Annex 1-A of the First Resolution of Modifications to the General Fiscal Resolution for 2024, published on June 4, 2024

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ANNEX 1-A of the First Resolution of Modifications to the General Fiscal Resolution for 2024, published on June 4, 2024.

A seal with the National Coat of Arms appears on the margin, which reads: United Mexican States.- TREASURY.- Ministry of Finance and Public Credit.- Tax Administration Service.

FIRST MODIFICATION TO ANNEX 1-A OF THE GENERAL FISCAL RESOLUTION FOR 2024

Fiscal Procedures

Content I. Definitions. II. Procedures.

Federal Tax Code 1/CFF ................................................................................................................................................. 43/CFF ................................................................................................................................................. 44/CFF Request for the format to pay federal contributions for taxpayers registered in the RFC. 45/CFF a ................................................................................................................................................. 57/CFF ................................................................................................................................................. 58/CFF Request for the format to pay federal contributions for persons not registered in the RFC. 59/CFF a ................................................................................................................................................. 74/CFF ................................................................................................................................................. 75/CFF Notice of suspension/resumption of activities for salaried employees. 76/CFF ................................................................................................................................................. 77/CFF Notice of change of fiscal address through the SAT Portal, at the SAT Office or in the Virtual Office. 78/CFF Notice of correction or change of name and other identity data. 79/CFF a ................................................................................................................................................. 101/CFF ................................................................................................................................................. 102/CFF Inquiries regarding transfer pricing. 103/CFF Request for authorization to pay debts in installments or deferred. 104/CFF a ................................................................................................................................................. 149/CFF ................................................................................................................................................. 150/CFF Clarification of tax debts reported to credit bureaus. 151/CFF a ................................................................................................................................................. 243/CFF ................................................................................................................................................. 244/CFF Request to initiate the friendly procedure contained in a Treaty to Avoid Double Taxation (Mutual Agreement Procedure, MAP). 245/CFF Activation of the tax mailbox and registration of communication mechanisms as contact means. 246/CFF a ................................................................................................................................................. 254/CFF .................................................................................................................................................

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255/CFF Notice regarding Third-Party Service Providers according to Annexes 25 and 25-Bis of the RMF. 256/CFF Request for access to the public service for consultation and authentication of e.signature. 257/CFF ................................................................................................................................................. 258/CFF Request for generation, renewal, modification or cancellation of communication certificates, and other elements inherent thereto, according to Annexes 25 and 25-Bis of the RMF. 259/CFF a ................................................................................................................................................. 294/CFF ................................................................................................................................................. 295/CFF Request for modification or incorporation of partners, shareholders, associates and other persons who are part of the organizational structure of a legal entity, as well as those who have control, significant influence, command power and legal representatives. 296/CFF a ................................................................................................................................................. 316/CFF ................................................................................................................................................. 317/CFF Request for capture line for payments on account, for period or exercise of controlled credits pending payment. 318/CFF a ................................................................................................................................................. 320/CFF ................................................................................................................................................. 321/CFF Request for registration in the RFC of natural persons through the virtual office.

Income Tax 1/ISR a ................................................................................................................................................. 80/ISR ................................................................................................................................................. 81/ISR Request for resolution to deduct interest on debts contracted with related parties. 82/ISR a ................................................................................................................................................. 90/ISR ................................................................................................................................................. 91/ISR Notice presented by taxpayers dedicated to the activity of federal land freight autotransport who exercise the option to pay 7.5 percent for ISR withholdings. 92/ISR Notice presented by taxpayers dedicated to agricultural, livestock or fishing activities who exercise the option to pay 4 percent for ISR withholdings. 93/ISR ................................................................................................................................................. 94/ISR Notice presented by taxpayers dedicated to the activity of interstate passenger and tourism autotransport who exercise the option to pay 7.5 percent for ISR withholdings. 95/ISR a ................................................................................................................................................. 143/ISR ................................................................................................................................................. 144/ISR Notice to exercise the option referred to in article 74-B of the ISR Law. 145/ISR a ................................................................................................................................................. 166/ISR .................................................................................................................................................

Value Added Tax 1/IVA a ................................................................................................................................................. 7/IVA .................................................................................................................................................

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8/IVA Informational declaration of operations with third parties (DIOT). 9/IVA ................................................................................................................................................. 10/IVA .................................................................................................................................................

Special Tax on Production and Services 1/IEPS a ................................................................................................................................................. 6/IEPS ................................................................................................................................................. 7/IEPS Request for delivery of seals and import precints to taxpayers who occasionally import alcoholic beverages according to the provisions in rules 1.3.1., 1.3.6. or 3.7.3. in relation to 3.7.5. of the RGCE. 8/IEPS a ................................................................................................................................................. 10/IEPS ................................................................................................................................................. 11/IEPS Request for the substitution of physical seals or precints with defects or the delivery of shortages. 12/IEPS ................................................................................................................................................. 13/IEPS Notice of seal or precint control in the importation of alcoholic beverages. 14/IEPS a ................................................................................................................................................. 45/IEPS ................................................................................................................................................. 46/IEPS Request to obtain folios for the printing of electronic seals for alcoholic beverages. 47/IEPS Request to inform security measures for the printing of electronic seals. 48/IEPS Request for folios for the printing of electronic seals. 49/IEPS Report on the use of seals through the Electronic Seal Format (FEM) obtained, used, destroyed and unusable. 50/IEPS a ................................................................................................................................................. 55/IEPS ................................................................................................................................................. 56/IEPS Clarification to remedy or disprove the causes prior to deregistration in the Alcoholic Beverages Taxpayer Registry in the RFC.

Tax on New Cars 1/ISAN ................................................................................................................................................. 2/ISAN Request for assignment of company number to integrate the vehicle key. 3/ISAN Request for the 4th and 5th characters corresponding to the vehicle model to integrate the vehicle key.

Federal Revenue Law 1/LIF ................................................................................................................................................. 2/LIF ................................................................................................................................................. 3/LIF Notice presented by taxpayers manifesting the application of a fiscal incentive granted to those who acquire or import diesel or biodiesel and their mixtures for final consumption and for automotive use in vehicles destined exclusively for public and private transport of persons or cargo. 4/LIF Notice by which a fiscal incentive is granted to persons who carry out business activities and who, to determine their profit, can deduct diesel or biodiesel and their mixtures they acquire or import for final consumption, provided they are used exclusively as fuel in machinery in general.

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5/LIF ................................................................................................................................................. 6/LIF ................................................................................................................................................. 7/LIF Notice for the application of the fiscal incentive for the use of diesel or biodiesel and their mixtures in machinery owned by the taxpayer or under their legitimate possession. 8/LIF ................................................................................................................................................. 9/LIF .................................................................................................................................................

Hydrocarbon Revenue Law 1/LISH Monthly provisional declarations of payment of the right for shared profit. 2/LISH Annual declaration of payment of the right for shared profit. 3/LISH Monthly declarations of payment of the hydrocarbon extraction right. 4/LISH Monthly declarations of payment of the hydrocarbon exploration right. 5/LISH a ................................................................................................................................................. 12/LISH .................................................................................................................................................

From the Decree that grants facilities for the payment of income and value added taxes and partially condones the first of them, which shall be caused by persons dedicated to the plastic arts, with works of their production, and which facilitates the payment of taxes for the alienation of artistic works and antiques owned by private individuals, published in the DOF on October 31, 1994 and modified on November 28, 2006 and November 5, 2007 1/DEC-2 Notices, declarations and proposed works of art in payment of taxes for the alienation of artistic works and antiques owned by private individuals. 2/DEC-2 Notice of works of art received in donation or delivered to museums for exhibition and conservation. 3/DEC-2 Request for extension to go collect the plastic works of art assigned to Federal Entities or Municipalities.

From the provision of digital and intermediary services between third parties 1/PLT Request for registration in the RFC of residents abroad who provide digital services. 2/PLT ................................................................................................................................................. 3/PLT Request for registration in the RFC of residents abroad who provide intermediary digital services. 4/PLT a ................................................................................................................................................. 14/PLT .................................................................................................................................................

I. Definitions. 1.1. ... 46. RFA, the Resolution of administrative facilities for taxpayers in the sectors indicated therein for 2024. 1.2. ... ... A. ...:

1. Valid voter credential issued in Mexico or from abroad, by the National Electoral Institute (formerly Federal Electoral Institute).

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II. Procedures.

Federal Tax Code 44/CFF Request for the format to pay federal contributions for taxpayers registered in the RFC.

Procedure Service Description of the procedure or service Amount Indicates the procedure in case you have a resolution of determined tax credits, to request the FCF (capture line) or, consult your tax debts via the internet and generate the capture line for payment, at banking institutions authorized by the SAT. Free Payment of rights Cost: Who can request the procedure or service? When is it presented? Natural persons. Legal entities. When you need it. Where can I present it? At the SAT Portal: https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action MarcaSAT: 55 627 22 728 and for outside the country (+52) 55 627 22 728. In the internet rooms (Mi @spacio) of the SAT office closest to your registered fiscal address. In the registry office of the ADR that controls the determined tax debt.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service? At the SAT Portal: Log in to the SAT Portal in the link in the section "Where can I present it?" Case of Service Request:

1. Register in My portal, your RFC, Password and choose Log In.
2. Enter the sections Internet Services / Service or requests / Request and a form will appear.
3. Fill out the form as follows: In the section Description of the Procedure in Process: select the option FISCAL CREDIT CAPTURE LINE; in Directed to: ADR; in Subject: Request for FCF with capture line; in Description: Indicate the number(s) of the determining resolution(s) from which you wish to obtain the capture line; in Attach File: choose Examine and select the documents in PDF format containing the information you will upload, indicated in the section "What requirements must I meet?" and choose Upload, select Send, the receipt acknowledgment is generated which contains the procedure folio number and your receipt with which you can follow up on your request, print it or save it.
4. In case you do not meet the requirements completely, it is necessary to enter your request again.
5. To consult the response to your request, log in to the SAT Portal and with the folio number, enter the link: https://www.sat.gob.mx/aplicacion/66288/consulta-tus-aclaraciones-como-contribuyente as follows: In My portal, enter your RFC, Password and choose Log In. Select the option Internet Services / Service or requests / Consultation. Enter the procedure folio number and verify the solution granted to your request. At MarcaSAT:
6. Call the phone 55 627 22 728 and for outside the country (+52) 55 627 22 728, option 9, followed by option 1, from Monday to Friday from 09:00 to 18:00 hrs.
7. Provide your RFC or that of the legal entity.
8. Indicate to the advisor attending you that you wish to enter a request for FCF with capture line.
9. They will ask you for some data related to your identity, procedure and email to provide you with the requested format.

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At SAT Offices:

1. Go to the internet room (Mi @spacio) of the SAT office closest to the registered fiscal address without prior appointment, with the documents requested in the section "What requirements must I meet?"
2. Create a Service Request case, in the internet room with the support of the office staff, or request the capture line at the assigned window.
3. Receive the printed format with the capture line. At the registry office of the ADR:
4. Go to the ADR that controls your tax debt, with the documents requested in the section "What requirements must I meet?"
5. Deliver the free writing and documentation to the tax authority that will attend your procedure.
6. Receive your acknowledgment and wait for a response from the authority. Subsequently, enter the banking portal or go to the window of the banking institution to make the corresponding payment if you are a natural person, in case of being a legal entity make your payment through the banking portal.

What requirements must I meet? At the SAT Portal:

1. You do not need to present documentation. At MarcaSAT:
2. Document notified by the SAT. At SAT offices:
3. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex.
4. Resolution of determined tax credits notified by the SAT. At the registry office of the ADR that controls the tax debt:
5. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex.
6. In case of legal representation, certified copy and copy of the document accrediting the representation. *For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection C) Powers of Attorney, of this Annex.
7. Free writing addressed to the authority where the number(s) of resolution(s) and the authority that determined the tax credit(s) are specified.

Under what conditions must I comply? Have an RFC and password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? At the SAT Portal: Log in to the SAT Portal, in the link indicated in the section "Where can I present it?" select the option Internet Services / Service or requests / Consultation, enter your Folio Number provided and choose Search. In Person: At the Collection office where you presented your request, with the presentation acknowledgment. No. Resolution of the procedure or service Once the request is sent, in case of meeting the requested requirements, you will obtain the FCF with valid capture line.

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Maximum deadline for SAT to resolve the procedure or service Maximum deadline for SAT to request additional information Maximum deadline to comply with requested information 6 days. Not applicable. Not applicable.

What document do I obtain upon completing the procedure or service? What is the validity of the procedure or service? Receipt acknowledgment. If the request is admissible: FCF with capture line. The deadline indicated in the FCF with capture line.

ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728. Via Chat: http://chat.sat.gob.mx Virtual Office. You will be able to access this attention channel by scheduling your appointment at the following link: http://citas.sat.gob.mx/ Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices. MarcaSAT 55 627 22 728 option 8.

Additional Information Not applicable. Legal Basis Articles: 2, 4, 6, 17-A, 18, 20, 21, 31, first and second paragraphs, 65 of the CFF. .............................................................................................................................................................................. 58/CFF Request for the format to pay federal contributions for persons not registered in the RFC. Procedure Service Description of the procedure or service Amount Request the FCF (capture line) in case you have a resolution of determined tax credits and are not registered in the RFC. Free Payment of fees Cost:

Who can request the procedure or service? When is it presented? Natural and legal persons not registered in the RFC who must carry out the payment of tax debts. When you require it. Where can I present it? MarcaSAT: 55 627 22 728 and from outside the country (+52) 55 627 22 728. At the SAT office closest to your registered fiscal domicile. At the registry office of the ADR that controls the determined tax debt.

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INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service? MarcaSAT:

1. Call the phone number 55 627 22 728 and from outside the country (+52) 55 627 22 728, option 9, followed by option 1, from Monday to Friday from 09:00 to 18:00 hrs. At SAT Offices:
2. Go to the SAT office closest to your home without prior appointment, with the documents requested in the section "What requirements must I meet?"
3. Request the capture line at the assigned counter.
4. Receive the printed format with the capture line. At the registry office of the ADR that controls the tax debt:
5. Go to the ADR that controls your tax debt, with the documents requested in the section "What requirements must I meet?"
6. Deliver the free-form letter and documentation to the tax authority that will attend your procedure.
7. Receive your acknowledgment and wait for a response from the authority. Subsequently, enter the banking portal or go to the counter of the banking institution to make the corresponding payment if you are a natural person; in case of being a legal person, make your payment through the banking portal.

What requirements must I meet? At MarcaSAT:

1. Document notified by the SAT. At SAT offices:
2. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex.
3. Resolution of determined tax credits notified by the SAT. At the registry office of the ADR that controls the tax debt:
4. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex.
5. Document notified by the SAT.
6. Free-form letter signed in two copies, in which the following must be indicated: Name, denomination or corporate name of the company, if the taxpayer is a legal person. Address for hearing and receiving notifications, if applicable. Indicate the authority to which it is addressed. The purpose of the promotion. Email address. Proof of representation of natural or legal persons. In case of legal representation:
7. Notarial power of attorney accrediting the personality of the legal representatives (simple copy and certified copy for verification), or power of attorney signed before two witnesses and ratified signatures before tax authorities, Notary or public official. (original and simple copy).
8. Valid official identification of the legal representative, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex.

• For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection C) Powers of Attorney, of this Annex.

Under what conditions must I comply? Not applicable.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? At the Collection Office where you presented your request, with the presentation acknowledgment. No.

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Resolution of the procedure or service Once the request is sent, in case of meeting the requested requirements, you will obtain the valid FCF with capture line.

Maximum deadline for SAT to resolve the procedure or service Maximum deadline for SAT to request additional information Maximum deadline to comply with requested information 6 days. Not applicable. Not applicable.

What document do I obtain upon completing the procedure or service? What is the validity of the procedure or service? Receipt acknowledgment. If the request is admissible: FCF with capture line. The deadline indicated in the FCF with capture line.

ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728. Via Chat: http://chat.sat.gob.mx Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices. MarcaSAT 55 627 22 728 option 8.

Additional Information Not applicable. Legal Basis Articles: 2, 4, 6, 17-A, 18, 20, 21, 31, first and second paragraphs, 65 of the CFF. .............................................................................................................................................................................. 75/CFF Notice of suspension/resumption of activities of salaried employees. Procedure Service Description of the procedure or service Amount Submit this notice to suspend or resume activities of salaried employees. Free Payment of fees Cost:

Who can request the procedure or service? When is it presented? Natural persons and legal persons with the status of employer or boss, provided they have registered their workers in the RFC through the procedure indicated in sheet 40/CFF "Request for registration in the RFC of workers" or carry out the resumption of workers' activities. In the case of suspension, it must be presented within the month following that in which the labor relationship concludes. In the case of resumption, within the month following that in which the salaried employee provides services to the boss and is found in suspension of activities in the RFC.

Where can I present it? On the SAT Portal: https://www.sat.gob.mx/tramites/12378/presenta-el-aviso-de-suspension-y-reanudacion-de-actividades-de-tus-trabajadores-%28asalariados%29

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INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

1. Enter the link in the section "Where can I present it?" and choose the START option.
2. In My Portal, enter your RFC, Password and choose Log in.
3. Select the option Internet Services / Service or requests / Request and a form will appear.
4. Fill out the form as follows: In the Service Description section, in the Procedure tab, select the SUSPENSION OF SALARIED EMPLOYEES or RESUMPTION OF SALARIED EMPLOYEES option, as applicable; in Directed to: SAT, in Subject: Request for suspension or resumption of activities, as applicable; Description: I request the suspension or resumption of activities in the RFC Registry; as applicable, of the salaried taxpayers. To attach the information related to the service, select the Attach File / Browse button, select the digitized file with TXT extension with the characteristics explained in the Additional Information section and choose Upload.
5. Press the Send button, the Receipt Acknowledgment is generated containing the procedure folio with which you can follow up on your notice, print it or save it.
6. Review your clarification case within a period of 10 days to verify if additional information was requested from you; if so, you will have 10 days to deliver it; if you exceed that deadline, it is necessary to re-enter your request.
7. Enter the SAT Portal, within the period of 10 days following the presentation of the procedure, with the folio number, to verify the response to your notice, at: https://www.sat.gob.mx/aplicacion/operacion/66288/consulta-tus-aclaraciones-como-contribuyente as follows: In My Portal, enter your RFC and enter your Password; select the option: Internet Services / Service or requests / Consultation; enter the procedure folio number and verify the solution granted to your notice; if your request was resolved, you will obtain the Response Acknowledgment, print it and save it.
8. In case of not having a response, go to the SAT offices, to receive additional information about the status of the procedure, with prior appointment generated at: The SAT Portal: https://citas.sat.gob.mx/

What requirements must I meet?

1. TXT file, which meets the following characteristics: No tabs. Only uppercase letters. The file format must be in American Standard Code for Information Interchange (ASCII), and in case that keys in the RFC with Ñ are included, they must be saved in the compatible format (ANSI), regardless of the name of said file. The file must be delimited by pipes | in accordance with the following nine fields, of the salaried person: First column. - Key in the RFC to 13 positions. Second column. - CURP to 18 positions. Third column. - First Last Name. Fourth column. - Second Last Name (not mandatory). Fifth column. - Name(s). Sixth column. - Date of suspension or resumption of the salaried employee in the DD/MM/YYYY format. Seventh column. - Mark of the indicator of the suspension or resumption of the salaried person according to the following values: 1 Suspension of salaried employees, 2 Resumption of salaried employees. (only values 1 or 2 can be used). Eighth column. - Key in the RFC of the boss to 12 or 13 positions, as applicable, legal person or natural person. Ninth column. - Mark of the indicator of the Salaried Employee's Income according to the following values (only values 1, 2, 3, 4, 5 or 6 can be used):
2. Salaried employees with income greater than $400,000.00. (Four hundred thousand pesos 00/100 M.N.)
3. Salaried employees with income less than or equal to $400,000.00. (Four hundred thousand pesos 00/100 M.N.)
4. Assimilable to salaries with income greater than $400,000.00. (Four hundred thousand pesos 00/100 M.N.) and less than $75,000,000.00. (Seventy-five million pesos 00/100 M.N.)
5. Assimilable to salaries with income less than or equal to $400,000.00. (Four hundred thousand pesos 00/100 M.N.)
6. Income from business activities assimilable to salaries with income greater than $400,000.00. (Four hundred thousand pesos. 00/100 M.N.)
7. Income from business activities assimilable to salaries with income less than or equal to $400,000.00. (Four hundred thousand pesos 00/100 M.N.) The columns must not contain titles or be empty, except the fourth column.

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Under what conditions must I comply? Be an employer or boss. Have a Password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? On the SAT Portal, with the folio number found in the Receipt Acknowledgment. In person at the SAT office, with prior appointment for the tax guidance service with the folio number found in the Receipt Acknowledgment. No.

Resolution of the procedure or service The authority will validate the information; if the request is admissible, the workers are updated and you receive the Response Acknowledgment. Otherwise, in the mentioned Response Acknowledgment, the reason why the notice did not proceed is indicated.

Maximum deadline for SAT to resolve the procedure or service Maximum deadline for SAT to request additional information Maximum deadline to comply with requested information 10 days. 10 days. 10 days.

What document do I obtain upon completing the procedure or service? What is the validity of the procedure or service? Receipt acknowledgment. Response acknowledgment. Indefinite.

ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728. Via Chat: http://chat.sat.gob.mx Virtual Office. You will be able to access this attention channel by scheduling your appointment at the following link: http://citas.sat.gob.mx/ Personal attention at SAT offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. Frequently asked questions: https://www.sat.gob.mx/tramites/12378/presenta-el-aviso-de-suspension-y-reanudacion-de-actividades-de-tus-trabajadores-%28asalariados%29 SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices. MarcaSAT 55 627 22 728 option 8.

Additional Information Not applicable. Legal Basis Articles: 27 of the CFF; 29, 30 of the RCFF; 94 of the LISR; 297 of the CFPC; Rules 2.4.6., 2.5.13. of the RMF. ..............................................................................................................................................................................

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77/CFF Notice of change of fiscal domicile through the SAT Portal, at the SAT Office or at the Virtual Office Procedure Service Description of the procedure or service Amount Submit this notice to update your fiscal domicile data in the RFC. Free Payment of fees Cost:

Who can request the procedure or service? When is it presented? Natural persons. Legal persons. Within ten days following the change of fiscal domicile. For taxpayers to whom verification powers have been initiated, with five days' advance notice before the change of domicile.

Where can I present it? On the SAT Portal: Natural persons: https://sat.gob.mx/tramites/30357/realiza-tu-cambio-de-domicilio-en-el-rfc Legal persons: https://sat.gob.mx/tramites/34794/realiza-el-cambio-de-domicilio-en-el-rfc-de-tu-empresa At the SAT office, with prior appointment generated at: On the SAT Portal: https://citas.sat.gob.mx/ Regarding taxpayers who only receive income from salaries and in general from the provision of a subordinate personal service: At the virtual office with prior appointment generated at: On the SAT Portal: https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service? On the SAT Portal:

1. Enter the SAT Portal, in the link for natural persons or legal persons, as applicable, from the section "Where can I present it?" and select START.
2. Register your RFC, Password and Captcha, or the e.firma data.
3. Enter in the fields of the electronic form that appears referring to: Legal representative data (if applicable); in case it does not apply, enter the movement date and choose Continue, verify the domicile and review the captured information. Confirm the data and enter your e.firma; press the Confirm button and subsequently Conclude request to finalize the NOTICE OF UPDATE OF FISCAL SITUATION and generate the ACKNOWLEDGMENT OF UPDATES OF FISCAL SITUATION, print it or save it.
4. In case that, upon finishing the capture, it is indicated in the acknowledgment that to conclude the procedure you must present yourself at the SAT office of your preference, go with prior appointment, with the documentation indicated in the section "What requirements must I meet?" option At SAT offices. At SAT Offices, with prior appointment:
5. Go with the documentation mentioned in the section "What requirements must I meet?"
6. Deliver the documentation to the staff that will attend the procedure and provide the information requested from you.
7. Receive at the end of the procedure, the documents that prove the registration of your notice. In case that you meet the requirements you receive: NOTICE OF UPDATE OF FISCAL SITUATION and ACKNOWLEDGMENT OF UPDATES OF FISCAL SITUATION, with which the procedure ends. In case that you do not meet any requirement, you receive: ACKNOWLEDGMENT OF INCOMPLETE PRESENTATION OF REQUEST FOR REGISTRATION OR NOTICE OF UPDATE TO THE FEDERAL TAXPAYER REGISTRY, which contains the reason why the procedure was not concluded.
8. You can go, with prior appointment, with the missing documents, within the period indicated in said Acknowledgment, to the SAT office where you started the procedure.
9. In case that you do not go within that period, you must start your procedure again. At the virtual office, with prior appointment:
10. Enter the link https://citas.sat.gob.mx/ and send previously to your virtual session, in the section Consult/Manage appointment or to the email address oficina.virtual@sat.gob.mx, the digitized requirements separately in *.pdf format, in color and legible with a maximum size of 4MB that are indicated in the section "What requirements must I meet?"
11. Enter your virtual session and provide the information requested by the staff that will attend the procedure.
12. In case that you meet the requirements you receive: NOTICE OF UPDATE OF FISCAL SITUATION and ACKNOWLEDGMENT OF UPDATES OF FISCAL SITUATION, with which the procedure ends.
13. In case that you do not meet the requirements, you must start your procedure again with all the documents.

Thursday, June 6, 2024 OFFICIAL GAZETTE 117

What requirements must I meet?

On the SAT Portal: No documentation is required to be submitted.

At SAT Offices, submit:

1. Proof of address, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection B) Proof of address, of this Annex (original).

• In the case of employees and taxpayers without economic activity, they only require the valid voter credential issued by the National Electoral Institute (formerly the Federal Electoral Institute), provided that the address is visible and located within national territory.

2. Valid official identification of the taxpayer or legal representative, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex (original).

In the internet room at SAT Offices: No documentation is required to be submitted, only bring your active e.firma.

In case of being a legal representative:

1. Notarial power of attorney to accredit the personality of the legal representative (certified copy) or power of attorney letter signed before two witnesses and with signatures ratified before tax authorities or a public notary (original or certified copy).
2. Notarial document protocolized with which the legal representative was designated for tax purposes, in the case of residents abroad or foreigners residing in Mexico (certified copy).

• For further reference, consult Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection C) Powers of attorney, of this Annex.

Parents or guardians exercising parental authority or guardianship of minors and acting as their representatives must present:

1. Certified copy of the minor's birth certificate, issued by the Civil Registry or obtained on the Portal: https://www.gob.mx/actas (Unique Format), or Personal Identity Card, issued by the Ministry of the Interior through the National Population Registry.
2. Judicial resolution or notarial instrument issued by a public notary stating parental authority or guardianship, if applicable (original).
3. Valid official identification, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex (original).
4. Written declaration of consent from the parents, for one of them to act as the representative of the minor, along with simple copies of their valid official identifications (any of those indicated in the previous point).

In the virtual office, submit digitally in PDF format the following:

1. Valid official identification of the taxpayer, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex.
2. If the address is not visible on the valid voter credential or on any other identification indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex, they must additionally present:

• Proof of address, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection B) Proof of address, of this Annex (original).
• The valid voter credential issued by the National Electoral Institute (formerly the Federal Electoral Institute) must be presented on both sides.

3. Format for notices to the Federal Taxpayer Registry through virtual office FOV, signed with blue ink, contained in Annex 1, which you can download from: http://omawww.sat.gob.mx/documentossat/Documents/agsc/FormatoFOV.pdf

What conditions must I meet? Have a Password and e.firma, only for notices submitted through the SAT Portal.

118 OFFICIAL GAZETTE Thursday, June 6, 2024

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

Immediate procedure on the SAT Portal and in the virtual office. In person at the SAT office, by prior appointment, in case an INCOMPLETE SUBMISSION ACKNOWLEDGMENT OF APPLICATION FOR REGISTRATION OR NOTICE OF UPDATE TO THE FEDERAL TAXPAYER REGISTRY is generated, with the folio number found in the said acknowledgment. No.

Resolution of the procedure or service On the SAT Portal: If you meet the requirements, your fiscal address is updated and you receive the ACKNOWLEDGMENT OF UPDATES TO FISCAL STATUS. If you do not conclude the procedure automatically, you receive the ACKNOWLEDGMENT OF UPDATES TO FISCAL STATUS and you must go to the SAT Offices meeting the requirements indicated in the section What do I have to do to carry out the procedure or service? in the part relative to At the SAT Offices.

At the SAT Offices: If you meet the requirements, your fiscal address is updated and you receive NOTICE OF UPDATE TO FISCAL STATUS, as well as the ACKNOWLEDGMENT OF UPDATES TO FISCAL STATUS, without it being necessary that the procedure was initiated through the SAT Portal. In case you do not meet any of the requirements, you receive INCOMPLETE SUBMISSION ACKNOWLEDGMENT OF THE APPLICATION OR NOTICE OF UPDATE TO THE FEDERAL TAXPAYER REGISTRY, which contains the reason why the procedure was not concluded.

In the virtual office: If you meet the requirements, your fiscal address is updated and you receive, via email, NOTICE OF UPDATE TO FISCAL STATUS and ACKNOWLEDGMENT OF UPDATES TO FISCAL STATUS. In case you do not meet all the requirements, you must start your procedure again.

Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information Immediate procedure. Not applicable. Not applicable.

What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? NOTICE OF UPDATE OR MODIFICATION OF FISCAL STATUS. ACKNOWLEDGMENT OF UPDATES TO FISCAL STATUS. In case you do not meet the total of requirements when submitting the notice at the SAT Offices, you receive INCOMPLETE SUBMISSION ACKNOWLEDGMENT OF APPLICATION FOR REGISTRATION or NOTICE OF UPDATE TO THE FEDERAL TAXPAYER REGISTRY, unless the procedure is carried out in the virtual office. Indefinite.

Thursday, June 6, 2024 OFFICIAL GAZETTE 119

ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: http://chat.sat.gob.mx Virtual office. You will be able to access this attention channel by scheduling your appointment at the following link: http://citas.sat.gob.mx/ Personal attention at the SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. Frequently asked questions: Natural persons: https://sat.gob.mx/tramites/30357/realiza-tu-cambio-de-domicilio-en-el-rfc Legal entities: https://sat.gob.mx/tramites/34794/realiza-el-cambio-de-domicilio-en-el-rfc-de-tu-empresa SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in the SAT offices. MarcaSAT 55 627 22 728 option 8.

Additional information To facilitate the submission of the procedure on the SAT Portal, the Guide for submitting the Notice of Change of Address via Internet is made available to you, which is found in the Related Contents section of the following links: Legal entities: https://www.sat.gob.mx/tramites/34794/realiza-el-cambio-de-domicilio-en-el-rfc-de-tu-empresa Natural persons: https://sat.gob.mx/tramites/30357/realiza-tu-cambio-de-domicilio-en-el-rfc To facilitate the submission of the procedure through the virtual office, the Guide for submitting the Notice of Change of Address via virtual office is made available to you, which is found in the Related Contents section of the following link: Natural persons: https://sat.gob.mx/tramites/30357/realiza-tu-cambio-de-domicilio-en-el-rfc

Legal basis Articles: 10, 17-D, 27 of the CFF; 29, 30 of the RCFF; 297 of the CFPC; Rules 2.5.11., 2.5.13. of the RMF.

