Annex 16-A of the 2024 Miscellaneous Fiscal Resolution, published on December 29, 2023 — SHCP — MX

Friday, February 2, 2024 OFFICIAL GAZETTE 11

ANNEX 16-A of the 2024 Miscellaneous Fiscal Resolution, published on December 29, 2023.

At the margin a seal with the National Coat of Arms, which says: United Mexican States.- TREASURY.- Ministry of Finance and Public Credit.- Tax Administration Service.

ANNEX 16-A OF THE 2024 MISCELLANEOUS FISCAL RESOLUTION

Financial statements report for tax purposes (SIPRED 2023) Type II

For the purposes of articles 32-A, fifth paragraph, and 52, fraction IV of the Federal Tax Code (CFF), in relation to rules 1.9., fraction XV and 2.10.6., the integration and characteristics instructions, the guide formats for the presentation of the financial statements report for tax purposes issued by a registered public accountant, and the questionnaires related to the review carried out by the public accountant, for the fiscal year 2023, using the 2023 Report Presentation System (SIPRED 2023) Type II, are made known, as follows:

Content

Instructions for the integration and presentation of the financial statements report for tax purposes issued by a registered public accountant, for the fiscal year 2023, using the 2023 report presentation system (SIPRED 2023).

Characteristics instructions for the filling and presentation of the financial statements report for tax purposes issued by a registered public accountant, for the fiscal year 2023, using the 2023 report presentation system (SIPRED 2023).

A Guide format for the presentation of the tax report of financial statements, applicable to credit institutions (banks), for the fiscal year 2023. Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

B Guide format for the presentation of the tax report of financial statements, applicable to insurance and surety institutions, for the fiscal year 2023. Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

C Guide format for the presentation of the tax report of financial statements, applicable to brokerage houses, for the fiscal year 2023. Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

D Guide format for the presentation of the tax report of financial statements, applicable to holding companies of financial groups, for the fiscal year 2023. Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

E Guide format for the presentation of the tax report of financial statements, applicable to permanent establishments of residents abroad, for the fiscal year 2023. Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

F Guide format for the presentation of the tax report of financial statements, applicable to integrator and integrated companies, for the fiscal year 2023. Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

G Guide format for the presentation of the tax report of financial statements, applicable to the Bank of Mexico, for the fiscal year 2023. Fiscal diagnosis questionnaire (public accountant review).

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A Credit institutions (banks).
B Insurance and surety institutions.
C Brokerage houses.
D Holding companies of financial groups.
E Permanent establishments of residents abroad.
F Integrator and integrated companies.
G Bank of Mexico.

I- Package used for the generation of the tax report.
SIPRED 2023.

II- Presentation of the tax report.
The presentation is integrated by:
The annexes of the tax report generated through SIPRED 2023.
The notes to the financial statements.
The opinion of the registered public accountant who audits and the report on the review of the taxpayer's tax situation, as well as:
The fiscal diagnosis questionnaire, prepared by the public accountant.
The transfer pricing questionnaire, prepared by the public accountant.
In applicable cases, additional information to the tax report.

III- General characteristics.
A- File name.
The information will be integrated into a single encrypted and zipped file with the sb2x extension, which will be composed of 26 characters (including extension) and will contain the information indicated in point II above.

B- The information of each type of tax report will be integrated as follows.

Credit institutions (Banks)

Annex reference No.	Data to contain
	Fixed Data:
	Identification Data:
	Taxpayer.
	Legal Representative.
	Public Accountant.
	General Data.
	Information of the tax report regarding:
1	General Balance Sheet.
2	Statement of Results.
3	Statement of Changes in Equity.
4	Statement of Cash Flows.
4.1	Notes to the financial statements.
5	Comparative analysis of the accounts of the statement of results.
6	List of contributions owed by the taxpayer as a direct subject or in their capacity as withholding agent.
6.1	Declaration.

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Annex reference No.	Data to contain
7	List of contributions payable.
8	Reconciliation between accounting and tax results for income tax purposes.
9	Derivative financial operations.
10	Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.
11	Partners or shareholders who held shares or equity interests.
12	Transactions with related parties.
13	Taxpayer information on their transactions with related parties.
14	Informative data.
15	Operations carried out with residents abroad.
16	Investments.
17	Loans.
18	Integration of tax losses from previous years.
19	Operations subject to preferential tax regimes.
20	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the Income Tax Law (LISR)).

The questionnaires indicated below contain information related to the review carried out by the registered public accountant on the taxpayer's financial statements, which form part of the report on the review of the taxpayer's tax situation.

Fiscal diagnosis questionnaire (public accountant review).
Transfer pricing questionnaire (public accountant review).

Insurance and surety institutions.

Annex reference No.	Data to contain
	Fixed Data:
	Identification Data:
	Taxpayer.
	Legal Representative.
	Public Accountant.
	General Data.
	Information of the tax report regarding:
1	General Balance Sheet.
2	Statement of Results.
3	Statement of Changes in Equity.
4	Statement of Cash Flows.
4.1	Notes to the financial statements.
5	Comparative analysis of the accounts of the statement of results.
6	List of contributions owed by the taxpayer as a direct subject or in their capacity as withholding agent.
6.1	Declaration.

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Annex reference No.	Data to contain
7	Deferred inflationary gain.
8	Value of acts or activities for Value Added Tax purposes.
9	List of contributions payable.
10	Reconciliation between accounting and tax results for income tax purposes.
11	Derivative financial operations.
12	Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.
13	Partners or shareholders who held shares or equity interests.
14	Transactions with related parties.
15	Taxpayer information on their transactions with related parties.
16	Informative data.
17	Operations carried out with residents abroad.
18	Investments.
19	Loans.
20	Integration of tax losses from previous years.
21	Operations subject to preferential tax regimes.
22	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the Income Tax Law (LISR)).

Fiscal diagnosis questionnaire (public accountant review).
Transfer pricing questionnaire (public accountant review).

Brokerage houses

Annex reference No.	Data to contain
	Fixed Data:
	Identification Data:
	Taxpayer.
	Legal Representative.
	Public Accountant.
	General Data.
	Information of the tax report regarding:
1	General Balance Sheet.
2	Statement of Results.
3	Statement of Changes in Equity.
4	Statement of Cash Flows.
4.1	Notes to the financial statements.

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Annex reference No.	Data to contain
5	Comparative analysis of the accounts of the statement of results.
6	List of contributions owed by the taxpayer as a direct subject or in their capacity as withholding agent.
6.1	Declaration.
7	List of contributions payable.
8	Reconciliation between accounting and tax results for income tax purposes.
9	Derivative financial operations.
10	Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.
11	Partners or shareholders who held shares or equity interests.
12	Transactions with related parties.
13	Taxpayer information on their transactions with related parties.
14	Informative data.
15	Operations carried out with residents abroad.
16	Investments.
17	Loans.
18	Integration of tax losses from previous years.
19	Operations subject to preferential tax regimes.
20	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the Income Tax Law (LISR)).

Fiscal diagnosis questionnaire (public accountant review).
Transfer pricing questionnaire (public accountant review).

Holding companies of financial groups.

Annex reference No.	Data to contain
	Fixed Data:
	Identification Data:
	Taxpayer.
	Legal Representative.
	Public Accountant.
	General Data.
	Information of the tax report regarding:
1	General Balance Sheet.
2	Statement of Results.
3	Statement of Changes in Equity.
4	Statement of Cash Flows.

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Annex reference No.	Data to contain
4.1	Notes to the financial statements
5	Comparative analysis of the accounts of the statement of results.
6	List of contributions owed by the taxpayer as a direct subject or in their capacity as withholding agent.
6.1	Declaration.
7	List of contributions payable.
8	Reconciliation between accounting and tax results for income tax purposes.
9	Derivative financial operations.
10	Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.
11	Partners or shareholders who held shares or equity interests.
12	Transactions with related parties.
13	Taxpayer information on their transactions with related parties.
14	Informative data.
15	Operations carried out with residents abroad.
16	Investments.
17	Loans.
18	Integration of tax losses from previous years.
19	Operations subject to preferential tax regimes.
20	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the Income Tax Law (LISR)).

Fiscal diagnosis questionnaire (public accountant review).
Transfer pricing questionnaire (public accountant review).

Permanent establishments of residents abroad.

Annex reference No.	Data to contain
	Fixed Data:
	Identification Data:
	Taxpayer.
	Central office abroad.
	Legal Representative.
	Public Accountant.
	General Data.
	Information of the tax report regarding:
1	Statement of Financial Position.
2	Statement of Comprehensive Income.

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Annex reference No.	Data to contain
3	Statement of Changes in the Equity of the Central Office Abroad in the Permanent Establishment.
4	Statement of Cash Flows.
4.1	Notes to the financial statements.
5	Analytical integration of sales or net income.
6	Determination of the cost of goods sold for accounting and income tax purposes.
7	Comparative analysis of expense sub-accounts.
8	Comparative analysis of comprehensive financing income sub-accounts.
9	List of contributions owed by the taxpayer as a direct subject or in their capacity as withholding agent.
9.1	Declaration.
10	List of contributions payable.
11	Reconciliation between accounting and tax results for income tax purposes.
12	Derivative financial operations contracted with residents abroad.
13	Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.
14	Reconciliation between audited income according to the statement of comprehensive income and the amounts subject to income tax and the total acts or activities for Value Added Tax purposes.
15	Transactions with related parties.
16	Taxpayer information on their transactions with related parties.
17	Informative data.
18	Operations carried out with residents abroad.
19	Investments.
20	Accounts and documents receivable and payable in national and foreign currency.
21	Loans.
22	Integration of tax losses from previous years.
23	Operations subject to preferential tax regimes.
24	Reconciliation between accounting and tax results for income tax purposes determination of the deduction of the proportional part of the average expense that the foreign resident company engaged in international air or land transport had in the same year due to its operations, considering the central office and all its establishments, article 26, fourth and fifth paragraphs of the Income Tax Law (LISR).
25	Information on Value Added Tax for residents abroad who provide international air passenger transport services covered by tickets sold by another airline.
26	Data of the airline that sells the tickets covering the international air passenger transport service.
27	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the Income Tax Law (LISR)).

Fiscal diagnosis questionnaire (public accountant review).
Transfer pricing questionnaire (public accountant review).

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Integrator and integrated companies.

Annex reference No.	Data to contain
	Fixed Data:
	Identification Data:
	Taxpayer.
	Legal Representative.
	Public Accountant.
	General Data.
	Information of the tax report regarding:
1	Statement of Financial Position.
2	Statement of Comprehensive Income.
3	Statement of Changes in Equity.
4	Statement of Cash Flows.
4.1	Notes to the financial statements.
5	Analytical integration of sales or net income.
6	Determination of the cost of goods sold for accounting and income tax purposes.
7	Comparative analysis of expense sub-accounts.
8	Comparative analysis of comprehensive financing income sub-accounts.
9	List of contributions owed by the taxpayer as a direct subject or in their capacity as withholding agent.
9.1	Declaration.
10	List of contributions payable.
11	Reconciliation between accounting and tax results for income tax purposes.
12	Derivative financial operations contracted with residents abroad.
13	Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.
14	Partners or shareholders who held shares or equity interests.
15	Reconciliation between audited income according to the statement of comprehensive income and the amounts subject to income tax and the total acts or activities for Value Added Tax purposes.
16	Transactions with related parties.
17	Taxpayer information on their transactions with related parties.
18	Informative data.
19	Operations carried out with residents abroad.
20	Investments.
21	Accounts and documents receivable and payable in national and foreign currency.
22	Loans.
23	Integration of tax losses from previous years.

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Annex reference No.	Data to contain
24	Operations subject to preferential tax regimes.
25	Information on the optional regime (Chapter VI, Title II, Income Tax Law).
26	Determination of deferred income tax, the factor, and the integrated tax result.
27	Determination of the UFIN in integrable and non-integrable participation.
28	Control of deferred tax payment.
29	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the Income Tax Law (LISR)).

Fiscal diagnosis questionnaire (public accountant review).
Transfer pricing questionnaire (public accountant review).

Bank of Mexico.

Annex reference No.	Data to contain
	Fixed Data:
	Identification Data:
	Taxpayer.
	Legal Representative.
	Public Accountant.
	General Data.
	Information of the tax report regarding:
1	General Balance Sheet.
2	Statement of Results.
3	Statement of Changes in Equity.
4	Statement of Changes in Financial Position.
4.1	Notes to the financial statements.
5	Comparative analysis of the accounts of the statement of results: financial income.
6	Comparative analysis of the accounts of the statement of results: financial expenses and currency fluctuations.
7	Comparative analysis of the accounts of the statement of results: operating expenses.
8	Comparative analysis of the accounts of the statement of results: other income (net of other expenses) and other comprehensive income.

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No of reference of the annex
Data to be included
9- List of contributions payable by the taxpayer as the direct taxpayer or as a withholding agent. 9.1- Declaration. 10- List of contributions to be paid. 11- Operations with residents abroad.

The questionnaire indicated below contains information related to the review carried out by the registered public accountant on the taxpayer's financial statements, which are part of the report on the review of the taxpayer's tax situation. Fiscal diagnosis questionnaire (public accountant review). C- Format for submission in SIPRED 2023. The information is integrated by identification data (taxpayer and legal representative), general data, basic financial statements, notes thereto, explanation of variations, reconciliations, integrations, determinations and relationships; and will be presented in a vertical linear format, in accordance with the specific rules with which the system operates. It also contains the opinion, the report on the review of the taxpayer's tax situation, the fiscal diagnosis questionnaire prepared by the public accountant, the public accountant's questionnaire on transfer pricing, and, where applicable, additional information to the fiscal audit. D- Presentation of information. Fiscal audits must be prepared and prepared for sending invariably in the system called SIPRED 2023, developed by the SAT. In the formats of the annexes, columns cannot be added, nor can lines with indices be added, except for the integration of concepts called "Others" or in cases where the system itself allows it; however, it is possible to add Notes to them, according to Appendix III technical notes of this manual, as well as the explanations of the variations. It should be noted that the amounts of the data to be provided in the annexes of the fiscal audit that are not used, may be left blank or put a zero to avoid errors of omission of the capture, except in those indices, which the system itself indicates should not be left blank and it will be required that at least a zero be noted. The information must be presented respecting the structure of construction and encryption of data of the SIPRED 2023; likewise, for no reason can it be presented or edited with any other software. In the presentation of the amounts, formulas, sums and any type of operation or routine that is included in the SIPRED 2023 can be used. To write the texts of the notes to the financial statements, the declaration of contributions payable by the taxpayer as the direct taxpayer or as a withholding agent, the opinion, the report on the review of the taxpayer's tax situation and the additional information to the fiscal audit and the explanation of the variations, special characters (commas, periods, parentheses, brackets, etc.) can be used. The notes to the financial statements, the declaration, the opinion, the report, the fiscal diagnosis questionnaire must be requisitioned obligatorily in all cases and when applicable to the taxpayer, also the questionnaire on transfer pricing and the explanation of the variations, in the case of text information, they must contain a minimum of 100 characters. In the case of using the additional information annex, a minimum of 100
characters must be captured. With the aim of making the limitations of the financial statements, relationships and reconciliations that will be related to the notes to them, the reference will be noted immediately after the name of the account or subaccount to be referenced by inserting a note through the system with a maximum of 250 characters in the notes related to accounts added through indices added, the index to which the note refers must be indicated example:
Note of index 28010012000100
All the data of the cells, will be captured according to the validation rules of the system.

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Variations will be explained for the following annexes, of one exercise to another that represent for the item in question, a result above 14% in the column called Percentage of variation in pesos with respect to the previous fiscal year and always that for said item a result of at least 4% has been determined in the columns corresponding to the percentage in relation to the total of the concept being integrated. Statement of financial position; in relation to the total of assets. Analytical integration of sales or net income; in relation to the total of sales or net income updated. Comparative analysis of expense subaccounts; in relation to the total of updated expenses. IV- Specific characteristics. A- The columns. The number of columns established for each of the specific annexes must be respected. For no reason should extra columns, files or annexes be incorporated. The notes to the financial statements, the declaration, the opinion, the report and the additional information, and the explanation of the variations will not have index columns. B- The indices. Nine alphanumeric characters will be handled for the case of identification data and general data and fourteen numeric characters for the other annexes. The treatment of the index will be as an alphanumeric character. The justification of the characters of the indices will be centered. C- The concepts. All texts used will be presented in uppercase letters and cannot contain special signs (commas, brackets, parentheses, etc.); they can be captured in lowercase; however, the SIPRED 2023 automatically converts them to uppercase. D- The amounts. Amount figures may contain formulas, but no special signs (peso sign, commas, periods, brackets or parentheses), they must only consist of the digits from 0 to 9. Symbols such as parentheses, thousands separators, etc.; will only be those assigned by the system (according to the configuration chosen by the user). Negative amounts must be captured with a negative sign, preceding the sign to that amount, but they can be displayed with parentheses (according to the configuration chosen by the user). Numeric fields containing information will be justified to the right. Amounts must be noted invariably in pesos, not in thousands of pesos; for the case of the fiscal audit of the Bank of Mexico, the amounts must be noted in millions of pesos. Amounts representing percentages must be captured with integers and 2 decimals, without the percentage sign, except in cases where such amounts represent an update factor, which must contain integers and 4 decimals. Examples:
10% It will be written 10.00
30% It will be written 30.00
2.89078 It will be written 2.8907
4.56329 It will be written 4.5632
V- Terminology used
Electronic acceptance receipt
Message of acceptance of the fiscal audit, which is issued and sent by the SAT via internet, to the email address of the public accountant and the taxpayer, with the Digital Seal Alphabetic.- When only letters are captured. Alphanumeric.- When a combination of letter(s) and/or number(s) is captured.

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Bytes.- Unit of magnetic storage measurement equivalent to 8 bits (binary digit) or to a character of information. Character.- It is the representation of any letter or number individually. Cell.- It is defined by the intersection of a column and a row. Copy (copy).- Instruction that allows both copying one or more files to another disk as well as copying selected text within the same or different document. Directory.- Structure that groups a set of files or subdirectories. Digital document.- Any data message that contains information or writing generated, sent, received or archived by electronic means. Encrypted.- File format which, following a set of methods, hides its content from all those to whom it is not addressed. Enveloped or digitally signed.- Process of integration into the fiscal audit of the guarantee/digital certificate and private key of a sender and a guarantee/digital certificate of a recipient that allows guaranteeing its authenticity, integrity, confidentiality and non-repudiation of the transmitted information. Guarantee/digital certificate (public key).- Electronic document that contains a set of information to which a digital signature has been fixed by a certifying authority, in this case the SAT, and is used to sign electronic documents related in an unequivocal way to the private key. Internet.- Worldwide network that interconnects a large number of computing equipment. Kilobyte (KB).- Unit of storage measurement equivalent to 1024 bytes. Private key.- Password that allows identifying together with the guarantee/digital certificate (public key) that the sender and recipient of the information are who they say they are. Megabyte (MB).- Unit of storage measurement equivalent to 1024 kilobytes. Numeric.- When only numbers are captured. Paste (paste).- Instruction that allows both pasting one or more files to another disk as well as pasting selected text within the same or different document. Digital Seal.- Electronic message that certifies that a digital document was received by the corresponding authority at the hour and date recorded in the acceptance receipt. Subdirectory.- Storage structure that groups a set of files. VI- Procedures to use the SIPRED 2023 system. For the purposes of using the SIPRED 2023, the following procedure will be followed:
A- Minimum computer equipment requirements:
Intel Core i3® IV processor at 17 GHz or higher.
4 GB in RAM memory (8gb recommended).
Microsoft Windows® 7 operating system or later.
Microsoft office® 2010, 2013 or 2016 32 or 64 bits.
Internet Explorer version 11 or higher
Total free space on hard drive of 1gb.
B- SIPRED 2023 installation procedure.
The installation will be carried out following the instructions indicated in the system installation manual, which can be downloaded and consulted on the SAT portal. C- Entry procedure. 1 Start an Excel session. 2 Proceed to the generation of a new fiscal audit and to filling in the identification data (of the taxpayer, registered public accountant, legal representative), general data and subsequently to the other annexes of the fiscal audit.

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Appendix I Catalog of keys of federal entities.
01 Aguascalientes 17 Morelos
02 Baja california 18 Nayarit
03 Baja california sur 19 Nuevo león
04 Campeche 20 Oaxaca
05 Coahuila 21 Puebla
06 Colima 22 Querétaro
07 Chiapas 23 Quintana roo
08 Chihuahua 24 San Luis Potosí
09 Ciudad de México 25 Sinaloa
10 Durango 26 Sonora
11 Guanajuato 27 Tabasco
12 Guerrero 28 Tamaulipas
13 Hidalgo 29 Tlaxcala
14 Jalisco 30 Veracruz
15 Estado de México 31 Yucatán
16 Michoacán 32 Zacatecas
The SIPRED 2023 has this catalog from which the corresponding federal entity can be chosen.
Appendix II Catalog of activity keys for tax purposes.
For the purposes of this appendix, the catalog of economic activities, valid on the date of presentation of the fiscal audit will be applied. The SIPRED 2023 contains said updated catalog, according to Annex 6 published in the DOF on July 21, 2014 of the RMF valid for 2014 and its corresponding modifications published in the same order of dates December 22, 2014, November 20, 2015, January 12, 2016, August 21, 2019 and May 14, 2020.
Appendix III Technical notes.
General:
Use of negative signs.
When creditor accounts have a debtor balance or debtor accounts have a creditor balance, the negative sign will be placed in front of them and when it comes to accounts whose balance can be both creditor and debtor, the negative sign must be placed in that account when:
It represents a debtor balance, but the account is located within a classification of creditor accounts. It represents a creditor balance, but the account is located within a classification of debtor accounts. For better visualization, the system allows, at the user's choice, to see negative quantities in parentheses. Use of indices. For no reason can indices called "Total" be added, which by essence reflect the amount of a group of accounts or subaccounts. Indices cannot be added to break down the amount indicated in the preset index from which the added indices are derived. A preset index cannot be used to be occupied by another concept.

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Each index is composed of nine alphanumeric characters for the case of identification data and general data and fourteen numeric characters for the other annexes, which uniquely identify each concept. The SIPRED 2023 will allow adding lines with indices in some preset places or notes to them, but will not allow adding columns. Lines that represent titles do not carry an index and therefore the SIPRED 2023 will not allow noting any amount or data in them. Construction of new indices. In those cases where the taxpayer has in their accounting names of accounts different from those mentioned in the official information annexes that integrate the guide format of the fiscal audit, they must locate said accounts in the concepts of said format that by their nature are analogous to the accounts to be incorporated, respecting the indices and concepts already established. In some specific cases defined in the SIPRED 2023 itself, new concepts can be constructed, assigning them a new index according to the definition of indices mentioned above, as long as they have not been able to locate them as indicated in the previous paragraph. Likewise, when there are account concepts that are not included in the preset accounts, indices can be added to the predetermined accounts of "Others" and reflect those concepts there. Differences in contributions determined by the registered public accountant. For the purposes of what is stated in rule 2.10.15, the omissions referred to will be only those that the auditor detects during the normal course of their audit of the financial statements for tax purposes, whether or not they are material in accordance with the Auditing Standards referred to in article 60 of the CFF Regulations. When the registered public accountant determines differences in contributions payable by the taxpayer as the direct taxpayer or as a withholding agent, in the following annexes to the fiscal audit, they must make a detailed description of the review procedures applied and that led them to determine said differences, the description must include a detailed explanation of the origin of the amounts determined as differences in contributions, referencing the method or formula used in their review procedures that allowed them to identify said differences, considering their object, base, rate or tariff (first paragraph of article 5 of the CFF), said description must be incorporated into the report on the review of the taxpayer's tax situation before signing their name and registration number with the AGAFF:
List of contributions payable by the taxpayer as the direct taxpayer or as a withholding agent. List of contributions to be paid. For the purposes of the financial statement audit, when the registered public accountant observes immaterial differences that consequently are not investigated and that may have a fiscal repercussion, said registered public accountant must point out such circumstance in their report on the review of the taxpayer's tax situation in a separate paragraph and after their opinion. In addition, they will be subject to the following:
Whenever they can quantify its effect on the contributions payable by the taxpayer as the direct taxpayer or as a withholding agent, or if the differences correspond to the contributions payable by the taxpayer as the direct taxpayer or as a withholding agent, they must reflect them in the column called "Immaterial differences not investigated by audit" in the annex "List of contributions payable by the taxpayer as the direct taxpayer or as a withholding agent" in the row of the corresponding contribution. If unable to quantify its effect on the contributions payable by the taxpayer, they must make a list of the concepts and amounts for which immaterial differences not investigated were determined and include them in a separate paragraph in the report on the review of the taxpayer's tax situation before the name and registration number of the public accountant.

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Additional information to the fiscal audit.
This sheet is a free text capture, and will be used to provide additional information to that contained in the annexes of the fiscal audit, or information that is not reflected in the annexes, such as that provided by societies that are split or merged; likewise, it can be used for the taxpayer or registered public accountant to make any type of clarification(s) and explanation(s) with respect to the information of any annex of the fiscal audit. Societies that are split. Societies that are split, in addition to presenting the information established above according to the type of fiscal audit that corresponds to them, will provide the following:
I The relationship referring to the percentage of shareholding participation of each shareholder corresponding to the year prior to the split, as well as the number, value and nature of the shares that make up the share capital of the split society; II The list of shareholders of the split societies and of the split society, in the case that the latter subsists, in which the number, value and nature of the shares that make up the share capital of said societies are indicated by reason of the split; III The statement of financial position of the split society on the date of the split, and IV A list containing the distribution of assets, liabilities and capital transmitted by reason of the split. Societies that are merged. Societies that subsist or arise by reason of a merger, in addition to the information established above according to the type of fiscal audit that corresponds to them, will provide a list of the partners or shareholders of the society that arises or subsists by reason of the merger, indicating their social or shareholding participation on the date on which the merger was carried out, as well as the number, nominal value and nature of the social parts or shares that make up the share capital on that same date. Any precision or expansion that was wanted to be pointed out with respect to the information provided by the taxpayer in any annex to the fiscal audit, the taxpayer can do it themselves or through the registered public accountant who audited, through the annex called additional information. The technical notes mentioned below will be applicable to the types of fiscal audits that contain the information or data referred to by each of them. Identification data:
Of the taxpayer.
The capture of the taxpayer's identification data (with the exception of the RFC) can only be carried out by obtaining the information registered in the SAT, through its Portal, prior to identification with the taxpayer's e.firma. The information will be sent by the SAT via email to the taxpayer, contained in a file, with this information the taxpayer's identification data will be filled in following the instructions specified in the SIPRED 2023 user manual, which can be downloaded and consulted on the SAT portal. When some of the taxpayer's data registered in the SAT do not match the current ones, they can be modified in the filling of the fiscal audit; however, the update of that data does not exempt them from presenting the corresponding change notice before the SAT. For the automatic filling that the SIPRED 2023 performs of the concept called "Name of the economic group to which it belongs", the description made for this effect in Annex 6 published in the DOF on July 21, 2014, of the RMF valid for 2014 and its corresponding modifications published in the same order, of dates December 22, 2014, November 20, 2015, January 12, 2016, August 21, 2019 and May 12, 2020, is taken into account, once the user defines their economic activity key, in the catalog contained in the application. Of the public accountant. The capture of the public accountant's identification data can only be carried out by obtaining the information registered in the SAT, through the SAT portal, prior to identification with the public accountant's e.firma. The information will be sent by the SAT via email to the public accountant, contained in a file, with this information the public accountant's identification data will be filled in following the instructions specified in the SIPRED 2023 user manual, which can be downloaded and consulted on the SAT portal.

26 OFFICIAL GAZETTE Friday, February 2, 2024

When the address data of the public accountant, registered with the SAT, do not match the current ones, they may be modified when filling out the fiscal audit report; however, it is necessary to present the corresponding notice of change of address and notify the correct address data to the AGAFF, through the SAT portal, via my portal. https://portalsatplataformasatgobmx/satauthenticator/authlogin/showloginaction

The capture of the firm's RFC data is mandatory; when the registered public accountant does not belong to any firm, they must enter their own RFC.

Of the legal representative.
The capture of the identification data of the legal representative can only be performed by obtaining the information registered with the SAT, through its Portal, prior to identification with the legal representative's e.firma. The SAT will send the information to the legal representative via email in a file; with this information, the identification data of the legal representative will be filled out following the instructions specified in the SIPRED 2023 user manual.

When the address data of the legal representative, registered with the SAT, do not match the current ones, they may be modified when filling out the fiscal audit report; however, the update of this data does not exempt the taxpayer from presenting the corresponding change notice to the SAT.

General data (when applicable depending on the type of fiscal audit report in question). The capture of the data "Opted to audit its financial statements by accumulated taxable income for the purposes of article 32-A of the CFF", "Opted to audit its financial statements by the value of its assets for the purposes of article 32-A of the CFF", and "Opted to audit its financial statements by the number of workers for the purposes of article 32-A of the CFF" is mandatory.

When "No" is indicated for all the data in the previous paragraph, the reason why the fiscal audit report is presented must be mentioned.

When "Yes" is indicated in the data: "Is part of a trust", the RFC and corporate name of the trust, the settlor, the trustee, and the beneficiary must be specified.

When obliged to indicate the type of Institution or type of society; the system displays a list containing the following concepts: 5- Insurance Institution, 6- Surety Institution, 17- Integrating Society, and 18- Integrated Society; only one of them must be indicated.

The capture of the data "Type of special taxpayer" is mandatory; the system displays a list containing the following concepts: 0- None, 1- Merger, 2- Spin-off, 3- Liquidation; 4- Trust, and 5- Participating Associate; only one of them must be indicated, provided that the requirements established in article 32-A of the CFF are met.

When obliged to indicate the data "Select the costing system used for fiscal purposes"; the system displays a list containing the following concepts: 3- Absorption costing [historical costs], 4- Absorption costing [estimated predetermined costs], 5- Absorption costing and standard cost method, 6- System different from the above, and 7- Not applicable; only one of them must be indicated.

The capture of the data "Type of opinion" is mandatory; the system displays a list containing the following concepts: 1- Unqualified opinion, 2- Qualified opinion with fiscal implications, 3- Qualified opinion without fiscal implications, 4- Adverse opinion with fiscal implications, 5- Adverse opinion without fiscal implications, and 6- Disclaimer of opinion; only one of them must be indicated, if applicable. It is recommended to specify in the report on the review of the taxpayer's fiscal situation why it was considered that the opinion in question had or did not have implications in the calculation of taxes or contributions, for which it is recommended to consider the following:

Type of observation
1- Unqualified opinion. It will be understood that the taxpayer complies with fiscal provisions and the accounting framework that applies. 2- Qualified opinion with fiscal implications. It will be understood that the taxpayer does not comply with some fiscal provision; consequently, there are unreported differences in the calculation of taxes or contributions. 3- Qualified opinion without fiscal implications. It will be understood that the taxpayer does not adequately apply some standard of the accounting framework to which it is subject; however, it complies with the fiscal provisions to which it is subject, so there are no unreported differences in the calculation of taxes or contributions.

Friday, February 2, 2024 OFFICIAL GAZETTE 27

4- Adverse opinion with fiscal implications. It will be understood that the taxpayer does not adequately apply some standard of the accounting framework to which it is subject and/or does not comply with some fiscal provision that led the auditor to issue an adverse opinion; consequently, there are unreported differences in the calculation of taxes or contributions. 5- Adverse opinion without fiscal implications. It will be understood that the taxpayer does not adequately apply some standard of the accounting framework to which it is subject to such an extent that it led the auditor to issue an adverse opinion; however, it complies with the fiscal provisions to which it is subject, so there are no unreported differences in the calculation of taxes or contributions. 6- Disclaimer of opinion. It will be understood that the auditor does not have elements to issue an opinion; consequently, it is unknown whether the taxpayer complied with the accounting framework to which it is subject or with its fiscal obligations.

"Yes" must be indicated in only one of the following data: Cash flow statement: used the indirect method or Cash flow statement: used the direct method.

The information referred to in the indices: RFC 1, 2, 3, 4, and 5, corresponds to the RFC of the individuals or legal entities that provided fiscal advice to the taxpayer through a written opinion during the fiscal year.

When "Yes" is indicated in the data: "Carried out transactions with related parties", the annexes "Transactions with related parties" and "Information of the taxpayer regarding its transactions with related parties" must be filled out.

When "Yes" is indicated in the data: "In the fiscal year, pending tax losses from previous years were decreased for the purposes of article 9 fraction II of the LISR", the annex "Integration of Tax Losses from Previous Years" must be filled out.

When "Yes" is indicated in the data: "Celebrated derivative financial operations that had fiscal effects during the fiscal year in the income tax, with residents abroad", the annex "Derivative financial operations contracted with residents abroad" must be filled out.

When "Yes" is indicated in the data: "Maintained permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico during the fiscal year, with residents abroad", the annex "Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico" must be filled out.

When "Yes" is indicated in the data: "Carried out operations with residents abroad", the annex "Operations carried out with residents abroad" must be filled out.

When "Yes" is indicated in the data: "Maintained balances receivable and payable in national and foreign currency during the fiscal year, with residents abroad", the annex "Accounts and documents receivable and payable in national and foreign currency" must be filled out.

When "Yes" is indicated in the data: "Celebrated loans during the fiscal year", the annex "Loans" must be filled out.

When "Yes" is indicated in the data: "Carried out operations with preferential tax regimes, through entities or legal figures foreign that are fiscally transparent abroad", the annex "Operations subject to preferential tax regimes" must be filled out.

When "Yes" is indicated in the data: "The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of fiscal and customs provisions", the number(s) of the criteria must be specified in the index "Specify the number(s) of criterion/criteria" in the general data of the fiscal audit report; this data refers to the criteria contained in Annex 3 of the RMF valid for 2023.

When "Yes" is indicated in the data: "Obtained any resolution from the SAT or the SHCP that affected its fiscal situation during the fiscal year", it must be indicated in the concept "It is a matter of" whether it is a consultation or an authorization; additionally, it must be indicated whether compliance with what was established in the resolution was given, in the concept named "The requirements established in the resolution were met"; likewise, the numbers of the official letters and their dates must be specified in the indices: Official Letter Number 1, 2, and 3 and Date of Official Letter 1, 2, and 3, in the general data of the fiscal audit report.

28 OFFICIAL GAZETTE Friday, February 2, 2024

When "Yes" is indicated in the data: "Obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the fiscal year (includes PTU)", the resolution numbers and their dates must be specified in the indices: Resolution Number 1, 2, and 3 and Date of Resolution 1, 2, and 3, in the general data of the fiscal audit report.

When "Yes" is indicated in the data: "Has filed any means of defense against fiscal provisions", it must be clarified through the annex named "Additional information", the contested fiscal provision, the means of defense filed, as well as its status at the end of the fiscal year.

When "Yes" is indicated in the data: "Indicate if shares or intangibles were alienated during the fiscal year", the name of the buyer must be indicated, as well as the name of the related party; additionally, the total income from the sale of shares, total income from the sale of intangibles, total average cost of the alienated shares, and finally, the total amount of the original adjusted investment must be entered.

The information of the indices containing the questions related to the taxpayer's fiscal diagnosis questionnaire, whose answers will be provided by the taxpayer themselves, the answers will be reviewed and validated by the public accountant so that these answers are consistent with the result of their work in accordance with the Auditing Standards, considering what is stated by the audit guides and based on the scope of the selective tests of their audit; when they cannot validate the taxpayer's answers or do not agree with any of them, they must indicate the index number of the question and explain the reasons in the report on the review of the taxpayer's fiscal situation, and, if applicable, make the corresponding qualifications.

For the purpose of answering the previous questions, the taxpayer must perform a self-diagnosis of compliance with the different fiscal provisions that are related.

Public accountants must expressly state in their report on the review of the taxpayer's fiscal situation, any omission or non-compliance with fiscal provisions that they have detected when examining the taxpayer's fiscal situation, in accordance with the Auditing Standards referred to in article 60 of the Regulations of the CFF, considering what is stated by the audit guides.

Report on the review of the taxpayer's fiscal situation.

In accordance with articles 32-A and 52 of the CFF, 58 fractions II and III of the Regulations of the CFF, as well as rules 2.10.15. and 2.10.19 of the General Resolution for Fiscal Matters for 2023, published on December 27, 2022 in the DOF, the text of the fiscal audit report must be subject to the formats used by the professional college, the society, or the association of public accountants recognized by the corresponding educational authority. It is considered that the fiscal audit report of the registered public accountant is integrated by the independent auditor's report as well as by the report on the review of the taxpayer's fiscal situation that is included in the section of other legal and regulatory requirements, considering Standards 800 special considerations audits of financial statements prepared in accordance with a framework of information for specific purposes and 700 formation of the opinion and issuance of the audit report on financial statements of the International Auditing Standards.

When the taxpayer has made provisional payments in amounts lower than those they should have made according to the calculations of the public accountant who audited the financial statements and an annual contribution payable has been determined, if the taxpayer paid the corresponding update and surcharges, from the month in which the provisional payment should have been made until the month in which they presented their annual return, in the report on the review of the taxpayer's fiscal situation, this clarification will be made, indicating the name of the contribution, the month or period to which the payment corresponds, the unpaid historical amount, the update, and the surcharges paid; in these cases, no differences will be shown in those contributions in which such circumstance occurred.

The information of the basic financial statements will be presented comparatively with respect to the immediate previous fiscal year.

Statement of Financial Position (instruction not applicable for fiscal audits of the financial sector).

In the index "Unpaid Value Added Tax", the VAT that, despite being stated in a fiscal voucher in favor of the taxpayer, for the acquisition of goods and services, or for the use or temporary enjoyment of goods, at the end of the fiscal year is pending payment, and therefore has the right to credit it until the moment it is effectively paid, will be reflected.

In the index "Uncollected Value Added Tax", the VAT that, despite being stated in a fiscal voucher issued by the taxpayer, for the alienation of goods and services, or for granting the use or temporary enjoyment of goods, at the end of the fiscal year is pending collection, and therefore is caused by the taxpayer until the moment it is effectively collected, will be reflected.

The variations from one fiscal year to another that represent for the item in question, a result above 14% in the column named "Percentage of variation in pesos with respect to the previous fiscal year" will be explained, and always that for said item a result of at least 4% has been determined in the columns corresponding to "Percentage in relation to the total assets (fiscal year)" or "Percentage in relation to the total assets (previous fiscal year)".

Friday, February 2, 2024 OFFICIAL GAZETTE 29

Example:
Index Concept 2023 2022
Percentage in relation to the total assets
(fiscal year)
Percentage in relation to the total assets
(fiscal year previous)
Variation in pesos with respect to the previous fiscal year Percentage of variation in pesos with respect to the previous fiscal year Explain variation = > 4% = > 4% = > 14% 28010007000000 Related parties 44,880,451 28,574,305 39.21 25.61 16,306,146.00 57.07 A loan was granted in the fiscal year to a related party... 28010077000000 Total, of assets 114,471,457 111,560,641

Statement of Comprehensive Income (instruction not applicable for fiscal audits of the financial sector).

For the filling out of this annex, it is necessary to previously capture the information of the annexes named: Analytical integration of sales or net income, Determination of the cost of goods sold for accounting and income tax purposes (when obliged to fill out this annex), Comparative analysis of expense sub-accounts, and Comparative analysis of sub-accounts of comprehensive financing income.

The information corresponding to the columns of Related parties and Unrelated parties must be filled out for each fiscal year.

Statement of Changes in Equity (instruction not applicable for fiscal audits of the financial sector).

Due to the limitation to add new columns to the formats, in the statement of changes in equity, two columns have been included, one for Other creditor capital accounts and another for Other debtor capital accounts, which may be used when it is necessary to reflect concepts of equity capital that do not have a specific column.

When amounts are entered in the columns Other creditor capital accounts and Other debtor capital accounts, due to their balance being integrated by the amount of one or more accounts, the integration of them must be presented immediately before the index "Balances as of December 31, 2023" or the index "Balances as of December 31, 2022", as applicable, consigning in the concept column the name of the accounts that integrate said balance and in the reference column, the amount corresponding to each account or concept.

Statement of Cash Flows (instruction not applicable for fiscal audits of the financial sector).

Only the information corresponding to the method chosen by the taxpayer will be placed.

Notes to the financial statements (applicable to all types of fiscal audits).

This annex is mandatory, given that the notes to the financial statements are an integral part of them, as established by the Financial Information Standard A-7 presentation and disclosure of the current Financial Information Standards (paragraphs 10, 11, and 12); therefore, it is recommended to ensure that they are presented complete.

Paragraphs 10, 11, and 12 of the current Financial Information Standards state:

Paragraph 10 to comply with Financial Information Standards, an entity must present the four basic financial statements, established in NIF A-3.

Paragraph 11 the financial statements and their notes:
A) Form an inseparable whole or unit and, therefore, must be presented jointly in all cases; the information that complements the financial statements may be in the body or at the foot of them or on separate pages and. B) Are alphanumeric representations that classify and describe through titles, items, sets, amounts, and explanatory notes, the declarations of the administrators of an entity, regarding their financial situation, their operating results, the changes in their capital or accounting equity, and the changes in their financial situation.

Paragraph 12 due to practical space limitations, it is frequent that financial statements require notes, which are explanations that expand the origin and meaning of the data and figures presented in said statements; they provide information about the entity and its transactions, internal transformations, and other events that have affected or could economically affect it; as well as, about the repercussion of accounting policies and significant changes; due to the above, the explanatory notes referred to form part of the financial statements.

30 OFFICIAL GAZETTE Friday, February 2, 2024

The following annexes of the fiscal audit report must be presented comparatively with respect to the immediate previous fiscal year:

Analytical integration of sales or net income (instruction not applicable for fiscal audits of the financial sector).

For the fiscal year 2023, to be in accordance with the modifications of the Financial Information Standard B-3 statement of comprehensive income, there is no longer a separation of operating and non-operating income (other income), as both are operating; therefore, in this annex, the taxpayer's income that does not have a relationship with its comprehensive financing income and, if applicable, with its participation in results of unconsolidated subsidiaries, associates, and joint ventures will be integrated.

The information corresponding to the columns of Related parties and Unrelated parties must be filled out for each fiscal year.

In the Analytical integration of sales or net income, in the columns named "Total taxable for ISR" and "Total non-taxable for ISR", the amount that from the income concepts reported have fiscal effects will be placed; the non-taxable income refers to accounting and non-fiscal items.

The variations from one fiscal year to another that represent for the item in question, a result above 14% in the column named "Percentage of variation in pesos with respect to the previous fiscal year" will be explained, and always that for said item a result of at least 4% has been determined in the columns corresponding to "Percentage in relation to the total sales or net income updated (fiscal year)" or "Percentage in relation to the total sales or net income updated (previous fiscal year)".

Example:
Index Concept 2023 2022
Percentage in relation to the total of sales or net income updated (fiscal year) Percentage in relation to the total of sales or net income updated (fiscal year previous) Variation in pesos with respect to the previous fiscal year Percentage of variation in pesos with respect to the previous fiscal year Explain variation = > 4% = > 4% = > 14% 28050020000000 Technical assistance from abroad 64,880,000 48,674,305 58.00 44.00 16,205,695 33.00 Technical assistance was paid to a resident in the foreign country...

28050034000000 Total, of sales or net income updated 110,000,500 108,560,000 Determination of the cost of goods sold for accounting and income tax purposes (instruction not applicable for tax reports of the financial sector). Taxpayers engaged in the buying and selling of goods for distribution shall leave blank the determination of the Cost of finished production. The information corresponding to the columns of Related Parties and Unrelated Parties shall be filled out for each fiscal year. Comparative analysis of expense sub-accounts (instruction not applicable for tax reports of the financial sector). For the 2023 fiscal year, in accordance with the modifications of Financial Information Standard B-3 Statement of Comprehensive Income, other non-operating expenses (other expenses) are no longer presented separately from operating expenses, as they are operational; therefore, this type of expense will be included in this annex as other expenses other than manufacturing, sales, administrative, and general expenses. The information corresponding to the columns of Related Parties and Unrelated Parties shall be filled out for each fiscal year. In the comparative analysis of expense sub-accounts, the columns named: Total deductible for Income Tax and Total non-deductible for Income Tax, shall show the amount of the expense concepts reported that have a tax effect in the year being audited; the non-deductible items refer to accounting and not tax items. The variations from one fiscal year to another that represent for the item in question a result above 14% in the column named Percentage of variation in pesos with respect to the previous fiscal year shall be explained, and always provided that for said item a result of at least 4% has been determined in the columns corresponding to Percentage in relation to the total updated expenses (current fiscal year) or Percentage in relation to the total updated expenses (previous fiscal year).

Friday, February 2, 2024 OFFICIAL GAZETTE 31
Example:
Index Concept 2023 2022
Percentage in relation to the total of updated expenses (current fiscal year) Percentage in relation to the total of updated expenses (previous fiscal year) Variation in pesos with respect to the previous fiscal year Percentage of variation in pesos with respect to the previous fiscal year Explain variation = > 4% = > 4% = > 14% 28070069000000 Patents and trademarks 70,000,000 40,000,000 58.00 40.00 30,000,000 75.00 The acquisition of a brand was paid... 28070091000000 Total, of updated expenses 120,000,000 100,000,000 Comparative analysis of the sub-accounts of the comprehensive financing result (instruction not applicable for tax reports of the financial sector). In the comparative analysis of the sub-accounts of the comprehensive financing result, the columns named: Accumulable or deductible for Income Tax and Non-accumulable or not subject to Income Tax (income) non-deductible (expenses) for Income Tax, shall show the amount of the income or expense concepts reported, as applicable, that have a tax effect; the non-deductible, non-accumulable, or not subject items refer to accounting and not tax items. The information corresponding to the columns of Related Parties and Unrelated Parties shall be filled out for each fiscal year. The following annexes of the tax report shall be presented only for the fiscal year:
List of contributions payable by the taxpayer as the direct subject or in their capacity as withholding agent. In this list, when there are differences between the column Contribution determined by audit payable or refundable and the column Contribution payable or balance refundable determined by the taxpayer, in one or more indices of the chapter:
Income Tax (ISR).
The differences detected in each of the indices of said chapter shall be reported in the column of Difference, in the corresponding index. The information revealed in the indices corresponding to the column Contribution payable or balance refundable determined by the taxpayer shall correspond to the taxes effectively paid or to the refundable balances manifested by the taxpayer. As a direct subject. Value Added Tax (IVA), from the index Sum of IVA charged for the months of the year to the index Sum of IVA returned for the months of the year. Special Tax on Production and Services (IEPS), from the index Sum of IEPS charged for the months of the year to the index Sum of IEPS returned for the months of the year. Tax on foreign trade, the index Total of taxes on foreign trade. In their capacity as withholding agent. Other withheld contributions, from the index Special tax on production and services withheld to the index Others. Compensations made and refunds obtained. Compensations made during the year of refundable balances arising from the contributions indicated, from the index Value Added Tax to the index Other federal contributions. Compensations made during the year applied to the contributions indicated, from the index Own Value Added Tax arising from own value added tax to the index Other federal contributions. Refunds obtained during the year, from the index Other federal contributions. Pursuant to Article 52, fraction III of the Federal Tax Code (CFF) and Rule 2.10.15., fraction IV, it shall be indicated that the review of compliance with tax obligations includes verifying that the taxpayer has the right to the refundable balances requested in the refunds or applied in compensations carried out during the year under review, and that the amounts pending to be refunded or refunded to the taxpayer by the tax authority derive from said balance; any non-compliance or difference obtained in the audited year must be revealed in the same way, it must be evaluated whether said non-compliance represents a tax qualification and its quantification to reintegrate the amount corresponding to the same authority, in which case the difference shall be reported in the list of contributions payable by the taxpayer in the item of the tax that has been returned or compensated improperly; likewise, if by the date of presentation of the tax report the taxpayer does not show evidence of a favorable response from the authority regarding the refund or compensation procedure to the registered public accountant, the latter shall mention it in their report on the review of the taxpayer's tax situation.

32 OFFICIAL GAZETTE Friday, February 2, 2024
When in the column of Rate, tariff, or quota, several tax rates correspond, the word Several shall be written. In the following contributions as a direct subject, the taxpayer will fill in the data corresponding to the sum of the definitive monthly payments from January to December:
Value Added Tax (IVA), from the index Value of taxable acts or activities at the 16% rate to the index Sum of IVA returned in the months of the year. Special Tax on Production and Services (IEPS), from the index Value of taxable acts or activities at the 3% rate (public telecommunications networks) to the index Sum of IEPS returned in the months of the year. Income Tax (ISR) for operations subject to preferential tax regimes. With regard to this concept, the taxable base shall be considered as the sum of all taxable income, profits, or fiscal results arising from income subject to preferential tax regimes obtained by taxpayers through foreign entities or legal figures in which they participate, directly or indirectly, in the proportion corresponding to their participation in them, as well as by the income they obtain through foreign entities or legal figures that are fiscally transparent abroad; the sum of the tax charged by each of the investments for which a taxable base was generated and the tax paid in the year shall be omitted, if applicable, the profits or fiscal results in which losses have been generated or amortized, that is, only the taxable income, profits, or fiscal results that have generated a taxable base for the accusation and payment of ISR shall be considered. Income tax on distributed dividends not originating from CUFIN or CUFINRE and Income tax on distributed dividends originating from CUFINRE. With regard to these concepts, in the column Taxable Base, the amount of the distributed dividend added with the income tax to be paid in accordance with tax provisions shall be indicated. Rights for the services provided:
The indices: The National Institute of Migration (INM), correspond to the rights for visitors without permission to perform remunerated activities (Article 8, fraction I of the LFD in force in 2023) and to the rights for migratory services (Article 12 of the LFD in force in 2023). The index: Services for navigation in Mexican airspace (SENEAM) corresponds to the rights established in Article 289, fractions I, II, and III of the LFD in force in 2023. The index: Federal Telecommunications Institute (IFT), corresponds to the rights established in Articles 244-B, 244-C, 244-D, and 244-E of the LFD in force in 2023. In the index: Others specify concept, the most representative federal rights in terms of amount that the taxpayer has charged during the year shall be noted; in the case of taxpayers engaged in mining activities, they shall note the rights on mining that they have charged. Compensations made and refunds obtained. With regard to these concepts, compensations made during the year of refundable balances, compensations made during the year applied, and refunds obtained during the year shall be considered for the contributions corresponding to the same audited year, as well as for the contributions compensated made and refunds obtained in the year for which the tax report is issued that originate from previous years. Pursuant to fraction III of Article 52 of the CFF and fraction IV of Rule 2.10.15., it shall be indicated that the review of compliance with tax obligations includes verifying that the taxpayer has the right to the refundable balances requested in the refunds or applied in compensations carried out during the year under review, and that the amounts pending to be refunded or refunded to the taxpayer by the tax authority derive from said balance; any non-compliance or difference obtained in the audited year must be revealed in the same way, it must be evaluated whether said non-compliance represents a tax qualification and its quantification to reintegrate the amount corresponding to the same authority, in which case the difference shall be reported in the list of contributions payable by the taxpayer in the item of the tax that has been returned or compensated improperly; likewise, if by the date of presentation of the tax report the taxpayer does not show evidence of a favorable response from the authority regarding the refund or compensation procedure to the registered public accountant, the latter shall mention it in their report on the review of the taxpayer's tax situation. List of contributions to be paid. The contributions that at the end of the audited year have been charged and are pending payment, according to the statement of financial position, shall be listed in the annex named List of contributions to be paid, identifying them by type of contribution and within this, by month, year, or period of charge, indicating the amount to be paid that corresponds to the audited fiscal year, the amount to be paid originating from
previous years, the sum of said amounts that

Friday, February 2, 2024 OFFICIAL GAZETTE 33 represents the total of contributions to be paid at the end of the audited year, identifying, if applicable, from the total of contributions, the amount of the contribution that is in litigation, the payment date, and the name of the credit institution or SAT in which the payment was made, or, if applicable, the operation number, or leaving these data blank with the exception of the amount, when the contribution had not been covered by the date of presentation of the tax report. The public accountant who audited shall manifest in the report on the review of the taxpayer's tax situation, the taxes withheld for the concept of ISR pending payment by the date of presentation of the tax report, indicating: the deductible base to which these withholdings correspond, the period, and the concept of the payment. The public accountant who audited shall be relieved of manifesting said information, when as a result of their audit, they have considered as non-deductible concepts for the ISR payable by the taxpayer, the bases to which the taxes withheld pending payment correspond, having to specify this situation in their report. Taxpayers who are making the payment in installments, of one or more contributions, shall note the data of the option notice, (free writing): folio number, date of presentation, and the receiving administration, as well as the data of the authorization letter for payment in installments, indicating the number of the letter and the date. Example of filling out the annex in the case of a taxpayer presenting a tax report of financial statements applicable to integrating and integrated societies, with the following assumptions:
The taxpayer has provisioned for two years an amount of annual ISR payable by them, which by the date of presentation of the tax report has not been covered for any circumstance. A difference of ISR payable was determined, as a result of the tax report, which by the date of presentation of the tax report has not been covered. At the end of the year, they have not made the provisional payments of the ISR payable by them, for the months of November and December, which are covered in the month of January of the following year, and for which a complementary declaration is presented in the month of March of the following year. At the end of the year, they have not made the payment of the withholdings of ISR on salaries and wages of December, which were covered in the month of January of the following year. These data will be reflected in the annex List of contributions to be paid, in the following concepts:
Income tax charged as a direct subject.
Determined by the taxpayer (from the audited year).
Only the column of Amount originating from previous years shall be filled.
Difference determined by the taxpayer
(from the audited fiscal year).
Only the column of Amount corresponding to the audited fiscal year shall be filled. Provisional payment of November 2023. In addition to the column of Amount corresponding to the audited fiscal year, the columns applicable to note the date and method of payment shall be filled. Complementary provisional payment of November 2023. In addition to the column of Amount corresponding to the audited fiscal year, the columns applicable to note the date and method of payment shall be filled. Provisional payment of December 2023. In addition to the column of Amount corresponding to the audited fiscal year, the columns applicable to note the date and method of payment shall be filled. Complementary provisional payment of December 2023. In addition to the column of Amount corresponding to the audited fiscal year, the columns applicable to note the date and method of payment shall be filled. Income tax on salaries and in general for the provision of a subordinate personal service in their capacity as withholding agent. Corresponding to the month of December 2023. In addition to the column of Amount corresponding to the audited fiscal year, the columns applicable to note the date and method of payment shall be filled.

34 OFFICIAL GAZETTE Friday, February 2, 2024
If for any reason the taxpayer reflects in their liability accounts, contributions to be paid with balances of contributions not charged at the end of the year, from the index Specify concept and period to which it corresponds, they shall reflect those balances. In the column Amount of the contribution in litigation, the contributions pending payment that are in litigation by the taxpayer shall be noted, and they must also add to the contribution in question in the column of concept, the word Litigation to identify the reason why that contribution has not been covered. Reconciliation between the accounting and fiscal result for income tax purposes, shall be presented in a comparative manner with respect to the immediate previous year. In the concept Effect of inflation of NIF B-10, the net amount of inflation recognized in the net profit or loss shall be noted, without considering the favorable or unfavorable result corresponding to the result by monetary position. In the concept Loss on disposal of shares, the amount of the loss on disposal of shares deducted in the year shall be noted; for this reason, said amount shall not be reflected as part of the non-accounting fiscal deductions. When the taxpayer determines a fiscal loss, they shall only fill out this annex, up to the index Fiscal loss of the year, concluding the reconciliation; under no circumstances shall they note the amount of the fiscal loss in the index Fiscal result. When the taxpayer amortizes fiscal losses from previous years, they shall not record in that row an amount greater than that of the fiscal profit of the year. Financial derivative operations contracted with residents abroad. In this annex, the data shall be provided grouped by each resident abroad, globalizing the operations by type of operation and amount contracted. In the column Tax identification number, the number or tax identification key used by the resident abroad in their country of residence shall be noted; in case that in the country of residence such key is not used, n/a shall be noted. In the column Country of residence, the key and name of the country of residence shall be selected, in accordance with the catalog contained in Appendix VI of this instruction. The data of the column Type of contracted operation, debt or capital, shall be filled in accordance with what is established in the last paragraph of Article 16-A of the CFF, which establishes the following:
16-A- For the purposes of tax provisions, the following are understood as financial derivative operations:
...
Debt financial derivative operations are considered those that refer to interest rates, debt securities, or the national consumer price index; likewise, capital financial derivative operations are understood as those that refer to other securities, merchandise, currencies, or baskets or stock indices; financial derivative operations that do not fall within the circumstances referred to in this paragraph shall be considered as capital or debt depending on the nature of the underlying asset. The data of the Contracted Amount shall be expressed in foreign currency. In the data Type of currency, the currency and the country to which it corresponds shall be selected in accordance with the catalog contained in Appendix VII of this instruction. The data percentage of the column Interest rate shall be expressed as a percentage. In the data of the Validity, 31 December 2023 shall be noted. Permanent investments in subsidiaries, associates, and affiliates residents abroad. In this annex, the data shall be provided grouped by each resident abroad, which is a subsidiary, associate, or affiliate entity of the taxpayer, globalizing the operations by investment amount. For these purposes, the terms Subsidiary, Associate, or Related or Affiliate party shall be those defined in the Financial Information Standards NIF B-7, B-8, and C-13 issued by the Mexican Council for Research and Development of Financial Information Standards (CINIF), as follows:
Subsidiary - is an entity that is controlled by another entity.
Associate - is an entity over which another entity has a permanent investment and exercises significant influence over it. Affiliates or related parties - are those entities that, among other aspects, have common owners.

