Annex 16 of the 2024 Miscellaneous Fiscal Resolution: Financial Statement Audit Report for Tax Purposes (SIPRED 2023) Type I — SHCP — MX

12 DIARIO OFICIAL Monday, January 29, 2024
SECRETARY OF FINANCE AND PUBLIC CREDIT
ANNEX 16 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.- FINANCE.- Secretary of Finance and Public Credit.- Tax Administration Service.

ANNEX 16 OF THE 2024 MISCELLANEOUS FISCAL RESOLUTION
Financial Statement Audit Report for Tax Purposes (SIPRED 2023) Type I

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 XIV and 2.10.6., the integration and characteristics instructions, as well as the guide formats for the presentation of the financial statement audit report, using the 2023 Audit Report Presentation System (SIPRED 2023) Type I, are made known, as follows:

Content
This annex is integrated by the integration and characteristics instructions, the guide formats for the presentation of the financial statement audit report for tax purposes issued by a registered public accountant, and the questionnaires regarding the review carried out by the public accountant, for the fiscal year 2023, using the 2023 Audit Report Presentation System (SIPRED 2023), applicable to the types of reports mentioned.

Instructions for the integration and presentation of the financial statement audit report for tax purposes issued by a registered public accountant, for the fiscal year 2023, using the 2023 Audit Report Presentation System (SIPRED 2023). Characteristics instructions 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 Report Presentation System (SIPRED 2023).

A. Guide format for the presentation of the general tax audit report of financial statements, 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 audit report of financial statements, applicable to corporate taxpayers who pay taxes as coordinated entities and under the agricultural, livestock, forestry, and fishing regime, and to natural persons who are exclusively dedicated to the activities of land freight or passenger transport 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 audit report of financial statements, applicable to exchange 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 audit report of financial statements of non-bank financial intermediaries, applicable to credit unions, general warehouse receipts, financial lessors, factoring companies, regulated multiple-object financial companies, savings and credit entities for popular use in accordance with the Savings and Credit Popular Law, and other non-bank financial intermediaries, 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 audit report of financial statements of investment funds of capital, equity, and debt instruments, for the fiscal year 2023. Fiscal diagnosis questionnaire (Public Accountant Review). Transfer pricing questionnaire (Public Accountant Review).

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Instructions for the integration and presentation of the financial statement audit report for tax purposes issued by a registered public accountant, for the fiscal year 2023, using the 2023 Audit Report Presentation System (SIPRED 2023), applicable to the following types of reports:
A. General financial statements.
B. Taxpayers who pay taxes as coordinated entities and under the agricultural, livestock, forestry, and fishing regime, and natural persons who are exclusively dedicated to land freight or passenger transport activities.
C. Exchange houses.
D. Non-bank financial intermediaries.
E. Investment funds.

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

II.- Presentation of the tax report.
The presentation is integrated by:
The annexes of the report generated through SIPRED 2023.
The opinion of the registered public accountant who audits and the report on the review of the taxpayer's fiscal 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 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 the extension) and will contain the information indicated in point II above.

B.- The information of each report will be integrated as follows.
General Financial Statements.

No. of reference of the annex	Data to contain
	Fixed Data:
	Identification Data:
	- Taxpayer.
	- Public Accountant.
	- Legal Representative.
	General Data.
	Report information regarding:
1.	Financial Position Statement.
2.	Comprehensive Income Statement.
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 the comprehensive financing income sub-accounts.
9.	List of contributions due from the taxpayer as a direct subject or in their capacity as a withholding agent.
9.1.	Declaration.
10.	List of contributions payable.

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No. of reference of the annex	Data to contain
11.	Reconciliation between accounting and fiscal results for Income Tax purposes.
12.	Financial derivative 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 comprehensive income statement and those accumulative for Income Tax purposes and the total of 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.
24.	Operations subject to preferential tax regimes.
25.	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the LISR).

The questionnaires indicated below contain information relative 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 fiscal situation. Fiscal diagnosis questionnaire (public accountant review). Transfer pricing questionnaire (public accountant review).

Taxpayers who pay taxes as coordinated entities and under the agricultural, livestock, forestry, and fishing regime, and natural persons who are exclusively dedicated to land freight or passenger transport activities.

No. of reference of the annex	Data to contain
	Fixed Data:
	Identification Data:
	- Taxpayer.
	- Public Accountant.
	- Legal Representative.
	General Data.
	Report information regarding:
1.	Financial Position Statement.
2.	Comprehensive Income Statement.
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 the comprehensive financing income sub-accounts.
9.	List of contributions due from the taxpayer as a direct subject or in their capacity as a withholding agent.
9.1.	Declaration.

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No. of reference of the annex	Data to contain
10.	List of contributions payable.
11.	Reconciliation between accounting and fiscal results for Income Tax purposes.
12.	Financial derivative 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 comprehensive income statement and those accumulative for Income Tax purposes and the total of 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.	Information on the members of the coordinated corporate entities.
20.	Operations carried out with residents abroad.
21.	Investments.
22.	Accounts and documents receivable and payable in national and foreign currency.
23.	Loans.
24.	Integration of tax losses from previous years.
25.	Operations subject to preferential tax regimes.
26.	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the LISR).

Exchange houses.

No. of reference of the annex	Data to contain
	Fixed Data:
	Identification Data:
	- Taxpayer.
	- Public Accountant.
	- Legal Representative.
	General Data.
	Report information regarding:
1.	General Balance Sheet.
2.	Income Statement.
3.	Statement of Changes in Equity.
4.	Statement of Cash Flows.
4.1.	Notes to the financial statements.
5.	Comparative analysis of income statement accounts.
6.	List of contributions due from the taxpayer as a direct subject or in their capacity as a withholding agent.
6.1.	Declaration.
7.	List of contributions payable.
8.	Reconciliation between accounting and fiscal results for Income Tax purposes.
9.	Financial derivative operations.

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No. of reference of the annex	Data to contain
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 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 LISR).

Non-bank financial intermediaries.

No. of reference of the annex	Data to contain
	Fixed Data:
	Identification Data:
	- Taxpayer.
	- Public Accountant.
	- Legal Representative.
	General Data.
	Report information regarding:
1.	General Balance Sheet.
2.	Income Statement.
3.	Statement of Changes in Equity.
4.	Statement of Cash Flows.
4.1.	Notes to the financial statements.
5.	Determination of the cost of goods sold for accounting and Income Tax purposes.
6.	Comparative analysis of income statement accounts.
7.	List of contributions due from the taxpayer as a direct subject or in their capacity as a withholding agent.
7.1.	Declaration.
8.	List of contributions payable.
9.	Reconciliation between accounting and fiscal results for Income Tax purposes.
10.	Financial derivative operations.
11.	Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.
12.	Partners or shareholders who held shares or equity interests.
13.	Transactions with related parties.
14.	Taxpayer information on their transactions with related parties.
15.	Informative data.

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No. of reference of the annex	Data to contain
16.	Operations carried out with residents abroad.
17.	Investments.
18.	Loans.
19.	Integration of tax losses from previous years.
20.	Operations subject to preferential tax regimes.
21.	Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the LISR).

Investment funds.

No. of reference of the annex	Data to contain
	Fixed Data:
	Identification Data:
	- Taxpayer.
	- Public Accountant.
	- Legal Representative.
	General Data.
	Report information regarding:
1.	General Balance Sheet.
2.	Income Statement.
3.	Statement of Changes in Equity.
4.	Statement of Investment Portfolio Valuation.
4.1.	Notes to the financial statements.
5.	Comparative analysis of income statement accounts.
6.	List of contributions due from the taxpayer as a direct subject or in their capacity as a withholding agent.
6.1.	Declaration.
7.	List of contributions payable.
8.	Reconciliation between accounting and fiscal results for Income Tax purposes.
9.	Financial derivative 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 LISR).

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C.- Presentation format in SIPRED 2023.
The information is integrated by identification data, general data, basic financial statements, notes thereto, explanation of variations, reconciliations, integrations, determinations, and lists; and will be presented in a linear vertical form, according to the specific rules with which the system operates. It also contains the opinion, the report on the review of the taxpayer's fiscal situation, the fiscal diagnosis questionnaire prepared by the public accountant, the public accountant's questionnaire on transfer pricing, and, in applicable cases, the additional information to the report.

D.- Presentation of the information.
The reports must be prepared and prepared for sending invariably in the system called SIPRED 2023, developed by the Tax Administration Service. 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, in accordance with appendix III technical notes of this instruction, 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 report that are not used, may be left blank or a zero may be entered to avoid errors in omission of capture, except in those indices that the system itself indicates should not be left blank and it will be required that at least a zero be entered. The information must be presented respecting the structure of construction and data encryption of SIPRED 2023. Likewise, under no circumstances may it be presented or edited with any other software. In the presentation of the amounts, formulas, sums, and any type of operation or routine included in SIPRED 2023 may be used. To write the texts of the notes to the financial statements, the declaration of contributions due from the taxpayer as a direct subject or in their capacity as a withholding agent, the opinion, the report on the review of the taxpayer's fiscal situation, the additional information to the report, the explanation of the variations, special characters (commas, periods, parentheses, brackets, etc.) may be used. The notes to the financial statements, the declaration, the opinion, the report, the fiscal diagnosis questionnaire must be completed obligatorily in all cases and, when applicable to the taxpayer, also the transfer pricing questionnaire 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 annotations of the financial statements, lists, and reconciliations that will be related to the notes thereto, the reference will be noted immediately after the name of the account or sub-account to be referenced by inserting a note through the system with a maximum of 250 characters. In notes related to accounts added via added indices, the index to which the note refers must be indicated. Example:
Note of index 01010015000100...
All data in the cells will be captured according to the system's own validation rules.
Variations from one year to the next of the accounts 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 year will be explained, and always provided 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. Financial Position Statement. Of the total assets. Analytical integration of sales or net income. Of the total of updated sales or net income. Comparative analysis of expense sub-accounts. Of the total updated expenses.

IV.- Specific characteristics.
A.- The columns.
The number of columns established for each of the specific annexes must be respected.
Under no circumstances shall extra columns, files, or annexes be incorporated.
The notes to the financial statements, the declaration, the opinion, the report, the additional information, and the explanation of the variations will not have index columns.

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B.- The indices.
Nine alphanumeric characters will be used for identification data and general data, and fourteen numeric characters for the other appendices. The treatment of the index will be as an alphanumeric character. The justification of the index characters 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, 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 consist only of digits from 0 to 9. Symbols such as parentheses, thousands separators, etc., will only be those assigned by the system (according to the user's chosen configuration). Negative amounts must be captured with a negative sign, with the sign preceding the amount, but they can be displayed with parentheses (according to the user's chosen configuration). Numeric fields containing information will be justified to the right. Amounts must invariably be recorded in pesos, not in thousands of pesos. Quantities representing percentages must be captured with integers and 2 decimal places, without the percentage sign, except in cases where such quantities represent an update factor, in which case they must contain integers and 4 decimal places. Examples:
10 % Will be written as 10.00
28 % Will be written as 28.00
2.89078 Will be written as 2.8907
4.56320 Will be written as 4.5632

V.- Terminology used.
Electronic acceptance receipt.- Message of acceptance of the report, which the SAT issues and sends 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. Bytes.- Unit of magnetic storage measurement equivalent to 8 bits (binary digit) or to one character of information. Character.- It is the representation of any letter or number individually. Cell.- Defined by the intersection of a column and a row. Copy.- Instruction that allows copying one or more files to another disk as well as selected text within the same or different document. Directory.- Structure that groups a set of files or subdirectories. Digital document.- Any message of data containing 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. Envelope or digital signature.- Process of integrating into the tax report the guarantee/digital certificate and private key of a sender and a guarantee/digital certificate of a recipient that allows guaranteeing the authenticity, integrity, confidentiality, and non-repudiation of the transmitted information. Guarantee / digital certificate (public key).- Electronic document containing a set of information to which a digital signature has been fixed by a certifying authority, in this case the Tax Administration Service, and is used to sign electronic documents. Inextricably linked to the private key. Internet.- Worldwide network that interconnects a large number of computing equipment.

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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.- Instruction that allows 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 for using the SIPRED 2023 system.
For the purposes of using SIPRED 2023, the following procedure will be followed:
A.- Minimum computer equipment requirements:
Intel Core i3® processor or higher at 1.7 GHz.
4 Gb in RAM memory (8gb recommended).
Microsoft Windows® 7 operating system or later.
Microsoft Office® 2010, 2013, or 2016 in 32 or 64 bits.
Internet Explorer version 11 or higher.
Total free hard disk space of 1 GB.
B.- SIPRED 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.- A new report will be generated and the identification data (of the taxpayer, registered public accountant, legal representative), general data, and subsequently the other appendices of the tax report will be filled out.

Appendix I Catalog of federal entity keys.
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 Mexico City 25 Sinaloa
10 Durango 26 Sonora
11 Guanajuato 27 Tabasco
12 Guerrero 28 Tamaulipas
13 Hidalgo 29 Tlaxcala
14 Jalisco 30 Veracruz
15 State of Mexico 31 Yucatán
16 Michoacán 32 Zacatecas
SIPRED has this catalog from which the corresponding federal entity can be chosen.

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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 submission of the report, will be applied; SIPRED contains this updated catalog, according to appendix 6 published in the Official Gazette of the Federation on July 21, 2014 of the 2014 Fiscal Miscellaneous Resolution and its corresponding modifications published in the same order on December 22, 2014, November 20, 2015, January 12, 2016, August 21, 2019, and May 12, 2020.

Appendix III Technical notes.
General:
Use of negative signs.
When creditor accounts have a debit balance or debtor accounts have a credit balance, a negative sign will be prefixed to them, and when it concerns accounts whose balance can be either credit or debit, a negative sign must be placed in that account when:
It represents a debit balance, but the account is located within a classification of creditor accounts. It represents a credit balance, but the account is located within a classification of debtor accounts. For better visualization, the system allows, at the user's choice, to view negative amounts in parentheses. Use of indices. Under no circumstances can indices named "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. Each index is composed of nine alphanumeric characters for identification data and general data, and fourteen numeric characters for the other appendices, which uniquely identify each concept. SIPRED will allow adding rows with indices in some preset places or notes to them, but will not allow adding columns. Rows that represent titles do not carry an index and therefore SIPRED will not allow recording any amount or data in them. Construction of new indices. In cases where the taxpayer has account names in their accounting different from those mentioned in the information appendices that make up the guide format of the tax report, they must locate these 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 SIPRED itself, new concepts can be created, assigning them a new index according to the definition of indices mentioned above, provided that they have not been located 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 these concepts there. Differences in contributions determined by the registered public accountant. For the purposes of what is stated in the Fiscal Miscellaneous Resolution, the omissions referred to in said resolution will be those that the auditor detects during the normal course of their audit of the financial statements for tax purposes. When the registered public accountant determines differences in contributions owed by the taxpayer as the direct subject, or in their capacity as a withholding agent, in the following appendices to the tax report, they must make a detailed description of the review procedures applied that led them to determine these differences; the description must include a detailed explanation of the origin of the amounts determined as contribution differences, referencing the method or formula used in their review procedures that led them to identify these differences, considering their object, base, rate, or tariff (for the purposes of article 5, first paragraph of the Federal Tax Code); this description must be incorporated into the report on the review of the taxpayer's
tax situation before recording their name and registration number with the General Administration of Federal Tax Audit.

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Additional information to the report.
This sheet is for free text capture and will be used to provide additional information to that contained in the appendices of the report, or information that is not reflected in the appendices, 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 appendix of the report. Societies that are split. Societies that are split, in addition to presenting the information established above according to the type of report corresponding to them, will provide the following:
I. The relationship regarding 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 social capital of the splitting society;
II. The relationship of the shareholders of the split societies and of the splitting society, in the case that the latter survives, in which the number, value, and nature of the shares that make up the social capital of said societies are indicated by reason of the split;
III. The financial position statement of the splitting society on the date of the split, and
IV. A relationship containing the distribution of assets, liabilities, and capital transmitted by reason of the split.
Societies that are merged.
Societies that survive or arise by reason of a merger, in addition to the information established above according to the type of report corresponding to them, will provide a relationship of the partners or shareholders of the society that arises or survives by reason of the merger, indicating their social or shareholding participation on the date the merger was carried out, as well as the number, nominal value, and nature of the social parts or shares that make up the social capital on that same date. Any precision or expansion that one wished to point out with respect to the information provided of the taxpayer in any appendix to the tax report, the taxpayer can do it themselves or through the registered public accountant who reported, through the appendix called additional information. The technical notes mentioned below will be applicable for the types of reports 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 performed by obtaining the information registered in the Tax Administration Service (SAT), through the SAT 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 out following the instructions specified in the SIPRED 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 out of the report; however, the update of this data does not exempt them from presenting the corresponding change notice before the SAT. For the automatic filling that SIPRED performs of the concept called "name of the economic group to which it belongs," the description made to that effect in appendix 6 published in the Official Gazette of the Federation on July 21, 2014 of the 2014 Fiscal Miscellaneous Resolution and its corresponding modifications published in the same order, on 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 performed by obtaining the information registered in the Tax Administration Service (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 out following the instructions specified in the SIPRED user manual, which can be downloaded and consulted on the SAT portal.

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When the public accountant's address data registered in the SAT do not match the current ones, they can be modified in the filling out of the report; however, it is necessary to present the corresponding address change notice and notify the correct data of their address, before the General Administration of Federal Tax Audit, through the SAT Portal, via My Portal:
https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action The capture of the firm's RFC data is mandatory; when the registered public accountant does not belong to any firm, they must record their own RFC. General data. (when applicable by the type of report in question). The capture of the data "opted to report their financial statements by accumulated income" (for the purposes of article 32-A CFF), "opted to report their financial statements by the value of their assets" (for the purposes of article 32-A CFF), and "opted to report their financial statements by the number of workers" (for the purposes of article 32-A CFF) is mandatory. When "no" is indicated in all of the data in the previous paragraph, the reason for presenting the report must be mentioned. 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.- split, 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 determine the cost of sales, only one of the following data must be selected:
When obliged to indicate the data, select the costing system used for tax 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 std. 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. In its case, it is recommended to specify in the report on the review of the taxpayer's tax situation, why it was considered that the opinion in question had or did not have fiscal implications in the calculation of taxes or contributions, for which the following is recommended:

Type of opinion Observation
1.- Unqualified opinion. It will be understood that the taxpayer complies with fiscal provisions and the applicable accounting framework. 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 norm of the accounting framework to which they are subject. However, they comply with the fiscal provisions to which they are subject, so there are no unreported differences in the calculation of taxes or contributions. 4.- Adverse opinion with fiscal implications. It will be understood that the taxpayer does not adequately apply some norm of the accounting framework to which they are 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 norm of the accounting framework to which they are subject to such an extent that it led the auditor to issue an adverse opinion. However, they comply with the fiscal provisions to which they are 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 their opinion; consequently, they do not know if the taxpayer complied or not with the accounting framework to which they are subject or with their fiscal obligations.

24 OFFICIAL GAZETTE Monday, January 29, 2024
It must be indicated whether only one of the following data applies: cash flow statement: used the indirect method or cash flow statement: used the direct method. The information referred to by indices: RFC 1, 2, 3, 4 and 5, corresponds to the RFC of the individuals or legal entities that provided tax advice to the taxpayer through a written opinion during the fiscal year. When it is indicated whether in the data: operations with related parties were carried out, the annexes: operations with related parties and information of the taxpayer regarding its operations with related parties must be filled out. When it is indicated whether in the data: in the fiscal year, pending tax losses from previous years to be applied for the purposes of article 9, fraction II of the Income Tax Law (LISR) decreased, the annex integration of tax losses from previous years must be filled out. When it is indicated whether in the data: the taxpayer applied criteria contrary to those published in the Official Gazette (DOF) as non-binding criteria of tax and customs provisions, the number(s) of the criteria must be specified in the index specify the number(s) of the criterion/criteria of the general data of the report. This data refers to the criteria contained in annex 3 of the 2023 Miscellaneous Fiscal Resolution in force. When it is indicated whether in the data: obtained any resolution from the SAT, the SHCP or the PRODECON that has affected its fiscal situation during the fiscal year, it must be indicated in the concept it is about, whether it is a consultation or an authorization; in addition, it will be indicated whether compliance with what was established in the resolution was given, in the concept named were the requirements established in the resolution complied with; likewise, the numbers of the official documents and their dates must be specified in the indices: official document number 1, 2 and 3 and date of official document 1, 2 and 3, of the general data of the report. When it is indicated whether in the data: obtained any favorable resolution from jurisdictional authorities that has affected its fiscal situation during the fiscal year (includes PTU), the numbers of the resolutions and their dates must be specified in the indices: resolution number 1, 2 and 3 and date of the resolution 1, 2 and 3, of the general data of the report. When it is indicated whether in the data: carried out derivative financial operations that had fiscal effects during the fiscal year in the Income Tax, the annex derivative financial operations contracted with residents in foreign countries and in Mexico must be filled out. When it is indicated whether in the data: maintained permanent investments in subsidiaries, associates and affiliates during the fiscal year, the annex permanent investments in subsidiaries, associates and affiliates residents in foreign countries must be filled out. When it is indicated whether in the data: carried out operations with residents in foreign
countries, the annex operations carried out with residents in foreign countries must be filled out. When it is indicated whether in the data: carried out operations with preferential tax regimes, through entities or foreign legal figures that are fiscally transparent abroad, the annex operations subject to preferential tax regimes must be filled out. When it is indicated whether in the data: maintained balances receivable and payable in national and foreign currency during the fiscal year, the annex accounts and documents receivable and payable in national and foreign currency must be filled out. When it is indicated whether in the data: obtained loans during the fiscal year, the annex loans must be filled out. When it is indicated whether in the data: has filed any means of defense against tax provisions, it must be clarified through the annex named additional information, the contested tax provision, the means of defense filed, as well as its status at the end of the fiscal year. When it is indicated whether in the data: indicates if it alienated shares or intangibles during the fiscal year, the name of the buyer must be indicated, as well as the name of the related party; additionally, it must note 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. The information of the indices that contain the questions related to the taxpayer's fiscal diagnosis questionnaire, whose answers will be the responsibility of the taxpayer itself, the answers will be reviewed and validated by the public accountant so that these answers are consistent with the result of its work in accordance with the Auditing Standards, and based on the scope of the selective tests of its audit; when it cannot validate the taxpayer's answers or disagrees with any of them, it 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 reservations.

Monday, January 29, 2024 OFFICIAL GAZETTE 25
For the purpose of answering the previous questions, the taxpayer must carry out a self-diagnosis of compliance with the different tax 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 tax provisions that they have detected when examining the taxpayer's fiscal situation, in accordance with rule 2.10.15 of the Miscellaneous Fiscal Resolution for 2023. Report on the review of the taxpayer's fiscal situation. For the purposes of articles 32-A and 52 of the Federal Tax Code, 58 fractions II and III of the Regulations of the Federal Tax Code, as well as with rules 2.10.15. and 2.10.19. of the Miscellaneous Fiscal Resolution for 2023, published on December 27, 2022 in the DOF, the text of the report must be subject to the formats used by the professional college, society or association of public accountants recognized by the corresponding educational authority. It is considered that the 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. Considering what is established in the International Auditing Standards applicable. When the taxpayer has made provisional payments in amounts lower than those it 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 it presented its 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, differences will not be shown in those contributions in which such circumstance occurred. Statement of financial position (instruction not applicable for reports of the financial sector). In the index Unpaid Value Added Tax, the Value Added Tax that, although it appears 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 effectively pays it. In the index Value Added Tax not collected, the Value Added Tax that, although it appears 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 the taxpayer causes it until the moment it effectively collects it. The variations from one year to the next 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 year 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 of assets (current year) or percentage in relation to the total of assets (previous year) will be explained. example:
Index Concept 2023 2022
Percentage in relation to total assets
(fiscal year)
Percentage in relation to total assets
(fiscal year previous)
Variation in pesos with respect to fiscal year previous Percentage of variation in pesos with respect to fiscal year previous Explain variation = > 4% = > 4% = > 14% 160100070 00000 Related parties 44,880,451 28,574,305 39.21 25.61 16,306,146.00 57.07 A loan was granted in the exercise to a related party... 16010078 000000 Total assets 114,471,457 111,560,641 Statement of comprehensive income (instruction not applicable for reports of the financial sector). For the filling out of this annex, it is necessary to previously capture the information from the annexes:
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 non-related parties must be filled out. Optionally, the taxpayer may fill out the comparative information with the previous fiscal year.

26 OFFICIAL GAZETTE Monday, January 29, 2024
Statement of changes in equity. (instruction not applicable for reports of the financial sector). Due to the limitation to add new columns to the formats, in the statement of changes in equity, two columns for other creditor capital accounts and other debtor capital accounts have been included, 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 creditor capital accounts and other debtor capital accounts, due to the fact that their balance is integrated by the amount of one or more accounts, the integration of the same must be presented immediately before the index balances as of December 31, 2022 or the index balances as of December 31, 2023, 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 reports of the financial sector). Only the information corresponding to the method chosen by the taxpayer will be placed. Analytical integration of sales or net income. (instruction not applicable for reports 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), since both are operating, so in this annex the taxpayer's income that has no relation 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 non-related parties must be filled out, for each fiscal year. In the analytical integration of sales or net income, in the columns named total accumulative for ISR and total non-accumulative for ISR, the amount that of the income concepts reported have fiscal effects will be placed. Non-accumulative income refers to accounting and non-fiscal items. The variations from one year to the next 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 year 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 of sales or net income updated (current year) or percentage in relation to the total of sales or net income updated (previous year) will be explained. 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 fiscal year previous Percentage of variation in pesos with respect to fiscal year previous Explain variation = > 4% = > 4% = > 14% 160500150 00000 Technical assistance. 64,880,000 48,674,305 58.00 44.00 16,205,695 33.00 Technical assistance was paid to a resident in foreign country... 160500280 00000 Total of sales and updated net income. 110,000,500 108,560,000 Determination of the cost of goods sold for accounting and Income Tax purposes. (instruction not applicable for reports of the financial sector, except for non-bank financial intermediaries). Taxpayers dedicated to the purchase and sale of goods for distribution will leave blank the determination of the cost of finished production. The information corresponding to the columns of related parties and non-related parties must be filled out, for each fiscal year.

Monday, January 29, 2024 OFFICIAL GAZETTE 27
Comparative analysis of expense sub-accounts. (instruction not applicable for reports 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, other non-operating expenses (other expenses) are no longer presented separately from operating expenses, since they are operating, so this type of expenses will be included in this annex as other expenses other than manufacturing, sales, administration and general expenses. The information corresponding to the columns of related parties and non-related parties must be filled out, for each fiscal year. In the comparative analysis of expense sub-accounts, the columns named: total deductible for ISR and total non-deductible for ISR, will place the amount that of the expense concepts reported have a fiscal effect in the fiscal year being audited. Non-deductible items refer to accounting and non-fiscal items. The variations from one year to the next 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 year 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 of updated expenses (current year) or percentage in relation to the total of updated expenses (previous year) will be explained. Example:
Index Concept 2023 2022
Percentage in relation to the total of updated expenses (fiscal year) Percentage in relation to the total of updated expenses (fiscal year previous) Variation in pesos with respect to fiscal year previous Percentage of variation in pesos with respect to fiscal year previous Explain variation = > 4% = > 4% = > 14% 160700670 00000 Patents and brands. 70,000,000 40,000,000 58.00 40.00 30,000,000 75.00 The acquisition of a brand was paid... 160700830 00000 Total of updated expenses. 120,000,000 100,000,000 Comparative analysis of sub-accounts of comprehensive financing income. (instruction not applicable for reports of the financial sector). In the comparative analysis of sub-accounts of comprehensive financing income, the columns named: accumulative or deductible for ISR, non-accumulative or not subject to ISR (income) non-deductible (expenses) for ISR, will place the amount that of the income or expense concepts reported, as applicable, have a fiscal effect. Non-deductible, non-accumulative or not subject items refer to accounting and non-fiscal items. The information corresponding to the columns of related parties and non-related parties must be filled out, for each fiscal year. Relationship of contributions payable by the taxpayer as a direct subject or in its capacity as a withholding agent. In this relationship, when there are differences between the column contribution determined by audit payable or in favor and the column contribution payable or balance in favor determined by the taxpayer, in one or more indices of the chapter:
Income Tax.
The differences detected in each of the indices of said chapter must 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 in favor determined by the taxpayer, must correspond to the taxes effectively paid or to the balances in favor manifested by the taxpayer. As a direct subject. Or Value Added Tax, from the index sum of VAT caused in the months of the fiscal year to the index sum of VAT returned in the months of the fiscal year. Or Special Tax on Production and Services, from the index sum of IEPS caused in the months of the fiscal year to the index sum of IEPS returned in the months of the fiscal year. Or Tax on foreign trade the index total of Foreign Trade Taxes.

