functions:

I. Assist the President of the Evaluation Committee in the development of their powers.

II. Keep control of the applications for Certificates of Compliance received, in process, issued, and revoked by the Evaluation Committee.

III. Draft the minutes of the sessions of the Evaluation Committee, which must be approved and signed in the subsequent session.

IV. Register and control the minutes, agreements, and all documentation related to the Evaluation Committee.

V. Act as a communication channel between the members of the Committee, as well as between them and the taxpayers.

VI. Notify the Accredited Taxpayers of the agreements taken by the Evaluation Committee, as well as any other communication.

VII. Those that are necessary for the fulfillment of the object of the Evaluation Committee, in accordance with the Decree and these Guidelines.

7. The Secretariat, the SE, and CADERR shall be empowered to verify, each within the scope of their competence, compliance with the requirements, criteria, and eligibility parameters.

CHAPTER THREE OF THE CERTIFICATE OF COMPLIANCE

FIRST SECTION REQUIREMENTS FOR THE OBTENTION OF THE CERTIFICATE OF COMPLIANCE

8. To obtain the Certificate of Compliance, the Applicant Taxpayer must comply, in addition to the requirements provided for in the Decree, with the following:

I. Present the following documents:

a) Tax Status Certificate.

b) Positive opinion on the compliance with tax obligations referred to in Article 32-D of the Federal Tax Code.

c) Copy of the valid official identification of the Applicant Taxpayer or, if applicable, of the legal representative (voter credential, passport, or professional ID with photograph, or if applicable, the corresponding migratory document issued by a competent authority).

d) In the case of legal persons, a simple copy of the current general notarial power of attorney for acts of dominion or administration of the legal representative of the Applicant Taxpayer.

e) Schedule of determination of employer-employee contributions, from the three months prior to the date of the application, in printed format or issued through the computer program authorized by the IMSS, in accordance with the Social Security Law and the Regulations of the Social Security Law in matters of Affiliation, Classification of Companies, Collection, and Audit.

II. Have an advanced electronic signature in accordance with Article 17-D of the Federal Tax Code.

III. Present the free-form writing referred to in guideline 9 of these Guidelines, which must meet the following requirements:

a) Address, email for hearing and receiving notifications, as well as the name of the person(s) authorized to receive them.

b) Indicate, if applicable, the trade name registered before the Mexican Institute of Industrial Property.

c) Indicate the number of active workers registered with the IMSS, the regime in which they are enrolled, how many are permanent or temporary, as well as the area to which they belong.

d) Indicate if any of the following tax incentives apply:

i) Development Poles of Well-being of the Isthmus of Tehuantepec.

ii) Industrial Poles of Well-being Progreso I and Mérida I of the state of Yucatán.

iii) Northern border region.

iv) Southern border region.

e) Declare under oath that the data and documents presented are lawful, reliable, and verifiable; and that they have read and accept the terms and conditions indicated in the Decree and in these Guidelines.

f) Declare that they have not filed a defense mechanism or any other administrative or jurisdictional procedure promoted against the agreements of the Evaluation Committee or, if applicable, declare that they have withdrawn from them before submitting the application.

IV. Present the Investment Project in New Fixed Asset Goods, the Collaboration Agreement, the Investment Project for the Development of Inventions Susceptible of Protection through Patents, the Utility Model Registration, or the Investment Project for the Obtaining of Initial Certification, as appropriate, in accordance with these Guidelines.

SECOND SECTION OF THE PROCEDURE TO PROCESS THE CERTIFICATE OF COMPLIANCE

9. The Applicant Taxpayer, to obtain the Certificate of Compliance, must present a free-form writing in Spanish to the Single Window.

Additionally, they must present the information and documentation referred to in guidelines 8, 13, 14, 15, and 16 of these Guidelines, as appropriate.

When the application is submitted in electronic format, it shall be considered received at the moment of issuing the response from the same email address that confirms the time and date of receipt of the information and documentation indicated in the previous paragraph.

Documents sent via email must be attached in PDF format, and each file may not exceed 20 megabytes.

The free-form writing referred to in the first paragraph of this guideline must contain the handwritten signature of the Applicant Taxpayer or their legal representative, as appropriate. Digitalized documents that must contain the original handwritten signature cannot be signed in the PDF format using the "Fill or Sign" option or similar.

10. Upon receipt of the free-form writing at the Single Window, with the information and documentation referred to in the previous guideline, the Technical Secretary, within a period not exceeding six business days, will verify that the documents presented by the Applicant Taxpayer comply with what is provided in the Decree and in these Guidelines, and in case of any inconsistency, they will be notified and required to correct the detected irregularities within a period of three business days.