Friday, February 2, 2024 OFFICIAL GAZETTE 35

In the column Tax Identification Number, the data of the number or tax identification key used by the foreign resident in their country of residence shall be recorded; if such a key is not used in the country of residence, "n/a" shall be recorded.

In the column Country of Fiscal Residence of the Entity, the key and name of the country of fiscal residence of the entity shall be selected, in accordance with the catalog contained in Appendix VI of this instruction.

In the column Percentage of Participation in the Entity's Capital, the average participation percentage during the 2023 fiscal year represented by the shares, partnership interests, or their equivalents owned by the taxpayer with respect to the total shares, partnership interests, or equivalents issued by the foreign subsidiary, associated, or affiliated entity shall be recorded.

In the column Investment Amount, the amount of contributions to the social capital or its equivalent in the foreign subsidiary, associated, or affiliated entity, or the total net acquisition value of the shares or partnership interests, including, where applicable, the amount corresponding to goodwill or commercial credit; this last data may be recorded in a separate row, entering the amount in this same column.

In the column Amount of Profits (Losses) from Previous Years in the Participation Percentage, the accounting profits or losses from previous fiscal years generated in the foreign subsidiary, associated, or affiliated entity, from the fiscal year in which the taxpayer became a partner or shareholder up to the immediate previous fiscal year of the taxpayer, shall be recorded. These accounting profits or losses from previous fiscal years must be multiplied by the percentage of participation that the taxpayer has in the social capital of the foreign resident entity at the close of the taxpayer's fiscal year being audited.

In the column Amount of Profit (Loss) of the Year in the Participation Percentage, the accounting profit or loss corresponding to the fiscal year of the taxpayer multiplied by the percentage of participation that the taxpayer being audited has in the social capital of the foreign resident entity at the close of the same fiscal year shall be indicated.

In the column Investment Value, the sum of the amounts recorded by row in the columns: Investment Amount, Amount of Profits (Losses) from Previous Years in the Participation Percentage, and Amount of Profit (Loss) of the Year in the Participation Percentage shall be recorded. In no case shall negative values be recorded in this column; therefore, if an arithmetic case arises, zero shall be recorded.

Partners or Shareholders who held shares or partnership interests.

In this annex, the data shall be provided grouped by each partner or shareholder that the taxpayer has had during the fiscal year. When the partner or shareholder is not directly a natural or legal person but a trust agreement, the trust contract number and the name of the institution acting as trustee shall be recorded.

When shares are placed among the general investing public, it shall be recorded in the row corresponding to the partner or shareholder Shares Placed Among the General Investing Public.

In the column Tax Identification Number or RFC, the number or tax identification key used by the partner or shareholder in their country of residence shall be recorded. If such a key is not used in the partner or shareholder's country of residence, "n/a" shall be recorded. When the partner or shareholder is a resident in national territory, the RFC shall be recorded. When there are general public shareholders, "Varios" (Various) shall be recorded.

In no case shall "Varios" (Various) be recorded when the partners or shareholders are not the general public; therefore, the RFC or the number or tax identification key of the partner or shareholder shall always be recorded as applicable.

In the column Country of Residence for Fiscal Purposes, the key and name of the country of residence for fiscal purposes of the partner or shareholder shall be selected, in accordance with the catalog contained in Appendix VI of this instruction.

In the column Partner or Shareholder's Participation Percentage in the Year, the average participation percentage during the 2023 fiscal year, representing the shares, partnership interests owned by the partners or shareholders of the taxpayer with respect to the total shares or partnership interests issued by the taxpayer itself, shall be recorded.

In the column Holding Period, the period from January 1 to December 31 shall be indicated, when the partner or shareholder has remained as such during the fiscal year of the taxpayer being audited.

When a partner or shareholder has ceased to have such status during a fiscal year, the holding period shall end on the date recorded in the share register or in the special book of partners, the transmission of the shares or partnership interests (Articles 128 and 129, and 73, of the General Law of Commercial Societies), respectively.

36 OFFICIAL GAZETTE Friday, February 2, 2024

When a partner or shareholder begins to have such status during a fiscal year, the holding period shall begin on the date recorded in the share register or in the special book of partners, the transmission of the shares or partnership interests (Articles 128 and 129, and 73, of the General Law of Commercial Societies, respectively).

For general public shareholders, the validity dates shall be left blank.

In the columns Amount of Contributions and Amount of Capital Withdrawals, the contributions and withdrawals made that have affected equity accounts shall be indicated, including contributions for future capital increases, for which there is a resolution in the partners' or shareholders' assembly for their application in the future as an increase in social capital.

In the columns Loans: Made and Received, the loans made to partners or shareholders, and those received from them that have affected liability accounts shall be indicated, including contributions for future capital increases, for which there is no resolution in the partners' or shareholders' assembly for their application in the future as an increase in social capital.

When in a fiscal year there have been no transactions with partners or shareholders, nor movements in shareholding or partnership interests, "Zero" shall be recorded in the columns: Amount of Contributions, Amount of Capital Withdrawals, and Amount of Loans: Made and Received.

Reconciliation between audited income according to the comprehensive income statement and the amounts subject to income tax and the total acts or activities for VAT purposes.

When the comparison of the row Total Value of Acts or Activities for VAT Purposes of the Year, manifested by the taxpayer in relation to the determined by the same concept in the sum of the declarations presented corresponding to the year being audited, results in a positive or negative difference greater than 4%, the taxpayer shall explain the entire difference in the additional information annex, and the public accountant, in addition to reviewing it, shall refer to this explanation in the report on the review of the taxpayer's fiscal situation, expressly.

Transactions with Related Parties.

In this annex, the data shall be provided grouped by each related party, globalizing the operations by type of operation during the year for income tax purposes.

All operations carried out during the year in accordance with the type of operation catalog contained in Appendix IV of this instruction shall be listed.

When the operation carried out that is listed does not have an associated accumulation or deduction value, 0 (zero) shall be entered.

In the column Tax Identification Number or RFC, the number or tax identification key used by the related party in their country of residence shall be recorded. If such a key is not used in the related party's country of residence, "n/a" shall be recorded.

When the related party is a resident in national territory, the RFC shall be recorded.

In the column Type of Operation, the key and description corresponding to the type of operation carried out shall be selected, in accordance with the catalog contained in Appendix IV of this instruction.

In the column If in the Type of Operation column, any of the concepts of Other Income or Other Payments were selected, specify the concept, the key and description corresponding to the type of operation carried out shall be recorded, in accordance with the catalog contained in Appendix IV of this instruction.

In the column Country of Residence, the key and name of the country of residence shall be selected, in accordance with the catalog contained in Appendix VI of this instruction.

In the column Value of the Operation and/or Investment for Fiscal Purposes (even with zero value), it shall contain the amounts of the operations carried out that gave rise to taxable income and authorized deductions for income tax purposes.

In the column Transfer Pricing Method Applied, the key and description corresponding to the transfer pricing method applied shall be selected, in accordance with the catalog contained in Appendix V of this instruction.

In the column Does the Operation Involve Unique and Valuable Contributions (Yes or No), Yes or No shall be selected, depending on whether, in the type of operation analyzed, unique or valuable contributions are identified and considered, which are understood as those conditions or attributes of the business that generate value significantly and imply the expectation of generating greater future economic benefits than would be expected in their absence, such as created or used intangibles, or comparability factors that define some competitive advantage of the business, including activities of development, improvement, maintenance, protection and/or exploitation of intangibles.

Friday, February 2, 2024 OFFICIAL GAZETTE 37

When in the column Is the Operation Agreed as with Independent Parties in Comparable Transactions (Yes or No), Yes or No shall be selected. If you record Yes, it is because there is information demonstrating that the operations are agreed as independent parties would in comparable transactions.

In the column Fiscal Adjustment to Consider the Operation as Agreed with Independent Parties in Comparable Transactions, the transfer pricing adjustment that taxpayers have made accounting and/or fiscally, so that the operation with related parties being manifested has been determined as it would have been done with independent parties in comparable transactions in case no adjustment exists, the row of this column shall be left blank.

In the column Were the Values of Acts or Activities for VAT, or Creditable VAT (Deductions) Modified as a Consequence of a Transfer Pricing Adjustment (Rule 3.9.1.2., Section B of the 2023 RMF) (Yes or No), Yes or No shall be selected, depending on whether the income operation modified or not the acts or activities for VAT purposes and whether in the transaction representing a deduction, the creditable VAT that could be associated with it was modified or not.

In the column Modified Amount, the amount of the income operation that modified the value of acts or activities for VAT purposes and the amount of creditable VAT that in the transaction representing a deduction was modified shall be recorded, where applicable.

Taxpayer Information on Their Transactions with Related Parties.

Any explanation requested in this annex, whose assigned space proves insufficient, shall be made through the annex titled Additional Information.

If, in the opinion of the person answering the questionnaire, there is no possible answer for a question in a specific row, the corresponding row may be left blank.

In this case, clarifications as to why the answer to a specific question was left blank must be made in the annex titled Additional Information, as otherwise, the SAT will understand that the taxpayer had the questioned obligation and did not comply with it.

Generally, a non-applicable response (n/a) means that the taxpayer is not facing the established scenario for the question, for example:

Question Meaning of an n/a response
The taxpayer has a transfer pricing study (documentation for the purposes of Article 76, fraction IX of the LISR). Means that:
A) They are in the scenario established for the purposes of the second paragraph of Article 76, fraction IX of the LISR, that is, they carried out business activities and obtained income in the immediate previous year that did not exceed $13,000,000.00, or provided professional services and obtained income that did not exceed $3,000,000.00 in said year, provided they are not in the scenario referred to in the penultimate paragraph of Article 179 of the LISR. B) They did not carry out transactions with related parties residing abroad.

The taxpayer filed their informational declaration for their transactions with related parties residing abroad (for the purposes of Article 76, fraction X of the LISR). Means that they are in the scenario established for the purposes of the penultimate paragraph of Article 182 of the LISR.

If a taxpayer has more than one predominant activity, the taxpayer's other activity(ies) can be presented without limitation.

In the row Value of Intangible Asset Registered in Their Accounting, the final balance reflected in the taxpayer's financial statements shall be recorded. In case any intangible asset was written off or disposed of during the year, its value shall be reflected in the financial statements at the date of write-off or disposal.

The row Has Documentary Evidence Demonstrating Compliance for the Purposes of Article 76, Fraction XII of the LISR for Their Transactions with Related Parties refers to the fact that taxpayers who entered into transactions with related parties must have support that accredits that their taxable income and authorized deductions were determined, considering for these operations the prices and amounts of counter-prestations that they would have used with or among independent parties in comparable transactions, applying for this effect the methods established in Article 180 of the LISR, in the order established in the cited article.

38 OFFICIAL GAZETTE Friday, February 2, 2024

In the rows referring to the RFC of the persons who prepared the documentation demonstrating compliance for the purposes of Article 76, fractions IX and XII of the LISR, or who advised on its formulation, the RFC of the external natural person to the taxpayer shall be recorded, not of the firm where said person works, who prepared or advised the taxpayer. When it has been the taxpayer's own personnel who prepared the study, the RFC of the taxpayer itself shall be recorded.

In the section Operational Financial Information without the modifications to Bulletin B-3 Comprehensive Income Statement for 2013 of the Financial Information Standards (also applicable for 2023), operational profit shall be determined as was previously done with Bulletin B-3 Income Statement of the Financial Information Standards valid until 2012.

When "Yes" is selected in the data: Applied Criteria Contrary to Those Published in the DOF as Non-Binding Criteria in Transfer Pricing Matters, the fiscal and customs dispositions, the number(s) of criterion(s) used by the taxpayer in transfer pricing matters shall be indicated, for example, criteria 39 and 40.

Operations Carried Out with Residents Abroad.

The information in this annex shall be presented only when any legal entity resident in Mexico carries out operations with residents abroad.

The data shall be provided grouped by each resident abroad, globalizing the operations by type of operation and contracted amount.

In the column Tax Identification Number, the number or tax identification key used by the foreign resident in their country of residence shall be recorded. If such a key is not used in the country of residence, "n/a" shall be recorded.

In the column If in the "Type of Operation" column, any of the concepts of "Other Income" or "Other Payments" were selected, specify the concept, the type of operation carried out shall be recorded.

In the column Country of Residence, the key and name of the country of residence shall be selected, in accordance with the catalog contained in Appendix VI of this instruction.

In the column Amount of the Operation, it shall contain the amounts of the operations carried out with residents abroad.

In the column Indicate if it is a Related Party (Yes or No), Yes or No shall be selected, as applicable, in terms of the provisions of the last paragraph of Article 90, or the fifth and sixth paragraphs of Article 179 of the Income Tax Law.

In the column Did Withholding and Remittance Occur for This Operation (Yes or No), Yes or No shall be selected, depending on whether the operation was subject to withholding and remittance of the corresponding tax.

In the column Rate, the withholding rate applicable to the transaction in question shall be recorded. If it was not subject to withholding, zero shall be recorded.

In the column ISR Withholding Determined, the amount of the withholding determined, resulting from multiplying the amount of the operation by the rate, shall be recorded. If it was not subject to withholding, zero shall be recorded.

In the column Did You Apply the Benefits of Any Treaty Concluded by Mexico to Avoid Double Taxation (Yes or No), Yes or No shall be selected, depending on whether the operation was subject to any benefit established in any treaty concluded by Mexico.

Investments.

In this annex, it shall be presented for the 2023 fiscal year, grouped by each deduction rate and type of investment concept relative to fixed assets, deferred expenses and charges, and expenditures made in pre-operational periods referred to in the Income Tax Law.

The information to be recorded in this annex is that corresponding to the balances and fiscal calculations made by the taxpayer as follows:

In the column Balance Pending to Deduct at the Beginning of the Year, the updated fiscal balances used to determine the deduction shall be recorded.

In the column MOI of Acquisitions During the Year, the updated fiscal balances shall be recorded according to the utilization period to determine the deduction.

In the column Disposals and/or Write-offs in the Year, the updated fiscal balances used to determine the fiscal value of the write-off shall be recorded.

In the column Deduction in the Year, the amount of the investment deduction applied in the year shall be recorded.

Friday, February 2, 2024 OFFICIAL GAZETTE 39

In the column Immediate Deduction in the Exercise, the amount of the immediate deduction applied to investments in the exercise will be recorded.

In the column Balance Pending Deduction at the End of the Exercise, the result of the arithmetic operation of adding the column Balance Pending Deduction at the Beginning of the Exercise, plus "MOI of acquisitions during the exercise", minus "Disposals and/or write-offs in the exercise", minus "Deduction in the exercise", minus "Immediate Deduction in the exercise" will be recorded.

Accounts and documents receivable and payable in national and foreign currency (instruction not applicable for fiscal audits of the financial sector).

In this appendix, the data will be provided grouped by each resident abroad, debtor or creditor, globalizing operations by concept of balances in national and foreign currency.

In the column Tax Identification Number, the number or tax identification key used by the resident abroad in their country of residence and contained in the corresponding receipt(s) for the operation(s) will be recorded; if such key is not used in the country of residence, "n/a" will be recorded.

In the column Country of Fiscal Residence, the data of the key and name of the country of fiscal residence will be selected, in accordance with the catalog contained in Appendix VI of this instruction.

In the column Currency Type, the data of the currency and the country to which it corresponds will be selected, in accordance with the catalog contained in Appendix VII of this instruction.

In the column Balance in Foreign Currency, the amount of the foreign currency of the debtor or creditor balance in question will be recorded.

In the column Balance in National Currency, the conversion to national currency of the balance in foreign currency, debtor or creditor in question, whose amount is an integral part of the balances reflected in the financial position statement, will be recorded.

In the column Most Important Concept that Originated the Balance, the key and concept that originated the account will be selected, in accordance with the catalog contained in Appendix IX of this instruction.

In the column If in the column "Most Important Concept that Originated the Balance", any of the concepts "Other Debtors" or "Other Creditors" were selected, specify Concept:, the concept that originated the account will be recorded.

In the column Indicate if it is a Related Party (Yes or No), Yes or No must be selected, as appropriate, in terms of what is provided by the last paragraph of Article 90, or paragraphs fifth and sixth of Article 179 of the Income Tax Law.

In the column Generated Interest (Yes or No), Yes or No must be selected, depending on whether the operation was subject to the accrual of interest.

Loans.

In this appendix, the data will be provided grouped by each resident abroad and in the country, globalizing operations by type of financing, or by placements abroad.

In the column Tax Identification Number or RFC, the number or tax identification key used by the resident abroad in their country of residence and contained in the corresponding receipt(s) for the operation(s) will be recorded; if such key is not used in the country of residence, "n/a" will be recorded.

In the columns Unpaid Loan Balance as of December 31, 2022 and Unpaid Balance as of December 31, 2023, the corresponding balances in national currency reflected in the financial position statement will be recorded.

In the column Type of Financing, the data of the key and the concept of the type of financing will be selected, in accordance with the catalog contained in Appendix X of this instruction.

In the column If in the column Type of Financing the concept "Other" was selected, specify Concept: the type of financing will be recorded.

For the data of the column Was Effective Beneficiary of Interest (Yes or No), what is provided by Article 166 of the Income Tax Law, the double taxation avoidance treaties celebrated by Mexico, as well as by the comments of the model convention to avoid double taxation and prevent tax evasion referred to in the recommendation adopted by the Council of the Organization for Economic Cooperation and Development on September 21, 1995, or that which replaces it, to the extent that such comments are consistent with the provisions of the international treaties celebrated by Mexico, will be taken into account.

In the column Creditor Registration Number of the Resident Abroad before the SAT valid during the audited exercise, the registration number of banks, financing entities, pension and retirement funds, and foreign investment funds for the purposes of Articles 153 and 166 of the Income Tax Law must be recorded; when this data is not applicable, "n/a" will be recorded.

40 OFFICIAL GAZETTE Friday, February 2, 2024

In the column Country of Residence for Fiscal Purposes, the data of the key and name of the country of residence will be selected, in accordance with the catalog contained in Appendix VI of this instruction; if "Yes" was recorded in the column Was Effective Beneficiary of Interest, the key of the country that was the effective beneficiary of the interest will be recorded.

In the column Currency Type, the currency and the country to which it corresponds will be selected in accordance with the catalog contained in Appendix VII of this instruction.

In the column Interest Rate Denomination, the name of the reference interest rate with which the loan was agreed, e.g., Libor, Prime rate, etc., will be recorded.

In the column Interest Rate Percentage, the agreed interest rate in net terms and percentage, which was the base interest rate for the calculation of interest accrued in foreign currency, will be recorded.

For example: if a Libor rate of 8% plus 3% were agreed, it will be expressed as 11.00.

In the column Total Amount of Interest Paid and/or Accrued, the interest in national currency that has been paid in cash, goods, services, or credit, or that has been accrued for payment, will be recorded.

The amounts corresponding to the payment of Income Tax (ISR) made on behalf of the resident foreign taxpayer will also be included in this column.

Therefore, the amount reflected in this column will be the base for the calculation of ISR withholding.

In the column ISR Withholding Rate, the applicable withholding rate for the transaction in question must be recorded; if it was not subject to withholding, a zero will be recorded.

In the column ISR Withheld in the Exercise, the amount of ISR withheld determined, resulting from multiplying the amount of interest paid and/or accrued by the ISR withholding rate, will be recorded; if it was not subject to withholding, a zero will be recorded.

In the column Loan Validity, in the column From the start date of the loan must be recorded, and in the column To the end date must be recorded.

In the column Frequency of Interest Payment Accrual, the data of the key and the concept of the frequency of interest payment accrual will be selected, in accordance with the catalog contained in Appendix XI of this instruction.

In the column If in the column Frequency of Interest Payment Accrual the concept "Other" was selected, specify Concept: the agreed frequency for interest payment will be recorded.

In the column Guaranteed the Loan (Yes or No), Yes or No must be selected, depending on whether the loan in question has any guarantee or surety.

In the column Total Amount of Interest Deducted in the Exercise, the amount of interest accrued corresponding to the loan that has been considered deductible for ISR purposes will be recorded.

When "Yes" is recorded in the column Made Placements Abroad, this appendix will be filled out as follows:

In the column Tax Identification Number or RFC, "Varios" (Various) will be recorded.

In the columns Unpaid Loan Balance as of December 31, 2022 and Unpaid Balance as of December 31, 2023, the amount of the total placement in national currency at those dates will be recorded.

In the column Type of Financing, "Placements" will be recorded.

In the columns Was Effective Beneficiary of Interest and Creditor Registration Number of the Resident Abroad before the SAT, "n/a" will be recorded.

In the column Country of Residence for Fiscal Purposes, the country in which the placement was made will be selected; if it was in several countries, the one in which the most representative amount was placed will be recorded.

In the column Currency Type, the key of the currency and the country in which the placement was made will be selected; if it was in several countries, the one in which the most representative amount was placed will be recorded.

In the column Number of Office of Authorization of the CNBV for the Public Offer Abroad of Securities Issued in Mexico, the number of the authorization office issued by the National Banking and Securities Commission regarding the public offer abroad of securities issued in Mexico must be recorded, if applicable; if such office does not exist in the loan in question, "n/a" will be indicated.

Friday, February 2, 2024 OFFICIAL GAZETTE 41

Integration of Fiscal Losses from Previous Exercises.

The information in this appendix will be presented only when in the exercise there are movements other than its update or its increase by the loss or by the workers' participation in the profits of the companies of the own exercise, as referred to in Articles 57 and 58 of the Income Tax Law.

When in the concept The Applied Loss Comes Total or Partially from a Spin-off, "Yes" is recorded, it is because the fiscal loss from previous exercises applied in the audited exercise comes from a spin-off.

In the concept Indicate the RFC of the Spin-off, the RFC of the entity that transmitted the fiscal loss applied in the audited exercise coming from the spin-off will be recorded.

In the concept Indicate the Amount Applied in the Exercise, Coming from the Spin-off, the historical amount of the fiscal loss applied according to the exercise in which they were originated will be recorded.

If the fiscal losses applied in the audited exercise have as origin two or more spin-offs, the enrolled public accountant must manifest in the appendix called Additional Information of the Fiscal Audit, the information mentioned in the three previous paragraphs.

Operations Subject to Preferential Tax Regimes.

In this appendix, the data will be provided grouped by each resident abroad, or by each trustee of a trust contract.

In the column Country of Fiscal Residence, the data of the key and name of the country of residence will be selected, in accordance with the catalog contained in Appendix VI of this instruction.

In the column Effective Tax Rate on Income Tax Paid Abroad (Less than 75% of that which would be paid in Mexico), the rate calculated in percentage and determined in accordance with the third and fourth paragraphs of Article 176 of the Income Tax Law, which state:

For the purposes of this Law, income subject to preferential tax regimes will be considered those that are not taxed abroad or are taxed with an income tax less than 75% of the income tax that would be incurred and paid in Mexico, in terms of Titles II or IV of this Law, as applicable; the tax on dividends indicated in the second paragraph of Article 140, nor in the second paragraph of fraction V of Article 142 of this Law, will not be considered when determining income subject to preferential tax regimes; nor will the annual inflation adjustment, nor gains or losses derived from the fluctuation of foreign currency with respect to national currency be considered;

It will be considered that income is subject to a preferential tax regime when the income tax effectively incurred and paid in the country or jurisdiction in question is less than the tax incurred in Mexico in terms of this article by the application of a legal, regulatory, administrative provision, resolution, authorization, refund, credit, or any other procedure.

In the column Currency Type of the Country of Fiscal Residence, the currency and the country to which it corresponds will be selected in accordance with the catalog contained in Appendix VII of this instruction.

In the column Type of Operation, the key and description corresponding to the type of operation will be selected, in accordance with the catalog contained in Appendix XII of this instruction.

In the column If in the column "Type of Operation", "Other Income" was selected, specify Concept, the key and description corresponding to the type of income will be recorded, in accordance with the catalog contained in Appendix XII of this instruction.

In the column Total Amount of Profits or Fiscal Losses in Share Participation, the profits or fiscal losses of the foreign entities or legal figures determined in terms of Title II of the Income Tax Law, in the proportion corresponding to them by the direct or indirect average daily participation they had in them in the fiscal exercise in question, paragraphs third and fourth of Article 177 of the Income Tax Law, will be recorded.

In the column Total Accumulable or Taxable Income in the Exercise, the amount of taxable income (paragraphs first and second of Article 177 of the Income Tax Law) will be recorded.

In the column Direct Participation or Average Daily Indirect Participation of the Taxpayer in the Exercise (Percentage): percentage, in the column the proportion corresponding to them by the direct or indirect average daily participation they had in the foreign entities or legal figures, paragraphs first and fourth of Article 177 of the Income Tax Law, will be recorded.

42 OFFICIAL GAZETTE Friday, February 2, 2024

In the column Contributions and Refunds: Total Amount of Investments or Contributions Made During the Exercise, in the column the amount in national currency regarding capital contributions and net premiums for share subscriptions made by each shareholder will be recorded.

In the column Contributions and Refunds: Total Amount of Capital Refunds Received During the Exercise, the amount in national currency regarding capital refunds will be recorded.

In the column Is Accounting Available to the Authority (Yes or No), in relation to the availability of accounting of the foreign entities or legal figures referred to in Article 176 fraction IV of the Income Tax Law before the tax authorities.

In the column Has Any Interposed Entity (Yes or No), Yes or No must be selected, with respect to having foreign entities or legal figures transparent in which the taxpayer resident in Mexico has shareholding, control, or which serves as an investment vehicle to acquire or control residents abroad.

In the column Data of the Entity Located in Preferential Tax Regime: Total Profits or Fiscal Losses of the Exercise, the total of the profits or fiscal losses of the foreign entities or legal figures determined in terms of Title II of the Income Tax Law will be recorded.

In the column Data of the Entity Located in Preferential Tax Regime: Total Profits Distributed in the Exercise, the total of income, dividends, or profits that the foreign entity or legal figure distributes to the taxpayer will be recorded.

In the column Data of the Entity Located in Preferential Tax Regime: Total Amount of Assets Not Affected to Business Activity, the amount in national currency of the total assets with which business activities are not carried out will be recorded.

In the column Data of the Entity Located in Preferential Tax Regime: Total Amount of Assets Affected to Business Activity, the amount in national currency of the total assets with which business activities are carried out will be recorded.

In the column In the Case of Income Generated in Participation with Other Entities, Do You Have the Information of the Entity that Generated Income by Participation with Other Entities (Yes or No), Yes or No must be selected, as appropriate, for the income that has been generated in participation with other entities.

In the column In the Case of Income Generated in Participation with Other Entities, Activity Performed by the Entity in Which Participation is Held, the activity performed by the entity in which participation is held will be recorded.

In the column Operations with Trust or with the Foreign Entity or Legally Transparent Fiscal Entity, Indicate if the Information is for the Case of Income Generated in Trusts and Similar (Yes or No), Yes or No must be selected, when the information is for the case of income generated in trusts and similar.

In the column Operations with Trust or with the Foreign Entity or Legally Transparent Fiscal Entity, Description of the Object of the Trust, the act or activity developed by the legal figure abroad or transparent for purposes of its domestic Law or, if applicable, the activity established in the contract signed between private parties will be recorded.

In the columns Trust or Foreign Entity or Legally Transparent Fiscal Entity: Validity, in the column From the start date of the trust or foreign entity or legal figure must be recorded, and in the column To the end date must be recorded.

In the column Capacity in Which Participation is Held in the Trust or in the Foreign Entity or Legally Transparent Fiscal Entity, the key and description corresponding to the type of trust or in the foreign entity or legal figure will be selected, in accordance with the catalog contained in Appendix XIII of this instruction.

In the column Indicate if You Used a Tax Rate or Exemption Provided in Some Treaty Celebrated by Mexico to Avoid Double Taxation, the key and description corresponding to the type of tax rate or exemption will be selected, in accordance with the catalog contained in Appendix XIV of this instruction.

In the column Preferential Rate by Treaty, the rate that is in the double taxation convention for purposes of having a preferential or null rate up to the second corporate level will be recorded.

In the column Tax on Income Subject to REFIPRES, the tax that the taxpayer resident in Mexico effectively paid in national currency for purposes of considering income coming from REFIPRES will be recorded; the base will be in accordance with the fourth paragraph of Article 176 of the Income Tax Law.

Friday, February 2, 2024 OFFICIAL GAZETTE 43

Fiscal Diagnostic Questionnaire.

Role of the registered public accountant in the topic of the fiscal diagnostic questionnaire: The responses to this questionnaire will be the responsibility of the registered public accountant, in accordance with the review they perform on the taxpayer's financial statements. Therefore, they must expressly state in their report on the review of the taxpayer's fiscal situation any omission or non-compliance with the fiscal provisions involved with the questionnaire questions that they detected when examining the taxpayer's fiscal situation within the scope of their selective tests carried out in compliance with Auditing Standards and financial review standards, considering what is stated in the audit guidelines and within the scope of the selective tests of their audit.

In the comments column, clarifications corresponding to each answer may be made; they must contain a maximum of 250 characters.

In the question "Did you detect weaknesses or deviations related to the taxpayer's internal control structure with repercussions on their fiscal situation," for the case of permanent establishments of residents abroad and integrating and integrated societies, it is intended that the registered public accountant describe, if applicable, in the report on the review of the taxpayer's fiscal situation the significant deficiencies in the design and operation of the internal control structure that they detected and that in their judgment could negatively affect the taxpayer's capacity to record, process, summarize, and report financial information that has fiscal repercussions. Below are some examples:

Inadequate design of the internal control structure in general.
Lack of adequate review and approval of transactions, accounting vouchers, or reports issued that have fiscal repercussions.
Inadequate procedures for the proper evaluation and application of Financial Reporting Standards that have fiscal repercussions.
Improper application of Financial Reporting Standards that impact the taxpayer's fiscal situation.
Failures in the design of the system to provide complete, correct, consistent, and timely financial and fiscal information.
Deficiencies in the controls established for the prevention and detection of omissions in accounting and fiscal information.
Failures in the timely provision of complete financial and fiscal information.
Unrevealed significant transactions with related parties.

Questionnaire on Transfer Pricing.

Role of the registered public accountant in the topic of transfer pricing: The SAT, through the questionnaire on transfer pricing that registered public accountants must fill out, intends for the auditor to ensure that the taxpayers they are reviewing complied with their fiscal obligations regarding transfer pricing (articles 76, fractions IX, X, and XII, and 179, first paragraph of the Income Tax Law), that is, that they have filed the informative declaration of operations with related parties residing abroad and have documentation and information that accredits that operations with related parties were determined as they would be by independent parties in comparable operations (transfer pricing studies). For these purposes, the provisions set forth, among others, in bulletins 230, 500, 501, 520, 550, 580, 620, and 800 of the International Auditing Standards must be considered.

It is important to follow the recommendations and guidelines established in folios 67, 82, and 5/2010-2011, dated May 7, 2007, June 27, 2007, and November 22, 2010, and 3/2022-2023 dated October 31, 2022, respectively, issued by the Mexican Institute of Public Accountants, which are freely accessible via the Internet at the page www.imcp.org.mx.

In general, a response of not applicable (n/a) means that the taxpayer is not in the scenario established for the question.

Question	Meaning of an n/a response
Section referring to article 76, fraction IX of the LISR; Verified that the taxpayer formally complied with this fiscal obligation.; A; In case of non-compliance by the taxpayer, mentioned such circumstance as a qualification in their opinion.	Means that:; A) The taxpayer is in the scenario established in the LISR, for the effects of the second paragraph of article 76, fraction IX of the LISR, that is, they carried out business activities and obtained income in the immediate previous exercise that did not exceed $13,000,000.00, or provided professional services and obtained income that did not exceed $3,000,000.00 in said exercise, provided they are not in the scenario referred to in the penultimate paragraph of article 179 of this Law.; B) The taxpayer did not carry out operations with related parties residing abroad.

Question

Meaning of an n/a response

Section referring to article 76, fraction IX of the LISR; Verified that the taxpayer formally complied with this fiscal obligation.; A; In case of non-compliance by the taxpayer, mentioned such circumstance as a qualification in their opinion.

Means that:; A) The taxpayer is in the scenario established in the LISR, for the effects of the second paragraph of article 76, fraction IX of the LISR, that is, they carried out business activities and obtained income in the immediate previous exercise that did not exceed $13,000,000.00, or provided professional services and obtained income that did not exceed $3,000,000.00 in said exercise, provided they are not in the scenario referred to in the penultimate paragraph of article 179 of this Law.; B) The taxpayer did not carry out operations with related parties residing abroad.

44 OFFICIAL GAZETTE Friday, February 2, 2024

Question	Meaning of an n/a response
Section referring to article 76, fraction IX of the LISR; Verified the timely presentation of information on operations with related parties residing abroad, carried out during the immediate previous year (annex 9 of the DIM); A; In case of non-compliance, mentioned such circumstance as a qualification in their opinion.	Means that the taxpayer is in the scenario established in the penultimate paragraph of article 182 of the LISR.

In the section where it verified that the supporting documentation for transfer pricing, for operations with related parties residing abroad (for the effects of article 76, fraction IX, of the Income Tax Law), included the following, it must be understood that the registered public accountant must record having reviewed that the corresponding supporting documentation includes the information that the cited fiscal provision expressly states it must contain.

This section should only be answered when there is supporting documentation for transfer pricing, for operations with related parties residing abroad (for the effects of article 76, fraction IX, of the Income Tax Law).

In the question that states: 8) Method applied in accordance with article 180 of the LISR for each type of operation evaluated, it is intended that the registered public accountant ensure that in the supporting documentation for transfer pricing for each of the transactions with related parties residing abroad, one of the methodologies referred to in article 180 of the Income Tax Law has been applied, without judging whether it is the most appropriate.

In the question that mentions: 9) Information and documentation on comparable operations or companies for each type of operation evaluated, it is intended that the registered public accountant ensure that in the supporting documentation for transfer pricing for each of the transactions with related parties residing abroad, in which one of the methodologies referred to in article 180 of the Income Tax Law has been applied, there is information and documentation on comparable operations or companies, including their source, without judging whether said operations or companies are or are not comparable.

In the question that indicates: Verified that in the supporting documentation for transfer pricing it was concluded that the operations carried out with related parties residing abroad by the taxpayer were carried out in accordance with the prices or amounts of consideration that independent parties would have used in comparable operations, it is intended that the registered public accountant ensure that in the supporting documentation for transfer pricing, in addition to complying with the requirements established by the Income Tax Law, it is concluded that the operations with related parties residing abroad were agreed upon as they would have been by independent parties in comparable operations, without judging whether the conclusion is correct or not.

In the question that indicates: Verified formally the correct filling out of the information on operations with related parties residing abroad, carried out during the immediate previous year (annex 9 of the DIM) in accordance with the information contained in the transfer pricing documentation for operations with related parties residing abroad (for the effects of article 76, fraction IX, of the LISR), it is intended to verify that the information contained in the transfer pricing documentation coincides with that of annex 9 of the DIM only regarding the name of the related party counterparty of the audited taxpayer, type of operation, transfer pricing method used, country of residence, and profit margin corresponding to the operation.

When the questionnaire mentions negative conclusions, it must be understood in the case of questions related to fractions IX and XII of article 76 of the Income Tax Law, that in the supporting documentation or documentary evidence of the taxpayer corresponding to the compliance with said fiscal provisions, it is concluded that the operations carried out with related parties by the taxpayer were not carried out in accordance with the prices or amounts of consideration that independent parties would have used in comparable operations.

Friday, February 2, 2024 OFFICIAL GAZETTE 45

In the question that states: Verified in the documentary evidence referred to in index xxxx0037000000 the application of the transfer pricing methods established in article 180 of the LISR in the terms of the third paragraph of said article, the objective is for the accountant to analyze that the documentary evidence includes the application of any of the methods established in article 180 of the Income Tax Law without judging whether it is the most appropriate.

Note: it should be noted that XXXX refers to the fact that these first four digits of the indices of this questionnaire will vary depending on the type of opinion.

Public accountants must state in their report on the review of the taxpayer's fiscal situation, expressly, any omission or non-compliance with fiscal provisions that they detected when examining the taxpayer's fiscal situation, regarding their operations with related parties in accordance with Auditing Standards and financial review standards, considering what is stated in the audit guidelines and within the scope of the selective tests of their audit.

Applicable to the fiscal opinions of financial sector institutions referred to in this guideline.

The accounts shown in the basic financial statements and in the analysis of the accounts of the income statement are based on the authorized catalogs published by the National Banking and Securities Commission (CNBV), as well as the National Insurance and Bonding Commission (CNSF).

The information of the basic financial statements will be presented comparatively with respect to the immediate previous exercise.

Income Statement.

For the filling out of this annex, it is necessary to previously capture the information from the annex named: Comparative Analysis of Income Statement Accounts.

The information corresponding to the columns Related Parties and Unrelated Parties must be filled out.

Statement of Changes in Equity.

Due to the limitation to add new columns to the formats, in the statement of changes in equity, two columns have been included for Other Contributed Capital Accounts and Other Earned Capital Accounts; as appropriate, which may be used when it is necessary to reflect equity concepts that do not have a specific column.

When amounts are entered in the columns Other Contributed Capital Accounts and Other Earned Capital Accounts; as appropriate, due to their balance being integrated by the amount of one or more accounts, the integration of them must be presented before the line Balances as of December 31, 2023 or the line Balances as of December 31, 2022 in the lines named Others, as appropriate, consigning in the concept column the name of the accounts that integrate said balances and in the reference column, the amount corresponding to each account or concept.

Statement of Cash Flows.

The information of this statement must be presented comparatively between the fiscal exercises of 2023 and 2022.

The following annex of the fiscal opinion must be presented comparatively with respect to the immediate previous exercise:

Comparative Analysis of Income Statement Accounts.

Instead of presenting the annexes of Analytical Integration of Sales or Net Income, Determination of the Cost of Goods Sold for Accounting and Income Tax Purposes, Comparative Analysis of Expense Sub-accounts, and Comparative Analysis of Sub-accounts of Comprehensive Financing Result, the annex Comparative Analysis of Income Statement Accounts must be presented.

In the columns named: Accumulable or deductible for Income Tax and Non-accumulable or not subject to Income Tax (non-deductible income) (non-deductible expenses) for Income Tax, the amount that from the income or expense concepts reported, as appropriate, have a fiscal effect will be placed; the non-deductible, non-accumulable, or not subject items refer to accounting and not fiscal items.

List of Contributions Payable by the Taxpayer as Direct Subject or in Their Capacity as Withholder.

Rights for the Services Provided:

The index: The National Banking and Securities Commission (CNBV), corresponds to the rights established for inspection and surveillance services included in articles 29 to 29-H of the Federal Rights Law in force in 2023.

46 OFFICIAL GAZETTE Friday, February 2, 2024

The index: The National Insurance and Bonding Commission (CNSF) corresponds to the rights established for inspection and surveillance services included in articles 30 to 31 of the Federal Rights Law in force in 2023.

Specific:

Applicable to the fiscal opinions of insurance and bonding institutions.

Statement of Changes in Equity.

When amounts are entered in the columns Other Contributed Capital Accounts and Other Earned Capital Accounts; as appropriate, due to their balance being integrated by the amount of one or more accounts, the integration of them must be presented before the line Balance as of December 31, 2023 or the line Balance as of December 31, 2022 in the lines named Others, as appropriate, consigning in the concept column the name of the accounts that integrate said balances and in the reference column, the amount corresponding to each account or concept.

Deferred Inflationary Gain.

In this annex, the deferred inflationary gain or pending balance to be applied since 1992 will be integrated, as well as its subsequent application and the pending balance to be applied.

Value of Acts or Activities for Purposes of Value Added Tax.

In this annex, the taxpayer's income will be integrated according to the rate to which they are subject as acts or activities, indicating whether they are exempt or not subject to VAT.

Applicable to the fiscal opinions of permanent establishments of residents abroad.

Statement of Changes in Equity of the Foreign Head Office.

Due to the limitation to add new columns to the formats, in the statement of changes in equity, two columns have been included for Other Creditor Equity Accounts and Other Debtor Equity Accounts, which may be used when it is necessary to reflect equity concepts that do not have a specific column, for example: Donations.

When amounts are entered in the columns Other Creditor Equity Accounts and Other Debtor Equity Accounts, due to their balance being integrated by the amount of one or more accounts, the integration of them must be presented before the line Balances as of December 31, 2023 or the line Balances as of December 31, 2022 in the lines named Others, as appropriate, consigning in the concept column the name of the accounts that integrate said balances and in the reference column, the amount corresponding to each account or concept.

Comparative Analysis of Expense Sub-accounts.

In this annex, a comparative analysis of Expenses prorated by the foreign head office must also be presented.

Reconciliation between Accounting and Fiscal Result for Purposes of Income Tax Determination of the Deduction of the Proportional Part of the Average Expense that the Foreign Resident Company Engaged in International Air or Land Transport Had in the Same Exercise from Its Operations, Considering the Head Office and All Its Establishments for the Effects of Article 26, Fourth and Fifth Paragraphs of the LISR.

For the purposes of filling out indices 08240000000000 Profit before Income Tax of the Head Office and All Its Establishments and 08240001000000 Total Accounting Income Obtained in the Fiscal Exercise of the Head Office and All Its Establishments, the taxpayer must obtain said amounts in accordance with what is stated in article 26 of the Income Tax Law, considering the data of the head office and all its establishments.

Regarding the following concepts, they must be handled with integers and two decimals.

Concept.

Quotient.

Applicable Average Expense Factor.

Example:

Expense Factor of 80%. it will be written 0.80.

Expense Factor of 100%. it will be written 1.00.

Friday, February 2, 2024 OFFICIAL GAZETTE 47

Information on Value Added Tax of Residents Abroad Providing International Air Passenger Transport Services Covered by Tickets Sold by Another Airline.

In this annex, the Value Added Tax related to the service of international air passenger transport covered by tickets sold by a different airline will be identified.

The information of this annex is complementary to that contained in the annex List of Contributions Payable by the Taxpayer as Direct Subject or in Their Capacity as Withholder; therefore, the value of acts or activities and the VAT incurred related to the service of international air passenger transport covered by tickets sold by a different airline must be an integral part of the information contained in the two annexes mentioned above.

Data of the Airline that Sells the Tickets Covering the International Air Passenger Transport Service.

In this annex, the data corresponding to the airline that sold the tickets covering the international air passenger transport service will be identified.

Applicable to the fiscal opinions of integrating and integrated societies.

This format must be used by those integrating and integrated societies that, for Income Tax purposes, have opted for the Optional Regime for Groups of Societies, during the time they remain in said regime.

Integrating societies must always manifest information in annexes 29 to 32 of the fiscal opinion; however, they may use a zero (0) in them when, in the fiscal exercise, there is no information to report, or when the requested lines or columns are not applicable to them.

General Data.

The integrating society must indicate if, as of December 31, 2013, it had authorization to determine its consolidated fiscal result and opted to tax under the optional regime for groups of societies; if affirmative, it must indicate if it filed the notice with the SAT.

The integrating society must indicate if, during the exercise, any integrated society was disincorporated; if affirmative, it must indicate the RFC, name of the disincorporated society(ies), the determination, calculation, and payment of the declaration in which it manifested and paid the deferred Income Tax.

The integrating society must indicate if, during the exercise, it filed the notice to cease applying the optional regime and, if applicable, if it determined and paid the deferred taxes by exercising the option.

In the case of being an integrated society, it must indicate the name and RFC of the integrating society, the consolidatable participation percentage.

When "Yes" is indicated in the data: Applied the option referred to in article two, fraction VIII, of the transitional provisions of the LISR, published on November 18, 2015, in force as of January 1, 2016, the section Integration of Fiscal Losses from Previous Exercises must be filled out.

When "Yes" is indicated in the data: Applied the option referred to in article two, fraction VIII, of the transitional provisions of the LISR, published on November 18, 2015, in force as of January 1, 2016, the section Credit for Concept of Fiscal Losses (article two, fraction VIII of the transitional provisions of the Income Tax Law in force as of January 1, 2016) must be filled out.

When "Yes" is indicated in the data: Applied the option referred to in article two, fraction IX, of the transitional provisions of the LISR, published on November 18, 2015, in force as of January 1, 2016, the section Losses from Alienation of Shares in the Determination of Consolidated Fiscal Result or Loss (article two, fraction IX of the transitional provisions of the Income Tax Law in force as of January 1, 2016) must be filled out.

When "Yes" is indicated in the data: As of December 31, 2013, it had authorization to determine its consolidated fiscal result, opted to apply what is provided in article nine, transitional fraction XVI DTLISR 2014, the section Information on Payments Made for the Determination of Deferred Income Tax from Deconsolidation and Paid until May 2022 (article nine, fraction XVI DTLISR 2014) must be filled out.

When "Yes" is indicated in the data: As of December 31, 2013, it had authorization to determine its consolidated fiscal result, opted to apply what is provided in article nine, transitional fraction XVIII DTLISR 2014, the section Information on Payments Made for the Determination of Income Tax from Deconsolidation and Paid until May 2022 (article nine, fraction XVIII DTLISR 2014) must be filled out.

48 DIARIO OFICIAL Friday, February 2, 2024
Information on payments made for the determination of deferred income tax from deconsolidation and paid until May 2022 (ninth article, fraction XVI DTLISR 2014) The information in this section shall be presented only when the controlling societies that on December 31, 2013 had authorization to determine their consolidated fiscal result in accordance with Chapter VI of Title II of the Income Tax Law for 2013, and have opted to tax under the optional regime for groups of societies, are obligated to pay the income tax they have deferred due to deconsolidation.

Information on payments made for the determination of income tax from deconsolidation and paid until May 2022 (ninth article, fraction XVIII DTLISR 2014) The information in this section shall be presented only when the controlling societies that on December 31, 2013 had authorization to determine their consolidated fiscal result in accordance with Chapter VI of Title II of the Income Tax Law for 2013, and have opted to tax under the optional regime for groups of societies, are obligated to pay the income tax they have deferred due to deconsolidation.

Credit for fiscal losses (second article, fraction VIII of the transitional provisions of the Income Tax Law effective from January 1, 2016) The information in this section shall be presented only when the controlling societies that on December 31, 2013 had authorization to determine their consolidated fiscal result in accordance with Chapter VI of Title II of the Income Tax Law for 2013, and have opted to tax under the optional regime for groups of societies, are obligated to pay the income tax they have deferred due to deconsolidation.

Losses from alienation of shares in the determination of the consolidated result or fiscal loss (second article, fraction IX of the transitional provisions of the Income Tax Law effective from January 1, 2016) The information in this section shall be presented only when the controlling societies that on December 31, 2013 had authorization to determine their consolidated fiscal result in accordance with Chapter VI of Title II of the Income Tax Law for 2013, and have opted to tax under the optional regime for groups of societies, are obligated to pay the income tax they have deferred due to deconsolidation.

Applicable to the fiscal report of the Bank of Mexico.
Operations with residents abroad.
This appendix refers to operations subject to withholding for Income Tax (ISR). In this appendix, data shall be provided grouped by each foreign resident, related party, and non-related party, globalizing operations by payment concept and by withholding tax rate, recording them in the corresponding line. In the Tax Identification Number column, the tax identification number or key used by the foreign resident shall be recorded; if such key is not used in the country of residence, "n/a" shall be recorded. In the Country of Residence column, the key and name of the country of residence shall be selected, in accordance with the catalog contained in Appendix VI of this instruction. In the Payment Concept column, the key and payment concept shall be selected, in accordance with the catalog contained in Appendix XV of this instruction. In the ISR determined by withholding by audit before applications column, the amount determined by the enrolled public accountant in their review shall be recorded. Differences in tax shall be reflected in this appendix when they are pending payment on the date of submission of the fiscal report. If any clarification to the information contained in this appendix is necessary, the enrolled public accountant who issued the report shall make it in the report on the review of the taxpayer's fiscal situation. Evidence of the application of review procedures on the taxpayer's fiscal situation (work papers). The enrolled public accountant shall provide electronically the work papers related to the review of the taxpayer's fiscal situation, as referred to in the last paragraph of article 57 of the Regulations of the Federal Code of Fiscal Procedures and the RMF for 2023, considering the following:

Friday, February 2, 2024 DIARIO OFICIAL 49
I- Package used for the generation of the work paper file (SBPT).
SIPRED 2023 (see user manual, operation section of the work paper option), which can be downloaded and consulted on the SAT portal. II- Submission of the work paper file. The submission consists of:
The work papers that the public accountant retains in the file of the audit conducted on the taxpayer in question, in which the work performed is shown observing what is established in the applicable Auditing Standards, which must include the following:
Procedures applied.
Conclusions reached.
Evidence of the review.
Internal control evaluation.
Audit planning.
The work paper information shall be composed of Excel files with the *xlsx extension, by one or more files, which shall be integrated as indicated in point III. III- General allowed characteristics. File name. The information shall be integrated into a single encrypted and zipped file with SBPT extension, which shall be composed of 26 characters (including extension) and shall contain the information indicated in the previous point II. Font type. Calibri. Font size. 10 maximum. Not allowed. Images. External links to the file. Book or sheet protection. File size with SBPT extension. Maximum 45 megabytes (Mb).