28 OFFICIAL GAZETTE Monday, January 29, 2024
In its capacity as a withholding agent.
Other withheld contributions, from the index Special Tax on Production and Services withheld to the index others. Compensations made and returns obtained. Or Compensations made during the fiscal year of balances in favor originating from: the contributions indicated from the index Value Added Tax to the index other federal contributions. Or Compensations made during the fiscal year applied to the contributions indicated from the index Own Value Added Tax to the index other federal contributions. Or Returns obtained in the fiscal year, from the index Value Added Tax to the index other federal contributions. Or For the purposes of article 52, fraction III of the Federal Tax Code and fraction IV of rule 2.10.15. of the RMF 2023, it must be indicated that the review of compliance with tax obligations includes verifying that the taxpayer has the right to the balances in favor requested in the returns or applied in compensations that are carried out during the fiscal year subject to review and that the amounts pending to be returned or returned to the taxpayer by the tax authority derive from said balance. Any non-compliance or difference obtained in the audited fiscal year must be revealed. Likewise, it must be evaluated if said non-compliance represents a fiscal reservation and its quantification to reintegrate the amount corresponding to the same authority, in which case the difference must be reported in the relationship of contributions payable by the taxpayer in the item of the tax that has been returned or compensated improperly. Likewise, if at the date of presentation of the tax report the taxpayer does not show evidence of a favorable response from the authority regarding the return or compensation procedure to the registered public accountant, the latter must mention it in its report on the review of the taxpayer's fiscal situation. When in the column of rate, tariff or quota, several tax rates correspond, the word several will be written. In the following contributions as a direct subject, the taxpayer will fill out the data corresponding to the sum of the definitive monthly payments from January to December:
Or Value Added Tax, from the index value of the acts or activities taxed at the rate of 16% to the index sum of VAT returned in the months of the fiscal year. Or Special Tax on Production and Services, from the index value of the acts or activities taxed at the rate of 3% to the index sum of IEPS returned in the months of the fiscal year. Income Tax on income subject to preferential tax regimes. In relation to this concept, the taxable base must be considered as the sum of all taxable income, profits or fiscal results that come from income subject to preferential tax regimes obtained by taxpayers through entities or foreign 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 entities or foreign legal figures that are fiscally transparent abroad, the sum of the tax caused by each of the investments for which a taxable base was generated and the tax paid in the fiscal year. Profits or fiscal results in which losses have been generated or amortized must be omitted, if applicable, that is, only taxable income, profits or fiscal results that have generated a taxable base for the causation and payment of Income Tax will be considered. Income Tax on distributed dividends not originating from CUFIN nor from CUFINRE and Income Tax on distributed dividends originating from CUFINRE. In relation to these concepts, in the column taxable base, the amount of the distributed dividend added with the Income Tax that must be paid in accordance with tax provisions must be indicated. Other income manifested as a natural person. In this concept, those income subject to the calculation of the annual tax not originating from business activities must be entered in the column of taxable base, no other column of this line must be filled out.

Monday, January 29, 2024 OFFICIAL GAZETTE 29

In the index "Other Income," the sum of the index "Other Income Manifested as a Natural Person" plus the taxable profit determined in the reconciliation between accounting and fiscal results for Income Tax purposes shall be entered in the taxable base column.

Regarding this concept, the enrolled certified public accountant may state, where applicable, in the "report on the review of the taxpayer's tax situation" that they did not audit said income and that it was provided to them by the taxpayer.

Fees for services rendered:

The index: National Institute of Migration (INM), corresponds to the fees for visitors without permission to perform remunerated activities (for the purposes of Article 8, Section I of the Federal Fees Law in force in 2023) and to migratory service fees (for the purposes of Article 12 of the Federal Fees Law in force in 2023).

The index: Services to Navigation in Mexican Airspace (SENEAM) corresponds to the fees established in Article 289, Sections I, II, and III of the Federal Fees Law, in force in 2023.

The index: Federal Telecommunications Institute (IFT) corresponds to the fees established in Articles 244-B, 244-C, 244-D, and 244-E of the Federal Fees Law in force in 2023.

In the index: other specify concept, the most representative federal fees in terms of amount that the taxpayer has incurred during the fiscal year shall be noted. In the case of taxpayers dedicated to mining activities, they must note the mining fees they have incurred.

Compensations made and refunds obtained.

Regarding these concepts, contributions corresponding to the same audited fiscal year, as well as compensations made and refunds obtained in the fiscal year for which the tax audit report is issued, which originate from previous fiscal years, shall be considered as compensations made during the fiscal year and refunds obtained in the fiscal year.

For the purposes of Article 52, Section III of the Federal Tax Code and Section IV of Rule 2.10.15. of the 2023 Fiscal Miscellaneous Resolution, it must be stated that the review of compliance with tax obligations includes verifying that the taxpayer has the right to the favorable balances requested in refunds or applied in compensations carried out during the fiscal year subject to 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 fiscal year must be revealed. Likewise, it must be evaluated whether such non-compliance represents a tax qualification and its quantification to reintegrate the amount corresponding to the same authority, in which case the difference must be reported in the relationship of contributions payable by the taxpayer under the item of the tax that was refunded or compensated improperly. Similarly, if by the date of presentation of the tax audit report the taxpayer does not show evidence of a favorable response from the authority regarding the refund or compensation procedure, the enrolled certified public accountant must mention this in their report on the review of the taxpayer's tax situation.

Relationship of contributions to pay.

The contributions that have been incurred by the end of the audited fiscal year and are pending payment, according to the statement of financial position, shall be listed in the annex titled "relationship of contributions to pay," identifying them by type of contribution and within this, by month, fiscal year, or period of incurrence, indicating the amount payable that corresponds to the audited fiscal year, the amount payable originating from previous fiscal years, the sum of said amounts that represents the total of contributions to pay at the end of the audited fiscal year, identifying, where 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, where applicable, the operation number, or, leaving these data blank except for the amount, when the contribution had not been paid by the date of presentation of the audit.

The certified public accountant who audited must state in the report on the review of the taxpayer's tax situation, the taxes withheld for Income Tax (ISR) pending payment by the date of presentation of the audit, indicating: the deductible base to which said withholdings correspond, the period, and the concept of the payment.

The certified public accountant who audited shall be relieved from stating such information, when as a result of their audit, they have considered as non-deductible concepts for the Income Tax payable by the taxpayer, the bases to which the taxes withheld pending payment correspond, specifying this situation in their report.

30 OFFICIAL GAZETTE Monday, January 29, 2024

Taxpayers who are making payments in installments of one or more contributions must 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 installment payments, indicating the number of the letter and the date.

Example of filling out the annex in the case of a taxpayer presenting a general financial statement audit, with the following assumptions:

The taxpayer has provisioned for two fiscal years an amount of annual Income Tax (ISR) payable by them, which by the date of presentation of the audit has not been covered for any circumstance.

A difference of Income Tax payable was determined, as a result of the audit, which by the date of presentation of the audit has not been covered.

At the end of the fiscal year, they have not made the provisional payments of the Income Tax 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 fiscal year, they have not made the full payment of the Income Tax withholdings 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 "relationship of contributions to pay," in the indices and with the following concepts:

Income Tax incurred as a direct subject.

01100000000000 Determined by the taxpayer
(of the fiscal year).
Only the column of amount originating from previous fiscal years shall be filled.

01100001000000 Difference determined by the contributor (of the audited fiscal year).
Only the column of amount corresponding to the audited fiscal year shall be filled.

01100002000100 Provisional payment of November 2023.
In addition to the column of amount corresponding to the audited fiscal year, the ones applicable to note the date and method of payment shall be filled.

01100002000200 Complementary provisional payment of November 2023.
In addition to the column of amount corresponding to the audited fiscal year, the ones applicable to note the date and method of payment shall be filled.

01100002000300 Provisional payment of December 2023.
In addition to the column of amount corresponding to the audited fiscal year, the ones applicable to note the date and method of payment shall be filled.

01100002000400 Complementary provisional payment of December 2023.
In addition to the column of amount corresponding to the audited fiscal year, the ones applicable to note the date and method of payment shall be filled.

Income Tax on salaries and in general for the provision of a subordinated personal service in its capacity as a withholding agent.

01100003000000 Corresponding to the month of
December 2023.
In addition to the column of amount corresponding to the audited fiscal year, the ones applicable to note the date and method of payment shall be filled.

If for any reason the taxpayer reflects in their liability accounts, contributions to pay with balances of unincurred contributions at the end of the fiscal year, starting from the index specify concept and period to which it corresponds, those balances must be reflected.

In the column amount of the contribution in litigation, the contributions pending payment that are in litigation by the taxpayer will be noted, and they must also add to the contribution in question in the concept column, the word "litigation" to identify the reason why that contribution has not been covered.

Monday, January 29, 2024 OFFICIAL GAZETTE 31

Reconciliation between accounting and fiscal results for Income Tax purposes.

In the concept effect of inflation of NIF B-10, the net amount of inflation recognized in the net profit or loss without considering the favorable or unfavorable result corresponding to the monetary position result shall be noted.

In the concept loss on disposal of shares, the amount of the loss on disposal of shares deducted in the fiscal year shall be noted; therefore, this amount shall not be reflected as part of 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 fiscal year, concluding the reconciliation. Under no circumstances shall they note the amount of the fiscal loss in the index fiscal result or taxable profit.

When the taxpayer amortizes fiscal losses from previous fiscal years, they shall not enter in that row an amount greater than that of the fiscal profit of the fiscal year.

Financial derivative operations contracted with residents abroad.

In this annex, the data will 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 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 Article 16-A, last paragraph of the Federal Tax Code, 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 those that refer to interest rates, debt securities, or the national consumer price index; likewise, capital financial derivative operations are those that refer to other securities, commodities, 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 validity, 31 December 2022 shall be noted.

Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico.

In this annex, the data will 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 party or affiliate 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), in the following terms:

Subsidiary. - is an entity that is controlled by another entity.

Associate. - is an entity in 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.

In the column tax identification number, the data of 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 fiscal residence country of the entity, the key and name of the fiscal residence country of the entity shall be selected, in accordance with the catalog contained in Appendix VI of this instruction.

32 OFFICIAL GAZETTE Monday, January 29, 2024

In the column percentage of participation in the capital of the entity, the average percentage of participation during the fiscal year of 2023, 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 subsidiary, associate, or affiliate entity abroad, shall be noted.

In the column amount of the investment, the amount of contributions to the social capital or its equivalent in the subsidiary, associate, or affiliate entity abroad shall be noted. Alternatively, the total net acquisition value of the shares or partnership interests, including, where applicable, the amount corresponding to the commercial credit or loan; this last data can be noted in a separate row, entering the amount in this same column.

In the column amount of profits (losses) from previous fiscal years in the percentage of participation, the accounting profits or losses from previous fiscal years that have been generated in the subsidiary, associate, or affiliate entity abroad, from the fiscal year in which the taxpayer is a partner or shareholder and up to the immediate previous fiscal year of the taxpayer, shall be noted; 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 entity resident abroad, at the end of the taxpayer's fiscal year that is being audited.

In the column amount of profit (loss) of the fiscal year in the percentage of participation, 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 entity resident abroad at the end of the same fiscal year shall be indicated.

In the column value of the investment, the sum of the amounts entered by row of the columns: amount of investment, amount of profits (losses) from previous fiscal years in the percentage of participation, and amount of profit (loss) of the fiscal year in the percentage of participation shall be noted; under no circumstances shall negative values be noted in this column, therefore, if arithmetically the case arises, 0 shall be noted.

Partners or shareholders who had shares or partnership interests.

In this annex, the data will 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 contract, the contract number of the trust and the name of the institution acting as trustee shall be noted.

When there are shares placed among the general investing public, it shall be entered 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 noted; in case that in the country of residence of the partner or shareholder such key is not used, "n/a" shall be noted. When the partner or shareholder is a resident in national territory, the RFC shall be noted. When there are public shareholders in general, "various" shall be noted; under no circumstances shall "various" be noted when the partners or shareholders are not the general public, therefore the RFC or number or tax identification key of the partner or shareholder shall always be noted as applicable.

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

In the column percentage of participation of the partner or shareholder in the fiscal year, the average percentage of participation during the fiscal year of 2023, presented by 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 noted.

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 character during a fiscal year, the holding period will end on the date when the transmission of the shares or partnership interests is recorded in the share register or in the special book of partners (for the purposes of Articles 128 and 129, and 73, respectively, of the General Law of Commercial Societies).

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

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

Monday, January 29, 2024 OFFICIAL GAZETTE 33

In the columns for 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 shareholders' or stockholders' meeting for their application in the future as an increase in share capital.

In the columns for amount of 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 shareholders' or stockholders' meeting for their application in the future as an increase in share capital.

When in a fiscal year there have been no transactions with partners or shareholders, nor movements in shareholding or partnership interests, the columns for amount of contributions, amount of capital withdrawals, and amount of loans: made and received may be left blank.

Reconciliation between the income determined according to the statement of comprehensive income and the amounts accumulative for Income Tax purposes and the total of acts or activities for Value Added Tax purposes.

When the comparison of the line item total value of acts or activities for Value Added Tax purposes for the exercise, declared by the taxpayer in relation to the amount determined by the same concept in the sum of the declarations presented corresponding to the exercise 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 said explanation in the report on the review of the taxpayer's fiscal situation, expressly.

Operations 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 exercise for Income Tax purposes.

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

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 for tax identification number or RFC, the tax identification number or key used by the related party in their country of residence shall be entered; if such a key is not used in the country of residence of the related party, n/a shall be entered.

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

In the column for 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 for type of operation, if any of the concepts for other income or other payments has been selected, the key and description corresponding to the type of operation carried out shall be entered, in accordance with the catalog contained in Appendix IV of this instruction.

In the column for 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 for value of the operation and/or investment for tax purposes (even with zero value), it shall contain the amounts of the operations carried out that gave rise to accumulative income and authorized deductions for Income Tax purposes.

In the column for 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 for whether the operation is agreed upon as with independent parties in comparable operations, it shall indicate whether this is because there is information demonstrating that the operations are agreed upon as independent parties would in comparable operations.

In the column for taxpayer's fiscal adjustment so that the operation is considered agreed upon as with independent parties in comparable operations, the transfer pricing adjustment that taxpayers have made, whether accounting or fiscal, shall be presented so that the operation with related parties being declared has been determined as independent parties would have in comparable operations. If no adjustment exists, the row for this column shall be left blank.

34 OFFICIAL GAZETTE Monday, January 29, 2024

Taxpayer information on their operations 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 regarding why the answer to a specific question was left blank must be made in the annex titled additional information; otherwise, the Tax Administration Service will understand that the taxpayer had the questioned obligation and did not comply with it.

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

Question Meaning of an n/a response
The taxpayer has a transfer pricing study (documentation referred to in Article 76, fraction IX of the LISR). Means that:
A) The taxpayer is in the scenario established in Article 76, second paragraph, fraction IX of the LISR, meaning that they carried out business activities and obtained income in the immediate prior 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 Article 179, penultimate paragraph of this Law. B) The taxpayer did not carry out operations with related parties resident abroad. The taxpayer submitted their informational declaration for their operations with related parties (for the purposes of Article 76, fraction X of the LISR). Means that the taxpayer is in the scenario established in Article 182, penultimate paragraph of the LISR.

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

In the row for value of intangible asset registered in their accounting, the final balance reflected in the taxpayer's financial statements shall be entered. If any intangible asset was written off or disposed of during the exercise, its value shall be reflected in the financial statements at the date of write-off or disposal.

The row for the taxpayer has documentary evidence demonstrating compliance with the provisions of Article 76, fraction XII of the LISR for their operations with related parties, both for residents in national territory and residents abroad, refers to the fact that taxpayers who entered into operations with related parties must have support that accredits that their accumulative income and authorized deductions were determined, considering for these operations the prices and amounts of counter-performance that they would have used with or among independent parties in comparable operations, applying for this effect the methods established in Article 180 of the ISR Law, in the order established in the cited article.

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 ISR Law, or who advised on its formulation, the RFC of the external natural person and not of the firm where said person works, who prepared or advised the taxpayer, shall be entered. If it was the taxpayer's own personnel who prepared the study, the RFC of the taxpayer themselves shall be entered.

In the section for operational financial information without the modifications to Bulletin B-3 statement of comprehensive income for 2013 of the Financial Information Standards applicable also for the fiscal exercise of 2023, the taxpayer's operating profit shall be determined as was previously done with Bulletin B-3 statement of results of the Financial Information Standards in force until 2012.

When selecting whether the data: applied criteria contrary to those published in the DOF as non-binding criteria in transfer pricing matters, the fiscal and customs provisions, the number(s) of criterion(s) used by the taxpayer in transfer pricing matters shall be indicated, for example, criteria 39 and 40.

Monday, January 29, 2024 OFFICIAL GAZETTE 35

Investments.

In this annex, for the fiscal exercise of 2023, 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 ISR Law, shall be presented.

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

In the column for balance pending deduction at the beginning of the exercise, the updated fiscal balances used to determine the deduction shall be entered.

In the column for MOI of acquisitions during the exercise, the updated fiscal balances shall be entered in accordance with the utilization period to determine the deduction.

In the column for disposals and/or write-offs, the updated fiscal balances used to determine the fiscal value of the write-off shall be entered.

In the column for deduction in the exercise, the amount of the investment deduction applied in the exercise shall be entered.

In the column for immediate deduction in the exercise, the amount of the immediate investment deduction applied in the exercise shall be entered.

In the column for 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, minus deduction in the exercise, minus immediate deduction in the exercise, shall be entered.

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

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

In the column for tax identification number, the tax identification number or key used by the resident abroad in their country of residence and contained in the corresponding receipt(s) for the operation(s) shall be entered. If such a key is not used in the country of residence, n/a shall be entered.

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

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

In the column for balance in national currency, the conversion to national currency of the balance in foreign currency, whether debtor or creditor, whose amount is an integral part of the balances reflected in the statement of financial position, shall be entered.

In the column for most important concept that originated the balance, the key and concept that originated the account shall be entered, in accordance with the catalog contained in Appendix IX of this instruction.

In the column for type of operation, if in the column "most important concept that originated the balance," any of the concepts for "other debtor" or "other creditor specify concept:" have been selected, the concept that originated the account shall be entered.

Loans.

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

In the column for tax identification number or RFC, the tax identification number or key used by the resident abroad in their country of residence and contained in the corresponding receipt(s) for the operation(s) shall be entered. If such a key is not used in the country of residence, n/a shall be entered.

In the columns for outstanding loan balance as of December 31, 2022 and outstanding balance as of December 31, 2023, the corresponding balances in national currency reflected in the statement of financial position shall be entered.

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

In the column for type of financing, if the concept "other" has been selected, specify concept: the type of financing shall be entered.

36 OFFICIAL GAZETTE Monday, January 29, 2024

For the data of the column for effective beneficiary of the interests, the provisions of Article 166 of the ISR Law, the treaties to avoid double taxation celebrated by Mexico, as well as the comments of the model convention to avoid double taxation and prevent fiscal 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, shall be taken into account.

In the column for number of registration of the creditor 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 ISR Law shall be entered; when this data is not applicable, n/a shall be entered.

In the column for country of residence for fiscal purposes, the data for the key and name of the country of residence shall be selected, in accordance with the catalog contained in Appendix VI of this instruction. If it has been noted in the column for effective beneficiary of the interests, the key of the country that was the effective beneficiary of the interests shall be entered.

In the column for 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.

In the column for denomination of the interest rate, the name of the reference interest rate with which the loan was agreed upon shall be entered. Example: LIBOR, prime rate, etc.

In the column for percentage of the interest rate, the agreed interest rate in net terms and percentage, which was the base interest rate for the calculation of accrued interests in foreign currency, shall be entered.

For example: if a LIBOR rate of 8% plus 3% is agreed upon, it shall be expressed as 11.00.

In the column for total amount of interests paid and/or due, the interests in national currency that have been paid in cash, goods, services, or credit, or that have been due for payment, shall be entered.

Also included in this column are the amounts corresponding to the payment of Income Tax made on behalf of the taxpayer resident abroad.

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

In the column for frequency of exigibility of interest payment, the data for the key and concept of the frequency of exigibility of interest payment shall be selected, in accordance with the catalog contained in Appendix XI of this instruction.

In the column for frequency of exigibility of interest payment, if the concept "other" has been selected, specify concept: the frequency agreed upon for interest payment shall be entered.

When it is noted in the column for carried out placements abroad, this annex shall be filled out as follows:

In the column for tax identification number, several shall be entered.

In the columns for outstanding loan balance as of December 31, 2022 and outstanding balance as of December 31, 2023, the amount of the total placement in national currency at those dates shall be entered.

In the column for type of financing, placements shall be entered.

In the columns for effective beneficiary of the interests and number of registration of the creditor resident abroad before the SAT, n/a shall be entered.

In the column for country of residence for fiscal purposes, the country in which the placement was made shall be entered; if it was in several countries, the one in which the most representative amount in terms of value was placed shall be entered.

In the column for type of currency, the key of the currency and the country in which the placement was made shall be entered; if it was in several countries, the one in which the most representative amount in terms of value was placed shall be entered.

Monday, January 29, 2024 OFFICIAL GAZETTE 37

Integration of tax losses from prior exercises.

The information in this annex shall be presented only when in the exercise there are movements other than its update or its increase due to the loss or due to the participation of workers in the profits of the companies of the own exercise, for the purposes of Articles 57 and 58 of the ISR Law.

When in the concept the applied loss comes totally or partially from a spin-off, it shall be noted as such, because the tax loss from prior exercises applied in the audited exercise comes from a spin-off.

In the concept indicate the RFC of the spin-off entity, the RFC of the entity that transmitted the tax loss applied in the audited exercise originating from the spin-off shall be entered.

In the concept indicate the amount applied in the exercise, originating from the spin-off, the historical amount of the tax loss applied according to the exercise in which they were originated shall be entered.

In case the tax losses applied in the audited exercise have as origin two or more spin-offs, the registered public accountant shall manifest in the annex titled additional information of the audit report, the information mentioned in the three preceding paragraphs.

Fiscal diagnosis questionnaire.

Role of the registered public accountant on the topic of the fiscal diagnosis questionnaire. The answers to this questionnaire shall be the responsibility of the registered public accountant in accordance with the review they make of the taxpayer's financial statements, so they must manifest in their report on the review of the taxpayer's fiscal situation, expressly, any omission or non-compliance with the fiscal provisions involved with the questions of the questionnaire and that they have detected when examining the taxpayer's fiscal situation within the scope of their selective tests carried out in compliance with the Auditing and Review Standards for Financial Information, considering what is stated by the audit guides Financial Information Standards and within the scope of the selective tests of their audit.

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

In the question detected weaknesses or deviations related to the taxpayer's internal control structure with repercussions on their fiscal situation, 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 opinion could negatively affect the taxpayer's capacity to register, process, summarize, and report financial information that has fiscal repercussions. The following 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 evaluation and proper application of Financial Information Standards that have fiscal repercussions. Improper application of Financial Information Standards that impact the taxpayer's fiscal situation. Failures in the design of the system to supply 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 supply of complete financial and fiscal information. Important transactions with related parties not disclosed.

Questionnaire on transfer pricing matters.

Role of the registered public accountant on the topic of transfer pricing. The Tax Administration Service, through the questionnaire on transfer pricing matters that registered public accountants must fill out, intends that the auditor ensure that the taxpayers they are reviewing complied with their fiscal obligations in transfer pricing matters (for the purposes of Article 76, fractions IX, X, and XII and 179, first paragraph of the ISR Law), that is, that they have submitted the informational declaration of operations with related parties and that they have documentation and information that accredits that the operations with related parties were determined as independent parties would in comparable operations (transfer pricing studies). For these purposes, the provisions in the International Auditing Standards shall be considered.

38 OFFICIAL GAZETTE Monday, January 29, 2024

In general, a non-applicable (n/a) response means that the taxpayer is not facing the scenario established for the question, for example (general financial statements tax report):

Question Meaning of an n/a response
Section referring to article 76, fraction IX of the Income Tax Law (LISR)
Verified that the taxpayer formally complied with this tax obligation.
A
In case of non-compliance by the taxpayer, mentioned such circumstance as a caveat in their report.

Means that:
A) The taxpayer is in the scenario established in article 76, second paragraph, 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 that they are not in the scenario referred to in article 179, penultimate paragraph of this Law. B) The taxpayer did not carry out operations with related parties.

Section referring to article 76, fraction IX of the LISR
Verified the timely submission of information on related-party operations, carried out during the immediate previous year. A In case of non-compliance, mentioned such circumstance as a caveat in their report.

Means that the taxpayer is in the scenario established in article 182, penultimate paragraph of the LISR.

In the section, verified that the supporting documentation for transfer pricing, for operations with related parties (for the purposes of article 76, fraction IX of the Income Tax Law), included the following; it must be understood that the enrolled public accountant must record having reviewed that the corresponding supporting documentation includes the information that the cited tax 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 (for the purposes of article 76, fraction IX of the Income Tax Law).

In the question that states: 8) method applied for the purposes of article 180 of the LISR for each type of operation evaluated, it is intended that the enrolled 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 enrolled 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 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 enrolled 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 done by independent parties in comparable operations, without judging whether the conclusion is correct or not.

In the question that indicates: verified from a formal point of view the correct completion of the information on operations with parties, carried out during the immediate previous year (Annex 9 DIM) in accordance with the information contained in the transfer pricing documentation for operations with related parties residing abroad (for the purposes 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

Monday, January 29, 2024 OFFICIAL GAZETTE 39

Annex 9 DIM only with respect to 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 article 76, fractions IX and XII of the Income Tax Law, that in the supporting documentation or documentary evidence of the taxpayer corresponding to the compliance with said tax 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.

In the question that states: verified in the documentary evidence referred to in index xxxx0040000000 the application of transfer pricing methods for the purposes of article 180 of the LISR in the terms of the third paragraph of said article, verified that there is documentary evidence from which it can be concluded that taxable income and authorized deductions were determined considering for those operations the prices or amounts of consideration that independent parties would have used in comparable operations, has the objective that the public accountant analyzes that the documentary evidence includes the application of any of the methods established in article 180 of the Income Tax Law without judging if 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 report.

Public accountants must state in their report on the review of the taxpayer's tax situation, expressly, any omission or non-compliance with tax provisions that they have detected when examining the taxpayer's tax situation, with respect to their operations with related parties in accordance with the International Auditing Standards and within the scope of the selective tests of their audit.

Applicable to the reports of taxpayers who are moral persons taxed as coordinated and from the agricultural, livestock, forestry, and fishing regime, and natural persons who dedicate themselves exclusively to the activities of land freight or passenger transport.

Comparative analysis of expense sub-accounts.

For the fiscal exercise of 2023 to be in accordance with the modifications of the 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.

In the comparative analysis of expense sub-accounts, the columns named: total deductible for Income Tax, total non-deductible for Income Tax, will place the amount that from the expense concepts reported has a fiscal effect. Non-deductible items refer to accounting items and not fiscal items.

Comparative analysis of sub-accounts of the comprehensive financing result.

In the comparative analysis of sub-accounts of the comprehensive financing result, the columns named: accumulative or deductible for Income Tax, non-accumulative or not subject to Income Tax (income) non-deductible (expenses) for Income Tax, will place the amount that from the income or expense concepts reported, as appropriate, has a fiscal effect. Non-deductible, non-accumulative, or not subject items refer to accounting items and not fiscal items.

Taxpayers who carry out activities of long-distance land passenger and tourism transport and federal freight transport will be subject to the following:

List of contributions payable by the taxpayer as the direct subject or in their capacity as withholding agent.

In the annex of the list of contributions payable by the taxpayer as the direct subject or in their capacity as withholding agent, taxpayers will have the possibility of incorporating, globally, the amount of the authorized deduction referred to in rule 2.3., and rule 1.2., depending on whether they are taxpayers from the sector of long-distance land passenger and tourism transport or from the sector of federal land freight transport, of the Resolution of administrative facilities for the sectors of Land Freight Transport and Passengers for 2023, as follows:

As a direct subject, when taxpayers fulfill their tax obligations on their own, globally consigning the amount of the cited authorized deduction, with index 40090042000000 with the concept Income Tax corresponding to the deduction of 8% of the income from the direct subject activity, which has the character of definitive tax.

