Regulatory Alerts2026-07-17 | DOF 5793857Added · Updated
Annex 1 of the First Resolution Modifying the General Fiscal Resolution for 2026
The Mexican Tax Administration Service (SAT) publishes the official fiscal forms and approved formats, questionnaires, instructions, and catalogs required under Articles 31 and 42 of the Federal Tax Code and its Regulations. The document lists specific request formats for tax registration, address changes, identity corrections, payment authorizations, penalty reductions, and various reporting obligations related to electronic invoicing (CFDI), digital wallets, corporate groups, maquiladoras, real estate trusts, transfer pricing, and digital services. These forms apply to legal entities, individuals, financial institutions, certified providers, and taxpayers subject to specific fiscal regimes or international operations.
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