78/CFF Notice of correction or change of name and other identity data. Procedure Service Description of the procedure or service Amount Updates the identity data (name, surnames, date of birth or CURP) of a natural person in the RFC. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Natural persons. Within the month following that in which the correction or change of identity data takes place. When any identity data registered in the RFC is updated. When you identify that any of your identity data does not match that registered in the RFC.

120 OFFICIAL GAZETTE Thursday, June 6, 2024

Where can I submit it? At the SAT Offices or in the virtual office, by prior appointment generated at: The SAT Portal: https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

At the SAT Offices:

1. Go with the documentation mentioned in the section What requirements must I meet?
2. Deliver the documentation to the staff who will attend your procedure and provide the information requested by the tax advisor.
3. Receive, at the end of the procedure, the documents that prove the registration of your notice. In case you meet the requirements, receive ACKNOWLEDGMENT OF UPDATES TO FISCAL STATUS. In case you do not meet all the requirements, you will be informed of what documentation is missing and you must start your procedure again.

In virtual office:

1. Enter the link https://citas.sat.gob.mx/ and send previously to your virtual session, in the section Consult/Manage appointment or to the email address oficina.virtual@sat.gob.mx, the requirements digitized separately in *.pdf format, in color and legible with a maximum size of 4MB as mentioned in the section What requirements must I meet?
2. Enter your virtual session and provide the information requested by the staff attending the procedure.
3. Receive, at the end of the procedure, the documents that prove the registration of your notice. In case you meet the requirements, receive NOTICE OF UPDATE TO FISCAL STATUS and ACKNOWLEDGMENT OF UPDATES TO FISCAL STATUS. In case you do not meet all the requirements, you will be informed of what documentation is missing and you must start your procedure again.

What requirements must I meet? At the SAT Offices: Regarding correction or change of name or date of birth:

1. Birth certificate issued by the Civil Registry in certified copy or obtained on the Portal https://www.gob.mx/actas where the data to be corrected are stated, or, in its case, updated CURP.
2. Valid migratory document issued by competent authority, stating the new name, in the case of foreigners (original).
3. Certificate of Naturalization, in the case of Mexicans by naturalization (original).
4. Valid official identification of the taxpayer or legal representative, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex (original).

Regarding correction or incorporation of CURP:

1. Updated CURP before the National Population Registry.
2. Valid official identification of the taxpayer or legal representative, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex (original).

In both cases: In case of legal representation:

1. Notarial power of attorney accrediting the personality of the legal representative (certified copy) or power of attorney letter signed before two witnesses and with signatures ratified before tax authorities or public notary (original).

• For further reference, consult Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection C) Powers of attorney, of this Annex.

Thursday, June 6, 2024 OFFICIAL GAZETTE 121

Parents or guardians exercising parental authority or guardianship of minors and acting as their representatives must present:

1. Birth certificate of the minor, issued by the Civil Registry, in certified copy or obtained on the Portal https://www.gob.mx/actas (Unique Format) or Personal Identity Card, issued by the Ministry of the Interior through the National Population Registry (original).
2. Judicial resolution or notarial instrument issued by a public notary stating parental authority or guardianship, if applicable (original).
3. Written declaration of consent from the parents for one of them to act as the representative of the minor, along with simple copies of their valid official identifications, which can be any of those described above (original).
4. Valid official identification, any of those previously described, in the name of the father or guardian acting as representative of the minor (original).

In the virtual office: You must present digitally in PDF format, the following: Regarding correction or change of name:

1. Birth certificate issued by the Civil Registry in certified copy or obtained on the Portal https://www.gob.mx/actas where the data to be corrected are stated or, in its case, CURP.
2. Certificate of Naturalization, in the case of Mexicans by naturalization.
3. Valid official identification of the taxpayer, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex.
4. Format for notices to the Federal Taxpayer Registry through virtual office FOV, signed with blue ink, contained in Annex 1, which you can download from: http://omawww.sat.gob.mx/documentossat/Documents/agsc/FormatoFOV.pdf.

Regarding correction or incorporation of CURP:

1. Updated CURP before the National Population Registry.
2. Valid official identification of the taxpayer, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex (original).
3. Format for notices to the Federal Taxpayer Registry through virtual office FOV, signed with blue ink, contained in Annex 1, which you can download from: http://omawww.sat.gob.mx/documentossat/Documents/agsc/FormatoFOV.pdf.

What conditions must I meet? Not applicable.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure. No.

Resolution of the procedure or service If you meet the requirements, the identity data in the RFC is updated and you immediately receive the documents that prove the registration of your notice.

Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information Immediate procedure. Not applicable. Not applicable.

What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? ACKNOWLEDGMENT OF UPDATES TO FISCAL STATUS. Indefinite.

122 OFFICIAL GAZETTE Thursday, June 6, 2024

ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: http://chat.sat.gob.mx Personal attention at the SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. Frequently asked questions: https://sat.gob.mx/tramites/93185/presenta-tu-aviso-de-correccion-o-cambio-de-nombre SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in the SAT offices. MarcaSAT 55 627 22 728 option 8.

Additional information Not applicable.

Legal basis Articles: 27 of the CFF; 29, 30, 31 of the RCFF; Rule 2.5.13. of the RMF.

.............................................................................................................................................................................. 102/CFF Inquiries on transfer pricing matters. Procedure Service Description of the procedure or service Amount Submit inquiries on transfer pricing matters, also known as Advance Pricing Agreements, APA in English. Free Payment of rights Cost: variable

Who can submit the procedure or service? When is it submitted? Natural persons. Legal entities. When required.

Where can I submit it? Before the Clerk's Office of the AGGC, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Colonia Guerrero, C.P. 06300, Cuauhtémoc Municipality, Mexico City, in an attention schedule from Monday to Friday from 8:00 to 14:30 hrs., according to the subjects of their competence. Before the Clerk's Office of the AGH, located at Av. Hidalgo No. 77, Module III, Ground Floor, Colonia Guerrero, C.P. 06300, Cuauhtémoc Municipality, Mexico City, with an attention schedule from Monday to Friday from 8:00 to 14:30 hrs., according to the subjects of their competence.

Thursday, June 6, 2024 OFFICIAL GAZETTE 123

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

1. Go to the corresponding Official Records Office (Oficialía de Partes), mentioned in the section "Where can I submit it?"
2. Deliver the requested documentation in the section "What requirements must I meet?"
3. Receive and keep the stamped free-form letter as proof of receipt.
4. The authority will issue a resolution, or a request for information.
5. In case a request for information is issued, you will have a period of 10 days to comply, counted from the day following the one in which its notification took effect. In case you do not comply with what was required by the authority within that period, your application will be considered not filed.
6. Pursuant to Article 37, third paragraph of the Federal Fiscal Code (CFF), when the tax authority requires you to fulfill omitted requirements or provide the necessary elements to resolve the procedure, the deadline to resolve the inquiry will begin to run from when the requirement or requirements have been fulfilled.
7. Once the requirement(s) have been fulfilled, the authority will issue the corresponding resolution, which will be notified to you through one of the forms established in Article 134 of the CFF.
8. You may follow up on your procedure using the folio number found on the proof of receipt, by calling the phone number specified in the section "How can I follow up on the procedure or service?"

What requirements must I meet?

Free-form letter addressed to the ACFPT of the AGGC or to the ACAJNH of the AGH, as applicable, which complies with the requirements established in Article 18-A of the CFF, through which the elements related to the inquiry you wish to present are exposed, including the following elements:

1. The tax identification number and country of residence of the taxpayer, indicating, if applicable, if it has branches in national territory.
2. Name, corporate name or denomination, tax identification number or RFC key, country of residence, and address of all related parties resident in Mexico or abroad that have direct or indirect participation in the social capital of the taxpayer, including the legal entity of which they are immediately subsidiaries, defined in terms of financial reporting standards, as well as the ultimate holding company of the group to which the applicant belongs.
3. Name, corporate name or denomination, RFC key, and address of related parties resident in Mexico that have a contractual or business relationship with the taxpayer, as well as their establishments, branches, premises, places where merchandise is stored, or any other premises or establishment, platform, vessel, or area where recognition or superficial exploration activities as well as exploration or extraction of hydrocarbons are carried out that are relevant regarding the determination of the methodology subject of the inquiry in question.
4. Name, corporate name or denomination, tax identification number, address, and country of residence of related parties resident abroad that have a contractual or business relationship with the taxpayer.
5. Name, corporate name or denomination, tax identification number or RFC key, address, and country of residence of all related parties resident in Mexico or abroad that may become involved due to the response to the inquiry request in question.
6. Start and end dates of the fiscal years of the persons resident abroad related to the taxpayer indicated above.
7. Currency in which the main operations between the taxpayer and its related parties resident in Mexico or abroad were or are agreed upon.
8. Description of the business activities of the group to which the applicant belongs, in which the following information must be specified:
   • Background of the group to which the applicant belongs, as well as its current and future business strategies and prospects.
   • Description of the relevant factors that generate profits for the group to which the applicant belongs.
   • Detail of the transfer pricing policies implemented by the group to which the applicant belongs.
   • Description of the main business activities carried out by the companies that make up the group to which the applicant belongs, including the place or places where they carry them out, and the detail of the operations celebrated between the taxpayer, its related parties in Mexico and abroad, and independent third parties, as well as the organizational structure showing the shareholding of the companies that make up said group.

124 OFFICIAL GAZETTE Thursday, June 6, 2024

• Consolidated financial statements corresponding to the declared fiscal year of the group to which the applicant belongs.
• Analysis of the industry in which the group to which the applicant belongs operates, both in Mexico and internationally, detailing its behavior and evolution, size, main competitors and their market position, availability of substitute goods and services, consumer purchasing power, government regulation, etc.
• Financing schemes used globally by the group to which the applicant belongs. Description of the intangibles owned by the group to which the applicant belongs, such as trademarks, know-how, patents, etc. Furthermore, you must provide the following information regarding the intangibles owned by the group to which the applicant belongs:
  • Name and country of residence of the legal owner of the intangibles of the group to which the applicant belongs, as well as the supporting documentation accrediting them as such.
  • Name, country of residence, and financial information of those companies where the intangibles of the group to which the applicant belongs are reflected accountingly; identified by category (for example, marketing intangible, commercialization intangible, etc.).
  • Name and country of residence of those companies that carry out activities related to the development, improvement, maintenance, protection, and exploitation of the intangibles owned by the group to which the applicant belongs. Regarding this, financial information reflecting the expenses incurred by said companies in relation to the activities described above must be included, identified by category (for example, commercial or production intangible, commercialization or marketing intangible, etc.).

9. Name and country of residence of the companies that form part of the group to which the applicant belongs, that obtain income or incur expenses with independent third parties, inherent to the business activity to which the group to which the applicant belongs is dedicated, specifying the amounts of income and expenses with independent third parties.
10. Regarding the applicant's activity, a detailed description must be provided, or electronic files containing the following information must be attached:
    • Description of the functions performed, assets employed, and risks assumed by the applicant, inherent to its own business activity.
    • Register of the taxpayer's share certificates, referred to in Article 128 of the General Law of Commercial Companies (LGSM).
    • Financial position and results statements of the taxpayer for at least three immediate prior fiscal years to that in which the inquiry in question is presented, including a list of costs and expenses incurred by the taxpayer, and by related persons resident in Mexico or abroad that have a contractual or business relationship with the same, as well as a declaration of having filed the normal annual and complementary ISR declarations of the taxpayer, corresponding to the exercise in which the issuance of the resolution in question is requested, and of the three immediate prior exercises.
    • In the case of taxpayers who audit their financial statements for tax purposes, instead of presenting the financial position and results statements referred to in the previous point, you must declare the date of presentation of the corresponding audit report for the exercise in which the resolution in question is requested, and for the three immediate prior exercises, and attach the corresponding receipts of receipt.
    • Contracts, agreements, or conventions celebrated between the taxpayer and companies related to the same, resident in Mexico or abroad, that are the object of the inquiry in question.
    • Operational organizational chart, through which the names and positions in the organizational structure (from managerial levels or similar) can be identified, both of the taxpayer and of its related parties in Mexico or abroad, of the persons in charge of the areas, both operational and administrative, and a description of the activities that each of them perform as part of the operation of the applicant, as well as the geographic location where said activities take place. The persons indicated in said organizational chart must be included as authorized pursuant to Article 19 of the CFF to hear and receive all kinds of notifications from the tax authority, as well as attach a simple copy of their official identification.
    • Description of the business strategy implemented by the applicant, where it is specified whether it has been, or is intended to be, subject to the implementation of some type of restructuring that implies the migration of functions, assets, or risks, and that this has led or leads to the implementation of changes in its operational structure and/or business line.
    • List of its main competitors.

Thursday, June 6, 2024 OFFICIAL GAZETTE 125

11. Regarding the transactions or operations for which the taxpayer requests a particular resolution, the following information must be provided about them:
    • Detailed description of the functions performed, assets employed, and risks assumed by both the taxpayer and its related parties resident in Mexico or abroad, inherent to the operation or operations subject of the inquiry.
    • The method or methods proposed by the taxpayer, for the determination of the price or amount of the consideration of the operations celebrated with its related parties resident in Mexico or abroad subject of the inquiry, including the criteria, parameters, and other elements considered for the selection and rejection of the methods indicated in Article 180 of the Income Tax Law (LISR).
    • Real and projected financial and tax information corresponding to the exercises for which the resolution is requested, in which the result of applying the method or methods proposed to determine the price or amount of the consideration of the operations celebrated with the related persons subject of the inquiry is reflected.
    • Information on the operations or companies selected as comparable, indicating and detailing the application of reasonable adjustments, if any, made to eliminate differences, in accordance with the third paragraph of Article 179 of the LISR.
    • The step-by-step detail of the calculation of the profitability level indicator(s) of both the analyzed party and each of the companies used as comparables in the proposed analyses for the operations celebrated with the related persons subject of the inquiry (including for each of the mathematical processes, the formula, the terms [numbers and decimals used, clarifying if these were truncated or rounded] corresponding used in the formulas applied).
    • Description of those factors that directly or indirectly influence the operation subject of the inquiry, such as:
      • Operations carried out between companies of the group, of which the applicant is a part;
      • Operations carried out with independent third parties;
      • Economic, political, geographical factors, etc.
12. Specify whether the persons related to the taxpayer, resident abroad, are subject to the exercise of verification powers in matters of transfer pricing, by a tax authority, and if so, describe the stage the corresponding review is in. Likewise, it must be informed whether said persons resident abroad are settling any controversy of a fiscal nature in matters of transfer pricing before the authorities or courts, and if so, the stage in which said controversy is. In case there is a resolution (including if it is an advance ruling in matters of transfer pricing) by any competent foreign authority, a resolution to an inquiry pursuant to Article 34 of the CFF, or a final judgment issued by the corresponding courts, the outstanding elements and dispositive points of such resolutions must be provided.
13. Attach a digitized file containing the following documentation:
    • Proof of payment of the fee established in Article 53-G of the Federal Fiscal Code (LFD), in force in the exercise in which the inquiry in question is presented, for the study and processing of this type of applications.
    • Documentation demonstrating that the operations between the applicant and its related parties resident both in Mexico and abroad comply with Articles 27, fraction XIII, 76, fractions IX, X, and XII, 179, and 180 of the LISR, corresponding to the exercise in which the resolution in question is requested, and of the three immediate prior exercises.
14. The rest of the documentation and information that is necessary, in specific cases, to issue the resolution referred to in Article 34-A of the CFF, that is required by the authority.
15. Any information, data, and documentation provided in a language other than Spanish must include the corresponding translation.
16. Instrument to accredit the personality of the legal representative (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified signatures before tax authorities or a public notary (original and simple copy for comparison). *For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address, and powers, subsection C) Powers, of this Annex.
17. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address, and powers, subsection A) Official identification, of this Annex.

126 OFFICIAL GAZETTE Thursday, June 6, 2024

Under what conditions must I comply? Not applicable.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

Regarding applications submitted to the ACFPT with the folio number found on the proof of receipt, call 55 58 02 00 00 extension 42384. Regarding applications submitted to the ACAJNH, with the folio number found on the proof of receipt, call 55 58 02 16 42. Yes, when the tax authorities detect that the information, data, or documentation provided by taxpayers is insufficient, presents irregularities or inconsistencies, to know the functions or activities performed by persons resident in the country or abroad related to them, in a contractual or business manner; or to corroborate said information, data, or documentation provided by taxpayers; or to know the assets and risks assumed by each of said persons; or when the tax authorities require analyzing the method or methods proposed by taxpayers to determine the price or amount of the consideration in operations celebrated with persons resident in the country or abroad related to them, or to corroborate the application of such methods, they may carry out a functional analysis at the interested party's fiscal domicile as part of the study and evaluation processes of the information, data, and documentation presented, in order to identify and specify the functions performed, assets used, and risks assumed in the operations subject of the inquiry. The tax authorities may carry out a functional analysis in which they will limit their actions to circumstances related to the formulated inquiry, when they support, facilitate, or complement the analysis, study, and evaluation processes of the information, data, and documentation necessary to issue and, if applicable, verify compliance with the corresponding resolution. Such actions may include, among others, visual inspections, interviews, and working tables with the taxpayer's personnel linked to operations with related parties, including specific substantive and technical issues.

Resolution of the procedure or service In case you meet all the requirements, you will obtain the resolution letter. The notification of the resolution will be made through one of the forms established in Article 134 of the CFF.

Maximum deadline for the SAT to resolve the procedure or service: 8 months. Maximum deadline for the SAT to request additional information: Not applicable. Maximum deadline to comply with requested information: 10 days. When the tax authority requires you to fulfill omitted requirements or provide the necessary elements to resolve the procedure, the deadline to resolve the inquiry will begin to run from when the requirement or requirements have been fulfilled.

Thursday, June 6, 2024 OFFICIAL GAZETTE 127

What document do I get at the end of the procedure or service? The corresponding resolution. The resolutions that are issued in accordance with Article 34-A of the CFF may take effect in the year they are requested, in the immediate preceding year, and for up to three subsequent fiscal years after the year in which they are requested. The validity may be greater when derived from an amicable procedure, in accordance with an international treaty of which Mexico is a party.

SERVICE CHANNELS Consultations and doubts | Complaints and reports SAT Brand Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: http://chat.sat.gob.mx Telephone line to 55 58 02 00 00 extension 42384, in the case of applications submitted to the ACFPT, during hours Monday to Friday from 9:00 to 14:00 hrs. and from 16:00 to 18:00 hrs. Telephone line to 55 58 02 16 42, in the case of applications submitted to the ACAJNH, during hours Monday to Friday from 9:00 to 14:00 hrs. and from 16:00 to 18:00 hrs. SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices. SAT Brand 55 627 22 728 option 8.

Additional Information For more information you can enter the following link: https://www.sat.gob.mx/tramites/47408/presenta-la-consulta-optativa Taxpayers may jointly analyze with the ACFPT or the ACAJNH, as appropriate to their jurisdiction, the information and methodology they intend to submit for consideration to the Central Administration corresponding, prior to the presentation of the resolution request referred to in Article 34-A of the CFF, without the need to identify the taxpayer or its related parties. For the effects of this procedure sheet, the ultimate holding company of the group to which the applicant belongs will be considered that entity or legal figure that is not a subsidiary of another company and that is obliged to prepare, present, and disclose consolidated financial statements in accordance with financial reporting standards. For the effects of this procedure sheet, when the term related parties is used, it refers to those defined in Article 179 of the LISR. The tax authority will not be considered to be exercising verification powers when carrying out a functional analysis at the interested party's fiscal domicile. The cost for the study and processing is in accordance with Article 53-G of the LFD, in relation to Annex 19 of the RMF, both in force in the exercise in which the inquiry in question is presented. Once the resolution is issued to the taxpayer, the cost for the review is in accordance with Article 53-H of the LFD, in relation to Annex 19 of the RMF, both in force in the exercise in which the review is requested. The information, documentation, and/or evidence that is in a language other than Spanish must be presented with its respective translation into Spanish carried out by persons who can act as expert translators before the organs of the Federal Judiciary, or before the State Judiciaries and the Judiciary of Mexico City.

Legal Basis Articles: 18, 18-A, 19, 34, 34-A, 37, 134 of the CFF; 27, 76, 179, 180 of the LISR; 53-G, 53-H of the LFD; Rules 1.6., 2.1.7., 2.9.8., 3.9.1.5. of the RMF.

128 OFFICIAL GAZETTE Thursday, June 6, 2024

103/CFF Request for authorization to pay debts in installments or deferred.

Procedure Service

Description of the procedure or service Requests authorization to pay contributions and/or revenues in a deferred manner, up to 12 months, or in installments up to 36 months.

Amount Free

Payment of fees Cost:

Who can request the procedure or service? Natural persons and legal entities.

When is it presented? Regarding self-assessed debts or those in fiscal self-correction, within the 10 days following the day you file the declaration. Regarding debts already controlled by the tax authority, when you require it.

Where can I present it? On the SAT Portal: https://www.sat.gob.mx/tramites/operacion/89277/paga-tus-adeudos-fiscales-a-plazos-o-en-un-solo-pago

At the SAT Collection Offices located at the addresses indicated in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios

On the following days and hours: Monday to Friday from 8:00 to 14:30 hrs., at the Receiving Office of Collection.

At the offices of the corresponding federal entity.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

On the SAT Portal:

1. Enter the SAT portal, in the link in the section "Where can I present it?"
2. Register in My Portal, your RFC, Password and choose "Log In".
3. Enter the sections Internet Services / Service or requests / Request and a form will appear.
4. Fill out the form as follows: In the section "Description of Service in Process" select the option "PAYMENT IN INSTALLMENTS 66 AND 66-A CFF"; in "Directed to": ADR; in "Subject": Request for payment in installments or Request for deferred payment. Description: briefly state the number of installments requested or if it is a deferred payment, the date on which you request to cover the debt; Attach File: choose "Browse" and select the digitized documents in PDF format that contain the information you will upload, indicated in the section "What requirements must I meet?" and choose "Upload"; select "Send", the receipt acknowledgment is generated which contains the procedure folio number and your receipt with which you can follow up on your request, print it or save it.
5. Review your request periodically, as within 15 days you may be asked for missing information or informed of the issuance of the resolution to your request.
6. To verify the response to your request, enter the SAT Portal and with the folio number, verify the response by entering the link: https://www.sat.gob.mx/aplicacion/operacion/91727/consulta-de-servicio-o-solicitud-del-contribuyente as follows: In My Portal, enter your RFC, Password and choose "Log In". Select the option Internet Services / Service or requests / Consultation. Enter the folio number of the procedure and verify the solution granted to your request. In case of not having a response, go to the ADR Offices to receive additional information about the status of the procedure.

In person:

1. Go to the SAT Collection office corresponding to your address or to the federal entity with the documentation mentioned in the section "What requirements must I meet?"
2. Deliver the requested documentation to the staff who will attend your procedure.
3. Receive the stamped free-form writing as a receipt acknowledgment.

If you do not comply with any of the points indicated in the section "What requirements must I meet?", within the 15 days following the receipt of your request, the authority will issue a request for missing information, which you must deliver within the 5 days following the day the notification of said request takes effect. If you do not do so within said period or provide it incompletely, your request for authorization to pay in installments will not be authorized, and it will be necessary to present a new request.

Thursday, June 6, 2024 OFFICIAL GAZETTE 129

What requirements must I meet?

1. Free-form writing signed and in two copies, in which you indicate: Name, denomination or corporate name of the company if you are a legal entity. Fiscal address stated in the RFC. Key in the RFC. Indicate the authority to which you are addressing. The purpose of the promotion. Email address. Proof of representation of natural or legal persons. Additionally, you must state and/or attach the following: If it is a debt already controlled by the tax authority, indicate the number of the determining resolution; if it is self-assessed or in fiscal self-correction, you must indicate the operation number of the respective declaration, its filing date, and, if applicable, the authority exercising verification powers. All facts and circumstances related to the reason for the promotion, you must accompany them with the documents and information that support such facts or circumstances. The amount of the debt to be paid in installments, whether in installments or deferred, specifying the contribution and/or revenue, the accessories incurred and the period to which they correspond. Regarding self-assessed debts or those in self-correction, when in the declaration you have stated amounts paid previously or applications such as subsidies, credits, compensations, you must break down the amount owed for tax, updated part, surcharges, and, if applicable, penalty for correction. Attach the receipt of the initial payment made, which must not be less than 20% of the debt updated to the date of the request. Regarding self-assessed debts or those in self-correction, the receipt of the initial payment will correspond to that made through the FCF (capture line) the capture line in the assigned counter. Regarding debts already controlled by the tax authority, the receipt of the initial payment will correspond to the FCF (capture line) provided by the authority; for which, prior to entering the written request for payment in installments, you must request said FCF (capture line) to make the payment, to the collection office corresponding to your address or through My Portal, in accordance with what is stated in rule 2.11.2., fractions I and III. The modality you have chosen for payment in installments, in installments or deferred: In payment in installments, you must indicate the term in which you will cover the tax debt, which must not exceed 36 months. For deferred payment, you must indicate the date on which you will cover the tax debt, which must not exceed 12 months, from the date of the request.
2. Have a Tax Mailbox enabled. If an Amparo Trial has been promoted and the effects of the suspension are against the tax mailbox or electronic notification, you must state this in the free-form writing you deliver to the authority.
3. Official identification, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex. In case of being a legal representative:
4. Notarial power to accredit the personality of the legal representative (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified by the signatures before the tax authorities or public notary (original and simple copy for comparison).
5. Notarial document with which the legal representative has been designated for fiscal purposes, in the case of residents abroad or foreigners residing in Mexico (certified copy and simple copy for comparison).

• For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of this Annex.

With what conditions must I comply? Have a Password, in case the procedure is presented through My Portal.

130 OFFICIAL GAZETTE Thursday, June 6, 2024

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

On the SAT Portal: Enter the SAT Portal, in the link indicated in the section "Where can I present it?"; select the option Internet Services / Service or requests / Consultation, enter your Folio Number provided and choose Search.

In person: At the Collection office where you presented your request, with the presentation acknowledgment. At the corresponding federal entity.

No.

Resolution of the procedure or service Once your request is entered, the authority will review that you meet the established requirements. The authority will validate the initial payment receipt included in your request, verifying that the amount corresponds to at least 20% of the debt updated to the date of the request. Within the 15 days following the entry of your request, the authority may do the following: It will send you by tax mailbox or in person the request for missing information or documentation in your request. If applicable, as part of the request indicated in the previous point, you may be included the FCF for the payment of the difference to complete at least 20% of the debt updated. You must comply with the request for missing information or documentation in your request or payment of the difference to complete at least 20% of the debt updated to the date of payment of said difference, within the 5 days following the date on which the notification or delivery takes effect. Take into account that, according to what is stated in article 65 of the RCFF, while your request is resolved, you must make subsequent monthly payments, according to the number of installments requested, no later than the same calendar day on which the initial payment was made or completed. In cases of authorization, the resolution will include the FCFs of the authorized installments, for the effect that you make punctual payment of each installment monthly and successively. In case that you do not comply with any of the requirements, the request will be unauthorized. The resolution of authorization or non-authorization will be sent to your tax mailbox, within the 15 days following the date on which you complied with the request made by the authority, or within the 15 days following the date of expiration of the request in case that you have not attended it, or within the 15 days following the date on which you entered your request, in case that you have not been requested missing information nor difference of initial payment. When the notification cannot be made through your tax mailbox, the authority will carry it out by any of the means indicated in article 134 of the CFF. It is important to consider that it is not possible to pay in installments, the contributions indicated in the second point of the section Additional Information.

Maximum term for the SAT to resolve the procedure or service 15 days after the date of entry of your request, in case that missing information nor difference of initial payment has not been requested, or 15 days after the compliance or expiration of the term of the request for missing information and/or difference of initial payment.

Maximum term for the SAT to request additional information 15 days after the date on which your request was entered.

Maximum term to comply with the requested information 5 days after the date on which the notification of the request for missing information and/or difference of initial payment takes effect.

Thursday, June 6, 2024 OFFICIAL GAZETTE 131

What document do I obtain at the end of the procedure or service? Receipt acknowledgment. Resolution of authorization or rejection.

What is the validity of the procedure or service? Varies according to the number of authorized installments.

ATTENTION CHANNELS

Inquiries and doubts MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: http://chat.sat.gob.mx Virtual Office. You will be able to access this attention channel by scheduling your appointment at the following link: http://citas.sat.gob.mx/ Personal attention at the SAT Offices located in various cities of the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios On the following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Complaints and reports SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in the SAT offices. MarcaSAT 55 627 22 728 option 8.

Additional Information Pay your tax credits in monthly installments, with a preferential surcharge rate according to the number of installments requested: rate of 1.26%: from 1 to 12 monthly installments; of 1.53%: from 13 to 24 monthly installments; of 1.82%: from 25 up to 36 monthly installments and up to 12 months in deferred payment with the latter rate. It is not possible to pay in installments: The contributions withheld, transferred or collected. Those that must be paid in the current calendar year. Those that must be paid in the six months prior to the presentation of the request. The contributions and revenues caused by the import and export of goods or services. Regardless of the installment number indicated by the FCF, the payments you make during the validity of the authorization will be applied to the oldest pending installment to be covered, including, if applicable, the update and surcharges for late payment. It will be considered that you did not comply in time and amount an installment, when you do not pay it no later than its due date, when the amount paid no later than its due date is less than authorized or when you pay it with update and surcharges for delay in a late manner. The additional information to calculate the amount of the installments, you can consult in the Mini site of Fiscal Debts, enter in the link: http://omawww.sat.gob.mx/Adeudos_Fiscales/Paginas/sim01/sim01.htm in which the simulators are found: Payment in installments. Deferred payment.

Legal Basis Articles: 18, 19, 66, first paragraph, 66-A, 134 of the CFF; 65 of the RCFF; Rules 2.2.7., 2.11.1., 2.11.2. of the RMF. ..............................................................................................................................................................................

132 OFFICIAL GAZETTE Thursday, June 6, 2024

150/CFF Clarification of tax debts reported to credit bureau.

Procedure Service

Description of the procedure or service Clarifies the status of your tax debt reported by the SAT to the credit bureau.

Amount Free

Payment of fees Cost:

Who can request the procedure or service? Natural persons and legal entities reported to the credit bureau.

When is it presented? Throughout the year, except during the vacation period published by the SAT.

Where can I present it? On the SAT Portal: https://www.sat.gob.mx/tramites/operacion/88988/solicita-aclaracion-del-adeudo-por-el-que-estas-reportado-en-el-buro-de-credito--

In the email: cobranza@sat.gob.mx

Through credit information societies: Credit Bureau: www.burodecredito.com.mx Credit Circle: www.circulodecredito.com.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

On the SAT Portal:

1. Enter the SAT Portal in the link in the section "Where can I present it?"
2. Register in My Portal your RFC and Password and choose "Log In".
3. Enter the sections: Internet Services / Clarifications / Request and a form will appear.
4. Fill out the form as follows: In the section "Description of Service", in the tab "Procedure" select the option "CREDIT BUREAU"; in "Subject": Capture Clarification of tax debts reported to bureau; in "Description": Capture the numbers of the debts to clarify; in "Attach File": Choose in "Browse" and select the documents in PDF format that contain the information you will upload, indicated in the section "What requirements must I meet?" and choose "Upload", select "Send", the receipt acknowledgment is generated which contains the folio number of the clarification and your receipt with which you can follow up, print it or save it.
5. To verify the response to your clarification, enter the SAT Portal and with the folio number, verify the response by entering the link: https://wwwmat.sat.gob.mx/aplicacion/operacion/66288/consulta-tus-aclaraciones-como-contribuyente as follows: In My Portal, capture your RFC, Password and choose "Log In". Select the option Internet Services / Service or requests / Consultation and a form will appear. In the section "Folio Number" capture the folio number of the procedure. Choose Search. In the section "Search Results" click twice on the folio number and verify the solution granted to your request.