As a withholding agent, when moral persons fulfill on behalf of their members their tax obligations, globally consigning the amount of the cited authorized deduction, with index 40090211000000 with the concept Income Tax corresponding to the deduction of 8% of the income from the withholding agent activity, which has the character of definitive tax.

40 OFFICIAL GAZETTE Monday, January 29, 2024

Information on the members of moral persons as coordinated:

In this annex, information on all members who carry out land freight or passenger transport activities must be provided, separating those who opt to pay the tax through the coordinator from those who opt to pay the tax individually.

When providing the information on the members who opt to pay the tax through the coordinator, information regarding the concept of the name or corporate name of the members who opt to pay the tax through the coordinator must be filled out, as well as the columns RFC of the member, total taxable income for Income Tax, total authorized deductions for Income Tax, amount of the 8% deduction on taxable income without documentation (RFA), fiscal profit, concepts reducing fiscal profit, amount of the IEPS credit for the acquisition of diesel against Income Tax payable (for the purposes of article 16, fraction IV of the Federal Rights Law), amount of the 50% credit for expenses for the use of highway infrastructure against Income Tax payable (for the purposes of article 16, fraction V of the LIF), taxable profit, fiscal loss, Income Tax payable, Income Tax refundable, PTU to distribute, total amount of investments in freight and passenger transport equipment of each member in the exercise, number of freight and passenger transport equipment units used by the member during the exercise, and date of the notice presented by the member before the SAT (for the purposes of article 73 of the LISR).

When providing the information on the members who opt to pay the tax individually, information regarding the concept of the name or corporate name of the members who opt to pay the tax individually must be filled out, as well as the columns RFC of the member, total amount of investments in freight and passenger transport equipment of each member in the exercise, number of freight and passenger transport equipment units used by the member during the exercise, and date of the notice presented by the member before the SAT (for the purposes of article 73 of the LISR), total amount of the member's income according to settlement (for the purposes of article 72, fraction IV of the LISR), total amount of the member's deductions according to settlement (for the purposes of article 72, fraction IV of the LISR), total amount of taxes paid on behalf of the member (for the purposes of article 72, fraction VI of the LISR), and total amount of withholdings corresponding to the member according to settlement (for the purposes of article 72, fraction III of the LISR).

The information on the members who opt to pay the tax through the coordinator and that of those who opt to pay the tax individually with respect to the settlement prepared for each member, regarding income, deductions, taxes, and withholdings, will be reviewed and validated by the public accountant, in accordance with the International Auditing Standards and within the scope of the selective tests of their audit; when they cannot validate any information or do not agree with any of it, they must explain the reasons in the report on the review of the taxpayer's tax situation and, if applicable, make the corresponding caveats.

Public accountants must state in their report on the review of the taxpayer's tax situation, expressly, any omission or non-compliance with tax provisions that they have detected when examining the taxpayer's tax situation, in accordance with rule 2.10.15. of the 2023 Fiscal Miscellaneous Resolution.

Likewise, information related to the participation of workers in the profits of companies may not be provided in their PTU to distribute column, provided that taxpayers calculate the PTU in accordance with the bases contained in collective labor contracts.

Applicable to the reports of financial sector institutions referred to in this instructive.

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

Statement of comprehensive income.

For the completion of this annex, it is necessary to previously capture the information from the annex named: comparative analysis of the accounts of the income statement.

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 can be used when it is necessary to reflect concepts of equity that do not have a specific column.

Monday, January 29, 2024 OFFICIAL GAZETTE 41

When amounts are entered in the columns other contributed capital accounts and other earned capital accounts; as appropriate, because their balance is integrated by the amount of one or more accounts, the integration of them must be presented before the line balances as of December 31, 2022 or the line balances as of December 31, 2023 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 in a comparative form between the fiscal exercises of 2023 and 2022.

Comparative analysis of the accounts of the income statement.

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 the comprehensive financing result, the annex comparative analysis of the accounts of the income statement must be presented.

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

List of contributions payable by the taxpayer as the direct subject or in their capacity as withholding agent.

Rights for the services provided:

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

Specifics:

Applicable to the reports of non-bank financial intermediaries.

Due to the similarity in the denomination of the various accounts that make up the authorized account catalogs of the National Banking and Securities Commission for general warehouses, financial factoring companies, financial lessors, regulated multiple-object financial societies, credit unions, popular savings and credit entities, and other non-bank financial intermediaries, it was necessary to combine in a single report all the information of this type of entity under the generic denomination of non-bank financial intermediaries.

Applicable to the reports of investment funds of capital, variable income, and debt instruments.

Statement of valuation of investment portfolio.

Instead of presenting the statements of cash flows or changes in financial situation, the statement of valuation of investment portfolio must be included, in a comparative form with the immediate previous exercise.

Evidence of the application of review procedures on the taxpayer's tax situation (working papers).

The enrolled public accountant must provide electronically the working papers related to the review of the taxpayer's tax situation, for the purposes of article 57, last paragraph of the Regulations of the Federal Code of Fiscal Procedures and the 2023 Fiscal Miscellaneous Resolution, considering the following:

I.- Package used for the generation of the working paper file (sbpt).

SIPRED 2023 (see user manual, operation section of the working paper option), which can be downloaded and consulted on the SAT portal.

II.- Submission of the working paper file.

The submission is integrated by:

The working papers that the public accountant retains in the file of the audit carried out on the taxpayer in question, in which the work performed is shown observing what is established in the Auditing Standards applicable to them, which must include the following:

Procedures applied.

Conclusions reached.

42 OFFICIAL GAZETTE Monday, January 29, 2024

Evidence of the review.

Evaluation of internal control.

Audit planning.

The information of the working papers will be formed in Excel files with extension *.xlsx, by one or more files, which will be integrated as indicated in point III.

III.- General allowed characteristics.

File name.

The information will be integrated into a single encrypted and enveloped file with extension sbpt, which will be formed by 26 characters (including extension) and will contain the information indicated in point II above.

Font type.

Calibri.

Font size.

10 maximum.

Not allowed.

Images.

External links to the file.

Book or sheet protection.

File size with extension sbpt.

Maximum 45 megabytes (Mb).

Appendix IV. Catalog of type of operation, for the purposes of the annexes 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 acquired inventories for distribution 201 Total income from sale of acquired inventories (raw materials) 202 Total income from sale of acquired inventories (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 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 accumulative determined by carrying out derivative financial operations

Monday, January 29, 2024 OFFICIAL GAZETTE 43

Key Income Operations
1306 Accumulation of income received from financial operations referring 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 on loan 1312 Income from alienation of rights 1313 Income from refunds 1314 Income from portfolio sales 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 2600 Financial services 2700 Commissions 2800 Accrued interest payable 2801 Interest from portfolio sales 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, allowances, and discounts on sale of finished inventories 3003 Returns, allowances, and discounts on sale of semi-finished inventories

44 OFFICIAL GAZETTE Monday, January 29, 2024

Key Cost and Expense Operations
3004 Returns, allowances, and discounts on sale of inventories acquired for distribution 3005 Returns, allowances, and discounts on sale of inventories acquired (raw materials) 3006 Returns, allowances, and discounts on sale of inventories acquired (semi-finished articles) 3007 For initial amounts to acquire the right to enter into a derivative financial operation 3008 For initial amounts to acquire the right to enter into a financial operation 3009 For receiving goods on loan 3010 Costs and/or for acquiring rights 3011 Costs and/or for acquiring concessions 3012 Investments in intangibles 3013 Costs and/or for refunds 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 methods applied, for the purposes of the annex on 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 tax purposes, country of fiscal residence 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)
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 (Republic of) BS Bahamas (Commonwealth of the)

Monday, January 29, 2024 OFFICIAL GAZETTE 45

Key Country Name
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)
KM Comoros (Islands)
CG Congo (Republic of the)
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)

46 OFFICIAL GAZETTE Monday, January 29, 2024

Key Country Name
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 (U.K.)
GD Grenada
GR Greece (Hellenic Republic)
GL Greenland (Denmark)
GP Guadeloupe (Department of)
GU Guam (U.S.A.)
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)
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 (U.K.) MP Northern Mariana Islands MH Marshall Islands

Monday, January 29, 2024 OFFICIAL GAZETTE 47

Key Country Name
UM United States Minor Outlying Islands
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 (Arab Socialist People's Jamahiriya) LI Liechtenstein (Principality of) LT Lithuania (Republic of) LU Luxembourg (Grand Duchy of) MO Macao 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)

48 OFFICIAL GAZETTE Monday, January 29, 2024

Key Country Name
NR Nauru
CX Christmas (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 (U.S. 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
PL Poland (Republic of)
PT Portugal (Portuguese Republic)
PR Puerto Rico (Free Associated State of the Commonwealth) 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 Rwandan Republic 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

Monday, January 29, 2024 OFFICIAL GAZETTE 49

Key Country Name
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 the) 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 the) 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) 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 (U.S.) YE Yemen (Republic of) ZM Zambia (Republic of) ZW Zimbabwe (Republic of)

50 OFFICIAL GAZETTE Monday, January 29, 2024

Appendix VII. Catalog of currency type.
For the purposes of this appendix, the catalog in effect on the date of submission of the tax report shall apply, according to appendix 5.- currency keys, of annex 22 of the general rules in matters of foreign trade for 2023, published in the Official Gazette of the Federation on January 5, 2023, which is presented below.

Country Currency Name
Central Africa Franc
Albania Lek
Germany Euro
Dutch Antilles Florin
Saudi Arabia Riyal
Algeria Dinar
Argentina Peso
Australia Dollar
Austria Euro
Bahamas Dollar
Bahrain Dinar
Barbados Dollar
Belgium Euro
Belize Dollar
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) Kuna
Denmark Krone
Ecuador Dollar
Egypt Pound
El Salvador Colón
U.A.E. Dirham
Slovenia Euro
Spain Euro
Estonia Euro
Ethiopia Birr
U.S.A. Dollar
Russian Federation Ruble
Fiji Dollar
Philippines Peso
Finland Euro
France Euro

Monday, January 29, 2024 OFFICIAL GAZETTE 51

Country Currency Name
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
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

52 OFFICIAL GAZETTE Monday, January 29, 2024

Country Currency Name
Slovak Republic Euro
Romania Leu
Singapore Dollar
Syria Pound
Sri Lanka Rupee
Sweden Krona
Switzerland Franc
Suriname Dollar
Thailand Baht
Taiwan New Dollar
Tanzania Shilling
Trinidad and Tobago Dollar
Turkey Lira
Ukraine Hryvnia
South African Union Rand
Uruguay Peso
European Monetary Union Euro
Venezuela Bolívar Fuerte
Vietnam Dong
Yemen (P.D.R.) Rial
Yugoslavia Dinar
Other countries Other currencies

Appendix VIII. Catalog of main intangible assets, for the purposes of the annex on information about 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) Names of portals or internet websites
IF) Non-compete agreements
IG) Rights (radio transmission, gas development, gas distribution, landing, rent, mining, mortgage service, reacquired franchise, service, timber cutting, water use) IH) Other

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) Other

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) Other

Monday, January 29, 2024 OFFICIAL GAZETTE 53

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 resource exploitation, as well as for ports and airports IVD) Leasing 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, rent, mining, etc. IVI) Other

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) Other

Key VI. Intangible assets other than the above VIA) Other

Appendix IX. Catalog of the most important concept that originated the balance, for the purposes of the annex on accounts and documents receivable and payable in national and foreign currency, (not applicable for tax reports of the financial sector).

Key Debtors
1 Petty cash
2 Checking account
3 Investment account
4 Inventory sales
5 Fixed asset sales
6 Intangible sales
7 Share sales
8 Advances
9 Loans
10 Royalties
11 Technical assistance
12 Advertising
13 Maquila
14 Portfolio sales
15 Refunds
16 Dividends
17 Commissions
18 Derivative financial operations
19 Leasing
20 Service provision
21 Administrative services
22 Accrued interest

54 OFFICIAL GAZETTE Monday, January 29, 2024

Key Debtors
23 Expenses on behalf of related parties
24 Alienation of intangibles
25 Alienation of other deferred charges and expenses 26 Alienation of shares 27 Alienation of fixed assets 28 Alienation of lands 29 Other debtors

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

Appendix X. Catalog of financing type, for the purposes of the annex on loans.

Key Financing Type
A Bank acceptances
B Letters of credit
C Bridge credit
D Direct
E Advance or avío
F Mortgage
G Global lines
H Pledge
I Protocols
J Unsecured
K Agricultural
L Revolving
M Syndicated
N Other

Appendix XI. Catalog of frequency of interest payment exigibility, for the purposes of the annex on loans.

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

Monday, January 29, 2024 OFFICIAL GAZETTE 55

Appendix XII. Catalog of income type in REFIPRES, for the purposes of the annex on 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 legal entities 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 character of participation in trust or entity or foreign legal figure, for the purposes of the annex on operations subject to preferential tax regimes.

Key Frequency
1 Settlor
2 Trustee
3 Fiduciary
4 Effective beneficiary
5 Contributor of goods 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 on operations subject to preferential tax regimes.

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

Appendix XV. Catalog of term maturity, for the purposes of the annex on Derivative financial operations contracted with foreign residents.

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

Appendix XVI. Catalog of loan destination, for the purposes of the annex on partners or shareholders who held shares or social parts.

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

56 OFFICIAL GAZETTE Monday, January 29, 2024

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. General financial statements. B. Corporate taxpayers who pay taxes as coordinated entities and from the agricultural, livestock, forestry, and fishing regime, and natural persons who are exclusively dedicated to land freight or passenger transport activities.
C. Exchange houses.
D. Non-bank financial intermediaries.
E. Investment funds.
This instruction is a complement to the guide formats and the instruction for the integration and presentation of the audit.

Content and characteristics for filling out the audit Data applicable to the audit of:
A. General financial statements.
Identification Data
Data to be provided:
Taxpayer, legal representative, public accountant.
01A000000 RFC (of the taxpayer).
01B000000 RFC (of the public accountant).
01B015000 RFC (of the firm).
01C000000 RFC (of the legal representative).
Data, RFC, of the taxpayer, legal representative, public accountant, and firm.
Data of maximum 13 alphanumeric characters, composed of:

Four letters for natural persons; or underscore 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 where the legal representative is a foreign resident who does not have this data, the following shall be entered: REXT990101XXX. Use of uppercase alphabetic characters. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &). 01A001000 Name (of the taxpayer) (paternal surname, maternal surname, name(s)), denomination or corporate name. 01B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 01B014000 Name of the firm. 01C001000 Name (of the legal representative) (paternal surname, maternal surname, name(s)). Data, full name of the taxpayer. In the case of natural persons, it shall be entered: paternal surname, maternal surname, and name(s), of the legal representative, public accountant, and firm. Alphanumeric character data. Alphabetic characters only in uppercase.

Monday, January 29, 2024 OFFICIAL GAZETTE 57
01A002000 CURP (of the individual taxpayer).
01B002000 CURP (of the public accountant).
01C004000 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 address of the taxpayer, legal representative, and public accountant:
01A003000 Federal entity (of the taxpayer).
01B004000 Federal entity (of the public accountant).
01C005000 Federal entity (of the legal representative).
01C015000 Entity in which the notary is located (legal representative).
Data chosen from a list (catalog).
01A004000 Borough or municipality (of the taxpayer).
01B005000 Borough or municipality (of the public accountant).
01C006000 Borough or municipality (of the legal representative).
Complete borough or municipality data.
Data of alphabetic characters in uppercase.
This data cannot contain special signs (commas, brackets, parentheses, etc.).
01A005000 Neighborhood or locality (of the taxpayer).
01B006000 Neighborhood or locality (of the public accountant).
01C007000 Neighborhood or locality (of the legal representative).
Complete neighborhood or locality data.
Data of alphanumeric characters.
Alphabetic characters only in uppercase.
This data cannot contain special signs (commas, brackets, parentheses, etc.).
01A006000 Postal code (of the taxpayer).
01B007000 Postal code (of the public accountant).
01C008000 Postal code (of the legal representative).
Complete postal code data.
Data of exactly five numeric characters, without sign.
This data cannot contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

58 OFFICIAL GAZETTE Monday, January 29, 2024
01A007000 Street, exterior and interior number (of the taxpayer).
01B008000 Street, exterior and interior number (of the public accountant).
01C009000 Street, exterior and interior number (of the legal representative).
Complete street and number data.
Data of alphanumeric characters.
Alphabetic characters only in uppercase.
This data cannot contain special signs (commas, brackets, parentheses, etc.).
01A008000 City or population (of the taxpayer).
01B009000 City or population (of the public accountant).
01C010000 City or population (of the legal representative).
Complete city or population data.
Data of alphanumeric characters.
Alphabetic characters only in uppercase.
This data cannot contain special signs (commas, brackets, parentheses, etc.).
01A009000 Telephone (of the taxpayer).
01B010000 Telephone (of the public accountant or firm).
01C011000 Telephone (of the legal representative).
Data of maximum twenty numeric characters.
This data cannot contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) It must consist only of digits from 0 to 9. 01A010000 Email (of the taxpayer). 01B011000 Email (of the public accountant). 01B012000 Email of the tax mailbox. 01C012000 Email (of the legal representative). Data of alphanumeric characters. Alphabetic characters can be written in lowercase. This data can contain special signs (periods, hyphens, at sign, etc.). 01A011000 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. 01A012000 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 Fiscal Resolution valid for 2014 and its corresponding modifications must be taken into account. This text cannot contain special signs (commas, brackets, parentheses, etc.).

Monday, January 29, 2024 OFFICIAL GAZETTE 59
01C002000 National (legal representative).
01C003000 Foreigner (legal representative).
Data of two alphabetic characters (yes or no).
Use of only uppercase alphabetic characters.
This text cannot contain special signs (commas, brackets, parentheses, etc.).
01C013000 Deed number (legal representative).
01C014000 Notary number (legal representative).
Data of fifteen and ten alphanumeric characters maximum without sign, respectively.
These data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 01C016000 Date of power of attorney (legal representative). 01C017000 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 /). 01B003000 Registration number (public accountant). 01B016000 Registration number of the firm. For the purposes of this data, the number assigned by the General Administration of Federal Fiscal Audit to the registered public accountant and to their firm will be recorded. 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. 01B013000 College to which the public accountant belongs. Data, name of the college to which the registered public accountant belongs. Data of alphabetic characters. Use of only uppercase alphabetic characters. This text cannot contain special signs (commas, brackets, parentheses, etc.). General Data Data to be provided:
01D000000 Competent authority (selection from a catalog): General Administration of Large Taxpayers, Decentralized Administration of Fiscal Audit, and General Administration of Hydrocarbons. 01D001000 Headquarters to which the ADAF belongs (selection from a catalog). 01D002000 General Administration and/or ADAF (selection from a catalog). 01D003000 Obligated or optional 01D020000 Type of special taxpayer (selection from a catalog). 01D029000 Select the costing system you use for tax purposes (selection from a catalog): absorption costing for tax purposes and the historical cost valuation method for accounting purposes, absorption costing for tax purposes (estimated predetermined costs), absorption costing for tax purposes and the standard cost valuation method for accounting purposes, system different from the above, not applicable.

60 OFFICIAL GAZETTE Monday, January 29, 2024
01D034000 Type of opinion (selection from a catalog): 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. 01D072000 It is:
01D165000 It was carried out for the purpose of:
01D259000 In what capacity did you participate in a merger:
01D283000 In what capacity did you participate in a spin-off:
01D390000 In case of affirmative answer to the previous question, indicate the reason why you ceased to apply the ISR tax incentive:
01D393000 (1) Corresponding to the month of:
01D396000 (2) Corresponding to the month of:
01D399000 (3) Corresponding to the month of:
01D402000 (4) Corresponding to the month of:
01D405000 (5) Corresponding to the month of:
01D408000 (6) Corresponding to the month of:
01D411000 (7) Corresponding to the month of:
01D414000 (8) Corresponding to the month of:
01D417000 (9) Corresponding to the month of:
01D420000 (10) Corresponding to the month of:
01D423000 (11) Corresponding to the month of:
01D426000 (12) Corresponding to the month of:
01D450000 (1) Corresponding to the month of:
01D453000 (2) Corresponding to the month of:
01D456000 (3) Corresponding to the month of:
01D459000 (4) Corresponding to the month of:
01D462000 (5) Corresponding to the month of:
01D465000 (6) Corresponding to the month of:
01D468000 (7) Corresponding to the month of:
01D471000 (8) Corresponding to the month of:
01D474000 (9) Corresponding to the month of:
01D477000 (10) Corresponding to the month of:
01D480000 (11) Corresponding to the month of:
01D483000 (12) Corresponding to the month of:
01D486000 What is your functional currency.
01D497000 In case of affirmative answer to the previous question, indicate the reason why you ceased to apply the ISR tax incentive. 01D500000 (1) Corresponding to the month of:
01D503000 (2) Corresponding to the month of:
01D506000 (3) Corresponding to the month of:
01D509000 (4) Corresponding to the month of:
01D512000 (5) Corresponding to the month of:
01D515000 (6) Corresponding to the month of:
01D518000 (7) Corresponding to the month of:
01D521000 (8) Corresponding to the month of:
01D524000 (9) Corresponding to the month of:
01D527000 (10) Corresponding to the month of:
01D530000 (11) Corresponding to the month of:
01D533000 (12) Corresponding to the month of:

Monday, January 29, 2024 OFFICIAL GAZETTE 61
01D557000 (1) Corresponding to the month of:
01D560000 (2) Corresponding to the month of:
01D563000 (3) Corresponding to the month of:
01D566000 (4) Corresponding to the month of:
01D569000 (5) Corresponding to the month of:
01D572000 (6) Corresponding to the month of:
01D575000 (7) Corresponding to the month of:
01D578000 (8) Corresponding to the month of:
01D581000 (9) Corresponding to the month of:
01D584000 (10) Corresponding to the month of:
01D587000 (11) Corresponding to the month of:
01D590000 (12) Corresponding to the month of:
01D593000 What is your functional currency.
Data assigned automatically by SIPRED 2023 once an option from a list (catalog) has been selected. 01D025000 Start date of the fiscal year. 01D026000 End date of the fiscal year. 01D027000 Start date of the previous fiscal year. 01D028000 End date of the previous fiscal year. Data of the fiscal year being audited and of the previous fiscal year. 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
01D004000 Opted to certify its financial statements by taxable income (for the purposes of article 32-A CFF). 01D005000 Opted to certify its financial statements by the value of its assets (for the purposes of article 32-A CFF). 01D006000 Opted to certify its financial statements by the number of workers (for the purposes of article 32-A CFF). 01D008000 Is part of an association in participation. 01D009000 Is part of a trust. 01D015000 First certification. 01D016000 Is a company specialized in investment in energy, electricity, and infrastructure assets. 01D017000 Carried out construction works. 01D018000 In case of affirmative answer to the previous index, accumulated income in accordance with article 17, fraction IV of the LISR. 01D019000 Maquiladora industry. 01D021000 Affiliate company. 01D022000 Subsidiary company. 01D023000 Cooperative society. 01D024000 Start of operations.

62 OFFICIAL GAZETTE Monday, January 29, 2024
01D035000 Statement of cash flows. Used the indirect method (in case of affirmative answer, must fill from index 01040000000000 to 01040050000000 of Annex 4). 01D042000 Carried out operations with related parties. 01D043000 If your answer was affirmative in index 01D042000. (must fill Annexes 16 and 17). 01D044000 Carried out operations with domestic related parties. 01D045000 Carried out operations with foreign related parties. 01D046000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 01D047000 During the year, it decreased pending tax losses from previous years referred to in article 9, fraction II of the LISR (in case of affirmative answer, must fill Annex 23). 01D048000 Regarding companies that have had the character of holding companies, it decreased the loss from the alienation of shares in a subsequent year after 2015 (for the purposes of article two, fraction IX, last paragraph of the transitional provisions of the LISR valid from January 1, 2016). 01D049000 In case of affirmative answer to the previous index, indicate if it liquidated the entire Deferred Tax (for the purposes of article two, fraction IX, last paragraph of the transitional provisions of the LISR valid from January 1, 2016). 01D050000 Applied what is established in rule 11.7.1.20. of the 3rd RMRMF 2016. 01D051000 Applied what is established in rule 3.23.22. of the RMF 2017. 01D052000 Applied what is established in rule 3.23.15. of the RMF 2018. 01D053000 Applied what is established in rule 3.23.15. of the RMF 2019. 01D054000 Applied what is established in rule 3.23.14. of the RMF 2020. 01D055000 Applied what is established in rule 3.23.14. of the RMF 2021. 01D056000 Applied what is established in rule 3.23.8. of the RMF 2022. 01D057000 Applied what is established in rule 3.23.8. of the RMF 2023. 01D058000 Applied what is established in rule 11.7.1.19. of the 3rd RMRMF 2016. 01D059000 Applied what is established in the fifth transitional provision of the RMF 2017. 01D060000 Applied what is established in the thirtieth transitional provision of the RMF 2018. 01D061000 Indicate if the taxpayer applied the procedures established in article 22 of the LISR. 01D066000 Indicate if the acquirer of the alienated shares is a related party. 01D067000 The taxpayer has pending losses from the alienation of shares to be applied at the end of the year. 01D069000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria for tax and customs provisions. 01D071000 Obtained any resolution from the SAT, the SHCP, or the PRODECON that affected its tax situation during the year. 01D080000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the year (includes PTU). 01D087000 Has filed any means of defense against tax provisions. 01D090000 Is obliged to disclose reportable schemes for the fiscal year. 01D098000 Celebrated financial derivative operations that had tax effects during the
year in the Income Tax (in case of affirmative answer, must fill Annex 12). 01D099000 Maintained permanent investments in subsidiaries, associates, and affiliates during the year (in case of affirmative answer, must fill Annex 13). 01D100000 Carried out operations with residents abroad (in case of affirmative answer, must fill Annex 19). 01D101000 Maintained balances receivable and payable in national and foreign currency during the year (in case of affirmative answer, must fill Annex 21). 01D102000 Obtained loans during the year (in case of affirmative answer, must fill Annex 22). 01D103000 Has had changes in denomination or corporate name during the audited fiscal year.

Monday, January 29, 2024 OFFICIAL GAZETTE 63
01D104000 In case of affirmative answer to the previous index, 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), also specify the previous RFC and names. 01D110000 Has had changes in fiscal address during the audited fiscal year. 01D111000 In case of affirmative answer to the previous index, has all the notices of change of fiscal address (for the purposes of article 29, fraction III of the RCFF). 01D112000 Has updated economic activities and obligations during the audited fiscal year. 01D113000 In case of affirmative answer to the previous index, has all the notices of update of economic activities and obligations (for the purposes of article 29, fraction VII RCFF). 01D114000 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). 01D115000 During the year, notices of compensation of credits were presented (for the purposes of article 23 CFF). 01D116000 Indicate if during the fiscal year its partnership interests, shares, or equivalent were sold by the taxpayer, if it complied with what is provided in article 26, fraction XI of the CFF. 01D117000 Has shareholders resident in the country. 01D118000 In case of affirmative answer to the previous index, are registered in the federal taxpayer registry (for the purposes of article 27 of the CFF). 01D119000 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). 01D120000 In case of affirmative answer to the previous index, are registered in the federal taxpayer registry. 01D121000 Has inventories registered in its accounting. 01D122000 In case of affirmative answer, keeps 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). 01D125000 Carried out operations with the general public. 01D126000 Has employees. 01D134000 In case of negative answer to the question in index 01D126000, has any personnel service contracts (outsourcing). 01D140000 Alienation of goods. 01D141000 Provision of services. 01D142000 Granting of temporary use or enjoyment of goods. 01D143000 Dividends obtained from residents abroad without permanent establishment in Mexico. 01D144000 Dividends obtained from residents abroad subject to preferential tax regimes. 01D145000 Others, in case of affirmative answer specify below:
01D149000 Obtained loss from the alienation of accounts and documents receivable during the year. 01D150000 The accounts and documents receivable during the year were assigned as part of a restructuring or payment of dividends or profits. 01D152000 Kept accounting for the purposes of article 28 of the CFF, its regulations, and with article 32, fraction I of the LIVA. 01D153000 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). 01D160000 Journal. 01D161000 Ledger. 01D162000 Minutes of meetings of partners or shareholders.