Appendix IV Catalog of Operation Type, for the purposes of the appendices Operations with related parties and Operations carried out with residents abroad.
Key Income Operations
100 Total income from sale of produced finished inventories 101 Total income from sale of produced semi-finished inventories 200 Total income from sale of inventories acquired for distribution 201 Total income from sale of inventories acquired (raw materials) 202 Total income from sale of inventories acquired (semi-finished articles) 300 Income from general service provision 301 Income from technical service provision 302 Income from manufacturing service provision 303 Income from financial service provision 400 Income from maquila 500 Income from administrative services 600 Income from insurance and reinsurance 700 Income from commissions 800 Income from royalties 900 Income from technical assistance 1000 Income from accrued interest

50 DIARIO OFICIAL Friday, February 2, 2024
Key Income Operations
1100 Income from leasing
1200 Income from alienation of shares
1300 Income from sale of fixed assets
1301 Income from sale of land
1302 Income from debt forgiveness
1303 Income from amounts received to carry out expenses on behalf of related parties 1304 Accumulable gain in derivative financial operations 1305 Interest in favor or accumulable determined by carrying out derivative financial operations 1306 Accumulation of income received from financial operations referred to an underlying that does not trade on a recognized market 1307 Income from sale of intangibles 1308 Income from sale of other deferred charges and expenses 1309 Customer advances 1310 Income attributable to permanent establishments 1311 Income from granting goods in loan 1312 Income from alienation of rights 1313 Income from reimbursements 1314 Income from portfolio sale 1400 Other income (specify) Key Cost and Expense Operations 1500 Net purchase of raw material inventories 1501 Net purchase of semi-finished inventories 1600 Net purchase of inventories acquired for distribution 1601 Portfolio purchase 1700 Investments in fixed assets 1704 Fiscal cost in sale of fixed assets acquired from related parties 1705 Fiscal cost in sale of securities acquired from related parties 1706 Fiscal cost in sale of intangibles acquired from related parties 1707 Fiscal cost in sale of other deferred charges and expenses acquired from related parties 1708 Fiscal cost in sale of land acquired from related parties 1801 Royalties for use of assets related to the market 1802 Royalties for use of assets related to the customer portfolio 1803 Royalties for use of intellectual or artistic assets 1804 Royalties for use of assets based on contracts or rights 1805 Royalties for use of technological intangible assets 1806 Royalties for use of other intangible assets or other concepts 1900 Technical assistance 2000 Fees, includes administrative services and labor 2100 Leasing 2200 Guarantees 2300 Advertising 2400 Maquila services 2500 Other services provided

Friday, February 2, 2024 DIARIO OFICIAL 51
Key Cost and Expense Operations
2600 Financial services
2700 Commissions
2800 Accrued interest payable
2801 Interest from portfolio sale operations
2900 For premiums paid for insurance and reinsurance 2901 Captive reinsurance 3000 Fiscal cost in sale of shares acquired from related parties (updated proven acquisition cost) 3001 Prorated expenses 3002 Returns, rebates and discounts on sale of produced finished inventories 3003 Returns, rebates and discounts on sale of produced semi-finished inventories 3004 Returns, rebates and discounts on sale of inventories acquired for distribution 3005 Returns, rebates and discounts on sale of inventories acquired (raw materials) 3006 Returns, rebates and discounts on sale of inventories acquired (semi-finished articles) 3007 For initial amounts to acquire the right to carry out a derivative financial operation 3008 For initial amounts to acquire the right to carry out a financial operation 3009 For receiving goods in loan 3010 Costs and/or for acquiring rights 3011 Costs and/or for acquiring concessions 3012 Investments in intangibles 3013 Costs and/or for reimbursements 3014 Investments in other deferred charges and expenses 3015 Investments to acquire shares 3016 Expense advances 3100 Other payments (specify)

Appendix V Catalog of Transfer Pricing Method Applied, for the purposes of the appendix Operations with related parties.
Key Method
PC Uncontrolled Comparable Price
PR Resale Price
CA Cost Plus
PU Profit Split
RPU Residual Profit Split
MTU Transactional Net Margin Method

Appendix VI Catalog of Country of Residence, Country of Residence for Fiscal Purposes, Fiscal Residence Country of the Entity and Country of Residence of the Foreign Resident.
For the purposes of this appendix, the following catalog shall apply.
Key Country Name
AF Afghanistan (Islamic Emirate of)
AL Albania (Republic of)
DE Germany (Federal Republic of)

52 DIARIO OFICIAL Friday, February 2, 2024
Key Country Name
AD Andorra (Principality of)
AO Angola (Republic of)
AI Anguilla
AQ Antarctica
AG Antigua and Barbuda (British Commonwealth of Nations) AN Netherlands Antilles (Dutch Overseas Territory) SA Saudi Arabia (Kingdom of) DZ Algeria (Democratic and Popular Republic of) AR Argentina (Republic) AM Armenia (Republic of) AW Aruba (Dutch Overseas Territory) AU Australia (Commonwealth of) AT Austria (Republic of) AZ Azerbaijan (Azerbaijani Republic) BS Bahamas (Commonwealth of the) BH Bahrain (State of) BD Bangladesh (People's Republic of) BB Barbados (British Commonwealth of Nations) BE Belgium (Kingdom of) BZ Belize BJ Benin (Republic of) BM Bermuda BY Belarus (Republic of) BO Bolivia (Republic of) BA Bosnia and Herzegovina BW Botswana (Republic of) BR Brazil (Federative Republic of) BN Brunei (State of) (Residence of Peace) BG Bulgaria (Republic of) BF Burkina Faso BI Burundi (Republic of) BT Bhutan (Kingdom of) CV Cape Verde (Republic of) TD Chad (Republic of) KY Cayman (Islands) KH Cambodia (Kingdom of) CM Cameroon (Republic of) CA Canada CL Chile (Republic of) CN China (People's Republic) CY Cyprus (Republic of) VA Vatican City (State of the) CC Cocos (Keeling, Australian Islands) CO Colombia (Republic of)

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Key Country Name
KM Comoros (Islands)
CG Congo (Republic of)
CK Cook (Islands)
KP Korea (Democratic People's Republic of) (North Korea) KR Korea (Republic of) (South Korea) CI Côte d'Ivoire (Republic of the) CR Costa Rica (Republic of) HR Croatia (Republic of) CU Cuba (Republic of) DK Denmark (Kingdom of) DJ Djibouti (Republic of) DM Dominica (Commonwealth of) EC Ecuador (Republic of) EG Egypt (Arab Republic of) SV El Salvador (Republic of) AE United Arab Emirates ER Eritrea (State of) SI Slovenia (Republic of) ES Spain (Kingdom of) FM Federated State of Micronesia US United States of America EE Estonia (Republic of) ET Ethiopia (Federal Democratic Republic) FJ Fiji (Republic of) PH Philippines (Republic of the) FI Finland (Republic of) FR France (French Republic) GA Gabonese (Republic) GM Gambia (Republic of the) GE Georgia (Republic of) GH Ghana (Republic of) GI Gibraltar (UK) GD Grenada GR Greece (Hellenic Republic) GL Greenland (Denmark) GP Guadeloupe (Department of) GU Guam (USA) GT Guatemala (Republic of) GG Guernsey GW Guinea-Bissau (Republic of) GQ Equatorial Guinea (Republic of) GN Guinea (Republic of) GF French Guiana GY Guyana (Cooperative Republic of)

54 DIARIO OFICIAL Friday, February 2, 2024
Key Country Name
HT Haiti (Republic of)
HN Honduras (Republic of)
HK Hong Kong (Special Administrative Region of the Republic) HU Hungary (Republic of) IN India (Republic of) ID Indonesia (Republic of) IQ Iraq (Republic of) IR Iran (Islamic Republic of) IE Ireland (Republic of) IS Iceland (Republic of) BV Bouvet Island IM Isle of Man AX Åland Islands FO Faroe Islands GS South Georgia and the South Sandwich Islands HM Heard Island and McDonald Islands FK Falkland Islands (UK) MP Northern Mariana Islands MH Marshall Islands UM Minor Outlying Islands of the United States of America SB Solomon Islands (British Commonwealth of Nations) SJ Svalbard and Jan Mayen Islands (Norway) TK Tokelau Islands WF Wallis and Futuna Islands IL Israel (State of) IT Italy (Italian Republic) JM Jamaica JP Japan JE Jersey JO Jordan (Hashemite Kingdom of) KZ Kazakhstan (Republic of) KE Kenya (Republic of) KI Kiribati (Republic of) KW Kuwait (State of) KG Kyrgyzstan (Kyrgyz Republic) LS Lesotho (Kingdom of) LV Latvia (Republic of) LB Lebanon (Republic of) LR Liberia (Republic of) LY Libya (Jamahiriya Arab Socialist People's Libyan) LI Liechtenstein (Principality of) LT Lithuania (Republic of) LU Luxembourg (Grand Duchy of) MO Macau

Friday, February 2, 2024 DIARIO OFICIAL 55
Key Country Name
MK Macedonia (Former Yugoslav Republic of)
MG Madagascar (Republic of)
MY Malaysia
MW Malawi (Republic of)
MV Maldives (Republic of)
ML Mali (Republic of)
MT Malta (Republic of)
MA Morocco (Kingdom of)
MQ Martinique (Department of) (France)
MU Mauritius (Republic of)
MR Mauritania (Islamic Republic of)
YT Mayotte
MX Mexico (United Mexican States)
MD Moldova (Republic of)
MC Monaco (Principality of)
MN Mongolia
MS Montserrat (Island)
ME Montenegro
MZ Mozambique (Republic of)
MM Myanmar (Union of)
NA Namibia (Republic of)
NR Nauru
CX Christmas (Islands)
NP Nepal (Kingdom of)
NI Nicaragua (Republic of)
NE Niger (Republic of)
NG Nigeria (Federal Republic of)
NU Niue (Island)
NF Norfolk (Island)
NO Norway (Kingdom of)
NC New Caledonia (French Overseas Territory)
NZ New Zealand
OM Oman (Sultanate of)
PIK Pacific, Islands Of (US Admin)
NL Netherlands (Kingdom of the) (Holland)
PK Pakistan (Islamic Republic of)
PW Palau (Republic of)
PS Palestine
PA Panama (Republic of)
PG Papua New Guinea (Independent State of)
PY Paraguay (Republic of)
PE Peru (Republic of)
PN Pitcairn Islands (British Dependency)
PF French Polynesia

56 DIARIO OFICIAL Friday, February 2, 2024
Key Country Name
PL Poland (Republic of)
PT Portugal (Portuguese Republic)
PR Puerto Rico (Free Associated State of the Commonwealth of) QA Qatar (State of) GB United Kingdom of Great Britain and Northern Ireland CZ Czech Republic CF Central African Republic LA Lao People's Democratic Republic RS Republic of Serbia DO Dominican Republic SK Slovak Republic CD People's Republic of the Congo RW Republic of Rwanda RE Réunion (Department of) (France) RO Romania RU Russia (Russian Federation) EH Western Sahara (Sahrawi Arab Democratic Republic) WS Samoa (Independent State of) AS American Samoa BL Saint Barthélemy KN Saint Kitts and Nevis (Federation of) (Saint Kitts-Nevis) SM San Marino (Most Serene Republic of) MF Saint Martin PM Saint Pierre and Miquelon VC Saint Vincent and the Grenadines SH Saint Helena LC Saint Lucia ST São Tomé and Príncipe (Democratic Republic of) SN Senegal (Republic of) SC Seychelles (Republic of the) SL Sierra Leone (Republic of) SG Singapore (Republic of) SY Syria (Arab Republic) SO Somalia LK Sri Lanka (Democratic Socialist Republic of) ZA South Africa (Republic of) SD Sudan (Republic of) SE Sweden (Kingdom of) CH Switzerland (Confederation) SR Suriname (Republic of) SZ Eswatini (Kingdom of) TJ Tajikistan (Republic of) TH Thailand (Kingdom of) TW Taiwan (Republic of China)

Friday, February 2, 2024 DIARIO OFICIAL 57
Key Country Name
TZ Tanzania (United Republic of)
IO British Indian Ocean Territory
TF French Southern and Antarctic Lands
TL Timor-Leste
TG Togo (Togolese Republic)
TO Tonga (Kingdom of)
TT Trinidad and Tobago (Republic of)
TN Tunisia (Republic of)
TC Turks and Caicos (Islands)
TM Turkmenistan (Republic of)
TR Turkey (Republic of)
TV Tuvalu (British Commonwealth of Nations)
UA Ukraine
UG Uganda (Republic of)
UY Uruguay (Oriental Republic of)
UZ Uzbekistan (Republic of)
VU Vanuatu
VE Venezuela (Republic of)
VN Vietnam (Socialist Republic of)
VG Virgin Islands (British)
VI Virgin Islands (US)
YE Yemen (Republic of)
ZM Zambia (Republic of)
ZW Zimbabwe (Republic of)

Appendix VII. Catalog of Currency Type.
For the purposes of this appendix, the catalog in effect on the date of submission of the fiscal report shall apply, according to appendix 5- currency keys, of Annex 22 of the General Resolution for 2023, published in the DOF on January 5, 2023, which is presented below:
Country Currency Name
Central Africa Franc
Albania Lek
Germany Euro
Dutch Antilles Guilder
Saudi Arabia Riyal
Algeria Dinar
Argentina Peso
Australia Dollar
Austria Euro
Bahamas Dollar
Bahrain Dinar
Barbados Dollar
Belgium Euro
Belize Dollar

58 DIARIO OFICIAL Friday, February 2, 2024
Country Currency Name
Bermuda Dollar
Bolivia Boliviano
Brazil Real
Bulgaria Lev
Canada Dollar
Chile Peso
China Mainland Yuan
China Offshore Yuan
Cyprus Euro
Colombia Peso
North Korea Won
South Korea Won
Costa Rica Colón
Cuba Peso
Croatia (Republic of) HRK
Denmark Krone
Ecuador Dollar
Egypt Pound
El Salvador Colón
UAE Dirham
Slovenia Euro
Spain Euro
Estonia Euro
Ethiopia Birr
USA Dollar
Russian Federation Ruble
Fiji Dollar
Philippines Peso
Finland Euro
France Euro
Ghana Cedi
Great Britain Pound Sterling
Greece Euro
Guatemala Quetzal
Guyana Dollar
Haiti Gourde
Netherlands Euro
Honduras Lempira
Hong Kong Dollar
Hungary Forint
India Rupee
Indonesia Rupiah
Iraq Dinar
Iran Rial

Friday, February 2, 2024 DIARIO OFICIAL 59
Country Currency Name
Ireland Euro
Iceland Króna
Israel Shekel
Italy Euro
Jamaica Dollar
Japan Yen
Jordan Dinar
Kenya Shilling
Kuwait Dinar
Latvia Euro
Lebanon Pound
Libya Dinar
Lithuania Litas
Luxembourg Euro
Malaysia Ringgit
Malta Euro
Morocco Dirham
Mexico Peso
Montenegro Euro
Nicaragua Córdoba
Nigeria (fed) Naira
Norway Krone
New Zealand Dollar
Pakistan Rupee
Palestine Shekel
Panama Balboa
Paraguay Guaraní
Peru Nuevo Sol
Poland Zloty
Portugal Euro
Puerto Rico Dollar
Czech Republic Koruna
Democratic Republic of the Congo Franc
Republic of Serbia Dinar
Dominican Republic Peso
Slovak Republic Euro
Romania Leu
Singapore Dollar
Syria Pound
Sri Lanka Rupee
Sweden Krona
Switzerland Franc
Suriname Dollar
Thailand Baht

60 DIARIO OFICIAL Friday, February 2, 2024
Country Currency Name
Taiwan New Dollar
Tanzania Shilling
Trinidad and Tobago Dollar
Turkey Lira
Ukraine Hryvnia
South African Union Rand
Uruguay Peso
European Union Euro
Venezuela Bolívar Fuerte
Vietnam Dong
Yemen (dem pop) Rial
Yugoslavia Dinar
Other countries Other currencies

Appendix VIII. Catalog of Main Intangible Assets, for the purposes of the appendix Information on their operations with related parties.
Main intangible assets (appendix b of Financial Information Standard C-8 Intangible Assets). Key I. Assets related to the market IA) Registered trademarks IB) Trade names IC) Service or certification marks ID) Market image IE) Portal names or Internet Sites IF) Non-compete agreements IG) Rights (radio transmission, gas development, gas distribution, landing, rent, mining, acquired reversionary interest, service, timber cutting, water use) IH) Others Key II. Assets related to the customer portfolio IIA) Customer lists IIB) Contracted production and firm orders IIC) Contracts with customers and corresponding customer relationships IID) Non-contractual relationships with customers IIE) Others Key III. Intellectual or artistic assets IIIA) Theatrical works, operas, ballets, etc. IIIB) Books, magazines, newspapers, manuscripts and other literary material IIIC) Musical works IIID) Paintings and photographs IIIE) Audiovisual material, videos, movies, music videos and television programs IIIF) Others

Key IV. Assets based on contracts or rights
IVA) License, royalty, and priority use contracts IVB) Advertising, construction, administration, service, or supply contracts IVC) Permits or concessions for the exploitation of resources, as well as ports and airports IVD) Lease contracts IVE) Construction permits IVF) Franchises IVG) Permits, concessions, or rights for cable, radio, television, and broadcasting transmission IVH) Permits or rights for water supply, energy, gas distribution, landing, rental, mining, etc. IVI) Others

Key V. Technological intangible assets
VA) Technological patents
VB) In-process research and development
VC) Computing systems (software), and licenses, computer programs, information systems, formats, etc. VD) Unpatented technology, technical know-how VE) Databases, plant titles VF) Confidential processes and formulas VG) Technical drawings, technical procedure manuals, plans VH) Creation of manufacturing processes, procedures, production lines VI) Others

Key VI. Intangible assets other than those above VIA) Others

Appendix IX. Catalog of Most Important Concept that Originated the Balance, for the purposes of the annex
Accounts and documents receivable and payable in foreign currency, (not applicable for fiscal audits of the financial sector).

Key Debtors
1 Petty cash
2 Checking account
3 Investment account
4 Inventory sales
5 Fixed asset sales
6 Intangible asset sales
7 Share sales
8 Advances
9 Loans
10 Royalties
11 Technical assistance
12 Advertising
13 Maquila
14 Portfolio sale

Key Debtors
15 Refunds
16 Dividends
17 Commissions
18 Derivative financial operations
19 Leasing
20 Service provision
21 Administrative services
22 Accrued interest
23 Expenses on behalf of related parties
24 Disposal of intangibles
25 Disposal of other deferred charges and expenses 26 Disposal of shares 27 Disposal of fixed assets 28 Disposal of land 29 Other debtors

Key Creditors
1 Loans
2 Inventory purchases
3 Fixed asset purchases
4 Intangible asset purchases
5 Share purchases
6 Advances
7 Concessions
8 Rights
9 For share acquisition
10 Interest on portfolio sale
11 Prorated expenses
12 Guarantees
13 Fees
14 Advertising
15 Maquila
16 Services
17 Commissions
18 Interest charges
19 Other creditors

Appendix X. Catalog of Financing Type, for the purposes of the annex Foreign Loans.

Key Financing Type
A Bank acceptances
B Letters of credit
C Bridge credit
D Direct

Key Financing Type
E Advance or financing
F Mortgage
G Global lines
H Pledge
I Protocols
J Unsecured
K Refinancing
L Revolving
M Syndicated
N Other

Appendix XI. Catalog of Interest Payment Exigibility Frequency, for the purposes of the annex Foreign Loans.

Key Frequency
1 Monthly
2 Quarterly
3 Semi-annual
4 Annual
5 Other

Appendix XII. Catalog of Income Type in REFIPRES, for the purposes of the annex Operations subject to preferential tax regimes.

Key Frequency
1 Interest in financial system institutions
2 Derivatives from investment companies or funds 3 Other income derived from financial system entities (swaps, options, etc.) 4 From investment in shares of corporations 5 Participation in trusts and similar 6 Derivatives from investments in joint ventures and similar 7 From share sales 8 From dividends or profits 9 Other income

Appendix XIII. Catalog of Nature of Participation in Trust or Foreign Entity or Legal Figure, for the purposes of the annex Operations subject to preferential tax regimes.

Key Frequency
1 Settlor
2 Trustee
3 Fiduciary
4 Effective beneficiary
5 Contributor of assets or rights
6 Administrator

Appendix XIV. Catalog of Tax Rate or Exemption Provided in a Treaty to Avoid Double Taxation, for the purposes of the annex Operations subject to preferential tax regimes.

Key Frequency
1 Rate
2 Exemption
3 Benefit
4 Subsidy
5 Others

Appendix XV. Catalog of Payment Concept and Specific Operation Concept, for the purposes of the annex Operations with residents abroad (applicable only for the fiscal audit of the Bank of Mexico).

Key Payment Concept and Specific Operation Concept 1 Wages and salaries (except for government services) 2 Independent personal services (except fees to board members and for government services) 3 Fees to board members 4 Interest (article 166 fraction I LISR) 5 Interest (article 166, fraction II LISR) 6 Interest (article 166, fraction III LISR) 7 Interest (article 166, fraction IV LISR) 8 Interest (others) 9 Dividends paid to corporations that own more than 10% of the shares representing social capital 10 Dividends paid to other persons 11 Royalties for the use or temporary enjoyment of railroad cars (article 167, fraction I LISR) 12 Royalties (other than those included in fraction I except technical assistance from article 167 fraction II LISR) 13 Other royalties 14 Technical assistance (article 167 fraction II LISR) 15 Capital gains (disposal of real estate) 16 Capital gains (disposal of shares or securities) 17 Capital gains (others) 18 Remuneration for government services (wages and salaries) 19 Remuneration for government services (pensions) 20 Remuneration for government services (others) 21 Alimony 22 Artists, athletes, and public shows 23 Real estate (agriculture) 24 Real estate (royalties for use of natural resources) 25 Real estate (use or temporary enjoyment) 26 Real estate (destined for lodging) 27 Real estate (others)

Key Payment Concept and Specific Operation Concept 28 Construction, installation, maintenance, and assembly 29 Commissions 30 Income derived from timeshare tourist service contracts 31 Income from premiums paid or ceded to reinsurers 32 Income from premiums paid or ceded to captive reinsurers 40 Others specify

Appendix XVI. Catalog of Maturity of Term, for the purposes of the section Derivative Financial Operations Contracted with Residents Abroad.

Key Maturity of Term
1 Restructured
2 Re-contracted
3 Re-configured
4 Closed
5 Cancelled
6 Liquidated in advance
7 Liquidated opposite operation

Appendix XVII. Catalog of Loan Destination, for the purposes of the section Partners or Shareholders who had Shares or Social Parts.

Key Loan Destination
1 Asset
2 Liability
3 Dividend payment
4 Profits
5 Others

Instructions for characteristics for filling out and presenting the financial statement audit report for tax purposes issued by a registered public accountant, for the fiscal year 2023, using the 2023 audit presentation system (SIPRED'2023), applicable to the following types of audits. A Credit Institutions (Banks). B Insurance and Surety Institutions. C Brokerage Houses. D Holding Companies of Financial Groups. E Permanent Establishments of Residents Abroad. F Integrating and Integrated Companies. G Bank of Mexico.

This instruction is a complement to the guide formats and the instruction for the integration and presentation of the fiscal audit.

Content and characteristics for filling out the fiscal audit Data applicable to the fiscal audit of:
A Credit institutions (Banks).

Identification Data
Data to provide:
Taxpayer, public accountant, and legal representative.
41A000000 RFC (of the taxpayer).
41B000000 RFC (of the public accountant).
41B015000 RFC (of the firm).
41C000000 RFC (of the legal representative).

Data, RFC of the taxpayer and legal representative.
Data of maximum 13 alphanumeric characters, composed of:
Four letters for individuals; or hyphen and three letters for corporations. Six numeric characters corresponding to the date, (two characters for year, two for month, and two for day). Three alphanumeric characters for homonymy. In the case where the legal representative is a resident abroad who does not have this data, the following will be noted: REXT990101xx8. Use of uppercase alphabetic characters. This data cannot contain special signs (commas, brackets, parentheses, etc., except the & character).

41A001000 Trade name or corporate name.
41B001000 Name (of the public accountant) (paternal surname, maternal surname, first name(s)). 41B014000 Name of the firm. 41C001000 Name (of the legal representative) (paternal surname, maternal surname, first name(s)).

Data, full name of the taxpayer and legal representative.
Alphanumeric character data.
Alphabetic characters only in uppercase.

41B002000 CURP (of the public accountant).
41C004000 CURP (of the legal representative).
Data of maximum 18 alphanumeric characters, composed of:
Four alphabetic characters.
Six numeric characters.
Six alphabetic characters.
One alphabetic or numeric character.
One numeric character.
Use of uppercase alphabetic characters.
This data cannot contain special signs (commas, brackets, parentheses, etc.).

Fiscal domicile of the taxpayer, public accountant, and legal representative:
41A002000 Federal entity (of the taxpayer).
41B004000 Federal entity (of the public accountant).
41C005000 Federal entity (of the legal representative).
Data chosen from a list (catalog).

41A003000 Borough or municipality (of the taxpayer).
41B005000 Borough or municipality (of the public accountant).
41C006000 Borough or municipality (of the legal representative).
Complete borough or municipality data.
Alphabetic character data.
Alphabetic characters only in uppercase.
This data cannot contain special signs (commas, brackets, parentheses, etc.).

41A004000 Neighborhood or locality (of the taxpayer).
41B006000 Neighborhood or locality (of the public accountant).
41C007000 Neighborhood or locality (of the legal representative).
Complete neighborhood or locality data.
Alphanumeric character data.
Alphabetic characters only in uppercase.
This data cannot contain special signs (commas, brackets, parentheses, etc.).

41A005000 Postal code (of the taxpayer).
41B007000 Postal code (of the public accountant).
41C008000 Postal code (of the legal representative).
Complete postal code data.
Numeric character data.
This data cannot contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

41A006000 Street, exterior and interior number (of the taxpayer).
41B008000 Street, exterior and interior number (of the public accountant).
41C009000 Street, exterior and interior number (of the legal representative). Complete street and number data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.).

41A007000 City or town (of the taxpayer).
41B009000 City or town (of the public accountant).
41C010000 City or town (of the legal representative).
Data, complete city or town.
Alphanumeric character data.
Alphabetic characters only in uppercase.
This data cannot contain special signs (commas, brackets, parentheses, etc.).

41A008000 Telephone (of the taxpayer).
41B010000 Telephone (of the public accountant or firm).
41C011000 Telephone (of the legal representative.)
Data of maximum fifteen alphanumeric characters.
This data cannot contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) it must consist only of digits from 0 to 9.

41A009000 Email (of the taxpayer).
41B011000 Email (of the public accountant).
41B012000 Email (of the CPI tax mailbox).
41C012000 Email (of the legal representative).
Alphanumeric character data.
Alphabetic characters can be noted in lowercase.
This data can contain special signs (periods, hyphens, at sign, etc.).

41A010000 Name of the economic group to which it belongs:
Text or name of the economic group, assigned automatically by SIPRED'2023 once the activity key for tax purposes is selected.

41A011000 Activity key for tax purposes:
Economic activity or predominant activity data, also known as business, assigned automatically by SIPRED'2023 once selected from a catalog. For the purposes of this data, the description made for this effect in annex 6 of the RMF valid for 2014 and its corresponding modifications must be taken into account. This text cannot contain special signs (commas, brackets, parentheses, etc.).

41C002000 National (legal representative).
41C003000 Foreigner (legal representative).
Data of two alphabetic characters (yes or no).
Use of uppercase alphabetic characters only.
This text cannot contain special signs (commas, brackets, parentheses, etc.).

41C013000 Deed number (legal representative).
41C014000 Notary number (legal representative).
Data of fifteen and ten alphanumeric characters maximum without sign, respectively. This data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

41C015000 Entity where the notary is located (legal representative).
Data, complete entity.
Alphabetic character data.
Alphabetic characters only in uppercase.
This text cannot contain special signs (commas, brackets, parentheses, etc.).

41C016000 Date of power of attorney (legal representative).
41C017000 Date of appointment (legal representative).
Data of the certification of the power of attorney and the appointment of the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power of attorney (two for the day, two for the month, and four for the year separated by slashes /).

41B003000 Registration number (of the public accountant).
41B016000 Number (of the firm's registration).
For the purposes of this data, the number assigned by the AGAFF to the registered public accountant and their firm will be noted. Data of exactly five numeric characters, without sign. This data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

41B013000 College to which the public accountant belongs.
Data, name of the college to which the registered public accountant belongs. Alphanumeric character data. Alphabetic characters only in uppercase. This text cannot contain special signs (commas, brackets, parentheses, etc.).

41A012000 Name of the taxpayer (Declaration of the taxpayer or their legal representative). 41B017000 Name of the public accountant who audited (Declaration of the public accountant who audited). 41C018000 Name of the legal representative (Declaration of the legal representative). Data, full name of the public accountant who audited, the taxpayer, and their legal representative, assigned automatically by SIPRED'2023 once the identification data of the taxpayer, their legal representative, and the public accountant who audited are captured.

General Data
Data to provide:
Competent authority:
41D000000 General Administration of Large Taxpayers.
41D001000 General Administration of Large Taxpayers.
Alphabetic character data, in uppercase.
This data cannot contain special signs (commas, brackets, parentheses, etc.).

41D002000 Obligated or Optional.
41D010000 Type of special taxpayer: 0- None, 1- Merger, 2- Spin-off, 3- Liquidation, 4- Trust, and 5- Joint venture partner. 41D017000 Type of opinion: 1- Unqualified opinion, 2- Qualified opinion with tax implications, 3- Qualified opinion without tax implications, 4- Adverse opinion with tax implications, 5- Adverse opinion without tax implications, 6- Disclaimer of opinion.

41D032000 It is: 1- Authorization and 2- Consultation.
41D174000 They were carried out for the purposes of: 1- Hedging and 2- Trading. 41D184000 In what capacity did it participate in a merger: 01- Merged and 02- Merger participant. 41D208000 In what capacity did it participate in a spin-off: 01- Spun-off and 02- Spinning-off. 41D271000 Indicate the country where the foreign resident companies paid the income tax credited by the taxpayer (1). 41D272000 Indicate the country where the foreign resident companies paid the income tax credited by the taxpayer (2). 41D273000 Indicate the country where the foreign resident companies paid the income tax credited by the taxpayer (3). Data assigned automatically by SIPRED'2023 once selected from a list (catalog).

41D013000 Start date of the fiscal year.
41D014000 End date of the fiscal year.
41D015000 Start date of the previous fiscal year.
41D016000 End date of the previous fiscal year.
Data of the fiscal year and the previous fiscal year to which the fiscal audit corresponds. Divided into start of the year and end of the year. These data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal year (two for the day, two for the month, and four for the year separated by slashes /) and ten for the end date of the fiscal year, (two for the day, two for the month, and four for the year, separated by slashes /). Example:
start end
01/01/2023 31/12/2023

41D003000 Opted to audit its financial statements by taxable income (for the purposes of article 32-A CFF). 41D004000 Opted to audit its financial statements by the value of its assets (for the purposes of article 32-A CFF). 41D005000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A CFF). Data of two alphabetic characters, (yes or no) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.).

41D006000 In case of negative answer to all questions in indices 41D003000, 41D004000, and 41D005000 above, mention the reason for presenting the audit. Alphanumeric character data. This text can contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.

41D007000 Is part of a joint venture.
41D008000 First audit.
41D009000 Is a specialized company in the investment of energy, electricity, and infrastructure assets. 41D011000 Affiliate company. 41D012000 Subsidiary company. 41D023000 Carried out operations with related parties. 41D024000 If your answer was affirmative in the previous index (must fill out annexes 12 and 13). 41D025000 Carried out operations with national related parties. 41D026000 Carried out operations with foreign related parties. 41D027000 It is a fiscally transparent foreign entity and/or a foreign legal figure.

70 OFFICIAL GAZETTE Friday, February 2, 2024

41D028000 In the exercise, it decreased pending fiscal losses from previous years to be applied for the purposes of Article 9, fraction II of the Income Tax Law (LISR) (if yes, Annex 18 must be filled out). 41D029000 The taxpayer applied criteria contrary to those published in the Official Gazette (DOF) as non-binding criteria for tax and customs provisions. 41D031000 Obtained any resolution from the SAT or the Ministry of Finance and Public Credit (SHCP) that affected its fiscal situation during the exercise. 41D0400000 Obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the exercise (includes PTU). 41D047000 Has filed any means of defense against fiscal provisions. 41D050000 Is obliged to disclose reportable schemes for the fiscal exercise. 41D058000 Entered into financial derivative operations that had fiscal effects during the exercise in the income tax (if yes, Annex 9 must be filled out). 41D059000 Maintained permanent investments in subsidiaries, associates, and affiliates during the exercise (if yes, Annex 10 must be filled out). 41D060000 Carried out operations with residents abroad (if yes, Annex 15 must be filled out). 41D061000 Obtained loans during the exercise (if yes, Annex 17 must be filled out). 41D062000 Has had changes in denomination or corporate name during the audited fiscal exercise. 41D063000 If yes to the previous index, it has the notices of change of denomination or corporate name before the Federal Taxpayer Registry (for the purposes of Article 29, fraction I of the RCFF), and also specify the previous RFC and names. 41D069000 Has had changes in fiscal address during the audited fiscal exercise. 41D070000 If yes to the previous index, it has all the notices of change of fiscal address (for the purposes of Article 29, fraction IV of the RCFF). 41D071000 Has updated economic activities and obligations during the audited fiscal exercise. 41D072000 If yes to the previous index, it has all the notices of update of economic activities and obligations (for the purposes of Article 29, fraction VII of the RCFF). 41D073000 For the audited fiscal exercise, it has the notices of opening or closing carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premises or establishment used for the performance of its activities (for the purposes of Article 29, fraction VIII of the RCFF). 41D074000 During the exercise, notices of compensation of balances in favor were presented (for the purposes of Article 23 of the CFF). 41D075000 Indicate if during the fiscal exercise its social parts, shares, or equivalent were sold by the taxpayer, if it complied for the purposes of Article 26, fraction XI of the CFF. 41D076000 Has shareholders resident in the country. 41D077000 If yes to the previous index, they are registered in the Federal Taxpayer Registry (for the purposes of Article 27 of the CFF).
41D080000 Has employees. 41D088000 If no, from index 41D079000 it has any personnel service contracts (outsourcing). 41D094000 Obtained loss from the alienation of accounts and documents receivable in the exercise. 41D095000 The accounts and documents receivable in the exercise were assigned as part of a restructuring or payment of dividends or profits. 41D097000 Kept accounting for the purposes of Article 28 of the CFF, as well as Articles 33 and 34 of the RCFF and 32 fraction I of the VAT Law (LIVA). 41D098000 The supporting documentation of the records or entries is available at its fiscal address (for the purposes of Article 28, fraction III of the CFF).

Friday, February 2, 2024 OFFICIAL GAZETTE 71

41D104000 Journal.
41D105000 Ledger.
41D106000 Minutes of meetings of partners or shareholders.
41D107000 Partners or shareholders.
41D108000 The taxpayer participated in a restructuring in which the alienation of its shares at fiscal cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of Article 24 of the LISR). 41D109000 The taxpayer participated in a restructuring in which an undue transmission of fiscal losses was generated (for the purposes of Article 69-B Bis of the CFF). 41D111000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes. 41D112000 Recognized or reported said income. 41D113000 Changed the business model. 41D114000 Issue receipts for activities carried out and keep the files (for the purposes of Article 76, fractions II and XVII of the LISR). 41D122000 Obtained tax refunds from the authority that generated interest. 41D123000 If yes, it accumulated the income from interest paid by the tax authority. 41D124000 Present on time and in the proper form the obligation provided for in Article 55, fraction I, of the LISR. 41D125000 Present on time and in the proper form the obligation provided for in Article 55, fraction II of the LISR. 41D126000 During the exercise, the taxpayer provided operation, administration, or distribution services to investment companies in debt instruments or variable income investment companies, under the terms of the Investment Companies Law and other applicable legal regulations. 41D127000 With respect to said activities, it complied on time and in the proper form with the obligation provided for in Article 55, fraction II of the LISR, as provided in Article 89 of that same regulation. 41D129000 Indicate if it alienated shares or intangibles during the exercise. 41D131000 Is a related party. 41D133000 Is a related party. 41D135000 Is a related party. 41D137000 Is a related party. 41D139000 Is a related party. 41D144000 Made withholding. 41D146000 In case of having a fiscal loss in the alienation of shares, it presented notice within ten days following the date of the operation. 41D149000 Indicate if it transmitted monetary assets by more than 51%. 41D150000 Indicate if it carried out a refund or reduction of shares. 41D151000 Indicate if it refunded premium on share subscription. 41D155000 Indicate if it carried out a refund or reduction of shares derived from the absorption of financial losses. 41D156000 Exercised the option to consider as non-accumulable the differential value between the accumulated balances indicated above, under the terms of the transitional provisions of the LISR in force as of January 1, 2014. 41D157000 If the answer to the previous question is positive, it presented on time and in the proper form the annual information it is obliged to present. 41D158000 During the exercise, it considered as accumulative income any amount under the title of global preventive reserves.

72 OFFICIAL GAZETTE Friday, February 2, 2024

41D160000 Against said accumulative income, it decreased updated excesses of global preventive reserves pending to be deducted. 41D168000 The various losses meet all the deduction requirements for the purposes of Article 27 of the LISR. 41D169000 Has a pension, retirement, and seniority premium fund. 41D171000 It deducts the returns from the investment of funds destined for reserves for the granting of pensions or retirements to personnel. 41D172000 The reserve for the pension fund is included in the annual inflationary adjustment within the credits. 41D173000 It carried out financial derivative operations (for the purposes of Article 20 of the LISR). 41D175000 If yes, it accumulated income from financial derivative operations. 41D177000 It made deductions related to financial derivative operations. 41D179000 It obtained losses in financial derivative operations with related parties for the purposes of Article 28, fraction XIX of the LISR. 41D259000 It maintained investments through trusts for the acquisition or construction of real estate (fibras). 41D260000 If yes to the previous index, it complied with all the requirements for the purposes of Articles 187 and 188 of the LISR. 41D261000 It was part of a trust for the acquisition or construction of real estate (fibra). 41D262000 If yes to the previous index, it complied with all the requirements for the purposes of Articles 187 and 188 of the LISR. 41D264000 It verified that the tax paid abroad and credited in the exercise effectively corresponds to an income tax for which it has the right to its credit, in accordance with the general rules issued by the Tax Administration Service (SAT). 41D265000 The credited tax was paid directly by the taxpayer abroad. 41D270000 Regarding an income tax paid by resident companies abroad, consequence of a payment of dividends or profits distributed in favor of the taxpayer, it verified that all and each of the requirements provided in the applicable tax regulations for its credit had been met. 41D274000 It credits only the income tax paid abroad in the exercise. 41D275000 Indicate if it credits a remainder of the income tax paid abroad corresponding to previous exercises. 41D276000 It carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad (if yes, Annex 19 must be filled out). 41D292000 It performs acts or activities not subject to the value added tax. 41D293000 It complied with the tax provisions to determine the taxable and exempt acts or activities. 41D294000 It applied the option for the purposes of Article 5-B of the LIVA in the proration of the unidentified tax with taxable activities, for which the 0% rate and exempt activities apply. 41D295000 Indicate if for the purposes of the determination of the definitive monthly payments of the value added tax it credits tax at 100%. 41D296000 Say if it includes in the determination of the credit proportion, the income from interest
charged from financial derivative operations. 41D297000 It made adjustments to the value of the creditable tax (for the purposes of Article 5-A of the LIVA).

Two-character alphabetic data, (yes or no) in uppercase.
These data may not contain special signs (commas, brackets, parentheses, etc.).

41D033000 The requirements established in the resolution (authorization or consultation) were met. 41D078000 Indicate if it identified suppliers or customers with the definitive list issued by the SAT of presumably non-existent operations for the entire audited fiscal exercise.

Friday, February 2, 2024 OFFICIAL GAZETTE 73

41D079000 Indicate if it verified that the operations with that customer or supplier do not give fiscal effect for the purposes of Article 69-B of the CFF. 41D087000 It created a reserve for a pension or retirement fund for personnel or made changes to said fund (for the purposes of Article 29 of the LISR and Article 65 of the RLISR). 41D099000 Regarding commission agents, it carried out the separation in its accounting and records of the operations they carry out on their own account from those they carry out on behalf of the principal (for the purposes of Article 32, fraction II of the LIVA and Article 35 of the RIVA). 41D100000 It issued and delivered fiscal receipts (for the purposes of Articles 32, fraction III of the LIVA, 20 and 74 of the RLIVA). 41D101000 It issued fiscal receipts for the withholding of the tax that is made for the purposes of Article 1-A of the LIVA (for the purposes of Article 32, fraction V of the LIVA, as well as with the applicable rules of the RMF for 2023). 41D102000 It provided monthly and on time to the tax authorities, information about the persons to whom it withheld taxes (for the purposes of Article 32, fraction V of the LIVA, as well as with the applicable rules of the RMF for 2023). 41D103000 It provided monthly and on time to the tax authorities, information about the payment, withholding, credit, and transfer of the value added tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which it transferred or was transferred the value added tax, including activities for which it was not obliged to pay (for the purposes of Article 32, fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2023). 41D110000 The taxpayer's shares related to the restructuring referred to in the previous index remained in the restructured group during the audited exercise. 41D115000 Issue fiscal receipts in which the amount of payments made to residents abroad is recorded under the terms of Title V of the LISR and the tax withheld (for the purposes of Article 76, fraction III of the LISR.) 41D116000 Keep a record of the operations it carried out with securities issued in series (for the purposes of Article 76, fraction VIII of the LISR and 111 of the RLISR). 41D117000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of Article 76, fraction XI, inciso a) of the LISR). 41D118000 Present on time the declaration of operations carried out in the previous calendar year, through trusts by which business activities were carried out in which it intervened (for the purposes of Article 76, fraction XIII of the LISR). 41D119000 Provide to the partners or shareholders to whom dividends were paid, a fiscal receipt in which their amount, the withheld ISR, and whether the dividends come from a specific account or record are indicated
(for the purposes of Article 76, fraction XI, inciso b) of the LISR). 41D120000 Inform the tax authorities as indicated by the tax provisions about the counterpayments received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of Article 76, fraction XV of the LISR). 41D121000 It accumulated in the exercise the total of the commissions charged for credits granted. 41D128000 Withhold and pay the additional ISR at the rate of 10% on the distributed dividends or profits (for the purposes of Article 140, second paragraph of the LISR). 41D162000 In the case of fees or gratuities to administrators, commissioners, directors, general managers, or members of the board of directors, supervision, advisory, or any other kind, the requirements to which they are subject were met (for the purposes of Article 27, fraction IX of the LISR). 41D163000 In the cases of technical assistance, technology transfer, or royalties, it has been verified that the person who provided the knowledge had its own technical elements for it, provided them directly and they were effectively carried out (for the purposes of Article 27, fraction X of the LISR). 41D164000 In the case of the acquisition cost or the interest derived from received credits, they correspond to those of the market and when they exceeded, the excess was considered non-deductible (for the purposes of Article 27, fraction XIII of the LISR).

74 OFFICIAL GAZETTE Friday, February 2, 2024

41D165000 In the case of loss from the alienation of shares and other securities, as well as financial losses derived from capital financial derivative operations referred to shares or share indices, the requirements established for their deduction were met (for the purposes of Article 28, fraction XVII of the LISR, as well as with the applicable rules of the RMF for 2023). 41D166000 In the case of per diems or travel expenses, it was verified that the requirements for the purposes of Article 28, fraction V of the LISR had been met. 41D167000 In the case of the granting of the use or temporary enjoyment of automobiles and airplanes, it complied with the requirements established for their deduction (for the purposes of Article 28, fraction XIII of the LISR and 60 of the RLISR). 41D181000 In the case of having acquired goods or rights by dation in payment or by adjudication, which cannot be kept in property by legal provision, it deducted them in accordance with Article 25 of this LISR (for the purposes of Article 53 of the LISR). 41D182000 It deducted for fiscal purposes additional reserves derived from the qualification of credit portfolio. 41D183000 It carried out, in the exercise, operations of purchase or sale of credit portfolio. 41D210000 It transmitted fiscal attributes such as fiscal losses, CUFIN, and CUCA. 41D263000 It has the supporting documentation of the payment of the ISR paid abroad that it credited. 41D266000 It complies with the requirements established for the purposes of Article 5 of the LISR to credit the ISR paid abroad. 41D277000 It has a transfer pricing study for the operations carried out. 41D279000 It credited tax paid in REFIPRES. 41D281000 It complied with all the requirements to apply ISR withholding from REFIPRES. 41D283000 Indicate if it declared tax on income subject to REFIPRES. 41D286000 The taxpayer made any payment to a resident abroad, in which the ISR that corresponded to said resident abroad was covered by the taxpayer itself. 41D287000 It applied what is provided in Article 1.13 of the Decree published in the DOF on December 26, 2013. 41D288000 It applied any treaty to avoid double taxation. 41D289000 It has the necessary documentation to prove the residence of the country in question, for the purposes of Article 4 of the LISR. 41D290000 It complied with all the requirements to apply a preferential withholding rate. 41D291000 It applied what is provided in Article 1.4 of the Decree published in the DOF on December 26, 2013. 41D298000 In the case of net interest of the exercise, it verified that the credit of VAT derived from interest was met with the requirements established for its credit (for the purposes of Article 5, fraction I of the LIVA). 41D299000 It applied what is provided in Article 2.2 of the Decree published in the DOF on December 26, 2013.

Three-character alphabetic data, (yes, no, or n/a) in uppercase.
These data may not contain special signs (commas, brackets, parentheses, etc.).

41D035000 Date of letter 1.
41D037000 Date of letter 2.
41D039000 Date of letter 3.
41D042000 Date of resolution 1.
41D044000 Date of resolution 2.
41D046000 Date of resolution 3.
41D048000 Date of sending the multiple information declaration (normal).

Friday, February 2, 2024 OFFICIAL GAZETTE 75

41D049000 Date of sending the multiple information declaration (last complementary). 41D056000 Date of presentation of the normal information declaration. 41D057000 Date of presentation of the information declaration (last complementary). 41D185000 Date on which the merger took effect. 41D209000 Date on which the spin-off took effect. 41D255000 Date of start of liquidation.

Data of the date of the letter, of the resolution, when the merger or spin-off took effect, the start of the liquidation, These data will be composed of ten alphanumeric characters that correspond to the date of the letter, of the resolution, and of the sending of the multiple information declaration (two for the day, two for the month, and four for the year separated by slashes /).

41D030000 Specify the number(s) of criterion(s).
41D034000 Number of letter 1.
41D036000 Number of letter 2.
41D038000 Number of letter 3.
41D041000 Number of resolution 1.
41D043000 Number of resolution 2.
41D045000 Number of resolution 3.
41D051000 Identification number (field 1).
41D052000 Identification number (field 2).
41D053000 Identification number (field 3).
41D054000 Identification number (field 4).
41D055000 Identification number (field 5).

Alphanumeric character data.
These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.).

41D018000 RFC 1 (RFC of the natural or legal person who provided fiscal advice to the taxpayer). 41D019000 RFC 2 (RFC of the natural or legal person who provided fiscal advice to the taxpayer). 41D020000 RFC 3 (RFC of the natural or legal person who provided fiscal advice to the taxpayer). 41D021000 RFC 4 (RFC of the natural or legal person who provided fiscal advice to the taxpayer). 41D022000 RFC 5 (RFC of the natural or legal person who provided fiscal advice to the taxpayer). 41D064000 (RFC) specify previous name. 41D065000 (RFC) specify previous name. 41D066000 (RFC) specify previous name. 41D067000 (RFC) specify previous name. 41D068000 (RFC) specify previous name. 41D089000 (RFC) specify name of outsourcing company. 41D090000 (RFC) specify name of outsourcing company. 41D091000 (RFC) specify name of outsourcing company. 41D092000 (RFC) specify name of outsourcing company. 41D093000 (RFC) specify name of outsourcing company. 41D188000 Merged 1: RFC. 41D190000 Merged 2: RFC. 41D192000 Merged 3: RFC. 41D194000 Merged 4: RFC. 41D196000 Merged 5: RFC.

76 OFFICIAL GAZETTE Friday, February 2, 2024
41D198000 Merged 6: RFC.
41D200000 Merged 7: RFC.
41D202000 Merged 8: RFC.
41D204000 Merged 9: RFC.
41D206000 Merged 10: RFC.
41D211000 Split-off 1: RFC.
41D215000 Split-off 2: RFC.
41D219000 Split-off 3: RFC.
41D223000 Split-off 4: RFC.
41D227000 Split-off 5: RFC.
41D231000 Split-off 6: RFC.
41D235000 Split-off 7: RFC.
41D239000 Split-off 8: RFC.
41D243000 Split-off 9: RFC.
41D247000 Split-off 10: RFC.
41D251000 Splitting: RFC.
41D256000 (RFC) liquidator 1 specify name, denomination or corporate name.
41D257000 (RFC) liquidator 2 specify name, denomination or corporate name.
41D258000 (RFC) liquidator 3 specify name, denomination or corporate name.
Data, RFC.
A 13-character alphanumeric data maximum composed of:
Four letters for individuals; or hyphen and three letters for legal entities. Six numeric characters corresponding to the date (two characters for year, two for month and two for day). Three alphanumeric characters for homonymy. Use of uppercase alphabetic characters. This data may not contain special characters (commas, brackets, parentheses, etc., except the & character). 41D130000 Name of buyer 1. 41D132000 Name of buyer 2. 41D134000 Name of buyer 3 41D136000 Name of buyer 4. 41D138000 Name of buyer 5. 41D187000 Merging: denomination or corporate name. 41D189000 Merged 1: denomination or corporate name. 41D191000 Merged 2: denomination or corporate name. 41D193000 Merged 3: denomination or corporate name. 41D195000 Merged 4: denomination or corporate name. 41D197000 Merged 5: denomination or corporate name. 41D199000 Merged 6: denomination or corporate name. 41D201000 Merged 7: denomination or corporate name. 41D203000 Merged 8: denomination or corporate name. 41D205000 Merged 9: denomination or corporate name. 41D207000 Merged 10: denomination or corporate name. Data, settlor: denomination or corporate name, trustee: denomination or corporate name, beneficiary:
denomination or corporate name, merging: denomination or corporate name, merged: denomination or corporate name and place of submission of the annual collaboration report to the real-time verification program.

Friday, February 2, 2024 OFFICIAL GAZETTE 77
Alphanumeric character data.
Alphabetic characters only in uppercase.
41D081000 Number of workers.
41D082000 Total ISR withheld and paid on salaries.
41D083000 Total ISR withheld and paid on assimilated to salaries.
41D084000 Employment subsidy delivered in cash to workers in the exercise.
41D085000 Total income from salaries and wages and assimilated concepts.
41D086000 Total exempt income from salaries and wages.
41D096000 Amount of VAT that originated said operation.
41D140000 Total income from sale of shares.
41D141000 Total income from sale of intangibles.
41D142000 Total average cost of disposed shares.
41D143000 Total original amount of adjusted investment.
41D145000 Amount of payment for the operation.
41D147000 Amount of pending fiscal loss to be amortized from disposal of shares and other securities whose yield is not interest for the purposes of article 8 of the LISR. 41D148000 Deductible amount from financial derivative operations agreed outside of recognized markets. 41D152000 Amount of refund or capital reduction effected. 41D153000 Income tax for the purposes of article 78 fraction I of the LISR. 41D154000 Income tax for the purposes of article 78 fraction II of the LISR. 41D159000 What amount was considered as taxable income. 41D161000 What amount was reduced. 41D170000 Indicate the total amount of the reserve for pension funds, retirement and seniority premiums, which is invested LISR for the purposes of article 29, fraction II of the LISR in force in the reviewed exercise. 41D176000 Indicate the amount of the corresponding accumulation. 41D178000 If affirmative, indicate the amount of the corresponding deduction. 41D180000 If affirmative, indicate the corresponding amount. 41D212000 Asset value:
41D213000 Liability value:
41D214000 Share capital value:
41D216000 Asset value:
41D217000 Liability value:
41D218000 Share capital value:
41D220000 Asset value:
41D221000 Liability value:
41D222000 Share capital value:
41D224000 Asset value:
41D225000 Liability value:
41D226000 Share capital value:
41D228000 Asset value:
41D229000 Liability value:
41D230000 Share capital value:
41D232000 Asset value:

78 OFFICIAL GAZETTE Friday, February 2, 2024
41D233000 Liability value:
41D234000 Share capital value:
41D236000 Asset value:
41D237000 Liability value:
41D238000 Share capital value:
41D240000 Asset value:
41D241000 Liability value:
41D242000 Share capital value:
41D244000 Asset value:
41D245000 Liability value:
41D246000 Share capital value:
41D248000 Asset value:
41D249000 Liability value:
41D250000 Share capital value:
41D252000 Asset value:
41D253000 Liability value:
41D254000 Share capital value:
41D267000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 41D268000 Amount of ISR paid abroad from wealth source abroad. 41D269000 Amount of non-creditable and non-deductible ISR for the purposes of article 5 of the LISR. 41D278000 Total taxable or taxable income in the exercise from REFIPRES. 41D280000 Amount of foreign tax credit paid. 41D282000 Amount of withheld income tax credit. 41D284000 Amount of tax on income subject to REFIPRES. 41D285000 Amount of dividends or profits subject to preferential tax regimes for the purposes of article 177 tenth paragraph of the LISR. For the purposes of these data, data or figures of amounts referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data may not contain special characters such as: peso sign, commas, points, parentheses, etc., they must only consist of the digits 0 to 9. The amounts indicative of amounts must be recorded in pesos, not in thousands of pesos.
Annex Data to provide
1- Balance sheet. 2023 and 2022.
2- Income statement. Total 2023, related parties 2023, non-related parties 2023, total 2022, related parties 2022 and non-related parties 2022. 3- Statement of changes in equity. Contributed capital: share capital, contributed capital: contributions for future capital increases formalized by its governing body, contributed capital: premium on sale of shares, contributed capital:
subordinated obligations in circulation, contributed capital: other contributed capital accounts, earned capital: capital reserves, earned capital: result of previous exercises

Friday, February 2, 2024 OFFICIAL GAZETTE 79
Annex Data to provide
previous, earned capital: result from valuation of securities available for sale, earned capital: result from valuation of cash flow hedging instruments, earned capital: accumulated effect from conversion, earned capital: remeasurements for defined benefit employee benefits, earned capital: result from holding of non-monetary assets, earned capital: other earned capital accounts, earned capital: net profit, earned capital: net loss and total equity. 4- Cash flow statement. 2023 and 2022. 5- Comparative analysis of the accounts of the income statement. 2023, related parties 2023, non-related parties 2023, 2022, related parties 2022, non-related parties 2022, taxable or deductible for ISR: 2023, taxable or deductible for ISR: 2022, non- taxable or not subject to ISR (income) non-deductible (expenses) for ISR: 2023 and non- taxable or not subject to ISR (income) non-deductible (expenses) for ISR: 2022. 6- List of contributions owed by the taxpayer as direct subject or in its capacity as withholding agent. Taxable base, contribution determined by audit owed or in favor, contribution owed or balance in favor determined by the taxpayer, difference and immaterial differences not investigated by audit. 7- List of contributions to be paid. Amount corresponding to the fiscal year audited, amount from previous years, total contributions to be paid and amount of the contribution in litigation. 8- Reconciliation between accounting and fiscal result for purposes of income tax. 2023 and 2022 variation in pesos with respect to the previous fiscal year. 9- Financial derivative operations. Sum of notional amounts, profit by counterparty, loss by counterparty and net effect. 10- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Amount of investment, amount of profits (losses) of previous years in the percentage of participation, amount of profit (loss) of the exercise in the percentage of participation and value of the investment. 11- Partners or shareholders who had shares or partnership interests. Amount of contributions that are not premium on subscription of shares, amount of capital withdrawals, amount of loans: effected, received and amount of premium on subscription of shares. 12- Transactions with related parties. Value of the operation and/or investment for tax purposes (even with zero value), amount of taxpayer's fiscal adjustment so that the operation is considered agreed as with independent parties in comparable operations and modified amount. 14- Informative Data. Amount. 15- Operations carried out with residents abroad. Amount of the operation, ISR withholding determined by audit, ISR withheld paid and difference.

80 OFFICIAL GAZETTE Friday, February 2, 2024
Annex Data to provide
16- Investments. Value of investment, balance pending to deduct at the beginning of the exercise, plus: MOI of the acquisitions during the exercise, less:
disposals and/or write-offs in the exercise, less: deduction in the exercise, less:
immediate deduction in the exercise and balance pending to deduct at the end of the exercise. 17- Loans. Outstanding balance of the loan on December 31 of 2022, total amount of interests paid and/or due, ISR withheld in the exercise, outstanding balance on December 31 of 2023 and total amount of interests deducted in the audited exercise. 19- Operations subject to preferential tax regimes. Total amount of profits or fiscal losses in the share participation, total of taxable or taxable income in the exercise, direct participation or indirect participation average per day of the taxpayer in the exercise (percentage): amount, contributions and refunds: total amount of investments or contributions effected during the exercise, contributions and refunds: total amount of capital refunds received during the exercise, data of the entity located in preferential tax regime: total of profits or fiscal losses of the exercise, data of the entity located in preferential tax regime: total profits distributed in the exercise, data of the entity located in preferential tax regime: total amount of assets not subject to business activity, data of the entity located in preferential tax regime: total amount of assets subject to the business activity, and tax on income subject to REFIPRES. 20- Deduction of net interest of the exercise (article 28, fraction XXXII of the LISR). Amount of taxable income of the previous fiscal year of each of the persons members of the group or of each related party, amount of taxable income of the previous fiscal year of the taxpayer, total of taxable income of the previous fiscal year of the taxpayer and of all persons members of the group or of all related parties, limit of deduction of the taxpayer, total of interests accrued that derive from debts (deductible amounts), net interest pending to deduct from previous exercises (applicable from exercise 2021), total of interest income accrued, net interest, fiscal profit (loss), total of interests accrued that derive from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from debited charges, total amount deducted from expenditures made in pre-operational periods, adjusted fiscal profit, net interest limit and non-deductible interest. Note: The order of these data is only informative, for capture refer to the guide format.

Friday, February 2, 2024 OFFICIAL GAZETTE 81
For the purposes of these data, figures of amounts referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data may not contain special characters such as: peso sign, commas, points, parentheses, etc., they must only consist of the digits 0 to 9. The amounts indicative of amounts must be recorded in pesos, not in thousands of pesos.
Annex Data to provide
4.1- Notes to the financial statements. Text referring to the notes to the financial statements. 6.1- Declaration. Text referring to the declaration. Alphanumeric character data. These texts may contain special characters (peso sign, commas, points, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.
Annex Data to provide
6- List of contributions owed by the taxpayer as direct subject or in its capacity as withholding agent. Rate, tariff or fee. 8- Reconciliation between accounting and fiscal result for purposes of income tax. Percentage in relation to the total of the current year updated (fiscal year), percentage in relation to the total of the current year updated (previous fiscal year) and percentage of variation in pesos with respect to the previous fiscal year. 9- Financial derivative operations. Percentage of cash settlement, percentage of in-kind settlement and proportion that represents of taxable income and/or authorized deductions. 10- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Percentage of participation in the entity's capital. 11- Partners or shareholders who had shares or partnership interests. Percentage of partner or shareholder participation in the exercise and percentage of agreed interest rate in case of received loans. 15- Operations carried out with residents abroad. Rate. 17- Loans. Percentage of interest rate and ISR withholding rate. 19- Operations subject to preferential tax regimes Effective rate of income tax paid abroad (less than 75% of that which would be paid in Mexico), direct participation or indirect participation average per day of the taxpayer in the exercise (percentage): percentage and preferential rate by treaty. 20- Deduction of net interest of the exercise (article 28, fraction XXXII of the LISR). Proportion of income. For the purposes of these data, figures referring to the indicated data will be recorded. Alphanumeric characters with decimals. Amounts representing percentage will be recorded with integers and two decimals, without the percent sign. These data may not contain special characters such as: peso sign, commas, parentheses, etc., they must only consist of the digits 0 to 9.
Annex Data to provide
18- Integration of fiscal losses of previous years.
2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014 and 2013.

82 OFFICIAL GAZETTE Friday, February 2, 2024
For the purposes of these data, figures referring to the indicated data will be recorded. Numeric characters with four decimals. These data may not contain special characters such as: peso sign, commas, parentheses, etc., they must only consist of the digits 0 to 9.
Annex Data to provide
7- List of contributions to be paid. Credit institution or SAT and payment in installments (data of the free writing): receiving administration. 8- Reconciliation between accounting and fiscal result for purposes of income tax. Explain variation. 9- Financial derivative operations. Country of residence, number of contracts celebrated, concept of financial derivative operations (for the purposes of article 16-A of the CFF), type of financial derivative operations (for the purposes of article 20 of the LISR), type of market and name of the market. 10- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Country of fiscal residence of the entity, form of payment (fund transfer, capitalization of credits or debts, etc.). 11- Partners or shareholders who had shares or partnership interests. Country of residence for tax purposes and destination of the loan, form of payment (fund transfer, capitalization of credits or debts, etc.). 12- Transactions with related parties. Type of operation, if in the column "Type of operation", you have selected any of the concepts of "Other income" or "Other payments", specify concept, country of residence, method of transfer pricing applied, the operation involves unique and valuable contributions (yes or no), the operation is agreed as with independent parties in comparable operations (yes or no) values of acts or activities were modified for VAT, or rather, creditable VAT (deductions) as consequence of a transfer pricing adjustment (rule 3.9.1.2., Section B of the RMF
2023) (yes or no) and indicate if you obtained benefit from the
treaties to avoid double taxation (yes, no, n/a).
15- Operations carried out with residents abroad.
Type of operation, if in the column
"Type of operation", you have selected any of the concepts of "Other income" or "Other payments", specify concept, country of residence, Mexico has a broad information exchange agreement with the country of the previous column (yes or no), indicate if it is a related party (yes or no), effected withholding and payment for this operation (yes or no) and applied the benefits of any treaty celebrated by Mexico to avoid double taxation (yes or no). 17- Loans. Type of financing, if in the column "Type of financing" you have selected the concept "Other", specify concept:; was beneficial owner of the interests (yes or no), number of registration of the creditor resident abroad before the SAT valid during the exercise, country of residence for tax purposes, type of currency, denomination of the interest rate, frequency of payability of interest payment, if in the column "Frequency of payability of interest payment" you have selected the concept "Other", specify concept:; guaranteed the loan (yes or no), destination of the borrowed capital and effected placements abroad (yes or no).