By email:

1. Send your clarification request via email to the account: cobranza@sat.gob.mx
2. Attach the documentation indicated in points 1 and 2 of the section "What requirements must I meet?"

Through credit information societies:

1. Consult the procedures they publish on their websites indicated in the section "Where can I present it?"

What requirements must I meet?

On the SAT Portal or by email:

1. PDF file of the Credit Report issued by the credit bureau or credit circle (page on which the debt reported by the SAT is visible), which must not be more than a month old since it was issued.
2. PDF file of the complementary documentation that supports the reason for the clarification, such as a copy of the payment receipt, or copy of the defense instrument filed, if applicable.

Through credit information societies:

1. Consult the corresponding requirements published on their respective pages.

Thursday, June 6, 2024 OFFICIAL GAZETTE 133

With what conditions must I comply? Have a Password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

Enter the SAT Portal, in the link indicated in the section "Where can I present it?" select the option: Internet Services / Service or requests / Consultation, enter your Folio Number provided / select in Search.

By email: cobranza@sat.gob.mx

Through the means that the credit information societies indicate to you.

No.

Resolution of the procedure or service The tax authority will issue a response informing you, if the clarification proceeds or not, and you will be communicated in the SAT Portal, through the assigned folio.

Maximum term for the SAT to resolve the procedure or service Within a term of 3 months, counted from the date of presentation of the clarification. For clarifications regarding the payment of the reported credit, the attention term will be 5 days, counted from the next business day after which it is sent, provided that a legible copy of the payment is attached.

Maximum term for the SAT to request additional information Not applicable. Not applicable.

Maximum term to comply with the requested information Not applicable.

What document do I obtain at the end of the procedure or service? Receipt acknowledgment.

What is the validity of the procedure or service? Indefinite.

ATTENTION CHANNELS

Inquiries and doubts MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: http://chat.sat.gob.mx Personal attention at the SAT Offices located in various cities of the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios On the following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Complaints and reports SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in the SAT offices. MarcaSAT 55 627 22 728 option 8.

Additional Information Not applicable

Legal Basis Articles: 34, fifth paragraph, 69, first paragraph of the CFF; Rules 9.9., 9.10. of the RMF. ..............................................................................................................................................................................

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244/CFF Request for initiation of amicable procedure contained in a Treaty to Avoid Double Taxation (Mutual Agreement Procedure, MAP in English).

Service

Description of service or procedure	Amount
Requests the initiation of an amicable procedure contained in a Treaty to Avoid Double Taxation (Mutual Agreement Procedure, MAP in English).	Free

Payment of fees Cost: variable

Who can request the service or procedure? When is it presented?

Natural persons. Legal entities.

When natural or legal persons who are residents for tax purposes in Mexico or in a State with which Mexico has in force a Treaty to avoid double taxation consider that the measures adopted by one or both States imply or may imply a contravention of the applicable Treaty or the Multilateral Convention to Implement Measures related to Tax Treaties aimed at Preventing the Erosion of Tax Bases and the Transfer of Benefits, within the deadline established for such effect by said Treaty or the aforementioned Convention.

Where can I present it?

Before the Parts Office of the AGGC located at Avenida Hidalgo 77, Module III, Ground Floor, Guerrero Neighborhood, C.P. 06300, Cuauhtémoc Alcaldía, Mexico City, in an attention schedule from Monday to Friday from 8:00 to 14:30 hrs.

Before the Parts Office of the AGH, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Alcaldía, C.P. 06300, Mexico City, with an attention schedule, from Monday to Friday from 8:00 to 14:30 hrs.

INFORMATION TO CARRY OUT THE SERVICE OR PROCEDURE

What do I have to do to carry out the service or procedure?

1. Go to the Parts Office that corresponds to you, indicated in the section "Where can I present it?"
2. Deliver the documentation indicated in the section "What requirements must I meet?"
3. Receive and keep the stamped free writing, as proof of receipt.
4. The corresponding authority will issue the resolution or a request for information.
5. In the event that a request for information is issued, you will have a period of 10 days to comply with it, counted from the day following that in which its notification took effect. In the event that you do not comply with what is required by the authority within that period, the procedure will be considered concluded; nevertheless, you may present your request again, provided that it is entered within the deadlines established for such effect in the Treaty to avoid double taxation that is applicable or in the Multilateral Convention to Implement Measures related to Tax Treaties aimed at Preventing the Erosion of Tax Bases and the Transfer of Benefits.
6. When the tax authority requires you to meet the omitted requirements or provide the necessary elements to resolve the procedure, the period to resolve it will begin to run from when the requirement or requirements have been met.
7. Once the requirement or requirements have been met, the authority will issue the corresponding resolution, which will be notified to you by one of the forms established in article 134 of the CFF.
8. You can follow up on your procedure with the folio number found on the proof of receipt, calling the phone number specified in the section "How can I follow up on the service or procedure?", as applicable.

Jue ve s6d e junio d e 20 24 DIA RIO O F ICIA L 135

What requirements must I meet?

Free writing addressed to the ACAJNI, the ACFPT or the ACAJNH, as applicable, signed by the taxpayer or their legal representative in which you indicate the following:

1. Name, denomination or corporate name, and tax domicile of the petitioner and their related parties involved in the operations subject to the request for initiation of amicable procedure.
2. Key in the RFC, or tax identification number in the case of residents abroad, of all the related parties involved in the operations subject to the request for initiation of amicable procedure.
3. The authority to which it is addressed and the purpose of the promotion.
4. Identification data of the foreign Competent Authority and, if possible, of the regional or local unit of the national and/or foreign tax administration that had issued or intends to issue an act that is considered to imply or may imply a contravention of the Treaty to avoid double taxation in question or the Multilateral Convention to Implement Measures related to Tax Treaties aimed at Preventing the Erosion of Tax Bases and the Transfer of Benefits, when applicable.
5. Domicile to hear and receive notifications, as well as the name of the persons authorized to receive them.
6. Describe the activities to which the petitioner is dedicated and, if applicable, the related parties involved in the operations subject to the request for initiation of amicable procedure.
7. Indicate the measures adopted by any of the States that have signed the Treaty to avoid double taxation in question, that imply or may imply a contravention of the treaty or the Multilateral Convention to Implement Measures related to Tax Treaties aimed at Preventing the Erosion of Tax Bases and the Transfer of Benefits, when applicable, specifying the article, provision and/or relevant part of the Treaty or Convention that the petitioner considers is contravened, indicating the interpretation or opinion on which it is based.
8. Indicate all facts or circumstances related to the promotion, including amounts, the tax years or periods involved, the data corresponding to the operation, the relationships, circumstances and/or structure of the operations, as well as an analysis of the relevant issues raised.
9. Present the information, documentation and/or evidence with which all the facts, acts, circumstances and operations subject to analysis are supported and accredited.
10. In cases related to transfer pricing, in addition to the above, provide the information, documentation and/or evidence with which it is demonstrated that the operations carried out with related parties subject to the request for initiation of amicable procedure, were agreed considering the prices, amounts of consideration or profit margins that would have been used or obtained with or between independent parties in comparable operations.
11. Sworn statement regarding whether the taxpayer or any of its related parties have requested the initiation of an amicable procedure before the Competent Authorities of any of the Contracting States on the same issue subject to their request or any aspect related to this, indicating the date and the Competent Authority before which it was presented, attaching a simple copy of all writings and documents presented, including the correspondence or official letters issued by the other Competent Authority within the amicable procedure, as well as the requirements formulated. The information and documentation presented to request the initiation of an amicable procedure must be the same that is provided to all Competent Authorities involved.
12. Sworn statement regarding whether the facts or circumstances on which the request for initiation of amicable procedure is based have been the subject of defense means before administrative or jurisdictional authorities in any of the Contracting States and, if applicable, the sense of the resolution; likewise, you must attach documentary evidence relative to the defense means filed.
13. Sworn statement, regarding whether the request for initiation of amicable procedure is related to situations, structures of operations or issues that are being analyzed or have been the subject of pronouncement by the Competent Authorities of any of the Contracting States as part of an advance agreement on transfer pricing, consultation, resolution, conclusive agreement or similar procedure and, if applicable, provide documentary evidence relative to the same.

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14. Sworn statement, in which you indicate: a) if the applicant is subject to the exercise of verification powers by the Ministry of Finance and Public Credit or by the Federative Entities coordinated in federal revenues and b) if its related parties are subject to said verification powers in Mexico. In both cases you must indicate the periods and the contributions, object of the review and inform if the applicant or its related parties are within the period for tax authorities to issue the resolution referred to in article 50 of the CFF.
15. Sworn statement, in which you indicate if the related parties residing abroad of the applicant involved in the operations subject to the request for initiation of amicable procedure are under review by the tax authority of the other Contracting State, indicating the periods and the contributions object of the review, as well as the stage in which it is located.
16. Sworn statement, regarding that all the information and documentation provided within the request for initiation of amicable procedure is true.
17. Statement of commitment to cooperate with the Competent Authorities in the resolution of the case raised and to present the information and documentation that is required of you.
18. Translation into English of the promotion writing for its transfer to the other Competent Authority, in the case of amicable procedure requests that involve Competent Authorities of countries whose official language is not Spanish.
19. Documentation with which it is accredited that you have presented the request for offer of guarantee of fiscal interest, in terms of sheet 134/CFF Request for the offer, expansion, substitution of guarantee of fiscal interest and request for appraisal (in case of offer of goods) or appraisal carried out by authorized persons, contained in this Annex; as well as the status of said request.
20. In the case of amicable procedures in the matter of transfer pricing, taxpayers must attach the receipt of payment of the fee established in article 53-G of the LFD, in force in the exercise in which the request in question is presented, for the study and procedure of this type of requests.
21. Instrument to accredit the personality of the legal representative (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified signatures before tax or federal authorities or public notary (original and simple copy for comparison). *For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of domicile and powers, subsection C) Powers, of this Annex.
22. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of domicile and powers, subsection A) Official identification, of this Annex.

With what conditions must I comply? Not applicable.

FOLLOW-UP AND RESOLUTION OF THE SERVICE OR PROCEDURE

How can I follow up on the service or procedure? Will the SAT carry out any inspection or verification to issue the resolution of this service or procedure?

Regarding the requests presented in the ACAJNI, with the folio number found on the proof of receipt calling 55 58 02 16 42.	No.
Regarding the requests presented in the ACFPT with the folio number found on the proof of receipt calling 55 58 02 00 00 extension 42384.
Regarding the requests presented in the ACAJNH, with the folio number found on the proof of receipt calling 55 58 02 16 42.

Resolution of the service or procedure The authority will issue an official letter in which the terms of the conclusion of the procedure are informed.

Jue ve s6d e junio d e 20 24 DIA RIO O F ICIA L 137

Maximum period for the SAT to resolve the service or procedure	Maximum period for the SAT to request additional information	Maximum period to comply with the requested information
Variable, depending on the involvement of the foreign authority and the applicant himself.	Variable, depending on the involvement of the foreign authority and the applicant himself.	10 days.

What document do I obtain at the end of the service or procedure? Official letter in which the terms of the conclusion of the procedure are informed.

What is the validity of the service or procedure? Depends on the case in procedure.

ATTENTION CHANNELS

Inquiries and doubts

Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days:<br>Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.<br>Chat: http://chat.sat.gob.mx

Telephone to 55 58 02 16 42, in the case of requests presented before the ACAJNI, in a schedule from Monday to Friday from 9:00 to 14:00 hrs. and from 16:00 to 18:00 hrs.<br><br>Telephone to 55 58 02 00 00, extension 42384, in the case of requests presented before the ACFPT, in a schedule from Monday to Friday from 9:00 to 14:00 hrs. and from 16:00 to 18:00 hrs.<br><br>Telephone to 55 58 02 16 42, in the case of requests presented before the ACAJNH, in a schedule from Monday to Friday from 9:00 to 14:00 hrs. and from 16:00 to 18:00 hrs.<br><br>SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).<br>Email: denuncias@sat.gob.mx<br>On the SAT Portal:<br>https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia<br>Red phones located in SAT offices.<br>MarcaSAT 55 627 22 728 option 8.

Additional Information

In the event that the procedure for initiation of amicable procedure or the information and documentation described above is presented incomplete, the ACAJNI, the ACFPT or the Administrations attached to them, as well as the ACAJNH as applicable, will require the petitioner to present said information and documentation within a period of 10 days to process the request, with the warning that, in the event of not presenting the required information and documentation, said procedure will be considered concluded; nevertheless, you may present your request again, provided that it is entered within the deadlines established for such effect in the Treaty to avoid double taxation that is applicable or in the Multilateral Convention to Implement Measures related to Tax Treaties aimed at Preventing the Erosion of Tax Bases and the Transfer of Benefits.

The information, documentation and/or evidence that is in a language other than Spanish, must be presented with its respective translation into Spanish carried out by persons who can act as translator experts before the organs of the Federal Judiciary, or before the Judicial Powers of the States and of Mexico City.

The taxpayer must make known to the ACAJNI, the ACFPT or the ACAJNH, as applicable, any change that occurs in the relationship, situation or structure of the operations, once the request has been presented.

In the case of amicable procedures in the matter of transfer pricing, the payment of the fee for the study and procedure must be made in accordance with articles 53-G of the LFD in force in the exercise in which the request in question is presented, and once the resolution is issued, the payment of the fee for the review will be in accordance with 53-H of LFD in force at the time of the review, the foregoing, in relation to Annex 19 of the RMF that is applicable. In the other cases, the procedure will be free.

Legal Basis Treaties to avoid double taxation in force signed by Mexico; Convention DOF 19/06/2023; Articles: 18, 19, 21, 34-A, 50, 134, 141, 142 of the CFF; 2, 3, 4, 179, 180, 184 of the LISR; 53-G, 53-H of the LFD; Rules 1.6., 2.1.7., 2.1.29. of the RMF.

138 DIA RIO O F ICIA L Jue ve s6d e junio d e 20 24

245/CFF Activation of the tax mailbox and registration of communication mechanisms as contact means.

Service

Description of service or procedure	Amount
Activates the tax mailbox and registers communication mechanisms as contact means.	Free

Payment of fees Cost:

Who can request the service or procedure? When is it presented?

Natural persons. Legal entities.

When you require it. In the case of natural person taxpayers who opt to tax under the Simplified Trust Regime, within the two months following that in which they have presented their notice.

Where can I present it? On the SAT Portal, through the Tax Mailbox Mini-site: www.sat.gob.mx

INFORMATION TO CARRY OUT THE SERVICE OR PROCEDURE

What do I have to do to carry out the service or procedure?

1. To activate the tax mailbox you must register and confirm the communication mechanisms as contact means by doing the following: Enter the SAT Portal, click on the Tax Mailbox Mini-site button located on the bottom left, subsequently press the button located on the right side of the screen titled "Activate your Mailbox", in the box shown press on the highlighted word here. Register your RFC, Password, Captcha, or select e.firma and choose Send. Capture your data in the form as follows: When entering for the first time, the system shows the form for selecting communication mechanisms for sending electronic notices. Select the email and your mobile phone number. Capture in the form at least one email address and your mobile phone number that you will register as a contact means, a maximum of five emails and only one mobile phone number can be registered. To add another email as contact means(s) press the Add Email button to capture and confirm the email address. Once the communication mechanism or mechanisms have been captured, you must press the Continue button. A box will appear indicating if you wish to continue with the procedure to register your contact means, press the Accept button. In the case of legal entities, the system will require confirmation through e.firma. The system will show a screen indicating that the email(s) and mobile phone number have been registered, showing a folio, date and time. Press the Print Receipt button to view, save or print the receipt of registration or update of the selected communication mechanism.
2. You must confirm the registered contact means within a period not greater than 72 hours after registration, otherwise the system will cancel the registration request of the same and you will have to register again. In the event that you only confirm one of the two contact means, the procedure will not be concluded satisfactorily. In the case of email, when you only have one electronic address confirmed and register another in substitution of this, without the confirmation procedure being carried out, the cancellation movement of the previously registered email will not be considered effective and it will prevail as a contact means for tax mailbox purposes. In the event that, in substitution of the mobile phone number, another mobile phone number is registered, without the confirmation procedure being carried out, the cancellation movement of the previously registered mobile phone number will not be considered effective and it will prevail as a contact means for tax mailbox purposes. You will receive a Notice in each email registered in the tax mailbox as a contact means, where you will be indicated: To confirm your email, choose here and you must press on the highlighted word. In the event that you have updated the mobile phone, you will receive a text message indicating: The activation code of your mobile phone registration with Tax Mailbox is: XXXXXXXXX which you must capture, entering the Configuration section in the human silhouette icon located in the upper right corner of your tax mailbox, where it indicates: Capture the activation code we send you by SMS XXXXXXXXX.

Thursday, June 6, 2024 OFFICIAL GAZETTE 139 The system will display a screen indicating that your email address and mobile phone number have already been confirmed. You will receive a new notice in each email address you have confirmed, informing you that you have a message of interest in your tax mailbox. To consult messages of interest within the tax mailbox, enter the "My Communications" option. The system will display a screen with a list of "Unread Messages" in which a new message will be deposited for each contact medium registered in the tax mailbox. To view it, click on the message link. Note: If you have not received a confirmation message from the tax mailbox, it is necessary to check the spam folder in your email account, as due to the configuration of some providers, emails from the tax mailbox are deposited in that folder. If the confirmation email is not found in the spam folder and the registered email is correct, you must go to one of the SAT Offices to resolve your issue or submit a clarification case through the SAT website. If you do not receive the activation code, verify that you have correctly registered the ten digits of the mobile phone number. If after 72 hours you do not receive the confirmation notice, repeat the registration and confirmation procedure. 3. Print the Confirmation Receipt. You can print or save the registration or update receipts for contact means at any time by entering your tax mailbox, in the "My Communications" section, where all messages you have received are located, including the receipts generated by the registration or update of contact means. 4. Management of Contact Means. Once your tax mailbox is enabled, you can manage your contact means by adding, modifying, or deleting email addresses and the mobile phone number. To do this, enter the SAT Portal, click on the "Tax Mailbox Minisite" button located in the lower left part, then press the button located on the right side of the screen labeled "Update your contact means". In the box shown, press on the highlighted word here. Register your RFC, Password, Captcha, or select e.firma, choose Send, and the contact_means form will appear. Perform the activities described in items 1, 2, and 3 to register and confirm the updated contact means; always under the condition of having at least one active. While the contact means confirmation process is not completed, the system will not allow you to include new records. What requirements must I meet? No documentation is required to be presented. What conditions must I meet? Individuals: Possess e.firma, portable e.firma, and/or Password. Legal Entities: Possess e.firma. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? In case of not having received: Electronic notice containing: For email: confirmation link. For mobile phone: activation code. Confirmation message of contact means. To request your clarification, enter the SAT Portal, through the link: https://www.sat.gob.mx/aplicacion/operacion/32846/presenta-tu-aclaracion-como-contribuyente To follow up on your clarification: https://www.sat.gob.mx/aplicacion/operacion/66288/consulta-tus-aclaraciones-como-contribuyente Register your RFC and Password, and choose Log In. Select the options: Internet Services / Clarifications / Request, and a form will appear. Fill out the electronic form as follows:

140 OFFICIAL GAZETTE Thursday, June 6, 2024 In the Service Description section, on the Procedure tab, select: OTHERS; in Subject: Clarification for tax mailbox confirmation; in Description: State that you did not receive the electronic notices to confirm contact means in the tax mailbox; in Attach File: Attach a screenshot in PDF format showing the registered contact means and choose Upload, then select Send. A receipt of receipt is generated containing the file number of the request and your receipt acknowledgment with which you can follow up on your Clarification. Print it or save it. To follow up, enter the mentioned link. In My Portal, enter your RFC, Password, and choose Log In. Select the option Internet Services / Clarifications / Consultation. Provide the File Number of your clarification. Resolution of the procedure or service If you correctly comply with the procedure indicated in the procedure sheet, you will obtain the email receipt and validated cell phone number as contact means in the Tax Mailbox. Maximum time for the SAT to resolve the procedure or service Maximum time for the SAT to request additional information Maximum time to comply with the requested information Immediate procedure from the moment you confirm the contact means. Not applicable. Not applicable. What document do I obtain upon completing the procedure or service? What is the validity of the procedure or service? Email receipt and validated cell phone number as contact means in the Tax Mailbox. Indefinite. ATTENTION CHANNELS Inquiries and doubts Complaints and reports SAT Call Center Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: http://chat.sat.gob.mx Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. For more information, follow the steps indicated in the tutorial videos available on the SAT YouTube channel and in the tax mailbox minisite at the following link: http://omawww.sat.gob.mx/BuzonTributario/Paginas/tutoriales.html SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices. SAT Call Center 55 627 22 728 option 8. Additional Information Not applicable. Legal Basis Article 17-K of the CFF; Rules 2.2.7., 2.5.22., 3.13.36. of the RMF. ..............................................................................................................................................................................

Thursday, June 6, 2024 OFFICIAL GAZETTE 141 255/CFF Notice regarding Third-Party Service Providers pursuant to Annexes 25 and 25-Bis of the RMF. Procedure Service Description of the procedure or service Amount Submit this notice to inform that Financial Institutions Subject to Report opt to provide services to other Financial Institutions Subject to Report (trusts, investment funds, and specialized investment societies for retirement funds) for the compliance with the obligations referred to in Annexes 25 and 25-Bis of the RMF. Free Payment of fees Cost: Who can request the procedure or service? When is it submitted? Mexican Financial Institutions Subject to Report and Financial Institutions Subject to Report acting as third-party service providers pursuant to Annexes 25 and 25-Bis of the RMF. By August 31 of each fiscal year at the latest. Where can I submit it? On the SAT Portal: https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

1. Enter the SAT Portal, in the link mentioned in the section "Where can I submit it?"
2. Enter the application "My Portal", with the RFC and Password of the Financial Institution Subject to Report submitting the notice, followed by Log In.
3. Select the options Internet Services / Services or Requests / Request.
4. Fill out the electronic Notice Service form as follows: In the Service Description section, on the Procedure tab, select FICHE 255 ANNEXES 25 and 25-Bis RMF; in Directed to: AGGC of the SAT; in Subject: Notice regarding Third-Party Service Providers pursuant to Annexes 25 and 25-Bis of the RMF; in Description: briefly explain what the notice you are submitting is about; attach the scanned documents indicated in the section "What requirements must I meet?", for this, choose Examine and select the digitized documents in PDF format and choose Upload.
5. Press the Send button. Your request will be automatically generated with the procedure attention file number, and you will obtain your receipt acknowledgment.
6. To follow up on your procedure, enter the "My Portal" application, with the RFC and Password of the Financial Institution Subject to Report that submitted the notice, followed by Log In.
7. Choose the options Internet Services / Service or Requests / Consultation; enter your assigned file number, followed by Search, to verify the status of the procedure.
8. You can also follow up on your procedure by sending an email to the FATCA-SAT Working Group (fatca.sat@sat.gob.mx) providing the file number assigned to the procedure. What requirements must I meet? Free writing containing the following information and documentation:
9. Name, RFC key, and GIIN or NIIF (as applicable) of the Financial Institution Subject to Report that will act as a third-party service provider.
10. Name, RFC key (if applicable) and GIIN or NIIF (as applicable) of the Financial Institution(s) Subject to Report or entity(ies) that qualify as Financial Institution(s) Subject to Report in terms of Annex 25 and 25-Bis of the RMF, to whom the mentioned service will be provided.
11. Declaration stating that the Financial Institution Subject to Report acting as a third-party service provider accepts to provide said services pursuant to what is stated in Annexes 25 and 25-Bis of the RMF.
12. Declaration signed by the legal representative of the Financial Institution(s) Subject to Report or entity(ies) that qualify as Financial Institution(s) Subject to Report in terms of Annex 25 and 25-Bis of the RMF, to whom the services will be provided, indicating that they will comply with their obligations through the third-party service provider submitting the notice, without being relieved of other formal obligations, in terms of Annexes 25 and 25-Bis of the RMF.
13. Instrument to prove the personality of the legal representative or power of attorney signed before two witnesses and ratified signatures before tax authorities or public notary, as well as valid official identification. *For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address, and powers, subsection C) Powers, of this Annex.
14. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address, and powers, subsection A) Official identification, of this Annex.

142 OFFICIAL GAZETTE Thursday, June 6, 2024 What conditions must I meet? Possess Password to enter My Portal. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? For inquiries and follow-up on the procedure, send an email to the FATCA-SAT Working Group (fatca.sat@sat.gob.mx), providing the file number assigned to the procedure. To provide additional documentation and verify the status of the procedure, enter My Portal, in case the promotion was presented through this channel. No. Resolution of the procedure or service The authority will validate the information and documentation presented, and if the requested requirements are met, the Notice will be considered submitted. Maximum time for the SAT to resolve the procedure or service Maximum time for the SAT to request additional information Maximum time to comply with the requested information Immediate procedure. Not applicable. 10 days. What document do I obtain upon completing the procedure or service? What is the validity of the procedure or service? Receipt acknowledgment. Indefinite, unless the Financial Institution Subject to Report acting as a service provider to third parties makes a change or notifies that it has ceased to be so. ATTENTION CHANNELS Inquiries and doubts Complaints and reports Personal attention at AGGC Offices, located at Avenida Hidalgo 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, in an attention schedule of Monday to Thursday from 8:30 to 16:00 hrs. and Friday from 8:30 to 15:00 hrs. prior appointment which can be requested via email directed to the FATCA-SAT Working Group: fatca.sat@sat.gob.mx Via Chat: http://chat.sat.gob.mx On the microsite for Automatic Exchange of Financial Information for Tax Purposes: http://omawww.sat.gob.mx/acuerdo_internacional/Paginas/default.htm Via email to the FATCA-SAT Working Group: fatca.sat@sat.gob.mx SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx. On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices. SAT Call Center 55 627 22 728 option 8. Additional Information The information regarding procedures, criteria, deadlines, and formats is available on the SAT microsite for Automatic Exchange of Financial Information for Tax Purposes: http://omawww.sat.gob.mx/acuerdo_internacional/Paginas/default.htm Only one procedure (fiche) must be submitted per file number. Legal Basis Articles: 30, 32-B, fraction V, 32-B Bis of the CFF; 7, third paragraph of the LISR; Rules 2.9.12., 3.5.8., Annexes 25, 25-Bis of the RMF.

Thursday, June 6, 2024 OFFICIAL GAZETTE 143 256/CFF Request for access to the public service for verification and authentication of e.firma. Procedure Service Description of the procedure or service Amount It allows you to verify e.firma certificates through the Online Certificate Status Protocol (OCSP). Free Payment of fees Cost: Who can request the procedure or service? When is it submitted? Individuals and legal entities that require implementing the use of e.firma in their business or company as a means of authentication or signing of digital documents. When you require it. Where can I submit it? On the SAT Portal, through My Portal: https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

1. Enter the SAT Portal, in the link in the section "Where can I submit it?"
2. Upon entering, register your RFC and Password, choose Log In.
3. Select the options: Internet Services / Service or Requests / Request, and an electronic form will appear.
4. Fill out the electronic form as follows: In the Service Description section, on the Procedure tab, select; ACCESS TO OCSP SERVICE in Directed to: Central Administration of Taxpayer Services; in Subject: Request for access to the public service for verification and authentication of e.firma; in the Description section: briefly state the reason for the request; If you wish to attach information related to the service, select the Attach File / Examine button, select the digitized document in PDF format, and choose Upload.
5. Press the Send button, and the Receipt Acknowledgment containing the file number of the procedure performed is generated. Print it or save it.
6. Receive through the email address you indicated in your request the environment kit and test certificates.
7. Send evidence of the correct use of the technical development.
8. Receive the authorization, environment, and productive certificates through the tax mailbox. What requirements must I meet? Free writing in which the following information is manifested:
9. Formal request of the service addressed to the SAT in which the following data are manifested: a) RFC with 12-position homoclave for legal entity or 13-position for individual. b) The name of the requesting individual or legal entity. c) Tax address with status of Located. d) Electronic address (web portal). e) Email address. f) Telephone number including area code. g) In case it is a legal entity, the 13-position RFC of the legal representative, as well as of partners or shareholders, must also be provided. h) Objective of the request. i) That you comply with the requirements established in the general technical rules for its use issued by the SAT.
10. Technical annex and volumes duly filled out, according to the formats available in the related contents of the following route: https://www.sat.gob.mx/tramites/03180/como-innovar-en-tu-empresa-con-la-e.firma
11. In the case of legal entities: a) Constitutive document. b) Digitization of the original of any of the powers indicated in items 2, 3, and 4 of Section I. Definitions; point 1.2. Official identifications, proof of address, and powers, subsection C) Powers, of this Annex, where the personality of the legal representative is accredited. c) Digitization of the original of the valid official identification of the legal representative, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address, and powers, subsection A) Official identification, of this Annex.

144 OFFICIAL GAZETTE Thursday, June 6, 2024 What conditions must I meet? The manifested RFCs must have active e.firma and Password without use restrictions. All manifested RFCs must have an active tax mailbox and not be under injunction for its use. Positive tax compliance opinion in terms of article 32-D of the CFF, of each of the manifested RFCs. The SAT may require additional information and documentation that allows proving the identity, address, and generally the tax situation of the applicants in a conclusive manner. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Through tax mailbox. No. Resolution of the procedure or service If you comply with all requirements, you will receive the authorization for access to the public consultation service through your tax mailbox. Maximum time for the SAT to resolve the procedure or service Maximum time for the SAT to request additional information Maximum time to comply with the requested information The resolution will be notified within a period not exceeding 3 months, counted from the day following that in which the request is presented. 3 months, counted from the day following that in which the request is presented. 3 months, counted from the day following that in which the information is required. What document do I obtain upon completing the procedure or service? What is the validity of the procedure or service? Authorization for access to the public consultation service through your tax mailbox. The authorization for access to the public consultation service will have a validity of 12 months, which can be renewed for the same period. ATTENTION CHANNELS Inquiries and doubts Complaints and reports SAT Call Center Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: http://chat.sat.gob.mx Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices. SAT Call Center 55 627 22 728 option 8. Additional Information Not applicable. Legal Basis Articles: 17-F, 19, 19-A, 37 of the CFF; Rule 2.2.11. of the RMF. ..............................................................................................................................................................................

Thursday, June 6, 2024 OFFICIAL GAZETTE 145 258/CFF Request for generation, renewal, modification or cancellation of communication certificates, and other elements inherent thereto, in accordance with Annexes 25 and 25-Bis of the GRF.