64 OFFICIAL GAZETTE Monday, January 29, 2024
01D163000 Partners or shareholders.
01D164000 Carried out financial derivative operations (for the purposes of article 20 of the LISR). 01D168000 The taxpayer participated in a restructuring in which the alienation of its shares at tax 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). 01D169000 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). 01D171000 The taxpayer changed its business model. 01D172000 Issue receipts for the activities carried out and preserve the files (for the purposes of articles 76, fractions II and XVII and 110, fractions III and IV of the LISR). 01D193000 Indicate if it alienated shares or intangibles during the year. 01D195000 Is a related party. 01D197000 Is a related party. 01D199000 Is a related party. 01D201000 Is a related party. 01D203000 Is a related party. 01D208000 Made withholding. 01D210000 In case of having a tax loss in the alienation of shares, presented notice within ten days following the date of the operation. 01D213000 Indicate if it transmitted monetary assets by more than 51%. 01D214000 Indicate if it carried out a refund or reduction of shares. 01D215000 Indicate if it refunded premium on share subscription. 01D219000 Indicate if it carried out a refund or reduction of shares derived from absorption of financial losses. 01D220000 Be strictly indispensable for the purposes of its activity, with the exception of authorized donations for deduction by tax provisions (for the purposes of articles 27, fraction I and 105, fraction II of the LISR and 36, 37, 38, 107, 108, 124, 125, and 131 of the RLISR). 01D222000 Be covered by fiscal receipts (for the purposes of articles 27, fraction III and 105, last paragraph of the LISR, as well as with the applicable rules of the RMF for 2023). 01D223000 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 and 105, last paragraph of the LISR and 42 of the RLISR, as well as with the applicable rules of the RMF for 2023). 01D224000 Be duly registered in accounting (for the purposes of articles 27, fraction IV and 105, last paragraph of the LISR and 44 of the RLISR). 01D225000 Be deducted only once (for the purposes of articles 27, fraction IV and 105, fraction IV of the LISR). 01D227000 That in the fiscal receipt, the Value Added Tax appears expressly and separately when appropriate (for the purposes of articles 27, fraction VI and 105, last paragraph of the LISR). 01D238000 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. 01D239000 That when carrying out the corresponding operations or by 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 and 105, last paragraph of the LISR and 53 and 54 of the RLISR, as well as with the applicable rules of the RMF for 2023). 01D240000 The fiscal receipts meet the requirements established by tax provisions and were obtained by the day the declaration should have been presented, and that the issuance dates corresponded to the year for which the deduction was made (for the purposes of articles 27, fraction XVIII and 105, last paragraph of the LISR).

Monday, January 29, 2024 OFFICIAL GAZETTE 65
01D251000 All concepts that were applied for the purposes of article 28 of the Income Tax Law (LISR) were considered non-deductible. 01D258000 In the case of payments made to commission agents and intermediaries resident abroad, they meet the information and documentation requirements for the purposes of article 52 of the Regulations of the Income Tax Law (RLISR). 01D334000 Maintained investments through trusts for the acquisition or construction of real estate (REITs). 01D335000 In the affirmative case of the previous index, complied with all the requirements provided for in articles 187 and 188 of the LISR. 01D336000 Was part of a trust for the acquisition or construction of real estate (REIT). 01D337000 In the affirmative case of the previous index, complied with all the requirements provided for in articles 187 and 188 of the LISR. 01D343000 Carried out operations with preferential tax regimes, through foreign entities or legal figures that are fiscally transparent abroad (in the affirmative case, must fill out annex 24). 01D359000 Considered as effectively collected the counter-performance when received in cash, in goods, or in services, even if those 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 giving rise to the counter-performance (for the purposes of article 1o.-B of the Value Added Tax Law (LIVA)). 01D361000 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 Regulations of the Value Added Tax Law (RLIVA), as well as with the applicable rules of the Fiscal Miscellaneous Resolution (RMF) for 2023). 01D365000 Applied the option of article 5o.-B of the LIVA for the proration of the unidentified tax with taxable activities, for which the 0% rate and exempt activities apply. 01D366000 The Value Added Tax credited corresponded to goods, services, or the use or temporary enjoyment of goods, strictly indispensable in terms of the LISR for the carrying out of activities other than importation, for which the tax established in this LIVA must be paid or to which the 0% rate applies (for the purposes of article 5o., fraction I of the LIVA). 01D367000 The Value Added Tax credited was expressly transferred and stated separately in the invoices (for the purposes of article 5o., fraction II of the LIVA). 01D368000 The Value Added Tax transferred was effectively paid in the month in question (for the purposes of article 5o., fraction III of the LIVA). 01D369000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1o.-A, it was credited in the monthly payment declaration
following the declaration in which the withholding was remitted (for the purposes of article 5o., fraction IV of the LIVA). 01D370000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1o.-A of this Law, said withholding was remitted in the terms and deadlines established (for the purposes of article 5o., fraction IV of the LIVA). 01D371000 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 (for the purposes of article 5o., fraction V, subsection a) of the LIVA). 01D382000 Was obliged to pay the Special Production and Services Tax (IEPS) in the fiscal year. 01D383000 Opted to apply the fiscal stimulus in matters of Income Tax from the Decree of fiscal stimuli for the northern border region, published in the Official Gazette of the Federation (DOF) on December 31, 2018 (in the affirmative case, must fill out from index 01180118000000 to 01180146000000 of annex 18). 01D385000 Is registered in the beneficiary registry of the stimulus for the northern border region. 01D389000 Ceased to apply the fiscal stimulus in matters of Income Tax indicated in the Decree of fiscal stimuli for the northern border region, published in the DOF on December 31, 2018.

66 OFFICIAL GAZETTE Monday, January 29, 2024
01D392000 Submitted by the month following that in which the cancellation was requested, the complementary declarations of provisional payments in which the stimulus was applied and, if applicable, made the payment of the corresponding Income Tax. 01D430000 The age of the tax domicile, or of any branch, establishment, or other in the northern border region is less than 18 months. 01D433000 In addition to the northern border region stimulus, applied another fiscal treatment that grants additional benefits or fiscal stimuli, including exemptions or subsidies. 01D436000 Collaborated with the annual program of real-time verification for the purposes of article seven, second paragraph, fraction IV, of the Decree of fiscal stimuli for the northern border region, published in the DOF on December 30, 2020. 01D440000 Opted to apply the fiscal stimulus in matters of Value Added Tax indicated in the Decree of fiscal stimuli for the northern border region, published in the DOF on December 31, 2018. 01D442000 (a) alienation of goods. 01D443000 (b) provision of independent services. 01D444000 (c) granting the use or temporary enjoyment of goods. 01D445000 Ceased to apply the fiscal stimulus in matters of Value Added Tax, indicated in the Decree of fiscal stimuli for the northern border region, published in the DOF on December 31, 2018. 01D448000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in article 1o., fraction IV of the Value Added Tax Law. 01D449000 In the case of an affirmative answer to the previous question, indicate if you opted to make the Value Added Tax withholding at the reduced rate of 3% of the value of the counter-performance effectively paid. 01D487000 Is obliged to carry out volumetric control. 01D488000 Is an importer of a specific sector. 01D490000 Opted to apply the fiscal stimulus in matters of Income Tax from the Decree of fiscal stimuli for the southern border region, published in the DOF on December 30, 2020 (in the affirmative case, must fill out from index 01180147000000 to 01180175000000 of annex 18). 01D492000 Is registered in the beneficiary registry of the stimulus for the southern border region. 01D496000 Ceased to apply the fiscal stimulus in matters of Income Tax indicated in the Decree of fiscal stimuli for the southern border region, published in the DOF on December 30, 2020. 01D499000 Submitted by the month following that in which the cancellation was requested, the complementary declarations of provisional payments in which the stimulus was applied and, if applicable, made the payment of the corresponding Income Tax. 01D537000 The age of the tax domicile, or of any branch, establishment, or other in the southern border region is less than 18 months. 01D540000 In addition to the southern border region stimulus, applied another fiscal treatment that grants additional benefits or fiscal stimuli, including exemptions or subsidies. 01D543000 Collaborated with the
annual program of real-time verification for the purposes of article seven, second paragraph, fraction VI of the Decree of fiscal stimuli for the southern border region, published in the DOF on December 30, 2020. 01D547000 Opted to apply the fiscal stimulus in matters of Value Added Tax indicated in the Decree of fiscal stimuli for the southern border region, published in the DOF on December 30, 2020. 01D549000 (a) alienation of goods. 01D550000 (b) provision of independent services. 01D551000 (c) granting the use or temporary enjoyment of goods. 01D552000 Ceased to apply the fiscal stimulus in matters of Value Added Tax, indicated in the Decree of fiscal stimuli for the southern border region, published in the DOF on December 30, 2020. 01D555000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in article 1o., fraction IV of the Value Added Tax Law. 01D556000 In the case of an affirmative answer to the previous question, indicate if you opted to make the Value Added Tax withholding at the reduced rate of 3% of the value of the counter-performance effectively paid. 01D594000 Is obliged to carry out volumetric control. 01D595000 Is an importer of a specific sector.

Monday, January 29, 2024 OFFICIAL GAZETTE 67
Data of two alphabetic characters, (yes, no) in uppercase.
These data may not contain special signs (commas, brackets, parentheses, etc.).
01D073000 The requirements established in the resolution (authorization or consultation) were met. 01D123000 Indicate if you identified suppliers or clients with the definitive list issued by the Tax Administration Service (SAT) of presumably non-existent operations for the entire reviewed fiscal year. 01D124000 Indicate if you verified that the operations with that client or supplier do not give fiscal effect in accordance with article 69-B of the Federal Tax Code (CFF). 01D133000 Created a reserve for the pension or retirement fund of personnel or made changes to said fund (for the purposes of articles 29 of the LISR and 65 of the RLISR). 01D154000 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 articles 32, fraction II of the LIVA and 35 of the RIVA). 01D155000 Issued and delivered fiscal invoices (for the purposes of articles 32 fraction III of the LIVA, 20 and 74 of the RIVA). 01D156000 Issued fiscal invoices for the withholding of the tax that is made in the cases provided for in article 1o.-A, (for the purposes of article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2023). 01D157000 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). 01D158000 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 with the applicable rules of the RMF for 2023). 01D170000 The taxpayer's actions related to the restructuring referred to in the previous index, remained in the restructured group during the audited fiscal year. 01D173000 Issue fiscal invoices 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). 01D174000 Take inventory of stock on the date of end of the fiscal year (for the purposes of articles 76, fraction IV and 110, fraction V or on a different date in accordance with articles 110 and 192 of the RLISR). 01D175000 Keep a record of the operations carried out with securities issued in series (for the purposes of articles 76, fraction VIII of the LISR and 111 of the RLISR). 01D176000 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). 01D177000 Provide to the partners or shareholders to whom dividends were paid, a fiscal invoice in which their amount is indicated, where 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). 01D178000 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). 01D179000 Inform the tax authorities as indicated by the tax provisions on the counter-performance 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 articles 76, fraction XV and 110, fraction VII of the LISR). 01D180000 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 articles 76, fraction XIX of the LISR and 116 of the RLISR). 01D181000 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 (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).

68 OFFICIAL GAZETTE Monday, January 29, 2024
01D182000 Withhold and remit the additional Income Tax at the rate of 10% on distributed dividends or profits (for the purposes of article 140, second paragraph of the LISR). 01D183000 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). 01D184000 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). 01D185000 Granting the use or temporary enjoyment of goods (for the purposes of article 17, fraction II of the LISR). 01D186000 Financial leasing contracts (for the purposes of articles 17, fraction III and 40 of the LISR). 01D187000 Installment sales. Agreed price (for the purposes of articles 17, fraction III, second paragraph and 40 of the LISR). 01D188000 Installment sales. Collected price (for the purposes of articles 17, fraction III, third paragraph and 40 of the LISR). 01D189000 Debts not covered by prescription, forgiveness, or notorious practical impossibility of collection (for the purposes of article 17, fraction IV of the LISR). 01D190000 Real estate construction contracts. That 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). 01D191000 Real estate construction contracts. That the estimates are effectively paid (for the purposes of articles 17 of the LISR and 17, 18, and 19 of the RLISR). 01D192000 Considered as taxable income of the fiscal year the estimates for the progress of work for the purposes of article 1.7. of the Decree published in the DOF on December 26, 2013. 01D221000 In the case of donations, complied with all the 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). 01D226000 Fulfill the obligations in matters of withholding and remittance of taxes payable by third parties, as well as the other formalities established (for the purposes of articles 27, fraction V and 105, last paragraph of the LISR). 01D228000 In the case of interest on borrowed capital, these have been invested in the business purposes (for the purposes of articles 27, fraction VII of the LISR and 45 of the RLISR). 01D229000 For borrowed capital and granting of loans to third parties, the cap established for their deduction was applied (for the purposes of article 27, fraction VII of the LISR). 01D230000 Payments to natural persons, coordinated legal persons, societies or civil associations, to those who provide domestic services of supply of drinking water and garbage collection, and to those who obtain donations, were deducted when they were effectively expended (for the purposes of article 27, fraction VIII of the LISR). 01D231000 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 LISR). 01D232000 In the cases of technical assistance, transfer of technology, or royalties, it has been proven 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 articles 27, fraction X and 105, last paragraph of the LISR). 01D233000 For social welfare expenses, it was proven that the corresponding benefits were granted in a general manner for the benefit of all workers and that in the case of meal 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 LISR and 46, 47, 48, and 50 of the RLISR). 01D234000 When there are contributions for 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 and 105, last paragraph of the LISR and 49 of the RLISR).

Monday, January 29, 2024 OFFICIAL GAZETTE 69
01D235000 It was proven that the acquisition cost or the interest derived from received credits correspond to those of the market and when they have exceeded, the excess was considered non-deductible -(for the purposes of articles 27, fraction XIII and 105, last paragraph of the LISR). 01D236000 In the case of importation of merchandise, the legal requirements for its importation were met (for the purposes of articles 27, fraction XIV and 105, last paragraph of the LISR and other applicable customs provisions). 01D237000 In the case of losses from uncollectible credits, they were considered realized in the month in which the prescription period was consummated, which corresponds, or earlier whenever there has been a notorious practical impossibility of collection and it can be proven (for the purposes of article 27, fraction XV of the LISR). 01D241000 In the case of advances for expenses, the requirements established for their deduction were met (for the purposes of articles 27, fraction XVIII and 105, last paragraph of the LISR). 01D242000 When workers have had the right to the employment subsidy, the corresponding amounts were effectively delivered to them (for the purposes of articles 27, fraction XIX of the LISR and article tenth of the Decree by which various provisions of the Value Added Tax Law; the Special Production and Services Tax Law; the Federal Duties Law are reformed, added, and repealed; the Income Tax Law is issued; and the Single Rate Corporate Tax Law and the Tax on Cash Deposits Law are abrogated, published in the DOF on December 11, 2013). 01D243000 In the case of deducted inventories that lost their value due to deterioration or other causes not attributable to the taxpayer itself, the established 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). 01D244000 In the case of investments, applied the percentages authorized by the LISR. 01D245000 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 established requirements for their deduction (for the purposes of articles 28, fraction V and 103, last paragraph of the LISR and 57 and 58 of the RLISR). 01D246000 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 articles 28, fraction XIII and 103, last paragraph of the LISR and 60 of the RLISR). 01D247000 In the case of the two previous concepts, they were expenses made by partners, shareholders, or their relatives without a labor relationship. 01D248000 In the case of loss from alienation of shares and other securities, as well as financial losses coming from financial operations derived from capital referred to shares or share indices, complied with the established requirements
for their deduction (for the purposes of articles 28, fraction XVII and 103, last paragraph, 121 last paragraph and 122 of the LISR and 219 of the RLISR, as well as with the applicable rules of the RMF for 2023). 01D249000 In the case of restaurant consumption, complied with the established requirements for their deduction (for the purposes of articles 28, fraction XX and 103, last paragraph of the LISR and 61 of the RLISR). 01D250000 For the determination of deductions for investments in automobiles and airplanes, considered as the original amount of the investment the maximum amount authorized by Law (for the purposes of articles 36, fractions II and III respectively and 104 of the LISR). 01D252000 In the case of interest derived from debt, complied with the established requirements for their deduction (for the purposes of article 28, fraction XXVII of the LISR). 01D253000 In the case of net interest of the fiscal year, complied with the established requirements for their deduction (for the purposes of article 28, fraction XXXII of the LISR). 01D255000 The debt has an age greater than five years. 01D256000 The debt was restructured with respect to the period indicated in the previous index. 01D257000 Opted and complied with what is provided in article 30 of the LISR. 01D285000 Transferred fiscal attributes such as tax losses, CUFIN, CUCA.

70 OFFICIAL GAZETTE Monday, January 29, 2024
01D338000 Has the supporting documentation for the foreign income tax paid that was credited.
01D339000 Meets the requirements established in article 5 of the Income Tax Law (LISR) to credit the income tax paid abroad. 01D344000 Has a transfer pricing study for the operations carried out. 01D346000 Credited tax paid in REFIPRES. 01D348000 Met all requirements to apply withholding income tax from REFIPRES. 01D350000 Indicate if you declared tax on income subject to REFIPRES. 01D353000 The taxpayer made any payment to a resident abroad, in which the income tax corresponding to said foreign resident was covered by the taxpayer itself. 01D354000 Applied what is provided in article 1.13. of the Decree published in the DOF on December 26, 2013. 01D355000 Applied treaties to avoid double taxation. 01D356000 Has the necessary documentation to prove the residence of the country in question, in terms of article 4 of the LISR. 01D357000 Met all requirements to apply a preferential withholding rate. 01D358000 Applied what is provided in article 1.4. of the Decree published in the DOF on December 26, 2013. 01D360000 Considered as alienation the value of the shortage of goods in its inventories (for the purposes of articles 8 of the VAT Law (LIVA) and 25 of the VAT Regulations (RLIVA)). 01D362000 The acquisition or use or temporary enjoyment of intangible assets (for the purposes of articles 24, fractions II and III of the LIVA and 50 of the RLIVA). 01D363000 The use in national territory of independent services, except those derived from international transport (for the purposes of articles 24, fraction V of the LIVA, 48 and 49 of the RLIVA). 01D364000 Carried out exports of goods or services for the concept of alienation or use or temporary enjoyment of intangible assets or for the use 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). 01D372000 The tax corresponding to expenditures other than investments was not credited, having carried out activities exclusively for which it must not pay the tax (for the purposes of article 5, fraction V, subsection b) of the LIVA). 01D373000 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 corresponding 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 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). 01D374000 Credited the tax corresponding to investments according to their usual destination, in its entirety, 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).
01D375000 Did not credit the tax corresponding to investments, according to their usual destination, having carried out activities exclusively for which it must not pay the tax (for the purposes of article 5, fraction V, subsection d), point 2 of the LIVA). 01D376000 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 corresponding to investments according to their usual destination 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 carried out in the month in question (for the purposes of article 5, fraction V, subsection d), point 3 of the LIVA as well as with the applicable rules of the RMF for 2023).

Monday, January 29, 2024 OFFICIAL GAZETTE 71
01D377000 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 LIVA). 01D378000 If affirmative, made adjustments to the value of the Creditable Tax (for the purposes of article 5-A of the LIVA and 19 of the RLIVA). 01D379000 In the case of net interest of the fiscal year, verified that the crediting of VAT derived from interest was met with the requirements established for its crediting (for the purposes of article 5, fraction I of the LIVA). 01D380000 Applied what is provided for the purposes of article 2.1. of the Decree published in the DOF on December 26, 2013. 01D381000 Applied what is provided for the purposes of article 2.2. of the Decree published in the DOF on December 26, 2013. 01D431000 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, is applicable. 01D432000 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. 01D447000 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. 01D538000 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, is applicable. 01D539000 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. 01D554000 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. Three-character alphabetic data, (yes, no or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 01D075000 Date of office 1. 01D077000 Date of office 2. 01D079000 Date of office 3. 01D082000 Date of resolution 1. 01D084000 Date of resolution 2. 01D086000 Date of resolution 3. 01D088000 Date of sending the multiple informational declaration. (normal). 01D089000 Date of sending the multiple informational declaration. (last complementary). 01D096000 Date of presentation of the normal informational declaration. 01D097000 Date of presentation of the informational declaration (last complementary). 01D260000 Date on which the merger took effect. 01D284000 Date on which the spin-off took effect. 01D330000 Start date of the liquidation. 01D387000 Date of authorization to apply the income tax fiscal incentive. 01D391000 Date on which the income tax fiscal incentive ceased to apply due to any of the aforementioned circumstances. 01D394000 (1) date
of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D397000 (2) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D400000 (3) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied.

72 OFFICIAL GAZETTE Monday, January 29, 2024
01D403000 (4) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D406000 (5) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D409000 (6) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D412000 (7) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D415000 (8) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D418000 (9) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D421000 (10) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D424000 (11) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D427000 (12) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D437000 Date of presentation of the annual collaboration report to the real-time verification program. 01D441000 Date of presentation 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. 01D446000 Date on which the VAT incentive ceased to apply. 01D451000 (1) date of presentation of the remittance of withheld VAT. 01D454000 (2) date of presentation of the remittance of withheld VAT. 01D457000 (3) date of presentation of the remittance of withheld VAT. 01D460000 (4) date of presentation of the remittance of withheld VAT. 01D463000 (5) date of presentation of the remittance of withheld VAT. 01D466000 (6) date of presentation of the remittance of withheld VAT. 01D469000 (7) date of presentation of the remittance of withheld VAT. 01D472000 (8) date of presentation of the remittance of withheld VAT. 01D475000 (9) date of presentation of the remittance of withheld VAT. 01D478000 (10) date of presentation of the remittance of withheld VAT. 01D481000 (11) date of presentation of the remittance of withheld VAT. 01D484000 (12) date of presentation of the remittance of withheld VAT. 01D494000 Date of authorization to apply the income tax fiscal incentive. 01D498000 Date on which the income tax fiscal incentive ceased to apply due to any of the aforementioned circumstances. 01D501000 (1) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D504000 (2) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D507000 (3) date of presentation of the complementary
declaration related to the provisional payment in which the incentive was applied. 01D510000 (4) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D513000 (5) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D516000 (6) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D519000 (7) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied.

Monday, January 29, 2024 OFFICIAL GAZETTE 73
01D522000 (8) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D525000 (9) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D528000 (10) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D531000 (11) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D534000 (12) date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 01D544000 Date of presentation of the annual collaboration report to the real-time verification program. 01D548000 Date of presentation 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. 01D553000 Date on which the VAT incentive ceased to apply. 01D558000 (1) date of presentation of the remittance of withheld VAT. 01D561000 (2) date of presentation of the remittance of withheld VAT. 01D564000 (3) date of presentation of the remittance of withheld VAT. 01D567000 (4) date of presentation of the remittance of withheld VAT. 01D570000 (5) date of presentation of the remittance of withheld VAT. 01D573000 (6) date of presentation of the remittance of withheld VAT. 01D576000 (7) date of presentation of the remittance of withheld VAT. 01D579000 (8) date of presentation of the remittance of withheld VAT. 01D582000 (9) date of presentation of the remittance of withheld VAT. 01D585000 (10) date of presentation of the remittance of withheld VAT. 01D588000 (11) date of presentation of the remittance of withheld VAT. 01D591000 (12) date of presentation of the remittance of withheld VAT. Date data for the office, resolution, complementary declaration, remittance of withheld VAT and sending of the multiple informational declaration. These data will be composed of ten alphanumeric characters corresponding to the date of the office, resolution and sending of the multiple informational declaration (two for the day, two for the month and four for the year separated by slashes /). 01D010000 Name or corporate name of the settlor. 01D011000 Name or corporate name of the trustee. 01D012000 Name or corporate name of the beneficiary (1). 01D013000 Name or corporate name of the beneficiary (2). 01D014000 Name or corporate name of the beneficiary (3). 01D062000 Name of the issuer of the shares that were alienated. 01D070000 Specify the criterion number(s). 01D074000 Number of office 1. 01D076000 Number of office 2. 01D078000 Number of office 3. 01D081000 Number of resolution 1. 01D083000 Number of resolution 2. 01D085000 Number of resolution 3. 01D091000 Identification number (field 1). 01D092000 Identification number (field 2). 01D093000 Identification number (field
3).

74 OFFICIAL GAZETTE Monday, January 29, 2024
01D094000 Identification number (field 4).
01D095000 Identification number (field 5).
01D194000 Buyer name 1.
01D196000 Buyer name 2.
01D198000 Buyer name 3.
01D200000 Buyer name 4.
01D202000 Buyer name 5.
01D262000 Merger: name or corporate name.
01D264000 Merged 1: name or corporate name.
01D266000 Merged 2: name or corporate name.
01D268000 Merged 3: name or corporate name.
01D270000 Merged 4: name or corporate name.
01D272000 Merged 5: name or corporate name.
01D274000 Merged 6: name or corporate name.
01D276000 Merged 7: name or corporate name.
01D278000 Merged 8: name or corporate name.
01D280000 Merged 9: name or corporate name.
01D282000 Merged 10: name or corporate name.
01D386000 Number of office of authorization to apply the income tax fiscal incentive.
01D388000 Number or registration key in the beneficiary registry for the incentive for the northern border region. 01D429000 Indicate if the applied fiscal incentive is for domicile, branch, establishment or other. 01D434000 Benefit obtained, derived from the application of the fiscal incentive applied. 01D438000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 01D439000 Place of presentation of the annual collaboration report to the real-time verification program. 01D489000 If affirmative to the previous index, indicate which one. 01D493000 Number of office of authorization to apply the income tax fiscal incentive. 01D495000 Number or registration key in the beneficiary registry for the incentive for the southern border region. 01D536000 Indicate if the applied fiscal incentive is for domicile, branch, establishment or other. 01D541000 Benefit obtained, derived from the application of the fiscal incentive applied. 01D545000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 01D546000 Place of presentation of the annual collaboration report to the real-time verification program. 01D596000 If affirmative to the previous index, indicate which one. Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 01D037000 RFC 1. 01D038000 RFC 2. 01D039000 RFC 3. 01D040000 RFC 4. 01D041000 RFC 5. 01D105000 (specify previous name). 01D106000 (specify previous name).

Monday, January 29, 2024 OFFICIAL GAZETTE 75
01D107000 (specify previous name).
01D108000 (specify previous name).
01D109000 (specify previous name).
01D135000 (specify name of outsourcing company).
01D136000 (specify name of outsourcing company).
01D137000 (specify name of outsourcing company).
01D138000 (specify name of outsourcing company).
01D139000 (specify name of outsourcing company).
01D261000 Merger: RFC.
01D263000 Merged 1: RFC.
01D265000 Merged 2: RFC.
01D267000 Merged 3: RFC.
01D269000 Merged 4: RFC.
01D271000 Merged 5: RFC.
01D273000 Merged 6: RFC.
01D275000 Merged 7: RFC.
01D277000 Merged 8: RFC.
01D279000 Merged 9: RFC.
01D281000 Merged 10: RFC.
01D286000 Split 1: RFC.
01D290000 Split 2: RFC.
01D294000 Split 3: RFC.
01D298000 Split 4: RFC.
01D302000 Split 5: RFC.
01D306000 Split 6: RFC.
01D310000 Split 7: RFC.
01D314000 Split 8: RFC.
01D318000 Split 9: RFC.
01D322000 Split 10: RFC.
01D326000 Splitter: RFC.
01D331000 (liquidator 1 specify name designation or corporate name).
01D332000 (liquidator 2 specify name designation or corporate name).
01D333000 (liquidator 3 specify name designation or corporate name).
Data, RFC.
Data of maximum 13 alphanumeric characters composed of:

four letters for individuals; or underscore 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.
Use of alphabetic characters in uppercase.
This data may not contain special signs (commas, brackets, parentheses, etc., except the character &). 01D146000 Specify. 01D147000 Specify. 01D148000 Specify.