Friday, February 2, 2024 OFFICIAL GAZETTE 83
Annex Data to provide
19- Operations subject to preferential tax regimes.
Country of fiscal residence, type of currency of the country of fiscal residence, type of operation, if in the column "Type of operation", you have selected any of the concepts of "Other income" or "Other payments", specify concept, the accounting is at disposal of the authority (yes or no), has any interposed entity (yes or no), in the case of income generated in participation with other entities has the information of the entity that generated income by participation with other entities (yes or no), in the case of income generated in participation with other entities, activity that the entity in which it participates carries out, operations with trust or with the entity or foreign legal figure transparent for tax purposes, indicate if the information is for the case of income generated in trusts and similar (yes or no), operations with trust or with the entity or foreign legal figure transparent for tax purposes, description of the object of the trust, character with which it participates in the trust or in the entity or foreign legal figure transparent for tax purposes and indicate if you used a tax rate or exemption provided in any treaty that Mexico has celebrated to avoid double taxation. Alphanumeric character data. Alphabetic characters only in uppercase. These texts may not contain special characters (commas, brackets, parentheses, etc.).
Annex Data to provide
7- List of contributions to be paid. Number of the operation; payment in installments (data of the free writing): folio number; and office of authorization of payment in installments: number. 17- Loans. Number of office of authorization of the CNBV of the public offer abroad of securities issued in Mexico. For the purposes of these data, figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. These data may not contain special characters (commas, brackets, parentheses, etc.).
Annex Data to provide
7- List of contributions to be paid. Payment date, payment in installments (data of the free writing): presentation date; and office of authorization of payment in installments: date. 10- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Date on which the capital contribution was effected in its subsidiary. 11- Partners or shareholders who had shares or partnership interests. Holding period: from and to. 17- Loans. Validity of the loan: from and to. 19- Operations subject to preferential tax regimes. Trust or entity or foreign legal figure transparent for tax purposes: validity from and trust or entity or foreign legal figure transparent for tax purposes: validity to. Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month and four for the year, separated by slashes /, example: 17/04/2023). These data may not contain special characters (peso sign, commas, points, hyphens, parentheses, etc.), they must only consist of the digits 0 to 9 and the slash /.

84 DIARIO OFICIAL Friday, February 2, 2024

Annex Data to be Provided

9- Financial derivative operations. Tax identification number or RFC.
10- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Tax identification number. 11- Partners or shareholders who held shares or equity interests. Tax identification number or RFC. 12- Transactions with related parties. Tax identification number or RFC. 15- Transactions carried out with residents abroad. Tax identification number. 17- Loans. Tax identification number or RFC and the registration number of the creditor resident abroad before the SAT valid during the audited fiscal year. 19- Transactions subject to preferential tax regimes. Tax identification number. 20- Deduction of net interest for the fiscal year (article 28, fraction XXXII of the LISR). Tax identification number or RFC of each person belonging to the group or of each related party. Tax identification number and registration number of the creditor resident abroad before the SAT. Data, tax identification record of the country of residence. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special characters (commas, brackets, parentheses, etc.). RFC Data, RFC of the related party. Data of maximum 13 alphanumeric characters, composed of:
Four letters for individuals, or a hyphen and three letters for legal entities. Six numeric characters corresponding to the date (two characters for the year, two for the month, and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data cannot contain special characters (commas, brackets, parentheses, etc., except the character &).

Data applicable to the tax audit of:
B Insurance and surety institutions.

Identification Data
Data to be provided:
Taxpayer, public accountant, and legal representative.

09A000000 RFC (of the taxpayer).
09B000000 RFC (of the public accountant).
09B015000 RFC (of the firm).
09C000000 RFC (of the legal representative).

Data, RFC of the taxpayer and of the legal representative.
Data of maximum 13 alphanumeric characters, composed of:
Four letters for individuals; or a hyphen and three letters for legal entities. Six numeric characters corresponding to the date, (two characters for the year, two for the month, and two for the day). Three alphanumeric characters for homonymy. In the case where the legal representative is a resident abroad who does not have this data, the following will be entered: REXT990101xx8. Use of alphabetic characters in uppercase. This data cannot contain special characters (commas, brackets, parentheses, etc., except the character &).

Friday, February 2, 2024 DIARIO OFICIAL 85

09A001000 Trade name or corporate name.
09B001000 Name (of the public accountant) (paternal surname, maternal surname, first name(s)). 09B014000 Name of the firm. 09C001000 Name (of the legal representative) (paternal surname, maternal surname, first name(s)).

Data, full name of the taxpayer and of the legal representative.
Alphanumeric character data.
Alphabetic characters only in uppercase.

09B002000 CURP (of the public accountant).
09C004000 CURP (of the legal representative).

Data of maximum 18 alphanumeric characters, composed of:
Four alphabetic characters.
Six numeric characters.
Six alphabetic characters.
One alphabetic or numeric character.
One numeric character.
Use of alphabetic characters in uppercase.
This data cannot contain special characters (commas, brackets, parentheses, etc.).

Fiscal address of the taxpayer, of the public accountant, and of the legal representative:

09A002000 Federal entity (of the taxpayer).
09B004000 Federal entity (of the public accountant).
09C005000 Federal entity (of the legal representative).

Data chosen from a list (catalog).

09A003000 Borough or municipality (of the taxpayer).
09B005000 Borough or municipality (of the public accountant).
09C006000 Borough or municipality (of the legal representative).

Data, complete borough or municipality.
Alphabetic character data in uppercase.
This data cannot contain special characters (commas, brackets, parentheses, etc.).

09A004000 Neighborhood or locality (of the taxpayer).
09B006000 Neighborhood or locality (of the public accountant).
09C007000 Neighborhood or locality (of the legal representative).

Data, complete neighborhood or locality.
Alphanumeric character data.
Alphabetic characters only in uppercase.
This data cannot contain special characters (commas, brackets, parentheses, etc.).

09A005000 Postal code (of the taxpayer).
09B007000 Postal code (of the public accountant).
09C008000 Postal code (of the legal representative).

Data, complete postal code.
Numeric character data.
This data cannot contain special characters (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

09A006000 Street, exterior and interior number (of the taxpayer).
09B008000 Street, exterior and interior number (of the public accountant).
09C009000 Street, exterior and interior number (of the legal representative).

Data, complete street and number.
Alphanumeric character data.
Alphabetic characters only in uppercase.
This data cannot contain special characters (commas, brackets, parentheses, etc.).

86 DIARIO OFICIAL Friday, February 2, 2024

09A007000 City or population (of the taxpayer).
09B009000 City or population (of the public accountant).
09C010000 City or population (of the legal representative).

Data, complete city or population.
Alphanumeric character data.
Alphabetic characters only in uppercase.
This data cannot contain special characters (commas, brackets, parentheses, etc.).

09A008000 Telephone (of the taxpayer).
09B010000 Telephone (of the public accountant or of the firm).
09C011000 Telephone (of the legal representative).

Data of maximum fifteen alphanumeric characters.
This data cannot contain special characters (peso sign, commas, periods, brackets, parentheses, etc.), it must consist only of digits from 0 to 9.

09A009000 Email (of the taxpayer).
09B011000 Email (of the public accountant).
09B012000 Email (of the CPI tax mailbox).
09C012000 Email (of the legal representative).

Alphanumeric character data.
Alphabetic characters may be entered in lowercase.
This data may contain special characters (periods, hyphens, at sign, etc.).

09A010000 Name of the economic group to which it belongs:
Text or name of the economic group, automatically assigned by SIPRED 2023 once the activity key for tax purposes has been selected.

09A011000 Activity key for tax purposes:
Economic activity or predominant activity data, also known as business line, automatically assigned by SIPRED 2023 once selected from a catalog. For the purposes of this data, the description made for this effect in annex 6 of the RMF valid for 2014 and its corresponding modifications must be taken into account. This text cannot contain special characters (commas, brackets, parentheses, etc.).

09C002000 National (legal representative).
09C003000 Foreign (legal representative).

Data of two alphabetic characters (yes or no).
Use only alphabetic characters in uppercase.
This text cannot contain special characters (commas, brackets, parentheses, etc.).

09C013000 Deed number (legal representative).
09C014000 Notary number (legal representative).

Data of fifteen and ten alphanumeric characters maximum without sign, respectively. This data cannot contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

09C015000 Entity in which the notary is located (legal representative).

Data, complete entity.
Alphabetic character data.
Alphabetic characters only in uppercase.
This data cannot contain special characters (commas, brackets, parentheses, etc.).

09C016000 Date of the power of attorney (legal representative).
09C017000 Date of appointment (legal representative).

Friday, February 2, 2024 DIARIO OFICIAL 87

Data of the certification of the power of attorney and of the appointment to the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power of attorney (two for the day, two for the month, and four for the year separated by slashes /).

09B003000 Registration number of the public accountant.
09B016000 Registration number of the firm.
For the purposes of this data, the number assigned by the AGAFF to the registered public accountant and to their firm will be entered.

Data of exactly five numeric characters, without sign.
This data cannot contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

09B013000 College to which the public accountant belongs.

Data, name of the college to which the registered public accountant belongs. Alphanumeric character data. Alphabetic characters only in uppercase. This text cannot contain special characters (commas, brackets, parentheses, etc.).

09A012000 Name of the taxpayer (Declaration of the taxpayer or of their legal representative). 09B017000 Name of the public accountant who audited (Declaration of the public accountant who audited). 09C018000 Name of the legal representative (Declaration of the legal representative).

Data, full name of the public accountant who audited, of the taxpayer, and of their legal representative, automatically assigned by SIPRED 2023 once the identification data of the taxpayer, their legal representative, and the public accountant who audited have been captured.

General Data
Data to be provided:
Competent Authority:

09D000000 General Administration of Large Taxpayers.
09D001000 General Administration of Large Taxpayers.

Alphabetic character data, in uppercase.
This data cannot contain special characters (commas, brackets, parentheses, etc.).

09D002000 Obligated or Optional.
09D007000 Type of institution: 5- Insurance Institution and 6- Surety Institution. 09D011000 Type of special taxpayer: 0- None, 1- Merger, 2- Spin-off, 3- Liquidation, 4- Trust, and 5- Participating Associate. 09D018000 Type of opinion: 1- Unqualified opinion, 2- Qualified opinion with tax implications, 3- Qualified opinion without tax implications, 4- Adverse opinion with tax implications, 5- Adverse opinion without tax implications, 6- Disclaimer of opinion. 09D033000 It is: 1- Authorization and 2- Consultation. 09D186000 It was carried out for the purposes of: 1- Hedging and 2- Trading. 09D193000 In what capacity did it participate in a merger: 01- Merged and 02- Merger participant. 09D217000 In what capacity did it participate in a spin-off: 01- Spun-off and 02- Spin-off participant. 09D280000 Indicate the country where the foreign resident companies paid the income tax credited by the taxpayer (1). 09D281000 Indicate the country where the foreign resident companies paid the income tax credited by the taxpayer (2). 09D282000 Indicate the country where the foreign resident companies paid the income tax credited by the taxpayer (3).

Data automatically assigned by SIPRED 2023 once selected from a list (catalog).

09D014000 Start date of the fiscal year.
09D015000 End date of the fiscal year.
09D016000 Start date of the previous fiscal year.
09D017000 End date of the previous fiscal year.

88 DIARIO OFICIAL Friday, February 2, 2024

Data of the fiscal year and of the previous fiscal year to which the tax audit corresponds. Divided into start of the fiscal year and end of the fiscal year. These data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal year (two for the day, two for the month, and four for the year separated by slashes /) and ten for the end date of the fiscal year, (two for the day, two for the month, and four for the year, separated by slashes /). Example:
start end
01/01/2023 31/12/2023

09D003000 Opted to audit its financial statements by taxable income (for the purposes of article 32-A CFF). 09D004000 Opted to audit its financial statements by the value of its assets (for the purposes of article 32-A CFF). 09D005000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A CFF).

Data of two alphabetic characters, (yes or no) in uppercase.
These data cannot contain special characters (commas, brackets, parentheses, etc.).

09D006000 In case of negative response to all questions in indices 09D003000, 09D004000, and 09D005000 above, mention the reason for presenting the audit.

Alphanumeric character data.
This text may contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.

09D008000 Part of a participating association.
09D009000 First audit.
09D010000 It is a company specialized in the investment in energy, electricity, and infrastructure assets. 09D012000 Affiliate company. 09D013000 Subsidiary company. 09D024000 Carried out transactions with related parties. 09D025000 If your answer was affirmative in the previous index (must fill out annexes 14 and 15). 09D026000 Carried out transactions with national related parties. 09D027000 Carried out transactions with foreign related parties. 09D028000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 09D029000 During the fiscal year, it decreased pending tax losses from previous years for the purposes of article 9 Fraction II of the LISR (in case of affirmative, must fill out annex 20). 09D030000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of tax and customs provisions. 09D032000 Obtained any resolution from the SAT or the SHCP that affected its fiscal situation during the fiscal year. 09D041000 Obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the fiscal year (includes PTU). 09D048000 Has filed any means of defense against tax provisions. 09D051000 Is obligated to report reportable schemes for the fiscal year. 09D059000 Celebrated financial derivative operations that had tax effects during the fiscal year in the income tax (in case of affirmative, must fill out annex 11). 09D060000 Maintained permanent investments in subsidiaries, associates, and affiliates during the fiscal year (in case of affirmative, must fill out annex 12). 09D061000 Carried out transactions with residents abroad (in case of affirmative, must fill out section 17). 09D062000 Obtained loans during the fiscal year (in case of affirmative, must fill out annex 19).

Friday, February 2, 2024 DIARIO OFICIAL 89

09D063000 Has had changes of trade name or corporate name during the audited fiscal year. 09D064000 In case of affirmative to the previous index, has the notices of change of trade name or corporate name before the Federal Taxpayer Registry (for the purposes of article 29, fraction I of the RCFF), also specify the previous RFC and names. 09D070000 Has had changes of fiscal address during the audited fiscal year. 09D071000 In case of affirmative to the previous index, has all notices of change of fiscal address (for the purposes of article 29, fraction IV of the RCFF). 09D072000 Has updated economic activities and obligations during the audited fiscal year. 09D073000 In case of affirmative to the previous index, has all notices of update of economic activities and obligations (for the purposes of article 29, fraction VII of the RCFF). 09D074000 For the audited fiscal year, has the notices of opening or closing carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premises or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 09D075000 During the fiscal year, notices of compensation of balances in favor were presented (for the purposes of article 23 of the CFF). 09D076000 Indicate if during the fiscal year its equity interests, shares, or equivalent were sold by the taxpayer, if the same complied with what is provided in article 26, fraction XI of the CFF. 09D077000 Has shareholders resident in the country. 09D078000 In case of affirmative to the previous index, are they registered in the Federal Taxpayer Registry (for the purposes of article 27 of the CFF). 09D079000 Indicate if it identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire fiscal year reviewed. 09D080000 Indicate if it verified that the operations with that client or supplier do not have fiscal effect for the purposes of article 69-B of the CFF. 09D081000 Has employees. 09D089000 In case of negative, from index 09D080000, has any personnel service contracts (outsourcing). 09D095000 Obtained loss from the alienation of accounts and documents receivable in the fiscal year. 09D096000 The accounts and documents receivable in the fiscal year were assigned as part of a restructuring or payment of dividends or profits. 09D098000 Kept accounting for the purposes of article 28 of the CFF, 33 and 34 of the RCFF, and 32 fraction I of the LIVA. 09D099000 The supporting documentation of the records or entries is available at its fiscal address (for the purposes of article 28 fraction III of the CFF). 09D105000 Journal. 09D106000 Ledger. 09D107000 Minutes of partners' or shareholders' meetings. 09D108000 Partners or shareholders. 09D109000 The taxpayer participated in a restructuring in which the alienation of its shares at fiscal cost was authorized, or the deferral
of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of article 24 of the LISR). 09D110000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (for the purposes of article 69-B bis of the CFF). 09D112000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes.

90 DIARIO OFICIAL Friday, February 2, 2024

09D113000 Recognized or reported said income.
09D114000 Changed the business model.
09D115000 Issue receipts for the activities carried out and preserve the files (for the purposes of article 76, fractions II and XVII of the LISR). 09D122000 Obtained tax refunds from the authority that generated interest. 09D123000 In case of affirmative, accumulated the income from interest paid by the tax authority. 09D124000 Present in due time and form the obligation provided for the purposes of article 55 fraction I, of the LISR. 09D125000 Present in due time and form the obligation provided for the purposes of article 55 fraction II of the LISR. 09D126000 Inform the tax authorities of loans, contributions for future capital increases, or capital increases received in cash, in national or foreign currency, greater than $600,000.00. (for the purposes of article 76, fraction XVI of the LISR, as well as with the applicable rules of the RMF for 2023). 09D127000 With respect to said activities, complied in due time and form with the obligation provided for the purposes of article 55 fraction II of the LISR, as provided in article 89 of that same regulation. 09D129000 Indicate if it alienated shares or intangibles during the fiscal year. 09D131000 Is a related party. 09D133000 Is a related party. 09D135000 Is a related party. 09D137000 Is a related party. 09D139000 Is a related party. 09D144000 Made withholding. 09D146000 In case of having a tax loss in the alienation of shares, presented notice within ten days following the date of the operation. 09D149000 Indicate if it transmitted monetary assets by more than 51%. 09D150000 Indicate if it carried out a refund or reduction of shares. 09D151000 Indicate if it refunded premium on share subscription. 09D155000 Indicate if it carried out a refund or reduction of shares derived from the absorption of financial losses. 09D163000 The various losses meet all the deduction requirements for the purposes of article 27 of the LISR. 09D164000 Has a pension, retirement, and seniority premium fund. 09D166000 Deducts the yields from the investment of funds destined for the reserves for the granting of pensions or retirements to personnel. 09D167000 The reserve for the pension fund is included in the annual inflationary adjustment within the credits. 09D168000 In the fiscal year, it deducted uncollectible credits for the purposes of article 25 fraction V of the LISR. 09D169000 In the case of losses from uncollectible credits, for the purposes of article 27 fraction XV of the LISR. 09D182000 Considered the balance at the start of the fiscal year of the pending inflationary gain to be decreased from the deductible annual inflationary adjustment or from the cost of non-financial assets alienated. 09D183000 Included said balance in the determination of the average annual balance of debts for the purposes of determining the annual inflationary adjustment of the fiscal year. 09D184000 Decreased the balance of the pending inflationary gain to be decreased in the audited fiscal year from the deductible annual
inflationary adjustment or from the cost of non-financial assets alienated (for the purposes of article two transitional, fraction XXV, of the transitional provisions for 2020).

Friday, February 2, 2024 OFFICIAL GAZETTE 91
09D185000 Carried out derivative financial operations (for the purposes of article 20 of the LISR). 09D187000 In the affirmative case, accumulated income from derivative financial operations. 09D189000 Made deductions related to derivative financial operations. 09D191000 Obtained losses in derivative financial operations with related parties for the purposes of article 28, fraction XIX of the LISR. 09D268000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 09D269000 In the affirmative case, complied with all requirements for the purposes of articles 187 and 188 of the LISR. 09D270000 Was part of a trust for the acquisition or construction of real estate (fibra). 09D271000 In the affirmative case, complied with all requirements for the purposes of articles 187 and 188 of the LISR for the aforementioned index. 09D273000 Verified that the tax paid abroad and credited in the fiscal year actually corresponds to an income tax for which there is a right to its credit, in accordance with the general rules issued by the Tax Administration Service. 09D274000 The credited tax was paid directly by the taxpayer abroad. 09D279000 Regarding an income tax paid by resident societies abroad, resulting from a payment of dividends or profits distributed in favor of the taxpayer, verified that all and each of the requirements provided for in the applicable tax regulations for its credit had been met. 09D283000 Credits only the income tax paid abroad in the fiscal year. 09D284000 Indicate if you credit a remainder of the income tax paid abroad corresponding to previous fiscal years. 09D285000 Carried out operations with preferential tax regimes through entities or legal figures abroad that are fiscally transparent abroad (in the affirmative case, Annex 21 must be filled out). 09D301000 Carries out acts or activities not subject to value-added tax. 09D302000 Complied with tax provisions to determine taxable and exempt acts or activities. 09D303000 Applied the option for the purposes of article 5-B of the LIVA in the proration of unidentifiable tax with taxable activities, to which the 0% rate and exempt activities apply. 09D304000 Indicate if, for the purposes of determining the definitive monthly payments of value-added tax, you credit tax at 100%. 09D305000 Made adjustments to the value of the creditable tax (for the purposes of article 5-A of the LIVA). 09D306000 Considered indemnifications as the object of the Value-Added Tax Law. 09D307000 In the case of payment of indemnifications for theft or total loss of automobiles to legal entities and individuals with business activity, these persons, when issuing the corresponding invoices, transferred to the insurer an amount for the concept of value-added tax. 09D308000 In the affirmative case, credited the value-added tax transferred in said operations. Alphabetic data of two characters, (yes or no) in uppercase. These data may not contain special signs (commas,
brackets, parentheses, etc.). 09D034000 The requirements established in the resolution (authorization or consultation) were met. 09D088000 Created a reserve for pension or retirement funds for personnel or made changes to said fund LISR (for the purposes of article 29 of the LISR and article 65 of the RLISR). 09D100000 Regarding commission agents, carried out the separation in their accounting and records of the operations they carry out on their own account from those they effect on behalf of the principal (for the purposes of article 32, fraction II of the LIVA and article 35 of the RLIVA).

92 OFFICIAL GAZETTE Friday, February 2, 2024
09D101000 Issued and delivered fiscal vouchers (for the purposes of article 32 fraction III of the LIVA, as well as 20 and 74 of the RLIVA). 09D102000 Issued fiscal vouchers for the withholding of the tax that is effected for the purposes of article 1-A of the LIVA (article 32, fraction V of the LIVA, as well as with the applicable rules of the RMF for 2023). 09D103000 Provided monthly and in a timely manner to the tax authorities, information on the persons to whom taxes were withheld (article 32, fraction V of the LIVA, as well as with the applicable rules of the RMF for 2023). 09D104000 Provided monthly and in a timely manner to the tax authorities, information on the payment, withholding, credit, and transfer of value-added tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which the value-added tax was transferred or was transferred to it, including activities for which it was not obligated to pay (for the purposes of article 32 fraction VIII of the LIVA, as well as the applicable rules of the RMF for 2023). 09D111000 The taxpayer's actions related to the restructuring referred to in the previous index remained in the restructured group during the audited fiscal year. 09D116000 Issue fiscal vouchers in which the amount of payments made to residents abroad is recorded in terms of Title V of the LISR and the withheld tax (for the purposes of article 76 fraction III of the LISR). 09D117000 Keep a record of the operations carried out with securities issued in series (for the purposes of article 76, fraction VIII of the LISR and article 111 of the RLISR). 09D118000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, fraction XI subsection a) of the LISR). 09D119000 Present on time the declaration of operations carried out in the previous calendar year, through trusts by which business activities were carried out in which it intervened (for the purposes of article 76, fraction XIII of the LISR). 09D120000 Provide to the partners or shareholders to whom dividends were paid, a fiscal voucher in which their amount is indicated, the ISR withheld, in which it is indicated if the dividends come from any specific account or record (for the purposes of article 76, fraction XI subsection b) of the LISR). 09D121000 Inform the tax authorities, as tax provisions indicate, of the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of article 76, fraction XV of the LISR). 09D128000 Withhold and pay the additional ISR at the rate of 10% on distributed dividends or profits (for the purposes of article 140, second paragraph of the LISR). 09D156000 When having borrowed capitals and granting loans to third parties, the established cap for
its deduction was applied (for the purposes of article 27, fraction VII of the LISR and 38 of the RLISR). 09D157000 In the case of fees or gratuities to administrators, commissioners, directors, general managers, or members of the board of directors, oversight, advisory, or any other kind, the requirements to which they are subject were met (for the purposes of article 27, fraction IX of the LISR). 09D158000 In the cases of technical assistance, technology transfer, or royalties, it was proven that the provider of the knowledge had its own technical elements for it, provided them directly and they were effectively carried out (for the purposes of article 27, fraction X of the LISR). 09D159000 In the case of the acquisition cost or the interest derived from received credits, they corresponded to market rates and when they exceeded, the excess was considered non-deductible (for the purposes of article 27, fraction XIII of the LISR).

Friday, February 2, 2024 OFFICIAL GAZETTE 93
09D160000 In the case of per diems or travel expenses, it was verified that the requirements for the purposes of article 28 fraction V of the LISR had been met. 09D161000 In the case of loss from the alienation of shares and other securities, as well as financial losses derived from derivative financial operations of capital referred to shares or share indices, the established requirements for their deduction were met (for the purposes of article 28 fraction XVII of the LISR as well as the applicable rules of the RMF for 2023). 09D162000 In the case of granting the use or temporary enjoyment of automobiles and airplanes, complied with the established requirements for their deduction (for the purposes of article 28 fraction XIII of the LISR and 60 of the RLISR). 09D170000 Regarding insurance institutions, during the fiscal year, only deducted the creation or increase of risk reserves in progress, for obligations pending to be fulfilled for accidents and for expirations, as well as those for catastrophic risks (for the purposes of article 50 of the LISR). 09D171000 If the insurance institution has authorization for the sale of pension insurance, derived from Social Security Laws, and considered during the fiscal year the deduction of the creation or increase of the special mathematical reserve linked to said insurance, as well as the other reserves provided for in the Law of Insurance and Surety Institutions, verified that the condition had been met that any release be destined to the special fund of pension insurance in terms of that latter regulation (in which the Federal Government participates as trustee) (for the purposes of article 50 of the LISR). 09D172000 If at the end of the fiscal year, the decrease of the aforementioned reserves with respect to those maintained at the end of the immediate previous fiscal year proceeded, verified that the differential had been considered as accumulative income, in the terms and with the limitations provided for the purposes of article 50 of the LISR. 09D173000 For the purposes of article 44 of the LISR, the insurance institution considered as credits the land and shares that represent investments authorized to guarantee the deductible reserves, determining for this purpose the balances provided for the purposes of article 51 of the LISR. 09D174000 If during the fiscal year it alienated the land and shares referred to in the previous line, the insurance institution recognized any update in the original amount of the investment, or well, in the proven acquisition cost, as appropriate (for the purposes of article 51 of the LISR). 09D175000 For the case of surety institutions, it deducted, after review by the National Commission of Insurance and Sureties, the surety reserve in force and the contingency reserve (for the purposes of article 52 of the LISR). 09D176000 If at the end of the fiscal year, it proceeded for the surety institution to decrease the aforementioned reserves, with respect to those
constituted in the immediate previous fiscal year, it verified that the difference had been accumulated as income in that fiscal year (for the purposes of article 52 of the LISR). 09D177000 In the case of having acquired goods or rights by dation in payment or by adjudication, which cannot be kept in property by legal provision, deducted them in accordance with article 25 of the LISR (for the purposes of article 53 of the LISR). 09D178000 Deducted claims for direct sureties from sureties that were not duly guaranteed in accordance with what is established in the Federal Law of Surety Institutions, as well as what is established in Circular F-23 issued by the National Commission of Insurance and Sureties published in the DOF on February 23, 2009. 09D179000 Deducted fiscally accidents originating from premiums paid outside the period established in article 40 of the Law on the Insurance Contract and rule 3.3.1.1. of the RMF for 2018 is not applicable to it. 09D180000 For the determination of the annual average balance of credits, considered the credits that are owed by individuals and do not come from their business activities, that have been at sight, for a term of less than one month or for a term greater if they were collected before the month.

94 OFFICIAL GAZETTE Friday, February 2, 2024
09D181000 Has a balance of pending inflationary gain to be decreased from the deductible annual inflation adjustment or from the cost of alienated non-financial assets, having applied article 53-a, fraction II, of the law in force until 2001. 09D219000 Transmitted fiscal attributes such as fiscal losses, CUFIN, CUCA. 09D272000 Has the supporting documentation for the payment of the ISR paid abroad that was credited. 09D275000 Complies with the requirements established for the purposes of article 5 of the LISR to credit the ISR paid abroad. 09D286000 Has a transfer pricing study for the operations carried out. 09D288000 Credited tax paid in REFIPRES. 09D290000 Complied with all requirements to apply ISR withholding from REFIPRES. 09D292000 Indicate if you declared tax on income subject to REFIPRES. 09D295000 The taxpayer made any payment to a resident abroad, in which the ISR that corresponded to said resident abroad, was covered by the taxpayer itself. 09D296000 Applied what is provided by article 1.13 of the Decree published in the DOF on December 26, 2013. 09D297000 Applied any treaty to avoid double taxation. 09D298000 Has the necessary documentation that accredits that the foreigners in favor of whom a lower withholding rate of the income tax was applied, are residents for tax purposes in the country in question, for the purposes of article 4 of the LISR. 09D299000 Complied with all requirements to apply a preferential withholding rate. 09D300000 Applied what is provided by article 1.4 of the Decree published in the DOF on December 26, 2013. 09D309000 In the case of net interest of the fiscal year, verified that the credit of IVA derived from interest complied with the established requirements for its credit (for the purposes of article 5 fraction I of the LIVA). 09D310000 For the purposes of determining the base of the value-added tax regarding the alienation of used automobiles and trucks, from insured individuals who do not transfer in an express and separate manner said tax, for the purposes of article 27 of the RLIVA. 09D311000 In the affirmative case, indicate if the acquisition cost that the taxpayer decreased from the price agreed upon for the sale of the salvaged good, was a different payment made independently from the indemnification. 09D312000 In the affirmative case, the payment made for the acquisition of the salvaged good, was registered in accounts different from the accounts where it registered the payment for indemnification. 09D313000 Applied what is provided in article 2.2 of the Decree published in the DOF on December 26, 2013. Alphabetic data of three characters, (yes, no or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 09D036000 Date of office 1. 09D038000 Date of office 2. 09D040000 Date of office 3. 09D043000 Date of resolution 1. 09D045000 Date of resolution 2. 09D047000 Date of resolution 3. 09D049000 Date of sending the multiple information declaration (normal).
09D050000 Date of sending the multiple information declaration (last complementary).

Friday, February 2, 2024 OFFICIAL GAZETTE 95
09D057000 Date of presentation of the normal information declaration.
09D058000 Date of presentation of the information declaration (last complementary). 09D194000 Date on which the merger took effect. 09D218000 Date on which the spin-off took effect. 09D264000 Start date of the liquidation. Data of the date of the office, of the resolution, when the merger or spin-off took effect, the start of the liquidation. These data will be composed of ten alphanumeric characters that correspond to the date of the office, of the resolution and of the sending of the multiple information declaration (two for the day, two for the month and four for the year separated by diagonals /). 09D031000 Specify the number(s) of criterion(s). 09D035000 Number of office 1. 09D037000 Number of office 2. 09D039000 Number of office 3. 09D042000 Number of resolution 1. 09D044000 Number of resolution 2. 09D046000 Number of resolution 3. 09D052000 Identification number (field 1). 09D053000 Identification number (field 2). 09D054000 Identification number (field 3). 09D055000 Identification number (field 4). 09D056000 Identification number (field 5). Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, diagonals, brackets, parentheses, etc.). 09D019000 RFC 1 (RFC of the individual or legal entity that provided tax advice to the taxpayer). 09D020000 RFC 2 (RFC of the individual or legal entity that provided tax advice to the taxpayer). 09D021000 RFC 3 (RFC of the individual or legal entity that provided tax advice to the taxpayer). 09D022000 RFC 4 (RFC of the individual or legal entity that provided tax advice to the taxpayer). 09D023000 RFC 5 (RFC of the individual or legal entity that provided tax advice to the taxpayer). 09D065000 (RFC) specify previous name. 09D066000 (RFC) specify previous name. 09D067000 (RFC) specify previous name. 09D068000 (RFC) specify previous name. 09D069000 (RFC) specify previous name. 09D090000 (RFC) specify name of outsourcing society. 09D091000 (RFC) specify name of outsourcing society. 09D092000 (RFC) specify name of outsourcing society. 09D093000 (RFC) specify name of outsourcing society. 09D094000 (RFC) specify name of outsourcing society. 09D197000 Merged 1: RFC. 09D199000 Merged 2: RFC. 09D201000 Merged 3: RFC. 09D203000 Merged 4: RFC. 09D205000 Merged 5: RFC. 09D207000 Merged 6: RFC.

96 OFFICIAL GAZETTE Friday, February 2, 2024
09D209000 Merged 7: RFC.
09D211000 Merged 8: RFC.
09D213000 Merged 9: RFC.
09D215000 Merged 10: RFC.
09D220000 Split 1: RFC.
09D224000 Split 2: RFC.
09D228000 Split 3: RFC.
09D232000 Split 4: RFC.
09D236000 Split 5: RFC.
09D240000 Split 6: RFC.
09D244000 Split 7: RFC.
09D248000 Split 8: RFC.
09D252000 Split 9: RFC.
09D256000 Split 10: RFC.
09D260000 Splitter: RFC.
09D265000 (RFC) liquidator 1 specify name denomination or corporate name.
09D266000 (RFC) liquidator 2 specify name denomination or corporate name.
09D267000 (RFC) liquidator 3 specify name denomination or corporate name.
Data, RFC.
Data of 13 alphanumeric characters maximum composed of:
Four letters for individuals; or hyphen and three letters for legal entities. Six numeric characters that correspond to the date (two characters for year, two for month and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the & character). 09D130000 Name of buyer 1. 09D132000 Name of buyer 2. 09D134000 Name of buyer 3. 09D136000 Name of buyer 4. 09D138000 Name of buyer 5. 09D196000 Merger: denomination or corporate name. 09D198000 Merged 1: denomination or corporate name. 09D200000 Merged 2: denomination or corporate name. 09D202000 Merged 3: denomination or corporate name. 09D204000 Merged 4: denomination or corporate name. 09D206000 Merged 5: denomination or corporate name. 09D208000 Merged 6: denomination or corporate name. 09D210000 Merged 7: denomination or corporate name. 09D212000 Merged 8: denomination or corporate name. 09D214000 Merged 9: denomination or corporate name. 09D216000 Merged 10: denomination or corporate name. Data, settlor: denomination or corporate name, trustee: denomination or corporate name, beneficiary: denomination or corporate name, merger: denomination or corporate name, merged: denomination or corporate name and place of presentation of the annual collaboration report to the real-time verification program.

Friday, February 2, 2024 OFFICIAL GAZETTE 97
Data of alphanumeric characters.
The alphabetic characters only in uppercase.
09D082000 Number of workers.
09D083000 Total of ISR withheld and paid by salaries.
09D084000 Total of ISR withheld and paid by assimilated salaries.
09D085000 Employment subsidy delivered in cash to workers in the fiscal year. 09D086000 Total income from salaries and wages and assimilated concepts. 09D087000 Total exempt income from salaries and wages. 09D097000 Amount of IVA that originated said operation. 09D140000 Total income from sale of shares. 09D141000 Total income from sale of intangibles. 09D142000 Total average cost of alienated shares. 09D143000 Total amount of the adjusted original investment. 09D145000 Amount of the payment for the operation. 09D147000 Amount of pending fiscal loss to be amortized from alienation of shares and of other securities whose yield is not interest for the purposes of article 8 of the LISR. 09D148000 Deductible amount from derivative financial operations contracted outside recognized markets. 09D152000 Amount of the refund or reduction of capital effected. 09D153000 Income tax for the purposes of article 78 fraction I of the LISR. 09D154000 Income tax II for the purposes of article 78 fraction II of the LISR. 09D165000 Indicate the total amount of the reserve for pension funds, retirement, and seniority premiums, which is invested for the purposes of article 29, fraction II of the LISR in force in the reviewed fiscal year. 09D188000 Indicate the amount of the corresponding accumulation. 09D190000 In the affirmative case, indicate the amount of the corresponding deduction. 09D192000 In the affirmative case, indicate the corresponding amount. 09D221000 Asset value:
09D222000 Liability value:
09D223000 Share capital value:
09D225000 Asset value:
09D226000 Liability value:
09D227000 Share capital value:
09D229000 Asset value:
09D230000 Liability value:
09D231000 Share capital value:
09D233000 Asset value:
09D234000 Liability value:
09D235000 Share capital value:
09D237000 Asset value:
09D238000 Liability value:
09D239000 Share capital value:
09D241000 Asset value:
09D242000 Liability value:
09D243000 Share capital value:

98 OFFICIAL GAZETTE Friday, February 2, 2024
09D245000 Asset Value:
09D246000 Liability Value:
09D247000 Share Capital Value:
09D249000 Asset Value:
09D250000 Liability Value:
09D251000 Share Capital Value:
09D253000 Asset Value:
09D254000 Liability Value:
09D255000 Share Capital Value:
09D257000 Asset Value:
09D258000 Liability Value:
09D259000 Share Capital Value:
09D261000 Asset Value:
09D262000 Liability Value:
09D263000 Share Capital Value:
09D276000 Amount of Income Tax (ISR) paid abroad derived from dividends or profits received from residents abroad. 09D277000 Amount of Income Tax (ISR) paid abroad from foreign source wealth. 09D278000 Amount of non-creditable and non-deductible Income Tax (ISR) for the purposes of Article 5 of the Income Tax Law (LISR). 09D287000 Total accumulative or taxable income in the fiscal year from REFIPRES. 09D289000 Amount of foreign tax credit paid. 09D291000 Amount of withheld income tax credit. 09D293000 Amount of tax on income subject to REFIPRES. 09D294000 Amount of dividends or profits subject to preferential tax regimes for the purposes of the tenth paragraph of Article 177 of the LISR. For the purposes of this data, amounts or figures referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to that amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., they must consist only of digits from 0 to 9. The indicative amount quantities must be recorded in pesos, not in thousands of pesos.
Annex Data to Provide
1- Balance sheet. 2023 and 2022.
2- Income Statement. Total 2023, related parties 2023, non-related parties 2023, total 2022, related parties 2022 and non-related parties 2022. 3- Statement of changes in equity. Contributed capital: paid-in capital or social fund, contributed capital: subordinated conversion obligations, contributed capital: contributions for future capital increases, earned capital: capital reserves, earned capital: results of prior periods, earned capital: result of the period, earned capital: permanent investments-participation in other equity accounts, earned capital: result from holding non-monetary assets, earned capital: surplus or deficit from valuation of investments, earned capital: remeasurements of defined benefit employee benefits and total equity.

Friday, February 2, 2024 OFFICIAL GAZETTE 99
Annex Data to Provide
4- Cash flow statement. 2023 and 2022.
5- Comparative analysis of income statement accounts.
2023, related parties 2023, non-related parties 2023, 2022, related parties 2022, non-related parties 2022, accumulative or deductible for ISR: 2023, accumulative or deductible for ISR: 2022, non-accumulative or not subject to ISR (income) non-deductible (expenses) for ISR: 2023 and non-accumulative or not subject to ISR (income) non-deductible (expenses) for ISR: 2022. 6- List of contributions owed by the taxpayer as the direct subject or in their capacity as withholding agent. Taxable base, contribution determined by audit owed or in favor, contribution owed or balance in favor determined by the taxpayer, difference and immaterial differences not investigated by audit. 7- Deferred Inflationary Gain. Amount of deferred inflationary gain or balance pending application, application in subsequent inflationary losses or deductible annual inflation adjustment in subsequent periods: amount, application of the updated cost of non-financial assets cost of shares: amount, application of the updated cost of non-financial assets fixed asset cost: amount and balance of the Deferred Inflationary Gain pending application in subsequent periods. 8- Value of acts or activities for the purpose of Value Added Tax (VAT). Subject to the 16% rate, subject to the 0% rate, exempt, not subject and total. 9- List of contributions to be paid. Amount corresponding to the audited fiscal year, amount from prior years, total contributions to be paid and amount of the contribution in litigation. 10- Reconciliation between accounting and tax results for the purpose of income tax. 2023 and 2022 variation in pesos with respect to the previous fiscal year. 11- Derivative financial operations. Sum of notional amounts, profit by counterparty, loss by counterparty and net effect. 12- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Amount of the investment, amount of profits (losses) from prior periods in the percentage of participation, amount of profit (loss) of the period in the percentage of participation and value of the investment. 13- Partners or shareholders who held shares or equity interests. Amount of contributions that are not share premium, amount of capital withdrawals, amount of loans: made, received and amount of share premium. 14- Transactions with related parties. Value of the operation and/or investment for tax purposes (even with zero value), amount of taxpayer's tax adjustment so that the operation is considered agreed upon as with independent parties in comparable operations and modified amount. 16- Informative Data. Amount. 17- Operations carried out with residents abroad. Amount of the operation, ISR withheld determined by audit, ISR withheld paid and difference. 18- Investments. Investment value, balance pending to deduct at the beginning of the period, plus: MOI of acquisitions during the period, less: disposals and/or write-offs in the period, less: deduction in the period, less: immediate deduction in the
period and balance pending to deduct at the end of the period.

100 OFFICIAL GAZETTE Friday, February 2, 2024
Annex Data to Provide
19- Loans. Outstanding loan balance as of December 31, 2022, total amount of interest paid and/or due, ISR withheld in the period, outstanding balance as of December 31, 2023 and total amount of interest deducted in the audited period. 21- Operations subject to preferential tax regimes. Total amount of fiscal profits or losses in share participation, total accumulative or taxable income in the period, direct participation or average indirect participation per day of the taxpayer in the period (percentage): amount, contributions and refunds: total amount of investments or contributions made during the period, contributions and refunds: total amount of capital refunds received during the period, data of the entity located in a preferential tax regime:
Total profits or fiscal losses of the period, data of the entity located in a preferential tax regime: total profits distributed in the period, data of the entity located in a preferential tax regime: total amount of assets not subject to business activity, data of the entity located in a preferential tax regime: total amount of assets subject to business activity, and tax on income subject to REFIPRES. 22- Deduction of net interest of the period (Article 28, fraction XXXII of the LISR). Amount of accumulative income of the previous fiscal year of each of the group members or each related party, amount of accumulative income of the previous fiscal year of the taxpayer, total accumulative income of the previous fiscal year of the taxpayer and all group members or all related parties, taxpayer's deduction limit, total accrued interest deriving from debts (deductible amounts), net interest pending deduction from prior periods (applicable from the 2021 period), total accumulated interest income, net interest, fiscal profit (loss), total accrued interest deriving from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted fiscal profit, net interest limit and non-deductible interest. Note: The order of this data is for informational purposes only; for capture, refer to the guide format. For the purposes of this data, amounts or figures referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to that amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., they must consist only of digits from 0 to 9. The indicative amount quantities must be recorded in pesos, not in thousands of pesos.
Annex Data to Provide
4.1- Notes to the financial statements. Text referring to the notes to the financial statements. 6.1- Declaration. Text referring to the declaration.

Friday, February 2, 2024 OFFICIAL GAZETTE 101
Alphanumeric character data.
These texts may contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.
Annex Data to Provide
6- List of contributions owed by the taxpayer as the direct subject or in their capacity as withholding agent. Rate, tariff or fee. 10- Reconciliation between accounting and tax results for the purpose of income tax. Percentage in relation to the total of the current year updated (fiscal year), percentage in relation to the total of the current year updated (previous fiscal year) and percentage of variation in pesos with respect to the previous fiscal year. 11- Derivative financial operations. Percentage of cash settlement, percentage of in-kind settlement and proportion representing accumulative income and/or authorized deductions. 12- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Percentage of participation in the entity's capital. 13- Partners or shareholders who held shares or equity interests. Percentage of the partner or shareholder's participation in the period and percentage of the agreed interest rate in case of received loan. 17- Operations carried out with residents abroad. Rate. 19- Loans. Percentage of the interest rate and ISR withholding rate. 21- Operations subject to preferential tax regimes. Effective rate of income tax paid abroad (less than 75% of that which would be paid in Mexico), direct participation or average indirect participation per day of the taxpayer in the period (percentage): percentage and preferential rate by treaty. 22- Deduction of net interest of the period (Article 28, fraction XXXII of the LISR).\nProportion of income. For the purposes of this data, amounts or figures referring to the indicated data will be recorded. Alphanumeric character data with decimals. Amounts representing percentages will be recorded with integers and two decimals, without the percentage sign. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits from 0 to 9.
Annex Data to Provide
20- Integration of fiscal losses from prior periods.
2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, and 2013.
For the purposes of this data, amounts or figures referring to the indicated data will be recorded. Numeric character data with four decimals. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits from 0 to 9.
Annex Data to Provide
9- List of contributions to be paid. Credit institution or SAT and payment in installments (data from the free-form document): receiving administration. 10- Reconciliation between accounting and tax results for the purpose of income tax. Explain variation. 11- Derivative financial operations. Country of residence, number of contracts entered into, concept of derivative financial operations (for the purposes of Article 16-A of the Federal Tax Code (CFF)), type of derivative financial operations (for the purposes of Article 20 of the LISR), type of market and name of the market.

102 OFFICIAL GAZETTE Friday, February 2, 2024
Annex Data to Provide
12- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Country of fiscal residence of the entity, form of payment (fund transfer, capitalization of credits or debts, etc.). 13- Partners or shareholders who held shares or equity interests. Country of residence for tax purposes and destination of the loan, form of payment (fund transfer, capitalization of credits or debts, etc.). 14- Transactions with related parties. Type of operation, in case that in the "Type of operation" column, any of the concepts of "Other income" or "Other payments" was selected, specify concept, country of residence, transfer pricing method applied, the operation involves unique and valuable contributions (yes or no), the operation is agreed upon as with independent parties in comparable operations (yes or no) were the values of acts or activities for VAT modified, or of creditable VAT (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2., Section B of the 2023 RMF) (yes or no) and indicate if you obtained the benefit of treaties to avoid double taxation (yes, no, n/a). 17- Operations carried out with residents abroad. Type of operation, in case that in the column "Type of operation", any of the concepts of "Other income" or "Other payments" was selected, specify concept, country of residence, Mexico has a broad information exchange agreement with the country of the previous column (yes or no), indicate if it is a related party (yes or no), did you withhold and remit for this operation (yes or no) and did you apply the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no). 19- Loans. Type of financing, in case that in the column "Type of financing" you selected the concept "Other", specify concept: were you the effective beneficiary of the interest (yes or no), creditor's registration number resident abroad with the SAT valid during the period, country of residence for tax purposes, type of currency, denomination of the interest rate, frequency of interest payment due, in case that in the column "Frequency of interest payment due" you selected the concept "Other", specify concept, did you guarantee the loan (yes or no), destination of the borrowed capital and did you place offerings abroad (yes or no). 21- Operations subject to preferential tax regimes. Country of fiscal residence, type of currency of the country of fiscal residence, type of operation, in case that in the column "Type of operation", any of the concepts of "Other income" or "Other payments" was selected, specify concept, is the accounting available to the authority (yes or no), does it have any intermediate entity (yes or no), in the case of income generated in participation with other entities, do you have the information of the entity that generated income by participation with other entities (yes or no), in the case of income generated in participation with other entities, activity carried out by the entity in
which you participate, operations with trust or with the entity or foreign legally transparent fiscal figure, indicate if the information is for the case of income generated in trusts and similar (yes or no),

Friday, February 2, 2024 OFFICIAL GAZETTE 103
Annex Data to Provide
operations with trust or with the entity or foreign legally transparent fiscal figure, description of the trust's object, capacity in which you participate in the trust or in the entity or foreign legally transparent fiscal figure and indicate if you used a tax rate or exemption provided in any treaty that Mexico has concluded to avoid double taxation. Alphanumeric character data. Alphabetic characters only in uppercase. These texts cannot contain special signs (commas, brackets, parentheses, etc.).
Annex Data to Provide
9- List of contributions to be paid. Number of the operation; payment in installments (data from the free-form document): folio number; and payment in installments authorization letter: number. 19- Loans. Number of CNBV authorization letter for the public offering abroad of securities issued in Mexico. For the purposes of this data, amounts or figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.).
Annex Data to Provide
9- List of contributions to be paid. Payment date, payment in installments (data from the free-form document): submission date and payment in installments authorization letter: date. 12- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Date on which the capital contribution was made in your subsidiary. 13- Partners or shareholders who held shares or equity interests. Holding period: from and to. 19- Loans. Loan validity: from and to. 21- Operations subject to preferential tax regimes. Trust or entity or foreign legally transparent fiscal figure: validity from and trust or entity or foreign legally transparent fiscal figure: validity to. Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month and four for the year, separated by slashes /, example: 17/04/2023). These data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), they must consist only of digits from 0 to 9 and the slash /.
Annex Data to Provide
11- Derivative financial operations. Tax identification number or RFC.
12- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Tax identification number. 13- Partners or shareholders who held shares or equity interests. Tax identification number or RFC. 14- Transactions with related parties. Tax identification number or RFC. 17- Operations carried out with residents abroad. Tax identification number. 19- Loans. Tax identification number or RFC and number of registration of the creditor resident abroad with the SAT valid during the audited period.

104 OFFICIAL GAZETTE Friday, February 2, 2024
Annex Data to Provide
21- Operations subject to preferential tax regimes.
Tax identification number.
22- Deduction of net interest of the period (Article 28, fraction XXXII of the LISR). Tax identification number or RFC of each of the group members or each related party. Tax identification number and number of registration of the creditor resident abroad with the SAT. Data, tax identification registration of the country of residence. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). RFC Data, RFC of the related party. Data of 13 alphanumeric characters maximum, composed of:
Four letters for individuals, or hyphen and three letters for legal entities. Six numeric characters corresponding to the date (two characters for the year, two for the month and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the & character).
Annex Data to Provide
7- Deferred Inflationary Gain. Application in subsequent inflationary losses or deductible annual inflation adjustment in subsequent periods: period, application of the updated cost of non-financial assets cost of shares: period and application of the updated cost of non-financial assets fixed asset cost: period. For the purposes of this data, the period of the indicated data will be recorded. Numeric character data. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits from 0 to 9. Data applicable to the tax audit of:
C Brokerage firms.
Identification Data
Data to Provide:
Taxpayer, public accountant and legal representative.
06A000000 RFC (of the taxpayer).
06B000000 RFC (of the public accountant).
06B015000 RFC (of the firm).
06C000000 RFC (of the legal representative).
Data, RFC and of the legal representative.
Data of 13 alphanumeric characters maximum, composed of:
Four letters for individuals; or hyphen and three letters for legal entities. Six numeric characters corresponding to the date, (two characters for year, two for month and two for the day). Three alphanumeric characters for homonymy. In the case that the legal representative is a resident abroad who does not have this data, the following will be recorded: REXT990101xx8. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the & character).

Friday, February 2, 2024 OFFICIAL GAZETTE 105

06A001000 Name or corporate name.
06B001000 Name (of the public accountant) (paternal surname, maternal surname, first name(s)). 06B014000 Name (of the accounting firm). 06C001000 Name (of the legal representative) (paternal surname, maternal surname, first name(s)). Data, full name of the taxpayer and of the legal representative. Alphanumeric character data. Alphabetic characters only in uppercase.

06B002000 CURP (of the public accountant).
06C004000 CURP (of the legal representative).
Data of maximum 18 alphanumeric characters, composed of:
Four alphabetic characters.
Six numeric characters.
Six alphabetic characters.
One alphabetic or numeric character.
One numeric character.
Use of alphabetic characters in uppercase.
This data may not contain special signs (commas, brackets, parentheses, etc.).

Tax address of the taxpayer, the public accountant, and the legal representative:
06A002000 Federal entity (of the taxpayer).
06B004000 Federal entity (of the public accountant).
06C005000 Federal entity (of the legal representative).
Data chosen from a list (catalog).

06A003000 Borough or municipality (of the taxpayer).
06B005000 Borough or municipality (of the public accountant).
06C006000 Borough or municipality (of the legal representative).
Complete borough or municipality data.
Alphabetic character data.
Alphabetic characters only in uppercase.
This data may not contain special signs (commas, brackets, parentheses, etc.).

06A004000 Neighborhood or locality (of the taxpayer).
06B006000 Neighborhood or locality (of the public accountant).
06C007000 Neighborhood or locality (of the legal representative).
Complete neighborhood or locality data.
Alphanumeric character data.
Alphabetic characters only in uppercase.
This data may not contain special signs (commas, brackets, parentheses, etc.).

06A005000 Postal code (of the taxpayer).
06B007000 Postal code (of the public accountant).
06C008000 Postal code (of the legal representative).
Complete postal code data.
Numeric character data.
This data may not contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.) and must consist solely of digits from 0 to 9.

06A006000 Street, exterior and interior number (of the taxpayer).
06B008000 Street, exterior and interior number (of the public accountant).
06C009000 Street, exterior and interior number (of the legal representative). Complete street and number data. Alphanumeric character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.).

106 OFFICIAL GAZETTE Friday, February 2, 2024

06A007000 City or population (of the taxpayer).
06B009000 City or population (of the public accountant).
06C010000 City or population (of the legal representative).
Data, complete city or population.
Alphanumeric character data.
Alphabetic characters only in uppercase.
This data may not contain special signs (commas, brackets, parentheses, etc.).

06A008000 Telephone (of the taxpayer).
06B010000 Telephone (of the public accountant or of the firm).
06C011000 Telephone (of the legal representative).
Data of maximum fifteen alphanumeric characters.
This data may not contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) and must consist solely of digits from 0 to 9.

06A009000 Email (of the taxpayer).
06B011000 Email (of the public accountant).
06B012000 Email (of the tax mailbox of the CPA).
06C012000 Email (of the legal representative).
Alphanumeric character data.
Alphabetic characters may be written in lowercase.
This data may contain special signs (periods, hyphens, at sign, etc.).

06A010000 Name of the economic group to which it belongs:
Text or name of the economic group, assigned automatically by SIPRED 2023 once the activity key for tax purposes has been selected.

06A011000 Activity key for tax purposes:
Economic activity or predominant activity data, also known as business line, assigned automatically by SIPRED 2023 once selected from a catalog. For the purposes of this data, the description made for this effect in annex 6 of the General Miscellaneous Tax Resolution (RMF) in force for 2014 and its corresponding modifications shall be taken into account. This text may not contain special signs (commas, brackets, parentheses, etc.).

06C002000 National (legal representative).
06C003000 Foreigner (legal representative).
Data of two alphabetic characters (yes or no).
Use of alphabetic characters only in uppercase.
This text may not contain special signs (commas, brackets, parentheses, etc.).

06C013000 Deed number (legal representative).
06C014000 Notary number (legal representative).
Data of fifteen and ten alphanumeric characters maximum without sign, respectively. This data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.) and must consist solely of digits from 0 to 9.

06C015000 Entity in which the notary is located (legal representative).
Data, complete entity.
Alphabetic character data.
Alphabetic characters only in uppercase.
This data may not contain special signs (commas, brackets, parentheses, etc.).

06C016000 Date of the power of attorney (legal representative).
06C017000 Date of appointment (legal representative).
Data of the certification of the power of attorney and of the appointment to the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power of attorney (two for the day, two for the month, and four for the year separated by slashes /).

Friday, February 2, 2024 OFFICIAL GAZETTE 107

06B003000 Public accountant registration number.
06B016000 Firm registration number.
For the purposes of this data, the number assigned by the AGAFF to the registered public accountant and to their firm shall be recorded. Data of exactly five numeric characters, without sign. This data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.) and must consist solely of digits from 0 to 9.

06B013000 College to which the public accountant belongs.
Data, name of the college to which the registered public accountant belongs. Alphanumeric character data. Alphabetic characters only in uppercase. This text may not contain special signs (commas, brackets, parentheses, etc.).

06A012000 Taxpayer name (Declaration of the taxpayer or of their legal representative). 06B017000 Name of the public accountant who issued the opinion (Declaration of the public accountant who issued the opinion). 06C018000 Name of the legal representative (Declaration of the legal representative). Data, full name of the public accountant who issued the opinion, of the taxpayer, and of their legal representative, assigned automatically by SIPRED 2023 once the identification data of the taxpayer, their legal representative, and the public accountant who issued the opinion have been captured.

General Data
Data to be provided:
Competent Authority:
06D000000 General Administration of Large Taxpayers.
06D001000 General Administration of Large Taxpayers.
Alphabetic character data, in uppercase.
This data may not contain special signs (commas, brackets, parentheses, etc.).

06D002000 Obligated or Optional.
06D010000 Type of special taxpayer: 0- None, 1- Merger, 2- Spin-off, 3- Liquidation, 4- Trust and 5- Participating Associate. 06D017000 Type of opinion: 1- Unqualified opinion, 2- Qualified opinion with fiscal implications, 3- Qualified opinion without fiscal implications, 4- Adverse opinion with fiscal implications, 5- Adverse opinion without fiscal implications, 6- Disclaimer of opinion. 06D032000 It is: 1- Authorization and 2- Consultation. 06D184000 They were carried out for the purposes of: 1- Coverage and 2- Negotiation. 06D198000 In what capacity did it participate in a merger: 01- Merged and 02- Merger participant. 06D222000 In what capacity did it participate in a spin-off: 01- Spun-off and 02- Spinning-off. 06D285000 Indicate the country where foreign resident companies paid the income tax credited by the taxpayer (1). 06D286000 Indicate the country where foreign resident companies paid the income tax credited by the taxpayer (2). 06D287000 Indicate the country where foreign resident companies paid the income tax credited by the taxpayer (3). Data assigned automatically by SIPRED 2023 once selected from a list (catalog).

06D013000 Start date of the fiscal year.
06D014000 End date of the fiscal year.
06D015000 Start date of the previous fiscal year.
06D016000 End date of the previous fiscal year.