Procedure Service Description of procedure or service Amount Requests the generation, renewal, modification or cancellation of communication certificates, and other elements inherent thereto (user, password, communication channels and connection data), through which reports of accounts referred to in Annexes 25 and 25-Bis of the GRF will be sent to the SAT. Free Payment of fees Cost: Who can request the procedure or service? When is it presented? Financial Institutions Subject to Reporting or entities that qualify as Financial Institutions Subject to Reporting in terms of Annexes 25 and 25-Bis of the GRF that wish to request, the generation, renewal, modification or cancellation of communication certificates, and other elements inherent thereto (user, password, communication channels and connection data), for the submission of reports in accordance with Annexes 25 and 25-Bis of the GRF. When required. Where can I present it? At the SAT Portal: https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action In person: In the case of entities that qualify as Financial Institutions Subject to Reporting in terms of Annexes 25 and 25-Bis of the GRF that do not have an RFC key or are not obliged to register in it, at the Official Office of the AGGC, located at Avenida Hidalgo 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P. 06300, Mexico City, during business hours from Monday to Friday from 8:00 to 14:30 hrs.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service? At the SAT Portal:

1. Enter the link in the section "Where can I present it?" and choose the START option.
2. In My Portal, enter the RFC, Password of the Financial Institution Subject to Reporting or entity that qualifies as a Financial Institution Subject to Reporting that presents the document, followed by Log in.
3. Select the option Internet Services / Service or requests / Request and a form will appear.
4. Complete the form as follows:
5. In the Service Description section, in the Procedure tab, select the option Certificates Annexes 25 and 25-Bis; in Directed to: AGGC, in Subject: indicate request for generation, renewal, modification or cancellation of communication certificates; modification of communication channels; or request or modification of users and connection passwords, as appropriate; Description: briefly explain what the request you are making is about; attach the scanned documents indicated in the section "What requirements must I meet?", for this, choose Examine and select the digitized documents in PDF format and choose Upload.
6. Press the Send button, the Acknowledgment of receipt will be generated, which contains the procedure folio with which you can follow up on your notice, print it or save it.
7. To follow up on your procedure, enter the My Portal application, with the RFC and Password, followed by Log in. select the option Internet Services / Service or requests / Consultation and a form will appear, enter your assigned folio number, followed by Search.
8. You can also follow up on your procedure by sending an email to the FATCA-SAT Working Group (fatca.sat@sat.gob.mx) providing the folio number assigned to the procedure.
9. The staff will resolve your procedure according to the timeframes and dates contained in the FATCA-CRS Activities Calendar available on the SAT's Automatic Exchange of Financial Information for Tax Purposes microsite http://omawww.sat.gob.mx/acuerdo_internacional/Paginas/a/default.htm In person:
10. In the case of an entity that qualifies as a Financial Institution Subject to Reporting that does not have an RFC key or is not obliged to register in it, they must go to the Official Office of the AGGC.
11. Deliver the documentation requested in the section "What requirements must I meet?"
12. Receive and keep the stamped free document, as an acknowledgment of receipt.
13. You can follow up on your procedure by sending an email to the FATCA-SAT Working Group (fatca.sat@sat.gob.mx) providing the folio number assigned to the procedure.

146 OFFICIAL GAZETTE Thursday, June 6, 2024 What requirements must I meet? In the case of request for generation or renewal of certificates, free document containing the following information and documentation:

1. Name, RFC key (if applicable) and GIIN or NIIF (as appropriate) of the Financial Institution Subject to Reporting or entity that qualifies as a Financial Institution Subject to Reporting in terms of Annexes 25 and 25-Bis of the GRF, requested communication channel (Web Service, SFTP or SOCKET) and type(s) of certificate(s) (for test and/or production environment).
2. Format for designation of the personnel responsible for communication with the SAT duly completed, attaching valid official identification, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex.
3. Document accrediting that the personnel responsible for communication with the SAT works at the Financial Institution Subject to Reporting, or entity that qualifies as a Financial Institution Subject to Reporting in terms of Annexes 25 and 25-Bis of the GRF, in PDF format.
4. Instrument to accredit the personality and identity of the legal representative of the Institution (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified signatures before tax authorities or public notary (original and simple copy for comparison). *For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of this Annex.
5. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex.
6. Format for request of communication channel duly completed, attaching the information and documentation corresponding to the requested communication channel (Web Service, SFTP or SOCKET). In the case of cancellation of certificates or modification of users, passwords or other connection data, free document containing the following information:
7. Name, RFC key (if applicable) and GIIN or NIIF (as appropriate) of the Financial Institution Subject to Reporting or entity that qualifies as a Financial Institution Subject to Reporting in terms of Annexes 25 and 25-Bis of the GRF, communication channel regarding which the cancellation of the certificate or modification of the user and corresponding passwords is requested.
8. Instrument to accredit the personality and identity of the legal representative of the Financial Institution Subject to Reporting or entity that qualifies as a Financial Institution Subject to Reporting in terms of Annexes 25 and 25-Bis of the GRF (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified signatures before tax authorities or public notary (original and simple copy for comparison). *For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of this Annex.
9. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex. In the case of modification of responsible personnel, free document containing the following information and documentation:
10. Name, RFC key (if applicable) and GIIN or NIIF (as appropriate) of the Financial Institution Subject to Reporting or entity that qualifies as a Financial Institution Subject to Reporting in terms of Annexes 25 and 25-Bis of the GRF.
11. Format for designation of the personnel responsible for communication with the SAT duly completed, attaching valid official identification, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex.
12. Document accrediting that the personnel responsible for communication with the SAT works at the Financial Institution Subject to Reporting or entity that qualifies as a Financial Institution Subject to Reporting in terms of Annexes 25 and 25-Bis of the GRF, in PDF format. What conditions must I meet? Have a Password to enter My Portal.

Thursday, June 6, 2024 OFFICIAL GAZETTE 147 FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? For inquiries and follow-up on the procedure, send an email to the FATCA-SAT Working Group (fatca.sat@sat.gob.mx), providing the folio number assigned to the procedure. To provide additional documentation and verify the status of the procedure, enter My Portal, in case the promotion was presented through this channel. No. Resolution of the procedure or service Digital certificates or users and connection passwords will be delivered as appropriate. Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information 3 months. Not applicable. 10 days. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Acknowledgment of receipt and digital certificates, or users and communication passwords, as appropriate. The validity of the certificate will be that indicated in the .cer file that is delivered to each Financial Institution and is visualized as Valid from day/month/year to day/month/year. ATTENTION CHANNELS Inquiries and doubts Complaints and reports Personal attention at the AGGC Offices, located at Avenida Hidalgo 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P. 06300, Mexico City, during business hours from Monday to Thursday from 8:30 to 16:00 hrs. and Friday from 8:30 to 15:00 hrs. prior appointment which can be requested via email addressed to the FATCA-SAT Working Group: fatca.sat@sat.gob.mx Via Chat: http://chat.sat.gob.mx On the microsite of Automatic Exchange of Financial Information for Tax Purposes: http://omawww.sat.gob.mx/acuerdo_internacional/Paginas/default.htm Via email to the FATCA-SAT Working Group: fatca.sat@sat.gob.mx SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx. At the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located at SAT offices. MarcaSAT 55 627 22 728 option 8. Additional information The Financial Institution Subject to Reporting or entity that qualifies as a Financial Institution Subject to Reporting in terms of Annex 25 and 25-Bis of the GRF will have only one active communication channel (primary channel) and must select another for contingencies (secondary channel). The information, documentation and formats corresponding to each enabled communication channel that must be attached to the procedure, as well as the relative to the procedures, criteria, timeframes and formats are available on the SAT's microsite of Automatic Exchange of Financial Information for Tax Purposes. Consult the guide and format to present the procedure at the following link: http://omawww.sat.gob.mx/acuerdo_internacional/Paginas/b/documentos/CriteriosOperativos/Orientacion/GuiasCanalesComunicacion.pdf Only one procedure (sheet) must be presented per folio. Legal basis Articles: 17-D, 17-H, 30, 32-B, fraction V, 32-B Bis, 37 of the CFF; 7, third paragraph of the LISR; Rules 1.6., 2.1.7., 2.2.12., 3.5.8., Annexes 25, 25-Bis of the GRF. ..............................................................................................................................................................................

148 OFFICIAL GAZETTE Thursday, June 6, 2024 295/CFF Request for modification or incorporation of partners, shareholders, associates and other persons who form part of the organizational structure of a legal entity, as well as those who have control, significant influence, power of command and legal representatives.

Procedure Service Description of procedure or service Amount Updates the information of your partners, shareholders, associates and other persons, whatever name they are designated by, who by their nature form part of the organizational structure and hold such status in accordance with the statutes or legislation under which they are constituted, as well as legal representatives. If you are a company whose shares are placed among the large investing public, you must update the information of persons who have control, significant influence or power of command, as well as the names of the common representatives, their RFC key and the percentage they represent with respect to the total shares issued, or in its case, present the updated list of partners of production cooperatives dedicated exclusively to fishing or forestry activities that have a concession or permit from the Federal Government to exploit marine or forestry resources. Free Payment of fees Cost: Who can request the procedure or service? When is it presented? Legal entities. Companies whose shares are placed among the large investing public. Production cooperatives dedicated exclusively to fishing or forestry activities that have a concession or permit from the Federal Government to exploit marine or forestry resources. Within thirty days following the day on which the modification or incorporation of partners, shareholders, associates and other persons who form part of the organizational structure of the legal entity, as well as those persons who have control, significant influence or power of command and common representatives of the shares issued by the legal entity, will present the request. For the modification or incorporation of legal representatives, when required. For the updated list of partners of production cooperatives dedicated exclusively to fishing or forestry activities that have a concession or permit from the Federal Government to exploit marine or forestry resources, no later than April 30, 2024 or July 1, 2024, as appropriate. Where can I present it? At the SAT Portal, within the Partners or Shareholders Application, at the following link: https://www.sat.gob.mx/tramites/26216/actualiza-la-informacion-de-socios-o-accionistas.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

1. Enter www.sat.gob.mx / Companies / RFC Procedures / RFC Update / Update partner or shareholder information / START; according to what is indicated in the section "Where can I present it?"
2. In the Partners or Shareholders Application, log in with your e.firma and choose Log in.
3. Select the type of procedure: Notice Partners and Shareholders (sheet 295/CFF), Update Legal Representatives (sheet 295/CFF), Notice Legal Representative PI (6/LA, 7/LA, 141/LA and 142/LA) or Partners List Fishing or Forestry Cooperatives (rule 1.16. RFA), as appropriate.
4. Fill in the data requested in the form and confirm the information.
5. Attach the documents indicated in the section "What requirements must I meet?" (All documents must be attached in PDF format).
6. Sign the procedure on behalf of the authenticated Taxpayer.
7. Print or save the Acknowledgment of Receipt.
8. Enter the application, within the 10-day period following the presentation of the procedure, with the folio number, to verify the response to your request and consult, print or save the Acknowledgment of Response. In case of not having a response, you must enter a clarification case through the SAT Portal, attaching the supporting documentation you consider pertinent, so that the authority resolves your clarification through the same medium.

Thursday, June 6, 2024 OFFICIAL GAZETTE 149 For companies whose shares are placed among the large investing public, the modification or incorporation must be carried out in accordance with the following:

1. In My Portal, enter your RFC and Password and choose Log in.
2. Select the option Internet Services / Services or requests / Request and a form will appear.
3. Complete the form as follows: I. In the Service Description section, in the Procedure tab, select the option SOCC_ACC_RL; in Directed to: corresponding ADSC, in Subject: Modification or incorporation of foreign partners, shareholders and associates; Description: Notice of modification or incorporation of partners, shareholders, associates and other persons, who form part of the organizational structure of a legal entity, as well as those who have control, significant influence or power of command, when residing abroad and not obliged to register in the RFC. II. To attach information related to the service, press Attach File / Examine, select the digitized document in PDF format and choose Upload.
4. Click the Send button, the Acknowledgment of receipt is generated which contains the procedure folio with which you can follow up on your notice, print it or save it.
5. Consult your case within six days following the date it was entered, to know the response issued by the authority, or to know if the authority requested additional information; in that situation you will have ten days to deliver it, if you exceed that deadline it is necessary to enter your request again.
6. To verify the status of your notice, enter the SAT Portal, within the six-day period following the presentation of the procedure, with the folio number, at: https://www.sat.gob.mx/aplicacion/66288/consulta-tus-aclaraciones-como-contribuyente according to the following: In My Portal, enter your RFC and password; select the option Internet Services / Services or requests / Consultation; enter the folio number of the procedure and verify the solution granted to your notice; if your request was resolved, you will obtain the Acknowledgment of response print it and save it.
7. In case of not having a response, go to the SAT Offices, to receive additional information on the status of the procedure, prior appointment generated in the SAT Portal: https://citas.sat.gob.mx/ What requirements must I meet? Digitized file in PDF format containing: For the update of legal representatives: Digitized notarial power, accrediting the personality of the legal representative, in accordance with section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of this Annex. Valid official identification of the legal representative(s) to be registered, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex. In the case of cancellation of legal representative(s), you must do so in accordance with the following: In My Portal, enter your RFC and password and choose Log in, select the option Internet Services / Services or requests / Request using the tag SOCC_ACC_RL, addressed to the ADSC corresponding to your tax domicile indicating in the subject: Request for cancellation of legal representative; and in Description detail the cancellation movements you wish to carry out, including the RFC key, the full name of the legal representative, the date on which they ceased to hold the position and attach the notarial document where the revocation of powers is stated. For the case of modification or incorporation of partners, shareholders, associates and other persons who form part of the organizational structure of a legal entity, as well as those who have control, significant influence or power of command: Document notarized before a public notary and digitized in which the modifications or in its case the incorporation of partners and shareholders, as well as those who have control, significant influence or power of command, as well as the common representatives of the shares issued by the legal entity, are stated. Valid official identification of the partners, shareholders, legal representative and other persons who form part of the organizational structure to be updated, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex. When it comes to partners, shareholders, associates and other persons who form part of the organizational structure of a legal entity, as well as those who have control, significant influence or power of command, who reside abroad and opt not to register in the RFC, whether natural persons or legal entities, they must attach as official identification form 96. When it comes to a partner or shareholder that is a legal entity resident in Mexico, they must additionally attach the notarial power and official identification of the legal representative to accredit their personality, in accordance with section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex. When it comes to partners, shareholders, associates and other persons who form part of the organizational structure of a legal entity, minors, they must attach official identification of both parents who exercise parental authority and birth certificate of the minor.

150 OFFICIAL GAZETTE Thursday, June 6, 2024

When dealing with partners, shareholders, associates, and other persons forming part of the organizational structure of a legal entity, who are in the process of succession, they must attach the document notarized before a public official in which the executor of the succession is recognized and accepts the position, along with the executor's official identification.

What conditions must I meet?

• Possess a valid e.firma of the taxpayer promoting the request.
• The taxpayer promoting the request, as well as partners, shareholders, associates, legal representatives, and other related persons, must have Active or Reactivated status with the RFC.

TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I track the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

• On the SAT Portal, within the Partners or Shareholders Application, using the folio number found in the Receipt Acknowledgment.
• By submitting a clarification case through the SAT Portal, indicating the folio number corresponding to the request.
• In person at SAT Offices, with the folio number found in the Receipt Acknowledgment.
• No.

Resolution of the procedure or service The authority will validate your information; if the request is appropriate, the relationship of partners or shareholders, persons having control, significant influence, or command power, as well as the names of the common representatives of the legal entity, will be updated, and you will receive a Response Acknowledgment.

Maximum time for the SAT to resolve the procedure or service: 10 days. Maximum time for the SAT to request additional information: Not applicable. Maximum time to comply with the requested information: Not applicable.

What document do I obtain upon completing the procedure or service? Response Acknowledgment.

What is the validity of the procedure or service? Valid until the organizational structure of the legal entity taxpayer changes and presents a new modification or incorporation of the partners, shareholders, associates, and other persons forming part of the organizational structure of the legal entity, as well as those who have control, significant influence, or command power, as well as the common representatives of the shares issued by the legal entity.

ATTENTION CHANNELS

Inquiries and doubts MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728. Via Chat: http://chat.sat.gob.mx Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Complaints and reports SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located at SAT offices. MarcaSAT 55 627 22 728 option 8.

Additional information Not applicable.

Legal basis Articles: 19, 27 of the CFF; 297 of the CFPC; Rule 2.4.15. of the RMF, Rule 1.16., Third Transitory of the RFA. ..............................................................................................................................................................................

Thursday, June 6, 2024 OFFICIAL GAZETTE 151

317/CFF Request for capture line for advance payments, for period or exercise of controlled credits pending payment.

Procedure Service Description of the procedure or service Amount Request from the ADR that controls your debt(s), the FCF (capture line) to make advance payments for complete periods or exercises when you have controlled tax credits. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented? Natural and legal persons. When required.

Where can I present it? On the SAT Portal, through My Portal: https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action At SAT Collection Offices: located at the addresses indicated in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Friday from 8:30 to 15:00 hrs. at the Reception Office of Collection.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service? On the SAT Portal: a) For advance payments:

1. Enter the link in the section "Where can I present it?" and press the START button.
2. Register in My Portal, your RFC and Password and choose Log In.
3. Select the options: Internet Services / Service or requests / Request and complete the form as follows: In the Service Description section, on the Procedure tab, select the option CAPTURE LINE ADVANCE PAYMENTS; in Directed to: SAT; in Subject: Request for capture line for advance payments; in Description: enter the number of the resolution determining the tax credits, the name of the SAT authority or administrative unit that issued it, indicate the amount you wish to pay and provide an email address for the sending of the capture line; in Attach File: Choose Examine and select the documents in PDF format containing the information you will upload indicated in the section "What requirements must I meet?" and choose Upload; select Send, a receipt acknowledgment is generated containing the folio number of the request and your receipt with which you can track your notice, print it or save it.
4. Review your request within 10 days to verify if additional information was requested, if so, you will have 10 days to deliver it, if you exceed that deadline it is necessary to enter your request again. b) For payments by complete periods or exercises:
5. Enter the link in the section "Where can I present it?" and press the START button.
6. Register in My Portal, your RFC and Password and choose Log In.
7. Select the options: Internet Services / Service or requests / Request and complete the form as follows: In the Service Description section, on the Procedure tab, select the option CAPTURE LINE PERIOD OR EXERCISE PAYMENT in Directed to: SAT; in Subject: Request for capture line for payment by period or complete exercise; in Description: enter the number of the resolution determining the tax credits, the name of the SAT authority or administrative unit that issued it, indicate the period and/or exercise you wish to pay and provide an email address for the sending of the capture line; in Attach File: Choose Examine and select the documents in PDF format containing the information you will upload indicated in the section "What requirements must I meet?" and choose Upload; select Send, a receipt acknowledgment is generated containing the folio number of the request and your receipt with which you can track your notice, print it or save it.
8. Review your request within 10 days to verify if additional information was requested, if so, you will have 10 days to deliver it, if you exceed that deadline it is necessary to enter your request again.

152 OFFICIAL GAZETTE Thursday, June 6, 2024

In person:

1. Go to the corresponding ADR to your address with the documentation mentioned in the section "What requirements must I meet?"
2. Deliver the requested documentation to the staff who will attend your procedure.
3. Receive the stamped free writing as a receipt acknowledgment. If you do not comply with any of the points indicated in the section "What requirements must I meet?" within the 10-day period following the receipt of your request, you may be required to provide additional information, which you must deliver within the 10-day period following the notification of said requirement. If you do not do so within said period or provide it incompletely, you will be considered as having withdrawn your request and it will be necessary to present a new request.

What requirements must I meet?

1. Free writing signed in two copies, in which the following must be indicated: Name, denomination, or corporate name of the company if you are a legal person. Tax address declared in the RFC. Key in the RFC. Address for hearing and receiving notifications. Indicate the authority to which you are addressing. The facts and circumstances related to the purpose of the promotion, accompanied by the documents and information supporting them. Email address. Proof of representation of natural or legal persons. Additionally, you must declare under oath the following: The reasons why you cannot comply with the total payment of the controlled credits pending payment. Proposal of a schedule for the advance payments to be made, in which the dates between one payment and the subsequent one cannot exceed 60 days. That your information registered in the RFC is up to date. You are not or have not been subject to a criminal cause in which a conviction sentence for fiscal crimes has been issued and is final, as well as the legal representative, sole administrator, or partners, if it is a legal person.
2. Valid official identification of the taxpayer or legal representative, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex. In case of legal representation:
3. Notarial power of attorney to prove the personality of the legal representative (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified before tax authorities or a Public Notary (original and simple copy for comparison).
4. Notarial document with which the legal representative has been designated for tax purposes, in the case of residents abroad or foreigners residing in Mexico (certified copy and simple copy for comparison).

• For further reference, consult in Section I. Definitions; point 1.2 Official identifications, proof of address and powers, subsection C) Powers, of this Annex.

What conditions must I meet? Possess a Password in case the procedure is presented in My Portal. Possess the notification of the determined tax credit. The tax address situation must be located. Having presented the last declaration of the exercise of ISR. Possess an active tax mailbox. Possess your contact means updated and validated. That no means of defense have been filed against the SAT, or that you do not or have not been part, directly or indirectly, of any legal person that has filed any means of defense against the resolution through which the tax credit was determined and any connected acts of the same. Not being published in the lists referred to in the second and fourth paragraphs of article 69-B of the CFF.

Thursday, June 6, 2024 OFFICIAL GAZETTE 153

TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I track the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

Enter the SAT Portal, in the link indicated in the section "Where can I present it?" Select the option: Internet Services / Service or requests / Query, enter your Folio Number provided and select Search. In person at the SAT office corresponding to your tax address, by appointment, with the folio number found in the Receipt Acknowledgment, in case of no response. No.

Resolution of the procedure or service If you comply with the requirements, the authority will issue the FCF with a capture line for advance payments or for complete periods or exercises; otherwise, you will be indicated the reason for inappropriateness, which will be notified to you in terms of article 134 of the CFF.

Maximum time for the SAT to resolve the procedure or service: 3 months. Maximum time for the SAT to request additional information: 10 days. Maximum time to comply with the requested information: 10 days.

What document do I obtain upon completing the procedure or service? Receipt acknowledgment. In case the request is appropriate: FCF (capture line).

What is the validity of the procedure or service? The one established in the capture line itself as the deadline to make the payment, contained in the FCF.

ATTENTION CHANNELS

Inquiries and doubts MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728. Via Chat: http://chat.sat.gob.mx Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Complaints and reports SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located at SAT offices. MarcaSAT 55 627 22 728 option 8.

Additional information Not applicable.

Legal basis Articles: 4, 6, 17-A, 18, 20, 21, 31, 134 of the CFF; Rule 2.1.50. of the RMF. ..............................................................................................................................................................................

154 OFFICIAL GAZETTE Thursday, June 6, 2024

321/CFF Request for registration in the RFC of natural persons through virtual office.

Procedure Service Description of the procedure or service Amount Request registration in the RFC for natural persons through virtual office. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented? Mexicans living abroad without tax obligations in Mexico. Natural persons who only receive income from salaries and in general from the provision of a personal service subordinate. Natural persons without tax obligations. When you need your key in the RFC.

Where can I present it? In virtual office by appointment generated at: The SAT Portal: https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service? Pre-registration (optional):

1. Enter the SAT Portal: https://www.sat.gob.mx/aplicacion/24452/realiza-tu-preinscripcion-en-el-rfc-como-persona-fisica
2. Select the option Execute online.
3. Fill in the data requested in the form, review and confirm the information.
4. Download the PRE-REGISTRATION ACKNOWLEDGMENT TO THE FEDERAL TAXPAYER REGISTRY. Schedule your appointment:
5. Enter the link https://citas.sat.gob.mx/ in the section Register appointment.
6. Receive by email the appointment confirmation acknowledgment in virtual office. Send your information:
7. Send to the email address oficina.virtual@sat.gob.mx or in the section Consult/Manage appointment (section Files), the documents indicated in the following section "What requirements must I meet?", according to the specifications indicated in said section. Perform the sending, preferably before your virtual session, indicating as Subject your CURP or full name. Attend your virtual office appointment:
8. Enter your virtual session according to the instructions indicated in the email confirmation of your appointment and provide the information requested by the staff attending the procedure.
9. Upon completion of the procedure, if you comply with the requirements, you will receive by email the UNIQUE ACKNOWLEDGMENT OF REGISTRATION TO THE FEDERAL TAXPAYER REGISTRY and TAX SITUATION CERTIFICATE.
10. In case you do not comply with any of the requirements, you must restart your procedure.

What requirements must I meet? Send files in PDF format, with each file not exceeding 4 MB, of the following documentation, which must be digitized in color from the original document:

1. CURP or, in the case of naturalized persons, certificate of naturalization issued by the competent authority duly certified (in this case, you can present the digitization of the certified copy).
2. Pre-registration acknowledgment to the Federal Taxpayer Registry, if applicable.
3. Proof of address in Mexico, such as receipt for electricity, gas, pay TV, internet, telephone, or water services in the name of the taxpayer or a third party, it must not be older than 4 months or any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection B) Proof of address, of this Annex.

• In the case of Mexicans living abroad without tax obligations in Mexico, the Third Generation Consular Matrícula issued by Mexican consular representations abroad is also accepted as proof of address, only when it indicates a place with a complete address in national territory.

4. Valid official identification of the taxpayer, such as the valid voter credential, valid passport, or any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex.

Thursday, June 6, 2024 OFFICIAL GAZETTE 155

*In the case of Mexicans living abroad without tax obligations in Mexico, the valid Voter Credential from abroad issued by the National Electoral Institute (formerly Federal Electoral Institute) is also accepted, as well as the valid Third Generation Consular Matrícula issued by Mexican consular representations abroad. 5. FORM FOR REGISTRATION TO THE FEDERAL TAXPAYER REGISTRY THROUGH VIRTUAL OFFICE (FOV-I), contained in Annex 1, which you can download when scheduling your appointment at: https://citas.sat.gob.mx/ by selecting the section Requirements to carry out your procedure or at: http://omawww.sat.gob.mx/documentossat/Documents/agsc/FOV_Inscripcion.pdf

What conditions must I meet? Not applicable.

TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I track the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

Immediate procedure. No.

Resolution of the procedure or service If you comply with all requirements, you obtain your RFC registration and receive the documents that prove the registration of your request. In case you do not comply with any of the requirements, you must restart your procedure.

Maximum time for the SAT to resolve the procedure or service: Immediate procedure. Maximum time for the SAT to request additional information: Immediate. Maximum time to comply with the requested information: Not applicable.

What document do I obtain upon completing the procedure or service? Unique Acknowledgment of Registration to the Federal Taxpayer Registry. Tax Situation Certificate.

What is the validity of the procedure or service? Indefinite.

ATTENTION CHANNELS

Inquiries and doubts MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs. Mexico Central time, except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 option 5 and from outside the country (+52) 55 627 22 728 option 5. Via Chat: http://chat.sat.gob.mx Virtual Office. You will be able to access this attention channel when scheduling your appointment at the following link: http://citas.sat.gob.mx/ Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. Frequently asked questions: https://www.sat.gob.mx/aplicacion/24452/realiza-tu-preinscripcion-en-el-rfc-como-persona-fisica

Complaints and reports SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located at SAT offices. MarcaSAT 55 627 22 728 option 8.

Additional information To facilitate the presentation of the procedure through virtual office, the Guide for presenting the Request for RFC registration of natural persons through the virtual office is made available to you, which is found in the Related Contents section of the following link: https://www.sat.gob.mx/tramites/82714/realiza-tu-inscripcion-en-el-rfc-persona-fisica

Legal basis Articles: 27 of the CFF; 22 of the RCFF; Rule 2.4.11. of the RMF.

156 OFFICIAL GAZETTE Thursday, June 6, 2024 Income Tax .............................................................................................................................................................................. 81/ISR Request for resolution to deduct interest on debts incurred with related parties. Procedure Service Description of the procedure or service Amount Request this resolution to deduct interest on debts incurred with related parties. Free Payment of fees Cost: variable Who can request the procedure or service? When is it filed? Legal entities. When you need it. Where can I file it? Before the Official Registry of the AGGC, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Postal Code 06300, Cuauhtémoc Municipality, Mexico City, during office hours from Monday to Friday from 8:00 a.m. to 2:30 p.m., in accordance with their jurisdiction. Before the Official Registry of the AGH, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Postal Code 06300, Cuauhtémoc Municipality, Mexico City, during office hours from Monday to Friday from 8:00 a.m. to 2:30 p.m., in accordance with their jurisdiction. INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

1. Go to the Official Registry corresponding to you, mentioned in the section Where can I file it?
2. Deliver the requested documentation in the section What requirements must I meet?
3. Receive and keep the stamped free-form document as proof of receipt.
4. The authority will issue the resolution, or a request for information.
5. In the event that a request for information is issued, you will have a period of 10 days to comply, counted from the day following that in which its notification took effect. In the event that you do not comply with what was required by the authority within that period, your application will be considered not filed.
6. In accordance with article 37, third paragraph of the CFF, when the tax authority requires you to comply with the omitted requirements or provide the necessary elements to resolve the procedure, the deadline for resolving the query will begin to run from when the request or requests have been fulfilled.
7. Once the requirement or requirements have been met, the authority will issue the corresponding resolution, which will be notified to you by one of the forms established in article 134 of the CFF.
8. You can follow up on your procedure with the folio number found on the proof of receipt, by calling the phone number specified in the section How can I follow up on the procedure or service? What requirements must I meet? Free-form letter addressed to the ACFPT or the ACAJNH, as applicable, which meets the requirements established in article 18-A of the CFF, through which the elements related to the query you wish to present are exposed, in which the following elements are included:
9. The identification number and country of residence of the taxpayer, indicating, if applicable, if it has branches in national territory.
10. Name, trade name or corporate name, tax domicile, RFC key, tax identification number and country of residence of: a) All related parties in Mexico or abroad that have direct or indirect participation in the share capital of the taxpayer, including the legal entity of which they are immediately subsidiaries defined in terms of financial reporting standards, as well as the ultimate parent company of the multinational group. b) Related parties resident in Mexico or abroad that have a contractual or business financing relationship with the taxpayer.
11. Name, corporate name or trade name, tax identification number, domicile and country of residence of all related parties that may be involved as a result of the response to the request for consultation or authorization in question.
12. When the taxpayer is part of a multinational group, you must provide a description of the main activities carried out by the companies that make up said group, including the place or places where they carry out the activities, describing the operations carried out between the taxpayer and the related companies that form part of the same multinational group, as well as an organizational chart showing the shareholding of the companies that make up the aforementioned group.