The period of three business days referred to in the previous paragraph may be extended by five additional business days, provided that there is a duly justified request for extension and it is submitted through the Single Window, prior to the expiration of the aforementioned period.

The extension requested in terms of the previous paragraph shall be understood as granted without the need for a pronouncement by the Secretariat, through the Technical Secretary, and shall begin to be counted from the next business day following the expiration of the period referred to in the previous paragraph.

In case the Applicant Taxpayer does not present the information or documentation referred to in this guideline on time and in proper form, or presents it incomplete, they shall be considered not presented, and consequently, no processing will be given to their application for the Certificate of Compliance.

Once the periods referred to in the first and second paragraphs of this guideline have concluded, the information presented by the Applicant Taxpayer will not be taken into account.

11. Once the Secretariat, through the Technical Secretary, verifies that the application was presented with all the requirements established in the Decree and in these Guidelines, within a period not exceeding four business days, it must forward said application to the other members of the Evaluation Committee so that they analyze and value the information and documentation presented by the Applicant Taxpayer and issue their resolution within the scope of their competence within a period not exceeding thirty business days.

Those applications that are not forwarded by the Technical Secretary to the members of the Evaluation Committee, in terms of the previous paragraph, shall be understood as applications that do not meet the requirements established in the Decree and in these Guidelines, and consequently, they will not be considered viable for evaluation.

12. Once the members of the Evaluation Committee issue the resolution referred to in the previous guideline, each confirming within the scope of their competence that the Applicant Taxpayer meets the requirements of the Decree, as well as the criteria and eligibility parameters established in these Guidelines, the Evaluation Committee, within a period not exceeding seven business days, must issue the Certificate of Compliance, prior to an ordinary or extraordinary session of the committee, in which the tax incentive and the authorized amount are indicated, which will be notified by the Secretariat to the Accredited Taxpayer, through the Technical Secretary, within a period not exceeding four business days counted from its date of issuance.

Applicant Taxpayers who do not receive their Certificate of Compliance within the period of three months counted from the date of submission of their application, it shall be understood that the Evaluation Committee resolved in the negative.

The President of the Evaluation Committee shall inform the SAT of the list of taxpayers to whom the Certificate of Compliance was issued, the amount of the approved incentive, and the validity of the investment projects or collaboration agreements, within the seven business days following the holding of the session of the Evaluation Committee.

The Certificate of Compliance issued by the Evaluation Committee shall be valid from its date of issuance until the investment project in question concludes or the validity of the Collaboration Agreement concludes, without, in these cases, exceeding September 30, 2030.

The documentation and information presented by the Accredited Taxpayer related to the application for the Certificate of Compliance for the application of the tax incentives of the Decree, must be retained for a period of 5 years, counted from the fiscal year following the application of the tax incentives of the Decree.

The Accredited Taxpayer may apply the tax benefits established in the Decree, only for income coming from business activities distinct from the productive economic activities carried out within the Poles referred to in the "Decree promoting investment"

of taxpayers who carry out productive economic activities within the Development Poles

for the Well-being of the Tehuantepec Isthmus" and the "Decree promoting investment in the Industrial Poles of Well-being Progreso I and Mérida I of the state of Yucatán", published in the Official Gazette of the Federation on June 5, 2023 and June 28, 2024, respectively.

THIRD SECTION

OF THE INVESTMENT PROJECT IN NEW FIXED ASSET GOODS

13. The Investment Project in new fixed asset goods, presented by the requesting Taxpayer who intends to apply the fiscal incentive provided for in Articles First, Second and Third of the Decree, must be submitted through the free-form letter referred to in guideline 9 of these Guidelines, which must contain the following, as applicable:

I. Describe in detail the investments in new fixed asset goods to be carried out in national territory; and how these will provide competitive advantages to the requesting Taxpayer, and if applicable, how they will develop local/regional supply chains or strengthen direct commercialization channels. Additionally, it must indicate the following:

a) Name of the Investment Project in new fixed asset goods.

b) Total value of the Investment Project in new fixed asset goods.

c) Estimated duration of the Project.

d) Schedule by fiscal year, indicating the amount of each investment and the execution time.

e) For each type of fixed asset, according to fractions I and II of Article Second of the Decree, the following must be indicated:

i) Type of fixed asset being acquired.

ii) Description of the main characteristics of the fixed asset.

iii) Original amount of the fixed asset investment (excluding Value Added Tax) and the immediate deduction rate applicable pursuant to Article Second of the Decree.

iv) Origin of the fixed asset: national or foreign.

v) Date of acquisition and date of start of use.

vi) Location of installation of the fixed asset.

vii) Reason for acquisition of the fixed asset: substitution, expansion of installed capacity, or production of inputs currently imported, or other.

viii) Indicate the activity in which the fixed asset will be used.