108 OFFICIAL GAZETTE Friday, February 2, 2024

Data of the fiscal year and of the previous fiscal year to which the fiscal audit report corresponds. Divided into start of the year and end of the year. These data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal year (two for the day, two for the month, and four for the year separated by slashes /) and ten for the end date of the fiscal year, (two for the day, two for the month, and four for the year, separated by slashes /). Example:
start end
01/01/2023 31/12/2023

06D003000 Opted to audit its financial statements by taxable income (for the purposes of article 32-A CFF). 06D004000 Opted to audit its financial statements by the value of its assets (for the purposes of article 32-A CFF). 06D005000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A CFF). Data of two alphabetic characters, (yes or no) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.).

06D006000 In case of negative answer to all questions in indices 06D003000, 06D004000, and 06D005000 above, mention the reason why the report is presented. Alphanumeric character data. This text may contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). The alphabetic text must be used only in uppercase letters.

06D007000 It is part of a participating association.
06D008000 First audit.
06D009000 It is a company specialized in investment in energy, electricity, and infrastructure assets. 06D011000 Parent company. 06D012000 Subsidiary company. 06D023000 Carried out transactions with related parties. 06D024000 If your answer was affirmative in the previous index (must fill out annexes 12 and 13). 06D025000 Carried out transactions with national related parties. 06D026000 Carried out transactions with foreign related parties. 06D027000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 06D028000 In the year, it decreased pending fiscal losses from previous years to be applied II for the purposes of article 9 Fraction II of the LISR (in case of affirmative answer, must fill out annex 18). 06D029000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of fiscal and customs provisions. 06D031000 Obtained any resolution from the SAT or the SHCP that affected its fiscal situation during the year. 06D040000 Obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the year (includes PTU). 06D047000 Has filed any means of defense against fiscal provisions. 06D050000 Is obliged to disclose reportable schemes for the fiscal year. 06D058000 Celebrated financial derivative operations that had fiscal effects during the year in the income tax (in case of affirmative answer, must fill out annex 9). 06D059000 Maintained permanent investments in subsidiaries, associates, and affiliates during the year (in case of affirmative answer, must fill out annex 10). 06D060000 Carried out transactions with residents abroad (in case of affirmative answer, must fill out section 15).

Friday, February 2, 2024 OFFICIAL GAZETTE 109

06D061000 Obtained loans from abroad during the year (in case of affirmative answer, must fill out annex 17). 06D062000 Has had changes of name or corporate name during the audited fiscal year. 06D063000 In case of affirmative answer to the previous index, has the notices of change of name or corporate name before the Federal Taxpayer Registry (for the purposes of article 29, fraction I of the RCFF), and also specify the previous RFC and names. 06D069000 Has had changes of tax address during the audited fiscal year. 06D070000 In case of affirmative answer to the previous index, has all notices of change of tax address (article 29, fraction IV of the RCFF). 06D071000 Has updated economic activities and obligations during the audited fiscal year. 06D072000 In case of affirmative answer to the previous index, has all notices of update of economic activities and obligations (article 29, fraction VII of the RCFF). 06D073000 For the audited fiscal year, has the notices of opening or closing carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premises or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 06D074000 During the year, notices of compensation of balances in favor were presented (for the purposes of article 23 of the CFF). 06D075000 Indicate if during the fiscal year its partnership interests, shares, or equivalent were sold by the taxpayer, if the same complied for the purposes of article 26, fraction XI of the CFF. 06D076000 Has shareholders resident in the country. 06D077000 In case of affirmative answer to the previous index, are they registered in the Federal Taxpayer Registry CFF (for the purposes of article 27 of the CFF). 06D080000 Has employees. 06D088000 In case of negative answer, from index 06D080000, has any personnel service contracts (outsourcing). 06D094000 Alienation of shares. 06D095000 Provision of services. 06D096000 Granting of temporary use or enjoyment of goods. 06D097000 Others, in case of affirmative answer, specify below:
06D101000 Obtained loss from the alienation of accounts and documents receivable in the year. 06D102000 The accounts and documents receivable in the year were assigned as part of a restructuring or payment of dividends or profits. 06D104000 Kept accounting for the purposes of article 28 of the CFF, 33 and 34 of the RCFF, and 32 fraction I of the LIVA. 06D105000 The supporting documentation of the records or entries is available at its tax address (for the purposes of article 28 fraction III of the CFF). 06D111000 Journal. 06D112000 Ledger. 06D113000 Minutes of partners' or shareholders' meetings. 06D114000 Partners or shareholders. 06D115000 The taxpayer participated in a restructuring in which the alienation of its shares at fiscal cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of article 24 of the LISR). 06D116000 The taxpayer participated in a restructuring in which an undue transmission of fiscal losses was generated (for the purposes of article 69-B Bis of the CFF). 06D118000 The taxpayer participated in an international restructuring by which it generated income subject to preferential fiscal regimes.

110 OFFICIAL GAZETTE Friday, February 2, 2024

06D119000 Recognized or reported said income.
06D120000 The Taxpayer changed the business model.
06D121000 Issue receipts for the activities carried out and preserve the files (for the purposes of article 76, fractions II and XVII of the LISR). 06D128000 Obtained tax refunds from the authority that generated interest. 06D129000 In case of affirmative answer, accumulated income from interest paid by the tax authority. 06D130000 File on time and in due form the obligation provided for in article 55 fraction I of the LISR. 06D131000 File on time and in due form the obligation provided for in article 55 fraction II of the LISR. 06D132000 During the year, the taxpayer provided operation, administration, or distribution services to investment companies in debt instruments or variable income investment companies, under the terms of the Investment Companies Law and other applicable legal regulations. 06D133000 With respect to said activities, complied on time and in due form with the obligation provided for in article 55 fraction II of the LISR, as provided in article 89 of that same regulation. 06D135000 Indicate if it alienated shares or intangibles during the year. 06D137000 Is a related party. 06D139000 Is a related party. 06D141000 Is a related party. 06D143000 Is a related party. 06D145000 Is a related party. 06D150000 Made withholding. 06D152000 In case of having a fiscal loss in the alienation of shares, presented notice within ten days following the date of the operation. 06D155000 Indicate if it transmitted monetary assets by more than 51%. 06D156000 Indicate if it carried out a refund or reduction of shares. 06D157000 Indicate if it refunded share subscription premium. 06D161000 Indicate if it carried out a refund or reduction of shares derived from the absorption of financial losses. 06D180000 In the year, it deducted uncollectible credits for the purposes of article 25 fraction V of the LISR. 06D181000 In the case of losses from uncollectible credits, for the purposes of article 27 fraction XV of the LISR. 06D183000 Carried out financial derivative operations (for the purposes of article 20 of the LISR). 06D185000 In case of affirmative answer, accumulated income from financial derivative operations. 06D189000 Obtained losses in financial derivative operations with related parties for the purposes of article 28 fraction XIX of the LISR. 06D273000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 06D274000 In case of affirmative answer to the previous index, complied with all requirements for the purposes of articles 187 and 188 of the LISR. 06D275000 Was part of a trust for the acquisition or construction of real estate (fibra). 06D276000 In case of affirmative answer to the previous index, complied with all requirements for the purposes of articles 187 and 188 of the LISR. 06D278000 Verified that the tax paid abroad and credited in the year, effectively corresponds to an income tax for which there is a right to its credit, in accordance with the general rules issued by the Tax
Administration Service (SAT).

Viernes 2 de febrero de 2024 DIARIO OFICIAL 111 06D279000 The credited tax was paid directly by the taxpayer abroad. 06D284000 In the case of an income tax paid by resident entities abroad, resulting from a payment of dividends or profits distributed in favor of the taxpayer, verified that all and each of the requirements provided for in the applicable tax regulations for its creditability had been met. 06D288000 Credits only the income tax paid abroad in the fiscal year. 06D289000 Indicate if you credit a remainder of the income tax paid abroad corresponding to previous fiscal years. 06D290000 Carried out operations with preferential tax regimes, through foreign entities or legal figures that are fiscally transparent abroad (in case of affirmative answer, must fill out Annex 19). 06D306000 Carries out acts or activities not subject to value-added tax. 06D307000 Complied with tax provisions to determine taxable and exempt acts or activities. 06D308000 Applied the option for the effects of article 5-B of the VAT Law in the proration of tax not identified with taxable activities, for which the 0% rate and exempt activities apply. 06D309000 Indicate if, for the purposes of determining the definitive monthly payments of value-added tax, you credit tax at 100%. 06D310000 State if you include in the determination of the credit proportion, income from interest charged arising from financial derivative operations. 06D311000 In the case of value-added tax transferred that had been withheld in accordance with article 1-A, it was credited in the monthly payment declaration following the declaration in which the withholding was made (for the effects of article 5 fraction IV of the Law). 06D312000 Made adjustments to the value of the creditable tax (for the effects of article 5-A of the VAT Law). Alphabetic data of two characters, (yes or no) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 06D033000 The requirements established in the resolution (authorization or consultation) were met. 06D078000 Indicate if you identified suppliers or clients with the definitive list issued by the SAT of allegedly non-existent operations for the entire reviewed fiscal year. 06D079000 Indicate if you verified that the operations with that client or supplier do not give fiscal effect for the purposes of article 69-B of the CFF. 06D087000 Created a reserve for the pension or retirement fund of personnel or made changes to said fund LISR (for the effects of article 29 of the LISR and article 65 of the RLISR). 06D106000 In the case of commission agents, carried out the separation in their accounting and records of the operations they carry out on their own account from those they carry out on behalf of the principal (for the effects of article 32 fraction II of the VAT Law and article 35 of the RLIVA). 06D107000 Issued and delivered tax receipts (for the effects of article 32 fraction III of the VAT Law and Articles 20 and 74 of the
RLIVA). 06D108000 Issued tax receipts for the withholding of the tax that is made for the effects of article 1-A of the VAT Law (article 32 fraction V of the VAT Law as well as with the applicable rules of the RMF for 2023). 06D109000 Provided monthly and in a timely manner to the tax authorities, information about the persons to whom taxes were withheld (for the effects of article 32 fraction V of the VAT Law as well as with the applicable rules of the RMF for 2023). 06D110000 Provided monthly and in a timely manner to the tax authorities, information about the payment, withholding, creditability and transfer of value-added tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which the value-added tax was transferred or was transferred to it, including activities for which it was not obliged to pay (for the effects of article 32 fraction VIII of the VAT Law, as well as the applicable rules of the RMF for 2023).

112 DIARIO OFICIAL Viernes 2 de febrero de 2024 06D117000 The taxpayer's actions related to the restructuring referred to in the previous index remained in the restructured group during the audited fiscal year. 06D122000 Issue tax receipts in which the amount of payments made to residents abroad is recorded in accordance with title V of the LISR and the tax withheld (for the effects of article 76, fraction III of the LISR). 06D123000 Keep a record of the operations carried out with securities issued in series (for the effects of article 76, fraction VIII of the LISR and article 111 of the RLISR). 06D124000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the effects of article 76, fraction XI subsection a) of the LISR). 06D125000 File on time the declaration of operations carried out in the previous calendar year, through trusts by which business activities were carried out in which it intervened (for the effects of article 76, fraction XIII of the LISR). 06D126000 Provide to the partners or shareholders to whom dividends were paid, a tax receipt in which their amount, the withheld ISR, is indicated, in which it is indicated if the dividends come from a specific account or record (for the effects of article 76, fraction XI subsection b) of the LISR). 06D127000 Inform the tax authorities as indicated by the tax provisions about the counterpayments received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the effects of article 76, fraction XV of the LISR). 06D134000 Withhold and pay the additional ISR at the rate of 10% on distributed dividends or profits (for the effects of article 140, second paragraph of the LISR). 06D162000 In the case of fees or gratuities to administrators, commissioners, directors, general managers or members of the board of directors, of surveillance, consultative or of any other kind, the requirements to which they are subject were met (for the effects of article 27, fraction IX of the LISR). 06D163000 In the cases of technical assistance, technology transfer or royalties, it has been proven that, who provided the knowledge had its own technical elements for it, provided them directly and effectively carried out (for the effects of article 27, fraction X of the LISR). 06D164000 In the case of the acquisition cost or the interest that derives from received credits, correspond to those of the market and when they had exceeded it had been considered as non-deductible the excess (for the effects of article 27, fraction XIII of the LISR). 06D165000 In the case of per diems or travel expenses, it was verified that the requirements had been met for the effects of article 28, fraction V of the LISR. 06D166000 In the case of loss arising from the alienation of shares and other securities, as well as financial
losses that come from financial derivative operations of capital referred to shares or share indices, the established requirements were met for its deduction LISR (for the effects of articles 28 fraction XVII and 103 last paragraph, 121 last paragraph and 122 of the LISR and 206 of the RLISR, as well as with the applicable rules of RMF 2023). 06D167000 In the case of the granting of the use or temporary enjoyment of automobiles, complied with the established requirements for its deduction (for the effects of article 28 fraction XIII of the LISR). 06D168000 Considered as an strictly indispensable expense, the payments that, in its case, it had made to cover losses that derive from operations with credit instruments issued by another society. 06D169000 The premiums paid by reporto were greater than the premiums charged, in reporto. 06D170000 In case of affirmative answer, the accumulation and deduction of the premiums in the reporto operations is correct. 06D171000 In the results of the reporto operations, includes the valuations of reporto. 06D172000 In case of affirmative answer to the previous question, it did not give fiscal effect.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 113 06D173000 In the case of reporto operations, it was verified that during the fiscal year the requirements provided for in the applicable tax regulations to not consider them as alienation for fiscal purposes had been met. 06D174000 The withholding and payment of ISR for the payment of interest, was carried out in accordance with article 55 of the LISR. 06D175000 Made interest payments in the fiscal year to companies in the financial system, which derived from liabilities that are not the responsibility of the institution, as well as in the cases where the institution acts on behalf of third parties. 06D176000 Has a pension, retirement and seniority premium fund. 06D178000 Deduces the yields arising from the investment of funds destined to the reserves for the granting of pensions or retirements of personnel. 06D179000 The reserve for the pension fund is included in the annual inflation adjustment within the credits. 06D182000 For uncollectible accounts or losses, were included for the effects of the annual inflation adjustment until the last month of the first half of the fiscal year in which it is deducted, for the effects of article 27 fraction XV, fifth paragraph of the LISR. 06D187000 Made deductions related to financial derivative operations. 06D191000 Deducted for fiscal purposes provisions. 06D192000 In case of affirmative answer, the payment and supporting documentation comply with tax requirements. 06D193000 Reduced its social capital. 06D194000 In case of affirmative answer, indicate if the distributable profit was determined in accordance with article 78 of the LISR. 06D195000 The CUCA, and the capital contributions coincide with the bank statement geared to the accounting, and the minutes of the assembly. 06D196000 The balance of the net fiscal profit account, coincides with the declarations of the exercise and minutes of the assembly. 06D197000 For the effects of the annual inflation adjustment, the credits and the debts in foreign currency are valued at the parity existing on the first day of the month, for the effects of article 44 of the LISR. 06D224000 Transmitted fiscal attributes such as fiscal losses, CUFIN, CUCA. 06D277000 Has the supporting documentation of the payment of the ISR paid abroad that it credited. 06D280000 Complies with the requirements established for the effects of article 5 of the LISR to credit the ISR paid abroad. 06D291000 Has a transfer pricing study for the operations carried out. 06D293000 Credited tax paid in REFIPRES. 06D295000 Complied with all requirements to apply ISR withholding from REFIPRES. 06D297000 Indicate if you declared tax on income subject to REFIPRES. 06D300000 The taxpayer made any payment to a resident abroad, in which the ISR that corresponded to said resident abroad, was covered by the taxpayer itself. 06D301000 Applied what is provided by article 1.13 of the Decree published in the DOF on December 26, 2013. 06D302000 Applied any
treaty to avoid double taxation. 06D303000 Has the necessary documentation to prove the residence of the country in question, for the effects of article 4 of the LISR. 06D304000 Complied with all requirements to apply a preferential withholding rate. 06D305000 Applied what is provided by article 1.4 of the Decree published in the DOF on December 26, 2013. 06D313000 In the case of net interest of the exercise, verified that the creditability of VAT derived from interest complied with the established requirements for its creditability (for the effects of article 5 fraction I of the VAT Law). 06D314000 Applied what is provided in article 2.2 of the Decree published in the DOF on December 26, 2013.

114 DIARIO OFICIAL Viernes 2 de febrero de 2024 Alphabetic data of three characters, (yes, no or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 06D035000 Date of letter 1. 06D037000 Date of letter 2. 06D039000 Date of letter 3. 06D042000 Date of resolution 1. 06D044000 Date of resolution 2. 06D046000 Date of resolution 3. 06D048000 Date of sending the multiple information declaration (normal). 06D049000 Date of sending the multiple information declaration (last complementary). 06D056000 Date of presentation of the normal information declaration. 06D057000 Date of presentation of the information declaration (last complementary). 06D199000 Date on which the merger took effect. 06D223000 Date on which the spin-off took effect. 06D269000 Date of start of liquidation. Data of the date of the letter, of the resolution, when the merger or spin-off took effect, the start of the liquidation. These data will be composed of ten alphanumeric characters that correspond to the date of the letter, of the resolution and of the sending of the multiple information declaration (two for the day, two for the month and four for the year separated by slashes /). 06D030000 Specify the number(s) of criterion(s). 06D034000 Number of letter 1. 06D036000 Number of letter 2. 06D038000 Number of letter 3. 06D041000 Number of resolution 1. 06D043000 Number of resolution 2. 06D045000 Number of resolution 3. 06D051000 Identification number (field 1). 06D052000 Identification number (field 2). 06D053000 Identification number (field 3). 06D054000 Identification number (field 4). 06D055000 Identification number (field 5). Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 06D018000 RFC 1 (RFC of the natural or legal person who provided tax advice to the taxpayer). 06D019000 RFC 2 (RFC of the natural or legal person who provided tax advice to the taxpayer). 06D020000 RFC 3 (RFC of the natural or legal person who provided tax advice to the taxpayer). 06D021000 RFC 4 (RFC of the natural or legal person who provided tax advice to the taxpayer). 06D022000 RFC 5 (RFC of the natural or legal person who provided tax advice to the taxpayer). 06D064000 (RFC) specify previous name. 06D065000 (RFC) specify previous name. 06D066000 (RFC) specify previous name. 06D067000 (RFC) specify previous name. 06D068000 (RFC) specify previous name. 06D089000 (RFC) specify name of outsourcing company.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 115 06D090000 (RFC) specify name of outsourcing company. 06D091000 (RFC) specify name of outsourcing company. 06D092000 (RFC) specify name of outsourcing company. 06D093000 (RFC) specify name of outsourcing company. 06D202000 Merged 1: RFC. 06D204000 Merged 2: RFC. 06D206000 Merged 3: RFC. 06D208000 Merged 4: RFC. 06D210000 Merged 5: RFC. 06D212000 Merged 6: RFC. 06D214000 Merged 7: RFC. 06D216000 Merged 8: RFC. 06D218000 Merged 9: RFC. 06D220000 Merged 10: RFC. 06D225000 Split 1: RFC. 06D229000 Split 2: RFC. 06D233000 Split 3: RFC. 06D237000 Split 4: RFC. 06D241000 Split 5: RFC. 06D245000 Split 6: RFC. 06D249000 Split 7: RFC. 06D253000 Split 8: RFC. 06D257000 Split 9: RFC. 06D261000 Split 10: RFC. 06D265000 Splitter: RFC. 06D270000 (RFC) liquidator 1 specify name denomination or corporate name. 06D271000 (RFC) liquidator 2 specify name denomination or corporate name. 06D272000 (RFC) liquidator 3 specify name denomination or corporate name. Data, RFC. Data of 13 alphanumeric characters maximum composed of:
Four letters for natural persons; or hyphen and three letters for legal persons. Six numeric characters that correspond to the date (two characters for year, two for month and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the character &). 06D136000 Name of buyer 1. 06D138000 Name of buyer 2 06D140000 Name of buyer 3. 06D142000 Name of buyer 4. 06D144000 Name of buyer 5. 06D201000 Merging entity: denomination or corporate name. 06D203000 Merged 1: denomination or corporate name. 06D205000 Merged 2: denomination or corporate name. 06D207000 Merged 3: denomination or corporate name. 06D209000 Merged 4: denomination or corporate name.

116 DIARIO OFICIAL Viernes 2 de febrero de 2024 06D211000 Merged 5: denomination or corporate name. 06D213000 Merged 6: denomination or corporate name. 06D215000 Merged 7: denomination or corporate name. 06D217000 Merged 8: denomination or corporate name. 06D219000 Merged 9: denomination or corporate name. 06D221000 Merged 10: denomination or corporate name. Data, settlor: denomination or corporate name, trustee: denomination or corporate name, beneficiary: denomination or corporate name, merging entity: denomination or corporate name, merged: denomination or corporate name and place of presentation of the annual report of collaboration to the real-time verification program. Data of alphanumeric characters. The alphabetic characters only in uppercase. 06D081000 Number of workers. 06D082000 Total of ISR withheld and paid for salaries. 06D083000 Total of ISR withheld and paid for assimilated to salaries. 06D084000 Employment subsidy delivered in cash to workers in the exercise. 06D085000 Total income from salaries and wages and assimilated concepts. 06D086000 Total exempt income from salaries and wages. 06D103000 Amount of VAT that originated said operation. 06D146000 Total income from sale of shares. 06D147000 Total income from sale of intangibles. 06D148000 Total average cost of the alienated shares. 06D149000 Total amount of the original adjusted investment. 06D151000 Amount of the payment for the operation. 06D153000 Amount of pending fiscal loss to be amortized arising from alienation of shares and of other securities whose yield is not interest for the effects of article 8 of the LISR. 06D154000 Deductible amount arising from financial derivative operations agreed outside recognized markets. 06D158000 Amount of the refund or reduction of capital made. 06D159000 Income tax for the effects of article 78 fraction I of the LISR. 06D160000 Income tax II for the effects of article 78 fraction II of the LISR. 06D177000 Indicate the total amount of the reserve for pension, retirement and seniority funds, which is invested II for the effects of article 29, fraction II of the LISR in force in the reviewed exercise. 06D186000 Indicate the amount of the corresponding accumulation. 06D188000 In case of affirmative answer indicate the amount of the corresponding deduction. 06D190000 In case of affirmative answer indicate the corresponding amount. 06D226000 Asset value:
06D227000 Liability value:
06D228000 Social capital value:
06D230000 Asset value:
06D231000 Liability value:
06D232000 Social capital value:
06D234000 Asset value:
06D235000 Liability value:
06D236000 Social capital value:

Viernes 2 de febrero de 2024 DIARIO OFICIAL 117 06D238000 Asset value:
06D239000 Liability value:
06D240000 Social capital value:
06D242000 Asset value:
06D243000 Liability value:
06D244000 Social capital value:
06D246000 Asset value:
06D247000 Liability value:
06D248000 Social capital value:
06D250000 Asset value:
06D251000 Liability value:
06D252000 Social capital value:
06D254000 Asset value:
06D255000 Liability value:
06D256000 Social capital value:
06D258000 Asset value:
06D259000 Liability value:
06D260000 Social capital value:
06D262000 Asset value:
06D263000 Liability value:
06D264000 Social capital value:
06D266000 Asset value:
06D267000 Liability value:
06D268000 Social capital value:
06D281000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 06D282000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 06D283000 Amount of non-creditable and non-deductible tax for the effects of article 5 of the LISR. 06D292000 Total of accumulative or taxable income in the exercise arising from REFIPRES. 06D294000 Amount of the credit of tax paid abroad. 06D296000 Amount of the credit of withheld income tax. 06D298000 Amount of tax on income subject to REFIPRES. 06D299000 Amount of dividends or profits subject to preferential tax regimes for the effects of article 177 tenth paragraph of the LISR. For the purposes of these data, data or figures of amounts referring to the indicated data will be entered. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts the sign will be omitted. These data may not contain special signs such as: peso sign, commas, periods, parentheses, etc., they must only consist of the digits from 0 to 9. The amounts indicated as amounts must be recorded in pesos, not in thousands of pesos.
Annex Data to provide
1- Balance sheet. 2023 and 2022.
2- Income statement. Total 2023, related parties 2023, non-related parties 2023, total 2022, related parties 2022 and non-related parties 2022.

118 DIARIO OFICIAL Friday, February 2, 2024
Annex Data to be Provided
3- Statement of changes in equity. Contributed capital: share capital, contributed capital: contributions for future capital increases formalized in a shareholders' meeting, contributed capital: premium on the sale of shares, contributed capital: subordinated obligations in circulation, contributed capital: other contributed capital accounts, earned capital: capital reserves, earned capital: results of prior years, earned capital: results from valuation of available-for-sale securities, earned capital: results from valuation of cash flow hedging instruments, earned capital: accumulated effect from conversion, earned capital: results from holding non-monetary assets, earned capital: other earned capital accounts, earned capital: net income, earned capital: net loss, and total equity. 4- Statement of cash flows. 2023 and 2022. 5- Comparative analysis of income statement accounts. 2023, related parties 2023, unrelated parties 2023, 2022, related parties 2022, unrelated parties 2022, accumulative or deductible for Income Tax (ISR): 2023, accumulative or deductible for ISR: 2022, non-accumulative or not subject to ISR (income) non-deductible (expenses) for ISR: 2023 and non-accumulative or not subject to ISR (income) non-deductible (expenses) for ISR: 2022. 6- List of contributions owed by the taxpayer as the direct subject or in their capacity as a withholding agent. Taxable base, contribution determined by audit owed or in favor, contribution owed or balance in favor determined by the taxpayer, difference and immaterial differences not investigated by audit. 7- List of contributions payable. Amount corresponding to the audited fiscal year, amount from prior years, total contributions payable, and amount of the contribution in litigation. 8- Reconciliation between accounting and tax results for income tax purposes. 2023 and 2022 variation in pesos compared to the previous fiscal year. 9- Derivative financial operations. Sum of notionals, gain by counterparty, loss by counterparty, and net effect. 10- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Amount of the investment, amount of profits (losses) from prior years in the percentage of participation, amount of profit (loss) for the year in the percentage of participation, and value of the investment. 11- Partners or shareholders who held shares or equity interests. Amount of contributions that are not share subscription premiums, amount of capital withdrawals, amount of loans: made, received, and amount of share subscription premiums. 12- Transactions with related parties. Value of the operation and/or investment for tax purposes (even with zero value), amount of taxpayer's tax adjustment to consider the transaction as agreed with independent parties in comparable transactions, and modified amount. 14- Informative Data. Amount. 15- Transactions carried out with residents abroad. Amount of the transaction, ISR withheld determined by audit, ISR withheld
paid, and difference.

Friday, February 2, 2024 DIARIO OFICIAL 119
Annex Data to be Provided
16- Investments. Value of the investment, balance pending for deduction at the beginning of the year, plus: MOI of acquisitions during the year, less: disposals and/or write-offs during the year, less: deduction in the year, less: immediate deduction in the year, and balance pending for deduction at the end of the year. 17- Loans. Outstanding loan balance as of December 31, 2022, total amount of interest paid and/or due, ISR withheld in the year, outstanding balance as of December 31, 2023, and total amount of interest deducted in the audited year. 19- Transactions subject to preferential tax regimes. Total amount of tax profits or losses in shareholding participation, total accumulative or taxable income in the year, direct participation or average indirect participation per day of the taxpayer in the year (percentage): amount, contributions and refunds: total amount of investments or contributions made during the year, contributions and refunds: total amount of capital refunds received during the year, data of the entity located in a preferential tax regime: total tax profits or losses for the year, data of the entity located in a preferential tax regime: total profits distributed in the year, data of the entity located in a preferential tax regime: total amount of assets not subject to business activity, data of the entity located in a preferential tax regime: total amount of assets subject to business activity, and income tax subject to REFIPRES. 20- Deduction of net interest of the year (article 28, fraction XXXII of the LISR). Amount of accumulative income of the previous fiscal year of each member of the group or each related party, amount of accumulative income of the previous fiscal year of the taxpayer, total accumulative income of the previous fiscal year of the taxpayer and all members of the group or all related parties, taxpayer's deduction limit, total accrued interest deriving from debts (deductible amounts), net interest pending for deduction from prior years (applicable from the 2021 year), total interest income accumulated, net interest, tax profit (loss), total accrued interest deriving from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted tax profit, net interest limit, and non-deductible interest. Note: The order of this data is for informational purposes only; for capture, refer to the guide format. For the purposes of this data, figures representing amounts regarding the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., they must consist only of digits from 0 to 9. The indicated amounts must be
recorded in pesos, not in thousands of pesos.

120 DIARIO OFICIAL Friday, February 2, 2024
Annex Data to be Provided
4.1- Notes to the financial statements. Text referring to the notes to the financial statements. 6.1- Declaration. Text referring to the declaration. Alphanumeric character data. These texts may contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.
Annex Data to be Provided
6- List of contributions owed by the taxpayer as the direct subject or in their capacity as a withholding agent. Rate, tariff, or fee. 8- Reconciliation between accounting and tax results for income tax purposes. Percentage in relation to the total of the current year (fiscal year), percentage in relation to the total of the current year (previous fiscal year), and percentage of variation in pesos compared to the previous fiscal year. 9- Derivative financial operations. Percentage of cash settlement, percentage of in-kind settlement, and proportion representing accumulative income and/or authorized deductions. 10- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Percentage of participation in the entity's capital. 11- Partners or shareholders who held shares or equity interests. Percentage of the partner or shareholder's participation in the year and percentage of the agreed interest rate in case of received loans. 15- Transactions carried out with residents abroad. Rate. 17- Loans. Percentage of the interest rate and ISR withholding rate. 19- Transactions subject to preferential tax regimes. Effective rate of income tax paid abroad (less than 75% of what would be paid in Mexico), direct participation or average indirect participation per day of the taxpayer in the year (percentage): percentage and preferential rate by treaty. 20- Deduction of net interest of the year (article 28, fraction XXXII of the LISR). Proportion of income. For the purposes of this data, figures referring to the indicated data will be recorded. Alphanumeric character data with decimals. Amounts representing percentages will be recorded with integers and two decimals, without the percentage sign. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits from 0 to 9.
Annex Data to be Provided
18- Integration of tax losses from prior years.
2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, and 2013.
For the purposes of this data, figures referring to the indicated data will be recorded. Numeric character data with four decimals. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits from 0 to 9.
Annex Data to be Provided
7- List of contributions payable. Credit institution or SAT and payment in installments (data of the free writing): receiving administration. 8- Reconciliation between accounting and tax results for income tax purposes. Explain variation.

Friday, February 2, 2024 DIARIO OFICIAL 121
Annex Data to be Provided
9- Derivative financial operations. Country of residence, number of contracts entered into, concept of derivative financial operations (for the purposes of article 16-A of the CFF), type of derivative financial operations (for the purposes of article 20 of the LISR), type of market, and name of the market. 10- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Country of fiscal residence of the entity, form of payment (fund transfer, capitalization of credits or debts, etc.). 11- Partners or shareholders who held shares or equity interests. Country of residence for tax purposes and destination of the loan, form of payment (fund transfer, capitalization of credits or debts, etc.). 12- Transactions with related parties. Type of operation, in case that in the column Type of operation, you selected any of the concepts of Other income or Other payments, specify concept, country of residence, transfer pricing method applied, the operation involves unique and valuable contributions (yes or no), the transaction is agreed as with independent parties in comparable transactions (yes or no), were the values of acts or activities modified for VAT, or rather, creditable VAT (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2., Section B of the RMF 2023) (yes or no) and indicate if you obtained the benefit of treaties to avoid double taxation (yes, no, n/a). 15- Transactions carried out with residents abroad. Type of operation, in case that in the column Type of operation, you selected any of the concepts of Other income or Other payments, specify concept, country of residence, Mexico has a broad information exchange agreement with the country of the previous column (yes or no), indicate if it is a related party (yes or no), did you withhold and remit for this operation (yes or no) and did you apply the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no). 17- Loans. Type of financing, in case that in the column Type of financing you selected the concept Other, specify concept: were you the effective beneficiary of the interest (yes or no), creditor's registration number resident abroad with the SAT valid during the year, country of residence for tax purposes, type of currency, denomination of the interest rate, frequency of interest payment due, in case that in the column Frequency of interest payment due you selected the concept Other, specify concept, did you guarantee the loan (yes or no), destination of the borrowed capital and did you make placements abroad (yes or no). 19- Transactions subject to preferential tax regimes. Country of fiscal residence, type of currency of the country of fiscal residence, type of operation, in case that in the column Type of operation, you selected any of the concepts of Other income or Other payments, specify concept, is the accounting available to the authority (yes or no), does it have any intermediate entity (yes or no), in
the case of income generated in participation with other entities, do you have the information of the entity that generated income by participation with other entities (yes or

122 DIARIO OFICIAL Friday, February 2, 2024
Annex Data to be Provided
no), in the case of income generated in participation with other entities, activity performed by the entity in which you participate, transactions with trust or with the entity or foreign legal figure transparent for tax purposes, indicate if the information is for the case of income generated in trusts and similar (yes or no), transactions with trust or with the entity or foreign legal figure transparent for tax purposes, description of the trust's object, capacity in which you participate in the trust or in the entity or foreign legal figure transparent for tax purposes, and indicate if you used a tax rate or exemption provided in any treaty that Mexico has concluded to avoid double taxation. Alphanumeric character data. Alphabetic characters only in uppercase. These texts cannot contain special signs (commas, brackets, parentheses, etc.).
Annex Data to be Provided
7- List of contributions payable. Number of the operation; payment in installments (data of the free writing): number of folio and office of authorization of payment in installments: number. 17- Loans. Number of office of authorization of the CNBV of the public offer abroad of securities issued in Mexico. For the purposes of this data, figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.).
Annex Data to be Provided
7- List of contributions payable. Payment date, payment in installments (data of the free writing): date of presentation; and office of authorization of payment in installments: date. 10- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Date on which the capital contribution was made in your subsidiary. 11- Partners or shareholders who held shares or equity interests. Holding period: from and to. 17- Loans. Loan validity: from and to. 19- Transactions subject to preferential tax regimes. Trust or entity or foreign legal figure transparent for tax purposes: validity from and trust or entity or foreign legal figure transparent for tax purposes: validity to. Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month, and four for the year, separated by slashes /, example: 17/04/2023). These data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), they must consist only of digits from 0 to 9 and the slash /.
Annex Data to be Provided
9- Derivative financial operations. Tax identification number or RFC.
10- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Tax identification number. 11- Partners or shareholders who held shares or equity interests. Tax identification number or RFC. 12- Transactions with related parties. Tax identification number or RFC.

Friday, February 2, 2024 DIARIO OFICIAL 123
Annex Data to be Provided
15- Transactions carried out with residents abroad.
Tax identification number.
17- Loans. Tax identification number or RFC and creditor's registration number resident abroad with the SAT valid during the audited year. 19- Transactions subject to preferential tax regimes. Tax identification number. 20- Deduction of net interest of the year (article 28, fraction XXXII of the LISR). Tax identification number or RFC of each member of the group or each related party. Tax identification number and creditor's registration number resident abroad with the SAT. Data, fiscal identification registration of the country of residence. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). RFC Data, RFC of the related party. Data of maximum 13 alphanumeric characters, composed of:
Four letters for individuals, or hyphen and three letters for legal entities. Six numeric characters corresponding to the date (two characters for the year, two for the month, and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &). Data applicable to the tax audit of:
D Controlling societies of financial groups.
Identification Data
Data to be Provided:
Taxpayer, public accountant, and legal representative.
05A000000 RFC (of the taxpayer).
05B000000 RFC (of the public accountant).
05B015000 RFC (of the firm).
05C000000 RFC (of the legal representative).
Data, RFC of the taxpayer and of the legal representative.
Data of maximum 13 alphanumeric characters, composed of:
Four letters for individuals; or hyphen and three letters for legal entities. Six numeric characters corresponding to the date, (two characters for year, two for month, and two for day). Three alphanumeric characters for homonymy. In the case that the legal representative is a resident abroad who does not have this data, the following will be recorded: REXT990101xx8. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &). 05A001000 Name or corporate name. 05B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 05B014000 Name of the firm. 05C001000 Name (of the legal representative) (paternal surname, maternal surname, name(s)). Data, full name of the taxpayer and of the legal representative. Alphanumeric character data. Alphabetic characters only in uppercase. 05B002000 CURP (of the public accountant). 05C004000 CURP (of the legal representative).

124 DIARIO OFICIAL Friday, February 2, 2024
Data of maximum 18 alphanumeric characters, composed of:
Four alphabetic characters.
Six numeric characters.
Six alphabetic characters.
One alphabetic or numeric character.
One numeric character.
Use of alphabetic characters in uppercase.
This data cannot contain special signs (commas, brackets, parentheses, etc.). Fiscal address of the taxpayer, of the public accountant, and of the legal representative:
05A002000 Federal entity (of the taxpayer).
05B004000 Federal entity (of the public accountant).
05C005000 Federal entity (of the legal representative).
Data chosen from a list (catalog).
05A003000 Borough or municipality (of the taxpayer).
05B005000 Borough or municipality (of the public accountant).
05C006000 Borough or municipality (of the legal representative).
Complete borough or municipality data.
Alphabetic character data in uppercase.
This data cannot contain special signs (commas, brackets, parentheses, etc.). 05A004000 Neighborhood or locality (of the taxpayer). 05B006000 Neighborhood or locality (of the public accountant). 05C007000 Neighborhood or locality (of the legal representative). Complete neighborhood or locality data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 05A005000 Postal code (of the taxpayer). 05B007000 Postal code (of the public accountant). 05C008000 Postal code (of the legal representative). Complete postal code data. Numeric character data. This data cannot contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 05A006000 Street, exterior and interior number (of the taxpayer). 05B008000 Street, exterior and interior number (of the public accountant). 05C009000 Street, exterior and interior number (of the legal representative). Complete street and number data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 05A007000 City or population (of the taxpayer). 05B009000 City or population (of the public accountant). 05C010000 City or population (of the legal representative). Data, complete city or population. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 05A008000 Telephone (of the taxpayer). 05B010000 Telephone (of the public accountant or of the firm). 05C011000 Telephone (of the legal representative).

Friday, February 2, 2024 OFFICIAL GAZETTE 125
Maximum alphanumeric data of fifteen characters.
This data may not contain special characters (peso sign, commas, periods, brackets, parentheses, etc.); it must consist solely of digits from 0 to 9. 05A009000 Email (of the taxpayer). 05B011000 Email (of the public accountant). 05B012000 Email (of the CPI tax mailbox). 05C012000 Email (of the legal representative). Alphanumeric character data. Alphabetic characters may be entered in lowercase. This data may contain special characters (periods, hyphens, at sign, etc.). 05A010000 Name of the economic group to which it belongs:
Text or name of the economic group, automatically assigned by SIPRED 2023 once the activity key for tax purposes has been selected. 05A010000 Activity key for tax purposes:
Economic activity or predominant activity data, also known as business line, automatically assigned by SIPRED 2023 once selected from a catalog. For the purposes of this data, the description made for this effect in Annex 6 of the GRFM in force for 2014 and its corresponding modifications must be taken into account. This text may not contain special characters (commas, brackets, parentheses, etc.). 05C002000 National (legal representative). 05C003000 Foreign (legal representative). Data of two alphabetic characters (yes or no). Use of alphabetic characters only in uppercase. This text may not contain special characters (commas, brackets, parentheses, etc.). 05C013000 Deed number (legal representative). 05C014000 Notary number (legal representative). Maximum alphanumeric data of fifteen and ten characters respectively, without sign. This data may not contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.); it must consist solely of digits from 0 to 9. 05C015000 Entity in which the notary is located (legal representative). Data, complete entity. Data of alphabetic characters. Alphabetic characters only in uppercase. This data may not contain special characters (commas, brackets, parentheses, etc.). 05C016000 Date of power of attorney (legal representative). 05C017000 Date of appointment (legal representative). Data of the certification of the power of attorney and of the appointment to the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power of attorney (two for the day, two for the month, and four for the year separated by slashes /). 05B003000 Public accountant registration number. 05B016000 Firm registration number. For the purposes of this data, the number assigned by the AGAFF to the registered public accountant and to their firm will be entered. Data of exactly five numeric characters, without sign. This data may not contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.); it must consist solely of digits from 0 to 9. 05B013000 College to which the public accountant belongs.

126 OFFICIAL GAZETTE Friday, February 2, 2024
Data, name of the college to which the registered public accountant belongs. Alphanumeric character data. Alphabetic characters only in uppercase. This text may not contain special characters (commas, brackets, parentheses, etc.). 05A012000 Taxpayer name (Taxpayer declaration or of their legal representative). 05B017000 Name of the public accountant who issued the opinion (Declaration of the public accountant who issued the opinion). 05C018000 Name of the legal representative (Declaration of the legal representative). Data, full name of the public accountant who issued the opinion, the taxpayer, and their legal representative, automatically assigned by SIPRED 2023 once the identification data of the taxpayer, their legal representative, and the public accountant who issued the opinion have been captured. General Data Data to be provided:
Competent Authority:
05D000000 General Administration of Large Taxpayers.
05D001000 General Administration of Large Taxpayers.
Data of alphabetic characters, in uppercase.
This data may not contain special characters (commas, brackets, parentheses, etc.). 05D002000 Obligated or Optional. 05D010000 Type of special taxpayer: 0- None, 1- Merger, 2- Spin-off, 3- Liquidation, 4- Trust and 5- Participating Associate. 05D017000 Type of opinion: 1- Unqualified opinion, 2- Qualified opinion with fiscal implications, 3- Qualified opinion without fiscal implications, 4- Adverse opinion with fiscal implications, 5- Adverse opinion without fiscal implications, 6- Disclaimer of opinion. 05D032000 It is: 1- Authorization and 2- Consultation. 05D161000 They were carried out for purposes of: 1- Coverage and 2- Negotiation. 05D172000 In what capacity did you participate in a merger: 01- Merged and 02- Merger. 05D196000 In what capacity did you participate in a spin-off: 01- Spun-off and 02- Spinning-off. 05D259000 Indicate the country where foreign resident companies paid the income tax credited by the taxpayer (1). 05D260000 Indicate the country where foreign resident companies paid the income tax credited by the taxpayer (2). 05D261000 Indicate the country where foreign resident companies paid the income tax credited by the taxpayer (3). Data automatically assigned by SIPRED 2023 once selected from a list (catalog). 05D013000 Start date of the fiscal year. 05D014000 End date of the fiscal year. 05D015000 Start date of the previous fiscal year. 05D016000 End date of the previous fiscal year. Data of the fiscal year and of the previous fiscal year to which the fiscal opinion corresponds. Divided into start of the year and end of the year. These data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal year (two for the day, two for the month, and four for the year separated by slashes /) and ten for the end date of the fiscal year, (two for the day, two for the month, and four for the year, separated by slashes /). Example:
start end
01/01/2023 31/12/2023
05D003000 Opted to audit their financial statements by taxable income (for the purposes of
article 32-A CFF).
05D004000 Opted to audit their financial statements by the value of their assets (for the purposes of
article 32-A CFF).
05D005000 Opted to audit their financial statements by the number of workers (for the purposes of article 32-A CFF).

Friday, February 2, 2024 OFFICIAL GAZETTE 127
Data of two alphabetic characters, (yes or no) in uppercase.
These data may not contain special characters (commas, brackets, parentheses, etc.). 05D006000 In case of negative answer to all questions in indices 05D003000, 05D004000 and 05D005000 above, mention the reason why the opinion is presented. Data of alphanumeric characters. This text may contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters. 05D007000 Part of a participating association. 05D008000 First opinion. 05D009000 It is a company specialized in investment in energy, electricity and infrastructure assets. 05D011000 Parent company. 05D012000 Subsidiary company. 05D023000 Carried out transactions with related parties. 05D024000 If your answer was affirmative in the previous index (must fill out annexes 12 and 13). 05D025000 Carried out transactions with national related parties. 05D026000 Carried out transactions with foreign related parties. 05D027000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 05D028000 In the year, pending fiscal losses from previous years were reduced II for the purposes of article 9 fraction II of the LISR (if affirmative, must fill out
annex 18).
05D029000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of fiscal and customs provisions. 05D031000 Obtained any resolution from the SAT or SHCP that affected its fiscal situation during the year. 05D040000 Obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the year (includes PTU). 05D047000 Has filed any means of defense against fiscal provisions. 05D050000 Is obliged to disclose reportable schemes for the fiscal year. 05D058000 Celebrated derivative financial operations that had fiscal effects during the year in income tax (if affirmative, must fill out annex 9). 05D059000 Maintained permanent investments in subsidiaries, associates, and affiliates during the year (if affirmative, must fill out annex 10). 05D060000 Carried out transactions with residents abroad (if affirmative, must fill out
annex 15).
05D061000 Obtained loans during the year (if affirmative, must fill out annex 17). 05D062000 Has had changes in name or corporate name during the audited fiscal year. 05D063000 If affirmative to the previous index, has the notices of change of name or corporate name before the Federal Taxpayer Registry (for the purposes of article 29, fraction I of the RCFF), also specify the previous RFC and names. 05D069000 Has had changes in fiscal address during the audited fiscal year. 05D070000 If affirmative to the previous index, has all notices of change of fiscal address (for the purposes of article 29, fraction IV of the RCFF). 05D071000 Has updated economic activities and obligations during the audited fiscal year. 05D072000 If affirmative to the previous index, has all notices of update of economic activities and obligations (for the purposes of article 29, fraction VII of the RCFF).

128 OFFICIAL GAZETTE Friday, February 2, 2024
05D073000 For the audited fiscal year, has the notices of opening or closing carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored and in general any premises or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 05D074000 During the year, notices of compensation of balances in favor were presented (for the purposes of article 23 of the CFF). 05D075000 Indicate if during the fiscal year its social shares, shares or equivalent were sold by the taxpayer, if the same complied for the purposes of article 26, fraction XI of the CFF. 05D076000 Has shareholders resident in the country. 05D077000 If affirmative, to the previous index, are registered in the Federal Taxpayer Registry (for the purposes of article 27 of the CFF). 05D080000 Has employees. 05D088000 If negative to the question in index 05D080000, has any personnel service contracts (outsourcing). 05D094000 Obtained loss from the alienation of accounts and documents receivable in the year. 05D095000 The accounts and documents receivable in the year were assigned as part of a restructuring or payment of dividends or profits. 05D097000 Kept accounting for the purposes of article 28 of the CFF, 33 and 34 of the RCFF and 32 fraction I of the LIVA. 05D098000 The supporting documentation of the records or entries is available at its fiscal address (for the purposes of article 28 fraction III of the CFF). 05D104000 Journal. 05D105000 Ledger. 05D106000 Minutes of meetings of partners or shareholders. 05D107000 Partners or shareholders. 05D108000 The taxpayer participated in a restructuring in which the alienation of its shares at fiscal cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of
article 24 of the LISR).
05D109000 The taxpayer participated in a restructuring in which an undue transmission of fiscal losses was generated (for the purposes of article 69-B bis of the CFF). 05D111000 The taxpayer participated in an international restructuring by which it generated income subject to preferential fiscal regimes. 05D112000 Recognized or reported said income. 05D113000 The taxpayer changed the business model. 05D114000 Issue receipts for the activities carried out and preserve the files (for the purposes of article 76, fractions II and XVII of the LISR). 05D122000 Obtained tax refunds from the authority that generated interest. 05D123000 If affirmative, accumulated income from interest paid by the tax authority. 05D124000 Submit on time and in form the obligation provided for in article 55 fraction I, of the LISR. 05D125000 Submit on time and in form the obligation provided for in article 55 fraction II of the LISR. 05D127000 Indicate if you alienated shares or intangibles during the year. 05D129000 Is a related party. 05D131000 Is a related party. 05D133000 Is a related party. 05D135000 Is a related party. 05D137000 Is a related party.

Friday, February 2, 2024 OFFICIAL GAZETTE 129
05D142000 Made withholding.
05D144000 In case of having a fiscal loss in the alienation of shares, presented notice within the ten days following the date of the operation. 05D147000 Indicate if you transmitted monetary assets by more than 51%. 05D148000 Indicate if you carried out a reimbursement or reduction of shares. 05D149000 Indicate if you reimbursed premium on share subscription. 05D153000 Indicate if you carried out a reimbursement or reduction of shares derived from absorption of financial losses. 05D160000 Carried out derivative financial operations (for the purposes of article 20 of the LISR). 05D162000 If affirmative, accumulated income from derivative financial operations. 05D164000 Made deductions related to derivative financial operations. 05D166000 Obtained losses in derivative financial operations with related parties for the purposes of article 28, fraction XIX of the Law. 05D247000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 05D248000 If affirmative to the previous index, complied with all requirements for the purposes of articles 187 and 188 of the LISR. 05D249000 Was part of a trust for the acquisition or construction of real estate (fibra). 05D250000 If affirmative to the previous index, complied with all requirements for the purposes of articles 187 and 188 of the LISR. 05D252000 Verified that the tax paid abroad and credited in the year, effectively corresponds to an income tax for which there is a right to its credit, in accordance with the general rules issued by the Tax Administration Service. 05D253000 The credited tax was paid directly by the taxpayer abroad. 05D258000 Regarding an income tax paid by companies resident in the foreign country, consequence of a payment of dividends or profits distributed in favor of the taxpayer, verified that all and each of the requirements provided in the applicable fiscal regulations for its credit had been met. 05D262000 Credits only the income tax paid abroad in the year. 05D263000 Indicate if you credit a remainder of the income tax paid abroad corresponding to previous years. 05D264000 Carried out transactions with preferential fiscal regimes, through entities or legal figures foreign that are fiscally transparent abroad (if affirmative must fill out annex 19). 05D280000 Carries out acts or activities not subject to value added tax. 05D281000 Complied with fiscal provisions to determine taxable and exempt acts or activities 05D282000 Carried out operations for labor subcontracting services in terms of article 1-A fraction IV of the LIVA, in force until August 31, 2021. 05D283000 Applied the option for the purposes of article 5-B of the LIVA in the proration of the tax not identified with taxable activities, for which the 0% rate and exempt apply. 05D284000 Indicate if for the purposes of the determination of the definitive monthly payments of the value added tax, credits tax at 100%. 05D285000 Say if you include in the determination of the credit
proportion, income from interest charged from derivative financial operations. 05D286000 Made adjustments to the value of the creditable tax (for the purposes of article 5-A of the LIVA).

130 OFFICIAL GAZETTE Friday, February 2, 2024
Data of two alphabetic characters, (yes or no) in uppercase.
These data may not contain special characters (commas, brackets, parentheses, etc.). 05D033000 The requirements established in the resolution (authorization or consultation) were met. 05D078000 Indicate if you identified suppliers or customers with the definitive list issued by the SAT of presumably non-existent operations for the entire fiscal year reviewed. 05D079000 Indicate if you verified that the operations with that client or supplier are not given fiscal effect for the purposes of article 69-B of the CFF. 05D087000 Created a reserve for a pension or retirement fund for staff or made changes to said fund (for the purposes of article 29 of the LISR and article 65 of the RLISR). 05D099000 Regarding commission agents, carried out the separation in their accounting and records of the operations they carry out on their own account from those they carry out on behalf of the principal (for the purposes of article 32 fraction II of the LIVA and article 35 of the RLIVA). 05D100000 Issued and delivered fiscal receipts (for the purposes of article 32 fraction III of the LIVA and Articles 20 and 74 of the RLIVA). 05D101000 Issued fiscal receipts for the withholding of the tax that is made for the purposes of article 1-A of the LIVA (article 32 fraction V of the LIVA as well as with the applicable rules of the GRFM for 2023). 05D102000 Provided monthly and on time to the tax authorities, information on the persons to whom taxes were withheld (for the purposes of article 32 fraction V of the LIVA as well as with the applicable rules of the GRFM for 2023). 05D103000 Provided monthly and on time to the tax authorities, information on the payment, withholding, credit, and transfer of value added tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which the value added tax was transferred or was transferred to it, including activities for which it was not obliged to pay (for the purposes of
article 32 fraction VIII of the LIVA, as well as the applicable rules of the GRFM for
2023).
05D110000 The taxpayer's shares related to the restructuring referred to in the previous index, remained in the restructured group during the audited year. 05D115000 Issue fiscal receipts in which the amount of payments made to residents abroad is recorded in terms of title V of the LISR and the tax withheld (for the purposes of article 76, fraction III of the LISR). 05D116000 Keep a record of the operations carried out with securities issued in series (for the purposes of article 76, fraction VIII of the LISR and article 111 of the RLISR). 05D117000 Make payments of dividends or profits with non-negotiable named checks issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, fraction XI subsection a) of the LISR). 05D118000 Submit on time the declaration of operations carried out in the previous calendar year, through trusts by which business activities are carried out in which it intervened (for the purposes of article 76, fraction XIII of the LISR). 05D119000 Provide to the partners or shareholders to whom dividends were paid, fiscal receipt in which their amount is indicated, the ISR withheld, in which it is indicated if the dividends come from a specific account or record (for the purposes of article 76, fraction XI subsection b) of the LISR). 05D120000 Inform the tax authorities as indicated by fiscal provisions about the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of article 76, fraction XV of the LISR). 05D121000 Inform the tax authorities of loans, contributions for future capital increases or capital increases received in cash, in national or foreign currency, greater than $600,000.00. (for the purposes of article 76, fraction XVI of the LISR, as well as with the applicable rules of the GRFM for 2023).

Friday, February 2, 2024 OFFICIAL GAZETTE 131
05D126000 Withhold and remit the additional income tax at the 10% rate on distributed dividends or profits (for the purposes of the second paragraph of Article 140 of the Income Tax Law). 05D154000 In the case of fees or gratuities to administrators, trustees, directors, general managers, or members of the board of directors, supervisory board, advisory board, or of any other kind, the requirements to which they are subject were met (for the purposes of Article 27, fraction IX of the Income Tax Law). 05D155000 In cases of technical assistance, technology transfer, or royalties, it has been verified that the provider of the knowledge possessed the necessary technical elements for it, provided them directly and effectively, and that they were carried out (for the purposes of Article 27, fraction X of the Income Tax Law). 05D156000 It was verified that the acquisition cost or the interest derived from received credits correspond to market rates, and when they exceeded, the excess was considered non-deductible (for the purposes of Article 27, fraction XIII of the Income Tax Law). 05D157000 In the case of per diems or travel expenses, it was verified that the requirements were met for the purposes of Article 28, fraction V of the Income Tax Law. 05D158000 In the case of losses arising from the alienation of shares and other securities, as well as financial losses arising from financial derivatives of capital referred to shares or share indices, the established requirements for their deduction were met (for the purposes of Articles 28, fraction XVII and the last paragraph of Article 103, the last paragraph of Article 121, and Article 122 of the Income Tax Law and Article 206 of the Regulations of the Law, as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 05D159000 In the case of granting the use or temporary enjoyment of automobiles and aircraft, it complied with the established requirements for its deduction (for the purposes of Article 28, fraction XIII of the Income Tax Law and Article 60 of the Income Tax Law Regulations). 05D168000 Reduced its share capital. 05D169000 If affirmative to the previous index, indicate if the distributable profit was determined in accordance with Article 78 of the Income Tax Law. 05D170000 The CUCA, and the capital contributions, coincide with the bank statement linked to the accounting, and the board minutes. 05D171000 The balance of the net fiscal profit account coincides with the declarations of the exercise and board minutes. 05D198000 Transmitted fiscal attributes such as fiscal losses, CUFIN, CUCA. 05D251000 Has the supporting documentation for the payment of income tax paid abroad that was credited. 05D254000 Complies with the established requirements for the purposes of Article 5 of the Income Tax Law to credit income tax paid abroad. 05D265000 Has a transfer pricing study for the operations carried out. 05D267000 Credited tax paid in REFIPRES. 05D269000 Complied with all
requirements to apply income tax withholding from REFIPRES. 05D271000 Indicate if tax on income subject to REFIPRES was declared. 05D274000 The taxpayer made a payment to a resident abroad, in which the income tax corresponding to said foreign resident was covered by the taxpayer itself. 05D275000 Applied what is provided in Article 1.13 of the Decree published in the DOF on December 26, 2013. 05D276000 Applied any treaty to avoid double taxation. 05D277000 Has the necessary documentation to prove residence in the country in question, for the purposes of Article 4 of the Income Tax Law. 05D278000 Complied with all requirements to apply a preferential withholding rate. 05D279000 Applied what is provided in Article 1.4 of the Decree published in the DOF on December 26, 2013.