76 OFFICIAL GAZETTE Monday, January 29, 2024
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.). 01D007000 If negative in all questions of indices 01D004000, 01D005000 and 01D006000 above, mention the reason for presenting the report. Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 01D064000 Sale price of the alienated shares. 01D065000 Amount of profit or (loss) determined by the alienation of the shares. 01D068000 If your answer to the previous question is affirmative, indicate the amount of the loss from the alienation of shares updated to the end of the fiscal year. 01D127000 Number of workers. 01D128000 Total of income tax withheld and remitted for salaries. 01D129000 Total of income tax withheld and remitted for assimilated to salaries. 01D130000 Employment subsidy delivered in cash to workers in the fiscal year. 01D131000 Total income from salaries and wages and assimilated concepts. 01D132000 Total exempt income from salaries and wages. 01D151000 Amount of VAT that originated said operation. 01D159000 Amount of VAT withheld from you regarding the provision of services referred to in fraction IV of article 1-A of the LIVA. 01D166000 Amount of accumulative gain in the fiscal year. 01D167000 Amount of deductible loss in the fiscal year. 01D204000 Total income from sale of shares. 01D205000 Total income from sale of intangibles. 01D206000 Total average cost of the alienated shares. 01D207000 Total amount of the original adjusted investment. 01D209000 Amount of the remittance for the operation. 01D211000 Amount of pending fiscal loss to be amortized from the alienation of shares and other securities whose yield is not interest in terms of article 8 LISR. 01D212000 Deductible amount from financial derivative operations agreed outside recognized markets. 01D216000 Amount of the refund or capital reduction carried out. 01D217000 Income Tax derived from fraction I of article 78. 01D218000 Income Tax derived from fraction II of article 78. 01D254000 Amount of the debt that generates interest payable. 01D287000 Asset value:
01D288000 Liability value:
01D289000 Share capital value:
01D291000 Asset value:
01D292000 Liability value:
01D293000 Share capital value:
01D295000 Asset value:
01D296000 Liability value:
01D297000 Share capital value:
01D299000 Asset value:

Monday, January 29, 2024 OFFICIAL GAZETTE 77
01D300000 Passive value:
01D301000 Share capital value:
01D303000 Asset value:
01D304000 Passive value:
01D305000 Share capital value:
01D307000 Asset value:
01D308000 Passive value:
01D309000 Share capital value:
01D311000 Asset value:
01D312000 Passive value:
01D313000 Share capital value:
01D315000 Asset value:
01D316000 Passive value:
01D317000 Share capital value:
01D319000 Asset value:
01D320000 Passive value:
01D321000 Share capital value:
01D323000 Asset value:
01D324000 Passive value:
01D325000 Share capital value:
01D327000 Asset value:
01D328000 Passive value:
01D329000 Share capital value:
01D340000 Amount of Income Tax (ISR) paid abroad derived from dividends or profits received from residents abroad. 01D341000 Amount of Income Tax (ISR) paid abroad from foreign wealth source. 01D342000 Amount of non-creditable and non-deductible Income Tax (ISR) under Article 5 of the Income Tax Law (LISR). 01D345000 Total of taxable or chargeable income in the fiscal year from REFIPRES. 01D347000 Amount of foreign tax credit. 01D349000 Amount of Withheld Income Tax credit. 01D351000 Amount of tax on income subject to REFIPRES. 01D352000 Amount of dividends or profits subject to preferential tax regimes under the tenth paragraph of Article 177 LISR. 01D395000 (1) Amount paid in the supplementary declaration. 01D398000 (2) Amount paid in the supplementary declaration. 01D401000 (3) Amount paid in the supplementary declaration. 01D404000 (4) Amount paid in the supplementary declaration. 01D407000 (5) Amount paid in the supplementary declaration. 01D410000 (6) Amount paid in the supplementary declaration. 01D413000 (7) Amount paid in the supplementary declaration. 01D416000 (8) Amount paid in the supplementary declaration. 01D419000 (9) Amount paid in the supplementary declaration. 01D422000 (10) Amount paid in the supplementary declaration. 01D425000 (11) Amount paid in the supplementary declaration. 01D428000 (12) Amount paid in the supplementary declaration. 01D435000 Amount of the benefit. 01D452000 (1) Amount paid. 01D455000 (2) Amount paid.

78 OFFICIAL GAZETTE Monday, January 29, 2024
01D458000 (3) Amount paid.
01D461000 (4) Amount paid.
01D464000 (5) Amount paid.
01D467000 (6) Amount paid.
01D470000 (7) Amount paid.
01D473000 (8) Amount paid.
01D476000 (9) Amount paid.
01D479000 (10) Amount paid.
01D482000 (11) Amount paid.
01D485000 (12) Amount paid.
01D502000 (1) Amount paid in the supplementary declaration.
01D505000 (2) Amount paid in the supplementary declaration.
01D508000 (3) Amount paid in the supplementary declaration.
01D511000 (4) Amount paid in the supplementary declaration.
01D514000 (5) Amount paid in the supplementary declaration.
01D517000 (6) Amount paid in the supplementary declaration.
01D520000 (7) Amount paid in the supplementary declaration.
01D523000 (8) Amount paid in the supplementary declaration.
01D526000 (9) Amount paid in the supplementary declaration.
01D529000 (10) Amount paid in the supplementary declaration.
01D532000 (11) Amount paid in the supplementary declaration.
01D535000 (12) Amount paid in the supplementary declaration.
01D542000 Amount of the benefit.
01D559000 (1) Amount paid.
01D562000 (2) Amount paid.
01D565000 (3) Amount paid.
01D568000 (4) Amount paid.
01D571000 (5) Amount paid.
01D574000 (6) Amount paid.
01D577000 (7) Amount paid.
01D580000 (8) Amount paid.
01D583000 (9) Amount paid.
01D586000 (10) Amount paid.
01D589000 (11) Amount paid.
01D592000 (12) Amount paid.
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, 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 indicative amount quantities must be recorded in pesos, not in thousands of pesos. 01D063000 Percentage of participation in the capital of the issuer of the shares that were disposed of. 01D384000 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 this. 01D491000 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 this.

Monday, January 29, 2024 OFFICIAL GAZETTE 79
Numeric character data with two decimals.
They will be recorded with integers and two decimals, without the percentage sign.
Annex Data to provide
1.- Statement of financial position. 2023 and 2022 and variation in pesos with respect to the previous fiscal year. 2.- Statement of comprehensive income. Total 2023 and 2022, related parties 2023 and 2022, unrelated parties 2023 and 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 profit, net loss, retained profits from previous years, accumulated losses from previous years, other comprehensive results (debtor), other comprehensive results (creditor), excess in the update of equity capital, insufficiency in the update of equity capital, result from holding non-monetary assets, other creditor equity accounts, other debtor equity accounts, and total equity capital. 4.- Statement of cash flows. 2023 and 2022. 5.- Analytical integration of sales or net income. 2023 and 2022, variation in pesos with respect to previous fiscal year, related parties 2023 and 2022, unrelated parties 2023 and 2022, total chargeable for Income Tax (ISR) 2023 and 2022, total non-chargeable for Income Tax (ISR) 2023 and 2022. Total 2023 and 2022, related parties 2023 and 2022, unrelated parties 2023 and 2022. 6.- Determination of the cost of goods sold for accounting and Income Tax purposes. Total 2023 and 2022, related parties 2023 and 2022, unrelated parties 2023 and 2022. 7.- Comparative analysis of expense sub-accounts. Manufacturing, sales, administrative, and general expenses 2023 and 2022; manufacturing, sales, administrative, and general expenses: variation in pesos with respect to the previous fiscal year; total 2023 and 2022; manufacturing, sales, administrative, and general expenses related parties and unrelated parties 2023 and 2022 total deductible for Income Tax (ISR) 2023 and 2022; total non-deductible for Income Tax (ISR) 2023 and 2022. 8.- Comparative analysis of sub-accounts of comprehensive financing result. 2023 and 2022; chargeable or deductible for Income Tax (ISR): 2023 and 2022; related parties and unrelated parties 2023 and 2022; non-chargeable or not subject to Income Tax (ISR) (income) non-deductible (expenses) for Income Tax (ISR) 2023 and 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 be paid. Amount corresponding to the audited fiscal year, amount from previous years, total contributions to be paid, amount of the contribution in litigation. 11.- Reconciliation between accounting and tax result for Income Tax purposes. 2023 and 2022, variation in pesos with respect to the previous fiscal year. 12.- Financial derivative operations contracted with residents abroad. Amount contracted; fiscal effect it
had in the fiscal year income (deduction); amount of the fiscal effect it had in the fiscal year; agreed value on the underlying; indicate the amount of chargeable income or (authorized deduction) generated.

80 OFFICIAL GAZETTE Monday, January 29, 2024
13.- Permanent investments in subsidiaries, associates, and affiliates resident in foreign countries 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 fiscal year in the percentage of participation, and value of the investment. 14.- Partners or shareholders who held shares or partnership interests. Amount of contributions that are not share subscription premium; amount of capital withdrawals; amount of loans made and amount of loans received; amount of share subscription premium. 15.- Reconciliation between audited income according to the statement of comprehensive income, those chargeable for Income Tax purposes, and the total of acts or activities for Value Added Tax purposes. 2023 and 2022, variation in pesos with respect to the previous fiscal year. 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, modified amount, Withheld Income Tax (ISR). 17.- Taxpayer information on their operations with related parties. Data to provide. 18.- Informative data. Data to provide. 19.- Operations carried out with residents abroad. Amount of the operation, Withheld Income Tax (ISR) determined by audit, Withheld Income Tax (ISR) paid and difference. 20.- Investments. Balance pending to deduct at the beginning of the fiscal year, plus: MOI of acquisitions during the fiscal year, less: disposals and/or write-offs in the fiscal year, less: deduction in the fiscal year, less: immediate deduction in the fiscal year, balance pending to deduct at the end of the fiscal year. 21.- Accounts and documents receivable and payable in national and foreign currency. Balance in foreign currency, balance in national currency. 22.- Loans. Outstanding loan balance as of December 31, 2022, currency conversion, total amount of interest paid and/or due, Withheld Income Tax (ISR) in the fiscal year, outstanding balance as of December 31, 2023, total amount of interest deducted in the audited fiscal year. 24.- Operations subject to preferential tax regimes. Total amount of fiscal profits or losses in share participation, total of taxable or chargeable income in the fiscal year, direct participation or average indirect participation per day of the taxpayer in the fiscal year (percentage): amount, contributions and reimbursements: total amount of investments or contributions made during the fiscal year, contributions and reimbursements: total amount of capital reimbursements received during the fiscal year, data of the entity located in a preferential tax regime: total of fiscal profits or losses of the fiscal year, data of the entity located in a preferential tax regime: total of profits distributed in the fiscal 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, tax on income subject to REFIPRES.

Monday, January 29, 2024 OFFICIAL GAZETTE 81
25.- Deduction of net interest of the fiscal year (for the purposes of Article 28, fraction XXXII of the LISR). Amount of chargeable income of the previous fiscal year of each of the group members or each related party, amount of chargeable income of the previous fiscal year of the taxpayer, total of chargeable income of the previous fiscal year of the taxpayer and all group members or all related parties, taxpayer's deduction limit, total of interest accrued deriving from debts (deductible amounts), net interest pending to deduct from previous years (applicable from fiscal year 2021), total of accumulated interest income, net interest, fiscal profit (loss), total of 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, non-deductible interest. Note: the order of these data is only informative, for its 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, 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 indicative amount quantities must be recorded in pesos, not in thousands of pesos.
Annex Data to provide
1.- Statement of financial position. Text referring to the explanation of variations.
5.- Analytical integration of sales or net income.
Text referring to the explanation of variations.
7.- Comparative analysis of expense sub-accounts.
Text referring to the explanation of variations of manufacturing, sales, administrative, and general expenses. 4.1- Notes to the financial statements. Text referring to the notes to the financial statements. 9.1- Declaration. Text referring to the declaration. 11.- Reconciliation between accounting and tax result for Income Tax purposes. Text referring to the explanation of variations. 15.- Reconciliation between audited income according to the statement of comprehensive income and those chargeable for Income Tax purposes and the total of acts or activities for Value Added Tax purposes. Text referring to the explanation of variations. Alphanumeric character data. This text may contain special signs (peso sign, commas, periods, dashes, parentheses, etc.). Alphabetic text must be used only in uppercase letters.

82 OFFICIAL GAZETTE Monday, January 29, 2024
Annex Data to provide
1.- Statement of financial position. Percentage in relation to total assets (fiscal year); percentage in relation to total assets (previous fiscal year); 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 sales or net income updated (fiscal year); percentage in relation to total sales or net income updated (previous fiscal year) and percentage of variation in pesos with respect to the previous fiscal year. 7.- Comparative analysis of expense sub-accounts. Manufacturing expenses, sales expenses, administrative expenses, and general expenses: percentage in relation to total expenses updated (fiscal year); percentage in relation to total expenses updated (previous fiscal year) and manufacturing expenses, sales expenses, administrative expenses, and general expenses: percentage of variation in pesos with respect to the previous fiscal year. 9.- List of contributions owed by the taxpayer as the direct subject or in their capacity as withholding agent. Rate, tariff, or quota. 11.- Reconciliation between accounting and tax result for Income Tax purposes. Percentage in relation to total of the current year updated (fiscal year), percentage in relation to total of the current year updated (previous fiscal year), percentage of variation in pesos with respect to the previous fiscal year. 12.- Financial derivative operations contracted with residents abroad. % of withholding on the gain. 13.- Permanent investments in subsidiaries, associates, and affiliates resident in foreign countries and in Mexico. Percentage of participation in the capital of the entity. 14.- Partners or shareholders who held shares or partnership interests. Percentage of partner or shareholder participation in the fiscal year and percentage of agreed interest rate in case of received loans. 15.- Reconciliation between audited income according to the statement of comprehensive income and those chargeable for Income Tax purposes and the total of acts or activities for Value Added Tax purposes. Percentage in relation to total of the current year updated (fiscal year), percentage in relation to total of the current year updated (previous fiscal year), percentage of variation in pesos with respect to the previous fiscal year. 16.- Operations with related parties. Rate. 19.- Operations carried out with residents abroad. Rate. 22.- Loans. Percentage of the interest rate, Withheld Income Tax (ISR) withholding rate. 24.- Operations subject to preferential tax regimes. Effective rate of Income Tax (ISR) 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 fiscal year (percentage): percentage, preferential rate by treaty. 25.- Deduction of net interest of the fiscal year (for the purposes of 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 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.

Monday, January 29, 2024 OFFICIAL GAZETTE 83
Annex Data to provide
10.- List of contributions to be paid. Credit institution or SAT; payment in installments (data of the free writing): folio number and receiving administration. 12.- Financial derivative operations contracted with residents abroad. Country of residence, type of contracted operation debt or capital; indicate if before the maturity of the term it realized, type of currency., type of underlying. 13.- Permanent investments in subsidiaries, associates, and affiliates resident in foreign countries and in Mexico. Fiscal residence country of the entity, form of payment (fund transfer, capitalization of credits or debts, etc.). 14.- Partners or shareholders who held shares or partnership interests. Fiscal residence country, destination of the loan and 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", any of the concepts of "other income" or "other payments" was selected, specify concept, country of residence, and transfer pricing method applied. 19.- 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. 21.- Accounts and documents receivable and payable in national and foreign currency. Fiscal residence country, 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", any of the concepts of "other debtor" or "other creditor" was selected, specify concept:
22.- Loans. Type of financing, in case that in the column "type of financing" the concept "other" was selected, specify concept: fiscal residence country, type of currency, denomination of the interest rate, frequency of interest payment exigibility, in case that in the column "frequency of interest payment exigibility" the concept "other" was selected, specify concept. 24.- Operations subject to preferential tax regimes. Fiscal residence country, type of currency of the fiscal residence country, 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, in the case of income generated in participation with other entities, activity carried out by the entity in which it participates, operations with trust or with the entity or foreign legally transparent fiscal figure, description of the trust object, character with which it participates in the trust or in the entity or foreign legally transparent fiscal figure, indicate if it used a tax rate or exemption provided in any treaty that Mexico has celebrated to avoid double taxation. Alphanumeric character data in uppercase. Alphabetic characters only in uppercase. These texts cannot contain special signs (commas, brackets, parentheses, etc.).
Annex Data to provide
10.- List of contributions to be paid. Number of the operation; payment in installments (data of the free writing): folio number and authorization letter for payment in installments: number. 12.- Financial derivative operations contracted with residents abroad. Tax identification number, in case that in the column "type of underlying" "others" was selected specify concept, in case that it was settled through the celebration of a contrary operation, indicate the reasons.

84 DIARIO OFICIAL Monday, January 29, 2024

13.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Tax identification number. 14.- Partners or shareholders who held shares or social parts. Tax identification number or RFC. 16.- Transactions with related parties. Tax identification number or RFC. 19.- Transactions carried out with residents abroad. Tax identification number. 21.- Accounts and documents receivable and payable in national and foreign currency. Tax identification number. 22.- Loans. Tax identification number or RFC, valid creditor registration number of the resident creditor abroad before the SAT during the audited fiscal year; destination of the borrowed capital, number of CNBV authorization office for the public offering abroad of securities issued in Mexico. 23.- Integration of fiscal losses from previous fiscal years. 2023 to 2013. 24.- Transactions subject to preferential tax regimes. Tax identification number. 25.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the LISR). Tax identification number or RFC of each of the persons belonging to the group or of each related party. For the purposes of these data, figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. For the purposes of the RFC data for annexes: 14.- partners or shareholders who held shares or social parts, 16.- transactions with related parties, and 23.- integration of fiscal losses from previous fiscal years, the data will be recorded according to the following characteristics:
Data of maximum 13 alphanumeric characters, composed of:

Four letters for individuals, or underscore 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.
These data may not contain special signs (commas, brackets, parentheses, etc., except the character &).

Annex Data to provide
10.- List of contributions to be paid. Payment date, installment payment (data of the free writing) presentation date and authorization office for installment payment: date. 12.- Financial derivative transactions 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 origin contract, and validity: from and to. 13.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Date on which the capital contribution was made in its subsidiary. 14.- Partners or shareholders who held shares or social parts. Holding period: from and to. 22.- Loans. Validity of the loan from and to, date on which the currency conversion was made. 24.- Transactions subject to preferential tax regimes. Trust or entity or foreign fiscally transparent legal figure: validity from and to.

Monday, January 29, 2024 DIARIO OFICIAL 85

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 25/03/2018. 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 provide
23.- Integration of fiscal losses from previous fiscal years.
2023 to 2013.
For the purposes of these data, figures referring to the indicated data will be recorded.
Numeric character data with four decimals.
These data may not contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits from 0 to 9.

Annex Data to provide
12.- Financial derivative transactions contracted with residents abroad.
Indicate if you obtained benefit from treaties to avoid double taxation (yes or no) and indicate if it was contracted with a related party (yes or no). 16.- Transactions with related parties. The operation involves unique and valuable contributions (yes or no); if affirmative, indicate in the annex called additional information, which unique and valuable contributions are involved; 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 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); indicate if you obtained benefits from treaties to avoid double taxation (yes, no, n/a); was there withholding and payment of ISR for this operation. 19.- Transactions carried out with residents abroad. Mexico has a broad agreement on information exchange with the country in the previous column (yes or no); indicate if it is a related party (yes or no); was withholding and payment made for this operation (yes or no); did you apply 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. Indicate if it is a related party (yes or no); generated interest (yes or no); and indicate if the account receivable or payable is covered by any financial derivative instrument (yes or no). 22.- Loans. Were you the effective beneficiary of the interest (yes or no); did you guarantee the loan (yes or no); did you carry out placements abroad (yes or no). 23.- Integration of fiscal losses from previous fiscal years. 2023 to 2013. 24.- Transactions subject to preferential tax regimes. The accounting is 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); transactions with trust 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). 25.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the LISR). Are you located in any of the exceptions established in article 28, fraction XXXII of the LISR (yes or no). Data of two alphabetic characters, (yes, no) in uppercase. Data of two alphabetic characters, (yes, no, n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.).

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Content and characteristics for filling out the audit report Data applicable to the audit report of:
B. Taxpayer legal entities that pay taxes as coordinators and of the agricultural, livestock, forestry, and fishing regime, and individuals who are exclusively dedicated to the activities of land freight or passenger transport. Identification Data Data to provide:
Taxpayer, legal representative, public accountant.
40A000000 RFC (of the taxpayer).
40B000000 RFC (of the public accountant).
40B015000 RFC (of the firm).
40C000000 RFC (of the legal representative).
Data, RFC, of the taxpayer, legal representative, public accountant, and firm.
Data of maximum 13 alphanumeric characters, composed of:

four letters for individuals; or underscore 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: REXT990101XXX. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the character &). 40A001000 Name (of the taxpayer) (paternal surname, maternal surname, name(s)), denomination or corporate name. 40B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 40B014000 Name of the firm. 40C001000 Name (of the legal representative) (paternal surname, maternal surname, name(s)). Data, full name of the taxpayer. In the case of individuals, it will be recorded: paternal surname, maternal surname, and name(s), of the legal representative, public accountant, and firm. Data of alphanumeric characters. Alphabetic characters only in uppercase. 40A002000 CURP (of the taxpayer individual). 40B002000 CURP (of the public accountant). 40C004000 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.).

Monday, January 29, 2024 DIARIO OFICIAL 87

Tax domicile of the taxpayer, legal representative, and public accountant:
40A003000 Federal entity (of the taxpayer).
40B004000 Federal entity (of the public accountant).
40C005000 Federal entity (of the legal representative).
40C015000 Entity where the notary is located (of the legal representative).
Data chosen from a list (catalog).
40A004000 Borough or municipality (of the taxpayer).
40B005000 Borough or municipality (of the public accountant).
40C006000 Borough or municipality (of the legal representative).
Data borough or municipality complete.
Data of alphabetic characters in uppercase.
This data may not contain special signs (commas, brackets, parentheses, etc.).
40A005000 Neighborhood or locality (of the taxpayer).
40B006000 Neighborhood or locality (of the public accountant).
40C007000 Neighborhood or locality (of the legal representative).
Data neighborhood or locality complete.
Data of alphanumeric characters.
Alphabetic characters only in uppercase.
This data may not contain special signs (commas, brackets, parentheses, etc.).
40A006000 Postal code (of the taxpayer).
40B007000 Postal code (of the public accountant).
40C008000 Postal code (of the legal representative).
Data postal code complete.
Data of five exact numeric characters, without sign.
This data may not contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 40A007000 Street, exterior and interior number (of the taxpayer). 40B008000 Street, exterior and interior number (of the public accountant). 40C009000 Street, exterior and interior number (of the legal representative). Data of street and number complete. Data of alphanumeric characters. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). 40A008000 City or population (of the taxpayer). 40B009000 City or population (of the public accountant). 40C010000 City or population (of the legal representative). Data, city or population complete. Data of alphanumeric characters. Alphabetic characters only in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc.). 40A009000 Telephone (of the taxpayer). 40B010000 Telephone (of the public accountant or of the firm). 40C011000 Telephone (of the legal representative). Data of maximum twenty numeric characters. This data may not contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) It must consist only of digits from 0 to 9.

88 DIARIO OFICIAL Monday, January 29, 2024

40A010000 email (of the taxpayer).
40B011000 email (of the public accountant).
40B011000 email of the tax mailbox.
40C012000 email (of the legal representative).
Data of alphanumeric characters.
Alphabetic characters may be recorded in lowercase.
This data may contain special signs (periods, hyphens, at sign, etc.).
40A011000 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 was selected. 40A012000 Activity key for tax purposes. Data economic activity or predominant activity 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 Fiscal Miscellaneous Resolution valid for 2014 and its corresponding modifications must be taken into account. This text may not contain special signs (commas, brackets, parentheses, etc.). 40C002000 National (legal representative). 40C003000 Foreigner (legal representative). Data of two alphabetic characters (yes or no). Use only alphabetic characters in uppercase. This text may not contain special signs (commas, brackets, parentheses, etc.). 40C013000 Deed number (legal representative). 40C014000 Notary number (legal representative). Data of fifteen and ten alphanumeric characters maximum without sign, respectively. These data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 40C016000 Date of power of attorney (legal representative). 40C017000 Date of appointment (legal representative). Data of the certification of the power of attorney and of 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 /). 40B003000 Registration number (public accountant). 40B016000 Registration number of the firm. For the purposes of this data, the number assigned by the General Administration of Federal Fiscal Audit to the registered public accountant and to their firm will be recorded. Data of five exact numeric characters, 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. 40B013000 College to which the public accountant belongs. Data, name of the college to which the registered public accountant belongs. Data of alphabetic characters. Use only alphabetic characters in uppercase. This text may not contain special signs (commas, brackets, parentheses, etc.).

Monday, January 29, 2024 DIARIO OFICIAL 89

General Data
Data to provide:
40D000000 Competent authority.
40D001000 Headquarters to which the ADAF belongs.
40D002000 General Administration and/or ADAF.
40D003000 Obligated or optional.
40D022000 Type of special taxpayer.
40D030000 Select the costing system you use for tax purposes:
40D035000 Type of opinion.
40D061000 It is about:
40D155000 It was carried out for purposes of:
40D250000 In what capacity did you participate in any merger:
40D274000 In what capacity did you participate in any spin-off:
Data assigned automatically by SIPRED 2023 once an option from a list (catalog) is selected.
40D026000 Start date of the fiscal year.
40D027000 End date of the fiscal year.
40D028000 Start date of the previous fiscal year.
40D029000 End date of the previous fiscal year.
Data of the audited fiscal year and of the previous fiscal year.
Divided into start of the fiscal year and end of the fiscal year.
This 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
40D004000 Opted to audit its financial statements by taxable income (for the purposes of article 32-A CFF). 40D005000 Opted to audit its financial statements by the value of its assets (for the purposes of article 32-A CFF). 40D006000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A CFF). 40D008000 Is part of an association in participation. 40D009000 Is part of a trust. 40D015000 First audit. 40D016000 It is a specialized society in the investment in energy, electricity, and infrastructure assets. 40D017000 Carried out construction works. 40D018000 In case of affirmative to the previous index, accumulated income for the purposes of article 17, fraction IV of the LISR. 40D019000 Company dedicated to agricultural, livestock, forestry, fishing activity or production cooperative society. 40D020000 Company dedicated to land freight or passenger transport activity or complementary. 40D021000 Company as coordinator.

90 DIARIO OFICIAL Monday, January 29, 2024

40D023000 Affiliate company.
40D024000 Subsidiary company.
40D025000 Start of operations.
40D036000 Statement of cash flows. Used the indirect method (in case of affirmative must fill from index 40040000000000 to 40040050000000 of annex 4). 40D043000 Carried out transactions with related parties. 40D044000 If your answer was affirmative in index 40D043000. (must fill annexes 16 and 17). 40D045000 Carried out transactions with national related parties. 40D046000 Carried out transactions with foreign related parties. 40D047000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 40D048000 In the fiscal year, fiscal losses pending application from previous years referred to in article 9, fraction II of the LISR decreased (in case of affirmative must fill annex 24). 40D050000 Indicate if the taxpayer applied the procedures established in article 22 of the LISR. 40D055000 Indicate if the acquirer of the alienated shares is a related party. 40D056000 The taxpayer has losses from alienation of shares pending application at the end of the fiscal year. 40D058000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of tax and customs provisions. 40D060000 Obtained any resolution from the SAT, SHCP, or PRODECON that affected its tax situation during the fiscal year. 40D069000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the fiscal year (includes PTU). 40D076000 Has filed any means of defense against tax provisions. 40D079000 Is obliged to reveal for the fiscal year, reportable schemes. 40D087000 Celebrated financial derivative transactions that had tax effects during the fiscal year in the Income Tax (in case of affirmative must fill annex 12). 40D088000 Maintained permanent investments in subsidiaries, associates, and affiliates during the fiscal year (in case of affirmative must fill annex 13). 40D090000 Carried out transactions with residents abroad (in case of affirmative must fill annex 20). 40D091000 Maintained balances receivable and payable in national and foreign currency during the fiscal year (in case of affirmative must fill annex 22). 40D092000 Obtained loans during the fiscal year (in case of affirmative must fill annex 23). 40D093000 Has had changes of denomination or corporate name during the audited fiscal year. 40D094000 In case of affirmative to the previous index, 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) likewise, specify the previous RFC and names. 40D100000 Has had changes of tax domicile during the audited fiscal year. 40D101000 In case of affirmative to the previous index, has all the notices of change of tax domicile (for the purposes of article 29, fraction III of the RCFF). 40D102000 Has updated economic activities and obligations during the audited fiscal year. 40D103000 In case of affirmative to the previous index, has all the notices of update of economic activities and obligations
(for the purposes of article 29, fraction VII RCFF). 40D104000 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 premises or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 40D105000 During the fiscal year, notices of compensation of balances in favor were presented (for the purposes of article 23 CFF).