Thursday, June 6, 2024 OFFICIAL GAZETTE 157 5. Start and end dates of the fiscal years of foreign residents related to the taxpayer who have a financing, contractual or business relationship with the latter. 6. Currency in which the main operations between the taxpayer and persons resident in Mexico and abroad related to him were or are agreed. 7. Detailed description of the functions or activities carried out by the taxpayer and persons resident in Mexico and abroad related to him, who maintain a contractual or business relationship with the taxpayer, including a detailed description of the assets and risks assumed by each of said persons. 8. Specify if the persons related to the taxpayer, resident abroad, are subject to the exercise of verification powers in matters of transfer pricing, by a tax authority and, if applicable, describe the stage of the corresponding review. Likewise, you must inform if said persons residing abroad are resolving any tax dispute before the tax authorities or the courts and, if applicable, the stage in which said dispute is located. In the event that there is a resolution by the competent authority or that a final judgment has been obtained by the courts corresponding, the outstanding elements and the dispositive points of such resolutions must be provided. 9. Average annual balance of the total debts of the taxpayer that accrue interest at its expense, calculated in accordance with article 28, section XXVII, fourth paragraph of the Income Tax Law, as well as the data used for its calculation. 10. Average annual balance of debts incurred with related parties resident abroad, in accordance with article 28, section XXVII, fourth paragraph of the Income Tax Law, as well as the data used for its calculation. 11. Average annual balance of the accounting capital of the exercise used to determine the non-deductible interest referred to in article 28, section XXVII of the Income Tax Law, as well as the data used for its calculation. Likewise, specify if, for the calculation of this average balance of accounting capital, financial reporting standards were applied or if the procedure established in the fifth paragraph of the article and section referred to above was opted for. 12. Balance of the amount of the taxpayer's total debts that exceed the limit indicated in article 28, section XXVII of the Income Tax Law. 13. Calculation of the amount of deductible interest established in article 28, section XXVII, third paragraph of the Income Tax Law. 14. Documents that demonstrate that the activity carried out by the taxpayer, given the conditions existing in the market, require greater leverage than that contemplated by article 28, section XXVII of the Income Tax Law. 15. Documentation that demonstrates that the debts incurred with related parties resident abroad were agreed as they would have been done by independent parties in comparable operations in terms of article 179 of the Income Tax Law. 16. Specify if the interest accrued on debts incurred with related parties resident abroad falls under any of the circumstances of article 11 of the Income Tax Law. 17. Indicate the amounts withheld for income tax on payments for interest made to residents in foreign countries, specifying the rates applied for such purposes, as well as the dates of payment of such withholdings. 18. Register of registered shares established in article 128 of the LGSM. 19. Financial position statement and financial statements of the taxpayer and of related persons resident in Mexico and abroad who have a contractual or business relationship with the same, as well as the annual tax returns and complementary income tax returns and multiple informational declarations of the taxpayer corresponding to the exercises for which the issuance of the resolution is requested. 20. Taxpayers who audit or opt to audit their financial statements for tax purposes, instead of presenting the financial position statement and financial statements referred to in the previous paragraph, must have the audit report presented, as well as the audited financial statements and their respective annexes. 21. Contracts entered into between the taxpayer and its related parties resident in Mexico and abroad in Spanish language, as well as modifications to said contracts. 22. Documentation that demonstrates that the operations between the taxpayer and its related parties resident both in Mexico and abroad, in addition to those related to debts incurred by the taxpayer with its related parties resident in foreign countries, comply with articles 27, section XIII, 76, sections IX, X and XII, 179 and 180 of the Income Tax Law, for the fiscal year in which the consultation is requested and the three immediate fiscal years prior. 23. Proof of payment of the fee established in article 53-G of the LFD, in force in the exercise in which the consultation in question is presented, for the study and procedure of this type of requests. 24. Instrument to prove the personality of the legal representative (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary (original and simple copy for comparison). *For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of domicile and powers, subsection C) Powers, of this Annex. 25. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of domicile and powers, subsection A) Official identification, of this Annex.

158 OFFICIAL GAZETTE Thursday, June 6, 2024 What conditions must I meet? Not applicable. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? With respect to the requests presented in the ACFPT with the folio number found in the proof of receipt by calling 55 58 02 00 00 extension 42384. With respect to the requests presented in the ACAJNH, with the folio number found in the proof of receipt by calling 55 58 02 16 42. Yes, when the tax authorities notice that the information, data or documentation provided by the taxpayers are insufficient, present irregularities or inconsistencies, to know the functions or activities carried out by persons resident in the country or in the foreign countries related to them, in a contractual or of business; or to corroborate such information, data or documentation provided by the taxpayers; or to know the assets and risks assumed by each of said persons; or when the tax authorities require analyzing the method or methods proposed by the taxpayers to determine the price or amount of the consideration in the operations carried out with the persons resident in the country or in the foreign countries related to them, or to corroborate the application of such methods, they can carry out a functional analysis at the tax domicile of the interested party as part of the processes of study and evaluation of the information, data and documentation presented, in order to identify and precise the functions performed, the assets used and the risks assumed in the operations subject of the consultation. The tax authorities can carry out a functional analysis in which they will limit their actions to circumstances related to the query formulated, when they support, facilitate or complement the processes of analysis, study and evaluation of the information, data and documentation necessary to issue and, if applicable, verify compliance with the corresponding resolution. Such actions may include, among others, on-site inspections, interviews and working tables with the taxpayer's personnel linked to the operations with related parties, including the substantive and technical issues specific. Resolution of the procedure or service In the event that you meet all the requirements, you will obtain the resolution letter. The notification of the resolution will be made by one of the forms established in article 134 of the CFF. Maximum deadline for the SAT to resolve the procedure or service Maximum deadline for the SAT to request additional information Maximum deadline to comply with the requested information 8 months. No maximum deadline applies. When the tax authority requires you to meet the omitted requirements or provide the necessary elements to resolve the procedure, the deadline for resolving the query will begin to run from when the request or the requests have been fulfilled. 10 days.

Thursday, June 6, 2024 OFFICIAL GAZETTE 159 What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? The corresponding resolution. The resolutions that are issued in accordance with article 34-A of the CFF, may take effect in the exercise in which they are requested, in the immediate previous exercise and up to three fiscal exercises following the one in which they are requested. The validity may be greater when derived from an amicable procedure, in the terms of an international treaty of which Mexico is a party. ATTENTION CHANNELS Consultations and doubts Complaints and reports MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728. Via Chat: http://chat.sat.gob.mx Via telephone to 55 58 02 00 00 extension 42384, in the case of requests presented before the ACFPT, in a schedule from Monday to Friday from 9:00 a.m. to 2:00 p.m. and from 4:00 p.m. to 6:00 p.m. Via telephone to 55 58 02 16 42, in the case of requests presented before the ACAJNH in a schedule from Monday to Friday from 9:00 a.m. to 2:00 p.m. and from 4:00 p.m. to 6:00 p.m. SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu￾queja-o-denuncia Red phones located in SAT offices. MarcaSAT 55 627 22 728 option 8. Additional information For more information you can enter the following link: https://www.sat.gob.mx/tramites/47408/presenta-la-consulta￾optativa Taxpayers may analyze jointly with the ACFPT of the AGGC or the ACAJNH of the AGH, according to their jurisdiction, the information and methodology they intend to submit to the consideration of the Central Administration corresponding, prior to the presentation of the resolution request referred to in article 34-A of the CFF, without the need to identify the taxpayer or its related parties. For the purposes of this procedure sheet, the ultimate parent company of the multinational group will be considered to be that foreign entity or legal figure that is not a subsidiary of another company and that is obligated to prepare, present and disclose consolidated financial statements in terms of financial reporting standards. For the purposes of this procedure sheet, when the term related parties is used, it refers to those defined in article 179 of the Income Tax Law. The tax authority will not be considered to exercise verification powers when it carries out a functional analysis, at the tax domicile of the interested party. The cost for the study and procedure is in accordance with article 53-G of the LFD, in relation to Annex 19 of the RMF, both in force in the exercise in which the consultation in question is presented. Once the resolution is issued to the taxpayer, the cost for the review is in accordance with article 53-H of the LFD, in relation to Annex 19 of the RMF, both in force in the exercise in which the review is requested. The information, documentation and/or evidence that is in a language other than Spanish, must be presented with its respective translation into Spanish carried out by persons who can act as expert translators before the bodies of the Federal Judiciary or of the State and Mexico City Judiciaries. Legal basis Articles: 18, 18-A, 19, 34-A, 37, 134 of the CFF; 11, 28, 76, 179, 180 of the LISR; 128 of the LGSM; 53-G, 53-H of the LFD; Rules 1.6., 2.1.7., 2.9.8., 3.3.1.28. of the RMF. ..............................................................................................................................................................................

160 OFFICIAL GAZETTE Thursday, June 6, 2024 91/ISR Notice presented by taxpayers dedicated to the activity of federal land freight transport who exercise the option to pay 7.5 percent for the concept of ISR withholdings. Procedure Service Description of the procedure or service Amount Present this notice if you are dedicated to the activity of federal land freight transport and exercised the option to pay 7.5 percent for the concept of ISR withholdings. Free Payment of fees Cost: Who can request the procedure or service? When is it filed? Individuals and legal entities, as well as coordinated, dedicated exclusively to federal land freight transport, provided that they do not predominantly provide their services to another legal entity resident in the country or in the foreign country, which is considered a related party in the terms of the Income Tax Law. By February 15, 2025 at the latest. Where can I file it? On the SAT Portal, through My Portal: https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.ac tion INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

1. Enter the link in the section Where can I file it?
2. In My Portal, enter your RFC and Password and choose Log in.
3. Select the option Internet Services / Service or requests / Request and a form will appear.
4. Fill out the form as follows: In the Service Description section, in the Procedure tab, choose according to your request; in Addressed to: SAT, in Subject: Notice of option procedure sheet 91/ISR of this Annex; Description: The option notice is presented established in procedure sheet 91/ISR of this Annex. To attach the information related to the service, press Attach File / Examine, select the file with the characteristics indicated in the section of Additional Information and choose Upload.
5. Press the Send button, the Acknowledgment of receipt is generated containing the folio of your notice, print it or save it. What requirements must I meet? Digitized file in XLS or txt format (which must be compressed in .ZIP format, each file must not weigh more than 4 MB), which contains the individualized list of operators, macheteros and switchers, with the amount of the amounts paid to them in the period in question, in the terms in which it is prepared for the purposes of the contributions they make to the IMSS, as well as the withheld tax. What conditions must I meet? Have a password. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure. No. Resolution of the procedure or service Once you send the information, you will receive your proof of receipt. Maximum deadline for the SAT to resolve the procedure or service Maximum deadline for the SAT to request additional information Maximum deadline to comply with the requested information Immediate procedure. Not applicable. Not applicable. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Proof of receipt. Indefinite.

Thursday, June 6, 2024 OFFICIAL GAZETTE 161

ATTENTION CHANNELS

Inquiries and Questions | Complaints and Reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days:

Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.

Via Chat: http://chat.sat.gob.mx

Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios

The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).

Email: denuncias@sat.gob.mx

On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia

Red phones located at SAT offices.

MarcaSAT 55 627 22 728 option 8.

Additional Information Not applicable.

Legal Basis Rule 2.1. of the RFA

92/ISR Notice presented by taxpayers dedicated to agricultural, livestock, or fishing activities who exercise the option to pay 4 percent for ISR withholding purposes.

Procedure Service

Description of the procedure or service. Amount

Present this notice if you are exclusively dedicated to agricultural, forestry, livestock, or fishing activities and exercised the option to pay 4 percent for ISR withholding purposes.

Free

Payment of fees Cost:

Who can request the procedure or service? When is it presented?

Natural and legal persons exclusively dedicated to agricultural, forestry, livestock, or fishing activities.

By February 15, 2025 at the latest.

Where can I present it? On the SAT Portal, through My Portal: https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

1. Enter the link in the section "Where can I present it?"
2. In My Portal, enter your RFC, Password, and choose Log in.
3. Select the option Internet Services / Service or requests / Request and a form will appear.
4. Fill out the form as follows: In the Service Description section, on the Procedure tab, choose according to your request; in Directed to: SAT, in Subject: Notice of option procedure sheet 92/ISR of this Annex; Description: The option notice established in procedure sheet 92/ISR of this Annex is presented. To attach the information related to the service, press Attach File / Examine, select the file with the characteristics indicated in the Additional Information section and choose Upload.
5. Press the Send button, the Receipt Acknowledgment containing the folio of your notice is generated, print it or save it.

What requirements must I meet?

Digitized file in XLS or txt format (which must be compressed in .ZIP format, each file must not weigh more than 4 MB), which contains the individualized list of temporary field workers and indicates the amount of the amounts paid to them in the period in question, as well as the withheld tax.

162 OFFICIAL GAZETTE Thursday, June 6, 2024

Under what conditions must I comply?

Have a password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

Immediate procedure. No.

Resolution of the procedure or service

Once you send the information, you will receive your receipt acknowledgment.

Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information

Immediate procedure. Not applicable. Not applicable.

What document do I obtain upon completing the procedure or service? What is the validity of the procedure or service?

Receipt acknowledgment. Indefinite.

ATTENTION CHANNELS

Inquiries and Questions | Complaints and Reports

MarcaSAT 55-62-72-27-28 and 01-87-74-48-87-28 from Canada and the United States.

Personal attention at SAT Offices located in various cities in the country, as established in the following electronic address: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios

The following days and hours: Monday to Thursday from 8:30 to 16:00 hrs. and Friday from 8:30 to 15:00 hrs., except non-working days.

Via Chat: http://chat.sat.gob.mx

SAT Complaints and Reports: 55-88-52-22-22 and 84-42-87-38-03 for other countries.

Email: denuncias@sat.gob.mx

On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia

Red phones located at SAT Offices.

MarcaSAT 55 627 22 728 option 8.

Additional Information Not applicable.

Legal Basis Rule 1.4. of the RFA

..............................................................................................................................................................................

94/ISR Notice presented by taxpayers dedicated to the activity of long-distance land passenger and tourism transport who exercise the option to pay 7.5 percent for ISR withholding purposes.

Procedure Service

Description of the procedure or service Amount

Present this notice if you are dedicated to the activity of long-distance land passenger and tourism transport and exercised the option to pay 7.5 percent for ISR withholding purposes.

Free

Payment of fees Cost:

Who can request the procedure or service? When is it presented?

Natural and legal persons, as well as coordinated entities dedicated exclusively to long-distance land passenger and tourism transport, provided that they do not predominantly provide their services to another legal person resident in the country or abroad, which is considered a related party under the terms of the Income Tax Law.

By February 15, 2025 at the latest.

Where can I present it? On the SAT Portal, through My Portal: https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action

Thursday, June 6, 2024 OFFICIAL GAZETTE 163

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

1. Enter the link in the section "Where can I present it?"
2. In My Portal, enter your RFC, Password, and choose Log in.
3. Select the option Internet Services / Service or requests / Request and a form will appear.
4. Fill out the form as follows: In the Service Description section, on the Procedure tab, choose according to your request; in Directed to: SAT, in Subject: Notice of option procedure sheet 94/ISR of this Annex; Description: The option notice established in procedure sheet 94/ISR of this Annex is presented. To attach the information related to the service, press Attach File / Examine, select the file with the characteristics indicated in the Additional Information section and choose Upload.
5. Press the Send button, the Receipt Acknowledgment containing the folio of your notice is generated, print it or save it.

What requirements must I meet?

Digitized file in XLS or txt format (which must be compressed in .ZIP format, each file must not weigh more than 4 MB), which contains the individualized list of operators, collectors, mechanics, and instructors, with the amount of the amounts paid to them in the period in question, under the terms in which it is prepared for the effects of the contributions they make to the IMSS, as well as the withheld tax.

Under what conditions must I comply?

Have a password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

Immediate procedure. No.

Resolution of the procedure or service

Once you send the information, you will receive your receipt acknowledgment.

Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information

Immediate procedure. Not applicable. Not applicable.

What document do I obtain upon completing the procedure or service? What is the validity of the procedure or service?

Receipt acknowledgment. Indefinite.

ATTENTION CHANNELS

Inquiries and Questions | Complaints and Reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days:

Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.

Via Chat: http://chat.sat.gob.mx

Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios

The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).

Email: denuncias@sat.gob.mx

On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia

Red phones located at SAT offices.

MarcaSAT 55 627 22 728 option 8.

Additional Information Not applicable.

Legal Basis Rule 3.2. of the RFA

..............................................................................................................................................................................

164 OFFICIAL GAZETTE Thursday, June 6, 2024

144/ISR Notice to exercise the option referred to in Article 74-B of the Income Tax Law.

Procedure Service

Description of the procedure or service Amount

Agrarian legal persons opting to comply with their obligations in accordance with what is established in Article 74-B of the Income Tax Law.

Free

Payment of fees Cost:

Who can request the procedure or service? When is it presented?

Agrarian legal persons. By January 31 of the fiscal year in question at the latest.

For taxpayers who start or resume activities, by the month following their registration or resumption at the latest.

Where can I present it? On the SAT Portal: https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

1. Enter the link in the section "Where can I present it?"
2. In My Portal, enter your RFC and Password and choose Log in.
3. Select the option Internet Services / Clarifications / Request and a form will appear.
4. Fill out the form according to the following: In the Service Description section, in the Procedure field, select the option RFC UPDATE; in Directed to: SAT; in Subject: Notice to exercise the option referred to in Article 74-B; Description: Notice to exercise the option referred to in Article 74-B of the Income Tax Law.
5. Press the Send button and the Receipt Acknowledgment containing the folio of the procedure with which you can follow up on your notice is generated, print it or save it.
6. Review your clarification case within a period of 10 days to verify if additional information was requested from you; if so, you will have 10 days to deliver it; if you exceed that period, it is necessary to re-enter your request.
7. Enter the SAT Portal, within the period of 10 days following the submission of the procedure, with the folio number, to verify the response to your notice, at: https://www.sat.gob.mx/aplicacion/operacion/66288/consulta-tus-aclaraciones-como-contribuyente as follows: In My Portal, enter your RFC and enter your Password; select the option: Internet Services / Service or requests / Consultation; enter the folio number of the procedure and verify the solution granted to your notice; if your request was resolved, you will obtain the response acknowledgment which you can print or save.
8. In case of not having a response, go to the SAT Offices, to receive additional information about the status of the procedure, with an appointment generated at: The SAT Portal: https://citas.sat.gob.mx/

What requirements must I meet?

1. Declare under oath that at least 80% of your total income is from the industrialization and commercialization of products derived from agricultural, livestock, forestry, or fishing activities and that the total income in the immediately preceding fiscal year, excluding the alienation of fixed assets or fixed assets and land owned by you that had been affected by your activity, did not exceed the amount of five million pesos.
2. Agrarian legal persons who start or resume activities may opt to apply Article 74-B of the LISR, when they estimate that their total income for the year, in which at least 80% are obtained from the industrialization and commercialization of products derived from agricultural, livestock, forestry, or fishing activities, will not exceed the amount of five million pesos.

Under what conditions must I comply?

Have a Password.

Thursday, June 6, 2024 OFFICIAL GAZETTE 165

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

On the SAT Portal, with the folio number found in the Receipt Acknowledgment.

In person at the SAT office corresponding to your tax domicile, with prior appointment, with the folio number found in the Receipt Acknowledgment.

No.

Resolution of the procedure or service

The authority will validate the information; if appropriate, tax obligations are updated and a Response Acknowledgment is sent, through the service or request case.

In the contrary case, the mentioned Response Acknowledgment indicates the reason why the procedure did not proceed.

Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information

10 days. 10 days. 10 days.

What document do I obtain upon completing the procedure or service? What is the validity of the procedure or service?

Receipt acknowledgment. Response acknowledgment.

Valid until you present a notice of update of economic activities and tax obligations or the condition established in Rule 2.5.19. RMF is met.

ATTENTION CHANNELS

Inquiries and Questions | Complaints and Reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days:

Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.

Via Chat: http://chat.sat.gob.mx

Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios

The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).

Email: denuncias@sat.gob.mx

On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia

Red phones located at SAT offices.

MarcaSAT 55 627 22 728 option 8.

Additional Information

Legal persons must be constituted solely by partners or associates, natural persons who are recognized as ejidatarios or comuneros in accordance with the Agrarian Law.

Legal Basis Articles: 27 of the CFF; 74-B of the LISR; 29, 30 of the RCFF; 297 of the CFPC; Rules 2.5.8., 2.5.18., 2.5.19. of the RMF.

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166 OFFICIAL GAZETTE Thursday, June 6, 2024

Value Added Tax

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8/IVA Information Declaration of Operations with Third Parties (DIOT).

Procedure Service

Description of the procedure or service Amount

Carry out this procedure to capture and send information on operations with third parties.

Free

Payment of fees Cost:

Who can request the procedure or service? When is it presented?

Natural persons. Legal persons.

By the month immediately following the period in question or semi-annually.

Where can I present it? On the SAT Portal: When capturing up to 40,000 records, at the following link: https://www.sat.gob.mx/declaracion/74295/presenta-tu-declaracion-informativa-de-operaciones-con-terceros-(diot)- through the electronic program Information Declaration of Operations with Third Parties (DIOT)

In person: If your capture is more than 40,000 records: at the SAT office closest to your tax domicile, with prior appointment generated on the SAT Portal: https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

On the SAT Portal:

1. Enter the SAT Portal, in the link in the section "Where can I present it?"
2. In the Related Contents section, select Download the DIOT, choose the open option, a WinRAR screen will appear, select the file DIOT_2019.exe
3. Install the application according to the Installation Assistant instructions for Complete Information Declaration of Operations with Third Parties, and once the installation is complete, select the box Run Complete Information Declaration of Operations with Third Parties and choose finish.
4. The Multiple Electronic Documents application will appear; enter your declaration according to the instructions shown on the screen.
5. Once you save your declaration, the application will generate the file with the .dec extension
6. Enter the link in the section "Where can I present it?" select Start, enter your RFC, Password and choose Log in.
7. In the File Name section, choose Examine, and select the file or files you generated with the .dec extension, select open.
8. Once the files with the .dec extension appear, press the Send button, the Receipt Acknowledgment containing the folio of the procedure carried out is generated, print it or save it.

In person:

1. Go to the SAT office corresponding to your tax domicile with the documentation requested in the section "What requirements must I meet?"
2. Deliver the requested documentation to the staff who will attend your procedure.
3. Receive and keep a copy of your stamped free writing, as a receipt acknowledgment.

What requirements must I meet?

On the SAT Portal:

Present the DIOT you generated in a file with the .dec extension

In person:

Free writing in two copies, which must have at least the following requirements: The name, denomination or corporate name and the tax domicile manifested in your RFC key. Indicate the authority to which it is addressed and the purpose of the promotion. Indicate the email address to receive notifications. Indicate the facts or circumstances regarding which the promotion concerns. Removable memory unit (USB) or compact disc.

Thursday, June 6, 2024 OFFICIAL GAZETTE 167

Under what conditions must I comply?

Have a Password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

Immediate procedure. No.

Resolution of the procedure or service

The authority will verify that the declaration is presented on time, that the data is correct, and if so, will consider the obligation fulfilled.

Maximum time limit for the SAT to resolve the procedure or Service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information

Immediate procedure. Not applicable. Not applicable.

What document do I obtain upon completing the procedure or service? What is the validity of the procedure or service?

Receipt acknowledgment. Monthly for natural and legal persons who point out rule 4.5.1. RMF, or semi-annual for legal persons dedicated exclusively to agricultural, forestry, livestock, or fishing activities, in accordance with rules 1.3. and 1.12. of the RFA.

ATTENTION CHANNELS

Inquiries and Questions | Complaints and Reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days:

Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.

Via Chat: http://chat.sat.gob.mx

Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios

The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).

Email: denuncias@sat.gob.mx

On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia

Red phones located at SAT offices.

MarcaSAT 55 627 22 728 option 8.

Additional Information

In accordance with rule 4.5.1. of the RMF, in the field named Amount of non-creditable VAT including importation (corresponding in the proportion of authorized deductions) of the DIOT, the amounts that were transferred to the taxpayer but do not meet the requirements to be considered creditable VAT, because they are not strictly indispensable, or because they do not meet the requirements to be deductible for ISR, in accordance with Article 5, fraction I of the VAT Law, must be entered. The filling of said field will not be mandatory for natural persons.

Legal Basis Articles: 17-D of the CFF; 32, fraction VIII of the LIVA; Rules 1.3 first paragraph, 1.12. of the RFA; Rule 4.5.1. of the RMF.

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168 OFFICIAL GAZETTE Thursday, June 6, 2024

Special Tax on Production and Services ..............................................................................................................................................................................

7/IEPS Application for the issuance of import security labels and seals to taxpayers who occasionally import alcoholic beverages in accordance with rules 1.3.1., 1.3.6. or 3.7.3. in relation to 3.7.5. of the RGCE.

Procedure Service Description of the procedure or service Amount Occasionally applies for import security labels or seals to adhere to containers containing alcoholic beverages intended for personal use. Free Payment of duties Cost: variable.

Who can request the procedure or service? When is it presented? Individuals who are not registered in the Alcoholic Beverages Taxpayers Registry in the RFC and in the Importers Registry and require security labels or seals to import alcoholic beverages on a one-time occasion. Prior to the importation of the alcoholic beverages.

Where can I present it? In the SAT Portal, through the tax mailbox: https://www.sat.gob.mx/tramites/53830/solicitud-de-ministracion-de-marbetes-y-precintos-de-importacion-a-los-contribuyentes-que-en-forma-ocasional-importen-bebidas-alcoholicas-de-acuerdo-a-lo-dispuesto-en-las-reglas-1.3.1.,-1.3.6.-o-3.7.3.-de-las-reglas-de-c

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

1. Enter the link in the section "Where can I present it?" and select the START button; enter your RFC and Password; press Log in; choose the menu Internet Services; subsequently Fiscal Guidance and Application; complete the form as follows: In the Service Description section; in the Procedure tab select the option SECURITY LABELS/SECURITY CODES; Subject: Application for the issuance of import security labels and seals to taxpayers who occasionally import alcoholic beverages; Description: in this section you must describe the information you are sending; if you wish to attach information related to the service, press the Attach File and Examine button; select the digitized document in PDF format. and choose Upload; to finish press the Send button.
2. The system will show you the message Your information has been sent correctly with the folio number (the number will be assigned by the system); select the Receipt of Reception button; review it and in case the information is incorrect you can cancel the guidance case by pressing the Service Cancellation button once all your data are correct print it or save it.
3. Within a period of 10 days wait for the resolution of your procedure through the tax mailbox. The response period will be interrupted when the authority requests additional information or documentation that you can resolve within a period of 10 days, in case you do not comply with the requirement, it will be considered not presented and, you will have to present it again.

What requirements must I meet?

1. Free-form letter in which you indicate your data and request the security labels and/or seals.
2. Digitized file containing the application for security labels or seals for the importation of alcoholic beverages, Official Form 31-A duly completed, which you can download from the following link https://www.sat.gob.mx/normatividad/22185/formas-y-formatos-fiscales
3. Bank payment receipt for DPA's with digital seal.
4. Import declaration of the merchandise to be imported for which the request for security labels is justified (only applies to alcoholic beverages located in a General Warehouse).
5. Digitized file containing: Simple copy of format A5 Authorization to individuals to import merchandise only once, without being registered in the importers registry which is found in Annex 1 of the RGCE and which you must present before the Central Administration of Foreign Trade Normativity of the AGJ, located at Avenida Hidalgo 77, Guerrero Neighborhood, Cuauhtémoc Municipality, Postal Code 06300, Mexico City or, in its case, in the corresponding Decentralized Legal Administration of your tax domicile which must contain a received stamp. Authorization letter issued by the Administrative Unit where you presented said application, which is indispensable to process the security labels.

Thursday, June 6, 2024 OFFICIAL GAZETTE 169

What conditions must I meet? Have an active tax mailbox. Have a Password. Positive opinion on the compliance of tax obligations. That your digital seal certificates are valid. Not being restricted in the use of the e.firma certificate or the mechanism they use for the issuance of CFDI. Not being published in the list referred to in article 69-B, fourth paragraph of the CFF.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

1. You can consult the status of your application for security labels and/or seals in the following means: Enter the link https://portalsat.plataforma.sat.gob.mx/SATAuthenticator /AuthLogin/showLogin.action Enter your RFC and Password and select Log in; enter the options Internet Services / Fiscal Guidance / Consultation (Consult the status or response to your fiscal guidance request); subsequently register in the Folio Number field indicates the folio that the system generated for you at the time of registration of your procedure and press the Search button; verify your response.
2. MarcaSAT: 55 627 22 728 and for outside the country (+52) 55 627 22 728 and request that you be transferred to the security labels, seals and codes attention line. No.

Resolution of the procedure or service Likewise, the authority will notify you of the corresponding resolution through the Mi Portal application and via tax mailbox, for which you must consider the following: Enter https://www.sat.gob.mx/personas/iniciar-sesion enter your e.firma and password; select Send; choose My notifications and download your resolution letter for applications for security labels and/or seals. In the event that your application is approved, go to the Security Labels and/or Seals Warehouse in CDMX or to the authorized ADSC to pick up the security labels, according to the authorized places specified in Rule 5.2.8. of the RMF.

Maximum period for the SAT to resolve the procedure or service Maximum period for the SAT to request additional information Maximum period to comply with the requested information 10 days. 10 days. 10 days.

What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Resolution letter for applications for security labels and/or seals (authorization or rejection). In the event of authorization: security labels referred to in rule 5.2.6., fraction I of the RMF or, in its case, seals. Indefinite.

170 OFFICIAL GAZETTE Thursday, June 6, 2024

ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728 and request that you be transferred to the attention line of security labels, seals and security codes. Via Chat: http://chat.sat.gob.mx Through Mi Portal as indicated in the section "How can I follow up on the procedure or service?" SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx In the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices. MarcaSAT 55 627 22 728 option 8.

Additional Information To carry out this procedure it is necessary that you take into account the following: You can carry out the importation up to a total of 24 liters of alcoholic beverages and only you can do it twice a year. The security labels and seals requested under this modality have a validity of 120 days counted from the day following their delivery. The authority may reject your application for security labels and/or seals in the event of non-compliance with some of the requirements and conditions established. The authority may request additional information to verify the correct use of security labels and/or seals delivered previously. The cost of the security label or seal indicated in articles 53-K fraction I and 53-L of the LFD, will be updated according to the publication of Annex 19 of the RMF. Legal Basis Articles: 69-B of the CFF; 19, fraction V and XV, 26, 26-A of the LIEPS; 53-K, 53-L of the LFD; Rules 2.1.36., 5.2.8., 5.2.22., 5.3.1., Annex 19 of the RMF; Rules 1.3.1., 1.3.6., 3.7.3., 3.7.5. of the RGCE. ..............................................................................................................................................................................

11/IEPS Application for the substitution of physical security labels or seals with defects or the delivery of shortages.

Procedure Service Description of the procedure or service Amount Applies for the replacement of security labels or seals delivered with defects or the delivery of shortages derived from the issuance of security labels and seals by the competent authority. Free Payment of duties Cost:

Who can request the procedure or service? When is it presented? Individuals and legal entities that have received security labels or seals with defects or in case they receive them incompletely. Within thirty calendar days following the day on which the security labels and seals were received.

Where can I present it? In the SAT Portal: https://www.sat.gob.mx/tramites/97657/solicitud-para-la-sustitucion-de-marbetes-o-precintos-con-defectos-o-la-entrega-de-faltantes

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

1. Enter the link in the section "Where can I present it?"
2. Select the START button; enter your RFC and Password.
3. Press Log in; choose the menu Internet Services / Fiscal Guidance / Application;
4. Complete the form as follows: In the Service Description section; in the Procedure tab select the option SECURITY LABELS / SECURITY CODES Subject: Application for the substitution of security labels or seals with defects or in its case the delivery of shortages; Description: in this section you must describe the information you are sending and the reason, likewise you must specify the application number to which your request corresponds; if you wish to attach information related to the service, select the Attach File and Examine button; select the digitized document in PDF format and choose Upload; to finish press the Send button.