132 OFFICIAL GAZETTE Friday, February 2, 2024
05D282000 That regarding the value added tax transferred that had been withheld in accordance with Article 1-A of the VAT Law, such withholding had been remitted in the terms and deadlines established (for the purposes of Article 5, fraction IV of the VAT Law). 05D287000 In the case of net interest of the exercise, verified that the VAT credit derived from interest complied with the established requirements for its credit (for the purposes of Article 5, fraction I of the VAT Law). 05D288000 Applied what is provided in Article 2.2 of the Decree published in the DOF on December 26, 2013. Data of three alphabetic characters, (yes, no or n/a) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.). 05D035000 Date of letter 1. 05D037000 Date of letter 2. 05D039000 Date of letter 3. 05D042000 Date of resolution 1. 05D044000 Date of resolution 2. 05D046000 Date of resolution 3. 05D048000 Date of sending the multiple information declaration (normal). 05D049000 Date of sending the multiple information declaration (last complementary). 05D056000 Date of presentation of the normal information declaration. 05D057000 Date of presentation of the information declaration (last complementary). 05D173000 Date on which the merger took effect. 05D197000 Date on which the spin-off took effect. 05D243000 Date of start of liquidation. Data of the date of the letter, of the resolution, when the merger or spin-off took effect, the start of liquidation, DATE OF PRESENTATION OF THE COMPLEMENTARY DECLARATION RELATIVE TO THE PROVISIONAL PAYMENT IN WHICH THE STIMULUS APPLIED AND DATE OF PRESENTATION OF THE REMITTANCE OF THE WITHHELD VAT, BOTH OF THE DECREE OF FISCAL STIMULI NORTHERN BORDER REGION AND SOUTHERN BORDER REGION. These data will be composed of ten alphanumeric characters that correspond to the date of the letter, of the resolution and of the sending of the multiple information declaration (two for the day, two for the month and four for the year separated by slashes /). 05D030000 Specify the number(s) of criterion(s). 05D034000 Number of letter 1. 05D036000 Number of letter 2. 05D038000 Number of letter 3. 05D041000 Number of resolution 1. 05D043000 Number of resolution 2. 05D045000 Number of resolution 3. 05D051000 Identification number (field 1). 05D052000 Identification number (field 2). 05D053000 Identification number (field 3). 05D054000 Identification number (field 4). 05D055000 Identification number (field 5). Alphanumeric character data. These data can contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 05D018000 RFC 1 (RFC of the natural or legal person who provided tax advice to the taxpayer). 05D019000 RFC 2 (RFC of the natural or legal person who provided tax advice to the taxpayer). 05D020000 RFC 3 (RFC of the natural or legal person who provided tax advice to the taxpayer). 05D021000 RFC 4 (RFC of the natural or legal person who provided tax advice to the taxpayer).

Friday, February 2, 2024 OFFICIAL GAZETTE 133
05D022000 RFC 5 (RFC of the natural or legal person who provided tax advice to the taxpayer). 05D064000 (RFC) specify previous name. 05D065000 (RFC) specify previous name. 05D066000 (RFC) specify previous name. 05D067000 (RFC) specify previous name. 05D068000 (RFC) specify previous name. 05D089000 (RFC) specify name of outsourcing company. 05D090000 (RFC) specify name of outsourcing company. 05D091000 (RFC) specify name of outsourcing company. 05D092000 (RFC) specify name of outsourcing company. 05D093000 (RFC) specify name of outsourcing company. 05D176000 Merged 1: RFC. 05D178000 Merged 2: RFC. 05D180000 Merged 3: RFC. 05D182000 Merged 4: RFC. 05D184000 Merged 5: RFC. 05D186000 Merged 6: RFC. 05D188000 Merged 7: RFC. 05D190000 Merged 8: RFC. 05D192000 Merged 9: RFC. 05D194000 Merged 10: RFC. 05D199000 Spin-off 1: RFC. 05D203000 Spin-off 2: RFC. 05D207000 Spin-off 3: RFC. 05D211000 Spin-off 4: RFC. 05D215000 Spin-off 5: RFC. 05D219000 Spin-off 6: RFC. 05D223000 Spin-off 7: RFC. 05D227000 Spin-off 8: RFC. 05D231000 Spin-off 9: RFC. 05D235000 Spin-off 10: RFC. 05D239000 Spinner: RFC. 05D244000 (RFC) liquidator 1 specify name, denomination or trade name. 05D245000 (RFC) liquidator 2 specify name, denomination or trade name. 05D246000 (RFC) liquidator 3 specify name, denomination or trade name. Data, RFC. Data of 13 alphanumeric characters maximum composed of:
Four letters for natural persons; or hyphen and three letters for legal persons. Six numeric characters that correspond to the date (two characters for year, two for month and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the & character). 05D128000 Name of buyer 1. 05D130000 Name of buyer 2. 05D132000 Name of buyer 3. 05D134000 Name of buyer 4.

134 OFFICIAL GAZETTE Friday, February 2, 2024
05D136000 Name of buyer 5.
05D175000 Merger: denomination or trade name.
05D177000 Merged 1: denomination or trade name.
05D179000 Merged 2: denomination or trade name.
05D181000 Merged 3: denomination or trade name.
05D183000 Merged 4: denomination or trade name.
05D185000 Merged 5: denomination or trade name.
05D187000 Merged 6: denomination or trade name.
05D189000 Merged 7: denomination or trade name.
05D191000 Merged 8: denomination or trade name.
05D193000 Merged 9: denomination or trade name.
05D195000 Merged 10: denomination or trade name.
Data, settlor: denomination or trade name, trustee: denomination or trade name, beneficiary: denomination or trade name, merger: denomination or trade name, merged: denomination or trade name and place of presentation of the annual collaboration report to the real-time verification program. Data of alphanumeric characters. Alphabetic characters only in uppercase. 05D081000 Number of workers. 05D082000 Total income tax withheld and remitted for salaries. 05D083000 Total income tax withheld and remitted for assimilated to salaries. 05D084000 Employment subsidy delivered in cash to workers in the exercise. 05D085000 Total income from salaries and wages and assimilated concepts. 05D086000 Total exempt income from salaries and wages. 05D096000 Amount of VAT that originated said operation. 09D104000 Amount of VAT withheld from the taxpayer regarding services referred to in fraction IV of Article 1-A of the VAT Law, valid until August 31, 2021. 05D138000 Total income from sale of shares. 05D139000 Total income from sale of intangibles. 05D140000 Total average cost of alienated shares. 05D141000 Total amount of the original adjusted investment. 05D143000 Amount of remittance for the operation. 05D145000 Amount of pending fiscal loss to amortize from alienation of shares and other securities whose yield is not interest for the purposes of Article 8 of the Income Tax Law. 05D146000 Deductible amount from financial derivatives contracted outside recognized markets. 05D150000 Amount of refund or capital reduction carried out. 05D151000 Income tax for the purposes of Article 78, fraction I of the Income Tax Law. 05D152000 Income tax for the purposes of Article 78, fraction II of the Income Tax Law. 05D163000 Indicate the amount of the corresponding accumulation. 05D165000 If affirmative, indicate the amount of the corresponding deduction. 05D167000 If affirmative, indicate the corresponding amount. 05D200000 Asset value:
05D201000 Liability value:
05D202000 Share capital value:
05D204000 Asset value:

Friday, February 2, 2024 OFFICIAL GAZETTE 135
05D205000 Liability value:
05D206000 Share capital value:
05D208000 Asset value:
05D209000 Liability value:
05D210000 Share capital value:
05D212000 Asset value:
05D213000 Liability value:
05D214000 Share capital value:
05D216000 Asset value:
05D217000 Liability value:
05D218000 Share capital value:
05D220000 Asset value:
05D221000 Liability value:
05D222000 Share capital value:
05D224000 Asset value:
05D225000 Liability value:
05D226000 Share capital value:
05D228000 Asset value:
05D229000 Liability value:
05D230000 Share capital value:
05D232000 Asset value:
05D233000 Liability value:
05D234000 Share capital value:
05D236000 Asset value:
05D237000 Liability value:
05D238000 Share capital value:
05D240000 Asset value:
05D241000 Liability value:
05D242000 Share capital value:
05D255000 Amount of income tax paid abroad derived from dividends or profits received from residents abroad. 05D256000 Amount of income tax paid abroad from foreign wealth source. 05D257000 Amount of non-creditable and non-deductible income tax for the purposes of Article 5 of the Income Tax Law. 05D266000 Total accumulative or taxable income in the exercise from REFIPRES. 05D268000 Amount of credit for tax paid abroad. 05D270000 Amount of credit for withheld income tax. 05D272000 Amount of tax on income subject to REFIPRES. 05D273000 Amount of dividends or profits subject to preferential tax regimes for the purposes of the tenth paragraph of Article 177 of the Income Tax Law. For the purposes of these data, data or figures of amounts referring to the indicated data will be entered. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., they must only consist of the digits 0 to 9. The indicated amounts must be entered in pesos, not in thousands of pesos.

136 OFFICIAL GAZETTE Friday, February 2, 2024
Annex Data to provide
1- Balance sheet. 2023 and 2022.
2- Income statement. Total 2023, related parties 2023, non-related parties 2023, total 2022, related parties 2022 and non-related parties 2022. 3- Statement of changes in equity. Contributed capital: share capital, contributed capital: contributions for future capital increases formalized by its governing body, contributed capital: premium on sale of shares, contributed capital: subordinated obligations in circulation, contributed capital: other contributed capital accounts, earned capital: capital reserves, earned capital: result of previous exercises, earned capital: accumulated effect from valuation of securities available for sale, earned capital: accumulated effect from conversion, earned capital: result from holding non-monetary assets, earned capital: other earned capital accounts, earned capital: net profit, earned capital: net loss and total equity. 4- Statement of cash flows. 2023 and 2022. 5- Comparative analysis of income statement accounts. 2023, related parties 2023, non-related parties 2023, 2022, related parties 2022, non-related parties 2022, accumulative or deductible for income tax: 2023, accumulative or deductible for income tax: 2022, non-accumulative or not subject to income tax (income) non-deductible (expenses) for income tax: 2023 and non-accumulative or not subject to income tax (income) non-deductible (expenses) for income tax: 2022. 6- List of contributions owed by the taxpayer as a direct subject or in its capacity as a withholding agent. Taxable base, contribution determined by audit owed or in favor, contribution owed or balance in favor determined by the taxpayer, difference and immaterial differences not investigated by audit. 7- List of contributions to pay. Amount corresponding to the audited fiscal year, amount from previous exercises, total contributions to pay and amount of the contribution in litigation. 8- Reconciliation between accounting and fiscal result for income tax purposes. 2023 and 2022 variation in pesos with respect to the previous fiscal exercise. 9- Financial derivatives. Sum of notional amounts, profit by counterparty, loss by counterparty and net effect. 10- Permanent investments in subsidiaries, associates and affiliates resident in foreign countries and in Mexico. Amount of investment, amount of profits (losses) from previous exercises in the percentage of participation, amount of profit (loss) of the exercise in the percentage of participation and value of the investment. 11- Partners or shareholders who held shares or equity interests. Amount of contributions that are not share premium, amount of capital withdrawals, amount of loans: made, received and amount of share premium. 12- Operations with related parties. Value of the operation and/or investment for fiscal purposes (even with zero value), amount of taxpayer's fiscal adjustment so that the operation is considered contracted as with independent parties in comparable operations and modified amount. 14- Informative Data. Amount.

Friday, February 2, 2024 OFFICIAL GAZETTE 137
Annex Data to provide
15- Operations carried out with residents abroad.
Amount of the operation, income tax withholding determined by audit, income tax withheld paid and difference. 16- Investments. Value of investment, balance pending to deduct at the start of the exercise, plus: MOI of acquisitions during the exercise, minus: alienations and/or write-offs in the exercise, minus: deduction in the exercise, minus: immediate deduction in the exercise and balance pending to deduct at the end of the exercise. 17- Loans. Outstanding balance of the loan on December 31, 2022, total amount of interest paid and/or due, income tax withheld in the exercise, outstanding balance on December 31, 2023 and total amount of interest deducted in the audited exercise. 19- Operations subject to preferential tax regimes. Total amount of profits or fiscal losses in share participation, total accumulative or taxable income in the exercise, direct participation or average indirect participation per day of the taxpayer in the exercise (percentage): amount, contributions and refunds: total amount of investments or contributions made during the exercise, contributions and refunds: total amount of capital refunds received during the exercise, data of the entity located in a preferential tax regime: total profits or fiscal losses of the exercise, data of the entity located in a preferential tax regime: total distributed profits in the exercise, data of the entity located in a preferential tax regime: total amount of assets not subject to business activity, data of the entity located in a preferential tax regime: total amount of assets subject to business activity, and income tax on income subject to REFIPRES. 20- Deduction of net interest of the exercise (Article 28, fraction XXXII of the Income Tax Law). Amount of accumulative income of the previous fiscal exercise of each member of the group or of each related party, amount of accumulative income of the previous fiscal exercise of the taxpayer, total accumulative income of the previous fiscal exercise of the taxpayer and of all members of the group or of all related parties, deduction limit of the taxpayer, total interest accrued deriving from debts (deductible amounts), net interest pending to deduct from previous exercises (applicable from exercise 2021), total interest income accrued, net interest, fiscal profit (loss), total interest accrued deriving from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted fiscal profit, net interest limit and non-deductible interest. Note: The order of these data is only informative, for capture refer to the guide format. For the purposes of these data, figures of amounts referring to the indicated data will be entered. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will
be omitted.

138 DIARIO OFICIAL Friday, February 2, 2024
These data must not contain special characters such as: peso sign, commas, periods, parentheses, etc., and must consist solely of digits from 0 to 9. Indicative amounts must be recorded in pesos, not in thousands of pesos.
Annex Data to provide
4.1- Notes to the financial statements. Text related to the notes to the financial statements. 6.1- Declaration. Text related to the declaration. Alphanumeric character data. These texts may contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.
Annex Data to provide
6- List of contributions payable by the taxpayer as the direct taxpayer or in their capacity as withholding agent. Rate, tariff, or fee. 8- Reconciliation between accounting and tax results for income tax purposes. Percentage in relation to the total of the current updated year (fiscal year), percentage in relation to the total of the updated year (previous fiscal year), and percentage of variation in pesos compared to the previous fiscal year. 9- Derivative financial operations. Percentage of cash settlement, percentage of in-kind settlement, and proportion representing of taxable income and/or authorized deductions. 10- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Percentage of participation in the entity's capital. 11- Partners or shareholders who held shares or equity interests. Percentage of the partner or shareholder's participation in the exercise and percentage of the agreed interest rate in case of received loans. 15- Operations carried out with residents abroad. Rate. 17- Loans. Percentage of the interest rate and ISR withholding rate. 19- Operations subject to preferential tax regimes. Effective rate of income tax paid abroad (less than 75% of what would be paid in Mexico), direct or indirect average daily participation of the taxpayer in the exercise (percentage): percentage and preferential rate by treaty. 20- Deduction of net interest of the exercise (article 28, fraction XXXII of the LISR). Proportion of income. For the purposes of these data, figures referring to the indicated data will be recorded. Alphanumeric character data with decimals. Amounts representing percentages will be recorded with integers and two decimal places, without the percentage sign. These data must not contain special characters such as: peso sign, commas, parentheses, etc., and must consist solely of digits from 0 to 9.
Annex Data to provide
18- Integration of tax losses from previous years.
2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, and 2013.
For the purposes of these data, figures referring to the indicated data will be recorded. Numeric character data with four decimal places. These data must not contain special characters such as: peso sign, commas, parentheses, etc., and must consist solely of digits from 0 to 9.

Friday, February 2, 2024 DIARIO OFICIAL 139
Annex Data to provide
7- List of contributions payable. Credit institution or SAT and payment in installments (data from the free-form document): receiving administration. 8- Reconciliation between accounting and tax results for income tax purposes. Explain variation. 9- Derivative financial operations. Country of residence, number of contracts entered into, concept of derivative financial operations (for the purposes of article 16-A of the CFF), type of derivative financial operations (for the purposes of article 20 of the LISR), type of market, and name of the market. 10- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Fiscal residence country of the entity, form of payment (fund transfer, capitalization of credits or debts, etc.). 11- Partners or shareholders who held shares or equity interests. Country of residence for tax purposes and destination of the loan, form of payment (fund transfer, capitalization of credits or debts, etc.). 12- Transactions with related parties. Type of operation, if in the "Type of operation" column, you selected any of the concepts of "Other income" or "Other payments", specify concept, country of residence, transfer pricing method applied, the operation involves unique and valuable contributions (yes or no), the operation is agreed upon as with independent parties in comparable operations (yes or no), were the values of acts or activities modified for VAT, or rather, deductible VAT as a consequence of a transfer pricing adjustment (rule 3.9.1.2., Section B of the RMF 2023) (yes or no) and indicate if you obtained the benefit of treaties concluded by Mexico to avoid double taxation (yes, no, n/a). 15- Operations carried out with residents abroad. Type of operation, if in the "Type of operation" column, you selected any of the concepts of "Other income" or "Other payments", specify concept, country of residence, Mexico has a broad information exchange agreement with the country of the previous column (yes or no), indicate if it is a related party (yes or no), did you withhold and remit for this operation (yes or no) and did you apply the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no). 17- Loans. Type of financing, if in the "Type of financing" column you selected the concept "Other", specify concept, were you the effective beneficiary of the interest (yes or no), number of registration of the creditor resident abroad with the SAT valid during the exercise, country of residence for tax purposes, type of currency, denomination of the interest rate, frequency of interest payment exigibility, if in the "Frequency of interest payment exigibility" column you selected the concept "Other", specify concept:, did you guarantee the loan (yes or no), destination of the borrowed capital and did you place abroad (yes or no).

140 DIARIO OFICIAL Friday, February 2, 2024
Annex Data to provide
19- Operations subject to preferential tax regimes.
Fiscal residence country, type of currency of the fiscal residence country, type of operation, if in the "Type of operation" column, you selected any of the concepts of "Other income" or "Other payments", specify concept, is the accounting available to the authority (yes or no), does it have any intermediary entity (yes or no), in the case of income generated in participation with other entities, do you have the information of the entity that generated income by participation with other entities (yes or no), in the case of income generated in participation with other entities, activity carried out by the entity in which you participate, operations with trust or with the entity or foreign legally transparent fiscal figure, indicate if the information is for the case of income generated in trusts and similar (yes or no), operations with trust or with the entity or foreign legally transparent fiscal figure, description of the trust's object, capacity in which you participate in the trust or in the entity or foreign legally transparent fiscal figure and indicate if you used a tax rate or exemption provided for in any treaty that Mexico has concluded to avoid double taxation. Alphanumeric character data. Alphabetic characters only in uppercase. These texts must not contain special characters (commas, brackets, parentheses, etc.).
Annex Data to provide
7- List of contributions payable. Number of the operation; payment in installments (data from the free-form document): folio number; and payment in installments authorization letter: number. 17- Loans. Number of CNBV authorization letter for the public offer abroad of securities issued in Mexico. For the purposes of these data, figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. These data must not contain special characters (commas, brackets, parentheses, etc.).
Annex Data to provide
7- List of contributions payable. Payment date, payment in installments (data from the free-form document): submission date; and payment in installments authorization letter: date. 10- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Date on which the capital contribution was made in your subsidiary. 11- Partners or shareholders who held shares or equity interests. Holding period: from and to. 17- Loans. Loan validity: from and to. 19- Operations subject to preferential tax regimes. Trust or entity or foreign legally transparent fiscal figure: validity from and trust or entity or foreign legally transparent fiscal figure: validity to.

Friday, February 2, 2024 DIARIO OFICIAL 141
Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month, and four for the year, separated by slashes /, example: 17/04/2023). These data must not contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.), must consist solely of digits from 0 to 9 and the slash /.
Annex Data to provide
9- Derivative financial operations. Tax identification number or RFC.
10- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Tax identification number. 11- Partners or shareholders who held shares or equity interests. Tax identification number or RFC. 12- Transactions with related parties Tax identification number or RFC. 15- Operations carried out with residents abroad. Tax identification number. 17- Loans. Tax identification number or RFC and number of registration of the creditor resident abroad with the SAT valid during the audited exercise. 19- Operations subject to preferential tax regimes. Tax identification number. 20- Deduction of net interest of the exercise (article 28, fraction XXXII of the LISR). Tax identification number or RFC of each of the group members or each related party. Tax identification number and number of registration of the creditor resident abroad with the SAT. Data, tax identification registration of the country of residence. Alphanumeric character data. Alphabetic characters only in uppercase. This data must not contain special characters (commas, brackets, parentheses, etc.). RFC Data, RFC of the related party. Data of 13 alphanumeric characters maximum, composed of:
Four letters for individuals, or hyphen and three letters for legal entities. Six numeric characters corresponding to the date (two characters for the year, two for the month, and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data must not contain special characters (commas, brackets, parentheses, etc., except the & character). Data applicable to the tax audit of:
E Permanent establishments of residents abroad.
Identification Data
Data to provide:
Taxpayer, public accountant, and legal representative.
08A000000 RFC (of the taxpayer).
08B000000 RFC (of the public accountant).
08B015000 RFC (of the firm).
08C000000 RFC (of the legal representative).
Data, RFC of the taxpayer and of the legal representative.
Data of 13 alphanumeric characters maximum, composed of:
Four letters for individuals; or hyphen and three letters for legal entities. Six numeric characters corresponding to the date, (two characters for year, two for month, and two for the day). Three alphanumeric characters for homonymy.

142 DIARIO OFICIAL Friday, February 2, 2024
In the case where the legal representative is a resident abroad who does not have this data, the following will be recorded: REXT990101xx8. Use of alphabetic characters in uppercase. This data must not contain special characters (commas, brackets, parentheses, etc., except the & character). 08A001000 Trade name or corporate name. 08B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 08B014000 Name (of the firm). 08C010000 Name (of the legal representative) (paternal surname, maternal surname, name(s)). Data, full name of the taxpayer and of the legal representative. Alphanumeric character data. Alphabetic characters only in uppercase. 08B002000 CURP (of the public accountant). 08C040000 CURP (of the legal representative). Data of 18 alphanumeric characters maximum, composed of:
Four alphabetic characters.
Six numeric characters.
Six alphabetic characters.
One alphabetic or numeric character.
One numeric character.
Use of alphabetic characters in uppercase.
This data must not contain special characters (commas, brackets, parentheses, etc.). Tax domicile of the taxpayer, of the public accountant, and of the legal representative:
08A002000 Federal entity (of the taxpayer).
08B004000 Federal entity (of the public accountant).
08C050000 Federal entity (of the legal representative).
Data chosen from a list (catalog).
08A003000 Borough or municipality (of the taxpayer).
08B005000 Borough or municipality (of the public accountant).
08C060000 Borough or municipality (of the legal representative).
Complete borough or municipality data.
Alphabetic character data in uppercase.
This data must not contain special characters (commas, brackets, parentheses, etc.). 08A004000 Neighborhood or locality (of the taxpayer). 08B006000 Neighborhood or locality (of the public accountant). 08C070000 Neighborhood or locality (of the legal representative). Complete neighborhood or locality data. Alphanumeric character data. Alphabetic characters only in uppercase. This data must not contain special characters (commas, brackets, parentheses, etc.). 08A005000 Postal code (of the taxpayer). 08B007000 Postal code (of the public accountant). 08C080000 Postal code (of the legal representative). Complete postal code data. Numeric character data. This data must not contain special characters (peso signs, commas, periods, hyphens, parentheses, etc.), must consist solely of digits from 0 to 9. 08A006000 Street, exterior and interior number (of the taxpayer). 08B008000 Street, exterior and interior number (of the public accountant). 08C090000 Street, exterior and interior number (of the legal representative).

Friday, February 2, 2024 DIARIO OFICIAL 143
Complete street and number data.
Alphanumeric character data.
Alphabetic characters only in uppercase.
This data must not contain special characters (commas, brackets, parentheses, etc.). 08A007000 City or population (of the taxpayer). 08B009000 City or population (of the public accountant). 08C100000 City or population (of the legal representative). Data, complete city or population. Alphanumeric character data. Alphabetic characters only in uppercase. This data must not contain special characters (commas, brackets, parentheses, etc.). 08A008000 Telephone (of the taxpayer). 08B100000 Telephone (of the public accountant or of the firm). 08C110000 Telephone (of the legal representative). Data of fifteen alphanumeric characters maximum. This data must not contain special characters (peso sign, commas, periods, brackets, parentheses, etc.) must consist solely of digits from 0 to 9. 08A009000 Email (of the taxpayer). 08B110000 Email (of the public accountant). 08B120000 Email of the CPI tax mailbox. 08C120000 Email (of the legal representative). Alphanumeric character data. Alphabetic characters may be recorded in lowercase. This data may contain special characters (periods, hyphens, at sign, etc.). 08A100000 Name of the economic group to which it belongs:
Text or name of the economic group, assigned automatically by SIPRED 2023 once the activity key for tax purposes is selected. 08A110000 Activity key for tax purposes:
Economic activity or predominant activity data, also known as business line, assigned automatically by SIPRED 2023 once selected from a catalog. For the purposes of this data, the description made for this effect in annex 6 of the RMF valid for 2014 and its corresponding modifications must be taken into account. This text must not contain special characters (commas, brackets, parentheses, etc.). Head office abroad:
08A120000 Trade name or corporate name.
Data, full name of the head office abroad.
Alphanumeric character data.
Alphabetic characters only in uppercase.
08A130000 Domicile.
Data, complete domicile of the head office abroad.
Alphanumeric character data.
Alphabetic characters only in uppercase.
08A140000 Country of residence.
Data, complete country of residence of the head office abroad.
Alphanumeric character data.
Alphabetic characters only in uppercase.
08A150000 Social identification number.

144 DIARIO OFICIAL Friday, February 2, 2024
Data, social identification number of the head office abroad.
Alphanumeric character data.
Alphabetic characters only in uppercase.
08A160000 Description of the predominant activity.
Data, description of the predominant activity of the head office abroad.
Alphanumeric character data.
Alphabetic characters only in uppercase.
08C020000 National (legal representative).
08C030000 Foreigner (legal representative).
Data of two alphabetic characters (yes or no).
Use only alphabetic characters in uppercase.
This text must not contain special characters (commas, brackets, parentheses, etc.). 08C130000 Deed number (legal representative). 08C140000 Notary number (legal representative). Data of fifteen and ten alphanumeric characters maximum without sign, respectively. This data must not contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.), must consist solely of digits from 0 to 9. 08C150000 Entity in which the notary is located (legal representative). Data, complete entity. Alphabetic character data. Alphabetic characters only in uppercase. This data must not contain special characters (commas, brackets, parentheses, etc.). 08C160000 Date of the power of attorney (legal representative). 08C170000 Date of appointment (legal representative). Data of the certification of the power of attorney and of the appointment to the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power of attorney (two for the day, two for the month, and four for the year separated by slashes /). 08B030000 Public accountant registration number. 08B160000 Firm registration number. For the purposes of this data, the number assigned by the AGAFF to the registered public accountant and to their firm will be recorded. Data of five exact numeric characters, without sign. This data must not contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.), must consist solely of digits from 0 to 9. 08B130000 College to which the public accountant belongs. Data, name of the college to which the registered public accountant belongs. Alphanumeric character data. Alphabetic characters only in uppercase. This text must not contain special characters (commas, brackets, parentheses, etc.). 08A170000 Taxpayer name (Taxpayer's declaration or of their legal representative). 08B170000 Name of the public accountant who audited (Declaration of the public accountant who audited). 08C180000 Name of the legal representative (Declaration of the legal representative). Data, full name of the public accountant who audited, of the taxpayer, and of their legal representative, assigned automatically by SIPRED 2023 once the identification data of the taxpayer, their legal representative, and the public accountant who audited are captured.

Friday, February 2, 2024 OFFICIAL GAZETTE 145
General Data
Data to be provided:
Competent Authority:
08D000000 Competent Authority.
08D001000 General Administration.
Alphabetic character data, in uppercase.
This data cannot contain special signs (commas, brackets, parentheses, etc.). 08D002000 Obligated or Optional. 08D014000 Type of special taxpayer. 08D020000 Select the costing system you use for tax purposes:
08D025000 Type of opinion.
08D050000 It is:
08D239000 In what capacity did you participate in a merger:
08D263000 In what capacity did you participate in a spin-off:
08D319000 They were carried out for the purpose of:
08D334000 Indicate the country where foreign resident companies paid the income tax credited by the taxpayer (1). 08D335000 Indicate the country where foreign resident companies paid the income tax credited by the taxpayer (2). 08D336000 Indicate the country where foreign resident companies paid the income tax credited by the taxpayer (3). 08D383000 If yes to the previous question, indicate the reason why you stopped applying the ISR tax incentive. Data assigned automatically by SIPRED 2023 once selected from a list (catalog). 08D016000 Start date of the fiscal year. 08D017000 End date of the fiscal year. 08D018000 Start date of the previous fiscal year. 08D019000 End date of the previous fiscal year. Data for the fiscal year and the previous fiscal year to which the tax audit report corresponds. Divided into start of the year and end of the year. These data will consist of ten alphanumeric characters corresponding to the start date of the fiscal year (two for the day, two for the month, and four for the year, separated by slashes /) and ten for the end date of the fiscal year (two for the day, two for the month, and four for the year, separated by slashes /). Example:
start end
01/01/2023 31/12/2023
08D003000 Opted to audit financial statements by taxable income (for the purposes of article 32-A CFF). 08D004000 Opted to audit financial statements by the value of their assets (for the purposes of article 32-A CFF). 08D005000 Opted to audit financial statements by the number of workers (for the purposes of article 32-A CFF). Two-character alphabetic data, (yes or no) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.). 08D006000 In case of a negative answer to all questions in indices 08D003000, 08D004000, and 08D005000 above, mention the reason why you are presenting the audit report.

146 OFFICIAL GAZETTE Friday, February 2, 2024
Alphanumeric character data.
This text may contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters. 08D007000 Part of a participation association. 08D009000 First audit report. 08D010000 It is a company specialized in investment in energy, electricity, and infrastructure assets. 08D011000 Maquiladora industry. 08D012000 Carried out construction works. 08D013000 In case of a positive answer to the previous index, accumulated income for the purposes of article 17, fraction IV of the LISR. 08D026000 Statement of cash flows used the indirect method (in case of a positive answer, must fill out from index 08040000000000 to 08040049000000 of annex 4). 08D033000 Carried out operations with related parties. 08D034000 If your answer was positive in the previous index (must fill out annexes 15 and 16). 08D035000 Carried out operations with domestic related parties. 08D036000 Carried out operations with foreign related parties. 08D037000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 08D038000 During the year, it decreased pending fiscal losses from previous years to be applied for the purposes of article 9, fraction II of the LISR (in case of a positive answer, must fill out annex 22). 08D039000 Indicate whether the taxpayer applied the procedures established for the purposes of article 22 of the LISR. 08D044000 Indicate whether the acquirer of the alienated shares is a related party. 08D045000 The taxpayer has pending losses from the alienation of shares to be applied at the end of the year. 08D047000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria for tax and customs provisions. 08D049000 Obtained any resolution from the SAT or SHCP that affected its tax situation during the year. 08D058000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the year (includes PTU). 08D065000 Has filed any means of defense against tax provisions. 08D068000 Is obliged to disclose reportable schemes for the fiscal year. 08D076000 Celebrated derivative financial operations that had tax effects during the year in the income tax (in case of a positive answer, must fill out annex 12). 08D077000 Maintained permanent investments in subsidiaries, associates, and affiliates during the year (in case of a positive answer, must fill out annex 13). 08D078000 Carried out operations with residents abroad; in case of a positive answer, must fill out annex 18). 08D079000 Maintained balances receivable and payable in foreign currency during the year (in case of a positive answer, must fill out annex 20). 08D080000 Obtained loans during the year (in case of a positive answer, must fill out annex 21). 08D081000 Has had changes in name or corporate name during the audited fiscal year. 08D082000 In case of a positive answer to the previous index, has all notices of change of name or corporate name before the Federal
Taxpayer Registry (for the purposes of article 29, fraction I of the RCFF), and also specify the previous RFC and names. 08D088000 Has had changes in fiscal address during the audited fiscal year. 08D089000 In case of a positive answer to the previous index, has all notices of change of fiscal address (for the purposes of article 29, fraction IV of the RCFF).

Friday, February 2, 2024 OFFICIAL GAZETTE 147
08D090000 Has updated economic activities and obligations during the audited fiscal year. 08D091000 In case of a positive answer to the previous index, has all notices of update of economic activities and obligations (for the purposes of article 29, fraction VII of the RCFF). 08D092000 For the audited fiscal year, has the notices of opening or closing carried out during the same for establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premises or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 08D093000 During the year, notices of compensation of balances in favor were presented (for the purposes of article 23 of the CFF). 08D094000 Indicate whether during the fiscal year its social shares, shares, or equivalent were sold by the taxpayer, and if the same complied for the purposes of article 26, fraction XI of the CFF. 08D095000 Has shareholders resident in the country. 08D096000 In case of a positive answer to the previous index, are registered in the Federal Taxpayer Registry (for the purposes of article 27 of the CFF). 08D097000 Is obliged to request the registration in the RFC of its partners or shareholders resident abroad (for the purposes of article 27 of the CFF). 08D098000 In case of a positive answer to the previous index, are registered in the Federal Taxpayer Registry. 08D099000 Has inventories registered in its accounting. 08D100000 In case of a positive answer, maintains control of inventories of merchandise, raw materials, work in progress, and finished products, as appropriate (For the purposes of article 76, fraction XIV of the LISR). 08D103000 Carried out operations with the general public. 08D104000 Has employees. 08D112000 In case of a negative answer to the question in index 08D104000, has any personnel service contracts (outsourcing). 08D118000 Alienation of goods. 08D119000 Provision of services. 08D120000 Granting of temporary use or enjoyment of goods. 08D121000 Dividends obtained from residents abroad without a permanent establishment in Mexico. 08D122000 Dividends obtained from residents abroad subject to preferential tax regimes. 08D123000 Others, in case of a positive answer, specify below:
08D127000 Obtained loss from the alienation of accounts and documents receivable during the year. 08D128000 The accounts and documents receivable during the year were assigned as part of a restructuring or payment of dividends or profits. 08D130000 Maintained accounting for the purposes of article 28 of the CFF, 33 and 34 of the RCFF, and 32, fraction I of the LIVA. 08D131000 The supporting documentation of the records or entries is available at its fiscal address (for the purposes of article 28, fraction III of the CFF). 08D137000 Journal. 08D138000 Ledger. 08D139000 Minutes of meetings of partners or shareholders. 08D140000 Partners or shareholders. 08D141000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes.

148 OFFICIAL GAZETTE Friday, February 2, 2024
08D142000 The taxpayer participated in a restructuring in which an undue transmission of fiscal losses was generated (for the purposes of article 69-B Bis of the CFF). 08D143000 Recognized or reported said income. 08D144000 The taxpayer changed its business model. 08D145000 Issue receipts for the activities carried out and preserve the files (for the purposes of article 76, fractions II and XVII of the LISR). 08D165000 The business activity developed by the permanent establishment in the country or the income from fees and in general from the provision of an independent personal service, as well as those derived from the alienation of merchandise or real estate in national territory carried out directly by the person resident abroad who has the central office of the permanent establishment in Mexico (for the purposes of article 2 of the LISR). 08D166000 The business activity developed by the permanent establishment in the country or the income from fees and in general from the provision of an independent personal service, as well as those derived from the alienation of merchandise or real estate in national territory carried out by another permanent establishment abroad of the same person resident abroad who has the central office of the permanent establishment in Mexico (for the purposes of article 2 of the LISR). 08D167000 Income obtained by the central office of the company or any of its establishments abroad, in the proportion in which the permanent establishment in the country participated in the expenses incurred for its obtaining (for the purposes of article 2 of the LISR). 08D168000 Indicate whether it alienated shares or intangibles during the year. 08D170000 Is a related party. 08D172000 Is a related party. 08D174000 Is a related party. 08D176000 Is a related party. 08D178000 Is a related party. 08D183000 Made withholding. 08D185000 In case of having a fiscal loss in the alienation of shares, presented notice within ten days following the date of the operation. 08D188000 Indicate whether it transmitted monetary assets by more than 51%. 08D189000 Indicate whether it carried out a refund or reduction of shares. 08D190000 Indicate whether it refunded premium in the subscription of shares. 08D194000 Indicate whether it carried out a refund or reduction of shares derived from the absorption of financial losses. 08D200000 Be strictly indispensable for the purposes of its activity, with the exception of authorized donations for their deduction by tax provisions (for the purposes of articles 27, fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125, and 131 of the RLISR). 08D202000 Be covered by fiscal receipts (for the purposes of article 27, fraction III of the LISR, as well as with the applicable rules of the RMF for 2023). 08D203000 Make payments through named checks, credit, debit, or service cards, or authorized electronic wallets, transfers of accounts in credit institutions or brokerage houses, compensations, or through different
forms of extinction of obligations when indicated by tax provisions (for the purposes of articles 27, fraction III of the LISR and 42 of the RLISR, as well as with the applicable rules of the RMF for 2023). 08D204000 Be duly registered in accounting (for the purposes of articles 27, fraction IV of the LISR and 44 of the RLISR). 08D205000 Be deducted only once (for the purposes of article 27, fraction IV of the LISR). 08D207000 That in the fiscal receipt, the value added tax appears expressly and separately when appropriate (for the purposes of article 27, fraction VI of the LISR).

Friday, February 2, 2024 OFFICIAL GAZETTE 149
08D218000 In the case of payments made to commissionaires and intermediaries resident abroad, they meet the information and documentation requirements for the purposes of article 52 of the RLISR. 08D219000 That when carrying out the corresponding operations or by the last day of the year at the latest, the requirements for each particular deduction established by the LISR have been met (for the purposes of articles 27, fraction XVIII of the LISR and 53 and 54 of the RLISR, as well as with the applicable rules of the RMF for 2023). 08D220000 The fiscal receipts meet the requirements established by tax provisions and were obtained by the day the declaration should have been presented, and the issuance dates corresponded to the year for which the deduction was made (for the purposes of article 27, fraction XVIII of the LISR). 08D229000 In the case where the value of the goods received by the permanent establishment of taxpayers resident abroad from the central office or another establishment of the taxpayer located abroad has not been higher than the customs value of the good in question (for the purposes of article 27, fraction XXII of the LISR). 08D231000 Were considered non-deductible by the taxpayer the concepts for the purposes of article 28 of the LISR. 08D238000 In the case of payments made to commissionaires and intermediaries resident abroad, they meet the information and documentation requirements for the purposes of article 52 of the RLISR. 08D314000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 08D315000 In case of a positive answer to the previous index, complied with all requirements for the purposes of articles 187 and 188 of the LISR. 08D316000 Was part of a trust for the acquisition or construction of real estate (fibra). 08D317000 In case of a positive answer to the previous index, complied with all requirements for the purposes of articles 187 and 188 of the LISR. 08D318000 Carried out derivative financial operations (for the purposes of article 20 of the LISR). 08D320000 In case of a positive answer, accumulated income from derivative financial operations. 08D322000 Made deductions related to derivative financial operations. 08D324000 Obtained losses in derivative financial operations with related parties for the purposes of article 28, fraction XIX of the LISR. 08D327000 Verified that the tax paid abroad and credited in the year actually corresponds to an income tax for which there is a right to its credit, in accordance with the general rules issued by the Tax Administration Service. 08D328000 The credited tax was paid directly by the taxpayer abroad. 08D333000 Regarding an income tax paid by foreign resident companies, resulting from a payment of dividends or profits distributed in favor of the taxpayer, verified that all and each of the requirements provided for in the applicable tax regulations for its credit had been met. 08D337000 Credits only the income tax paid abroad
in the year. 08D338000 Indicate whether it credits a remainder of the income tax paid abroad corresponding to previous years. 08D339000 Carried out operations with preferential tax regimes through entities or foreign legal figures that are fiscally transparent abroad (in case of a positive answer, must fill out annex 23). 08D356000 Considered as effectively collected the counter-performance when it received it in cash, in goods, or in services, even if those had corresponded to advances, deposits, or any other concept regardless of the name by which they were designated, or when the creditor's interest was satisfied through any form of extinction of obligations that give rise to the counter-performances (for the purposes of article 1-B of the LIVA).

150 OFFICIAL GAZETTE Friday, February 2, 2024
08D358000 Considered as the value to calculate the tax, the amount effectively collected, as well as the amounts that are additionally charged or collected from the acquirer for other taxes, duties, normal or late interest, conventional penalties, or any other concept (for the purposes of articles 12, 18, and 23 of the LIVA and 42, 43, 44, and 45 of the RLIVA, as well as with the applicable rules of the RMF 2023). 08D362000 Applied the option for the purposes of article 5-B of the LIVA in the proration of the tax not identified with taxable activities, for which the 0% rate and exempt rates apply. 08D363000 Regarding the value added tax transferred that had been withheld for the purposes of article 1-A of the LIVA, it was credited in the payment declaration of the month following the declaration in which the withholding was made (for the purposes of article 5, fraction IV of the LIVA). 08D364000 Regarding the value added tax transferred that had been withheld for the purposes of article 1-A of the LIVA, said withholding was paid in the terms and deadlines established (for the purposes of article 5, fraction IV of the LIVA). 08D365000 The tax corresponding to expenses other than investments was credited in its entirety for having carried out activities exclusively for which it must pay the tax, or the 0% rate applies to it (for the purposes of article 5, fraction V, inciso a) of the LIVA). 08D376000 Opted to apply the ISR tax incentive in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018 (in case of a positive answer, must fill out from index 08170136000000 to 08170164000000 of annex 17). 08D378000 Is registered in the Beneficiaries Registry of the incentive for the northern border region. 08D382000 Stopped applying the ISR tax incentive indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 08D385000 Presented by the month following that in which it requested the cancellation, the complementary declarations of the provisional payments in which it applied the incentive and, if applicable, made the payment of the corresponding ISR. 08D423000 The seniority of the fiscal address, or of any branch, establishment, or other in the northern border region is less than 18 months. 08D426000 In addition to the northern border region incentive, applied another tax treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. 08D429000 Collaborated with the annual real-time verification program referred to in article seven, second paragraph, fraction IV, of the Decree modifying the Decree on tax incentives for the northern border region, published in the DOF on December 30, 2020. 08D433000 Opted to apply the IVA tax incentive indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 08D435000 (a) alienation of goods. 08D436000 (b) provision of
independent services. 08D437000 (c) granting of temporary use or enjoyment of goods. 08D438000 Stopped applying the IVA tax incentive indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 08D441000 Is a natural or legal person with business activities obliged to make withholding for services for the purposes of article 1, fraction IV of the LIVA. 08D442000 In case the answer to the previous question is affirmative, indicate whether it opted to make the IVA withholding at the reduced rate of 3% of the value of the counter-performance effectively paid. 08D480000 Is obliged to maintain volumetric control. 08D481000 Is an importer of a specific sector. 08D483000 Opted to apply the ISR tax incentive in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020 (in case of a positive answer, must fill out from index 08170143000000 to 08170171000000 of annex 17).

Friday, February 2, 2024 OFFICIAL GAZETTE 151
08D485000 Is registered in the Beneficiaries Registry for the incentive for the southern border region. 08D489000 Ceased to apply the income tax (ISR) incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 08D492000 Submitted, no later than the month following the one in which the cancellation was requested, the complementary declarations of provisional payments in which the incentive was applied and, where applicable, made the payment of the corresponding ISR. 08D530000 The seniority of the tax domicile, or of any branch, establishment or other in the southern border region is less than 18 months. 08D533000 In addition to the incentive for the southern border region, applied another tax treatment that grants additional benefits or tax incentives, including exemptions or subsidies. 08D536000 Collaborated with the annual program of real-time verification referred to in the seventh article, second paragraph, fraction VI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 08D540000 Opted to apply the VAT incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 08D542000 (a) alienation of goods. 08D543000 (b) provision of independent services. 08D544000 (c) granting of the use or temporary enjoyment of goods. 08D545000 Ceased to apply the VAT incentive, indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 08D548000 Is a natural or legal person with business activities obliged to make the withholding for services for the purposes of article 1-A fraction IV of the LIVA, in effect until August 31, 2021. 08D549000 In case the answer to the previous question is affirmative, indicate if you opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. Alphabetic data of two characters, (yes or no) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.). 08D051000 The requirements established in the resolution (authorization or consultation) were met. 08D101000 Indicate if you identified providers or clients with the definitive list issued by the SAT of operations presumed to be non-existent for the entire fiscal year reviewed. 08D102000 Indicate if you verified that the operations with that client or provider do not give them fiscal effect for the purposes of article 69-B of the CFF. 08D111000 Created a reserve for pension or retirement funds for personnel or made changes to said fund (for the purposes of article 29 of the LISR and article 65 of the RLISR). 08D132000 Regarding commission agents, carried out the separation in their accounting and records of the operations they carry out on their own account from those they carry out on behalf of the principal (for the purposes of article 32 fraction II of the LIVA
and article 35 of the RLIVA). 08D133000 Issued and delivered tax receipts (for the purposes of article 32 fraction III of the LIVA and Articles 20 and 74 of the RLIVA). 08D134000 Issued tax receipts for the withholding of the tax that is made for the purposes of article 1-A of the LIVA (article 32 fraction V of the LIVA as well as with the applicable rules of the RMF for 2023). 08D135000 Provided monthly and in a timely manner to the tax authorities, information on the persons to whom taxes were withheld (for the purposes of article 32 fraction V of the LIVA as well as with the applicable rules of the RMF for 2023). 08D136000 Provided monthly and in a timely manner to the tax authorities, information on the payment, withholding, crediting and transfer of the value added tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which the value added tax was transferred or was transferred to it, including activities for which it was not obliged to pay (for the purposes of article 32 fraction VIII of the LIVA, as well as the applicable rules of the RMF for 2023).

152 OFFICIAL GAZETTE Friday, February 2, 2024
08D146000 Issue tax receipts in which the amount of payments made to residents abroad is recorded in accordance with title V of the LISR and the tax withheld (for the purposes of article 76, fraction III of the LISR). 08D147000 Prepare an inventory of stock on the date of end of the fiscal year (for the purposes of article 76, fraction IV of the LISR or on a different date in accordance with article 110 of the RLISR). 08D148000 Keep a record of the operations carried out with value titles issued in series (for the purposes of article 76, fraction VIII of the LISR and article 111 of the RLISR). 08D149000 Make payments of dividends or profits with a non-negotiable named check issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, fraction XI subsection a) of the LISR). 08D150000 Provide to the partners or shareholders to whom dividends were paid, a tax receipt in which their amount, the ISR withheld, is indicated, in which it is indicated if the dividends come from a specific account or record (for the purposes of article 76, fraction XI subsection b) of the LISR). 08D151000 Timely present the declaration of operations carried out in the previous calendar year, through trusts by which business activities are carried out in which it intervened (for the purposes of article 76, fraction XIII of the LISR). 08D152000 Inform the tax authorities as indicated by the tax provisions on the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of article 76, fraction XV of the LISR). 08D153000 Make known in the ordinary general assembly of shareholders or partners a report in which it is informed about the compliance with its tax obligations for the immediate previous fiscal year (for the purposes of article 76, fraction XIX of the LISR and 116 of the RLISR). 08D154000 Inform the tax authorities of the loans, contributions for future capital increases or capital increases that they receive in cash, in national or foreign currency, greater than $600,000.00. (for the purposes of articles 18, fraction XI and 76, fraction XVI of the LISR, as well as with the applicable rules of the RMF) for 2023). 08D155000 Alienation of goods (for the purposes of article 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2023). 08D156000 Provision of services (for the purposes of article 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2023). 08D157000 Granting of the use or temporary enjoyment of goods (for the purposes of article 17, fraction II of the LISR). 08D158000 Financial leasing contracts (for the purposes of article 17, fraction III and 40 of the LISR). 08D159000 Installment sales, agreed price (for the purposes of articles 17 fraction III, and 40 second paragraph of the LISR). 08D160000 Installment sales,
price collected (for the purposes of articles 17 fraction III, and 40 third paragraph of the LISR). 08D161000 Debts not covered by prescription, forgiveness or notorious practical impossibility of collection (for the purposes of article 17, fraction IV of the LISR). 08D162000 Real estate construction contracts, where the estimates are authorized or approved for collection (for the purposes of articles 17, penultimate paragraph of the LISR and 17, 18 and 19 of the RLISR). 08D163000 Real estate construction contracts where the estimates are effectively paid (for the purposes of articles 17, of the LISR and 17, 18 and 19 of the RLISR). 08D164000 Considered as accumulative income of the fiscal year the estimates for the progress of work in accordance with what is provided in article 1.7 of the Decree published in the DOF on December 26, 2013.

Friday, February 2, 2024 OFFICIAL GAZETTE 153
08D195000 In the case of prorated expenses, when persons residing abroad, as well as any entity considered as a legal person for tax purposes in its country, that have had one or more permanent establishments in the country, have resided in a country with which Mexico has had in force during the fiscal year a treaty to avoid double taxation and have deducted the expenses that were prorated with the head office or its establishments, provided that both the head office and the establishment, in which the expenditure was made, have also resided in a country with which Mexico had in force a treaty to avoid double taxation and a broad agreement on the exchange of information (for the purposes of article 26 of the LISR). 08D196000 Remittances made by the permanent establishment located in Mexico to the head office of the company or to another establishment of this abroad were not considered deductible, even when such remittances are made as royalties, fees, or similar payments, in exchange for the right to use patents or other rights, or as commissions for specific services or for management done or for interest on money sent to the permanent establishment (for the purposes of article 26 of the LISR). 08D197000 Permanent establishments of foreign resident companies dedicated to international air or land transport, instead of the deductions established in article 29 of the LISR, made the deduction of the proportional part of the average expense that they have had in the same fiscal year, considering the head office and all its establishments (for the purposes of article 26 of the LISR). 08D198000 When the fiscal year of the foreign resident companies referred to in the previous point does not coincide with the calendar year, the deduction cited in that point has been made considering the last completed fiscal year of the company (for the purposes of article 26 of the LISR). 08D199000 For the purposes of the two previous points, that the permanent establishment resident in the country has information that allows determining the profit obtained in the fiscal year by the company in all its establishments before the payment of the income tax and the total of the income received in the same fiscal year (for the purposes of article 26 of the LISR). 08D201000 In the case of donations, complied with all requirements for their deduction (for the purposes of articles 27 fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RLISR). 08D206000 Comply with the obligations in matters of withholding and payment of taxes on behalf of third parties, as well as the other formalities established (for the purposes of article 27 fraction V of the LISR). 08D208000 In the case of interest on borrowed capital, these have been invested in the purposes of the business (for the purposes of articles 27 fraction VII of the LISR and 45 of the RLISR). 08D209000 For borrowed capital and granting of loans to third parties, the limit established for its deduction was
applied (for the purposes of article 27 fraction VII of the LISR). 08D210000 Payments made in favor of natural persons, coordinated legal persons, natural persons who are members of coordinated societies dedicated to land freight or passenger transport, societies or civil associations derived from the provision of independent personal services, those who provide domestic services of water supply and garbage collection, as well as the donations made, were deducted when they were effectively incurred (for the purposes of article 27 fraction VIII of the LISR). 08D211000 In the case of fees or gratuities to administrators, commissioners, directors, general managers or members of the board of directors, of surveillance, consultative or of any other kind, the requirements to which they are subject were met (for the purposes of article 27 fraction IX of the LISR). 08D212000 In the cases of technical assistance, technology transfer or royalties, it has been verified that the person who provided the knowledge had its own technical elements for it, provided them directly and effectively carried out (for the purposes of article 27 fraction X of the LISR).

154 OFFICIAL GAZETTE Friday, February 2, 2024
08D213000 For social welfare expenses, it was verified that the corresponding benefits were granted in a general manner for the benefit of all workers and that in the case of food vouchers granted to workers, the delivery is made through authorized electronic wallets (for the purposes of articles 7 and 27 fraction XI of the LISR and 46, 47, 48 and 50 of the RLISR). 08D214000 When there are contributions to savings funds, in addition to the requirement established in the previous index, it was verified that the amount of the contributions made was equal to the amount contributed by the workers and did not exceed the limits established in the tax provisions (for the purposes of articles 27 fraction XI of the LISR and 49 of the RLISR). 08D215000 It was verified that the acquisition cost or the interest that derives from received credits correspond to those of the market and when they have exceeded, the excess was considered as non-deductible (for the purposes of article 27 fraction XIII of the LISR). 08D216000 In the case of import of goods, the legal requirements for its import were met (for the purposes of article 27 fraction XIV of the LISR and other applicable provisions of customs provisions). 08D217000 In the case of losses from uncollectible credits, they were considered realized in the month in which the prescription period, corresponding, was consummated, or before always that it has been notorious the practical impossibility of collection and it can be proven (for the purposes of article 27 fraction XV of the LISR). 08D221000 In the case of advances for expenses, the requirements established for their deduction were met (for the purposes of article 27 fraction XVIII of the LISR). 08D222000 When workers have had the right to the employment subsidy, the corresponding amounts were effectively delivered to them (for the purposes of article 27 fraction XIX of the LISR and article tenth of the Decree by which various provisions of the Value Added Tax Law; the Special Tax on Production and Services Law; the Federal Rights Law, the Income Tax Law is issued, and the Single Rate Corporate Income Tax Law, and the Cash Deposits Tax Law are abrogated, published in the DOF on December 11, 2013). 08D223000 In the case of deducted inventories that lost their value due to deterioration or other causes not attributable to the taxpayer itself, the requirements were met (for the purposes of articles 27 fraction XX of the LISR and 107, 109 and 124 of the RLISR, as well as with the applicable rules of the RMF for 2023). 08D224000 In the case of investments, applied the percentages authorized by the LISR. 08D225000 In the case of travel expenses when they were destined for lodging, food, transportation, use or temporary enjoyment of automobiles and payment of mileage, complied with the requirements established for their deduction (for the purposes of articles 28 fraction V of the LISR and 57 and 58 of the RLISR). 08D226000 In the case of granting the use or
temporary enjoyment of automobiles and airplanes, complied with the requirements established for their deduction (for the purposes of article 28 fraction XIII of the LISR and 60 of the RLISR). 08D227000 In the case of the two previous concepts, they were expenses incurred by partners, shareholders or their relatives without a labor relationship. 08D228000 In the case of loss from alienation of shares and other value titles, as well as financial losses that come from financial operations derived from capital referred to shares or share indices, the requirements established for their deduction were met (for the purposes of article 28 fraction XVII of the LISR and 219 of the RLISR, as well as with the applicable rules of the RMF for 2023). 08D230000 For the determination of deductions for investments in automobiles and airplanes, the maximum amount authorized by Law will be considered as the original amount of the investment (for the purposes of articles 36 fractions II and III respectively of the LISR). 08D232000 In the case of interest derived from debt, the requirements established for its deduction were met (for the purposes of article 28 fraction XXVII of the LISR). 08D233000 In the case of net interest of the fiscal year, the requirements established for its deduction were met (for the purposes of article 28 fraction XXXII of the LISR). 08D235000 The debt has a seniority greater than five years.

Friday, February 2, 2024 OFFICIAL GAZETTE 155
08D236000 The debt was restructured with respect to the period indicated in the previous index. 08D237000 Opted and complied with what is provided in article 30 of the LISR. 08D265000 Transmitted fiscal attributes such as tax losses, CUFIN, CUCA. 08D326000 Has the supporting documentation for the payment of ISR paid abroad that was credited. 08D329000 Complies with the requirements established for the purposes of article 5 of the LISR to credit the ISR paid abroad. 08D340000 Has a transfer pricing study for the operations carried out. 08D342000 Credited tax paid in REFIPRES. 08D344000 Complied with all requirements to apply ISR withholding from REFIPRES. 08D346000 Indicate if you declared tax on income subject to REFIPRES. 08D349000 The taxpayer made any payment to a resident abroad, in which the ISR that corresponded to said foreign resident, was covered by the taxpayer itself. 08D350000 Applied what is provided by article 1.13 of the Decree published in the DOF on December 26, 2013. 08D351000 Applied any treaty to avoid double taxation. 08D352000 Complied with all requirements to apply a preferential withholding rate. 08D353000 Applied what is provided by article 1.4 of the Decree published in the DOF on December 26, 2013. 08D354000 Considers as dividend or distributed profit, the profits in cash or in goods that the permanent establishment resident in the country has sent to the head office of the company or to another permanent establishment of this abroad, that do not come from the balance of the net fiscal profit account or from the capital remittances account of the foreign resident, respectively (for the purposes of article 164 fraction II of the LISR). 08D355000 Considered as distributed profit, the reimbursements made to its head office or to any of its establishments abroad, including, where applicable, those that derive from the termination of its activities, in the terms provided by article 78 of the LISR (for the purposes of article 164 fraction III of the LISR). 08D357000 Considered as alienation the value of the shortage of goods in its inventories (for the purposes of articles 8 of the LIVA and 25 of the RLIVA). 08D359000 The acquisition or the use or temporary enjoyment of intangible goods (for the purposes of articles 24, fractions II and III of the LIVA and 50 of the RLIVA). 08D360000 The utilization in national territory of independent services, except for those derived from international transport (for the purposes of articles 24, fraction V of the LIVA and 48 and 49 of the RLIVA). 08D361000 Carried out exports of goods or services by concept of alienation or use or temporary enjoyment of intangible goods or by the utilization abroad of services provided (for the purposes of articles 29, fractions II, III and IV of the LIVA and 57 to 63 of the RLIVA). 08D366000 The tax that corresponded to expenditures other than investments was not credited, for having carried out activities exclusively for which it should not pay the tax
(for the purposes of article 5 fraction V subsection b) of the LIVA). 08D367000 When obliged to pay the value added tax or when the 0% rate is applicable, only for a part of the activities carried out, the tax that corresponded to expenditures other than investments was credited in the proportion in which the value of the activities for which the value added tax must be paid or to which the 0% rate applies, represented in the total value of the mentioned activities that it carried out in the month in question (for the purposes of article 5 fraction V subsection c) of the LIVA, as well as with the applicable rules of the RMF for 2023). 08D368000 Credited the tax that corresponded to investments in accordance with its usual destination, in its entirety for having carried out activities exclusively for which it must pay the tax or the 0% rate is applicable to it (for the purposes of article 5 fraction V subsection d) point 1 of the LIVA, as well as with the applicable rules of the RMF for 2023).