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40D106000 Indicate if during the fiscal year your shareholders' shares or equivalent were sold by the taxpayer, if the same complied with the provisions of article 26, fraction XI of the CFF. 40D107000 Has shareholders resident in the country. 40D108000 In the affirmative case of the previous index, they are registered in the federal taxpayer registry (for the purposes of article 27 CFF). 40D109000 Is obliged to request the registration in the RFC of its partners or shareholders resident abroad (for the purposes of article 27 CFF). 40D110000 In the affirmative case of the previous index, they are registered in the federal taxpayer registry. 40D112000 In the affirmative case, 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) 40D115000 Carried out operations with the general public 40D116000 Has employees 40D124000 In the negative case of the question in index 40D116000, has any personnel service contract (outsourcing). 40D130000 Alienation of goods. 40D131000 Provision of services. 40D132000 Granting of temporary use or enjoyment of goods. 40D133000 Dividends obtained from residents abroad without permanent establishment in Mexico. 40D134000 Dividends obtained from residents abroad subject to preferential tax regimes. 40D135000 Others, in the affirmative case specify below:
40D139000 Obtained loss from the alienation of accounts and documents receivable during the year. 40D140000 The accounts and documents receivable during the year were assigned as part of a restructuring or payment of dividends or profits. 40D142000 Kept accounting for the purposes of article 28 of the CFF, its regulations and with article 32, fraction I of the LIVA. 40D143000 The supporting documentation of the records or entries is available at your fiscal domicile (for the purposes of article 28, fraction III of the CFF). 40D150000 Journal. 40D151000 Ledger. 40D152000 Minutes of meetings of partners or shareholders. 40D153000 Partners or shareholders. 40D154000 Carried out financial derivative operations (for the purposes of article 20 of the LISR). 40D158000 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). 40D159000 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). 40D161000 The taxpayer changed the business model. 40D162000 Issue receipts for the activities carried out and preserve the files (for the purposes of article 76, fractions II and XVII of the LISR) . 40D183000 Indicate if you alienated shares or intangibles during the year . 40D185000 Is a related party. 40D187000 Is a related party. 40D189000 Is a related party. 40D191000 Is a related party. 40D193000 Is a related party. 40D198000 Made withholding.

92 OFFICIAL GAZETTE Monday, January 29, 2024
40D200000 In case of having a tax loss in the alienation of shares, presented notice within the ten days following the date of the operation. 40D203000 Indicate if you transmitted monetary assets for more than 51%. 40D204000 Indicate if you carried out a refund or reduction of shares. 40D205000 Indicate if you refunded premium on share subscription. 40D209000 Indicate if you carried out a refund or reduction of shares derived from absorption of financial losses. 40D211000 Be strictly indispensable for the purposes of your 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). 40D213000 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). 40D214000 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). 40D215000 Be duly registered in accounting (for the purposes of articles 27, fraction IV of the LISR and 44 of the RLISR). 40D216000 Be deducted only once (for the purposes of article 27, fraction IV of the LISR). 40D218000 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). 40D229000 In the case of payments made to commission agents and brokers resident abroad, they comply with the information and documentation requirements for the purposes of article 52 of the RLISR. 40D230000 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). 40D231000 The fiscal receipts meet the requirements established by the tax provisions and were obtained at the latest on the day you had to file your return 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). 40D242000 Were considered non-deductible all the concepts that applied to you referred to in article 28 of the LISR. 40D249000 In the case of payments made to commission agents and brokers resident abroad, they comply with the information and documentation requirements for the purposes of article 52 of the RLISR. 40D325000 Maintained investments through trusts for the acquisition or construction of real estate (fibers). 40D326000 In the affirmative case of the
previous index, complied with all the requirements provided for in articles 187 and 188 of the LISR. 40D327000 Was part of a trust for the acquisition or construction of real estate (fiber). 40D328000 In the affirmative case of the previous index, complied with all the requirements provided for in articles 187 and 188 of the LISR. 40D334000 Carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad (in the affirmative case must fill out annex 25). 40D351000 Considered as effectively collected the consideration when received 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 consideration (for the purposes of article 1o.-B of the LIVA).

Monday, January 29, 2024 OFFICIAL GAZETTE 93
40D353000 Considered as 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 for 2023). 40D357000 Applied the option of article 5o.-B of the LIVA for the proration of the tax not identified with taxable activities, for which the 0% rate and exempt activities apply. 40D358000 The credited Value Added Tax corresponded to goods, services or to the temporary use or enjoyment of goods, strictly indispensable in terms of the LISR for the carrying out of activities other than importation, for which the tax established in this LIVA must be paid or to which the 0% rate applies (for the purposes of article 5o., fraction I of the LIVA). 40D359000 The transferred Value Added Tax was expressly stated separately in the receipts (for the purposes of article 5o., fraction II of the LIVA). 40D360000 The transferred Value Added Tax was effectively paid in the month in question (for the purposes of article 5o., fraction III of the LIVA). 40D361000 Regarding the transferred Value Added Tax that had been withheld in accordance with article 1o.-A, it was credited in the monthly payment declaration following the declaration in which the withholding was made (for the purposes of article 5o., fraction IV of the LIVA). 40D362000 Regarding the transferred Value Added Tax that had been withheld in accordance with article 1o.-A of this Law, said withholding was paid in the terms and deadlines established (for the purposes of article 5o., fraction IV of the LIVA). 40D363000 The tax corresponding to expenditures other than investments was credited in its entirety for having carried out activities exclusively for which you must pay the tax, or the 0% rate applies to you (for the purposes of article 5o., fraction V, paragraph a) of the LIVA). 40D374000 Was obliged to pay the IEPS in the year. Two-character alphabetic data, (yes, no) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 40D049000 Indicate if you promoted lawsuits that are pending resolution regarding the deconsolidation. 40D062000 The requirements established in the resolution (authorization or consultation) were met. 40D089000 The legal person fulfilled on behalf of its members the provisions in chapters VII and VIII (for the purposes of articles 72 and 73 LISR). 40D111000 Has inventories registered in its accounting. 40D113000 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. 40D114000 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.
40D123000 Created a reserve of pension or retirement fund for staff or made changes to said fund (for the purposes of articles 29 of the LISR and 65 of the RLISR). 40D144000 Regarding commission agents, carried out the separation in its 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 articles 32, fraction II of the LIVA and 35 of the RLIVA). 40D145000 Issued and delivered fiscal receipts (for the purposes of articles 32, fraction III of the LIVA; 20 and 74 of the RLIVA). 40D146000 Issued fiscal receipts for the withholding of the tax that is made in the cases provided for in article 1o.-A, (for the purposes of article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2023). 40D147000 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 RMF for 2023).

94 OFFICIAL GAZETTE Monday, January 29, 2024
40D148000 Provided monthly and on time 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 you, including activities for which you were 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). 40D160000 The taxpayer's shares related to the restructuring referred to in the previous index, remained in the restructured group during the audited year. 40D163000 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). 40D164000 Take inventory of stock at the end of the year (for the purposes of articles 76, fraction IV or on a different date according to article 110 of the RLISR). 40D165000 Keep a record of the operations carried out with negotiable instruments issued in series (for the purposes of articles 76, fraction VIII of the LISR and 111 of the RLISR). 40D166000 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, paragraph a) of the LISR). 40D167000 Provide to the partners or shareholders to whom dividends were paid, a fiscal receipt in which their amount is indicated, where it is indicated if the dividends come from any specific account or record (for the purposes of article 76, fraction XI, paragraph b) of the LISR). 40D168000 File on time the declaration of operations carried out in the previous calendar year, through trusts by which business activities are carried out in which you intervened (for the purposes of article 76, fraction XIII of the LISR). 40D169000 Inform the tax authorities as indicated by the tax provisions 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). 40D170000 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 year (for the purposes of articles 76, fraction XIX of the LISR and 116 of the RLISR). 40D171000 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 (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). 40D172000 Withhold and pay the additional ISR at the rate of 10% on the dividends or profits
distributed (for the purposes of article 140 second paragraph of the LISR). 40D173000 Alienation of goods (for the purposes of articles 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2023). 40D174000 Provision of services (for the purposes of articles 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2023). 40D175000 Granting of temporary use or enjoyment of goods (for the purposes of articles 17, fraction II of the LISR). 40D176000 Financial leasing contracts (for the purposes of articles 17, fraction III and 40 of the LISR). 40D177000 Installment sales. Agreed price (for the purposes of articles 17, fraction III, second paragraph and 40 of the LISR). 40D178000 Installment sales. Price collected (for the purposes of articles 17, fraction III, third paragraph and 40 of the LISR). 40D179000 Debts not covered by prescription, forgiveness or notorious practical impossibility of collection (for the purposes of article 17, fraction IV of the LISR). 40D180000 Real estate construction contracts. That 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).

Monday, January 29, 2024 OFFICIAL GAZETTE 95
40D181000 Real estate construction contracts. That the estimates are effectively paid (for the purposes of articles 17 of the LISR and 17, 18 and 19 of the RLISR). 40D182000 Considered as accumulative income of the year the estimates for the progress of work for the purposes of article 1.7. of the Decree published in the DOF on December 26, 2013. 40D210000 Registered separately the income from the operations carried out on behalf of each of its members (for the purposes of articles 72, fraction IV and 75 fraction II LISR) . 40D212000 In the case of donations, complied with all the 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). 40D217000 Fulfill 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). 40D219000 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). 40D220000 For borrowed capital and granting of loans to third parties, the cap established for their deduction was applied (for the purposes of article 27, fraction VII of the LISR). 40D221000 Payments to individuals, coordinated legal persons, societies or civil 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 LISR). 40D222000 In the case of fees or gratuities to administrators, commissioners, 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 LISR). 40D223000 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). 40D224000 For social welfare expenses, it was verified 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 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). 40D225000 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). 40D226000 It was
verified that the acquisition cost or the interests derived from received credits correspond to those of the market and when they have exceeded, the excess was considered non-deductible (for the purposes of article 27, fraction XIII of the LISR). 40D227000 In the case of importation of merchandise, the legal requirements for its importation were met (for the purposes of article 27, fraction XIV of the LISR and other applicable provisions of the customs provisions). 40D228000 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 whenever there was a notorious practical impossibility of collection and it can be proven (for the purposes of article 27, fraction XV of the LISR). 40D232000 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). 40D233000 When workers have had the right to the employment subsidy, the corresponding amounts were effectively delivered to them (for the purposes of articles 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 are reformed, added and repealed, the Income Tax Law is issued, and the Single Rate Corporate Tax Law and the Tax on Cash Deposits Law are abrogated, published in the DOF on December 11, 2013).

96 DIARIO OFICIAL Monday, January 29, 2024

40D234000 In the case of deductible inventories that lost their value due to impairment or other causes not attributable to the taxpayer themselves, the established requirements were met (for the purposes of Article 27, fraction XX of the Income Tax Law (LISR) and Articles 107, 109, and 124 of the Income Tax Regulation (RLISR), as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution (RMF)).

40D235000 In the case of investments, the percentages authorized by the LISR were applied.

40D236000 In the case of travel expenses when they were destined for lodging, food, transportation, use or temporary enjoyment of automobiles, and payment of mileage, the established requirements for their deduction were met (for the purposes of Article 28, fraction V of the LISR and Articles 57 and 58 of the RLISR).

40D237000 In the case of the granting of use or temporary enjoyment of automobiles and aircraft, the established requirements for their deduction were met (for the purposes of Article 28, fraction XIII of the LISR and Article 60 of the RLISR).

40D238000 In the case of the two previous concepts, they were expenses incurred by partners, shareholders, or their relatives without a labor relationship.

40D239000 In the case of losses arising from the alienation of shares and other securities, as well as financial losses arising from financial operations derived from 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).

40D240000 In the case of restaurant consumption, the established requirements for their deduction were met (for the purposes of Article 28, fraction XX of the LISR and Article 61 of the RLISR).

40D241000 For the determination of deductions for investments in automobiles and aircraft, the maximum amount authorized by Law was considered as the original amount of the investment (for the purposes of Article 36, fractions II and III respectively of the LISR).

40D243000 In the case of interest derived from debt, the established requirements for their deduction were met (for the purposes of Article 28, fraction XXVII of the LISR).

40D244000 In the case of net interest of the fiscal year, the established requirements for their deduction were met (for the purposes of Article 28, fraction XXXII of the LISR).

40D246000 The debt is older than five years.

40D247000 The debt was restructured with respect to the period indicated in the previous index.

40D248000 Opted for and complied with what is provided in Article 30 of the LISR.

40D276000 Transferred fiscal attributes such as tax losses, CUFIN, CUCA.

40D329000 Has the supporting documentation for the payment of ISR paid abroad that was credited.

40D330000 Complies with the requirements established in Article 5 of the LISR to credit the ISR paid abroad.

40D335000 Has a transfer pricing study for the operations carried out.

40D337000 Credited tax paid in REFIPRES.

40D339000 Complied with all requirements to apply ISR withholding from REFIPRES.

40D341000 Indicate if tax on income subject to REFIPRES was declared.

40D344000 The taxpayer made a payment to a resident abroad, in which the ISR corresponding to said foreign resident was covered by the taxpayer themselves.

40D345000 Applied what is provided by Article 1.13. of the Decree published in the DOF on December 26, 2013.

40D346000 Applied treaties to avoid double taxation.

40D347000 Has the necessary documentation to prove residence in the country in question, in terms of Article 4 of the LISR.

40D348000 Complied with all requirements to apply a preferential withholding rate.

40D349000 Applied what is provided by Article 1.4. of the Decree published in the DOF on December 26, 2013.

40D350000 Carried out the withholdings and remittance thereof on behalf of its members, and where applicable, issued the certificates of said withholdings (for the purposes of Article 72, fraction III and Article 74, seventh paragraph, fraction III of the LISR).

Monday, January 29, 2024 DIARIO OFICIAL 97

40D352000 Considered as alienation the value of the shortage of goods in their inventories (for the purposes of Article 8 of the VAT Law (LIVA) and Article 25 of the VAT Regulation (RLIVA)).

40D354000 The acquisition or use or temporary enjoyment of intangible assets (for the purposes of Article 24, fractions II and III of the LIVA and Article 50 of the RLIVA).

40D355000 The utilization in national territory of independent services, except those derived from international transport (for the purposes of Article 24, fraction V of the LIVA, Articles 48 and 49 of the RLIVA).

40D356000 Carried out exports of goods or services by reason of alienation or use or temporary enjoyment of intangible assets or by the utilization abroad of services provided (for the purposes of Article 29, fractions II, III, and IV of the LIVA and Articles 57 to 63 of the RLIVA).

40D364000 The tax corresponding to expenditures other than investments was not credited, having carried out activities exclusively for which the tax is not due (for the purposes of Article 5th, fraction V, subsection b) of the LIVA).

40D365000 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 corresponding 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 carried out in the month in question (for the purposes of Article 5th, fraction V, subsection c) of the LIVA as well as the applicable rules of the RMF for 2023).

40D366000 Credited the tax corresponding to investments according to their usual destination, in its entirety, having carried out activities exclusively for which the tax must be paid or the 0% rate is applicable to them (for the purposes of Article 5th, fraction V, subsection d), point 1 of the LIVA, as well as the applicable rules of the RMF for 2023).

40D367000 Did not credit the tax corresponding to investments, according to their usual destination, having carried out activities exclusively for which the tax is not due (for the purposes of Article 5th, fraction V, subsection d), point 2 of the LIVA).

40D368000 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 corresponding to investments according to their usual destination 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 carried out in the month in question (for the purposes of Article 5th, fraction V, subsection d), point 3 of the LIVA, as well as the applicable rules of the RMF for 2023).

40D369000 In subsequent months, the investments ceased to be destined exclusively to the activities for which they were intended (for the purposes of Article 5th, fraction V, subsection d), point 4 of the LIVA).

40D370000 In the affirmative case, made adjustments to the value of the creditable tax (for the purposes of Articles 5th-A of the LIVA and Article 19 of the RLIVA).

40D371000 In the case of net interest of the fiscal year, verified that the crediting of VAT derived from interest complied with the established requirements for its crediting (for the purposes of Article 5th, fraction I of the LIVA).

40D372000 Applied what is provided for the purposes of Article 2.1. of the Decree published in the DOF on December 26, 2013.

40D373000 Applied what is provided for the purposes of 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.).

40D064000 Date of office document 1.

40D066000 Date of office document 2.

40D068000 Date of office document 3.

40D071000 Date of resolution 1.

98 DIARIO OFICIAL Monday, January 29, 2024

40D073000 Date of resolution 2.

40D075000 Date of resolution 3.

40D077000 Date of sending the multiple information declaration. (normal).

40D078000 Date of sending the multiple information declaration. (last complementary).

40D085000 Date of presentation of the normal information declaration.

40D086000 Date of presentation of the information declaration (last complementary).

40D251000 Date on which the merger took effect.

40D275000 Date on which the spin-off took effect.

40D321000 Start date of the liquidation.

Data of the date of the office document, of the resolution and of the sending of the multiple information declaration. These data will be composed of ten alphanumeric characters corresponding to the date of presentation of the multiple information declaration (two for the day, two for the month and four for the year separated by slashes /).

40D010000 Name or corporate name of the settlor.

40D011000 Name or corporate name of the trustee.

40D012000 Name or corporate name of the beneficiary (1).

40D013000 Name or corporate name of the beneficiary (2).

40D014000 Name or corporate name of the beneficiary (3).

40D051000 Name of the issuer of the shares that were alienated.

40D059000 Specify the criterion number(s).

40D063000 Number of office document 1.

40D065000 Number of office document 2.

40D067000 Number of office document 3.

40D070000 Number of resolution 1.

40D072000 Number of resolution 2.

40D074000 Number of resolution 3.

40D080000 Identification number (field 1).

40D081000 Identification number (field 2).

40D082000 Identification number (field 3).

40D083000 Identification number (field 4).

40D084000 Identification number (field 5).

40D184000 Name of buyer 1.

40D186000 Name of buyer 2.

40D188000 Name of buyer 3.

40D190000 Name of buyer 4.

40D192000 Name of buyer 5.

40D253000 Acquiring company: name or corporate name.

40D255000 Acquired 1: name or corporate name.

40D257000 Acquired 2: name or corporate name.

40D259000 Acquired 3: name or corporate name.

40D261000 Acquired 4: name or corporate name.

40D263000 Acquired 5: name or corporate name.

40D265000 Acquired 6: name or corporate name.

40D267000 Acquired 7: name or corporate name.

40D269000 Acquired 8: name or corporate name.

40D271000 Acquired 9: name or corporate name.

40D273000 Acquired 10: name or corporate name.

Monday, January 29, 2024 DIARIO OFICIAL 99

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

40D038000 RFC 1.

40D039000 RFC 2.

40D040000 RFC 3.

40D041000 RFC 4.

40D042000 RFC 5.

40D095000 (specify previous name).

40D096000 (specify previous name).

40D097000 (specify previous name).

40D098000 (specify previous name).

40D099000 (specify previous name).

40D125000 (specify name of outsourcing company).

40D126000 (specify name of outsourcing company).

40D127000 (specify name of outsourcing company).

40D128000 (specify name of outsourcing company).

40D129000 (specify name of outsourcing company).

40D252000 Acquiring company: RFC.

40D254000 Acquired 1: RFC.

40D256000 Acquired 2: RFC.

40D258000 Acquired 3: RFC.

40D260000 Acquired 4: RFC.

40D262000 Acquired 5: RFC.

40D264000 Acquired 6: RFC.

40D266000 Acquired 7: RFC.

40D268000 Acquired 8: RFC.

40D270000 Acquired 9: RFC.

40D272000 Acquired 10: RFC.

40D277000 Spin-off 1: RFC.

40D281000 Spin-off 2: RFC.

40D285000 Spin-off 3: RFC.

40D289000 Spin-off 4: RFC.

40D293000 Spin-off 5: RFC.

40D297000 Spin-off 6: RFC.

40D301000 Spin-off 7: RFC.

40D305000 Spin-off 8: RFC.

40D309000 Spin-off 9: RFC.

40D313000 Spin-off 10: RFC.

40D317000 Spin-off entity: RFC.

40D322000 Liquidator 1 specify name designation or corporate name.

40D323000 Liquidator 2 specify name designation or corporate name.

40D324000 Liquidator 3 specify name designation or corporate name.

100 DIARIO OFICIAL Monday, January 29, 2024

Data, RFC.
Alphanumeric data of maximum 13 characters composed of:

four letters for natural persons; or underscore 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.
Use of alphabetic characters in uppercase.
This data may not contain special signs (commas, brackets, parentheses, etc., except the & character).

40D136000 Specify.

40D137000 Specify.

40D138000 Specify.

For the purposes of these indices, data referring to the "other" concept will be recorded in the concept field.
Alphanumeric character data.
These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.).

40D007000 In the negative case for all questions in the previous indices 40D004000, 40D005000 and 40D006000, mention the reason for presenting the audit report.

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

40D053000 Sale price of the alienated shares.

40D054000 Amount of profit or (loss) determined by the alienation of the shares.

40D057000 In the event that your answer to the previous question is affirmative, indicate the amount of the loss from the alienation of shares updated to the end of the fiscal year.

40D117000 Number of workers.

40D118000 Total ISR withheld and remitted for salaries.

40D119000 Total ISR withheld and remitted for assimilated salaries.

40D120000 Employment subsidy delivered in cash to workers during the fiscal year.

40D121000 Total income from salaries and wages and assimilated concepts.

40D122000 Total exempt income from salaries and wages.

40D141000 Amount of VAT that originated said operation.

40D149000 Amount of VAT withheld from you with respect to the provision of services referred to in fraction IV of Article 1st-A of the LIVA.

40D156000 Amount of taxable income accumulated in the fiscal year.

40D157000 Amount of deductible loss in the fiscal year.

40D194000 Total income from sale of shares.

40D195000 Total income from sale of intangibles.

40D196000 Total average cost of the alienated shares.

40D197000 Total adjusted original amount of the investment.

40D199000 Amount of the remittance for the operation.

40D201000 Amount of pending tax loss to be amortized from the alienation of shares and other securities whose yield is not interest in terms of Article 8 LISR.

40D202000 Deductible amount from financial derivative operations agreed outside recognized markets.

40D206000 Amount of the refund or capital reduction carried out.

40D207000 Income Tax derived from fraction I of Article 78.

Monday, January 29, 2024 DIARIO OFICIAL 101

40D208000 Income Tax derived from fraction II of Article 78.

40D245000 Amount of debt generating interest payable.

40D278000 Asset value:

40D279000 Liability value:

40D280000 Share capital value:

40D282000 Asset value:

40D283000 Liability value:

40D284000 Share capital value:

40D286000 Asset value:

40D287000 Liability value:

40D288000 Share capital value:

40D290000 Asset value:

40D291000 Liability value:

40D292000 Share capital value:

40D294000 Asset value:

40D295000 Liability value:

40D296000 Share capital value:

40D298000 Asset value:

40D299000 Liability value:

40D300000 Share capital value:

40D302000 Asset value:

40D303000 Liability value:

40D304000 Share capital value:

40D306000 Asset value:

40D307000 Liability value:

40D308000 Share capital value:

40D310000 Asset value:

40D311000 Liability value:

40D312000 Share capital value:

40D314000 Asset value:

40D315000 Liability value:

40D316000 Share capital value:

40D318000 Asset value:

40D319000 Liability value:

40D320000 Share capital value:

40D331000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad.

40D332000 Amount of ISR paid abroad from foreign source of wealth.

40D333000 Amount of non-creditable and non-deductible ISR in terms of Article 5 of the LISR.

40D336000 Total taxable or gross income in the fiscal year from REFIPRES.

40D338000 Amount of credit for tax paid abroad.

40D340000 Amount of credit for Withheld Income Tax.

40D342000 Amount of tax on income subject to REFIPRES.

40D343000 Amount of dividends or profits subject to preferential tax regimes in terms of the tenth paragraph of Article 177 LISR.

102 DIARIO OFICIAL Monday, January 29, 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, 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 indicated must be recorded in pesos, not in thousands of pesos.

40D052000 Percentage of participation in the capital of the issuer of the shares that were alienated. Numeric character data with two decimals. They will be recorded with integers and two decimals, without the percentage sign.

Annex Data to be provided

1.- Statement of financial position. 2023 and 2022.

2.- Statement of comprehensive income. Total 2023 and 2022. Related parties 2023 and 2022 and unrelated parties 2023 and 2022.

3.- Statement of changes in equity. Share capital: from contributions, share capital from capitalization, contributions for future increases in capital, share premium, legal reserve, 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 net sales or income.
2023 and 2022, total taxable for ISR 2023 and 2022, related parties and unrelated parties 2023 and 2022, total non-taxable for ISR 2023 and 2022.

6.- Determination of the cost of goods sold for accounting and Income Tax purposes.
Total 2023 and 2022, related parties 2023 and 2022, unrelated parties 2023 and 2022.

7.- Comparative analysis of expense sub-accounts.
Manufacturing, sales, administrative and general expenses 2023 and 2022; manufacturing, sales, administrative and general expenses: total 2023 and 2022; expenses manufacturing, sales, administrative and general related parties and unrelated parties 2023 and 2022, total deductible for ISR 2023 and 2022; total non-deductible for ISR 2023 and 2022.

8.- Comparative analysis of the sub-accounts of comprehensive financing result.
2023 and 2022, taxable or deductible for ISR: 2023 and 2022, related parties and unrelated parties 2023 and 2022, non-taxable or not subject to ISR (income) non-deductible (expenses) for ISR: 2023 and 2022.

9.- List of contributions payable by the taxpayer as the direct subject or in their capacity as withholding agent. Taxable base, contribution determined by audit payable or in favor, contribution payable or balance in favor determined by the taxpayer, difference and uninvestigated immaterial differences 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, amount of the contribution in litigation.

Monday, January 29, 2024 OFFICIAL GAZETTE 103

11.- Reconciliation between accounting and tax results for Income Tax purposes.
2023 and 2022.

12.- Derivative financial operations contracted with residents abroad.
Contracted amount, amount of the tax effect it had in the period, tax effect it had in the period income (deduction), indicate the amount of taxable income (authorized deduction) generated.

13.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Investment amount, amount of profits (losses) from previous periods in the percentage of participation, amount of profit (loss) for the period in the percentage of participation, value of the investment.

14.- Partners or shareholders who held shares or partnership interests.
Amount of contributions that are not share premium, amount of capital withdrawals, amount of loans: made, amount of loans received and amount of share premium.

15.- Reconciliation between audited income according to the comprehensive income statement, and the taxable income for Income Tax purposes and the total of acts or activities for Value Added Tax purposes. 2023 and 2022.

16.- 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 as having been agreed upon with independent parties in comparable transactions, modified amount, ISR withheld.

17.- Taxpayer information on its transactions with related parties.
Data to be provided.

18.- Informative data. Data to be provided.

19.- Information on the members of coordinated legal entities.
Total taxable ISR income, total authorized ISR deductions, amount of the 8% deduction on taxable income without documentation (RFA), tax profit, concepts reducing tax profit, taxable profit, tax loss, ISR payable and refundable, amount of the IEPS credit for the acquisition of diesel against the ISR payable (for the purposes of Article 16, fraction IV of the LIF), amount of the 50% credit for expenses for the use of highway infrastructure against the ISR payable (for the purposes of Article 16, fraction V of the LIF), PTU to distribute, total amount of investments in cargo and passenger transport equipment of each member in the period, number of cargo and passenger transport equipment units used by the member during the period, total amount of the member's income according to the settlement (for the purposes of Article 72, fraction IV of the LISR), total amount of the member's deductions according to the settlement (for the purposes of Article 72, fraction IV of the LISR), total amount of withholdings corresponding to the member according to the settlement (for the purposes of Article 72, fraction III of the LISR) total amount of taxes paid on behalf of the member (for the purposes of Article 72, fraction VI of the LISR).

20.- Operations carried out with residents abroad.
Amount of the operation, ISR determined by withholding by audit, ISR withheld paid and difference.

21.- Investments. Balance pending to be deducted 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, balance pending to be deducted at the end of the period.

104 OFFICIAL GAZETTE Monday, January 29, 2024

22.- Accounts and documents receivable and payable in national and foreign currency.
Balance in foreign currency, balance in national currency.