Thursday, June 6, 2024 OFFICIAL GAZETTE 171

5. To verify the response to your application, enter the SAT Portal and with the folio number, verify the response entering the link: https://wwwmat.sat.gob.mx/aplicacion/operacion/66288/consulta-tus-aclaraciones-como-contribuyente as follows: In My portal, enter your RFC and Password and choose Log In. Select the option Internet Services / Service or applications / Consultation. Enter the folio number of the procedure and verify the solution granted to your application. If the information was generated incorrectly you can cancel the guidance case for which, choose Service Cancellation.

What requirements must I meet?

1. Digitized file containing a free-form letter by which you declare under oath the following: When it comes to security labels or seals delivered by the authority with defects, you must indicate what they consist of, relate the folio numbers of each of them and, in its case, when it comes to complete rolls, the folio numbers they comprise must be specified. When it comes to missing security labels or seals, you must indicate the quantity and specify the folio numbers of each of them.
2. Proof of delivery that supports the issuance of security labels and seals issued by the authority.

What conditions must I meet? Have a Password. Have an active tax mailbox. Positive opinion on the compliance of tax obligations. That your digital seal certificates are valid. Not being restricted in the use of the e.firma certificate or the mechanism they use for the issuance of CFDI. Not being published in the list referred to in article 69-B, fourth paragraph of the CFF.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? You can consult the status of your application for security labels and/or seals in the following means: Enter the link https://portalsat.plataforma.sat.gob.mx/SATAuthenticator /AuthLogin/showLogin.action Enter your RFC and Password and select Log in; enter the options Internet Services / Fiscal Guidance / Enter your Folio Number provided. MarcaSAT from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728 and request that you be transferred to the attention line of security labels and seals. No.

Resolution of the procedure or service Within a period of 30 days verify the response of your procedure as follows: In the event that your application for replacement of security labels or seals is appropriate, the authority will notify you of the corresponding resolution through the tax mailbox for which you must consider the following: Enter https://www.sat.gob.mx/personas/iniciar-sesion enter your e.firma and password; select Send; choose My notifications and download your resolution letter for applications for security labels and/or seals; go to the Security Labels and Seals Warehouse in CDMX or to the authorized ADSC to pick up the security labels. In case your replacement application is denied, consult the reasons as indicated in the section "How can I follow up on the procedure or service?"

Maximum period for the SAT to resolve the procedure or service Maximum period for the SAT to request additional information Maximum period to comply with the requested information 30 days. Not applicable. Not applicable.

172 OFFICIAL GAZETTE Thursday, June 6, 2024

What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Receipt of reception. Authorization letter. Rejection letter. Indefinite.

ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728 and request that you be transferred to the attention line of security labels, seals and security codes. Via Chat: http://chat.sat.gob.mx SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx In the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices. MarcaSAT 55 627 22 728 option 8.

Additional Information When the application is presented outside the period of 30 calendar days after the receipt of the security labels or seals with alleged manufacturing defects, they will not be replaced and will be out of use. You must cancel the security labels with defects or shortages through the Electronic Security Labels Format (FEM) and the seals with defects or in their case shortages through the SAT Portal in the MULTI-IEPS application in the section Annex 6, in the item of TOTAL OF DESTROYED AND INUTILIZED FOLIOS OF SEALS, in accordance with the 1/IEPS sheet of this Annex. Legal Basis Article 19, fraction V of the LIEPS; Rules 5.2.7., 5.2.8., 5.2.10., 5.3.1. of the RMF. ..............................................................................................................................................................................

13/IEPS Notice of the control of security labels or seals in the importation of alcoholic beverages.

Procedure Service Description of the procedure or service Amount Notifies the authority that you did not use the import security labels or seals within the period of 120 calendar days following the date of their delivery. Free Payment of duties Cost:

Who can request the procedure or service? When is it presented? Individuals and legal entities that import alcoholic beverages, who have requested security labels and/or seals in terms of the procedure sheets 2/IEPS and 8/IEPS of this Annex and that have not used them within a period of 120 calendar days following the date of delivery. Within fifteen calendar days following the expiration of the period of one hundred twenty calendar days following the date of delivery of the security labels or seals by the authority.

Where can I present it? In the SAT Portal, through the tax mailbox: https://www.sat.gob.mx/tramites/93937/aviso-del-control-de-marbetes-o-precintos-en-la-importacion-de-bebidas-alcoholicas

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

1. Enter the link in the section "Where can I present it?" and select the START button; enter your RFC and Password and press Log in; choose the menu Internet Services; subsequently Fiscal Guidance and Application; complete the form as follows: In the Service Description section; in the Procedure tab select the option SECURITY LABELS/SECURITY CODES Subject: Notice of control of import security labels or seals; Description: in this section you must describe the information you are sending, you must specify the application number to which the notice corresponds; if you wish to attach information related to the service, select the Attach File and Examine button; select the digitized document in PDF format and choose Upload; to finish press the Send button,
2. The system will show you the message Your information has been sent correctly with the folio number (the number will be assigned by the system).
3. Select the Receipt of Reception button; print it or save it (if the information was generated incorrectly you can cancel the guidance case by choosing the Service Cancellation button).

Thursday, June 6, 2024 OFFICIAL GAZETTE 173

What requirements must I meet?

1. Digitized file containing a free-form letter by which you declare under oath the following: That you destroyed the security labels and/or seals and the method used for such purpose such as incineration, shredding, among others, relating the folio numbers of each of the unused and/or damaged security labels or seals, likewise when it comes to complete rolls, the folio numbers comprising them must be specified.
2. Proof of delivery that supports the issuance of security labels and seals issued by the authority.
3. Cancellation receipt generated in the Electronic Security Labels Format (FEM) in the SAT Portal, when it comes to security labels.
4. In the case of seals, you must attach the presentation receipt of the MULTI-IEPS application in the item of Destroyed and unusable seals, in accordance with the 1/IEPS sheet of this Annex. (it is important to mention that the declaration is presented quarterly therefore if at the time of presentation of this notice you do not yet have your receipt, you can attach it once you have it, for which you must enter a new guidance case as established in the section "What do I have to do to carry out the procedure or service?", you must relate it with the guidance case number presented previously).

What conditions must I meet? Have a Password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure. No.

Resolution of the procedure or service Receipt of receipt.

Maximum period for the SAT to resolve the procedure or service Maximum period for the SAT to request additional information Maximum period to comply with the requested information Immediate procedure. Not applicable. Not applicable.

What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Receipt of receipt. Indefinite.

ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728 and request that you be transferred to the attention line of security labels, seals and security codes. Via Chat: http://chat.sat.gob.mx SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx In the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices. MarcaSAT 55 627 22 728 option 8.

Additional Information The unused security labels or seals cannot be used for different merchandise for which they were authorized, and will not be subject to replacement, likewise you must cancel the security labels through the FEM and the seals in MULTI-IEPS in the SAT Portal. The fifteen calendar day period referred to in the section "When is it presented?" of this sheet, is the one you have to present the notice of control of security labels or seals in the importation of alcoholic beverages, which should not be considered as an additional period to use the security labels and seals, once their validity has concluded. Legal Basis Article 19, fraction V of the LIEPS; Rules 5.1.7., 5.2.12. of the RMF. ..............................................................................................................................................................................

174 OFFICIAL DIARY Thursday, June 6, 2024

46/IEPS Request to obtain folios for the printing of electronic labels for alcoholic beverages.

Procedure Service Description of the procedure or service Amount This procedure is filed to request authorization to obtain authorized folios for the printing of electronic labels for alcoholic beverages. Free Payment of fees Cost: Who can request the procedure or service? When is it filed? Taxpayers registered in the Alcoholic Beverages Taxpayer Registry who have the obligation referred to in Article 19, fraction V of the LIEPS. When you need to request authorized folios for the printing of electronic labels for the first time for specific brands. Where can I file it? On the SAT Portal, through My Portal: https://www.sat.gob.mx/tramites/77229/solicitud-para-obtener-folios-electronicos-para-la-impresion-digital-de-marbetes

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

1. Enter the link in the section "Where can I file it?" and select the START button; enter your RFC and Password and press Log in; choose the menu Internet Services; subsequently Fiscal Guidance and Request; complete the form as follows: In the Service Description section; in the Procedure tab select the option LABELS/SECURITY CODES; Subject: Request to obtain authorized folios for printing electronic labels for alcoholic beverages; Description: in this section you must describe the information you are sending and the reason; to attach the documentation related to the service, select the Attach File and Browse button; select the digitized document in PDF format and choose Upload; to finish press the Send button.
2. The system will show you the message Your information has been sent correctly with the folio number (the number will be assigned by the system).
3. Select the Receipt Acknowledgment button; print it or save it (if the information was generated incorrectly, you can cancel the guidance case, by selecting the Service Cancellation button). What requirements must I meet?
4. Be registered with the Status of High in the Alcoholic Beverages Taxpayer Registry in the RFC.
5. Digitized electronic PDF file containing the following: The declaration under oath that in the twelve months prior to the date of submission of the request, you have paid an amount equal to or greater than $200,000,000.00 (two hundred million pesos 00/100) for the concept of Income Tax or $20,000,000.00 (twenty million pesos 00/100) for the concept of IEPS. The specification of the brands for which you wish to request the authorized folios for the printing of electronic labels (indicating whether they are national or imported electronic labels) for alcoholic beverages and that for said brands you have used in the immediate prior year a quantity equal to or greater than 100,000 physical labels. Specification of the assigned number of the product or products (SKU), registered in the Electronic Label Format (FEM) of the SAT Portal, associated with the brands. What conditions must I meet? Have e.firma and Password. Positive opinion of compliance with tax obligations. Have an active tax mailbox. Have valid digital seal certificates. Not be restricted in the use of the e.firma certificate or the mechanism used for the issuance of CFDI. Not be published in the list referred to in Article 69-B, fourth paragraph of the CFF.

Thursday, June 6, 2024 OFFICIAL DIARY 175

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or Service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? You can consult the status of your electronic label request in the following medium: Enter the link https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action Enter your RFC and Password and select Log in; enter the options Internet Services / Fiscal Guidance / Consultation, register in the Field Folio Number, the folio that the system generated for you at the time of registration of your procedure and press the Search button; verify your response. No. Resolution of the procedure or service Within a period of 5 days verify the response to your procedure as indicated in the section "How can I follow up on the procedure or service?", in the event that you obtain authorization you will be able to consult in that same medium the judgment of use of image and design for the printing of electronic labels and its annexes. Likewise, the authority will notify you of the corresponding resolution via tax mailbox for which you must consider the following: Enter https://www.sat.gob.mx/personas/iniciar-sesion enter your e.firma or Password; select Send; choose My notifications and download your resolution office. Maximum period for the SAT to resolve the procedure or service Maximum period for the SAT to request additional information Maximum period to comply with the requested information 5 days. 5 days. 10 days. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Receipt acknowledgment. Resolution office (authorization or rejection). In its case, information request. Judgment of use of image and design, accompanied by its annexes, except when it is a renewal and the design referred to in rule 5.2.6., fraction II of the RMF, has not undergone changes, or the label, counter-label or complementary label of the product has not been modified. Indefinite. ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728 and request that you be transferred to the attention line for precinted labels and security codes. Via Chat: http://chat.sat.gob.mx Complaints and SAT Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices. MarcaSAT 55 627 22 728 option 8.

176 OFFICIAL DIARY Thursday, June 6, 2024 Additional Information In the event that you wish to request authorized folios for the printing of electronic labels for a different brand, you must file a new request in terms of this sheet. The authority within a period of 5 days may require you to provide additional information in order to verify the requirements referred to in this sheet, which you must provide within a period of 10 days, counted from the notification of the requirement, in the event that you do not satisfy said requirement in time and form, the request will be considered not filed. For compliance with the requirement indicated in numeral 2 of the section "What requirements must I meet?" of this sheet, referring to compliance with the quantity equal to or greater than 100,000 physical labels requested and adhered to in the immediate prior year, it may be fulfilled, with the sum of the physical labels adhered to the products of the same category or family in their different presentations. The Judgment of use of image and design and its annexes will be valid until December 31 of each fiscal year, therefore, within the 15 days prior to its expiration, you must request from this authority through the SAT Portal, the renewal of said Judgment. In the event that the design of the electronic label referred to in rule 5.2.6., fraction II of the RMF, is not modified and the label, counter-label or complementary label on which the electronic label will be printed does not undergo changes, you will only receive from the authority the document through which the validity of the Judgment is renewed and it will not be necessary to present the request provided for in the procedure sheet 47/IEPS of this Annex, to inform the authority of the security measures you will use for the printing of electronic labels. In the event that, due to the shape of the container, dimension or characteristics of the label, counter-label or complementary label thereof and since rule 5.2.6. of the RMF, points out the option to vary the established size for the electronic label, you must request by free writing (which you must attach in the presentation of this procedure) the authorization to modify the size, indicating the exact measures you wish to use for its printing, provided that these are not less than 2 X 2 cm, likewise you must manifest the justification of the modification of the size, which you can complement with the sending of documents or images. The foregoing will be subject to the analysis of the authority and in case your request is accepted, you will be informed through the issuance of the judgment of use of image and design. Legal Basis Articles: 69-B of the CFF; 19 of the LIEPS; Rules 2.1.36., 5.1.7., 5.2.6., 5.2.43., 5.2.49. of the RMF.

47/IEPS Request to inform the security measures for the printing of electronic labels.

Procedure Service Description of the procedure or service Amount This request is filed to inform the authority of the security measures you will use for the printing of electronic labels. Free Payment of fees Cost: Who can request the procedure or service? When is it filed? Taxpayers who have complied with the request referred to in procedure sheet 46/IEPS Request to obtain folios for the printing of electronic labels for alcoholic beverages of this Annex. Within the 10 days subsequent counted from the day following the notification of the response to the request to obtain authorized folios for printing electronic labels for alcoholic beverages contained in procedure sheet 46/IEPS of this Annex. Where can I file it? On the SAT Portal, through My Portal: https://www.sat.gob.mx/tramites/01901/solicitud-para-informar-las-medidas-de-seguridad-para-la-impresion-digital-de-marbetes

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

1. Enter the link in the section "Where can I file it?" and select the START button; enter your RFC and Password; press Log in; choose the menu Internet Services; subsequently Fiscal Guidance and Request; complete the form as follows: In the Service Description section; in the Procedure tab select the option LABELS/SECURITY CODES; Subject: Request to inform the security measures for printing electronic labels; Description: in this section you must describe the information you are sending; if you wish to attach information related to the service, select the Attach File and Browse button; select the digitized document in PDF format and choose Upload; to finish press the Send button.
2. The system will show you the message Your information has been sent correctly with the folio number (the number will be assigned by the system).
3. Select the Receipt Acknowledgment button; print it or save it (if the information was generated incorrectly, cancel the guidance case and choose the Service Cancellation button).

Thursday, June 6, 2024 OFFICIAL DIARY 177 What requirements must I meet?

1. Digitized electronic file in PDF format, in which it is declared under oath that you comply with the following: With the minimum security characteristics established in rule 5.2.6., fraction II of the RMF. That you know and expressly accept that you may be subject at any time to verification visits by the SAT to verify the processes of printing, storage and control of information related to the printing of electronic labels.
2. Technical sheet in which the following information is specified: Description of the label. Printing plans. Inks. Substrate characteristics. Security levels in the label. Specific security characteristics.
3. In addition, you must attach to this request the following information: The current service contract celebrated with the legal entity that will carry out the printing of electronic labels, which must be certified before a Notary Public and drafted in the Spanish language, in said contract it must include among other clauses, that related to rule 5.2.44. of the RMF, in which the printing service provider is prohibited from; re-printing, erroneous prints, copying, reproducing, or any misuse of the electronic label and the security characteristics that electronic labels must contain according to the established regulations must be specified, likewise it must contain a clause in which it is indicated that the service provider will be jointly liable in accordance with Article 26, fraction VIII of the CFF, in relation to rule 5.2.45. of the RMF. The confidentiality contract that you must celebrate with the legal entity that will carry out the printing of electronic labels on containers containing alcoholic beverages. What conditions must I meet? Have e.firma or Password. Positive opinion of compliance with tax obligations. Have an active tax mailbox. Have valid digital seal certificates. Not be restricted in the use of the e.firma certificate or the mechanism used for the issuance of CFDI. Not be published in the list referred to in Article 69-B, fourth paragraph of the CFF. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? You can consult the status of your procedure in the following means: Enter the link https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action Enter your RFC and Password and select Log in; Enter the options Internet Services / Fiscal Guidance / Consultation (Consult the status or response to your fiscal guidance request); subsequently register in the Field Folio Number the folio that the system generated for you at the time of registration of your procedure and press the Search button; verify your response. MarcaSAT from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728 and request that you be transferred to the attention line for precinted labels and security codes. No.

178 OFFICIAL DIARY Thursday, June 6, 2024 Resolution of the procedure or service Within a period of three days verify the response to your procedure as indicated in the section "How can I follow up on the procedure or service?" Likewise, the authority will notify you of the corresponding resolution through the tax mailbox, for which, you must consider the following: Enter https://www.sat.gob.mx/personas/iniciar-sesion enter your e.firma or Password; select Send; choose My notifications and download your resolution office. Maximum period for the SAT to resolve the procedure or service Maximum period for the SAT to request additional information Maximum period to comply with the requested information 3 days. 3 days. 10 days. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Receipt acknowledgment. In its case, information request. Resolution that authorizes or denies the request. Indefinite. ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728 and request that you be transferred to the attention line for precinted labels and security codes. Via Chat: http://chat.sat.gob.mx Through My Portal as indicated in the section "How can I follow up on the procedure or service?" Complaints and SAT Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices. MarcaSAT 55 627 22 728 option 8. Additional Information You must send with your request, a sample or example of the electronic label on the label, counter-label or complementary label that contains the container of the alcoholic beverage. In the event that there is any modification in the technical sheet, you must file your request again and notify the authority of the changes made. In the event that you do not comply with some of the requirements, the authority within a period of 3 days, may require you to attend to said requirement within a period of 10 days, in the event that you do not satisfy it in time and form, said request will be considered not filed. The SAT informs that, in accordance with rule 5.2.43. of the RMF, as well as in procedure sheet 46/IEPS and this sheet regarding electronic labels, it does not certify providers nor does it have any authorized company to print electronic labels for alcoholic beverages. It is the decision of the taxpayer incorporated into the scheme of alcoholic beverages with electronic labels, to choose the printer that best suits their interests, provided that, this complies with the necessary specifications established in rule 5.2.6., fraction II of the RMF, respects the authorized image through the judgment of use of image and design issued by the SAT and is printed on the label, counter-label, or complementary label of the containers containing alcoholic beverages. Legal Basis Articles: 69-B of the CFF; 19 of the LIEPS; Rules 2.1.36., 5.1.7., 5.2.6., 5.2.43., 5.2.49. of the RMF.

Thursday, June 6, 2024 OFFICIAL DIARY 179 48/IEPS Request for folios for printing electronic labels.

Procedure Service Description of the procedure or service Amount This procedure is filed to request folios for the printing of electronic labels. Free Payment of fees Cost: variable Who can request the procedure or service? When is it filed? Taxpayers who have previously complied with procedure sheets 46/IEPS and 47/IEPS of this Annex. When you require it. Where can I file it? On the SAT Portal: https://www.sat.gob.mx/tramites/04689/solicitud-de-folios-electronicos-para-impresion-digital-de-marbetes

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

1. Enter the link in the section "Where can I file it?"
2. Select on the START button.
3. Enter your e.firma and choose the Send button.
4. Enter and register the data of the Legal Representative and select Continue.
5. Select the Electronic Label tab and the system will show you the message: This option may be used by taxpayers who meet the conditions and requirements indicated by the rule, choose the Accept button, a form appears that you must fill out as follows: Choose in the field Request Electronic Labels of Imported or National Electronic Labels; in the option Brand, choose from the drop-down list the brand for which you are going to request the folios for the printing of electronic labels; in Type of Request, Type of numbered form and Type of Incidence the system will throw the options automatically (You will not be able to modify them); in Labels to adhere to: Alcoholic Beverages, Table Wines or Both; in the field Quantity capture the number of electronic labels you wish to request and it will appear automatically; in the field Amount corresponding the amount you must pay. In the section Payment of fees DPA'S capture the following: Payment key: Alphanumeric code, detailed in point 1 of the section "What requirements must I meet?" (You must capture the payment key respecting numbers and capital letters, you can add more than one payment key with its corresponding amount to complete the required quantity, the payment keys you use in a request, you will not be able to use them in another). Paid amount: Amount corresponding to the payment key (Payments will be validated automatically, if everything is correct the labels and precints page will allow you to continue or well, if it cannot be validated at that moment and the key is valid, the system will show the following message: The payment has not been reflected in the SAT systems, the payment will be validated automatically later). Payment date: Select the calendar icon and choose the date on which the payment was made.
6. Select the Add Payment button, the data captured in the upper part will be reflected in the lower table.
7. Press the Generate Request button and from the pop-up box choose Accept to confirm the information; enter your e.firma and choose the Send button; download the Request Acknowledgment and keep the request number. (Likewise, the labels and precints system will send you to your registered contact means an SMS message and an email with the data of the request).
8. Within a period of 3 days wait for the response through tax mailbox (as indicated in the section Resolution of the procedure or service). The response period will be interrupted when the authority within a period of 3 days, requires you to provide additional information or documentation that you can remedy within a period of 10 days, if in the period indicated you do not comply with the requirement, the request for electronic labels will be considered withdrawn and you must present it again.

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What requirements must I meet?

1. Having made the payment of DPA's to have the payment key (ten-position alphanumeric code) which is visible in the corresponding receipt.

2. In the case of alcoholic beverage distributors who contract the total or partial manufacture, production, or bottling of alcoholic beverages through a contract or agreement with individuals or corporations, they must also attach the digitized file containing the corresponding information as indicated below:

Regarding owners of the tequila brand, a notarized copy of the Contract or Agreement of Co-responsibility according to NOM-006-SCFI-2005, titled "Alcoholic Beverages-Tequila-Specifications", as well as the Registration Certificate of said Contract or Agreement before the Mexican Institute of Industrial Property of the Ministry of Economy, in accordance with article 308 of the Federal Law for the Protection of Industrial Property.

Regarding owners of the Mezcal brand, a notarized copy of the Contract or Agreement of Co-responsibility according to NOM-070-SCFI-2016, titled "Alcoholic Beverages-Mezcal-Specifications", as well as the Registration Certificate of said Contract or Agreement before the Mexican Institute of Industrial Property of the Ministry of Economy, in accordance with article 308 of the Federal Law for the Protection of Industrial Property.

Regarding taxpayers other than owners of the tequila and mezcal brands, a notarized copy of the contract or agreement in which it is established that they will carry out the manufacture, production, or bottling of alcoholic beverages, as well as the Registration Certificate before the Mexican Institute of Industrial Property of the Ministry of Economy, in accordance with article 239 of the Federal Law for the Protection of Industrial Property.

What conditions must I meet?

Be registered in the Alcoholic Beverages Taxpayer Registry in the RFC as Producer, Distributor, and/or Importer. Be registered in the importers' registry (only applicable to taxpayers requesting electronic import labels). Have an e.firma and Password. Positive tax compliance opinion. Have an active tax mailbox. Have valid digital seal certificates. Not be restricted in the use of the e.firma certificate or the mechanism used for the issuance of CFDI. Not be listed in the list referred to in article 69-B, fourth paragraph of the CFF.

FOLLOW-UP AND RESOLUTION OF THE TRAMIT OR SERVICE How can I follow up on the tramit or service? Will the SAT carry out any inspection or verification to issue the resolution of this tramit or service?

By entering the following link: https://www.sat.gob.mx/tramites/04689/solicitud-de-folios-electronicos-para-impresion-digital-de-marbetes

Press the START button; Enter your e.firma and choose the Send button; enter and select Status Requests; consult your request number; verify the status which can be Authorized, Rejected, or In Process.

Enter the link https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action

Enter your RFC and Password: select the Login button.

Enter the options / Internet Services / Tax Guidance / Request and a form will appear.

Fill out the form as described below:

No.

Thursday, June 6, 2024 OFFICIAL DIARY 181

In the Service Description section, in the Tramit tab, select the option SECURITY LABELS/SECURITY CODES; Subject: Request status; Description: Request status of electronic folios for digital printing of labels is important to specify the number and date of the same; If you wish to attach information related to the service, select the Attach File/Examine button, select the digitized document in PDF format and choose Upload; Press the Send button, the Receipt of receipt is generated which contains the tramit folio with which you can follow up on your inquiry, print it or save it.

By telephone in MarcaSAT from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728 and ask to be transferred to the security labels, seals, and security codes service line.

Resolution of the tramit or service The authority will make the decision on the request through automatic validations of the requirements and conditions indicated in the SAT institutional systems and will inform you of the corresponding resolution through the tax mailbox for which you must consider the following: Enter https://www.sat.gob.mx/personas/iniciar-sesion capture your e.firma and select Send; choose My notifications and download your resolution letter for label requests.

In the event that your request is resolved favorably, download the folios for the printing of electronic labels, for which you must do the following:

Enter the link in the section Where can I submit it?; capture your e.firma and select Send; choose the Status Requests tab; consult your request number; verify that it is Authorized; choose the hyperlink, capture your e.firma again to download the folios; once downloaded, verify that the status of your request has been modified to Downloaded; observe the hyperlink of the files in the ZIP folder and you will find the .csv files with the folios with encrypted URL (each file will contain a maximum of 90,000 folios), likewise, the keys to open the .csv files with the authorized folios for the printing of electronic labels that you previously downloaded will be sent to your contact means registered in the tax mailbox.

Maximum time limit for the SAT to resolve the tramit or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information 3 days. 3 days. 10 days.

What document do I obtain at the end of the tramit or service? What is the validity of the tramit or service? Resolution letter for electronic label requests (authorization or rejection). In the event of authorization: authorized electronic folios for the printing of labels referred to in rule 5.2.6., fraction II of the RMF. Indefinite.

ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728 and ask to be transferred to the security labels, seals, and security codes service line. Via Chat: http://chat.sat.gob.mx Through My Portal as indicated in the section How can I follow up on the tramit or service? SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices. MarcaSAT 55 627 22 728 option 8.

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Additional Information In case you are not registered in the Alcoholic Beverages Taxpayer Registry in the RFC, the SAT Portal's labels and seals request system will show the following error: Error Access denied, you do not meet the conditions to view the requested page.

In the event of not meeting any of the required conditions, once you capture your e.firma, the SAT Portal's labels and seals system will show the error Access denied followed by the detected inconsistency, as follows:

When there is an inconsistency in the Alcoholic Beverages Taxpayer Registry in the RFC, the system will not allow you to enter the request and will show the following message: The entry into the labels system cannot be processed because there is an inconsistency in the registration of the Alcoholic Beverages Taxpayer Registry. Please contact MarcaSAT 55 627 22 728, so you will only see the Status Requests option and you can also perform the Registration of use of labels obtained, used, destroyed, and unusable.

If you do not have your tax mailbox enabled, the system will indicate the following: It is necessary to enter contact means in the following URL: https://aplicacionesc.mat.sat.gob.mx/BuzonTributario.Presentacion/DatosContrib.aspx

If you are not up to date with your tax obligations, the system will not allow you to make the request and will show the message: The entry into the labels system cannot be processed because there is an inconsistency in the compliance opinion. Please contact MarcaSAT 55 627 22 728.

When you do not have the necessary roles in the importers' registry, the system will show the following message: The entry of this type of request in the labels system cannot be processed because you are not registered in the importers' registry. Please contact MarcaSAT 55 627 22 728.

In case of being in any of the previously mentioned situations, contact the attention channels indicated in the section Inquiries and doubts.

The only payments that can be used more than once are those resulting from rejected requests.

When you capture the payment key in the system and it is not yet registered in the payment system, it will show the following message: Error, The payment has not been reflected in the SAT systems, the payment will be validated automatically later, which means that the payment key will be validated later.

The maximum amount that can be requested under this modality will be up to 10,000,000 folios for the printing of electronic labels per request.

The authority will verify through the Electronic Security Label Format (FEM) on the SAT Portal the information that proves that at least 60% of the folios for the printing of labels have been used. The remaining 40% must be proven by the taxpayer in the immediate subsequent request, complying with the terms of this paragraph; the above must be complied with and will be verified by the authority by products of the same category or family in their different presentations.

In the case of importation, the declaration of use of labels presented in the Electronic Security Label Format (FEM) through the SAT Portal must be proven with import declarations with key A1 or G1 as applicable.

Successively, what is stated in the preceding paragraphs will proceed, when taxpayers again request folios for the printing of electronic labels.

The authority may reject the electronic label request due to non-compliance with some of the established requirements and conditions.

The authority may request additional information to verify the correct use of electronic labels delivered previously.

The cost of the electronic label indicated in the LFD in article 53-K, fraction II, will be updated according to Annex 19 of the RMF.

The folios for the printing of electronic labels will have a validity of 9 months counted from the day following the notification of their authorization; after the referred period, they cannot be used and must be canceled through the Electronic Security Label Format (FEM) on the SAT Portal, in addition to notifying the authority in terms of tramit sheet 12/IEPS Notice of theft, loss, deterioration, or non-use of physical or electronic labels and seals of this Annex.

Labels, counter-labels, or complementary labels, on which the electronic label has been printed incorrectly, must be destroyed and the label folios must be reported as canceled through the Electronic Security Label Format (FEM) on the SAT Portal.

Electronic label requests must be made in multiples of 10,000.

Legal Basis Articles: 69-B of the CFF; 19, fractions V and XV, 26, 26-A of the LIEPS; 53-K, 53-L of the LFD; Rules 2.1.36., 5.1.7., 5.2.6., 5.2.43., 5.2.50., 5.3.1., Annex 19 of the RMF.

Thursday, June 6, 2024 OFFICIAL DIARY 183

49/IEPS Report of use of labels through the Electronic Security Label Format (FEM) obtained, used, destroyed, and unusable.

Tramit Service Description of the tramit or service Amount Reports the use of national or imported labels that you adhered or printed on the label, counter-label, or complementary label of the containers containing alcoholic beverages. Free Payment of rights Cost:

Who can request the tramit or service? When is it presented? Individuals and corporations that have the obligation to report the use of physical or electronic labels obtained, used, destroyed, and unusable. The report of label use can be made at two moments: Before displaying in points of sale, the containers containing alcoholic beverages to which you adhered the labels and; Thirty days later, counted from the moment you adhere the labels, or in its case, the label, counter-label, or complementary label containing the printed electronic label, in the containers containing alcoholic beverages, even if they are not displayed in points of sale.

Where can I submit it? On the SAT Portal: https://www.sat.gob.mx/tramites/67622/registro-de-uso-de-marbetes-obtenidos,-utilizados,-destruidos-e-inutilizados

INFORMATION TO CARRY OUT THE TRAMIT OR SERVICE What do I have to do to carry out the tramit or service?