II. If possessing valid environmental, labor, or circular economy certifications or records, the document issued by the corresponding authority must accompany the Investment Project in new fixed asset goods.

III. Attach the annual tax return for the three fiscal years immediately preceding the one in which the application is made. For those requesting Taxpayers of recent creation or who are starting operations, they must declare the total income they estimate to obtain in the fiscal year in which they submit their application.

FOURTH SECTION

OF THE COLLABORATION AGREEMENT

14. The requesting Taxpayer who intends to apply the fiscal incentive provided for in Article Fourth of the Decree, for the concept of training expenses, must present the free-form letter referred to in guideline 9 of these Guidelines, which must contain the following, as applicable:

I. Indicate for each Collaboration Agreement for the implementation of Dual Education, the following:

a) School level.

b) Name and keys before the SEP of the participating Educational Institution(s) in the Collaboration Agreement.

c) Number of students per instructor per educational institution.

d) Periods or school cycles included in the Collaboration Agreement.

e) Study plan(s) endorsed by the SEP in which participation occurs.

f) Location of the taxpayer where the tutor imparts knowledge to the students.

g) Available learning positions according to the plan and study program under Dual Education.

II. Amount of expenses incurred for the concept of training in the last three fiscal years prior to the exercise in question, as well as the projected amount of expense for the concept of training in the exercise in question, and the description of said expenses.

III. Amount of the fiscal incentive requested per fiscal year.

IV. Attach the annual tax return for the three fiscal years immediately preceding the one in which the application is made. For those requesting Taxpayers of recent creation or who are starting operations, they must declare the total income they estimate to obtain in the fiscal year in which they submit their application.

V. Specify the link between the training expenses received by its workers and the technical or scientific knowledge, with the activity of the taxpayer, the manner in which it will fulfill its activities, and the benefit it will obtain.

FIFTH SECTION

OF THE INVESTMENT PROJECT FOR THE DEVELOPMENT OF INVENTIONS SUSCEPTIBLE TO PROTECTION THROUGH PATENTS OR REGISTRATION OF UTILITY MODELS

15. The requesting Taxpayer who intends to apply the incentive provided for in Article Fourth of the Decree for the concept of innovation expenses must present through the free-form letter referred to in guideline 9 of these Guidelines, the following information, as applicable:

I. Name and duration of the project.

II. Product to be developed susceptible to being patentable or a utility model.

III. Schedule of activities for obtaining the patent or registration of the utility model.

IV. Inform whether the products to be developed are new, patentable in the fields of technology, as a result of an inventive activity and susceptible to industrial application.

V. To consider the project concluded, registration must be accredited before the competent authority for obtaining the patent or utility model as appropriate.

VI. Amount of expenses incurred for the concept of innovation in the last three fiscal years prior to the exercise in question, as well as the projected amount or amount to be exercised, if applicable, for the concept of innovation in the exercise in question, and the description of said expenses.

VII. Schedule by fiscal year of estimated innovation expenses linked to the Investment Project for the development of the invention that allows obtaining patents or registration of utility models.

VIII. Amount of the incentive requested per exercise according to the duration of the project.

IX. Attach the annual tax return for the three fiscal years immediately preceding the one in which the application is made. For those requesting Taxpayers of recent creation or who are starting operations, they must declare the total income they estimate to obtain in the fiscal year in which they submit their application.

SIXTH SECTION

OF THE INVESTMENT PROJECT FOR OBTAINING INITIAL CERTIFICATIONS

16. The Investment Project aimed at obtaining initial certifications presented by requesting Taxpayers who intend to apply the fiscal incentive provided for in Article Fourth of the Decree, must be submitted through the free-form letter referred to in guideline 9 of these Guidelines, which must contain the following, as applicable:

I. Indicate for each of the initial certifications for which the benefit is requested, the following:

a) Name of the certification.

b) Name of the competent authority or entity for issuing the initial certification, and if applicable, the legal basis for obtaining said certification obligatorily.

c) Duration of validity of the initial certification.

d) Schedule of activities for obtaining the initial certification.

e) Amount of investment for the initial certification for each stage from the request to obtaining it.