23.- Loans. Outstanding loan balance as of December 31, 2022, currency conversion, total amount of interest paid and/or accrued, ISR withheld in the period, outstanding balance as of December 31, 2023, total amount of the deductible interest in the audited period.

25.- Operations subject to preferential tax regimes.
Total amount of tax profits or losses in the shareholding participation, total taxable or taxable income in the period, direct participation or indirect average daily participation of the taxpayer in the period (percentage): amount, contributions and reimbursements:
total amount of investments or contributions made during the period, contributions and reimbursements: total amount of capital reimbursements received during the period, data of the entity located in a preferential tax regime: total tax profits or 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 related to the business activity, data of the entity located in a preferential tax regime: total amount of assets related to the business activity, tax on income subject to REFIPRES.

26.- Deduction of net interest of the period
(for the purposes of 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 the taxable income of the previous fiscal year of the taxpayer, total taxable income of the previous fiscal year of the taxpayer and of all persons members of the group or of all related parties, taxpayer's deduction limit, total of accrued interest deriving from debts (deductible amounts), net interest pending deduction from previous periods (applicable from the 2021 period), total of interest income accrued, net interest, tax profit (loss), total of accrued interest deriving from debts (deductible amounts), total amount of deductible fixed assets, total amount deductible from deferred expenses, total amount deductible from deferred charges, total amount deductible from expenditures made in pre-operational periods, adjusted tax profit, net interest limit, non-deductible interest.

Note: the order of this data is only informative, for its capture refer to guide format.
For the purposes of this data, 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 cannot contain special signs such as: peso sign, commas, points, parentheses, etc., it must only consist of the digits from 0 to 9. The indicated amounts must be recorded in pesos, not in thousands of pesos.

Monday, January 29, 2024 OFFICIAL GAZETTE 105

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. This text can contain special signs (peso sign, commas, points, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.
Annex Data to be provided
9.- List of contributions owed by the taxpayer as a direct subject or in its capacity as a 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 held shares or partnership interests.
Percentage of the partner or shareholder's participation in the period and percentage of the agreed interest rate in case of received loans.

16.- Transactions with related parties. Rate.

20.- Operations carried out with residents abroad.
Rate.

23.- Loans. Percentage of the interest rate, ISR withholding rate.

25.- 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 indirect average daily participation of the taxpayer in the period (percentage):
percentage, preferential rate by treaty.

26.- Deduction of net interest of the period
(for the purposes of 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 and two 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., it must only consist of the digits from 0 to 9.
Annex Data to be provided
10.- List of contributions to be paid. Credit institution or SAT, 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, agreed value on the underlying, type of underlying, in case that in the column "type of underlying" you selected "others" specify concept indicate if before the maturity of the term you carried out, type of currency, in case that you liquidated through the celebration of a contrary operation, indicate the reasons.

106 OFFICIAL GAZETTE Monday, January 29, 2024

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 held shares or partnership interests.
Country of residence for tax purposes, destination of the loan, forms of payment (fund transfer, capitalization of credits or debts, etc.).

16.- 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 and method of transfer pricing applied.

20.- Operations 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.

22.- Accounts and documents receivable and payable in national and foreign currency.
Country of fiscal 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 cession of rights or obligations, most important concept that originated the balance, in case that in the column "most important concept that originated the balance", they selected any of the concepts of "other debtor" or "other creditor", specify concept:

23.- Loans. Type of financing, in case that in the column "type of financing" you selected the concept "other", specify concept, country of residence for tax purposes, type of currency, denomination of the interest rate, frequency of enforceability of interest payment, in case that in the column "frequency of enforceability of interest payment" you selected the concept "other", specify concept: and destination of the capital taken in loan.

25.- 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", you selected any of the concepts of "other income" or other payments, specify concept, capacity in which it participates in the trust or in the entity or foreign figure transparent for tax purposes, indicate if you used a tax rate or exemption provided in any treaty that Mexico has collected to avoid double taxation, in the case of income generated in participation with other entities, activity carried out by the entity in which it participates, operations with trust or with the entity or foreign figure transparent for tax purposes, description of the object of the trust. Alphanumeric character data in uppercase. Alphabetic characters only in uppercase. These texts cannot contain special signs (commas, brackets, parentheses, etc.).
Annex Data to be provided
10.- List of contributions to be paid. Operation number, payment in installments (data of the free writing): number of folio and office of authorization of payment in installments number.

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.

Monday, January 29, 2024 OFFICIAL GAZETTE 107

14.- Partners or shareholders who held shares or partnership interests.
Tax identification number or RFC.

16.- Transactions with related parties. Identification number or RFC.

19.- Information on the members of the coordinated legal entities.
RFC of the member.

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

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

23.- Loans. Tax identification number or RFC, number of creditor's registry resident abroad before the SAT valid during the audited period, number of office of authorization of the CNBV of the public offer in the foreign country of securities issued in Mexico.

24.- Integration of tax losses of previous periods.
2023 to 2013.

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

26.- Deduction of net interest of the period
(for the purposes of Article 28, fraction
XXXII of the LISR).
Tax identification number or RFC of each of the persons members of the group or of each related party. For the purposes of this data, figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. For the purposes of the RFC data of the annexes: 14.- partners or shareholders who held shares or partnership interests, 16.- transactions with related parties and 24.- integration of tax losses of previous periods, the data will be recorded according to the following characteristics:
Maximum data of 13 alphanumeric characters composed of:

Four letters for natural persons; or underscore and three letters for legal persons.
Numeric characters corresponding to the date: (four characters for the year, two for the
month and two for the day).
Three alphanumeric characters for homonymy.
Use of alphabetic characters in uppercase.
These data cannot contain special signs (commas, brackets, parentheses, etc., except the character &).
Annex Data to be provided
10.- List of contributions to be paid. Payment date, payment in installments (data of the free writing): date of presentation and office of authorization of payment in installments: 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 origin contract, validity: from and to.

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

14.- Partners or shareholders who held shares or partnership interests.
Holding period: from and to.

19.- Information on the members of the coordinated legal entities.
Date of the notice presented by the member before the SAT (for the purposes of Article 73 of the LISR).

23.- Loans. Date on which the currency conversion was carried out, validity of the loan from and to.

25.- Operations subject to preferential tax regimes.
Trust or entity or foreign figure transparent for tax purposes:
Validity from and 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. 25/03/2015). This data cannot contain special signs (peso sign, commas, points, hyphens, parentheses, etc.), it must only consist of the digits from 0 to 9 and the slash /.

108 OFFICIAL GAZETTE Monday, January 29, 2024

Annex Data to be provided
24.- Integration of tax losses of previous periods.
2023 to 2013.
For the purposes of this data, figures referring to the indicated data will be recorded.
Numeric character data of four decimals.
These data cannot contain special signs such as: peso sign, commas, points, hyphens, parentheses, etc.), it must only consist of the digits from 0 to 9 and the slash /.
Annex Data to be provided
12.- Derivative financial operations contracted with residents abroad.
Indicate if you obtained the benefit of the treaties to avoid double taxation (yes or no) and indicate if it was contracted with a related party (yes or no).

16.- Transactions with related parties. The operation involves unique and valuable contributions (yes or no) in case of affirmative indicate in the annex denominated additional information, of which unique and valuable contributions are involved, the operation is agreed upon as with independent parties in comparable transactions (yes or no), the values of acts or activities for IVA were modified, or well, of the IVA credit (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2.
Section B, of the RMF 2023) (yes or no), indicate if you obtained
the benefit of the treaties to avoid double taxation (yes, no, n/a), there was withholding and payment of ISR for this operation.

20.- Operations carried out with residents abroad.
Mexico has a broad agreement on the exchange of information with the country of the previous column (yes or no), indicate if it is a related party (yes or no), carried out withholding and payment for this operation (yes or no), applied the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no).

22.- Accounts and documents receivable and payable in national and foreign currency.
Indicate if it is a related party (yes or no), generated interest (yes or no), indicate if the receivable or payable account is covered by any financial derivative instrument (yes or no).

23.- Loans. Was the effective beneficiary of the interest (yes or no), guaranteed the loan (yes or no) and carried out placements in the foreign country (yes or no).

24.- Integration of tax losses of previous periods.
2023 to 2013.

25.- Operations subject to preferential tax regimes.
The accounting is 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 does it have the information of the entity that generated income by participation with other entities (yes or no), operations with trust or with the entity or foreign figure transparent for tax purposes, indicate if the information is for the case of the income generated in trusts and similar (yes or no).

26.- Deduction of net interest of the period
(for the purposes of Article 28, fraction
XXXII of the LISR).
It is located in any of the exceptions established to which Article 28, fraction XXXII of the LISR refers (yes or no). Two alphabetic character data, (yes, no) in uppercase. Alphabetic character data, (yes, no or n/a) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.)

Monday, January 29, 2024 OFFICIAL GAZETTE 109

Content and characteristics for filling out the audit report Data applicable to the audit report of:
C. Exchange houses
Identification Data
Data to be provided:
Taxpayer, legal representative, public accountant.
07A000000 RFC (of the taxpayer).
07B000000 RFC (of the public accountant).
07B015000 RFC (of the firm).
07C000000 RFC (of the legal representative).
Data, RFC of the taxpayer, of the legal representative, of the public accountant and of the firm. Data of 13 alphanumeric characters maximum, composed of:

Four letters for natural persons; or underscore and three letters for legal persons.
Six numeric characters corresponding to the date, (four 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: REXT990101XXX. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &). 07A001000 Trade name or corporate name. 07B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 07B014000 Name of the firm. 07C001000 Name (of the legal representative) (paternal surname, maternal surname, name(s)). Data, full name, will be recorded: paternal surname, maternal surname and name(s), of the legal representative, of the public accountant and of the firm. Alphanumeric character data. Alphabetic characters only in uppercase. 07B002000 CURP (of the public accountant). 07C004000 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 cannot contain special signs (commas, brackets, parentheses, etc.).
Fiscal domicile of the taxpayer, of the legal representative and of the public accountant:
07A002000 Federal entity (of the taxpayer).
07B004000 Federal entity (of the public accountant).
07C005000
07C015000
Federal entity (of the legal representative).
Entity in which the notary is located (legal representative).
Data chosen from a list (catalog).

110 DIARIO OFICIAL Monday, January 29, 2024
07A003000 Municipality (of the taxpayer).
07B005000 Municipality (of the public accountant).
07C006000 Municipality (of the legal representative).
Complete municipality data.
Alphabetic character data in uppercase.
This data cannot contain special signs (commas, brackets, parentheses, etc.).
07A004000 Neighborhood or locality (of the taxpayer).
07B006000 Neighborhood or locality (of the public accountant).
07C007000 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.).
07A005000 Postal code (of the taxpayer).
07B007000 Postal code (of the public accountant).
07C008000 Postal code (of the legal representative).
Complete postal code data.
Exact five-digit numeric data, without sign.
This data cannot contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 07A006000 Street, exterior and interior number (of the taxpayer). 07B008000 Street, exterior and interior number (of the public accountant). 07C009000 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.). 07A007000 City or town (of the taxpayer). 07B009000 City or town (of the public accountant). 07C010000 City or town (of the legal representative). Complete city or town data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 07A008000 Telephone (of the taxpayer). 07B010000 Telephone (of the public accountant or office). 07C011000 Telephone (of the legal representative). Maximum twenty-digit numeric data. This data cannot contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) It must consist only of digits from 0 to 9.

Monday, January 29, 2024 DIARIO OFICIAL 111
07A009000 Email (of the taxpayer).
07B011000 Email (of the public accountant).
07B012000 Email of the tax mailbox.
07C012000 Email (of the legal representative).
Alphanumeric character data.
Alphabetic characters can be written in lowercase.
This data can contain special signs (periods, hyphens, at sign, etc.)
07A010000 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 fiscal purposes has been selected. 07A011000 Activity key for fiscal purposes. Economic activity or predominant activity data, also known as trade, 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 2014 Fiscal Miscellaneous Resolution and its corresponding modifications must be taken into account. This text cannot contain special signs (commas, brackets, parentheses, etc.) 07C002000 National (legal representative). 07C003000 Foreigner (legal representative). Two alphabetic character data (yes or no). Use of alphabetic characters only in uppercase. This text cannot contain special signs (commas, brackets, parentheses, etc.). 07C013000 Deed number (legal representative). 07C014000 Notary number (legal representative). Fifteen and ten alphanumeric character data 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. 07C016000 Date of power of attorney (legal representative). 07C017000 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 /). 07B003000 Public accountant registration number. 07B016000 Office registration number. For the purposes of this data, the number assigned by the General Administration of Federal Fiscal Audit to the registered public accountant and to their office will be recorded. Five-digit exact numeric data, 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. 07B013000 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.).

112 DIARIO OFICIAL Monday, January 29, 2024
General data.
Data to be provided:
07D000000 Competent authority.
07D001000 Headquarters to which the ADAF belongs.
07D002000 Administration.
07D003000 Obligated or optional.
07D017000 Type of special taxpayer.
07D024000 Type of opinion.
07D039000 It is about:
07D169000 They were carried out for the purpose of:
07D192000 In what capacity did it participate in any merger:
07D216000 In what capacity did it participate in any spin-off:
07D279000 Indicate the country where the foreign resident companies paid the Income Tax that the taxpayer credits (1). 07D280000 Indicate the country where the foreign resident companies paid the Income Tax that the taxpayer credits (2). 07D281000 Indicate the country where the foreign resident companies paid the Income Tax that the taxpayer credits (3). 07D309000 In the affirmative case to the previous question, indicate the reason why the ISR tax incentive was no longer applied. 07D312000 (1) Corresponding to the month of:
07D315000 (2) Corresponding to the month of:
07D318000 (3) Corresponding to the month of:
07D321000 (4) Corresponding to the month of:
07D324000 (5) Corresponding to the month of:
07D327000 (6) Corresponding to the month of:
07D330000 (7) Corresponding to the month of:
07D333000 (8) Corresponding to the month of:
07D336000 (9) Corresponding to the month of:
07D339000 (10) Corresponding to the month of:
07D342000 (11) Corresponding to the month of:
07D345000 (12) Corresponding to the month of:
07D369000 (1) Corresponding to the month of:
07D372000 (2) Corresponding to the month of:
07D375000 (3) Corresponding to the month of:
07D378000 (4) Corresponding to the month of:
07D381000 (5) Corresponding to the month of:
07D384000 (6) Corresponding to the month of:
07D387000 (7) Corresponding to the month of:
07D390000 (8) Corresponding to the month of:
07D393000 (9) Corresponding to the month of:
07D396000 (10) Corresponding to the month of:
07D399000 (11) Corresponding to the month of:
07D402000 (12) Corresponding to the month of:
07D405000 What is its functional currency.
07D416000 In the affirmative case to the previous question, indicate the reason why the ISR tax incentive was no longer applied. 07D419000 (1) Corresponding to the month of:

Monday, January 29, 2024 DIARIO OFICIAL 113
07D422000 (2) Corresponding to the month of:
07D425000 (3) Corresponding to the month of:
07D428000 (4) Corresponding to the month of:
07D431000 (5) Corresponding to the month of:
07D434000 (6) Corresponding to the month of:
07D437000 (7) Corresponding to the month of:
07D440000 (8) Corresponding to the month of:
07D443000 (9) Corresponding to the month of:
07D446000 (10) Corresponding to the month of:
07D449000 (11) Corresponding to the month of:
07D452000 (12) Corresponding to the month of:
07D476000 (1) Corresponding to the month of:
07D479000 (2) Corresponding to the month of:
07D482000 (3) Corresponding to the month of:
07D485000 (4) Corresponding to the month of:
07D488000 (5) Corresponding to the month of:
07D491000 (6) Corresponding to the month of:
07D494000 (7) Corresponding to the month of:
07D497000 (8) Corresponding to the month of:
07D500000 (9) Corresponding to the month of:
07D503000 (10) Corresponding to the month of:
07D506000 (11) Corresponding to the month of:
07D509000 (12) Corresponding to the month of:
07D512000 What is its functional currency.
Data automatically assigned by SIPRED 2023 once selected from a list (catalog).
07D020000 Start date of the fiscal year.
07D021000 End date of the fiscal year.
07D022000 Start date of the previous fiscal year.
07D023000 End date of the previous fiscal year.
Data of the fiscal year being audited and of the previous fiscal year.
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
07D004000 Opted to audit its financial statements by taxable income (for the purposes of article 32-A CFF). 07D005000 Opted to audit its financial statements by the value of its assets (for the purposes of article 32-A CFF). 07D006000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A CFF). 07D008000 Is part of a partnership association. 07D009000 Is part of a trust. 07D015000 First audit report.

114 DIARIO OFICIAL Monday, January 29, 2024
07D016000 It is a company specialized in the investment in energy assets, electricity and infrastructure. 07D018000 Affiliate company. 07D019000 Subsidiary company. 07D030000 Carried out operations with related parties. 07D031000 If your answer was affirmative in index 07D030000 (must fill out annexes 12 and 13). 07D032000 Carried out operations with national related parties. 07D033000 Carried out operations with foreign related parties. 07D034000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 07D035000 In the year, pending fiscal losses to be applied from previous years referred to in article 9, fraction II of the LISR (in the affirmative case must fill out annex 18). 07D036000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of the tax and customs provisions. 07D038000 Obtained some resolution from the SAT or the SHCP that has affected its fiscal situation during the year. 07D047000 Obtained some favorable resolution from jurisdictional authorities that has affected its fiscal situation during the year (includes PTU). 07D054000 Has filed any means of defense against tax provisions. 07D057000 Is obliged to reveal for the fiscal year, reportable schemes. 07D065000 Celebrated derivative financial operations that had fiscal effects during the year in the Income Tax (in the affirmative case must fill out annex 9). 07D066000 Maintained permanent investments in subsidiaries, associates and affiliates during the year (in the affirmative case must fill out annex 10). 07D067000 Carried out operations with residents abroad (in the affirmative case must fill out annex 15). 07D068000 Obtained loans during the year (in the affirmative case must fill out the
annex 17).
07D069000 Has had changes in name or corporate name during the audited fiscal year.
07D070000 In the affirmative case to the previous index, has the notices of change of corporate name or reason social before the federal taxpayer registry (for the purposes of article 29, fraction I of the RCFF) likewise, specify the RFC and previous names. 07D076000 Has had changes in fiscal address during the audited fiscal year. 07D077000 In the affirmative case to the previous index, has all the notices of change of fiscal address (for the purposes of article 29, fraction III of the RCFF). 07D078000 Has updated the economic activities and obligations during the audited fiscal year. 07D079000 In the affirmative case to the previous index, has all the notices of update of economic activities and obligations (for the purposes of
article 29, fraction VII RCFF).
07D080000 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 that is used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 07D081000 During the year, notices of compensation of balances in favor were presented (for the purposes of article 23 CFF). 07D082000 Indicate if in the fiscal year its social shares, shares or equivalent were sold by the taxpayer, if the same complied with what is provided in
article 26, fraction XI of the CFF.

Monday, January 29, 2024 DIARIO OFICIAL 115
07D083000 Has shareholders resident in the country.
07D084000 In the affirmative case to the previous index, are registered in the federal taxpayer registry (for the purposes of article 27 CFF). 07D087000 Has employees. 07D095000 In the negative case to the question of index 07D087000 has any contract of personnel services (outsourcing). 07D101000 Obtained loss from the alienation of accounts and documents receivable in the year. 07D102000 The accounts and documents receivable in the year were ceded as
part of a restructuring or payment of dividends or profits.
07D104000 Kept accounting for the purposes of article 28 of the CFF, its regulations and with article 32, fraction I of the LIVA. 07D105000 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). 07D112000 Journal. 07D113000 Ledger. 07D114000 Minutes of partners or shareholders meetings. 07D115000 Partners or shareholders. 07D116000 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). 07D117000 The taxpayer participated in a restructuring in which an indirect transmission of fiscal losses was generated (for the purposes of article 69-B Bis of the CFF). 07D119000 The taxpayer changed the business model. 07D120000 The taxpayer participated in an international restructuring by which it generated income subject to preferential fiscal regimes. 07D121000 Recognized or reported said income. 07D122000 Issue receipts for the activities carried out and conserve the files (for the purposes of article 76, fractions II and XVII of the LISR). 07D129000 Obtained tax refunds from the authority that have generated interests. 07D130000 In the affirmative case, accumulated the income from interests paid by the tax authority. 07D131000 Present on time and in due form the obligation provided in fraction I, of
article 55 of the LISR.
07D132000 Present on time and in due form the obligation provided in fraction II of
article 55 of the LISR.
07D133000 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. 07D134000 With respect to said activities, complied on time and in due form with the obligation provided in fraction II of article 55 of the LISR, as provided in
article 89 of that same regulation.
07D135000 Indicate if it alienated shares or intangibles during the year.
07D137000 Is a related party.
07D139000 Is a related party.
07D141000 Is a related party.
07D143000 Is a related party.
07D145000 Is a related party.
07D150000 Made withholding.

116 DIARIO OFICIAL Monday, January 29, 2024
07D152000 In case of having fiscal loss in the alienation of shares, presented notice within ten days following the date of the operation. 07D155000 Indicate if it transmitted monetary assets by more than 51%. 07D156000 Indicate if it carried out a refund or reductions of shares. 07D157000 Indicate if it refunded premium in share subscription. 07D161000 Indicate if it carried out a refund or reductions of shares derived from absorption of financial losses. 07D168000 Carried out derivative financial operations (for the purposes of article 20 of the LISR). 07D170000 In the affirmative case, accumulated income from derivative financial operations. 07D172000 Made deductions related to derivative financial operations. 07D174000 Obtained losses in derivative financial operations with related parties under the terms of article 28, fraction XIX of the LISR. 07D177000 The various losses meet all the deduction requirements that
article 27 of the LISR establishes.
07D267000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 07D268000 In the affirmative case to the previous index, complied with all the requirements provided in articles 187 and 188 of the LISR. 07D269000 Was part of a trust for the acquisition or construction of real estate (fibra). 07D270000 In the affirmative case to the previous index, complied with all the requirements provided in articles 187 and 188 of the LISR. 07D272000 Verified that the tax paid abroad and credited in the year, actually corresponds to an Income Tax for which one has the right to its credit, in accordance with the general rules issued by the Tax Administration Service. 07D273000 The credited tax was paid directly by the taxpayer abroad. 07D278000 Regarding an Income Tax paid by foreign resident companies, 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 tax regulation for its credit had been met. 07D282000 Credits only the Income Tax paid abroad in the year. 07D283000 Indicate if it credits a remainder of the Income Tax paid abroad corresponding to previous years. 07D284000 Carried out operations with preferential fiscal regimes, through entities or foreign legal figures that are fiscally transparent abroad (in the affirmative case must fill out annex 19). 07D300000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1o.-A of this Law, said withholding had been paid in the terms and deadlines established (for the purposes of article 5o., fraction IV of the LIVA). 07D302000 Opted to apply the tax incentive in ISR matter of the Decree of tax incentives northern border region, published in the DOF on December 31, 2018 (in the affirmative case must fill out from index 07140122000000 to 07140150000000 of annex 14). 07D304000 Is registered in the beneficiary registry of the incentive for the northern border region. 07D308000 Ceased to apply the tax incentive in ISR matter indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018.

Monday, January 29, 2024 OFFICIAL GAZETTE 117
07D311000 Submitted by the month following the one in which the deregistration was requested, the complementary declarations of the provisional payments in which the incentive was applied and, where applicable, made the payment of the corresponding Income Tax. 07D349000 The age of the tax domicile, or of any branch, establishment or other in the northern border region is less than 18 months. 07D352000 In addition to the northern border region incentive, applied another tax treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. 07D355000 Collaborated with the annual program of real-time verification for the purposes of article seven, second paragraph, fraction IV, of the Decree on tax incentives for the northern border region, published in the DOF on December 30, 2020. 07D359000 Opted to apply the VAT tax incentive indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 07D361000 (a) alienation of goods. 07D362000 (b) provision of independent services. 07D363000 (c) granting of the use or temporary enjoyment of goods. 07D364000 Ceased to apply the VAT tax incentive indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 07D367000 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 VAT Law. 07D368000 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. 07D406000 Is obliged to carry out volumetric control. 07D407000 Is an importer of a specific sector. 07D409000 Opted to apply the Income Tax incentive of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020 (in case of affirmative, must fill out from index 07140151000000 to 07140179000000 of annex 14). 07D411000 Is registered in the beneficiary registry of the incentive for the southern border region. 07D415000 Ceased to apply the Income Tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 07D418000 Submitted by the month following the one in which the deregistration was requested, the complementary declarations of the provisional payments in which the incentive was applied and, where applicable, made the payment of the corresponding Income Tax. 07D456000 The age of the tax domicile, or of any branch, establishment or other in the southern border region is less than 18 months 07D459000 In addition to the southern border region incentive, applied another tax treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. 07D462000 Collaborated with the annual program of real-time verification for the purposes of article seven, second paragraph, fraction
VI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 07D466000 Opted to apply the VAT tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 07D468000 (a) alienation of goods.

118 OFFICIAL GAZETTE Monday, January 29, 2024
07D469000 (b) provision of independent services.
07D470000 (c) granting of the use or temporary enjoyment of goods.
07D471000 Ceased to apply the VAT tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 07D474000 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 VAT Law. 07D475000 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. 07D513000 Is obliged to carry out volumetric control. 07D514000 Is an importer of a specific sector. Alphabetic data of two characters, (yes or no) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 07D040000 The requirements established in the resolution (authorization or consultation) were met. 07D085000 Indicate if you identified suppliers or clients with the definitive list issued by the SAT of operations presumably non-existent for the entire fiscal year reviewed. 07D086000 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 Federal Tax Code. 07D094000 Created a reserve for the pension or retirement fund of personnel or made changes to said fund (for the purposes of article 29 of the Income Tax Law and 65 of the Income Tax Law Regulations). 07D106000 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 purposes of articles 32 fraction II of the VAT Law and 35 of the VAT Law Regulations). 07D107000 Issued and delivered fiscal receipts (for the purposes of articles 32, fraction III of the VAT Law, 20 and 74 of the VAT Law Regulations). 07D108000 Issued fiscal receipts for the withholding of the tax that is made in the cases provided for in article 1o.-A, (for the purposes of article 32, fraction V of the VAT Law as well as with the applicable rules of the RMF for 2023). 07D109000 Provided monthly and in time to the tax authorities, information on the persons to whom they withheld taxes (for the purposes of article 32, fraction V of the VAT Law as well as with the applicable rules of the RMF for 2023). 07D110000 Provided monthly and in time 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 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 VAT Law, as well as with the applicable rules of the RMF for 2023). 07D118000 The taxpayer's actions related to the restructuring referred to in the previous index, remained in the restructured group during the audited fiscal year.
07D123000 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 withheld tax (for the purposes of article 76, fraction III of the Income Tax Law).

Monday, January 29, 2024 OFFICIAL GAZETTE 119
07D124000 Keep a record of the operations carried out with value titles issued in series (for the purposes of articles 76, fraction VIII of the Income Tax Law and 111 of the Income Tax Law Regulations). 07D125000 Make payments of dividends or profits with 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). 07D126000 Provide to the partners or shareholders to whom dividends were paid, a certificate indicating their amount, the withheld Income Tax, 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 Income Tax Law). 07D127000 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 (for the purposes of articles 18, fraction XI and 76, fraction XVI of the Income Tax Law, as well as the applicable rules of the RMF for 2023). 07D128000 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 Income Tax Law). 07D162000 In the case of fees or gratuities to administrators, trustees, 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 Income Tax Law). 07D163000 In the cases of technical assistance, technology transfer or royalties, it has been proven 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 Income Tax Law). 07D164000 In the case of per diems or travel expenses, it was verified that the requirements provided for in fraction V of article 28 of the Income Tax Law had been met. 07D165000 In the case of loss from the alienation of shares and other value titles, as well as financial losses arising 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 Income Tax Law, as well as with the applicable rules of the RMF for 2023). 07D166000 For the determination of deductions for investments in automobiles and airplanes, the original amount of the investment is considered to be the maximum amount authorized by Law (for the purposes of articles 36, fractions II and III of the Income Tax Law). 07D167000 In the case of the granting of the use or temporary enjoyment of automobiles and airplanes, complied with the requirements
established for their deduction (for the purposes of articles 28, fraction XIII of the Income Tax Law and 60 of the Income Tax Law Regulations). 07D176000 When goods or rights are acquired by dation in payment or by adjudication, which cannot be retained in ownership by legal provision, they are not deducted in accordance with article 25 of the Income Tax Law (for the purposes of article 53 of the Income Tax Law). 07D178000 Has a pension, retirement and seniority premium fund. 07D180000 Deducts the yields from the investment of the funds destined for the reserves for the granting of pensions or retirements of personnel. 07D181000 The reserve for the pension fund is included in the annual inflationary adjustment within the credits. 07D182000 In the exercise deducted uncollectible credits referred to in fraction V of article 25 of the Income Tax Law.