1. Enter the link in the section Where can I submit it? and select the START button.
2. Capture your e.firma and choose the Send button; enter the Electronic Security Label Format (FEM) to carry out the label use report.
3. Start the label use registration by filling out the Product Upload tab, for which you must fill out the following fields: Beverage type: choose from the catalog the type of beverage to which you adhered the label. Name or Commercial Brand: capture the name or commercial brand exactly as it appears on your product's label. Alcoholic strength: capture the percentage of alcohol your product contains. Capacity: write the capacity of your product in milliliters. Assigned product number: the system will automatically assign a number corresponding to your product's registration.
4. To finish the product registration, select the Save button. Continue with the Feedback tab and you will find two ways to report the use of labels: Unique Registration and Batch Upload (massive form). Choose either of the two methods to inform which products the labels were adhered to and capture the following:

a. Unique Registration Method: Assigned product number: choose from the catalog the number and product to which you adhered the labels you are going to report. Production batch: capture the number or name of the batch through which you made the alcoholic beverages (this field applies only to national alcoholic beverages). Product origin: select from the catalog the country of origin of your product. Declaration number: capture the declaration number with key A1 and G1 (fifteen positions) through which you extracted the containers containing the alcoholic beverages (this field applies only to imported alcoholic beverages). Bottling or importation date: from the calendar choose the corresponding date. From the Add Ranges section, register the fields; Series; (for national labels the series is Nn, for imported labels Ii, for national electronic label e.n., for imported electronic label e.i) Range of folios composed of an initial and final folio; Quantity the system will automatically calculate the quantity of registered labels; finish the upload by selecting the Save Range button: when you select the button, the captured information will appear in the table below the Ranges section

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Loaded; you can load the folio ranges you wish, verify the information and finish with the Save button; from the text box that the system shows you, confirm the information with the Accept button; if you made a mistake in capturing the information, you can delete it with the Clear information button and subsequently load the correct one; download your receipt by selecting the PDF or EXCEL icons that appear at the top (if you do not download your receipt at the end of the registration, the system will not generate it again).

b. Batch Upload Method (massive form) To use this method, you must first check the verification box located next to the title of this section. Upload the excel file in the Examine button. The file (layout) must contain exactly the titles listed below starting from the first column and from the second row: Product Number, Production Batch, Declaration Number, Product Origin, Bottling or Importation Date, Series, initial range, final range. The corresponding description of the fields is: Product number: choose from the catalog the product number to which you adhered the labels you are going to report. Production batch: capture the number or name of the batch through which you made the alcoholic beverages (this field applies only to national alcoholic beverages). Declaration number: capture the declaration number with key A1 and/or G1 (fifteen positions), through which you extracted the containers containing the alcoholic beverages. (this field applies only to imported alcoholic beverages). Product Origin: Capture exactly as it is in the catalog the country of origin of your product. Bottling or importation date: capture the corresponding date (dd/mm/yyyy). Series: For national labels the series is Nn for imported labels Ii. initial range: The corresponding folio. final range: The corresponding folio. For each row of excel you can capture different records, that is, you can report products with different product numbers, same keys, but with different dates, products with different country of origin, etc. Once the file is loaded, verify the data it contains with the Validate production button, and in case the system finds any inconsistency, the download file button will be activated where the system will deliver you a file with the errors detected in each row of the excel file. In case the file does not have any inconsistency, the Save button will be activated, which will allow finishing the feedback process of label use in a massive way. Download your receipt by selecting the PDF or EXCEL icons that appear at the top (if you do not download your receipt at the end of the registration, the system will not generate it again).

5. To cancel labels through the FEM, you must choose the Cancelled Folios tab and fill out the following form (you can cancel destroyed, unusable, lost, stolen, defective, or missing labels): Delivery receipt: in this field capture the delivery receipt number, which is the document through which the authority provided the labels. Series: in this option register the series corresponding to the labels you are going to cancel. Folio Range: indicate the initial or final range of the labels you wish to cancel (if you are only going to cancel one folio, you must capture the same folio in the initial and final range option). Quantity: in this option the system will automatically indicate the quantity of folios you are going to cancel. Choose the Add button and the captured information will appear in the table below the section Upload of the cancelled folio shrinkage report; finish by selecting the Save button; confirm the information by pressing the Accept button of the text box that emerges; download your receipt by selecting the PDF or EXCEL icons that appear at the top (if you do not download your receipt at the end of the registration, the system will not generate it again).

6. To modify the information of labels you previously registered, you must select the Modify Feedback tab, for which you must fill out the following form: Series: in this option register the series corresponding to the labels you are going to cancel. Initial Folio: register the initial folio of the range of labels you wish to modify. Final Folio: register the final folio of the range of labels you wish to modify (if you are only going to modify one folio, you must capture the same folio in the initial and final range option). Once the data is captured, select the Search button; from the table below, verify the data that the system shows you as a result of the search; if the data is correct, choose the Delete option; download your receipt by selecting the PDF or EXCEL icons that appear at the top (if you do not download your receipt at the moment you delete the range information, the system will not generate it again).

Thursday, June 6, 2024 OFFICIAL GAZETTE 185 What requirements must I meet? No documentation is required to be submitted. What conditions must I meet? Have an e-signature (e.firma). FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure. No. Resolution of the procedure or service If you send your information as indicated in this procedure sheet, you will receive your Acknowledgment of Receipt. Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information Immediate procedure. Not applicable. Not applicable. What document do I obtain upon completing the procedure or service? What is the validity of the procedure or service? Acknowledgment of Receipt. Indefinite. ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728 and ask to be transferred to the attention line for marquees, seals, and security codes. Via Chat: http://chat.sat.gob.mx SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices. MarcaSAT 55 627 22 728 option 8. Additional Information To cancel marquee folios, you must consider that they must not contain information previously loaded in the Feedback tab; otherwise, the system will not allow you to cancel the marquee folios, so you must delete the information in the Modify Feedback tab, and subsequently cancel the folios. For more information, consult the Instruction published on the SAT Portal at the following link: https://www.sat.gob.mx/tramites/67622/registro-de-uso-de-marbetes-obtenidos,-utilizados,-destruidos-e-inutilizados- in the Related Contents section. Legal Basis Articles: 19, 26 of the LIEPS; Rules 5.1.7., 5.2.25. of the RMF. ..............................................................................................................................................................................

186 OFFICIAL GAZETTE Thursday, June 6, 2024 56/IEPS Clarification to remedy or disprove the causes prior to deregistration in the Taxpayer Registry of Alcohol Beverages in the RFC. Procedure Service Description of the procedure or service Amount Provides the information, data, documents, and evidentiary elements that you consider pertinent to remedy or disprove the causes detected prior to deregistration from the taxpayer registry of alcohol beverages in the RFC. Free Payment of rights Cost: Who can request the procedure or service? When is it presented? Individuals or legal entities registered in the Taxpayer Registry of Alcohol Beverages in the RFC and who have been notified that they are in any of the circumstances referred to in Rule 5.2.23. Within 10 days following the day on which the notification of the official document takes effect, through which the tax authority notifies you of the circumstances referred to in Rule 5.2.23. Where can I present it? On the SAT Portal, through My Portal: https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.ac tion INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

1. Enter the link in the section Where can I present it?
2. Register in My Portal, your RFC and Password and choose Log In.
3. Select the options: Internet Services / Clarifications / Request and fill out the form according to the following: In the Service Description section, in the Procedure tab, select the option ACLARACIÓN_PCBA, in Subject: Clarification of deregistration causes; in Description: State the arguments to inform that you corrected your tax situation or disprove the causes detected for deregistration from the taxpayer registry of alcohol beverages in the RFC. To attach information related to the clarification, select the Attach File / Examine button, select the digitized document containing the information in PDF format and choose Upload, press the Send button, the receipt acknowledgment is generated which contains the folio number of the request and your electronic receipt of receipt with which you can follow up on your notice, print it or save it. Wait for the corresponding resolution.
4. To verify the response to your clarification, enter the SAT Portal and with the folio number, verify the response by entering the link: https://sat.gob.mx/aplicacion/operacion/66288/consulta-tus-aclaraciones-como-contribuyente according to the following: In My Portal, enter your RFC, Password and choose Log In. Select the option: Internet Services / Clarifications / Consultation Enter the Folio Number of the procedure and verify the solution granted to your request. What requirements must I meet? PDF file with the official document informing the causes established in Rule 5.2.23. of the RMF that the tax authority detected. Attach the information, data, documents, and evidentiary elements that you consider pertinent to correct your tax situation or disprove the causes detected for deregistration from the taxpayer registry of alcohol beverages in the RFC. What conditions must I meet? Have a Password.

Thursday, June 6, 2024 OFFICIAL GAZETTE 187 FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Enter the SAT Portal, in the link indicated in the section Where can I present it? Select the option: Internet Services / Clarifications / Consultation, enter your Folio Number provided and select Search. Yes, when it is necessary for the tax authority to corroborate the arguments raised and the proofs provided in your clarification request. Resolution of the procedure or service Once the arguments and proofs provided, as well as the information available to the authority, have been analyzed, the following will be issued: Resolution that will be notified to you in terms of Article 134 of the CFF. In its case, electronic response to your clarification case. Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information 5 days, counted from the next working day following the day on which the taxpayer presents their clarification case. Not applicable. Not applicable. What document do I obtain upon completing the procedure or service? What is the validity of the procedure or service? Acknowledgment of receipt of the clarification. Electronic response to your clarification case. Resolution that you will receive through the tax mailbox. Indefinite. ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT: from Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728 and ask to be transferred to the attention line for marquees, seals, and security codes. Via Chat: http://chat.sat.gob.mx Personal attention at SAT Offices located in different cities in the country, as established in the following electronic address: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 8:30 to 16:00 hrs. and Friday from 8:30 to 15:00 hrs. Via Chat: http://chatsat.mx/ SAT Complaints and Reports: 55 88 52 22 22 and 84 42 87 38 03 for other countries. Email: denuncias@sat.gob.mx SAT Mobile Application for cell phone, section Complaints and Reports. On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located at Customs and SAT Offices. Additional Information Not applicable. Legal Basis Articles: 19 of the LIEPS; 27 of the CFF; Rule 5.2.23. of the RMF.

188 OFFICIAL GAZETTE Thursday, June 6, 2024 Tax on New Cars ........................................................................................................................................................................ 2/ISAN Request for assignment of company number to integrate the vehicle key. Procedure Service Description of the procedure or service Amount Submit your request for assignment of company number to integrate the vehicle key. Free Payment of rights Cost: Who can request the procedure or service? When is it presented? Legal entities and individuals, manufacturers, assemblers or authorized distributors, merchants in the vehicle sector, as well as those who import automobiles to remain permanently in the northern border strip of the country and in the states of Baja California, Baja California Sur and the partial region of the State of Sonora. When you need it. Where can I present it? At the Unit of Tax Revenue Policy, located at Palacio Nacional s/n, Building 4, Floor 4, Centro Histórico Neighborhood, C.P. 06000, Mexico City. Monday to Friday, from 9:00 to 14:00 hrs. and from 16:00 hrs. to 18:00 hrs. INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service? In person:

1. Go to the Unit of Tax Revenue Policy.
2. Present the documentation mentioned in the section What requirements must I meet? What requirements must I meet? In person:
3. Free-form letter (in duplicate). Simple copy of valid official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of the present Annex. Certified copy of the notarial power of attorney accrediting legal representation, when acting on behalf of others. *For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection C) Powers of Attorney, of the present Annex.
4. Simple copy of the Fiscal Identification Card, as well as the document attached to it called Registration in the RFC, in which your obligations as subjects of the ISAN are stated.
5. Copy of the current opinion on compliance with tax obligations issued by the SAT, in a positive sense.
6. Certified copy of the articles of incorporation in the case of a legal entity. What conditions must I meet? The assignment of the characters corresponding to the company number to integrate the vehicle key of the vehicle in question does not exempt manufacturers, assemblers or authorized distributors, vehicle sector merchants and vehicle importers from complying with fiscal or customs provisions nor accredits the legal stay or possession of the sold, assembled or imported vehicles, as well as their parts. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? In person, present the Acknowledgment of Receipt. No. Resolution of the procedure or service The response official document to the request for assignment of company number will be delivered in person.

Thursday, June 6, 2024 OFFICIAL GAZETTE 189 Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information 15 days. Not applicable. Not applicable. What document do I obtain upon completing the procedure or service? What is the validity of the procedure or service? Free-form letter stamped as acknowledgment of receipt. In case of meeting the requirements: Official document of assignment of company number. As long as the companies to which a number is assigned in terms of this procedure sheet continue to be subjects of the ISAN, said number will remain valid. ATTENTION CHANNELS Inquiries and doubts Complaints and reports Personal attention at the Unit of Tax Revenue Policy located at Palacio Nacional s/n, Building 4, Floor 4, Centro Histórico Neighborhood, C.P. 06000, Mexico City. Monday to Friday, from 9:00 to 14:00 hrs. and from 16:00 hrs. to 18:00 hrs. Complaints and Reports: https://www.gob.mx/tramites/ficha/presentacion-de-quejas-y-denuncias-en-la-sfp/SFP54 Additional Information Not applicable. Legal Basis Article 13 of the ISAN Law; Rules 2.1.36., 8.7. of the RMF. 3/ISAN Request for characters 4th and 5th corresponding to the vehicle model to integrate the vehicle key. Procedure Service Description of the procedure or service Amount Submit the request for characters 4th and 5th corresponding to the vehicle model to integrate the vehicle key. Free Payment of rights Cost: Who can request the procedure or service? When is it presented? Legal entities and individuals, assemblers of trucks, buses or non-agricultural fifth-wheel tractor-trailers, new and importers of automobiles, pick-ups, buses, pickups, trucks or non-agricultural fifth-wheel tractor-trailers, new. When you need it. Where can I present it? At the Unit of Tax Revenue Policy, located at Palacio Nacional s/n, Building 4, Floor 4, Centro Histórico Neighborhood, C.P. 06000, Mexico City. Monday to Friday, from 9:00 to 14:00 hrs. and from 16:00 hrs. to 18:00 hrs. INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service? In person:

1. Go to the Unit of Tax Revenue Policy.
2. Present the documentation mentioned in the section What requirements must I meet?

190 OFFICIAL GAZETTE Thursday, June 6, 2024 What requirements must I meet?

1. Copy of valid official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of the present Annex.
2. Certified copy of the notarial power of attorney accrediting legal representation, when acting on behalf of others. *For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection C) Powers of Attorney, of the present Annex.
3. Copy of the document issued by the Ministry of Public Security and Citizen Protection, through which a judgment on compliance with NOM-001-SSP-2008 is issued. In the case of assemblers of new trucks, buses or non-agricultural fifth-wheel tractor-trailers, copy of the Fiscal Identification Card, as well as the document attached to it called Registration in the RFC, in which it is stated that their economic activity is the manufacture or assembly of trucks and tractor-trailers. In the case of importers of new electric automobiles or pick-ups, copy of the Fiscal Identification Card, as well as the document attached to it called Registration in the RFC, in which it is stated that their economic activity is the retail trade of new automobiles and pick-ups whose propulsion is through rechargeable electric batteries and copy of the import entry document of the vehicle in question. In the case of importers of new hybrid automobiles or pick-ups, copy of the Fiscal Identification Card, as well as the document attached to it called Registration in the RFC, in which it is stated that their economic activity is the sale of new automobiles to the consumer by the manufacturer, assembler, by the authorized distributor or by the merchant in the vehicle sector and copy of the import entry document of the vehicle in question. In the case of importers of new automobiles or pick-ups, copy of the Fiscal Identification Card, as well as the document attached to it called Registration in the RFC, in which it is stated that their economic activity is the sale of new automobiles to the consumer by the manufacturer, assembler, by the authorized distributor or by the merchant in the vehicle sector and that their obligations as subjects of the ISAN are stated and copy of the import entry document of the vehicle in question. In the case of importers of new buses, pick-ups, trucks or fifth-wheel tractor-trailers, copy of the Fiscal Identification Card, as well as the document attached to it called Registration in the RFC, in which it is stated that their economic activity is the sale of trucks or tractor-trailers and copy of the document of definitive import of the vehicle in question.
4. Copy of the current opinion on compliance with tax obligations issued by the SAT in a positive sense.
5. Present a free-form letter, under oath, stating that you are not on the lists published by the SAT of taxpayers who are in the circumstances of Articles 69 and 69-B of the CFF.
6. Certified copy of the articles of incorporation in the case of a legal entity.
7. The assignment of the characters corresponding to the model of the vehicle in question does not exempt assemblers and importers from complying with fiscal or customs provisions nor accredits the legal stay or possession of the assembled or imported vehicles, as well as their parts. What conditions must I meet? The assignment of the characters corresponding to the model of the vehicle in question does not exempt assemblers and importers from complying with fiscal or customs provisions nor accredits the legal stay or possession of the assembled or imported vehicles, as well as their parts. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? In person, present the Acknowledgment of Receipt. No. Resolution of the procedure or service The response official document to the request for characters 4th and 5th, corresponding to the vehicle model will be delivered in person. Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information 15 days. Not applicable. Not applicable.

Thursday, June 6, 2024 OFFICIAL GAZETTE 191 What document do I obtain upon completing the procedure or service? What is the validity of the procedure or service? Free-form letter stamped as acknowledgment of receipt. In case of meeting the requirements: Official document of response to the request for characters 4th and 5th corresponding to the vehicle model. Indefinite. ATTENTION CHANNELS Inquiries and doubts Complaints and reports Personal attention at the Unit of Tax Revenue Policy located at Palacio Nacional s/n, Building 4, Floor 4, Centro Histórico Neighborhood, C.P. 06000, Mexico City. Monday to Friday, from 9:00 to 14:00 hrs. and from 16:00 hrs. to 18:00 hrs. Complaints and Reports https://www.gob.mx/tramites/ficha/presentacion-de-quejas-y-denuncias-en-la-sfp/SFP54 Additional Information Not applicable. Legal Basis Article 13 of the ISAN Law; Rules 2.1.36., 2.7.1.27. of the RMF. Federal Revenue Law .............................................................................................................................................................................. 3/LIF Notice presented by taxpayers manifesting the application of a fiscal incentive granted to those who acquire or import diesel or biodiesel and its mixtures for final consumption and that is for automotive use in vehicles destined exclusively to public and private transport of people or cargo. Procedure Service Description of the procedure or service Amount Submit this notice, where you manifest the application of a fiscal incentive granted to those who acquire or import diesel or biodiesel and its mixtures for final consumption and that is for automotive use in vehicles destined exclusively to public and private transport of people or cargo. Free Payment of rights Cost: Who can request the procedure or service? When is it presented? Individuals and legal entities who acquire diesel or biodiesel and its mixtures. Within fifteen days following the presentation of the first declaration in which the incentive is applied. Where can I present it? On the SAT Portal: https://www.sat.gob.mx/aplicacion/operacion/32846/presenta-tu-aclaracion-como-contribuyente INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

1. Enter the SAT Portal, in the link in the section Where can I present it?
2. Upon entering, register your RFC, Password and choose Log In.
3. Select the options: Internet Services / Service or requests / Request.
4. Fill out the Service Notice form according to the following: 4.1 In the Service Description section, in the Procedure tab, select: 3/LIF DIESEL AUTOMOTIVE USE; 4.2 In Directed to: SAT; in Subject: Notice presented by taxpayers manifesting the application of a fiscal incentive granted to those who acquire or import diesel or biodiesel and its mixtures for final consumption and that is for automotive use in vehicles destined exclusively to public and private transport of people or cargo; in the Description section: state the reason for the presentation of your notice; 4.3 If you wish to attach information related to the service, choose Attach File / Examine, select the digitized document in PDF format and choose Upload.
5. Press the Send button, and the Acknowledgment of Receipt is generated containing the folio number of the procedure performed, print it or save it.

192 OFFICIAL GAZETTE Thursday June 6 2024 What requirements must I meet? Digitized file containing the declaration for the application of the tax incentive granted to those who acquire diesel or biodiesel and their mixtures for final consumption and which is for automotive use in vehicles destined exclusively for public and private transport of people or cargo. What conditions must I meet? Have a Password. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure. No. Resolution of the procedure or service The authority will validate that your notice is presented on time, as well as that the data are correct, and if applicable, will consider the obligation of the procedure you requested fulfilled. Maximum deadline for the SAT to resolve the procedure or service Maximum deadline for the SAT to request additional information Maximum deadline to comply with the requested information Immediate procedure. Not applicable. Not applicable. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Receipt acknowledgment. Indefinite. ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT: Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: http://chat.sat.gob.mx Personal attention at SAT Offices located in various cities of the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. Complaints and Reports SAT, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices. MarcaSAT 55 627 22 728 option 8. Additional Information Not applicable. Legal Basis Articles: 25 of the CFF; 16 Section A, fraction IV of the LIF; Rule 9.6. of the RMF, Rules 2.13., 3.16. and 4.9. of the RFA.

Thursday June 6 2024 OFFICIAL GAZETTE 193 4/LIF Notice by which a tax incentive is granted to persons who carry out business activities and who to determine their profit may deduct diesel or biodiesel and their mixtures that they acquire or import for final consumption, provided that they are used exclusively as fuel in general machinery. Procedure Service Description of the procedure or service Amount Submit the notice to apply the tax incentive and that to determine your profit you may deduct the diesel or biodiesel and their mixtures that you acquire or import for final consumption, provided that they are used exclusively as fuel in general machinery. Free Payment of rights Cost: Who can request the procedure or service? When is it submitted? Individuals and legal entities that acquire or import diesel for final consumption. Within fifteen days following the presentation of the first declaration in which the incentive is applied. Where can I submit it? On the SAT Portal: https://www.sat.gob.mx/aplicacion/operacion/32846/presenta-tu-aclaracion-como-contribuyente INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

1. Enter the SAT Portal, in the link in the section Where can I submit it?
2. Capture your RFC, Password and choose Start session.
3. Select the options: Internet Services / Service or requests / Request.
4. Fill out the Service Notice form according to the following: 4.1 In the Service Description section, in the Procedure tab, select: 4/LIF DIESEL MACHINERY; 4.2 To: SAT; Subject: Notice by which a tax incentive is granted to persons who carry out business activities and who to determine their profit may deduct the diesel or biodiesel and their mixtures that they acquire or import for final consumption, provided that they are used exclusively as fuel in general machinery; Description: indicate the reason for the presentation of your notice; 4.3 If you wish to attach information related to the service, select the Attach File / Browse button, select the digitized document in PDF format and choose Upload.
5. Press the Send button, and the Receipt Acknowledgment containing the folio number of the procedure performed is generated, print it or save it. What requirements must I meet? Digitized file containing the declaration for the application of the tax incentive. What conditions must I meet? Have a Password. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure. No. Resolution of the procedure or service The authority will verify that your notice is presented on time, that the data are correct, and if applicable, will consider the obligation fulfilled. Maximum deadline for the SAT to resolve the procedure or service Maximum deadline for the SAT to request additional information Maximum deadline to comply with the requested information Immediate procedure. Not applicable. Not applicable. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Receipt acknowledgment. Indefinite.

194 OFFICIAL GAZETTE Thursday June 6 2024 ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT: Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: http://chat.sat.gob.mx Personal attention at SAT Offices located in diverse cities of the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. Complaints and Reports SAT, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices. MarcaSAT 55 627 22 728 option 8. Additional Information Not applicable. Legal Basis Article 16, Section A, fraction I of the LIF; Rule 9.6. of the RMF, Rule 1.14 of the RFA. .............................................................................................................................................................................. 7/LIF Notice for the application of the tax incentive for the use of diesel or biodiesel and their mixtures in machinery owned by the taxpayer or that are under their legitimate possession. Procedure Service Description of the procedure or service Amount Submit this notice for the application of the tax incentive for the use of diesel or biodiesel and their mixtures in machinery owned by the taxpayer or that are under their legitimate possession. Free Payment of rights Cost: Who can request the procedure or service? When is it submitted? Individuals and legal entities that have used diesel or biodiesel and their mixtures. By May 31 of the year immediately following the completion of the exercise in question, or within thirty days after the date of its acquisition or importation regarding low speed or low profile transport means that are considered general machinery that was acquired during the exercise in question. Where can I submit it? On the SAT Portal, through the tax mailbox, as appropriate: Individuals: https://www.sat.gob.mx/personas/iniciar-sesion Legal entities: https://www.sat.gob.mx/empresas/iniciar-sesion In person: Until such time as this procedure is not published in the list of promotions, requests, notices and other information, available in the tax mailbox, it shall be presented, by written document addressed to the ACPPFGC in accordance with rule 1.6. in relation to rule 2.2.6. At the Official Office of the AGGC, located at Hidalgo Avenue No. 77, module III, Ground Floor, Guerrero Colony, Cuauhtémoc borough, C.P. 06300, Mexico City, in an attention schedule from Monday to Friday from 8:00 to 14:30 hrs. or, by written document addressed to the ACPPH in the Official Office of the AGH located at Hidalgo Avenue No. 77, Module III, Ground Floor, Guerrero Colony, Cuauhtémoc Borough, C.P. 06300, Mexico City, in an attention schedule from Monday to Friday from 8:00 to 14:30 hrs. according to what corresponds.

Thursday June 6 2024 OFFICIAL GAZETTE 195 INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service? On the SAT Portal, through the tax mailbox, as appropriate:

1. Enter the link in the section Where can I submit it?
2. Capture your RFC, Password or e.firma, and choose Start session.
3. Verify that the pre-filled information, relative to your data and fiscal address, is correct, if so select YES and subsequently, choose Next; fill out the fields that the electronic format requests; attach the digitized documentation and information related to your procedure, which is referred to in the section What requirements must I meet?; once the capture is concluded, your entered information is shown, and choose Verify so that you confirm that it is your correct information, if so, perform the send with your e.firma.
4. Obtain your electronic receipt acknowledgment of the refund request, download it or print it and upon conclusion, choose Close Session. In person:
5. Go to the Official Office of the AGGC, or of the AGH, as appropriate, with the digitized files and information requested in the section What requirements must I meet?
6. Deliver the digitized files in optical device (compact disc, removable memory unit, etc.), to the fiscal authority that will attend your procedure.
7. Receive and keep a copy of your stamped free written document, as receipt acknowledgment. What requirements must I meet?
8. Digitized file indicating that the tax incentive will be applied.
9. Attach the information of the low speed or low profile transport means that you consider general machinery of your property, in which you have used the diesel or biodiesel and their mixtures for which the tax incentive is requested, in accordance with the following: The inventory of the low speed or low profile transport means that are considered general machinery that use the diesel or biodiesel and their mixtures for which the respective contribution was paid and for which the crediting will be carried out, as well as the description of the supply system of said fuel. Likewise, a report of the increases and decreases that the reference inventory had during the year in which the crediting of the incentive was effected must be presented, by April 30 of the year following that to which the cited report corresponds. Have a system for controlling the consumption of diesel or biodiesel and their mixtures for each one of the transport means referred to in the previous fraction, which will consist of keeping a record with the following information: Name of the equipment, including the technical and commercial name. Model of the unit. Inventory control number or, in case of not being obliged to do so, serial number of the equipment. Monthly consumption of diesel or biodiesel and their mixtures, expressed in liters. Monthly working hours. What conditions must I meet? Have e.firma and Password, in case that the procedure is carried out through the tax mailbox. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure. No. Resolution of the procedure or service The authority will validate that your notice is presented on time, that the data are correct, and if applicable, will consider the obligation fulfilled. Maximum deadline for the SAT to resolve the procedure or service Maximum deadline for the SAT to request additional information Maximum deadline to comply with the requested information Immediate procedure. Not applicable. Not applicable. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Receipt acknowledgment. Indefinite.

196 OFFICIAL GAZETTE Thursday June 6 2024 ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT: Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: http://chat.sat.gob.mx Personal attention at SAT Offices located in diverse cities of the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. Complaints and Reports SAT, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices. MarcaSAT 55 627 22 728 option 8. Additional Information Not applicable. Legal Basis Articles: 32-D, fifth paragraph of the CFF; 16, Section A, fraction I, first paragraph of the LIF; Rules 1.6., 2.2.6., 9.12. of the RMF. .............................................................................................................................................................................. Hydrocarbon Income Tax Law 1/LISH Monthly provisional payment declarations of the right for shared utility. Procedure Service Description of the procedure or service Amount Present your monthly provisional declaration of the right for shared utility. Free Payment of rights Cost: Who can request the procedure or service? When is it submitted? Petróleos Mexicanos or any other state productive company that is holder of an assignment (assignee) and operator of an Assignment area. Monthly, by day twenty-five of the month following that to which the provisional payment corresponds. Where can I submit it? On the SAT Portal, through My portal: https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.ac tion INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service? For the download of the format:

1. Enter in the following link: https://www.sat.gob.mx/declaracion/76313/declaracion-mensual-del-derecho-por-la-utilidad-compartida
2. Download the official form DUC, which is found within the Related Contents section.
3. Capture the data requested within the official form DUC and save it for sending. For the sending of the declaration:
4. Enter the SAT Portal in the link in the section Where can I submit it?
5. Register in the My portal application, your RFC and Password, followed by Start session.
6. Select the sections: Internet Services / Clarifications / Request and the corresponding form will appear.
7. Complete the form according to the following: In the Service Description section, Procedure tab, select the option MONTHLY DECLARATION OF THE DUC; in Subject, indicate Monthly provisional declaration of the right for shared utility; in Description, indicate Presentation of monthly provisional declaration of the right for shared utility.
8. Attach the official form DUC and the digitized payment receipt in PDF format, choose the Attach File / Browse option; the information must be compressed in ZIP format.
9. Press the Send button, the electronic receipt acknowledgment is generated, print it or save it.

Thursday June 6 2024 OFFICIAL GAZETTE 197 What requirements must I meet?

1. Electronic file in .xls format that supports your declaration (Official form DUC and its annexes).
2. Payment receipt of the right for shared utility. What conditions must I meet? Have a Password. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure. No. Resolution of the procedure or service In case of complying with the requirements and conditions, the authority will consider your declaration presented. Maximum deadline for the SAT to resolve the procedure or service Maximum deadline for the SAT to request additional information Maximum deadline to comply with the requested information Immediate procedure. Not applicable. Not applicable. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Receipt acknowledgment. Indefinite. ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT: Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22

Via Chat: http://chat.sat.gob.mx Personal attention at SAT Offices located in diverse cities of the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. Complaints and Reports SAT, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices. MarcaSAT 55 627 22 728 option 8. Additional Information Not applicable. Legal Basis Articles: 17-D of the CFF; 42, 52 of the LISH; 7 of the LIF; Rule 2.8.3.1., Seventeenth Transitory of the RMF. 2/LISH Annual payment declaration of the right for shared utility. Procedure Service Description of the procedure or service Amount Present your annual payment declaration of the right for shared utility. Free Payment of rights Cost: Who can request the procedure or service? When is it submitted? Petróleos Mexicanos or any other state productive company that is holder of an assignment (assignee) and operator of an Assignment area. Annual, by the last working day of the month of March of the year following that to which the payment corresponds.