156 DIARIO OFICIAL Viernes 2 de febrero de 2024 08D369000 Did not credit the tax corresponding to investments, according to their usual destination, for having carried out activities exclusively through which no tax is due (for the purposes of Article 5, fraction V, subsection d), point 2 of the VAT Law). 08D370000 When obliged to pay value-added tax or when the 0% rate applies, only for a part of the activities carried out, the tax corresponding to investments according to their usual destination was credited in the proportion in which the value of the activities for which value-added tax must be paid or to which the 0% rate applies represented in the total value of the aforementioned activities carried out in the month in question (for the purposes of Article 5, fraction V, subsection d), point 3 of the VAT Law, as well as with the applicable rules of the RMF for 2023). 08D371000 In subsequent months, the investments ceased to be dedicated exclusively to the activities for which they were intended (for the purposes of Article 5, fraction V, subsection d), point 4 of the VAT Law). 08D372000 In the affirmative case, made adjustments to the value of the creditable tax (for the purposes of Articles 5-A of the VAT Law and 19 of the VAT Law Regulations). 08D373000 In the case of net interest for the fiscal year, verified that the VAT credit derived from interest complied with the requirements established for its credit (for the purposes of Article 5, fraction I of the VAT Law). 08D374000 Applied what is provided in Article 2.1 of the Decree published in the DOF on December 26, 2013. 08D375000 Applied what is provided in Article 2.2 of the Decree published in the DOF on December 26, 2013. 08D424000 Has a branch, agency, or any other establishment located within the border region, to which the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018, applies. 08D425000 Fell under the circumstances of Article six, fraction xi of the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 08D440000 Fell under the circumstances of Article thirteen, fraction IV of the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 08D531000 Has a branch, agency, or any other establishment located within the border region, to which the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020, applies. 08D532000 Fell under the circumstances of Article six, fraction XI of the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 08D547000 Fell under the circumstances of Article twelve, fraction V of the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020. Three-character alphabetic data, (yes, no or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses,
etc.). 08D015000 Date of start of operations. 08D053000 Date of letter 1. 08D055000 Date of letter 2. 08D057000 Date of letter 3. 08D060000 Date of resolution 1. 08D062000 Date of resolution 2. 08D064000 Date of resolution 3. 08D066000 Date of sending the multiple information declaration (normal). 08D067000 Date of sending the multiple information declaration (last complementary). 08D074000 Date of presentation of the normal information declaration. 08D075000 Date of presentation of the information declaration (last complementary). 08D240000 Date on which the merger took effect. 08D264000 Date on which the spin-off took effect. 08D310000 Date of start of liquidation.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 157 08D380000 Date of authorization to apply the ISR tax incentive. 08D384000 Date on which the ISR tax incentive ceased to apply due to any of the aforementioned circumstances. 08D387000 (1) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D390000 (2) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D393000 (3) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D396000 (4) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D399000 (5) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D402000 (6) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D405000 (7) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D408000 (8) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D411000 (9) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D414000 (10) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D417000 (11) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D420000 (12) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D430000 Date of presentation of the annual collaboration report to the real-time verification program. 08D434000 Date of presentation of the notice of application of the VAT tax incentive indicated in the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 08D439000 Date on which the VAT incentive ceased to apply. 08D444000 (1) date of presentation of the payment of withheld VAT. 08D447000 (2) date of presentation of the payment of withheld VAT. 08D450000 (3) date of presentation of the payment of withheld VAT. 08D453000 (4) date of presentation of the payment of withheld VAT. 08D456000 (5) date of presentation of the payment of withheld VAT. 08D459000 (6) date of presentation of the payment of withheld VAT. 08D462000 (7) date of presentation of the payment of withheld VAT. 08D465000 (8) date of presentation of the payment of withheld VAT. 08D468000 (9) date of presentation of the payment of withheld VAT. 08D471000 (10) date of presentation of the payment of withheld VAT. 08D474000 (11) date of presentation of the payment of withheld VAT.
08D477000 (12) date of presentation of the payment of withheld VAT. 08D487000 Date of authorization to apply the ISR tax incentive. 08D491000 Date on which the ISR tax incentive ceased to apply due to any of the aforementioned circumstances. 08D494000 (1) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied.

158 DIARIO OFICIAL Viernes 2 de febrero de 2024 08D497000 (2) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D500000 (3) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D503000 (4) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D506000 (5) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D509000 (6) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D512000 (7) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D515000 (8) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D518000 (9) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D521000 (10) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D524000 (11) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D527000 (12) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 08D537000 Date of presentation of the annual collaboration report to the real-time verification program. 08D541000 Date of presentation of the notice of application of the VAT tax incentive indicated in the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 08D546000 Date on which the VAT incentive ceased to apply. 08D551000 (1) date of presentation of the payment of withheld VAT. 08D554000 (2) date of presentation of the payment of withheld VAT. 08D557000 (3) date of presentation of the payment of withheld VAT. 08D560000 (4) date of presentation of the payment of withheld VAT. 08D563000 (5) date of presentation of the payment of withheld VAT. 08D566000 (6) date of presentation of the payment of withheld VAT. 08D569000 (7) date of presentation of the payment of withheld VAT. 08D572000 (8) date of presentation of the payment of withheld VAT. 08D575000 (9) date of presentation of the payment of withheld VAT. 08D578000 (10) date of presentation of the payment of withheld VAT. 08D581000 (11) date of presentation of the payment of withheld VAT. 08D584000 (12) date of presentation of the payment of withheld VAT. Date data for the letter, resolution, when the merger or spin-off took effect, the start of liquidation, date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied, and date of
presentation of the payment of withheld VAT, both from the Decree on fiscal incentives for the northern border region and southern border region. These data will be composed of ten alphanumeric characters corresponding to the date of the letter, resolution, and sending of the multiple information declaration (two for the day, two for the month, and four for the year separated by slashes /). 08D040000 Name of the issuer of the shares that were disposed of. 08D048000 Specify the criterion number(s). 08D052000 Number of letter 1. 08D054000 Number of letter 2.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 159 08D056000 Number of letter 3. 08D059000 Number of resolution 1. 08D061000 Number of resolution 2. 08D063000 Number of resolution 3. 08D069000 Identification number (field 1). 08D070000 Identification number (field 2). 08D071000 Identification number (field 3). 08D072000 Identification number (field 4). 08D073000 Identification number (field 5). 08D379000 Number of letter of authorization to apply the ISR tax incentive. 08D381000 Number or registration key in the Beneficiary Registry of the incentive for the northern border region. 08D422000 Indicate if the applied tax incentive is by domicile, branch, establishment, or other. 08D427000 Benefit obtained, derived from the application of the applied tax incentive. 08D431000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 08D482000 In case of affirmative response to the previous index, indicate which one. 08D486000 Number of letter of authorization to apply the ISR tax incentive. 08D488000 Number or registration key in the Beneficiary Registry of the incentive for the southern border region. 08D529000 Indicate if the applied tax incentive is by domicile, branch, establishment, or other. 08D534000 Benefit obtained, derived from the application of the applied tax incentive. 08D538000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 08D008000 RFC of the partner in the participation association. 08D028000 RFC 1 (RFC of the individual or legal entity that provided tax advice to the taxpayer). 08D029000 RFC 2 (RFC of the individual or legal entity that provided tax advice to the taxpayer). 08D030000 RFC 3 (RFC of the individual or legal entity that provided tax advice to the taxpayer). 08D031000 RFC 4 (RFC of the individual or legal entity that provided tax advice to the taxpayer). 08D032000 RFC 5 (RFC of the individual or legal entity that provided tax advice to the taxpayer). 08D083000 (RFC) specify previous name. 08D084000 (RFC) specify previous name. 08D085000 (RFC) specify previous name. 08D086000 (RFC) specify previous name. 08D087000 (RFC) specify previous name. 08D113000 (RFC) specify name of outsourcing company. 08D114000 (RFC) specify name of outsourcing company. 08D115000 (RFC) specify name of outsourcing company. 08D116000 (RFC) specify name of outsourcing company. 08D117000 (RFC) specify name of outsourcing company. 08D243000 Merged 1: RFC. 08D245000 Merged 2: RFC. 08D247000 Merged 3: RFC.

160 DIARIO OFICIAL Viernes 2 de febrero de 2024 08D249000 Merged 4: RFC.
08D251000 Merged 5: RFC.
08D253000 Merged 6: RFC.
08D255000 Merged 7: RFC.
08D257000 Merged 8: RFC.
08D259000 Merged 9: RFC.
08D261000 Merged 10: RFC.
08D266000 Spin-off 1: RFC.
08D270000 Spin-off 2: RFC.
08D274000 Spin-off 3: RFC.
08D278000 Spin-off 4: RFC.
08D282000 Spin-off 5: RFC
08D286000 Spin-off 6: RFC.
08D290000 Spin-off 7: RFC.
08D294000 Spin-off 8: RFC.
08D298000 Spin-off 9: RFC.
08D302000 Spin-off 10: RFC
08D306000 Spinner: RFC.
08D311000 (RFC) liquidator 1 specify name, denomination, or corporate name. 08D312000 (RFC) liquidator 2 specify name, denomination, or corporate name. 08D313000 (RFC) liquidator 3 specify name, denomination, or corporate name. Data, RFC. Data of 13 alphanumeric characters maximum composed of:
Four letters for individuals; or hyphen and three letters for legal entities. Six numeric characters corresponding to the date (two characters for year, two for month, and two for day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the & character). 08D169000 Name of buyer 1. 08D171000 Name of buyer 2. 08D173000 Name of buyer 3. 08D175000 Name of buyer 4. 08D177000 Name of buyer 5. 08D242000 Merging entity: denomination or corporate name. 08D244000 Merged 1: denomination or corporate name. 08D246000 Merged 2: denomination or corporate name. 08D249000 Merged 3: denomination or corporate name. 08D250000 Merged 4: denomination or corporate name. 08D252000 Merged 5: denomination or corporate name. 08D254000 Merged 6: denomination or corporate name. 08D256000 Merged 7: denomination or corporate name. 08D258000 Merged 8: denomination or corporate name. 08D260000 Merged 9: denomination or corporate name. 08D262000 Merged 10: denomination or corporate name.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 161 08D432000 Place of presentation of the annual collaboration report to the real-time verification program. 08D539000 Place of presentation of the annual collaboration report to the real-time verification program. Data, settlor: denomination or corporate name, trustee: denomination or corporate name, beneficiary: denomination or corporate name, merging entity: denomination or corporate name, merged: denomination or corporate name, name of the integrating society, and place of presentation of the annual collaboration report to the real-time verification program. Alphanumeric character data. Alphabetic characters only in uppercase. 08D083000 (specify). 08D084000 (specify). 08D085000 (specify). 08D086000 (specify). 08D087000 (specify). For the purposes of these indices, data referring to the concept of Others will be noted in the concept. Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 08D042000 Sale price of the disposed shares. 08D043000 Amount of profit or (loss) determined by the disposal of shares. 08D046000 In case your answer to the previous question is affirmative, indicate the amount of the loss from share disposal updated to the end of the fiscal year. 08D105000 Number of workers. 08D106000 Total of ISR withheld and paid for salaries. 08D107000 Total of ISR withheld and paid for assimilated salaries. 08D108000 Employment subsidy delivered in cash to workers during the fiscal year. 08D109000 Total income from salaries and wages and assimilated concepts. 08D110000 Total exempt income from salaries and wages. 08D129000 Amount of VAT that originated said operation. 08D179000 Total income from sale of shares. 08D180000 Total income from sale of intangibles. 08D181000 Total average cost of disposed shares. 08D182000 Total amount of the original adjusted investment. 08D184000 Amount of payment for the operation. 08D186000 Amount of pending fiscal loss to be amortized from disposal of shares and other securities whose yield is not interest for the purposes of Article 8 of the Income Tax Law. 08D187000 Deductible amount from financial derivative operations agreed outside recognized markets. 08D191000 Amount of refund or capital reduction effected. 08D192000 Income tax for the purposes of Article 78, fraction I of the Income Tax Law. 08D193000 Income tax for the purposes of Article 78, fraction II of the Income Tax Law. 08D234000 Amount of debt generating interest charges. 08D267000 Asset value:
08D268000 Liability value:
08D269000 Share capital value:
08D271000 Asset value:

162 DIARIO OFICIAL Viernes 2 de febrero de 2024 08D272000 Liability value:
08D273000 Share capital value:
08D275000 Asset value:
08D276000 Liability value:
08D277000 Share capital value:
08D279000 Asset value:
08D280000 Liability value:
08D281000 Share capital value:
08D283000 Asset value:
08D284000 Liability value:
08D285000 Share capital value:
08D287000 Asset value:
08D288000 Liability value:
08D289000 Share capital value:
08D291000 Asset value:
08D292000 Liability value:
08D293000 Share capital value:
08D295000 Asset value:
08D296000 Liability value:
08D297000 Share capital value:
08D299000 Asset value:
08D300000 Liability value:
08D301000 Share capital value:
08D303000 Asset value:
08D304000 Liability value:
08D305000 Share capital value:
08D307000 Asset value:
08D308000 Liability value:
08D309000 Share capital value:
08D321000 Indicate the amount of the corresponding accumulation.
08D323000 In case of affirmative, indicate the amount of the corresponding deduction. 08D325000 In case of affirmative, indicate the corresponding amount. 08D330000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 08D331000 Amount of ISR paid abroad from source of wealth abroad. 08D332000 Amount of non-creditable and non-deductible ISR for the purposes of Article 5 of the Income Tax Law. 08D341000 Total of accumulative or taxable income in the fiscal year from REFIPRES. 08D343000 Amount of tax credit paid abroad. 08D345000 Amount of tax credit on income withheld. 08D347000 Amount of tax on income subject to REFIPRES. 08D348000 Amount of dividends or profits subject to preferential tax regimes for the purposes of the tenth paragraph of Article 177 of the Income Tax Law. 08D388000 (1) amount paid in the complementary declaration. 08D391000 (2) amount paid in the complementary declaration. 08D394000 (3) amount paid in the complementary declaration.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 163 08D397000 (4) amount paid in the complementary declaration. 08D400000 (5) amount paid in the complementary declaration. 08D403000 (6) amount paid in the complementary declaration. 08D406000 (7) amount paid in the complementary declaration. 08D409000 (8) amount paid in the complementary declaration. 08D412000 (9) amount paid in the complementary declaration. 08D415000 (10) amount paid in the complementary declaration. 08D418000 (11) amount paid in the complementary declaration. 08D421000 (12) amount paid in the complementary declaration. 08D428000 Amount of the benefit. 08D445000 (1) amount paid. 08D448000 (2) amount paid. 08D451000 (3) amount paid. 08D454000 (4) amount paid. 08D457000 (5) amount paid. 08D460000 (6) amount paid. 08D463000 (7) amount paid. 08D466000 (8) amount paid. 08D469000 (9) amount paid. 08D472000 (10) amount paid. 08D475000 (11) amount paid. 08D478000 (12) amount paid. 08D495000 (1) amount paid in the complementary declaration. 08D498000 (2) amount paid in the complementary declaration. 08D501000 (3) amount paid in the complementary declaration. 08D504000 (4) amount paid in the complementary declaration. 08D507000 (5) amount paid in the complementary declaration. 08D510000 (6) amount paid in the complementary declaration. 08D513000 (7) amount paid in the complementary declaration. 08D516000 (8) amount paid in the complementary declaration. 08D519000 (9) amount paid in the complementary declaration. 08D522000 (10) amount paid in the complementary declaration. 08D525000 (11) amount paid in the complementary declaration. 08D528000 (12) amount paid in the complementary declaration. 08D535000 Amount of the benefit. 08D552000 (1) amount paid. 08D555000 (2) amount paid. 08D558000 (3) amount paid. 08D561000 (4) amount paid. 08D564000 (5) amount paid. 08D567000 (6) amount paid. 08D570000 (7) amount paid. 08D573000 (8) amount paid. 08D576000 (9) amount paid. 08D579000 (10 amount paid. 08D582000 (11) amount paid. 08D585000 (12) amount paid.

164 OFFICIAL GAZETTE Friday, February 2, 2024
For the purposes of these data, figures referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, with the sign preceding the amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., they must consist only of the digits 0 to 9. The indicative amount figures must be recorded in pesos, not in thousands of pesos. 08D041000 Percentage of participation in the capital of the issuer of the shares that were disposed of. 08D377000 Indicate the percentage that the income of the immediately preceding fiscal year obtained in the northern border region represents, with respect to the total income obtained outside of it. 08D484000 Indicate the percentage that the income of the immediately preceding fiscal year obtained in the southern border region represents, with respect to the total income obtained outside of it. Percentage data. Numeric character data with two decimal places. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of the digits 0 to 9, as well as the decimal point. 08D386000 (1) corresponding to the month of:
08D389000 (2) corresponding to the month of:
08D392000 (3) corresponding to the month of:
08D395000 (4) corresponding to the month of:
08D398000 (5) corresponding to the month of:
08D401000 (6) corresponding to the month of:
08D404000 (7) corresponding to the month of:
08D407000 (8) corresponding to the month of:
08D410000 (9) corresponding to the month of:
08D413000 (10) corresponding to the month of:
08D416000 (11) corresponding to the month of:
08D419000 (12) corresponding to the month of:
08D443000 (1) corresponding to the month of:
08D446000 (2) corresponding to the month of:
08D449000 (3) corresponding to the month of:
08D452000 (4) corresponding to the month of:
08D455000 (5) corresponding to the month of:
08D458000 (6) corresponding to the month of:
08D461000 (7) corresponding to the month of:
08D464000 (8) corresponding to the month of:
08D467000 (9) corresponding to the month of:
08D470000 (10) corresponding to the month of:
08D473000 (11) corresponding to the month of:
08D476000 (12) corresponding to the month of:
08D493000 (1) corresponding to the month of:
08D496000 (2) corresponding to the month of:
08D499000 (3) corresponding to the month of:
08D502000 (4) corresponding to the month of:
08D505000 (5) corresponding to the month of:

Friday, February 2, 2024 OFFICIAL GAZETTE 165
08D508000 (6) corresponding to the month of:
08D511000 (7) corresponding to the month of:
08D514000 (8) corresponding to the month of:
08D517000 (9) corresponding to the month of:
08D520000 (10) corresponding to the month of:
08D523000 (11) corresponding to the month of:
08D526000 (12) corresponding to the month of:
08D550000 (1) corresponding to the month of:
08D553000 (2) corresponding to the month of:
08D556000 (3) corresponding to the month of:
08D559000 (4) corresponding to the month of:
08D562000 (5) corresponding to the month of:
08D565000 (6) corresponding to the month of:
08D568000 (7) corresponding to the month of:
08D571000 (8) corresponding to the month of:
08D574000 (9) corresponding to the month of:
08D577000 (10) corresponding to the month of:
08D580000 (11) corresponding to the month of:
08D583000 (12) corresponding to the month of:
Data automatically assigned by the ISSIF application (32-H CFF) once selected from a list (catalog). Indicate the month of filing of the complementary declaration regarding the provisional payment in which the stimulus was applied and the month of filing of the full payment of the withheld VAT, both from the Decree on tax stimuli for the northern and southern border regions.
Annex Data to be provided
1- Statement of financial position. 2023, 2022 and variation in pesos with respect to the previous fiscal year. 2- Statement of comprehensive income. Total 2023, related parties 2023, non-related parties 2023, total 2022, related parties 2022 and non-related parties 2022. 3- Statement of changes in the equity of the foreign head office in the permanent establishment. Equity of the head office of the permanent establishment abroad, net profit, net loss, retained earnings from previous years, accumulated losses from previous years, other comprehensive income (debtor), other comprehensive income (creditor), excess in the update of equity, insufficiency in the update of equity, result from holding non-monetary assets, other creditor equity accounts, other debtor equity accounts and total equity. 4- Statement of cash flows. 2023 and 2022. 5- Analytical integration of sales or net income. 2023, 2022, variation in pesos with respect to the previous fiscal year, related parties 2023, non-related parties 2023, related parties 2022, non-related parties 2022, total taxable for Income Tax (ISR) 2023, total non-taxable for ISR 2023, total taxable for ISR 2022 and total non-taxable for ISR 2022. 6- Determination of the cost of goods sold for accounting and income tax purposes. 2023, related parties 2023, non-related parties 2023, 2022, related parties 2022 and non-related parties 2022.

166 OFFICIAL GAZETTE Friday, February 2, 2024
Annex Data to be provided
7- Comparative analysis of expense sub-accounts.
Manufacturing expenses 2023, manufacturing expenses 2022, manufacturing expenses: variation in pesos with respect to the previous fiscal year, manufacturing expenses: related parties 2023, manufacturing expenses: non-related parties 2023, manufacturing expenses: related parties 2022, manufacturing expenses: non-related parties 2022, sales expenses 2023, sales expenses 2022, sales expenses: variation in pesos with respect to the previous fiscal year, sales expenses: related parties 2023, sales expenses: non-related parties 2023, sales expenses: related parties 2022, sales expenses: non-related parties 2022, administrative expenses 2023, administrative expenses 2022, administrative expenses: variation in pesos with respect to the previous fiscal year, administrative expenses: related parties 2023, administrative expenses: non-related parties 2023, administrative expenses: related parties 2022, administrative expenses: non-related parties 2022, general expenses 2023, general expenses 2022, general expenses: variation in pesos with respect to the previous fiscal year, general expenses: related parties 2023, general expenses: non-related parties 2023, general expenses: related parties 2022, general expenses: non-related parties 2022, expenses prorated by the foreign head office 2023, expenses prorated by the foreign head office 2022, expenses prorated by the foreign head office: variation in pesos with respect to the previous fiscal year, expenses prorated by the foreign head office: related parties 2023, expenses prorated by the foreign head office: non-related parties 2023, expenses prorated by the foreign head office: related parties 2022, expenses prorated by the foreign head office: non-related parties 2022, total 2023, total 2022, total related parties 2023, total non-related parties 2023, total related parties 2022, total non-related parties 2022, total deductible for ISR 2023, total deductible for ISR 2022, total non-deductible for ISR 2023 and total non-deductible for ISR 2022. 8- Comparative analysis of the sub-accounts of the comprehensive financing result. 2023, related parties 2023, non-related parties 2023, 2022, related parties 2022, non-related parties 2022, taxable or deductible for ISR: 2023, taxable or deductible for ISR: 2022; non-taxable or not subject to ISR (income) non-deductible (expenses) for ISR: 2023 and non-taxable or not subject to ISR (income) non-deductible (expenses) for ISR: 2022. 9- List of contributions due from the taxpayer as the direct subject or in their capacity as a withholding agent. Taxable base, contribution determined by audit due or in favor, contribution due or balance in favor determined by the taxpayer, difference and immaterial differences not investigated by audit. 10- List of contributions to be paid. Amount corresponding to the audited fiscal year, amount from previous years, total contributions to be paid and amount of the contribution in litigation.

Friday, February 2, 2024 OFFICIAL GAZETTE 167
Annex Data to be provided
11- Reconciliation between accounting and fiscal result for income tax purposes. 2023, 2022 and variation in pesos with respect to the previous fiscal year. 12- Derivative financial operations contracted with residents abroad. Contracted amount, fiscal effect it had in the year income (deduction), amount of the fiscal effect it had in the year, agreed value on the underlying and indicate the amount of taxable income or (authorized deduction) generated. 13- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Amount of the investment, amount of profits (losses) from previous years in the percentage of participation, amount of profit (loss) of the year in the percentage of participation and value of the investment. 14- Reconciliation between Income according to Statement of Comprehensive Income and those taxable for income tax purposes and the Total of Acts or Activities for Value Added Tax (VAT) purposes. 2023, 2022 and variation in pesos with respect to the previous fiscal year. 15- Transactions with related parties. Value of the operation and/or investment for tax purposes (even with zero value), amount of taxpayer's tax adjustment so that the operation is considered agreed upon as with independent parties in comparable operations and modified amount, ISR withheld. 17- Informative Data. Amount. 18- Operations carried out with residents abroad. Amount of the operation, ISR withheld determined by audit, ISR withheld paid and difference. 19- Investments. Value of the investment balance pending to be deducted at the beginning of the year, plus: MOI of acquisitions during the year, less: disposals and/or write-offs in the year, less: deduction in the year, less: immediate deduction in the year and balance pending to be deducted at the end of the year. 20- Accounts and documents receivable and payable in national and foreign currency. Balance in foreign currency and balance in national currency. 21- Loans. Outstanding loan balance on December 31, 2022, total amount of interest paid and/or due, ISR withheld in the year, outstanding balance on December 31, 2023 and total amount of interest deducted in the audited year. 23- Operations subject to preferential tax regimes. Total amount of fiscal profits or losses in shareholding participation, total taxable or taxable income in the year, direct participation or average indirect participation per day of the taxpayer in the year (percentage): amount, contributions and reimbursements: total amount of investments or contributions made during the year, contributions and reimbursements: total amount of capital reimbursements received during the year, data of the entity located in a preferential tax regime: total fiscal profits or losses of the year, data of the entity located in a preferential tax regime: total distributed profits in the year, data of the entity located in a preferential tax regime: total amount of assets not subject to business activity, data of the
entity located in a preferential tax regime: total amount of assets subject to business activity and income tax subject to REFIPRES.

168 OFFICIAL GAZETTE Friday, February 2, 2024
Annex Data to be provided
24- Reconciliation between accounting and fiscal result for income tax purposes determination of the deduction of the proportional part of the average expense that by its operations the company resident abroad engaged in international air or land transport had in the same year, considering the head office and all its establishments article 26, fourth and fifth paragraphs LISR. Total. 25- Information on Value Added Tax (VAT) of Residents abroad who provide international air transport of persons services covered by tickets sold by another airline. January, February, March, April, May, June, July, August, September, October, November, December and total. 26- Data of the airline that sells the tickets covering the international air transport of persons service. Amount invoiced in pesos without VAT, amount of VAT invoiced in pesos, amount charged in pesos without VAT and amount of VAT charged in pesos. 27- Deduction of net interest of the year (article 28, fraction XXXII of the LISR). Amount of taxable income of the previous fiscal year of each of the group members or each related party, amount of taxable income of the previous fiscal year of the taxpayer, total taxable income of the previous fiscal year of the taxpayer and all group members or all related parties, taxpayer's deduction limit, total accrued interest deriving from debts (deductible amounts), net interest pending deduction from previous years (applicable from 2021 year), total interest income accrued, net interest, fiscal profit (loss), total accrued interest deriving from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted fiscal profit, net interest limit and non-deductible interest. Note: The order of this data is only informative, for capture refer to the guide format. For the purposes of these data, figures referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, with the sign preceding the amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., they must consist only of the digits 0 to 9. The indicative amount figures must be recorded in pesos, not in thousands of pesos.
Annex Data to be provided
1- Statement of financial position. Explain variation.
5- Analytical integration of sales or net income. Explain variation.
7- Comparative analysis of expense sub-accounts.
Manufacturing expenses: explain variation, sales expenses: explain variation, administrative expenses: explain variation, general expenses: explain variation and expenses prorated by the foreign head office: explain variation.

Friday, February 2, 2024 OFFICIAL GAZETTE 169
Annex Data to be provided
11- Reconciliation between accounting and fiscal result for income tax purposes. Explain variation. 14- Reconciliation between Audited Income according to Statement of Comprehensive Income and those taxable for income tax purposes and the Total of Acts or Activities for Value Added Tax (VAT) purposes. Explain variation. Alphanumeric character data. These texts may contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.
Annex Data to be provided
4.1- Notes to the financial statements. Text referring to the notes to the financial statements.
9.1 Declaration. Text referring to the declaration.
Alphanumeric character data.
These texts may contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.
Annex Data to be provided
9- List of contributions due from the taxpayer as the direct subject or in their capacity as a withholding agent. Rate, tariff or fee. 12- Derivative financial operations contracted with Residents Abroad. % withholding on the gain. 13- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Percentage of participation in the entity's capital. 15- Transactions with related parties. Rate. 18- Operations carried out with residents abroad. Rate. 21- Loans. Interest rate percentage and ISR withholding rate. 23- Operations subject to preferential tax regimes. Effective rate of income tax paid abroad (less than 75% of what would be paid in Mexico), direct participation or average indirect participation per day of the taxpayer in the year (percentage): percentage and preferential rate by treaty. 27- Deduction of net interest of the year (article 28, fraction XXXII of the LISR). Proportion of income. For the purposes of these data, figures referring to the indicated data will be recorded. Alphanumeric character data with decimals. Amounts representing percentages will be recorded with integers and two decimal places, without the percentage sign. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of the digits 0 to 9.
Annex Data to be provided
22- Integration of fiscal losses from previous years.
2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, and 2013.

170 OFFICIAL GAZETTE Friday, February 2, 2024
For the purposes of these data, figures referring to the indicated data will be recorded. Numeric character data with four decimal places. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of the digits 0 to 9.
Annex Data to be provided
10- List of contributions to be paid. Credit institution or SAT and payment in installments (data of the free writing): receiving administration. 12- Derivative financial operations contracted with Residents Abroad. Country of residence, type of contracted operation, debt or capital, type of currency, type of underlying, in case that in the "type of underlying" column you selected "others" specify concept, indicate if before the maturity of the term you carried out, in case that you liquidated by celebrating a contrary operation, indicate the reasons, indicate if you obtained the benefit of treaties to avoid double taxation (yes or no) and indicate if it was contracted with a related party (yes or no). 13- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Fiscal residence country of the entity, form of payment (fund transfer, capitalization of credits or debts, etc.). 15- Transactions with related parties. Type of operation, in case that in the Type of operation column, you selected any of the concepts of Other income or Other payments, specify concept, country of residence, transfer pricing method applied, the operation involves unique and valuable contributions (yes or no), the operation is agreed upon as with independent parties in comparable operations (yes or no) were the values of acts or activities for VAT, or rather, creditable VAT (deductions) modified as a consequence of a transfer pricing adjustment (rule 3.9.1.2., Section B of the RMF 2023) (yes or no) and indicate if you obtained the benefit of treaties to avoid double taxation (yes, no, n/a), there was withholding and full payment of ISR for this operation. 18- Operations carried out with residents abroad. Type of operation, in case that in the Type of operation column, you selected any of the concepts of Other income or Other payments, specify concept, country of residence, Mexico has a broad information exchange agreement with the country of the previous column (yes or no), indicate if it is a related party (yes or no), carried out withholding and full payment for this operation (yes or no) and applied the benefits of any treaty celebrated by Mexico to avoid double taxation (yes or no). 20- Accounts and documents receivable and payable in national and foreign currency. Country of residence, type of currency, age of the receivable and payable account (months), indicate if the account comes from a merger, spin-off of societies or assignment of rights or obligations, most important concept that originated the balance, in case that in the Most important concept that originated the balance column, you selected any of the concepts of Other debtor or Other creditor, specify concept, indicate if it is a related party (yes or no), generated interest (yes or no) and indicate if the receivable or payable account is covered by any derivative financial instrument (yes or no).

Friday, February 2, 2024 OFFICIAL GAZETTE 171

Annex Data to be Provided

21- Loans. Type of financing; if in the Type of financing column you selected the concept Other, specify concept; was the effective beneficiary of the interest (yes or no); number of registration of the creditor resident abroad before the SAT valid during the fiscal year; country of residence for tax purposes; type of currency; denomination of the interest rate; frequency of interest payment due date; if in the column Frequency of interest payment due date you selected the concept Other, specify concept; did you guarantee the loan (yes or no); destination of the borrowed capital and did you make placements abroad (yes or no).

23- Operations subject to preferential tax regimes.
Country of tax residence; type of currency of the country of tax residence; type of operation; if in the column Type of operation you selected any of the concepts Other income or Other payments, specify concept; is the accounting available to the authority (yes or no); does it have any intermediary entity (yes or no); in the case of income generated in participation with other entities, do you have information on the entity that generated income by participation with other entities (yes or no); in the case of income generated in participation with other entities, activity carried out by the entity in which you participate; operations with trusts or with the entity or foreign fiscally transparent legal figure; indicate if the information is for the case of income generated in trusts and similar (yes or no); operations with trusts or with the entity or foreign fiscally transparent legal figure; description of the purpose of the trust; capacity in which you participate in the trust or in the entity or foreign fiscally transparent legal figure; and indicate if you used a tax rate or exemption provided in any treaty that Mexico has entered into to avoid double taxation.

Alphanumeric character data.
Alphabetic characters only in uppercase.
These texts may not contain special signs (commas, brackets, parentheses, etc.).

Annex Data to be Provided

10- List of contributions to be paid. Number of the operation; payment in installments (data from the free-form document): folio number; and payment in installments authorization letter: number.

21- Loans. Number of authorization letter from the CNBV of the public offering abroad of securities issued in Mexico. For the purposes of this data, figures referring to the indicated data will be recorded.

Alphanumeric character data.
Alphabetic characters only in uppercase.
These data may not contain special signs (commas, brackets, parentheses, etc.).

Annex Data to be Provided

10- List of contributions to be paid. Payment date, payment in installments (data from the free-form document): presentation date; and payment in installments authorization letter: date.

12- Derivative financial operations contracted with Residents Abroad.
Date of celebration of the contract that gave rise to the operation; date of celebration of the most recent addendum to the contract; origin and validity: from, to.

172 OFFICIAL GAZETTE Friday, February 2, 2024

Annex Data to be Provided

13- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Date on which the capital contribution was made in your subsidiary.

21- Loans. Validity of the loan: from and to.

23- Operations subject to preferential tax regimes.
Trust or entity or foreign fiscally transparent legal figure: validity from and Trust or entity or foreign fiscally transparent legal figure: validity to.

Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month, and four for the year, separated by slashes /, example: 17/04/2023). These data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), they must consist only of digits from 0 to 9 and the slash /.

Annex Data to be Provided

12- Derivative financial operations contracted with Residents Abroad.
Tax identification number.

13- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Tax identification number.

15- Operations with related parties. Tax identification number or RFC.

18- Operations carried out with residents abroad.
Tax identification number.

20- Accounts and documents receivable and payable in national and foreign currency. Tax identification number.

21- Loans. Tax identification number or RFC and number of registration of the creditor resident abroad before the SAT valid during the audited fiscal year.

23- Operations subject to preferential tax regimes.
Tax identification number.

27- Deduction of net interest of the fiscal year (article 28, fraction XXXII of the LISR). Tax identification number or RFC of each of the group members or each related party. Tax identification number and number of registration of the creditor resident abroad before the SAT. Data, tax identification registration of the country of residence.

Alphanumeric character data.
Alphabetic characters only in uppercase.
This data may not contain special signs (commas, brackets, parentheses, etc.).

RFC
Data, RFC of the related party.
Data of maximum 13 alphanumeric characters, composed of:
Four letters for individuals, or hyphen and three letters for legal entities. Six numeric characters corresponding to the date (two characters for the year, two for the month, and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the & character).

Annex Data to be Provided

1- Statement of financial position. Percentage in relation to total assets (fiscal year), percentage in relation to total assets (previous fiscal year), and percentage of variation in pesos with respect to the previous fiscal year.

5- Analytical integration of sales or net income. Percentage in relation to total updated sales or net income (fiscal year), percentage in relation to total updated sales or net income (previous fiscal year), and percentage of variation in pesos with respect to the previous fiscal year.

Friday, February 2, 2024 OFFICIAL GAZETTE 173

Annex Data to be Provided

7- Comparative analysis of expense sub-accounts.
Manufacturing expenses: percentage in relation to total updated expenses (fiscal year), manufacturing expenses: percentage in relation to total updated expenses (previous fiscal year), manufacturing expenses: percentage of variation in pesos with respect to the previous fiscal year, selling expenses: percentage in relation to total updated expenses (fiscal year), selling expenses: percentage in relation to total updated expenses (previous fiscal year), selling expenses: percentage of variation in pesos with respect to the previous fiscal year, administrative expenses: percentage in relation to total updated expenses (fiscal year), administrative expenses: percentage in relation to total updated expenses (previous fiscal year), administrative expenses: percentage of variation in pesos with respect to the previous fiscal year, general expenses: percentage in relation to total updated expenses (fiscal year), general expenses: percentage in relation to total updated expenses (previous fiscal year), general expenses: percentage of variation in pesos with respect to the previous fiscal year, expenses prorated by the foreign central office: percentage in relation to total updated expenses (fiscal year), expenses prorated by the foreign central office: percentage in relation to total updated expenses (previous fiscal year), and expenses prorated by the foreign central office: percentage of variation in pesos with respect to the previous fiscal year.

11- Income tax reconciliation between accounting and tax results for income tax purposes. Percentage in relation to total assets (fiscal year), percentage in relation to total assets (previous fiscal year), and percentage of variation in pesos with respect to the previous fiscal year.

14- Reconciliation between Audited Income according to the Statement of Comprehensive Income and accumulations for income tax purposes and Total Acts or Activities for VAT purposes. Percentage in relation to total assets (fiscal year), percentage in relation to total assets (previous fiscal year), and percentage of variation in pesos with respect to the previous fiscal year. For the purposes of this data, figures referring to the indicated data will be recorded.

Numeric character data with four decimal places.
These data may not contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits from 0 to 9, as well as the decimal point.

Annex Data to be Provided

26- Data of the airline that sells tickets covering international air passenger transport services. Name, corporate name or business name, RFC, tax domicile. Name, corporate name or business name. Data, full name of the airline that sells tickets covering international air passenger transport services. Alphanumeric character data (maximum 100 characters). Use only uppercase letters.

RFC
Data, RFC of the airline that sells tickets covering international air passenger transport services. Data of maximum 13 alphanumeric characters, composed of:

174 OFFICIAL GAZETTE Friday, February 2, 2024

Hyphen and three letters for legal entities.
Six numeric characters corresponding to the date (two characters for the year, two for the month, and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the & character).

Tax domicile:
Street, exterior and interior number.
Data, full street and number.
Alphanumeric character data (maximum 100 characters).
Alphabetic characters only in uppercase.
This data may not contain special signs (commas, brackets, parentheses, etc.). Neighborhood. Data, full neighborhood. Alphanumeric character data (maximum 100 characters). Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). Borough or municipality. Data, full borough or municipality. Alphabetic character data (maximum 100 characters). Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). City or town. Data, full city or town. Alphabetic character data (maximum 100 characters). Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). Postal code. 5-digit numeric data without sign. This data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. State. Data, full state. Alphabetic character data (maximum 100 characters). Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). Phone. Maximum 15 alphanumeric character data. This data may not contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) it must consist only of digits from 0 to 9. Email. Alphanumeric character data. Alphabetic characters may be written in lowercase. This data may contain special signs (periods, hyphens, at sign, etc.).

F Data applicable to the tax audit of:
F Integrating and integrated societies
Identification Data
Data to be provided:
Taxpayer, public accountant, and legal representative.

28A000000 RFC (of the taxpayer).
28B000000 RFC (of the public accountant).
28B015000 RFC (of the firm).
28C000000 RFC (of the legal representative).

Friday, February 2, 2024 OFFICIAL GAZETTE 175

Data, RFC of the taxpayer and of the legal representative.
Data of maximum 13 alphanumeric characters, composed of:
four letters for individuals; or hyphen and three letters for legal entities. six numeric characters corresponding to the date, (two characters for year, two for month, and two for the day). three alphanumeric characters for homonymy. In the case that the legal representative is a resident abroad who does not have this data, the following will be recorded: REXT990101xx8. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the & character).

28A001000 Corporate name or business name.
28B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 28B014000 Name (of the firm). 28C001000 Name (of the legal representative) (paternal surname, maternal surname, name(s)). Data, full name of the taxpayer and of the legal representative. Alphanumeric character data. Alphabetic characters only in uppercase.

28B002000 CURP (of the public accountant).
28C004000 CURP (of the legal representative).
Data of maximum 18 alphanumeric characters, composed of:
Four alphabetic characters.
Six numeric characters.
Six alphabetic characters.
One alphabetic or numeric character.
One numeric character.
Use of alphabetic characters in uppercase.
This data may not contain special signs (commas, brackets, parentheses, etc.).

Tax domicile of the taxpayer, of the public accountant, and of the legal representative:
28A002000 Federal entity (of the taxpayer).
28B004000 Federal entity (of the public accountant).
28C005000 Federal entity (of the legal representative).
Data chosen from a list (catalog).

28A003000 Borough or municipality (of the taxpayer).
28B005000 Borough or municipality (of the public accountant).
28C006000 Borough or municipality (of the legal representative).
Data, full borough or municipality.
Alphabetic character data in uppercase.
This data may not contain special signs (commas, brackets, parentheses, etc.).

28A004000 Neighborhood or locality (of the taxpayer).
28B006000 Neighborhood or locality (of the public accountant).
28C007000 Neighborhood or locality (of the legal representative).
Data, full neighborhood or locality.
Alphanumeric character data.
Alphabetic characters only in uppercase.
This data may not contain special signs (commas, brackets, parentheses, etc.).

28A005000 Postal code (of the taxpayer).
28B007000 Postal code (of the public accountant).
28C008000 Postal code (of the legal representative).

176 OFFICIAL GAZETTE Friday, February 2, 2024

Data, full postal code.
Numeric character data.
This data may not contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

28A006000 Street, exterior and interior number (of the taxpayer).
28B008000 Street, exterior and interior number (of the public accountant).
28C009000 Street, exterior and interior number (of the legal representative). Data, full street and number. Alphanumeric character data. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.).

28A007000 City or town (of the taxpayer).
28B009000 City or town (of the public accountant).
28C010000 City or town (of the legal representative).
Data, full city or town.
Alphanumeric character data.
Alphabetic characters only in uppercase.
This data may not contain special signs (commas, brackets, parentheses, etc.).

28A008000 Phone (of the taxpayer).
28B010000 Phone (of the public accountant or of the firm).
28C011000 Phone (of the legal representative).
Maximum 15 alphanumeric character data.
This data may not contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) it must consist only of digits from 0 to 9.

28A009000 Email (of the taxpayer).
28B011000 Email (of the public accountant).
28B012000 Email (of the tax mailbox of the CPA).
28C012000 Email (of the legal representative).
Alphanumeric character data.
Alphabetic characters may be written in lowercase.
This data may contain special signs (periods, hyphens, at sign, etc.).

28A010000 Name of the economic group to which it belongs:
Text or name of the economic group, assigned automatically by SIPRED 2023 once the activity key for tax purposes has been selected.

28A011000 Activity key for tax purposes:
Economic activity or predominant activity data, also known as business line, assigned automatically by SIPRED 2023 once selected from a catalog. For the purposes of this data, the description made for this effect in annex 6 of the RMF valid for 2014 and its corresponding modifications must be taken into account. This text may not contain special signs (commas, brackets, parentheses, etc.).

28C002000 National (legal representative).
28C003000 Foreign (legal representative).
Two-character alphabetic data (yes or no).
Use of alphabetic characters only in uppercase.
This text may not contain special signs (commas, brackets, parentheses, etc.).

28C013000 Deed number (legal representative).
28C014000 Notary number (legal representative).

Friday, February 2, 2024 OFFICIAL GAZETTE 177

Maximum 15 and 10 alphanumeric character data without sign, respectively.
This data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

28C015000 Entity in which the notary is located (legal representative).
Data, full entity.
Alphabetic character data.
Alphabetic characters only in uppercase.
This data may not contain special signs (commas, brackets, parentheses, etc.).

28C016000 Date of the power of attorney (legal representative).
28C017000 Date of appointment (legal representative).
Data of the certification of the power of attorney and of the appointment to the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power of attorney (two for the day, two for the month, and four for the year separated by slashes /).

28B003000 Registration number of the public accountant.
28B016000 Registration number of the firm.
For the purposes of this data, the number assigned by the AGAFF to the registered public accountant and to their firm will be recorded. Exact five-digit numeric data, without sign. This data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

28B013000 College to which the public accountant belongs.
Data, name of the college to which the registered public accountant belongs. Alphanumeric character data. Alphabetic characters only in uppercase. This text may not contain special signs (commas, brackets, parentheses, etc.).

28A012000 Name of the taxpayer (Declaration of the taxpayer or of their legal representative). 28B017000 Name of the public accountant who audited (Declaration of the public accountant who audited). 28C018000 Name of the legal representative (Declaration of the legal representative). Data, full name of the public accountant who audited, of the taxpayer, and of their legal representative, assigned automatically by SIPRED 2023 once the identification data of the taxpayer, of their legal representative, and of the public accountant who audited have been captured.

General Data
Data to be provided:
Competent authority:
28D000000 Competent authority.
28D001000 Administration.
Alphabetic character data, in uppercase.
This data may not contain special signs (commas, brackets, parentheses, etc.).

28D002000 Type of society.
28D004000 Obligated or Optional.
28D013000 Type of special taxpayer.
28D018000 Select the costing system you use for tax purposes:
28D023000 Type of opinion.
28D067000 It is about:
28D159000 It was carried out for purposes of:
28D253000 In what capacity did you participate in a merger:
28D277000 In what capacity did you participate in a spin-off.
28D412000 If yes to the previous question, indicate the reason why you ceased to apply the ISR tax incentive. 28D519000 If yes to the previous question, indicate the reason why you ceased to apply the ISR tax incentive.

178 DIARIO OFICIAL Viernes 2 de febrero de 2024

Data assigned automatically by SIPRED 2023 once selected from a list (catalog).

28D014000 Start date of the fiscal year.
28D015000 End date of the fiscal year.
28D016000 Start date of the previous fiscal year.
28D017000 End date of the previous fiscal year.
Data of the fiscal year and the previous fiscal year to which the fiscal audit report corresponds. Divided into start of the year and end of the year. These data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal year (two for the day, two for the month, and four for the year, separated by slashes /) and ten for the end date of the fiscal year (two for the day, two for the month, and four for the year, separated by slashes /). Example:
Start End
01/01/2023 31/12/2023

28D005000 Opted to audit its financial statements based on taxable income (for the purposes of article 32-A CFF). 28D006000 Opted to audit its financial statements based on the value of its assets (for the purposes of article 32-A CFF). 28D007000 Opted to audit its financial statements based on the number of workers (for the purposes of article 32-A CFF). Data of two alphabetic characters, (yes or no) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.).

28D008000 In case of a negative answer to all questions in indices 28D005000, 25D006000, and 28D007000 above, state the reason for presenting the audit report. Alphanumeric character data. This text may contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.

28D009000 First audit report.
28D010000 It is a company specialized in investment in energy, electricity, and infrastructure assets. 28D011000 Performed construction works. 28D012000 In case of an affirmative answer to the previous index, accumulated income for the purposes of article 17, fraction IV of the LISR. 28D024000 Statement of Cash Flows, used the indirect method (in case of affirmative answer, fill in from index 28040000000000 to 28040049000000 of annex 4). 28D031000 Performed transactions with related parties. 28D032000 If your answer was affirmative in index 28D030000 (must fill in annexes 16 and 17). 28D033000 Performed transactions with national related parties. 28D034000 Performed transactions with foreign related parties. 28D035000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 28D036000 During the year, decreased pending tax losses from previous years to be applied for the purposes of article 9, fraction II of the LISR (in case of affirmative answer, must fill in annex 27). 28D037000 Regarding companies that have had the status of holding companies, decreased the loss from the alienation of shares in any exercise subsequent to 2015 (for the purposes of article two, fraction IX, last paragraph of the transitional provisions of the LISR in force from January 1, 2016). 28D038000 In case of an affirmative answer to the previous index, indicate if you liquidated the entire deferred tax (for the purposes of article two, fraction IX, last paragraph of the transitional provisions of the LISR in force from January 1, 2016). 28D039000 Applied what is established in rule 11.7.1.20. of the 3a RMF 2016.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 179

28D040000 Applied what is established in rule 3.23.22. of the RMF 2017.
28D041000 Applied what is established in rule 3.23.15. of the RMF 2018.
28D042000 Applied what is established in rule 3.23.15. of the RMF 2019.
28D043000 Applied what is established in rule 3.23.14. of the RMF 2020.
28D044000 Applied what is established in rule 3.23.14. of the RMF 2021.
28D045000 Applied what is established in rule 3.23.8. of the RMF 2022.
28D046000 Applied what is established in rule 3.23.8. of the RMF 2023.
28D047000 Applied what is established in rule 11.7.1.19. of the 3a RMF 2016. 28D048000 Applied what is established in the fifth transitional provision of the RMF 2017. 28D049000 Applied what is established in the thirtieth transitional provision of the RMF 2018. 28D050000 Indicate if the taxpayer applied the procedures established for the purposes of article 22 of the LISR. 28D055000 Indicate if the acquirer of the alienated shares is a related party. 28D056000 The taxpayer has pending losses from the alienation of shares to be applied at the end of the year. 28D058000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria for tax and customs provisions. 28D060000 Is covered for notification by means of a tax mailbox. 28D063000 Obtained any resolution from the SAT, the SHCP, or the PRODECON that affected its tax situation during the year. 28D072000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the year (includes PTU). 28D079000 Has filed any means of defense against tax provisions. 28D082000 Is obliged to disclose reportable schemes for the fiscal year. 28D090000 Celebrated derivative financial operations that had tax effects during the year in the income tax (in case of affirmative answer, must fill in annex 12). 28D091000 Maintained permanent investments in subsidiaries, associates, and affiliates during the year (in case of affirmative answer, must fill in annex 13). 28D092000 Carried out operations with residents abroad (in case of affirmative answer, must fill in annex 19). 28D093000 Maintained balances receivable and payable in foreign currency during the year (in case of affirmative answer, must fill in annex 21). 28D094000 Obtained loans during the year (in case of affirmative answer, must fill in annex 22). 28D095000 Has had changes in name or corporate name during the audited fiscal year. 28D096000 In case of an affirmative answer to the previous index, has the notices of change of name or corporate name before the Federal Taxpayer Registry (for the purposes of article 29, fraction I of the RCFF), as well as specify the previous RFC and names. 28D102000 Has had changes in fiscal domicile during the audited fiscal year. 28D103000 In case of an affirmative answer to the previous index, has all notices of change of fiscal domicile (for the purposes of article 29, fraction IV of the RCFF). 28D104000 Has updated economic activities and obligations during the audited fiscal year. 28D105000 In case of an affirmative answer to the previous index, has all notices of update of economic activities and obligations (for the purposes of article 29, fraction VII of the RCFF). 28D106000 For the audited fiscal year, has the notices of opening or closure carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premise or establishment used for the performance of its
activities (for the purposes of article 29, fraction VIII of the RCFF).

180 DIARIO OFICIAL Viernes 2 de febrero de 2024

28D107000 During the year, notices of compensation of balances in favor were presented (for the purposes of article 23 of the CFF). 28D108000 Indicate if during the fiscal year its partners, shares, or equivalents were sold by the taxpayer, if it complied for the purposes of article 26, fraction XI of the CFF. 28D109000 Has shareholders resident in the country. 28D110000 In case of an affirmative answer to the previous index, are registered in the Federal Taxpayer Registry (for the purposes of article 27 of the CFF). 28D111000 Is obliged to request the registration in the RFC of its partners or shareholders resident abroad (for the purposes of article 27 of the CFF). 28D112000 In case of an affirmative answer to the previous index, are registered in the Federal Taxpayer Registry. 28D113000 Has inventories registered in its accounting. 28D114000 In case of affirmative answer, maintains control of inventories of merchandise, raw materials, work in progress, and finished products as appropriate (for the purposes of article 76, fraction XIV of the LISR). 28D117000 Performed operations with the general public. 28D118000 Has employees. 28D126000 In case of negative answer to the question in index 28D118000, has any personnel service contracts (outsourcing). 28D132000 Alienation of goods. 28D133000 Provision of services. 28D134000 Granting of the use or temporary enjoyment of goods. 28D135000 Dividends obtained from residents abroad without a permanent establishment in Mexico. 28D136000 Dividends obtained from residents abroad subject to preferential tax regimes. 28D137000 Others, in case of affirmative answer, specify below:
28D141000 Obtained loss from the alienation of accounts and documents receivable during the year. 28D142000 The accounts and documents receivable during the year were assigned as part of a restructuring or payment of dividends or profits. 28D144000 Maintained accounting for the purposes of article 28 of the CFF, 33 and 34 of the RCFF, and 32, fraction I of the LIVA. 28D145000 The supporting documentation of the records or entries is available at its fiscal domicile (for the purposes of article 28, fraction III of the CFF). 28D151000 Journal. 28D152000 Ledger. 28D153000 Minutes of meetings of partners or shareholders. 28D154000 Partners or shareholders. 28D155000 Performed derivative financial operations (for the purposes of article 20 of the LISR). 28D159000 The taxpayer participated in a restructuring in which the alienation of its shares at fiscal cost was authorized, or the deferral of the tax derived from the alienation of its shares within the group to which it belongs (for the purposes of article 24 of the LISR). 28D160000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (for the purposes of article 69-B Bis of the CFF). 28D162000 The taxpayer changed its business model. 28D163000 Issue receipts for the activities carried out and preserve the files (for the purposes of article 76, fractions II and XVII of the LISR). 28D184000 Indicate if it alienated shares or intangibles during the year. 28D186000 Is a related party.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 181

28D188000 Is a related party.
28D190000 Is a related party.
28D192000 Is a related party.
28D194000 Is a related party.
28D199000 Made withholding.
28D201000 In case of having a tax loss in the alienation of shares, presented notice within ten days following the date of the operation. 28D204000 Indicate if it transmitted monetary assets by more than 51%. 28D205000 Indicate if it carried out a refund or reduction of shares. 28D206000 Indicate if it refunded premium on share subscription. 28D210000 Indicate if it carried out a refund or reduction of shares derived from the absorption of financial losses. 28D211000 Be strictly indispensable for the purposes of its activity, with the exception of authorized donations for their deduction by tax provisions (for the purposes of articles 27, fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125, and 131 of the RLISR). 28D213000 Be covered with fiscal receipts (for the purposes of article 27, fraction III of the LISR, as well as with the applicable rules of the RMF for 2023). 28D214000 Make payments through named checks, credit cards, debit cards, or service cards, or authorized electronic wallets, transfers of accounts in credit institutions or brokerage houses, compensations, or through different forms of extinction of obligations when indicated by tax provisions (for the purposes of articles 27, fraction III of the LISR and 42 of the RLISR, as well as with the applicable rules of the RMF for 2023). 28D215000 Be duly registered in accounting (for the purposes of articles 27, fraction IV of the LISR and 44 of the RLISR). 28D216000 Be deducted only once (for the purposes of article 27, fraction IV of the LISR). 28D218000 That in the fiscal receipt, the value added tax appears expressly and separately when applicable (for the purposes of article 27, fraction VI of the LISR). 28D229000 In the case of payments made to commission agents and intermediaries resident abroad, comply with the information and documentation requirements for the purposes of article 52 of the RLISR. 28D230000 That when carrying out the corresponding operations or at the latest on the last day of the year, the requirements that for each particular deduction the LISR establishes were met (for the purposes of articles 27, fraction XVIII of the LISR and 53 and 54 of the RLISR, as well as with the applicable rules of the RMF for 2023). 28D231000 The fiscal receipts meet the requirements established by tax provisions and were obtained at the latest on the day the declaration should have been presented, and the issue dates corresponded to the year for which the deduction was made (for the purposes of article 27, fraction XVIII of the LISR). 28D242000 All concepts that applied to it for the purposes of article 28 of the LISR were considered non-deductible. 28D249000 In the case of payments made to commission agents and intermediaries resident abroad, comply with the information and documentation requirements for the purposes of article 52 of the RLISR. 28D321000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 28D322000 In case of an
affirmative answer to the previous index, complied with all requirements for the purposes of articles 187 and 188 of the LISR. 28D323000 Was part of a trust for the acquisition or construction of real estate (fibra). 28D324000 In case of an affirmative answer to the previous index, complied with all requirements for the purposes of articles 187 and 188 of the LISR.