II. Amount of expenses incurred for the concept of initial certification in the last three fiscal years prior to the exercise in question, as well as the projected amount of expense for the concept of initial certification in the exercise in question, and the description of said expenses.

III. Amount of the fiscal incentive requested per fiscal year.

IV. Attach the annual tax return for the three fiscal years immediately preceding the one in which the application is made. For those requesting Taxpayers of recent creation or who are starting operations, they must declare the total income they estimate to obtain in the fiscal year in which they submit their application.

CHAPTER FOUR

OF THE GROUNDS AND PROCEDURE FOR REVOCATION OF THE COMPLIANCE CERTIFICATE FOR THE APPLICATION OF FISCAL INCENTIVES

17. For the purposes of Article Seventh of the Decree, the Evaluation Committee may verify during the period referred to in guideline 12, fifth paragraph of these Guidelines, that the accredited Taxpayer continues to comply with the requirements of said Decree, as well as with the eligibility criteria and parameters for the application of fiscal incentives established in these Guidelines. In case the Evaluation Committee detects non-compliance by the accredited Taxpayer, it will proceed to revoke the Compliance Certificate and notify, through the Technical Secretary, the causes for revocation thereof.

18. The Compliance Certificate will be revoked by the Evaluation Committee when:

I. It has been determined by the competent authority that the information or documentation provided to the Evaluation Committee by the accredited Taxpayer is false or does not match its records, databases, applications, files, or any other means of concentration of information or documentation.

II. The accredited Taxpayer falls under any of the circumstances established in Article Sixth, fractions I, II, III, IV, V, VIII and IX of the Decree.

III. The accredited Taxpayer fails to comply with the requirements established in the Decree or in these Guidelines, except for causes not attributable to it.

IV. The accredited Taxpayer fails to comply with the respective Investment Project or Collaboration Agreement.

19. For the purposes of the provision in the previous guideline, the Evaluation Committee and the accredited Taxpayer shall adhere to the following:

I. The Evaluation Committee will issue an agreement through which it indicates the facts or circumstances due to which the revocation of the Compliance Certificate proceeds.

II. The Evaluation Committee, through the Technical Secretary, will notify within a term of three business days, the content of the agreement referred to in the previous fraction to the accredited Taxpayer.

III. The accredited Taxpayer will have a term of ten business days, counted from the day the agreement referred to in fraction I of this guideline is notified, to present through the Single Window, if applicable, the information or documentation it considers disproves the facts or circumstances stated therein.

IV. When the accredited Taxpayer presents the information or documentation that disproves the facts or circumstances stated in the agreement referred to in fraction I of this guideline, the Evaluation Committee will issue an agreement pronouncing on said compliance and notify it in terms of fraction II of this guideline.

V. When the accredited Taxpayer does not disprove the facts or circumstances stated in the agreement referred to in fraction I of this guideline or does not present the information or documentation within the term referred to in fraction III of this guideline, the Evaluation Committee will issue an agreement revoking the Compliance Certificate, which will be notified in terms of fraction II of this guideline.

VI. The President of the Evaluation Committee will inform the SAT of the list of taxpayers whose Compliance Certificate was revoked, within three business days following the date of celebration of the corresponding session of the Evaluation Committee.

20. For the purposes of Article Seventh of the Decree, the taxpayer must correct their tax situation by presenting the corresponding declaration, within the month following the date of notification of the revocation.

In case the taxpayer determines a tax payable, it must be updated for the period comprised from the month in which the declaration in which the fiscal incentive in question was applied was submitted, until the month in which the corresponding payment is made, in accordance with Article 17-A of the Federal Tax Code. Furthermore, the taxpayer must cover surcharges for the same period, in accordance with what is established in Article 21 of the cited Code.

The taxpayer whose Compliance Certificate has been revoked cannot be subject to the fiscal incentives established in the Decree in subsequent exercises.

21. The information provided by Requesting Taxpayers for obtaining the Compliance Certificate will be considered reserved or confidential in terms of provisions on transparency, access to public information, and protection of personal data.

TRANSITORY

SOLE ARTICLE. These Guidelines will enter into force the day following their publication in the Official Gazette of the Federation.

Respectfully,

Mexico City, March 18, 2025.- Head Representative of the Secretariat of Finance and Public Credit, Lic. Carlos Gabriel Lerma Cotera.- Rubric.- Head Representative of the Secretariat of Economy, Lic. Vidal Llerenas Morales.- Rubric.

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