198 OFFICIAL GAZETTE Thursday June 6 2024 Where can I submit it? On the SAT Portal, through My portal: https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.ac tion INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service? For the download of the format:

1. Enter in the following link: https://www.sat.gob.mx/declaracion/78812/declaracion-anual-del-derecho-por-la-utilidad-compartida
2. Download the official form DUC, which is found within the Related Applications section.
3. Capture the data requested within the official form DUC and save it for sending. For the sending of the declaration:
4. Enter the SAT Portal in the link in the section Where can I submit it?
5. Register in the My portal application, your RFC and Password, followed by Start session.
6. Select the sections: Internet Services / Clarifications / Request and the corresponding form will appear.
7. Complete the form according to the following: In the Service Description section, Procedure tab, select the option ANNUAL DECLARATION OF THE DUC; in Subject, indicate Annual payment declaration of the right for shared utility; in Description, indicate Presentation of annual declaration of the right for shared utility.
8. Attach the official form DUC and the digitized payment receipt, choose the Attach File / Browse option; the information must be compressed in ZIP format.
9. Press the Send button, the electronic receipt acknowledgment is generated, print it or save it. What requirements must I meet?
10. Electronic file in .xls format that supports your declaration (Official form DUC and its annexes).
11. Payment receipt of the right for shared utility. What conditions must I meet? Have a Password. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure. No. Resolution of the procedure or service In case of complying with the requirements and conditions, the authority will consider your declaration presented. Maximum deadline for the SAT to resolve the procedure or service Maximum deadline for the SAT to request additional information Maximum deadline to comply with the requested information Immediate procedure. Not applicable. Not applicable. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Receipt acknowledgment. Indefinite.

June 6, 2024 OFFICIAL GAZETTE 199

ATTENTION CHANNELS Inquiries and Questions Complaints and Reports

MarcaSAT: Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone assistance: from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728. Via Chat: http://chat.sat.gob.mx Personal assistance at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices. MarcaSAT 55 627 22 728 option 8.

Additional Information Not applicable.

Legal Basis Articles: 17-D of the CFF; 39, 52 of the LISH; Rule 2.8.3.1., Seventeenth Transitory of the RMF.

3/LISH Monthly payment declarations for the extraction right of hydrocarbons.

Procedure Service Description of the procedure or service Amount Submit your monthly payment declaration for the extraction right of hydrocarbons. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Petróleos Mexicanos or any other productive state company that is the holder of an assignment (assignee) and operator of an Assignment area. Monthly, by the twenty-fifth day of the month following the one corresponding to the payment.

Where can I submit it? On the SAT Portal, through My Portal: https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service? For downloading the format:

1. Enter the following link: https://www.sat.gob.mx/declaracion/08310/declaracion-mensual-del-derecho-de-extraccion-de-hidrocarburos
2. Download the official form DEXTH, which is found within the Related Contents section.
3. Capture the requested data within the official form DEXTH and save it for sending. For sending the declaration:
4. Enter the SAT Portal in the link in the section Where can I submit it?
5. Register in the My Portal application, your RFC and Password, followed by Log in.
6. Select the sections: Internet Services / Clarifications / Request and the corresponding form will appear.
7. Fill out the form as follows: In the Service Description section, Trámite tab, select the label MONTHLY DECLARATION OF DEXTH; in Subject, indicate Monthly payment declaration for the extraction right of hydrocarbons; in Description, indicate Submission of the monthly payment declaration for the extraction right of hydrocarbons.
8. Attach the official form DEXTH and the digitized payment receipt, choose the Attach File / Examine option; the information must be compressed in ZIP format.
9. Press the Send button, the electronic receipt of receipt is generated, print it or save it.

200 OFFICIAL GAZETTE Thursday June 6, 2024

What requirements must I meet?

1. Electronic file in .xls format supporting your declaration (Official Form DEXTH and its annexes).
2. Receipt of payment for the extraction right of hydrocarbons.

Under what conditions must I comply? Have a Password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure. No.

Resolution of the procedure or service If you meet the requirements and conditions, the authority will consider your declaration submitted.

Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information Immediate procedure. Not applicable. Not applicable.

What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Receipt of receipt. Indefinite.

ATTENTION CHANNELS Inquiries and Questions Complaints and Reports

MarcaSAT: Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone assistance: from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728. Via Chat: http://chat.sat.gob.mx Personal assistance at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices. MarcaSAT 55 627 22 728 option 8.

Additional Information Not applicable.

Legal Basis Articles: 17-D of the CFF; 44, 52 of the LISH; 7 of the LIF; Rule 2.8.3.1., Seventeenth Transitory of the RMF.

4/LISH Monthly payment declarations for the exploration right of hydrocarbons.

Procedure Service Description of the procedure or service Amount Submit your declaration for the payment of the exploration right of hydrocarbons. Free Payment of rights Cost:

Who can submit the procedure or service? When is it submitted? Petróleos Mexicanos or any other productive state company that is an assignee and operator of an Assignment area. Every month: by the seventeenth day of the month following the one corresponding to the payment.

Where can I submit it? On the SAT Portal, through My Portal: https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action

Thursday June 6, 2024 OFFICIAL GAZETTE 201

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service? To download the format:

1. Enter the SAT Portal at the link: https://www.sat.gob.mx/declaracion/80861/declaracion-mensual-del-derecho-de-exploracion-de-hidrocarburos
2. Download the Official Form DEXPH, which you will find in the Related Contents section.
3. Capture the requested data in the official form DEXPH and save it for sending. To send the declaration:
4. Enter the link in the section Where can I submit it?
5. Register in My Portal, your RFC and Password and choose Log in.
6. Enter the Sections Internet Services / Clarifications / Request.
7. In the Trámite tab select the option MONTHLY DECLARATION OF DEXPH; in Directed to: SAT; in Subject: Submission of the monthly payment declaration for the exploration right of hydrocarbons; in Description: Submission of the monthly payment declaration for the exploration right of hydrocarbons; Attach File: choose in Examine and select the official form DEXPH, the payment receipt and the other corresponding files that must be compressed in ZIP format and choose Load; press the Send button, the receipt of receipt is generated which contains the procedure folio, print it or save it.

What requirements must I meet?

1. Fill out the official form DEXPH, which you can obtain at the following link: https://www.sat.gob.mx/declaracion/80861/declaracion-mensual-del-derecho-de-exploracion-de-hidrocarburos
2. Attach the Official Form DEXPH and its annexes in XLS format supporting your declaration and the payment receipt in PDF format.

Under what conditions must I comply? Have a Password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure. No.

Resolution of the procedure or service If you meet the requirements, the receipt of receipt will be generated immediately.

Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information Immediate procedure. Not applicable. Not applicable.

What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Receipt of receipt. Indefinite.

ATTENTION CHANNELS Inquiries and Questions Complaints and Reports

MarcaSAT: Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone assistance: from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728. Via Chat: http://chat.sat.gob.mx Personal assistance at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices. MarcaSAT 55 627 22 728 option 8.

Additional Information Not applicable.

Legal Basis Articles: 17-D of the CFF; 45, 52 of the LISH; Rule 2.8.3.1., 10.10., Seventeenth Transitory of the RMF.

..............................................................................................................................................................................

202 OFFICIAL GAZETTE Thursday June 6, 2024

From the Decree that grants facilities for the payment of income tax and value added tax and partially condones the first one, which will be caused by persons dedicated to the plastic arts, with works of their production, and that facilitates the payment of taxes for the alienation of artistic works and antiques owned by individuals, published in the DOF on October 31, 1994 and modified on November 28, 2006 and November 5, 2007

1/DEC-2 Notices, declarations and artistic works proposed for payment of taxes for the alienation of artistic works and antiques owned by individuals.

Procedure Service Description of the procedure or service Amount Start Notice: Make the payment of ISR and IVA through the presentation of works of art of your production, as a natural person dedicated to the plastic arts. End Notice: Finalize with the option of payment of ISR and IVA, through the presentation of works of art of your production. Annual Declaration: Comply with the payment of taxes generated by the sale of works of art of your production, through the donation or delivery of works of art for exhibition and conservation to museums open to the public established in the country. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Natural persons with the role of artists and independent technicians who are dedicated to the plastic arts. From January to April of each year.

Where can I submit it? In person: Prior appointment made at the phone: 55 58 02 00 00 extensions: 50501, 43119 and 28848; at one of the following offices: In the Subadministration of Payment in Kind of the Administration for the Destination of Goods 5 of the Central Administration of Destination of Goods located at Calzada de Tlalpan number 2779, ground floor, San Pablo Tepetlapa Colony, Coyoacán Municipality, C.P. 04620, Mexico City, in an attention schedule from Monday to Thursday from 8:00 hrs. to 14:00 hrs. and from 15:00 hrs. to 17:00 hrs. and Friday from 8:00 hrs. to 15:00 hrs. In the Administration of Operation of Resources and Services 7 of the Central Administration of Operation of Resources and Services located at Periférico Poniente No. 4601. San Juan de Ocotlán Colony, C.P. 45019, Zapopan, Jalisco, in an attention schedule from Monday to Thursday from 8:00 hrs. to 14:00 hrs. and from 15:00 hrs. to 17:00 hrs. and Friday from 8:00 hrs. to 15:00 hrs. In the Administration of Operation of Resources and Services 8 of the Central Administration of Operation of Resources and Services located at Carretera a Colombia km. 5.5, s/n, Niños Héroes Colony, C.P. 66050, General Escobedo, Nuevo León, in an attention schedule from Monday to Thursday from 8:00 hrs. to 14:00 hrs. and from 15:00 hrs. to 17:00 hrs. and Friday from 8:00 hrs. to 15:00 hrs. In the Administration of Operation of Resources and Services 9 of the Central Administration of Operation of Resources and Services located at Av. Fuerza Aérea Mexicana s/n, Centro Urbano 70/76 Colony, C.P. 22410, Tijuana, Baja California, in an attention schedule from Monday to Thursday from 8:00 hrs. to 14:00 hrs. and from 15:00 hrs. to 17:00 hrs. and Friday from 8:00 hrs. to 15:00 hrs. In the Subadministrations of Resources and Services of the Central Administration of Operation of Resources and Services in an attention schedule from Monday to Thursday from 8:00 hrs. to 14:00 hrs. and from 15:00 hrs. to 17:00 hrs. and Friday from 8:00 hrs. to 15:00 hrs. You can also go, if it is convenient for you, to one of those indicated in the following link: https://www.sat.gob.mx/tramites/42255/aviso-de-inicio-de-pago-en-especie choosing the Related Contents / Directory of Subadministrations of Resources and Services section.

Thursday June 6, 2024 OFFICIAL GAZETTE 203

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service? Go to the SAT offices, prior appointment:

1. Deliver the documentation mentioned in the section What requirements must I meet? to the staff that will attend the procedure.
2. Receive from the Advisor the respective stamp which will be your Receipt of Receipt. In case you do not meet any of the requirements or conditions, you will be informed of what you have to rectify and you must submit your procedure again.

What requirements must I meet? To comply with the Decree you must present the following: Start Notice:

1. Start Notice of payment in kind, which you can obtain at the following link: https://www.sat.gob.mx/tramites/42255/aviso-de-inicio-de-pago-en-especie in the Downloadable Document option, Official Form HDA-1 Start or end notice of payment in kind, Sections 1, 2 and 4 duly filled out, with autograph signature and printed in two copies.
2. Official identification any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex, in the case of foreigners, the corresponding migratory document issued by the competent authority (if applicable, migratory extension or refrendo).
3. Curriculum vitae. End Notice:
4. End Notice of payment in kind, which you can obtain at the following link: https://www.sat.gob.mx/tramites/03586/aviso-de-termino-de-pago-en-especie in the Downloadable Document option, Official Form HDA-1 Start or end notice of payment in kind, Sections 1, 3 and 4 duly filled out, with autograph signature and printed in two copies. Annual Declaration:
5. Official Form HDA-2 Payment in kind annual declaration ISR and IVA, which you can obtain at the following link: https://www.sat.gob.mx/declaracion/72869/declaracion-anual-de-pago-en-especie-con-obras-de-arte; duly filled out, with autograph signature and printed in three copies. Regarding artistic works proposed for the payment of taxes: i. Digital image of the works proposed for payment on a USB memory. ii. Official Form HDA-2 Payment in kind annual declaration ISR and IVA. iii. Annex 1 Payment of Works. iv. Updated curriculum vitae. v. Free writing containing the list of pieces sold in the last three years in accordance with Rule 11.1.8. in original, with autograph signature. Regarding works donated or delivered to museums for exhibition and conservation: i. Digital image of the works proposed for payment on a USB memory. ii. Official Form HDA-2 Payment in kind annual declaration ISR and IVA. iii. Annex 2 Donation of works. iv. Documentation supporting the donation of the works or in case, supporting the acceptance of the works delivered for exhibition and conservation. v. Free writing containing the list of pieces sold in the last three years in accordance with Rule 11.1.8. in original, with autograph signature. For any of the cases, in case of being a legal representative:
6. Notarial power to accredit the personality of the legal representative (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified the signatures before the tax authorities or Public Notary (original and simple copy for comparison).

Under what conditions must I comply? Positive opinion of compliance with tax obligations. Have an active tax mailbox.

204 OFFICIAL GAZETTE Thursday June 6, 2024

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure. No.

Resolution of the procedure or service When you submit your declaration, you will immediately obtain the corresponding receipt, subsequently the Payment in Kind Committee will adjudicate the works proposed for payment and at the following link: https://www.sat.gob.mx/consultas/77703/consulta-el-registro-publico-de-obras-de-arte you can consult the Public Register of Artistic Works with the results, 3 months after the reception of declarations has concluded; finally the received and accepted works will be assigned through the draw that will take place before the Permanent Commission of Tax Officials and the destination assigned to each received work will be published in the update of the aforementioned register.

Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information 1 year. Not applicable. Not applicable.

What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Receipt of receipt in the case of Notices. Receipt of receipt and subsequently resolution of payment in kind in cases where a work of art is presented, regarding the Annual Declaration. For the fiscal year covered by the declaration.

ATTENTION CHANNELS Inquiries and Questions Complaints and Reports

Personal assistance at the SAT offices mentioned in the section Where can I submit it? of this sheet, prior appointment. Made at the phone: 55 58 02 00 00 extensions: 50501, 43119 and 28848. Email: pagoenespecie@sat.gob.mx SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx SAT Mobile Application for cell phone, section Complaints and Reports. On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in Customs and SAT offices. MarcaSAT 55 627 22 728 option 8.

Additional Information The digital image, referred to in the requirements section, must consider the following: Photograph of each of the works to be presented in high resolution, .jpg format at 300 dpi. Completely frontal photographic shot, on a white background and including the frame or base in case the work has one. The shot must be general and not of details of the work itself. Use good lighting, so that the details of the work are perceived. Avoid manipulation in design programs, respecting the colors and characteristics of the work. In the case of works framed with glass, avoid reflections or glares that could affect the perception of the work. The photographic file of each work must be named with the author's last name and the title of the work, example: LASTNAME_TITLEOFTHEWORK. When having opted to pay your taxes under the terms of the Decree, if you do not alienate a work of your production in a year or reside in that year abroad, it will be sufficient that you submit your declaration in the Official Form HDA-2 Payment in kind annual declaration ISR and IVA, being able to accompany any work of your production if you wish so.

Thursday, June 6, 2024 OFFICIAL GAZETTE 205

Regarding paintings, sculptures, and prints proposed for the payment of taxes, present them before the Sub-administration of Payment in Kind attached to the Administration for the Destination of Goods 5 or before the Administrations of Resources and Services 7, 8 and 9, or the Sub-administrations of Resources and Services, subject to the following requirements:

Regarding paintings and prints, they must be signed, dated, framed, matted, and wired.

Regarding prints, they must additionally have a serial number.

Regarding sculptures, they must be signed, dated, and have a serial number, in addition to being delivered in a wooden, plywood, or plywood box, or medium-density fiberboard (MDF) specifically made for the sculpture, which allows for its conservation and transport in optimal conditions.

Regarding works donated or delivered for exhibition and conservation, they are presented to museums owned by legal entities authorized to receive deductible donations, or that belong to the Federation, a Federative Entity, a Municipality, or a decentralized organism.

Legal Basis Articles: Fourth of the Decree granting facilities for the payment of income and value-added taxes and partially forgiving the first of them, which are caused by persons dedicated to the plastic arts, with works of their production, and which facilitates the payment of taxes for the alienation of artistic works and antiques owned by private individuals, published in the DOF on October 31, 1994 and modified on November 28, 2006 and November 5, 2007; 7-A, 7-B, 7-C of the SAT Law; 37 of the CFF; Rules 11.1.1., 11.1.2., 11.1.3., 11.1.4., 11.1.5., 11.1.6., 11.1.7., 11.1.8., 11.1.9. of the RMF.

2/DEC-2 Notice of works of art received in donation or delivered to museums for exhibition and conservation.

Procedure Service Description of the procedure or service Amount Submits notice of works donated or delivered to Museums. Free Payment of fees Cost: Who can request the procedure or service? When is it submitted? Museums owned by legal entities authorized to receive deductible donations, or that belong to the Federation, a Federative Entity, a Municipality or a Decentralized Organism. From May to December of each year. Where can I submit it? At the Central Administration of Destination of Goods located at Av. Paseo de la Reforma No. 10, Floor 7, Torre Caballito, Tabacalera Neighborhood, Postal Code 06030, Cuauhtémoc Borough, Mexico City, during business hours from Monday to Thursday from 8:00 a.m. to 2:00 p.m. and from 3:00 p.m. to 5:00 p.m. and Friday from 8:00 a.m. to 3:00 p.m.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

1. Go to the offices of the Central Administration of Destination of Goods mentioned in the section Where can I submit it?.
2. Deliver the documentation mentioned in the section What requirements must I meet?, to the staff that will attend the procedure.
3. In case that you meet the requirements, receive the official form HDA-3 Payment in Kind Donation to Museums, stamped as Acknowledgment of Receipt. In case that you do not meet any of the requirements or conditions, you will be indicated what you have to remedy and you must submit your procedure again.

206 OFFICIAL GAZETTE Thursday, June 6, 2024 What requirements must I meet? Digital image of the work in high resolution on a USB memory. Format HDA-3 Payment in Kind Donation to Museums duly requisitioned which you can obtain at the following link: https://www.sat.gob.mx/normatividad/22185/formas-y-formatos-fiscales (printed in three copies). Technical sheet of the donated work or delivered for exhibition and conservation in one copy. What conditions must I meet? Not applicable.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Via email: pagoenespecie@sat.gob.mx. Yes. Resolution of the procedure or service For the Notice: Immediate procedure, since you only obtain your acknowledgment of receipt. If you correctly presented all the documentation, a response letter will be issued. Maximum time for the SAT to resolve the procedure or service Maximum time for the SAT to request additional information Maximum time to comply with the requested information 3 months. Not applicable. Not applicable. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Acknowledgment of receipt and subsequently a response letter. Indefinite.

ATTENTION CHANNELS Inquiries and doubts Complaints and reports Made by telephone: 55 58 02 00 00 extensions: 50501, 43119 and 28848. Email: pagoenespecie@sat.gob.mx SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx SAT Mobile Cell phone application, section Complaints and Reports. On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu￾queja-o-denuncia Red phones located at Customs and SAT offices. MarcaSAT 55 627 22 728 option 8. Additional information Not applicable. Legal Basis Articles: Third and Twelfth of the Decree granting facilities for the payment of income and value-added taxes and partially forgiving the first of them, which are caused by persons dedicated to the plastic arts, with works of their production, and which facilitates the payment of taxes for the alienation of artistic works and antiques owned by private individuals, published in the DOF on October 31, 1994 and modified on November 28, 2006 and November 5, 2007; 7-C of the SAT Law; Annex 14 of the RMF.

Thursday, June 6, 2024 OFFICIAL GAZETTE 207 3/DEC-2 Request for extension to go to collect the plastic art works assigned to Federative Entities or Municipalities. Procedure Service Description of the procedure or service Amount Requests the extension to go to collect the plastic art works assigned to Federative Entities or Municipalities. Free Payment of fees Cost: Who can request the procedure or service? When is it submitted? Federative Entities or Municipalities through the public official who has sufficient powers to legally represent it, or the Heads of State Finance in their capacity as representatives of Federative Entities and Municipalities. Within three months counted from when the works of art are made available to them. Where can I submit it? In person: At the Central Administration of Destination of Goods located at Av. Paseo de la Reforma No. 10, Floor 7, Torre Caballito, Tabacalera Neighborhood, Postal Code 06030, Cuauhtémoc Borough, Mexico City, during business hours from Monday to Thursday from 8:00 a.m. to 2:00 p.m. and from 3:00 p.m. to 5:00 p.m., and Friday from 8:00 a.m. to 3:00 p.m. By email: Send email to the account pagoenespecie@sat.gob.mx. INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service? Go to the offices of the Central Administration of Destination of Goods mentioned in the previous section.

1. Deliver the documentation mentioned in the section What requirements must I meet? of this sheet, to the staff that will attend the procedure.
2. Receive from the Advisor the respective stamp which will be your Acknowledgment of Receipt.
3. In case of meeting all the requirements, you will receive a response via Letter, by postal mail to the address you indicated. By certified mail.
4. Send letter through messenger to the Central Administration of Destination of Goods with the documents requested in the section What requirements must I meet?
5. Receive your Response Letter via the same route, within 10 days following its receipt. By email.
6. Send letter to the email pagoenespecie@sat.gob.mx with the documents requested in the section What requirements must I meet?
7. In case that you meet the requirements, receive your Response Letter via the same route, within 10 days following its receipt. In case that you do not meet any of the requirements or conditions, you will be indicated what you have to remedy and you must submit your procedure again. What requirements must I meet?
8. Letter of request for extension which must contain: Declaration in which you indicate that, in accordance with rule 11.1.7. of the RMF, you request an extension to collect the assigned works. Name and general data of the legal representative of the Federative Entity and/or Municipality. Date on which the withdrawal of the assigned works of art will take place. Designation of the personnel who will intervene in the delivery-receipt of the works of art. Autograph signature of the legal representative of the Federative Entity and/or Municipality.
9. Attach the document where the sufficient powers to represent the Federative Entity and/or Municipality are recorded.

208 OFFICIAL GAZETTE Thursday, June 6, 2024 What conditions must I meet? Not applicable. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure. No. Resolution of the procedure or service The response to the request will be communicated via Letter which will be sent to the Office of Parts corresponding to the legal representative of the Federative Entity and/or Municipality, as well as institutional email. Maximum time for the SAT to resolve the procedure or service Maximum time for the SAT to request additional information Maximum time to comply with the requested information 3 months. Not applicable. Not applicable. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? In person, you will receive a receipt stamp and subsequently a Response Letter. By certified mail and email, you will receive Response Letter. The extension to collect the works of art will be 3 months. ATTENTION CHANNELS Inquiries and doubts Complaints and reports At the Central Administration of Destination of Goods, with appointment made at: The telephone: 55 58 02 00 00 extensions: 50501, 43119. Email: pagoenespecie@sat.gob.mx SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu￾queja-o-denuncia Red phones located at SAT offices. MarcaSAT 55 627 22 728 option 8. Additional information Not applicable. Legal Basis Articles: Eighth of the Decree granting facilities for the payment of income and value-added taxes and partially forgiving the first of them, which are caused by persons dedicated to the plastic arts, with works of their production, and which facilitates the payment of taxes for the alienation of artistic works and antiques owned by private individuals, published in the DOF on October 31, 1994 and modified on November 28, 2006 and November 5, 2007; 7-B of the SAT Law; 37 of the CFF; Rule 11.1.7. of the RMF. ..............................................................................................................................................................................

Thursday, June 6, 2024 OFFICIAL GAZETTE 209 Of the provision of digital and intermediary services between third parties 1/PLT Request for registration in the RFC of residents abroad who provide digital services. Procedure Service Description of the procedure or service Amount Registration in the RFC of residents abroad for the provision of digital services. Free Payment of fees Cost: Who can request the procedure or service? When is it submitted? Residents abroad without a permanent establishment in Mexico who provide digital services to recipients located in national territory. Within thirty calendar days counted from the date on which the digital services are provided for the first time to a recipient located in national territory. Where can I submit it? At the Disaggregated Administration of Taxpayer Services of the Federal District 2, located at Avenida Paseo de la Reforma Norte, Number 10, Floor 2, Building Torre Caballito, Tabacalera Neighborhood, 06030, Cuauhtémoc Borough, Mexico City, from Monday to Friday from 08:30 to 16:00 hrs. Prior appointment generated at: On the SAT Portal: https://citas.sat.gob.mx/ INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

1. Go with the documentation mentioned in the section What requirements must I meet?
2. Deliver the documentation to the staff that will attend your procedure and provide the information requested of you.
3. Receive at the end of the procedure, the documents that prove the registration of your request.
4. In case that you do not meet any of the requirements, you receive ACKNOWLEDGMENT OF INCOMPLETE SUBMISSION OF REQUEST FOR REGISTRATION OR NOTICE OF UPDATE IN THE RFC, which contains the reason why the procedure was not concluded. What requirements must I meet?
5. Certified copy of the articles of incorporation or constitutive document of the company duly apostilled or legalized, as applicable, from which it is clear that the corporate purpose of the same is related to the provision of the service of technological platform, through which the alienation or grant of the use or temporary enjoyment of goods, or the provision of services is carried out. When these are in a language other than Spanish, a translation into Spanish performed by an authorized expert must be presented.
6. Certified copy, legalized or apostilled by competent authority of the document by which they prove the tax identification number of the country in which they reside, when they have the obligation to have this in said country, in cases where this applies.
7. Original of proof of address in national territory for purposes of notification and surveillance of compliance with tax obligations, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection B) Proof of address, of this Annex.
8. Certified copy of the notarial power of attorney in case of legal representation, which accredits the personality of the legal representative, or power of attorney signed before two witnesses and ratified signatures before tax authorities or before a public notary. If it was granted abroad, it must be duly apostilled or legalized and formalized before a Mexican public notary and, if applicable, have a translation into Spanish and have been made by an authorized expert. *For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection C) Powers of Attorney, of this Annex.
9. Original of the official valid identification of the legal representative, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex (original).
10. Designate a legal representative and provide an address in national territory for purposes of notification and surveillance of compliance with tax obligations.
11. Present writing in which the operation of the technological platform is described in detail, indicating the goods or services that are marketed through it, as well as the internet pages through which the operations are carried out. Likewise, in said writing, it must be indicated where the main source of business of the technological platform is located.

210 OFFICIAL GAZETTE Thursday, June 6, 2024 What conditions must I meet? The legal representative of the resident abroad must be registered in the RFC. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure. No. Resolution of the procedure or service The procedure is concluded at the moment it is carried out, therefore, upon finishing it, you will have the Tax Identification Card of the resident abroad where you can consult the key in the RFC that was assigned. Maximum time for the SAT to resolve the procedure or service Maximum time for the SAT to request additional information Maximum time to comply with the requested information Immediate procedure. 10 days 10 days. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Unique acknowledgment of registration in the RFC which contains the Tax Identification Card and the two-dimensional barcode (QR). Indefinite. ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: http://chat.sat.gob.mx Personal attention at SAT Offices located in various cities of the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de￾modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. Frequently asked questions: http://omawww.sat.gob.mx/plataformastecnologicas/Pagi inas/PlataformasTecnologicas_ServiciosDigitales/docum entos/PreguntasGeneralesEsquema.pdf SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu￾queja-o-denuncia Red phones located at SAT offices. MarcaSAT 55 627 22 728 option 8. Additional information If you wish to know more information about this, the Minisite of Technological Platforms is made available to you at the following link: http://omawww.sat.gob.mx/plataformastecnologicas/Paginas/index.html Legal Basis Articles: 113-C of the LISR; 18-D of the LIVA; Rule 12.1.1. of the RMF. ..............................................................................................................................................................................

Thursday, June 6, 2024 OFFICIAL GAZETTE 211 3/PLT Request for registration in the RFC of residents abroad who provide digital intermediary services.

Procedure Service Description of the procedure or service Amount Registration in the RFC for residents abroad who provide digital intermediary services between third parties as withholding agents when they collect the price and corresponding value-added tax. Free Payment of fees Cost:

Who can request the procedure or service? When is it submitted? Residents abroad without a permanent establishment in Mexico who provide digital intermediary services between third parties. When the registration in the RFC is carried out in accordance with Rule 12.1.1 of the General Fiscal Resolution (RMF).

Where can I submit it? In the Decentralized Administration for Taxpayer Services of the Federal District 2, located at Avenida Paseo de la Reforma Norte, Number 10, Floor 2, Torre Caballito Building, Tabacalera Neighborhood, 06030, Cuauhtémoc Borough, Mexico City, from Monday to Friday, from 08:30 to 16:00 hrs. Prior appointment generated at: On the SAT Portal: https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service? At the SAT Offices, with prior appointment:

1. Go with the documentation mentioned in the section "What requirements must I meet?"
2. Deliver the documentation to the staff who will attend your procedure and provide the information they request from you.
3. Receive at the end of the procedure, the documents that prove the registration of your request.
4. In case that you do not meet any of the requirements, you will receive an ACKNOWLEDGMENT OF INCOMPLETE REQUEST FOR REGISTRATION OR NOTICE OF UPDATE IN THE RFC, which contains the reason why the procedure was not concluded.

What requirements must I meet?

1. Certified copy of the deed or constitutive document of the company, duly apostilled or legalized, as applicable, from which it is evident that its corporate purpose is related to the provision of the technology platform service, through which goods are sold or the use or temporary enjoyment of goods is granted, or the provision of services is carried out. When these are in a language other than Spanish, a translation into Spanish performed by an authorized expert must be presented.
2. Certified copy, legalized or apostilled by a competent authority, of the document that accredits the tax identification number of the country in which they reside, when they are obligated to have this in that country, in cases where this applies.
3. Original proof of address in national territory for purposes of notification and monitoring of compliance with tax obligations, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection B) Proof of address, of this Annex.
4. Certified copy of the notarial power of attorney in case of legal representation, which accredits the personality of the legal representative, or power of attorney signed before two witnesses and ratified signatures before tax authorities or before a public notary. If it was granted abroad, it must be duly apostilled or legalized and formalized before a Mexican public notary and, if applicable, have a translation into Spanish performed by an authorized expert. *For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection C) Powers of Attorney, of this Annex.
5. Original of the valid official identification of the legal representative, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex (original).
6. Designate a legal representative and provide an address in national territory for purposes of notification and monitoring of compliance with tax obligations.
7. Present a written statement in which the operation of the technology platform is described in detail, indicating the goods or services marketed through it, as well as the internet pages through which the operations are carried out. Likewise, in said written statement, it must be indicated where the main source of business of the technology platform is located.

212 OFFICIAL GAZETTE Thursday, June 6, 2024

Under what conditions must I comply? The legal representative of the foreign resident must be registered in the RFC.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure. No.

Resolution of the procedure or service The procedure is concluded at the moment it is carried out, so, upon finishing it, you will have the Fiscal Identification Card of the foreign resident where you can consult the RFC key that was assigned.

Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information Immediate procedure. 10 days 10 days.

What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Unique acknowledgment of registration in the RFC containing the Fiscal Identification Card and the two-dimensional barcode (QR). Indefinite.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days: Telephone attention: from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728. Via Chat: http://chat.sat.gob.mx Personal attention at the SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. Frequently asked questions: http://omawww.sat.gob.mx/plataformastecnologicas/Paginas/PlataformasTecnologicas_Intermediacion/documentos/PreguntasGenerales_esquema_intermediacion.pdf

SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in the SAT offices. MarcaSAT 55 627 22 728 option 8.

Additional information If you wish to know more information about this, the Minisite for Technology Platforms is available to you at the following link: http://omawww.sat.gob.mx/plataformastecnologicas/Paginas/index.html

Legal Basis Articles: 5, 27 of the CFF; 113-C of the LISR; 18-J of the LIVA; Rule 12.2.1. of the RMF. ........................................................................................................................................................................ Sincerely. Mexico City, May 23, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on Article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona signs.- Rubric.