Regulatory Alerts2024-02-02 | DOF 5715914Added · Updated
Annex 16-A of the 2024 Miscellaneous Fiscal Resolution, published on December 29, 2023
Annex 16-A of the 2024 Miscellaneous Fiscal Resolution establishes the instructions, characteristics, and guide formats for the presentation of financial statements for tax purposes for the 2023 fiscal year using the SIPRED 2023 Type II system. It mandates specific data integration and file structure requirements for seven categories of taxpayers: credit institutions, insurance and surety institutions, brokerage houses, holding companies of financial groups, permanent establishments of foreign residents, integrator and integrated companies, and the Bank of Mexico. Each category is assigned a specific guide format (A through G) and must include diagnostic and transfer pricing questionnaires prepared by the registered public accountant.
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