182 DIARIO OFICIAL Viernes 2 de febrero de 2024

28D362000 Performed transactions with preferential tax regimes, through entities or foreign legal figures that are fiscally transparent abroad (in case of affirmative answer, must fill in annex 24). 28D378000 Considered as effectively collected the counter-prestations when received in cash, goods, or services, even if they corresponded to advances, deposits, or any other concept regardless of the name by which they were designated, or when the creditor's interest was satisfied through any form of extinction of obligations that give rise to the counter-prestations (for the purposes of article 1-B of the LIVA). 28D380000 Considered as the value to calculate the tax, the amount effectively collected, as well as the amounts additionally charged or collected from the acquirer for other taxes, duties, normal or late interest, conventional penalties, or any other concept (for the purposes of articles 12, 18, and 23 of the LIVA and 42, 43, 44, and 45 of the RLIVA, as well as with the applicable rules of the RMF for 2023). 28D384000 Applied the option for the purposes of article 5-B of the LIVA in the proration of the tax not identified with taxable activities, for which the 0% rate and exempt activities apply. 28D385000 The credited value added tax corresponded to goods, services, or the use or temporary enjoyment of goods, strictly indispensable in terms of the LISR for the performance of activities other than importation, for which the tax established in this LIVA must be paid or for which the 0% rate applies (for the purposes of article 5, fraction I of the LIVA). 28D386000 The credited value added tax was expressly transferred, appearing separately in the receipts (for the purposes of article 5, fraction II of the LIVA). 28D387000 The transferred value added tax was effectively paid in the month in question (for the purposes of article 5, fraction III of the LIVA). 28D388000 Regarding the transferred value added tax that had been withheld in accordance with article 1-A, it was credited in the payment declaration of the month following the declaration in which the withholding was made (for the purposes of article 5, fraction IV of the LIVA). 28D389000 Regarding the transferred value added tax that had been withheld for the purposes of article 1-A of the LIVA, said withholding was paid in the terms and deadlines established (for the purposes of article 5, fraction IV of the LIVA). 28D390000 The tax that corresponded to expenditures other than investments was credited in its entirety for having carried out activities exclusively for which the tax must be paid, or the 0% rate applies to it (for the purposes of article 5, fraction V, subsection a) of the LIVA). 28D401000 Was obliged to pay the IEPS during the year. 28D402000 Opted to apply the fiscal stimulus in income tax matter from the Decree of fiscal stimuli northern border region, published in the DOF on December 31, 2018 (in case of affirmative answer, must fill in from index 28180116000000 to
28180144000000 of annex 18). 28D404000 Is registered in the Beneficiaries Registry of the stimulus for the northern border region. 28D408000 Ceased to apply the fiscal stimulus in income tax matter indicated in the Decree of fiscal stimuli northern border region, published in the DOF on December 31, 2018. 28D411000 Presented at the latest in the month following that in which it requested the cancellation, the complementary declarations of provisional payments in which it applied the stimulus and, if applicable, made the payment of the corresponding ISR. 28D449000 The age of the fiscal domicile, or of any branch, establishment, or other in the northern border region is less than 18 months. 28D452000 In addition to the northern border region stimulus, applied another tax treatment that grants it additional benefits or fiscal stimuli, including exemptions or subsidies. 28D455000 Collaborated with the annual real-time verification program referred to in article seven, second paragraph, fraction IV, of the Decree by which the diverse decree of fiscal stimuli northern border region is modified, published in the DOF on December 30, 2020.

Viernes 2 de febrero de 2024 DIARIO OFICIAL 183

28D459000 Opted to apply the fiscal stimulus in VAT matter indicated in the Decree of fiscal stimuli northern border region, published in the DOF on December 31, 2018. 28D461000 (a) alienation of goods. 28D462000 (b) provision of independent services. 28D463000 (c) granting of the use or temporary enjoyment of goods. 28D464000 Ceased to apply the fiscal stimulus in VAT matter indicated in the Decree of fiscal stimuli northern border region, published in the DOF on December 31, 2018. 28D467000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in fraction IV of article 1-A of the VAT Law, in force until August 31, 2021. 28D468000 In case the answer to the previous question is affirmative, indicate if it opted to make the VAT withholding at the reduced rate of 3% of the value of the counter-prestation effectively paid. 28D506000 Is obliged to maintain volumetric control. 28D507000 Is an importer of a specific sector. 28D509000 Opted to apply the fiscal stimulus in income tax matter from the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020 (in case of affirmative answer, must fill in from index 28180145000000 to 28180173000000 of annex 18). 28D511000 Is registered in the Beneficiaries Registry of the stimulus for the southern border region. 28D515000 Ceased to apply the fiscal stimulus in income tax matter indicated in the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020. 28D518000 Presented at the latest in the month following that in which it requested the cancellation, the complementary declarations of provisional payments in which it applied the stimulus and, if applicable, made the payment of the corresponding ISR. 28D556000 The age of the fiscal domicile, or of any branch, establishment, or other in the southern border region is less than 18 months. 28D559000 In addition to the southern border region stimulus, applied another tax treatment that grants it additional benefits or fiscal stimuli, including exemptions or subsidies. 28D562000 Collaborated with the annual real-time verification program referred to in article seven, second paragraph, fraction VI of the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020. 28D566000 Opted to apply the fiscal stimulus in VAT matter indicated in the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020. 28D568000 (a) alienation of goods. 28D569000 (b) provision of independent services. 28D570000 (c) granting of the use or temporary enjoyment of goods. 28D571000 Ceased to apply the fiscal stimulus in VAT matter indicated in the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020. 28D574000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in fraction IV of article 1-A of the VAT Law, in force
until August 31, 2021. 28D575000 In case the answer to the previous question is affirmative, indicate if it opted to make the VAT withholding at the reduced rate of 3% of the value of the counter-prestation effectively paid. 28D613000 Is obliged to maintain volumetric control. 28D614000 Is an importer of a specific sector. Data of two alphabetic characters, (yes or no) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.).

28D065000 The requirements established in the resolution (authorization or consultation) were met. 28D115000 Indicate if it identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire audited fiscal year. 28D116000 Indicate if it verified that the operations with that client or supplier do not have fiscal effect for the purposes of article 69-B of the CFF.

184 DIARIO OFICIAL Viernes 2 de febrero de 2024 28D125000 Created a reserve for pension or retirement funds for personnel or made changes to said fund (for the purposes of article 29 of the Income Tax Law and article 65 of the Income Tax Law Regulations). 28D146000 Regarding commission agents, performed the separation in their accounting and records of the operations carried out on their own account from those carried out on behalf of the principal (for the purposes of article 32 fraction II of the Value Added Tax Law and article 35 of the Value Added Tax Law Regulations). 28D147000 Issued and delivered fiscal receipts (for the purposes of article 32 fraction III of the Value Added Tax Law and articles 20 and 74 of the Value Added Tax Law Regulations). 28D148000 Issued fiscal receipts for the tax withholdings made for the purposes of article 1-A of the Value Added Tax Law (article 32 fraction V of the Value Added Tax Law as well as the applicable rules of the 2023 Miscellaneous Fiscal Resolution). 28D149000 Provided monthly and in a timely manner to the tax authorities, information on the persons from whom taxes were withheld (for the purposes of article 32 fraction V of the Value Added Tax Law as well as the applicable rules of the 2023 Miscellaneous Fiscal Resolution). 28D150000 Provided monthly and in a timely manner to the tax authorities, information on the payment, withholding, credit, and transfer of the value added tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which the value added tax was transferred or was transferred to it, including activities for which it was not obligated to pay (for the purposes of article 32 fraction VIII of the Value Added Tax Law, as well as the applicable rules of the 2023 Miscellaneous Fiscal Resolution). 28D161000 The taxpayer's actions related to the restructuring referred to in the previous index remained in the restructured group during the audited fiscal year. 28D164000 Issue fiscal receipts in which the amount of payments made to residents abroad is recorded in accordance with title V of the Income Tax Law and the tax withheld (for the purposes of article 76, fraction III of the Income Tax Law). 28D165000 Prepare inventory of goods on hand at the end of the fiscal year (for the purposes of article 76, fraction IV or on a different date in accordance with article 110 of the Income Tax Law Regulations). 28D166000 Keep a record of the operations carried out with securities issued in series (for the purposes of article 76, fraction VIII of the Income Tax Law and 111 of the Income Tax Law Regulations). 28D167000 Make payments of dividends or profits with a non-negotiable named check issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (for the purposes of article 76, fraction XI subsection a) of the Income Tax Law). 28D168000 Provide to the partners or shareholders to whom dividends were paid, a fiscal
receipt indicating the amount, the ISR withheld, in which it is indicated whether the dividends come from any specific account or record (for the purposes of article 76, fraction XI subsection b) of the Income Tax Law). 28D169000 File on time the declaration of operations carried out in the previous calendar year, through trusts through which business activities were carried out in which it intervened (for the purposes of article 76, fraction XIII of the Income Tax Law). 28D170000 Inform the tax authorities as indicated by tax provisions on the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of article 76, fraction XV of the Income Tax Law). 28D171000 Make known in the ordinary general assembly of shareholders or partners a report in which it is reported on the compliance with its tax obligations for the immediate previous fiscal year (for the purposes of article 76, fraction XIX of the Income Tax Law and 116 of the Income Tax Law Regulations). 28D172000 Inform the tax authorities of the loans, contributions for future capital increases or capital increases received in cash, in national or foreign currency, greater than $600,000.00 (for the purposes of articles 18, fraction XI and 76 fraction XVI of the Income Tax Law, as well as with the applicable rules of the 2023 Miscellaneous Fiscal Resolution). 28D173000 Withhold and pay the additional ISR at a rate of 10% on distributed dividends or profits (for the purposes of the second paragraph of article 140 of the Income Tax Law). 28D174000 Alienation of goods (for the purposes of article 17 fraction I of the Income Tax Law, as well as with the applicable rules of the 2023 Miscellaneous Fiscal Resolution).

Viernes 2 de febrero de 2024 DIARIO OFICIAL 185 28D175000 Provision of services (for the purposes of article 17 fraction I of the Income Tax Law, as well as with the applicable rules of the 2023 Miscellaneous Fiscal Resolution). 28D176000 Granting of the use or temporary enjoyment of goods (for the purposes of article 17 fraction II of the Income Tax Law). 28D177000 Financial leasing contracts (for the purposes of article 17 fraction III and 40 of the Income Tax Law). 28D178000 Installment sales, agreed price (for the purposes of articles 17 fraction III, and 40 second paragraph of the Income Tax Law). 28D179000 Installment sales, collected price (for the purposes of articles 17 fraction III, and 40 second paragraph of the Income Tax Law). 28D180000 Debts not covered by prescription, forgiveness or notorious practical impossibility of collection (for the purposes of article 17 fraction IV of the Income Tax Law). 28D181000 Real estate construction contracts, where the estimates are authorized or approved for collection (for the purposes of articles 17 penultimate paragraph of the Income Tax Law and 17, 18 and 19 of the Income Tax Law Regulations). 28D182000 Real estate construction contracts, where the estimates are effectively paid (for the purposes of articles 17 of the Income Tax Law and 17, 18 and 19 of the Income Tax Law Regulations). 28D183000 Considered as taxable income of the fiscal year the estimates for the progress of work in accordance with what is provided in article 1.7 of the Decree published in the DOF on December 26, 2013. 28D212000 In the case of donations, complied with all requirements for their deduction (for the purposes of articles 27 fraction I of the Income Tax Law and 36, 37, 38, 107, 108, 124, 125 and 131 of the Income Tax Law Regulations). 28D217000 Comply with obligations regarding withholding and payment of taxes on behalf of third parties, as well as the other formalities established (for the purposes of article 27 fraction V of the Income Tax Law). 28D219000 In the case of interest on borrowed capital, these were invested in the purposes of the business (for the purposes of articles 27 fraction VII of the Income Tax Law and 45 of the Income Tax Law Regulations). 28D220000 For borrowed capital and granting of loans to third parties, the limit established for its deduction was applied (for the purposes of article 27 fraction VII of the Income Tax Law). 28D221000 Payments to natural persons, coordinated legal entities, civil societies or associations, to those who provide domestic services of water supply and garbage collection and to those who obtain donations, were deducted when they were effectively incurred (for the purposes of article 27 fraction VIII of the Income Tax Law). 28D222000 In the case of fees or gratuities to administrators, trustees, directors, general managers or members of the board of directors, supervision, advisory or of any other kind, the requirements to which they are subject were met (for
the purposes of article 27 fraction IX of the Income Tax Law). 28D223000 In the cases of technical assistance, technology transfer or royalties, it was proven that the person who provided the knowledge had its own technical elements for it, provided them directly and effectively carried out (for the purposes of article 27 fraction X of the Income Tax Law) 28D224000 For social welfare expenses, it was proven that the corresponding benefits were granted generally for the benefit of all workers and that in the case of food vouchers granted to workers, the delivery is carried out through authorized electronic wallets (for the purposes of articles 7 and 27 fraction XI of the Income Tax Law and 46, 47, 48 and 50 of the Income Tax Law Regulations). 28D225000 When there are contributions to savings funds, in addition to the requirement established in the previous index, it was proven that the amount of the contributions made was equal to the amount contributed by the workers and did not exceed the limits established in the tax provisions (for the purposes of articles 27 fraction XI of the Income Tax Law and 49 of the Income Tax Law Regulations).

186 DIARIO OFICIAL Viernes 2 de febrero de 2024 28D226000 It was proven that the acquisition cost or the interest derived from received credits correspond to those of the market and when they exceeded, the excess was considered non-deductible (for the purposes of article 27 fraction XIII of the Income Tax Law). 28D227000 In the case of import of goods, the legal requirements for its import were met (for the purposes of article 27 fraction XIV of the Income Tax Law and other applicable provisions of customs provisions). 28D228000 In the case of losses from uncollectible credits, they were considered realized in the month in which the prescription period, corresponding, was consummated, or earlier always that there has been a notorious practical impossibility of collection and it can be proven (for the purposes of article 27 fraction XV of the Income Tax Law). 28D232000 In the case of advances for expenses, the requirements established for their deduction were met (for the purposes of article 27 fraction XVIII of the Income Tax Law). 28D233000 When workers had the right to the employment subsidy, the corresponding amounts were effectively delivered to them (for the purposes of article 27 fraction XIX of the Income Tax Law and article tenth of the Decree by which various provisions of the Value Added Tax Law; the Special Tax on Production and Services Law; the Federal Rights Law, the Income Tax Law is issued, and the Single Rate Corporate Income Tax Law, and the Tax on Cash Deposits Law, published in the DOF on December 11, 2013 are reformed, added and repealed). 28D234000 In the case of deducted inventories that lost their value due to deterioration or other causes not attributable to the taxpayer itself, the requirements were met (for the purposes of articles 27 fraction XX of the Income Tax Law and 107, 109 and 124 of the Income Tax Law Regulations, as well as with the applicable rules of the 2023 Miscellaneous Fiscal Resolution). 28D235000 In the case of investments, applied the percentages authorized by the Income Tax Law. 28D236000 In the case of travel expenses when they were destined for lodging, food, transport, use or temporary enjoyment of automobiles and payment of mileage, complied with the requirements established for their deduction (for the purposes of articles 28 fraction V of the Income Tax Law and 57 and 58 of the Income Tax Law Regulations). 28D237000 In the case of granting the use or temporary enjoyment of automobiles and airplanes, complied with the requirements established for their deduction (for the purposes of article 28 fraction XIII of the Income Tax Law and 60 of the Income Tax Law Regulations). 28D238000 In the case of the two previous concepts, they were expenses incurred by partners, shareholders or their relatives without a labor relationship. 28D239000 In the case of loss from alienation of shares and other securities, as well as financial losses that come from financial operations derived from capital referred to
shares or share indices, the requirements established for their deduction were met (for the purposes of articles 28 fraction XVII of the Income Tax Law and 219 of the Income Tax Law Regulations, as well as with the applicable rules of the 2023 Miscellaneous Fiscal Resolution). 28D240000 In the case of restaurant consumption, the requirements established for their deduction were met (for the purposes of articles 28 fraction XX of the Income Tax Law and 61 of the Income Tax Law Regulations). 28D241000 For the determination of deductions for investments in automobiles and airplanes, the original amount of the investment was considered the maximum amount authorized by Law (for the purposes of article 36 fractions II and III respectively of the Income Tax Law). 28D243000 In the case of interest derived from debt, the requirements established for its deduction were met (for the purposes of article 28 fraction XXVII of the Income Tax Law). 28D244000 In the case of net interest of the fiscal year, the requirements established for its deduction were met (for the purposes of article 28 fraction XXXII of the Income Tax Law). 28D246000 The debt is older than five years. 28D247000 The debt was restructured with respect to the period indicated in the previous index. 28D248000 Opted and complied with what is provided in article 30 of the Income Tax Law. 28D276000 Transmitted tax attributes such as tax losses, CUFIN, CUCA. 28D325000 Disincorporated an integrated society during the fiscal year. 28D326000 In the affirmative case to the previous index, the integrating society presented the notice before the SAT (for the purposes of article 68 of the Income Tax Law).

Viernes 2 de febrero de 2024 DIARIO OFICIAL 187 28D327000 Ceased to apply the option referred to in chapter VI of title II of the Income Tax Law. 28D328000 In the affirmative case, paid the tax that would have been deferred. 28D329000 Incorporated into the integrated fiscal result of the fiscal year all its integrated societies (for the purposes of article 64 of the Income Tax Law). 28D330000 Presented notice to the tax authorities, within fifteen days following the date on which it acquired directly or through other integrated societies, more than 80% of the shares with voting rights of a society (for the purposes of article 66 of the Income Tax Law). 28D331000 Presented notice to the tax authorities, within forty-five days following the date on which the split society(ies) are constituted (for the purposes of article 66 of the Income Tax Law). 28D332000 When an integrated society ceased to be so, recognized the effects of the disincorporation (for the purposes of article 68 of the Income Tax Law). 28D333000 During the fiscal year, an integrated society disappeared by merger (for the purposes of article 69 of the Income Tax Law). 28D334000 Indicate if during the fiscal year presented the notice to cease applying the optional regime and in its case if determined and paid the deferred taxes by exercising the option. 28D335000 In the case of splits, these comply with the tax requirements of the CFF, to not be considered alienations. 28D336000 Keeps the records that allow determining the integrated fiscal result and the factor of integrated fiscal result by fiscal year, (for the purposes of article 70 fraction III subsection a) of the Income Tax Law). 28D337000 Keeps the records of the percentage of integrable participation that the integrating society had maintained in each of the integrated societies by fiscal year, (for the purposes of article 70 fraction III subsection b) of the Income Tax Law). 28D338000 Filed the declaration of the fiscal year within three months following the close of the fiscal year, manifesting the factor of integrated fiscal result, (for the purposes of article 70 fraction IV of the Income Tax Law). 28D339000 Made public in the month of May of the year 2023, the information relating to the tax that would have been deferred in accordance with chapter VI of the Income Tax Law, on its internet page. 28D340000 Made public in the month of May of the year 2023, the information relating to the tax that would have been deferred in accordance with chapter VI of the Income Tax Law, in the media that the Tax Administration Service established through general rules. 28D341000 Presented in the fiscal year complementary declarations manifesting the factor of integrated fiscal result, due to modifications in the result or tax loss of the fiscal year of the integrated societies and of the integrating society, article 70 of the Income Tax Law. 28D342000 For the operations with one or more of its integrated societies by alienation of land,
investments, shares and social parts, among others, these were carried out for the purposes of articles 70 fraction VI and 179 of the Income Tax Law. 28D343000 Indicate if during the fiscal year alienated shares with voting rights of integrated companies. 28D344000 Indicate if incorporated societies constituted abroad that obtained their tax residence in Mexico in the fiscal year. 28D348000 Informed the integrating society of its result or tax loss that corresponded to it, for the purposes of article 70 fraction V subsection a) of the Income Tax Law. 28D349000 Filed the declaration of the fiscal year within three months following the close of the fiscal year, for the purposes of article 70 fraction V subsection b) of the Income Tax Law. 28D350000 Made public in the month of May of the year 2023, the information relating to the tax that would have been deferred in accordance with chapter VI of the Income Tax Law, on its internet page. 28D351000 Made public in the month of May of the year 2023, the information relating to the tax that would have been deferred in accordance with chapter VI of the Income Tax Law, in the media that the Tax Administration Service established through general rules. 28D352000 For the operations with the integrating society or with one or more of the integrated societies by alienation of land, investments, shares and social parts, among others, these were carried out for the purposes of articles 70 fraction VI and 179 of the Income Tax Law.

188 DIARIO OFICIAL Viernes 2 de febrero de 2024 28D353000 Presented in the fiscal year complementary declarations, due to modifications in the result or tax loss of the fiscal year, article 70 of the Income Tax Law. 28D354000 Ceased to apply the option referred to in chapter VI of title II of the Income Tax Law. 28D355000 In the affirmative case, paid the tax that would have been deferred. 28D356000 Complied with the obligation to keep records for the purposes of article 70 fraction I subsections a) and b) of the Income Tax Law, by fiscal year. 28D357000 Has the supporting documentation of the ISR paid abroad that it credited. 28D358000 Complies with the requirements established for the purposes of article 5 of the Income Tax Law to credit the ISR paid abroad. 28D363000 Has a transfer pricing study for the operations carried out. 28D365000 Credited tax paid in REFIPRES. 28D367000 Complied with all requirements to apply ISR withholding from REFIPRES. 28D369000 Indicate if declared tax on income subject to REFIPRES. 28D372000 The taxpayer made any payment to a resident abroad, in which the ISR that corresponded to said resident abroad, was covered by the taxpayer itself. 28D373000 Applied what is provided by article 1.13 of the Decree published in the DOF on December 26, 2013. 28D374000 Applied any treaty to avoid double taxation. 28D375000 Has the necessary documentation that accredits the residence of the country in question, for the purposes of article 4 of the Income Tax Law. 28D376000 Complied with all requirements to apply a preferential withholding rate. 28D377000 Applied what is provided by article 1.4 of the Decree published in the DOF on December 26, 2013. 28D379000 Considered as alienation the value of the shortage of goods in its inventories (for the purposes of articles 8 of the Value Added Tax Law and 25 of the Value Added Tax Law Regulations). 28D381000 The acquisition or the use or temporary enjoyment of intangible goods (for the purposes of articles 24, fractions II and III of the Value Added Tax Law and 50 of the Value Added Tax Law Regulations). 28D382000 The utilization in national territory of independent services, except for those derived from international transport (for the purposes of articles 24, fraction V of the Value Added Tax Law and 48 and 49 of the Value Added Tax Law Regulations). 28D383000 Carried out exports of goods or services by concept of alienation or use or temporary enjoyment of intangible goods or by the utilization abroad of services provided (for the purposes of articles 29, fractions II, III and IV of the Value Added Tax Law and 57 to 63 of the Value Added Tax Law Regulations). 28D391000 Did not credit the tax that corresponded to expenditures other than investments, by having carried out activities exclusively for which it should not pay the tax (for the purposes of article 5 fraction V subsection b) of the Value Added Tax Law). 28D392000 When obliged to pay the value added tax or when the 0% rate is
applicable, only by a part of the activities that it carried out, the tax that corresponded to expenditures other than investments was credited in the proportion in which the value of the activities for which it must pay the value added tax or to which the 0% rate applies, represented in the total value of the mentioned activities that it carried out in the month in question (for the purposes of article 5 fraction V subsection c) of the Value Added Tax Law, as well as with the applicable rules of the 2023 Miscellaneous Fiscal Resolution). 28D393000 Credited the tax that corresponded to investments in accordance with its usual destination, in its entirety by having carried out activities exclusively for which it must pay the tax or the 0% rate is applicable to it (for the purposes of article 5 fraction V subsection d) point 1 of the Value Added Tax Law, as well as with the applicable rules of the 2023 Miscellaneous Fiscal Resolution). 28D394000 Did not credit the tax that corresponds to investments, in accordance with its usual destination, by having carried out activities exclusively for which it should not pay the tax (for the purposes of article 5 fraction V subsection d) point 2 and 4-A of the Value Added Tax Law).

Friday, February 2, 2024 OFFICIAL GAZETTE 189
28D395000 When obligated to pay value-added tax or when the 0% rate applies, only for part of the activities carried out, the tax corresponding to investments according to their usual destination was credited in the proportion in which the value of the activities for which value-added tax must be paid or to which the 0% rate applies represented in the total value of the aforementioned activities carried out in the month in question (for the purposes of article 5, fraction V, subsection d), point 3 of the VAT Law, as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 28D396000 In subsequent months, the investments ceased to be exclusively dedicated to the activities for which they were intended (for the purposes of article 5, fraction V, subsection d), point 4 of the VAT Law). 28D397000 If affirmative, adjustments were made to the value of the creditable tax (for the purposes of articles 5-A of the VAT Law and 19 of the VAT Law Regulations). 28D398000 In the case of net interest for the fiscal year, verified that the VAT credit derived from interest met the requirements established for its credit (for the purposes of article 5, fraction I of the VAT Law). 28D399000 Applied what is provided in article 2.1 of the Decree published in the DOF on December 26, 2013. 28D400000 Applied what is provided in article 2.2 of the Decree published in the DOF on December 26, 2013. 28D450000 Has a branch, agency, or any other establishment located within the border region to which the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018, applies. 28D451000 Fell under the circumstances of article six, fraction XI of the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 28D466000 Fell under the circumstances of articles thirteen, fraction IV of the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 28D557000 Has a branch, agency, or any other establishment located within the border region to which the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020, applies. 28D558000 Fell under the circumstances of article six, fraction XI of the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 28D573000 Fell under the circumstances of articles twelve, fraction V of the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020. Alphabetic data of three characters, (yes, no or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 28D062000 Indicate the date of the authorization letter to tax under the optional regime for groups of companies. 28D067000 Date of letter 1. 28D069000 Date of letter 2. 28D071000 Date of letter 3. 28D074000 Date of resolution 1. 28D076000 Date of resolution 2. 28D078000 Date of resolution
3. 28D080000 Date of submission of the multiple information declaration (normal). 28D081000 Date of submission of the multiple information declaration (last complementary). 28D088000 Date of presentation of the normal information declaration. 28D089000 Date of presentation of the information declaration (last complementary). 28D251000 Date on which the merger took effect. 28D275000 Date on which the spin-off took effect. 28D406000 Date of authorization to apply the corporate income tax incentive. 28D410000 Date on which the corporate income tax incentive ceased to apply due to any of the aforementioned circumstances.

190 OFFICIAL GAZETTE Friday, February 2, 2024
28D413000 (1) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D416000 (2) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D419000 (3) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D422000 (4) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D425000 (5) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D428000 (6) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D431000 (7) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D434000 (8) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D437000 (9) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D440000 (10) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D443000 (11) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D446000 (12) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D456000 Date of submission of the annual collaboration report to the real-time verification program. 28D460000 Date of submission of the notice of application of the VAT fiscal incentive indicated in the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 28D465000 Date on which the VAT incentive ceased to apply. 28D470000 (1) date of submission of the remittance of withheld VAT. 28D473000 (2) date of submission of the remittance of withheld VAT. 28D476000 (3) date of submission of the remittance of withheld VAT. 28D479000 (4) date of submission of the remittance of withheld VAT. 28D482000 (5) date of submission of the remittance of withheld VAT. 28D485000 (6) date of submission of the remittance of withheld VAT. 28D488000 (7) date of submission of the remittance of withheld VAT. 28D491000 (8) date of submission of the remittance of withheld VAT. 28D494000 (9) date of submission of the remittance of withheld VAT. 28D497000 (10) date of submission of the remittance of withheld VAT. 28D500000 (11) date of submission of the remittance of withheld VAT. 28D503000 (12) date of submission of the remittance of withheld VAT. 28D513000 Date of authorization to apply the corporate income tax incentive. 28D517000 Date on which the corporate income tax incentive ceased to apply
due to any of the aforementioned circumstances. 28D520000 (1) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D523000 (2) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied.

Friday, February 2, 2024 OFFICIAL GAZETTE 191
28D526000 (3) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D529000 (4) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D532000 (5) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D535000 (6) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D538000 (7) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D541000 (8) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D544000 (9) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D547000 (10) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D550000 (11) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D553000 (12) date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied. 28D563000 Date of submission of the annual collaboration report to the real-time verification program. 28D567000 Date of submission of the notice of application of the VAT fiscal incentive indicated in the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 28D572000 Date on which the VAT incentive ceased to apply. 28D577000 (1) date of submission of the remittance of withheld VAT. 28D580000 (2) date of submission of the remittance of withheld VAT. 28D583000 (3) date of submission of the remittance of withheld VAT. 28D586000 (4) date of submission of the remittance of withheld VAT. 28D589000 (5) date of submission of the remittance of withheld VAT. 28D592000 (6) date of submission of the remittance of withheld VAT. 28D595000 (7) date of submission of the remittance of withheld VAT. 28D698000 (8) date of submission of the remittance of withheld VAT. 28D601000 (9) date of submission of the remittance of withheld VAT. 28D604000 (10) date of submission of the remittance of withheld VAT. 28D607000 (11) date of submission of the remittance of withheld VAT. 28D610000 (12) date of submission of the remittance of withheld VAT. Data on the date of the letter, of the resolution, when the merger or spin-off took effect, the start of the assessment, date of submission of the complementary declaration relative to the provisional payment in which the incentive was applied and date of submission of the remittance of withheld VAT, both of the Decrees on fiscal incentives for the northern border region and southern border region. These data will be composed
of ten alphanumeric characters corresponding to the date of the letter, of the resolution and of the submission of the multiple information declaration (two for the day, two for the month and four for the year separated by slashes /). 28D051000 Name of the issuer of the shares that were disposed of. 28D059000 Specify the criterion number(s). 28D061000 Indicate the number of the authorization letter to tax under the optional regime for groups of companies. 28D066000 Number of letter 1. 28D068000 Number of letter 2.

192 OFFICIAL GAZETTE Friday, February 2, 2024
28D070000 Number of letter 3.
28D073000 Number of resolution 1.
28D075000 Number of resolution 2.
28D077000 Number of resolution 3.
28D083000 Identification number (field 1).
28D084000 Identification number (field 2).
28D085000 Identification number (field 3).
28D086000 Identification number (field 4).
28D087000 Identification number (field 5).
28D405000 Number of authorization letter to apply the corporate income tax incentive. 28D407000 Number or registration key in the Beneficiary Registry of the incentive for the northern border region. 28D448000 Indicate whether the applied fiscal incentive is by domicile, branch, establishment or other. 28D453000 Benefit obtained, derived from the application of the fiscal incentive applied. 28D457000 Folio number in the receipt of submission of the annual collaboration report to the real-time verification program. 28D508000 If affirmative to the previous index, indicate which one. 28D512000 Number of authorization letter to apply the corporate income tax incentive. 28D514000 Number or registration key in the Beneficiary Registry of the incentive for the southern border region. 28D555000 Indicate whether the applied fiscal incentive is by domicile, branch, establishment or other. 28D560000 Benefit obtained, derived from the application of the fiscal incentive applied. 28D564000 Folio number in the receipt of submission of the annual collaboration report to the real-time verification program. '28D615000 If affirmative to the previous index, indicate which one. Alphanumeric data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 28D026000 RFC 1 (Taxpayer Registration Code of the natural or legal person who provided tax advice to the taxpayer). 28D027000 RFC 2 (Taxpayer Registration Code of the natural or legal person who provided tax advice to the taxpayer). 28D028000 RFC 3 (Taxpayer Registration Code of the natural or legal person who provided tax advice to the taxpayer). 28D029000 RFC 4 (Taxpayer Registration Code of the natural or legal person who provided tax advice to the taxpayer). 28D030000 RFC 5 (Taxpayer Registration Code of the natural or legal person who provided tax advice to the taxpayer). 28D097000 (RFC) specify previous name. 28D098000 (RFC) specify previous name. 28D099000 (RFC) specify previous name. 28D100000 (RFC) specify previous name. 28D101000 (RFC) specify previous name. 28D127000 (RFC) specify name of outsourcing company. 28D128000 (RFC) specify name of outsourcing company. 28D129000 (RFC) specify name of outsourcing company. 28D130000 (RFC) specify name of outsourcing company. 28D131000 (RFC) specify name of outsourcing company. 28D252000 Merger: RFC. 28D254000 Merged 1: RFC. 28D256000 Merged 2: RFC.

Friday, February 2, 2024 OFFICIAL GAZETTE 193
28D258000 Merged 3: RFC.
28D260000 Merged 4: RFC.
28D262000 Merged 5: RFC.
28D264000 Merged 6: RFC.
28D266000 Merged 7: RFC.
28D268000 Merged 8: RFC.
28D270000 Merged 9: RFC.
28D272000 Merged 10: RFC.
28D277000 Spin-off 1: RFC.
28D281000 Spin-off 2: RFC.
28D285000 Spin-off 3: RFC.
28D289000 Spin-off 4: RFC.
28D293000 Spin-off 5: RFC.
28D297000 Spin-off 6: RFC.
28D301000 Spin-off 7: RFC.
28D305000 Spin-off 8: RFC.
28D309000 Spin-off 9: RFC.
28D313000 Spin-off 10: RFC.
28D317000 Spin-off: RFC.
28D346000 RFC of the integrating company.
Data, RFC.
Data of maximum 13 alphanumeric characters composed of:
Four letters for natural persons; or hyphen and three letters for legal persons. Six numeric characters corresponding to the date (two characters for year, two for month and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the character &). 28D185000 Name of buyer 1. 28D187000 Name of buyer 2. 28D189000 Name of buyer 3. 28D191000 Name of buyer 4. 28D193000 Name of buyer 5. 28D253000 Merger: denomination or corporate name. 28D255000 Merged 1: denomination or corporate name. 28D257000 Merged 2: denomination or corporate name. 28D259000 Merged 3: denomination or corporate name. 28D261000 Merged 4: denomination or corporate name. 28D263000 Merged 5: denomination or corporate name. 28D265000 Merged 6: denomination or corporate name. 28D267000 Merged 7: denomination or corporate name. 28D269000 Merged 8: denomination or corporate name. 28D271000 Merged 9: denomination or corporate name. 28D273000 Merged 10: denomination or corporate name. 28D345000 Name of the integrating company. 28D458000 Place of submission of the annual collaboration report to the real-time verification program. 28D565000 Place of submission of the annual collaboration report to the real-time verification program.

194 OFFICIAL GAZETTE Friday, February 2, 2024
Data, settlor: denomination or corporate name, trustee: denomination or corporate name, beneficiary: denomination or corporate name, merger: denomination or corporate name, merged: denomination or corporate name, name of the integrating company and place of submission of the annual collaboration report to the real-time verification program. Alphanumeric data. Alphabetic characters only in uppercase. 28D053000 Sale price of the shares disposed of. 28D054000 Amount of profit or (loss) determined by the disposal of the shares. 28D057000 In case your answer to the previous question is affirmative, indicate the amount of the loss from disposal of shares updated to the end of the fiscal year. 28D119000 Number of workers. 28D120000 Total of corporate income tax withheld and remitted for salaries. 28D121000 Total of corporate income tax withheld and remitted for assimilated to salaries. 28D122000 Employment subsidy delivered in cash to workers during the fiscal year. 28D123000 Total income from salaries and wages and assimilated concepts. 28D124000 Total exempt income from salaries and wages. 28D143000 Amount of VAT that originated said operation. 28D157000 Amount of taxable accumulated profit in the fiscal year. 28D158000 Amount of deductible loss in the fiscal year. 28D195000 Total income from sale of shares. 28D196000 Total income from sale of intangibles. 28D197000 Total average cost of the shares disposed of. 28D198000 Total amount of the original adjusted investment. 28D200000 Amount of the remittance for the operation. 28D202000 Amount of pending fiscal loss to be amortized from disposal of shares and other securities whose yield is not interest for the purposes of article 8 of the Corporate Income Tax Law. 28D203000 Deductible amount from financial derivative operations agreed outside recognized markets. 28D207000 Amount of reimbursement or capital reduction carried out. 28D208000 Income tax for the purposes of article 78 fraction I of the Corporate Income Tax Law. 28D209000 Income tax for the purposes of article 78 fraction II of the Corporate Income Tax Law. 28D245000 Amount of debt generating interest charges. 28D278000 Asset value:
28D279000 Liability value:
28D280000 Share capital value:
28D282000 Asset value:
28D283000 Liability value:
28D284000 Share capital value:
28D286000 Asset value:
28D287000 Liability value:
28D288000 Share capital value:
28D290000 Asset value:
28D291000 Liability value:
28D292000 Share capital value:
28D294000 Asset value:
28D295000 Liability value:

Friday, February 2, 2024 OFFICIAL GAZETTE 195
28D296000 Share capital value:
28D298000 Asset value:
28D299000 Liability value:
28D300000 Share capital value:
28D302000 Asset value:
28D303000 Liability value:
28D304000 Share capital value:
28D306000 Asset value:
28D307000 Liability value:
28D308000 Share capital value:
28D310000 Asset value:
28D311000 Liability value:
28D312000 Share capital value:
28D314000 Asset value:
28D315000 Liability value:
28D316000 Share capital value:
28D318000 Asset value:
28D319000 Liability value:
28D320000 Share capital value:
28D359000 Amount of corporate income tax paid abroad derived from dividends or profits received from residents abroad. 28D360000 Amount of corporate income tax paid abroad from source of wealth abroad. 28D361000 Amount of non-creditable and non-deductible corporate income tax for the purposes of article 5 of the Corporate Income Tax Law. 28D364000 Total of taxable or gross income in the fiscal year from REFIPRES. 28D366000 Amount of tax credit for tax paid abroad. 28D368000 Amount of tax credit for withheld income tax. 28D370000 Amount of tax on income subject to REFIPRES. 28D371000 Amount of dividends or profits subject to preferential fiscal regimes for the purposes of article 177 tenth paragraph of the Corporate Income Tax Law. 28D414000 (1) amount paid in the complementary declaration. 28D417000 (2) amount paid in the complementary declaration. 28D420000 (3) amount paid in the complementary declaration. 28D423000 (4) amount paid in the complementary declaration. 28D426000 (5) amount paid in the complementary declaration. 28D429000 (6) amount paid in the complementary declaration. 28D432000 (7) amount paid in the complementary declaration. 28D435000 (8) amount paid in the complementary declaration. 28D438000 (9) amount paid in the complementary declaration. 28D441000 (10) amount paid in the complementary declaration. 28D444000 (11) amount paid in the complementary declaration. 28D447000 (12) amount paid in the complementary declaration. 28D454000 Amount of the benefit. 28D471000 (1) amount paid. 28D474000 (2) amount paid. 28D477000 (3) amount paid.

196 OFFICIAL GAZETTE Friday, February 2, 2024
28D480000 (4) amount paid.
28D483000 (5) amount paid.
28D486000 (6) amount paid.
28D489000 (7) amount paid.
28D492000 (8) amount paid.
28D495000 (9) amount paid.
28D498000 (10) amount paid.
28D501000 (11) amount paid.
28D504000 (12) amount paid.
28D521000 (1) amount paid in the complementary declaration.
28D524000 (2) amount paid in the complementary declaration.
28D527000 (3) amount paid in the complementary declaration.
28D530000 (4) amount paid in the complementary declaration.
28D533000 (5) amount paid in the complementary declaration.
28D536000 (6) amount paid in the complementary declaration.
28D539000 (7) amount paid in the complementary declaration.
28D542000 (8) amount paid in the complementary declaration.
28D545000 (9) amount paid in the complementary declaration.
28D548000 (10) amount paid in the complementary declaration.
28D551000 (11) amount paid in the complementary declaration.
28D554000 (12) amount paid in the complementary declaration.
28D561000 Amount of the benefit.
28D578000 (1) amount paid.
28D581000 (2) amount paid.
28D584000 (3) amount paid.
28D587000 (4) amount paid.
28D590000 (5) amount paid.
28D593000 (6) amount paid.
28D596000 (7) amount paid.
28D599000 (8) amount paid.
28D602000 (9) amount paid.
28D605000 (10) amount paid.
28D608000 (11) amount paid.
28D611000 (12) amount paid.
For the purposes of these data, figures of amounts referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data may not contain special signs such as: peso sign, commas, periods, parentheses, etc., they must only consist of the digits 0 to 9. The amounts indicating values must be recorded in pesos, not in thousands of pesos. 28D052000 Percentage of participation in the capital of the issuer of the shares that were disposed of. 28D403000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the northern border region represents, with respect to the total income obtained outside of it. 28D510000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the southern border region represents, with respect to the total income obtained outside of it.

Friday, February 2, 2024 OFFICIAL GAZETTE 197
Percentage data.
Numeric character data with two decimal places.
These data may not contain special signs such as: peso sign, commas, parentheses, etc., they must only consist of digits from 0 to 9, as well as the decimal point. 28D412000 (1) corresponding to the month of:
28D415000 (2) corresponding to the month of:
28D418000 (3) corresponding to the month of:
28D421000 (4) corresponding to the month of:
28D424000 (5) corresponding to the month of:
28D427000 (6) corresponding to the month of:
28D430000 (7) corresponding to the month of:
28D433000 (8) corresponding to the month of:
28D436000 (9) corresponding to the month of:
28D439000 (10) corresponding to the month of:
28D442000 (11) corresponding to the month of:
28D445000 (12) corresponding to the month of:
28D469000 (1) corresponding to the month of:
28D472000 (2) corresponding to the month of:
28D475000 (3) corresponding to the month of:
28D478000 (4) corresponding to the month of:
28D481000 (5) corresponding to the month of:
28D484000 (6) corresponding to the month of:
28D487000 (7) corresponding to the month of:
28D490000 (8) corresponding to the month of:
28D493000 (9) corresponding to the month of:
28D496000 (10) corresponding to the month of:
28D499000 (11) corresponding to the month of:
28D502000 (12) corresponding to the month of:
28D519000 (1) corresponding to the month of:
28D522000 (2) corresponding to the month of:
28D525000 (3) corresponding to the month of:
28D528000 (4) corresponding to the month of:
28D531000 (5) corresponding to the month of:
28D534000 (6) corresponding to the month of:
28D537000 (7) corresponding to the month of:
28D540000 (8) corresponding to the month of:
28D543000 (9) corresponding to the month of:
28D546000 (10) corresponding to the month of:
28D549000 (11) corresponding to the month of:
28D552000 (12) corresponding to the month of:
28D576000 (1) corresponding to the month of:
28D579000 (2) corresponding to the month of:
28D582000 (3) corresponding to the month of:
28D585000 (4) corresponding to the month of:
28D588000 (5) corresponding to the month of:

198 OFFICIAL GAZETTE Friday, February 2, 2024
28D591000 (6) corresponding to the month of:
28D594000 (7) corresponding to the month of:
28D597000 (8) corresponding to the month of:
28D600000 (9) corresponding to the month of:
28D603000 (10) corresponding to the month of:
28D606000 (11) corresponding to the month of:
28D609000 (12) corresponding to the month of:
Data automatically assigned by the SIPRED'2023 application once selected from a list (catalog). Indicate the month of presentation of the complementary declaration related to the provisional payment in which the stimulus applied and the month of presentation of the full payment of the withheld VAT, both of the fiscal stimulus decrees for the northern border region and southern border region.
Annex Data to provide
1- Statement of financial position. 2023, 2022 and variation in pesos with respect to the previous fiscal year. 2- Statement of comprehensive income. Total 2023, related parties 2023, non-related parties 2023, total 2022, related parties 2022 and non-related parties 2022. 3- Statement of changes in equity. Share capital: from contributions, share capital: from capitalization, contributions for future increases in capital, share subscription premium, legal reserve, net income, net loss, retained earnings from previous years, accumulated losses from previous years, other comprehensive income (debtor), other comprehensive income (creditor), excess in the update of equity, insufficiency in the update of equity, result from holding non-monetary assets, other creditor equity accounts, other debtor equity accounts, and total equity. 4- Statement of cash flows. 2023 and 2022. 5- Analytical integration of sales or net income. 2023, 2022, variation in pesos with respect to the previous fiscal year, related parties 2023, non-related parties 2023, related parties 2022, non-related parties 2022, total accumulative for Income Tax (ISR) 2023, total non-accumulative for ISR 2023, total accumulative for ISR 2022 and total non-accumulative for ISR 2022. 6- Determination of the cost of goods sold for accounting and income tax purposes. 2023, related parties 2023, non-related parties 2023, 2022, related parties 2022 and non-related parties 2022. 7- Comparative analysis of expense sub-accounts. Manufacturing expenses 2023, manufacturing expenses 2022, manufacturing expenses: variation in pesos with respect to the previous fiscal year, manufacturing expenses: related parties 2023, manufacturing expenses: non-related parties 2023, manufacturing expenses: related parties 2022, manufacturing expenses: non-related parties 2022, sales expenses 2023, sales expenses 2022, sales expenses: variation in pesos with respect to the previous fiscal year, sales expenses: related parties 2023, sales expenses: non-related parties 2023, sales expenses: related parties 2022, sales expenses: non-related parties 2022, administrative expenses 2023, administrative expenses 2022, administrative expenses: variation in pesos

Friday, February 2, 2024 OFFICIAL GAZETTE 199
Annex Data to provide
with respect to the previous fiscal year, administrative expenses: related parties 2023, administrative expenses: non-related parties 2023, administrative expenses: related parties 2022, administrative expenses: non-related parties 2022, general expenses 2023, general expenses 2022, general expenses: variation in pesos with respect to the previous fiscal year, general expenses: related parties 2023, general expenses: non-related parties 2023, general expenses: related parties 2022, general expenses: non-related parties 2022, total 2023, total 2022, total related parties 2023, total non-related parties 2023, total related parties 2022, total non-related parties 2022, total deductible for ISR 2023, total deductible for ISR 2022, total non-deductible for ISR 2023 and total non-deductible for ISR 2022. 8- Comparative analysis of the sub-accounts of the comprehensive financing result. 2023, related parties 2023, non-related parties 2023, 2022, related parties 2022, non-related parties 2022, accumulative or deductible for ISR: 2023, accumulative or deductible for ISR: 2022; non-accumulative or non-affected by ISR (income) non-deductible (expenses) for ISR: 2023 and non-accumulative or non-affected by ISR (income) non-deductible (expenses) for ISR: 2022. 9- List of contributions owed by the taxpayer as the direct subject or in their capacity as withholding agent. Taxable base, contribution determined by audit owed or in favor, contribution owed or balance in favor determined by the taxpayer, difference and immaterial differences not investigated by audit. 10- List of contributions to pay. Amount corresponding to the audited fiscal year, amount from previous years, total contributions to pay and amount of the contribution in litigation. 11- Reconciliation between the accounting and tax result for income tax purposes. 2023, 2022 and variation in pesos with respect to the previous fiscal year. 12- Derivative financial operations contracted with residents abroad. Contracted amount, fiscal effect it had in the exercise income (deduction), amount of the fiscal effect it had in the exercise, agreed value on the underlying and indicate the amount of accumulative income or (authorized deduction) generated. 13- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Amount of the investment, amount of profits (losses) from previous years in the percentage of participation, amount of profit (loss) of the exercise in the percentage of participation and value of the investment. 14- Partners or shareholders who had shares or equity interests. Amount of contributions that are not share subscription premium, amount of capital withdrawals, amount of loans: made and received and amount of share subscription premium. 15- Reconciliation between income according to the statement of comprehensive income and the accumulative amounts for income tax purposes and the total of acts or activities for Value Added Tax (VAT) purposes. 2023,
2022 and variation in pesos with respect to the previous fiscal year.

200 OFFICIAL GAZETTE Friday, February 2, 2024
Annex Data to provide
16- Operations with related parties. Value of the operation and/or investment for tax purposes (even with zero value), amount of taxpayer's tax adjustment so that the operation is considered agreed upon as with independent parties in comparable operations and modified amount, ISR withheld. 18- Informative data. Amount. 19- Operations carried out with residents abroad. Amount of the operation, ISR withholding determined by audit, ISR withheld paid and difference. 20- Investments. Balance pending to deduct at the beginning of the exercise, plus: MOI of acquisitions during the exercise, minus: disposals and/or write-offs in the exercise, minus: deduction in the exercise, minus: immediate deduction in the exercise and balance pending to deduct at the end of the exercise. 21- Accounts and documents receivable and payable in foreign currency. Balance in foreign currency and balance in national currency. 22- Loans. Outstanding balance of the loan on December 31, 2022, total amount of interest paid and/or due, ISR withheld in the exercise, outstanding balance on December 31, 2023 and total amount of interest deducted in the audited exercise. 24- Operations subject to preferential tax regimes. Total amount of profits or tax losses in shareholding participation, total accumulative or taxable income in the exercise, direct participation or average indirect participation per day of the taxpayer in the exercise (percentage): amount, contributions and reimbursements: total amount of investments or contributions made during the exercise, contributions and reimbursements: total amount of capital reimbursements received during the exercise, data of the entity located in a preferential tax regime: total profits or tax losses of the exercise, data of the entity located in a preferential tax regime: total profits distributed in the exercise, data of the entity located in a preferential tax regime: total amount of assets not affected by the business activity, data of the entity located in a preferential tax regime: total amount of assets affected by the business activity and income tax subject to REFIPRES. 25- Information on the optional regime (Chapter VI, Title II, Income Tax Law). Tax losses from previous years to the optional regime for groups of companies. 26- Determination of deferred ISR, the factor and the integrated tax result. Tax result (tax loss), tax result or (tax loss) in integrable participation, tax result in integrable participation, ISR of the exercise, ISR in non-integrable participation, ISR in integrable participation: corresponding to the factor of integrated tax result and ISR in integrable participation: not corresponding to the factor of integrated tax result (deferred ISR). 27- Determination of the UFIN in integrable and non-integrable participation. Net tax profit, net tax profit in integrable participation, UFIN for which the tax of the exercise was paid, UFIN for which the tax of the exercise was deferred, UFIN in non-integrable
participation and updated UFIN of deferred ISR from previous years.

Friday, February 2, 2024 OFFICIAL GAZETTE 201
Annex Data to provide
28- Control of the payment of deferred tax. Deferred ISR, updated deferred ISR to pay, UFIN for which the tax of the exercise was deferred and updated UFIN for which the tax of the exercise was deferred. 29- Deduction of net interest of the exercise (article 28, fraction XXXII of the LISR). Amount of accumulative income of the previous fiscal year of each of the persons members of the group or of each related party, amount of accumulative income of the previous fiscal year of the taxpayer, total accumulative income of the previous fiscal year of the taxpayer and of all persons members of the group or of all related parties, deduction limit of the taxpayer, total interest accrued deriving from debts (deductible amounts), net interest pending to deduct from previous years (applicable from the 2021 exercise), total interest income accumulated, net interest, tax profit (loss), total interest accrued deriving from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted tax profit, net interest limit and non-deductible interest. Note: The order of this data is only informative, for its capture refer to the guide format. For the purposes of this data, amount figures referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data may not contain special signs such as: peso sign, commas, points, parentheses, etc., they must only consist of digits from 0 to 9. The indicated amount quantities must be recorded in pesos, not in thousands of pesos.
Annex Data to provide
1- Statement of financial position. Explain variation.
5- Analytical integration of sales or net income. Explain variation.
7- Comparative analysis of the sub-accounts of expenses.
Manufacturing expenses: explain variation, sales expenses: explain variation, administrative expenses: explain variation and general expenses: explain variation. 11- Reconciliation between the accounting and tax result for income tax purposes. Explain variation. 15- Reconciliation between the audited income according to the statement of comprehensive income and the accumulative amounts for income tax purposes and the total of acts or activities for Value Added Tax purposes. Explain variation. Alphanumeric character data. These texts may contain special signs (peso sign, commas, points, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.
Annex Data to provide
4.1- Notes to the financial statements. Text referring to the notes to the financial statements. 9.1- Declaration. Text referring to the declaration.

202 OFFICIAL GAZETTE Friday, February 2, 2024
Alphanumeric character data.
These texts may contain special signs (peso sign, commas, points, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.
Annex Data to provide
9- List of contributions owed by the taxpayer as the direct subject or in their capacity as withholding agent. Rate, tariff or fee. 12- Derivative financial operations contracted with residents abroad. % of withholding on the gain. 13- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Percentage of participation in the entity's capital. 14- Partners or shareholders who had shares or equity interests. Percentage of participation in the entity's capital with voting rights and percentage of participation in the entity's capital without voting rights. 15- Operations with related parties. Rate. 19- Operations carried out with residents abroad. Rate. 22- Loans. Interest rate percentage and ISR withholding rate. 24- Operations subject to preferential tax regimes. Effective rate of income tax paid abroad (less than 75% of what would be paid in Mexico), direct participation or average indirect participation per day of the taxpayer in the exercise (percentage): percentage and preferential rate by treaty. 25- Information on the optional regime (Chapter VI, Title II, Income Tax Law). Percentage of integrable participation of the exercise, percentage of integrable participation of the immediate previous exercise and percentage of non-integrable participation of the exercise. 26- Determination of deferred ISR, the factor and the integrated tax result. Integrable participation. 27- Determination of the UFIN in integrable and non-integrable participation. Percentage of integrable participation of the fiscal year and percentage of non-integrable participation of the exercise. 29- Deduction of net interest of the exercise (article 28, fraction XXXII of the LISR). Proportion of income. For the purposes of this data, figures referring to the indicated data will be recorded. Alphanumeric character data with decimals. Amounts representing percentages will be recorded with integers and two decimal places, without the percentage sign. These data may not contain special signs such as: peso sign, commas, parentheses, etc., they must only consist of digits from 0 to 9.
Annex Data to provide
23- Integration of tax losses from previous years.
2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, and 2013.
For the purposes of this data, figures referring to the indicated data will be recorded. Numeric character data with four decimal places. These data may not contain special signs such as: peso sign, commas, parentheses, etc., they must only consist of digits from 0 to 9.
Annex Data to provide
10- List of contributions to pay. Credit institution or SAT and payment in installments (data of the free writing): receiving administration.

Friday, February 2, 2024 OFFICIAL GAZETTE 203
Annex Data to provide
12- Derivative financial operations contracted with residents abroad.
Country of residence, type of contracted operation, debt or capital, type of currency, type of underlying, in case that in the column "type of underlying" you have selected "others" specify concept, indicate if before the maturity of the term you carried out, in case that you have liquidated through the celebration of a contrary operation, indicate the reasons, indicate if you obtained the benefit of treaties to avoid double taxation (yes or no) and indicate if it was contracted with a related party (yes or no). 13- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Country of fiscal residence of the entity, form of payment (fund transfer, capitalization of credits or debts, etc.). 14- Partners or shareholders who had shares or equity interests. Country of residence for tax purposes and destination of the loan, form of payment (fund transfer, capitalization of credits or debts, etc.). 16- Operations with related parties. Type of operation, in case that in the column Type of operation, you have selected any of the concepts of Other income or Other payments, specify concept, country of residence, transfer pricing method applied, the operation involves unique and valuable contributions (yes or no), the operation is agreed upon as with independent parties in comparable operations (yes or no) values of acts or activities for VAT were modified, or rather, deductible VAT as a consequence of a transfer pricing adjustment (rule 3.9.1.2., Section B of the RMF 2023) (yes or no) and indicate if you obtained the benefit of treaties celebrated by Mexico to avoid double taxation (yes, no, n/a), there was withholding and full payment of ISR for this operation. 19- Operations carried out with residents abroad. Type of operation, in case that in the column Type of operation, you have selected any of the concepts of Other income or Other payments, specify concept, country of residence, Mexico has a broad information exchange agreement with the country of the previous column (yes or no), indicate if it is a related party (yes or no), carried out withholding and full payment for this operation (yes or no) and applied the benefits of any treaty celebrated by Mexico to avoid double taxation (yes or no). 21- Accounts and documents receivable and payable in national and foreign currency. Country of residence, type of currency, age of the receivable and payable account (months), indicate if the account comes from a merger, spin-off of companies or assignment of rights or obligations, most important concept that originated the balance, in case that in the column Most important concept that originated the balance, you have selected any of the concepts of Other debtor or Other creditor, specify concept, indicate if it is a related party (yes or no), generated interest (yes or no) and indicate if the receivable or payable account is covered by any derivative financial instrument (yes or no). 22- Loans. Type of financing, in case
that in the column Type of financing you have selected the concept Other, specify concept, was the effective beneficiary of the interest (yes or no), creditor's registration number resident abroad before the SAT valid during the exercise, country of residence for tax purposes, type of currency,