Regulatory Alerts2024-01-29 | DOF 5715429Added · Updated
Annex 16 of the 2024 Miscellaneous Fiscal Resolution: Financial Statement Audit Report for Tax Purposes (SIPRED 2023) Type I
This document establishes the instructions, characteristics, and guide formats for presenting the financial statement audit report for tax purposes for the 2023 fiscal year using the SIPRED 2023 system. It defines the specific content requirements for five categories of taxpayers: general financial statements, coordinated taxpayers and agricultural/livestock/forestry/fishery regimes, exchange houses, non-bank financial intermediaries, and investment funds. The regulation mandates that reports be submitted as encrypted .sb2x files containing fixed identification data, general data, basic financial statements, reconciliations, and mandatory questionnaires on fiscal diagnosis and transfer pricing.
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