120 OFFICIAL GAZETTE Monday, January 29, 2024
07D183000 In the case of losses from uncollectible credits, the requirements indicated in fraction XV of article 27 of the Income Tax Law are met. 07D184000 For the uncollectible accounts or losses, they were included for the purposes of the annual inflation adjustment until the last month of the first half of the fiscal year in which they are deducted, as indicated in article 27, fraction XV, fourth paragraph of the Income Tax Law. 07D185000 Indicate if you deducted provisions for tax purposes. 07D186000 In the affirmative, indicate if the payment and supporting documentation met the tax requirements. 07D187000 Indicate if you reduced your social capital. 07D188000 In the affirmative, indicate if the distributable profit is determined in accordance with article 78 of the Income Tax Law. 07D189000 The CUCA and capital contributions match against the bank statement linked to the accounting, and the minutes of the assembly. 07D190000 Indicate if the balance of the net fiscal profit account matches the declarations of the exercise and minutes of the assembly. 07D191000 For the purposes of the annual inflation adjustment, credits and debts in foreign currency are valued at the parity existing on the first day of the month, as indicated in article 44 of the Income Tax Law. 07D218000 Transferred fiscal attributes such as fiscal losses, CUFIN, CUCA. 07D271000 Has the supporting documentation for the payment of the Income Tax paid abroad that was credited. 07D274000 Complies with the requirements established in article 5 of the Income Tax Law to credit the Income Tax paid abroad. 07D285000 Has a transfer pricing study for the operations carried out. 07D287000 Credited tax paid in REFIPRES. 07D289000 Met all requirements to apply withholding Income Tax from REFIPRES. 07D291000 Indicate if you declared tax on income subject to REFIPRES. 07D294000 The taxpayer made any payment to a resident abroad, in which the Income Tax corresponding to said resident abroad was covered by the taxpayer itself. 07D295000 Applied what is provided for in article 1.13. of the Decree published in the DOF on December 26, 2013. 07D296000 Applied any treaty to avoid double taxation. 07D297000 Has the necessary documentation to prove the residence of the country in question, in terms of article 4 of the Income Tax Law. 07D298000 Met all requirements to apply a preferential withholding rate. 07D299000 Applied what is provided for in article 1.4. of the Decree published in the DOF on December 26, 2013. 07D301000 Applied what is provided for the purposes of article 2.2. of the Decree published in the DOF on December 26, 2013. 07D350000 Has a branch, agency or any other establishment located within the border region, to which the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018, is applicable. 07D351000 Located in the circumstances of article six, fraction XI of the Decree on tax incentives for the northern border region, published in
the DOF on December 31, 2018. 07D366000 Located in the circumstances of articles thirteen, fraction IV of the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018.

Monday, January 29, 2024 OFFICIAL GAZETTE 121
07D457000 Has a branch, agency or any other establishment located within the border region, to which the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020, is applicable. 07D458000 Located in the circumstances of article six, fraction XI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 07D473000 Located in the circumstances of articles twelve, fraction V of the Decree on tax 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.). 07D042000 Date of letter 1. 07D044000 Date of letter 2. 07D046000 Date of letter 3. 07D049000 Date of resolution 1. 07D051000 Date of resolution 2. 07D053000 Date of resolution 3. 07D055000 Date of sending the multiple information declaration. (normal). 07D056000 Date of sending the multiple information declaration. (last complementary). 07D063000 Date of presentation of the normal information declaration. 07D064000 Date of presentation of the information declaration (last complementary). 07D193000 Date on which the merger took effect. 07D217000 Date on which the spin-off took effect. 07D263000 Date of commencement of liquidation. 07D306000 Date of authorization to apply the Income Tax incentive. 07D310000 Date on which the Income Tax incentive ceased to apply for any of the previous circumstances. 07D313000 (1) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D316000 (2) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D319000 (3) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D322000 (4) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D325000 (5) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D328000 (6) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D331000 (7) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D334000 (8) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D337000 (9) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D340000 (10) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D343000 (11) Date of presentation of the complementary declaration related to
the provisional payment in which the incentive was applied. 07D346000 (12) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied.

122 OFFICIAL GAZETTE Monday, January 29, 2024
07D356000 Date of presentation of the annual collaboration report to the real-time verification program. 07D360000 Date of presentation of the notice of application of the VAT tax incentive indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 07D365000 Date on which the VAT incentive ceased to apply. 07D370000 (1) Date of presentation of the payment of the withheld VAT. 07D373000 (2) Date of presentation of the payment of the withheld VAT. 07D376000 (3) Date of presentation of the payment of the withheld VAT. 07D379000 (4) Date of presentation of the payment of the withheld VAT. 07D382000 (5) Date of presentation of the payment of the withheld VAT. 07D385000 (6) Date of presentation of the payment of the withheld VAT. 07D388000 (7) Date of presentation of the payment of the withheld VAT. 07D391000 (8) Date of presentation of the payment of the withheld VAT. 07D394000 (9) Date of presentation of the payment of the withheld VAT. 07D397000 (10) Date of presentation of the payment of the withheld VAT. 07D400000 (11) Date of presentation of the payment of the withheld VAT. 07D403000 (12) Date of presentation of the payment of the withheld VAT. 07D413000 Date of authorization to apply the Income Tax incentive. 07D417000 Date on which the Income Tax incentive ceased to apply for any of the previous circumstances. 07D420000 (1) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D423000 (2) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D426000 (3) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D429000 (4) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D432000 (5) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D435000 (6) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D438000 (7) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D441000 (8) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D444000 (9) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D447000 (10) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D450000 (11) Date of presentation of the complementary declaration related to the provisional payment in which the incentive was applied. 07D453000 (12) Date of presentation of the complementary declaration related
to the provisional payment in which the incentive was applied. 07D463000 Date of presentation of the annual collaboration report to the real-time verification program. 07D467000 Date of presentation of the notice of application of the VAT tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 07D472000 Date on which the VAT incentive ceased to apply. 07D477000 (1) Date of presentation of the payment of the withheld VAT.

Monday, January 29, 2024 OFFICIAL GAZETTE 123
07D480000 (2) Date of submission of the withheld VAT payment.
07D483000 (3) Date of submission of the withheld VAT payment.
07D486000 (4) Date of submission of the withheld VAT payment.
07D489000 (5) Date of submission of the withheld VAT payment.
07D492000 (6) Date of submission of the withheld VAT payment.
07D495000 (7) Date of submission of the withheld VAT payment.
07D498000 (8) Date of submission of the withheld VAT payment.
07D501000 (9) Date of submission of the withheld VAT payment.
07D504000 (10) Date of submission of the withheld VAT payment.
07D507000 (11) Date of submission of the withheld VAT payment.
07D510000 (12) Date of submission of the withheld VAT payment.
Data regarding the date of the official letter, the resolution, the submission of the multiple informational declaration, and when the spin-off took effect. These data will consist of ten alphanumeric characters corresponding to the date of the official letter, the resolution, and the submission of the multiple informational declaration (two for the day, two for the month, and four for the year, separated by slashes /). 07D010000 Trustor's name or corporate name. 07D011000 Trustee's name or corporate name. 07D012000 Beneficiary's name or corporate name (1). 07D013000 Beneficiary's name or corporate name (2). 07D014000 Beneficiary's name or corporate name (3). 07D037000 Specify the criterion number(s). 07D041000 Official letter number 1. 07D043000 Official letter number 2. 07D045000 Official letter number 3. 07D048000 Resolution number 1. 07D050000 Resolution number 2. 07D052000 Resolution number 3. 07D058000 Identification number (field 1). 07D059000 Identification number (field 2). 07D060000 Identification number (field 3). 07D061000 Identification number (field 4). 07D062000 Identification number (field 5). 07D136000 Buyer's name 1. 07D138000 Buyer's name 2. 07D140000 Buyer's name 3. 07D142000 Buyer's name 4. 07D144000 Buyer's name 5. 07D195000 Merger: name or corporate name. 07D197000 Merged entity 1: name or corporate name. 07D199000 Merged entity 2: name or corporate name. 07D201000 Merged entity 3: name or corporate name. 07D203000 Merged entity 4: name or corporate name. 07D205000 Merged entity 5: name or corporate name. 07D207000 Merged entity 6: name or corporate name. 07D209000 Merged entity 7: name or corporate name. 07D211000 Merged entity 8: name or corporate name. 07D213000 Merged entity 9: name or corporate name.

124 OFFICIAL GAZETTE Monday, January 29, 2024
07D215000 Merged entity 10: name or corporate name.
07D305000 Official letter number authorizing the application of the Income Tax (ISR) incentive. 07D307000 Number or registration key in the beneficiary registry for the incentive for the northern border region. 07D348000 Indicate whether the applied tax incentive is for domicile, branch, establishment, or other. 07D353000 Benefit obtained, derived from the application of the applied tax incentive. 07D357000 Folio number in the acknowledgment of submission of the annual collaboration report to the real-time verification program. 07D358000 Place of submission of the annual collaboration report to the real-time verification program. 07D408000 In case of affirmative response to the previous index, indicate which one. 07D412000 Official letter number authorizing the application of the Income Tax (ISR) incentive. 07D414000 Number or registration key in the beneficiary registry for the incentive for the southern border region. 07D455000 Indicate whether the applied tax incentive is for domicile, branch, establishment, or other. 07D460000 Benefit obtained, derived from the application of the applied tax incentive. 07D464000 Folio number in the acknowledgment of submission of the annual collaboration report to the real-time verification program. 07D465000 Place of submission of the annual collaboration report to the real-time verification program. 07D515000 In case of affirmative response to the previous index, indicate which one. Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 07D025000 RFC 1. 07D026000 RFC 2. 07D027000 RFC 3. 07D028000 RFC 4. 07D029000 RFC 5. 07D071000 (specify previous name). 07D072000 (specify previous name). 07D073000 (specify previous name). 07D074000 (specify previous name). 07D075000 (specify previous name). 07D096000 (specify outsourcing company name). 07D097000 (specify outsourcing company name). 07D098000 (specify outsourcing company name). 07D099000 (specify outsourcing company name). 07D100000 (specify outsourcing company name). 07D194000 Merger: RFC. 07D196000 Merged entity 1: RFC. 07D198000 Merged entity 2: RFC. 07D200000 Merged entity 3: RFC. 07D202000 Merged entity 4: RFC. 07D204000 Merged entity 5: RFC. 07D206000 Merged entity 6: RFC. 07D208000 Merged entity 7: RFC. 07D210000 Merged entity 8: RFC. 07D212000 Merged entity 9: RFC.

Monday, January 29, 2024 OFFICIAL GAZETTE 125
07D214000 Merged entity 10: RFC.
07D219000 Spin-off entity 1: RFC.
07D223000 Spin-off entity 2: RFC.
07D227000 Spin-off entity 3: RFC.
07D231000 Spin-off entity 4: RFC.
07D235000 Spin-off entity 5: RFC.
07D239000 Spin-off entity 6: RFC.
07D243000 Spin-off entity 7: RFC.
07D247000 Spin-off entity 8: RFC.
07D251000 Spin-off entity 9: RFC.
07D255000 Spin-off entity 10: RFC.
07D259000 Spin-off: RFC.
07D264000 (liquidator 1 specify name, denomination, or corporate name).
07D265000 (liquidator 2 specify name, denomination, or corporate name).
07D266000 (liquidator 3 specify name, denomination, or corporate name).
Data, RFC.
Data of maximum 13 alphanumeric characters composed of:

four letters for individuals; or underscore 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 &). 07D007000 In case of negative response to all questions in indices 07D004000, 07D005000, and 07D006000 above, mention the reason for submitting the audit report. Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 07D088000 Number of workers. 07D089000 Total ISR withheld and paid on salaries. 07D090000 Total ISR withheld and paid on assimilated salaries. 07D091000 Employment subsidy delivered in cash to workers during the fiscal year. 07D092000 Total income from salaries and wages and assimilated concepts. 07D093000 Total exempt income from salaries and wages. 07D103000 Amount of VAT that originated said operation. 07D111000 Amount of VAT withheld regarding services to which fraction IV of article 1o.-A of the VAT Law refers. 07D146000 Total income from sale of shares. 07D147000 Total income from sale of intangibles. 07D148000 Total average cost of disposed shares. 07D149000 Total amount of the original adjusted investment. 07D151000 Amount of payment for the operation. 07D153000 Amount of pending fiscal loss to be amortized from disposal of shares and other securities whose yield is not interest under article 8 of the Income Tax Law (LISR). 07D154000 Deductible amount from financial derivative operations agreed outside recognized markets.

126 OFFICIAL GAZETTE Monday, January 29, 2024
07D158000 Amount of refund or capital reduction effected.
07D159000 Income Tax derived from fraction I of article 78.
07D160000 Income Tax derived from fraction II of article 78.
07D171000 Indicate the amount of the corresponding accumulation.
07D173000 In case of affirmative response, indicate the amount of the corresponding deduction. 07D175000 In case of affirmative response, indicate the corresponding amount. 07D179000 Indicate whether the total amount of the reserve for pension funds, retirement benefits, and seniority premiums is invested in accordance with what is established in article 29, fraction II of the current LISR in the reviewed fiscal year. 07D220000 Asset value:
07D221000 Liability value:
07D222000 Share capital value:
07D224000 Asset value:
07D225000 Liability value:
07D226000 Share capital value:
07D228000 Asset value:
07D229000 Liability value:
07D230000 Share capital value:
07D232000 Asset value:
07D233000 Liability value:
07D234000 Share capital value:
07D236000 Asset value:
07D237000 Liability value:
07D238000 Share capital value:
07D240000 Asset value:
07D241000 Liability value:
07D242000 Share capital value:
07D244000 Asset value:
07D245000 Liability value:
07D246000 Share capital value:
07D248000 Asset value:
07D249000 Liability value:
07D250000 Share capital value:
07D252000 Asset value:
07D253000 Liability value:
07D254000 Share capital value:
07D256000 Asset value:
07D257000 Liability value:
07D258000 Share capital value:
07D260000 Asset value:
07D261000 Liability value:
07D262000 Share capital value:
07D275000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 07D276000 Amount of ISR paid abroad from foreign wealth source. 07D277000 Amount of non-creditable and non-deductible ISR under article 5 of the LISR. 07D286000 Total accumulative or taxable income in the fiscal year from REFIPRES. 07D288000 Amount of credit for tax paid abroad.

Monday, January 29, 2024 OFFICIAL GAZETTE 127
07D290000 Amount of credit for Withheld Income Tax.
07D292000 Amount of tax on income subject to REFIPRES.
07D293000 Amount of dividends or profits subject to preferential tax regimes under the tenth paragraph of article 177 LISR. 07D314000 (1) Amount paid in the supplementary declaration. 07D317000 (2) Amount paid in the supplementary declaration. 07D320000 (3) Amount paid in the supplementary declaration. 07D323000 (4) Amount paid in the supplementary declaration. 07D326000 (5) Amount paid in the supplementary declaration. 07D329000 (6) Amount paid in the supplementary declaration. 07D332000 (7) Amount paid in the supplementary declaration. 07D335000 (8) Amount paid in the supplementary declaration. 07D338000 (9) Amount paid in the supplementary declaration. 07D341000 (10) Amount paid in the supplementary declaration. 07D344000 (11) Amount paid in the supplementary declaration. 07D347000 (12) Amount paid in the supplementary declaration. 07D354000 Amount of the benefit. 07D371000 (1) Amount paid. 07D374000 (2) Amount paid. 07D377000 (3) Amount paid. 07D380000 (4) Amount paid. 07D383000 (5) Amount paid. 07D386000 (6) Amount paid. 07D389000 (7) Amount paid. 07D392000 (8) Amount paid. 07D395000 (9) Amount paid. 07D398000 (10) Amount paid. 07D401000 (11) Amount paid. 07D404000 (12) Amount paid. 07D421000 (1) Amount paid in the supplementary declaration. 07D424000 (2) Amount paid in the supplementary declaration. 07D427000 (3) Amount paid in the supplementary declaration. 07D430000 (4) Amount paid in the supplementary declaration. 07D433000 (5) Amount paid in the supplementary declaration. 07D436000 (6) Amount paid in the supplementary declaration. 07D439000 (7) Amount paid in the supplementary declaration. 07D442000 (8) Amount paid in the supplementary declaration. 07D445000 (9) Amount paid in the supplementary declaration. 07D448000 (10) Amount paid in the supplementary declaration. 07D451000 (11) Amount paid in the supplementary declaration. 07D454000 (12) Amount paid in the supplementary declaration. 07D461000 Amount of the benefit. 07D478000 (1) Amount paid. 07D481000 (2) Amount paid. 07D484000 (3) Amount paid. 07D487000 (4) Amount paid. 07D490000 (5) Amount paid. 07D493000 (6) Amount paid.

128 OFFICIAL GAZETTE Monday, January 29, 2024
07D496000 (7) Amount paid.
07D499000 (8) Amount paid.
07D502000 (9) Amount paid.
07D505000 (10) Amount paid.
07D508000 (11) Amount paid.
07D511000 (12) Amount paid.
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, 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 consist only of digits from 0 to 9. The amounts indicated must be recorded in pesos, not in thousands of pesos. 07D303000 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 this. 07D410000 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 this. Numeric character data with two decimals. They will be recorded with integers and two decimals, without the percentage sign.
Annex Data to be provided
1.- General Balance Sheet. 2023 and 2022.
2.- Statement of Results. Total 2023 and 2022 related parties 2023 and 2022, unrelated parties 2023 and 2022. 3.- Statement of Changes in Equity. Contributed capital: share capital, contributions for future capital increases formalized in shareholders' meeting, premium on sale of shares, other contributed capital accounts, earned capital:
capital reserves, result of previous years, result from valuation of available-for-sale securities, result from holdings of non-monetary assets (by valuation of fixed assets), other earned capital accounts, net profit, net loss and total equity. 4.- Statement of Cash Flows. 2023 and 2022. 5.- Comparative analysis of the accounts of the statement of results. 2023, 2022, related parties and non- related parties 2023 and 2022, accumulative or deductible for ISR: 2023 and 2022, non-accumulative or non-taxable for ISR (income) non-deductible (expenses) for ISR 2023 and 2022. 6.- List of contributions owed by the taxpayer as 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 differences not materially investigated by audit.

Monday, January 29, 2024 OFFICIAL GAZETTE 129
Annex Data to be provided
7.- 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. 8.- Reconciliation between accounting and fiscal result for Income Tax purposes. 2023 and 2022. 9.- Financial derivative operations. Sum of notionals, profit by counterparty, loss by counterparty, 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 fiscal year in the percentage of participation, value of the investment. 11.- Partners or shareholders who held shares or partnership interests. Amount of contributions that are not premium on share subscription, amount of capital withdrawals, amount of loans made and received, amount of premium on share subscription. 12.- Transactions 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 would be considered as agreed with independent parties in comparable operations, modified amount. 13.- Taxpayer information on transactions with related parties. Data to be provided. 14.- Informative data. Amount. 15.- Operations carried out with residents abroad. Amount of the operation, ISR withheld determined by audit, ISR withheld paid, difference. 16.- Investments. MOI at the beginning of the fiscal year, balance pending to deduct at the beginning of the fiscal year, plus: MOI of acquisitions during the fiscal year, less: disposals and/or write-offs during the fiscal year, less: deduction in the fiscal year, less: immediate deduction in the fiscal year, balance pending to deduct at the end of the fiscal year. 17.- Loans. Outstanding loan balance as of December 31, 2022, total amount of interest paid and/or accrued, ISR withheld in the fiscal year, outstanding balance as of December 31, 2023, total amount of interest deducted in the audited fiscal year. 19.- Operations subject to preferential tax regimes. Total amount of fiscal profits or losses in the shareholding participation, total accumulative or taxable income in the fiscal year, direct participation or average indirect participation per day of the taxpayer in the fiscal year (percentage): amount, contributions and refunds: total amount of investments or contributions made during the fiscal year, contributions and refunds: total amount of capital refunds received during the fiscal year, data of the entity located in a preferential tax regime: total fiscal profits or losses of the fiscal year, data of the entity located in a preferential tax regime: total distributed profits in the fiscal 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, tax on income subject to REFIPRES.

130 OFFICIAL GAZETTE Monday, January 29, 2024
Annex Data to be provided
20.- Deduction of net interest of the fiscal year (for the purposes of 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 all persons members of the group or all related parties, taxpayer's deduction limit, total accrued interest deriving from debts (deductible amounts), net interest pending to deduct from previous years (applicable from fiscal year 2021), 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 dfrom deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted fiscal profit, net interest limit, 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, 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 consist only of digits from 0 to 9. The amounts indicated must be recorded in pesos, not in thousands of pesos.
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 direct subject or in their capacity as withholding agent. Rate, tariff, or quota. 9.- Financial derivative operations. Percentage of cash settlement, percentage of in-kind settlement, proportion representing of accumulative income and/or authorized deductions.

Monday, January 29, 2024 OFFICIAL GAZETTE 131

10.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Participation percentage in the entity's capital.

11.- Partners or shareholders who held shares or equity interests.
Participation percentage of the partner or shareholder during the fiscal year, 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, 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 during the fiscal year (percentage): percentage, preferential rate by treaty.

20.- Deduction of net interest for the fiscal year (for the purposes of 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.
Representative percentage amounts 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

7.- List of contributions to be paid. Credit institution or SAT, payment in installments (data from the free-form document): receiving administration.

9.- Derivative financial operations. Country of residence, number of contracts entered into, concept of derivative financial operations (for the purposes of Article 16-A 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, 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 "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.

15.- 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.

132 OFFICIAL GAZETTE Monday, January 29, 2024

17.- Loans. Type of financing, in case that in the "type of financing" column, you selected the concept "other", specify concept: country of residence for tax purposes, type of currency, denomination of the interest rate, frequency of interest payment due date, in case that in the column "frequency of interest payment due date" you selected the concept "other", specify concept: destination of the borrowed capital.

19.- Operations subject to preferential tax regimes.
Fiscal residence country, type of currency of the fiscal residence country, 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, in the case of income generated in participation with other entities, activity carried out by the entity in which it participates, operations with trust or with the entity or foreign fiscally transparent legal figure, description of the trust's object, capacity in which it participates in the trust or in the entity or foreign fiscally transparent legal figure, indicate if it 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 cannot contain special signs (commas, brackets, parentheses, etc.).

Annex Data to provide

7.- List of contributions to be paid. Payment date, payment in installments (data from the free-form document): submission date, letter of authorization for 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 its subsidiary.

11.- Partners or shareholders who held shares or equity interests.
Holding period: from and to.

17.- Loans. Term of the loan from and to.

19.- Operations subject to preferential tax regimes.
Trust or entity or foreign fiscally transparent legal figure: term from, trust or entity or foreign fiscally transparent legal figure: term 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 25/03/2018. 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 /.

Monday, January 29, 2024 OFFICIAL GAZETTE 133

Annex Data to provide

18.- Integration of tax losses from previous years.
2023 to 2013.

For the purposes of these 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 provide

12.- Transactions with related parties. Does the operation involve unique and valuable contributions (yes or no), if yes indicate in the annex called additional information, which unique and valuable contributions are involved, is the operation agreed upon as with independent parties in comparable operations (yes or no), were the values of acts or activities for VAT, or rather, the 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), indicate if it obtained the benefit of treaties to avoid double taxation (yes, no, n/a).

15.- Operations carried out with residents abroad.
Does Mexico have a broad information exchange agreement with the country in the previous column (yes or no), indicate if it is a related party (yes or no), did it withhold and remit for this operation (yes or no), did it apply the benefits of any treaty celebrated by Mexico to avoid double taxation (yes or no).

17.- Loans. Was it the effective beneficiary of the interests (yes or no), did it guarantee the loan (yes or no), did it carry out placements abroad (yes or no).

18.- Integration of tax losses from previous years.
2023 to 2013.

19.- Operations subject to preferential tax regimes.
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, does it have the information of the entity that generated income by participation with other entities (yes or no), operations with trust 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).

20.- Deduction of net interest for the fiscal year (for the purposes of Article 28, fraction XXXII of the LISR). Is it located in any of the exceptions established in Article 28, fraction XXXII of the LISR (yes or no).

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

134 OFFICIAL GAZETTE Monday, January 29, 2024

Annex Data to provide

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

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.

Loans. Tax identification number or RFC, number of registration of the creditor resident abroad before the SAT valid during the audited fiscal year, number of letter of authorization of the CNBV for the public offer abroad of securities issued in Mexico.

18.- Integration of tax losses from previous years.
2023 to 2013.

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

20.- Deduction of net interest for the fiscal year (for the purposes of Article 28, fraction XXXII of the LISR). Tax identification number or RFC of each of the persons members of the group or of each related party.

For the purposes of these data, figures referring to the indicated data will be recorded.

Alphanumeric character data.
Alphabetic characters only in uppercase.
For the purposes of the RFC data of the annexes: 11.- partners or shareholders who held shares or equity interests, 12.- transactions with related parties and 18.- integration of tax losses from previous years, the data will be recorded according to the following characteristics:

Data of 13 alphanumeric characters maximum, composed of:
Four letters for individuals, or underscore and three letters for legal entities.
Six numeric characters corresponding to the date (four 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 &).

Monday, January 29, 2024 OFFICIAL GAZETTE 135

Content and characteristics for filling out the audit report.
Data applicable to the audit report of:
D. Non-bank financial intermediaries

Identification Data
Data to provide:
Taxpayer, legal representative, public accountant.

10A000000 RFC (of the taxpayer).
10B000000 RFC (of the public accountant).
10B015000 RFC (of the firm).
10C000000 RFC (of the legal representative).

Data, RFC of the taxpayer, legal representative, public accountant, and firm.
Data of 13 alphanumeric characters maximum, composed of:

Four letters for individuals; or underscore 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: REXT990101XXX. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &).

10A001000 Trade name or corporate name.
10B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)).
10B014000 Name of the firm.
10C010000 Name (of the legal representative) (paternal surname, maternal surname, name(s)).

Data, full name will be recorded: paternal surname, maternal surname, and name(s), of the legal representative, public accountant, and firm. Alphanumeric character data. Alphabetic characters only in uppercase.

10B002000 CURP (of the public accountant).
10C040000 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 cannot contain special signs (commas, brackets, parentheses, etc.).

136 OFFICIAL GAZETTE Monday, January 29, 2024

Fiscal domicile of the taxpayer, legal representative, and public accountant:
10A002000 Federal entity (of the taxpayer).
10B004000 Federal entity (of the public accountant).
10C050000 Federal entity (of the legal representative).
10C150000 Entity in which the notary is located (legal representative).
Data chosen from a list (catalog).

10A003000 Borough or municipality (of the taxpayer).
10B005000 Borough or municipality (of the public accountant).
10C060000 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.).

10A004000 Neighborhood or locality (of the taxpayer).
10B006000 Neighborhood or locality (of the public accountant).
10C070000 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.).

10A005000 Postal code (of the taxpayer).
10B007000 Postal code (of the public accountant).
10C080000 Postal code (of the legal representative).
Complete postal code data.
Exact five-digit numeric data, without sign.
This data cannot contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9.

10A006000 Street, exterior and interior number (of the taxpayer).
10B008000 Street, exterior and interior number (of the public accountant).
10C090000 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.).

10A007000 City or population (of the taxpayer).
10B009000 City or population (of the public accountant).
10C100000 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.).

10A008000 Telephone (of the taxpayer).
10B100000 Telephone (of the public accountant or of the firm).
10C110000 Telephone (of the legal representative).
Data of twenty alphanumeric characters maximum.
This data cannot contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) It must consist only of digits from 0 to 9.

Monday, January 29, 2024 OFFICIAL GAZETTE 137

10A009000 Email (of the taxpayer).
10B110000 Email (of the public accountant).
10B120000 Email of the tax mailbox.
10C120000 Email (of the legal representative).
Alphanumeric character data.
Alphabetic characters can be recorded in lowercase.
This data can contain special signs (periods, hyphens, at sign, etc.).

10A100000 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 was selected.

10A110000 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 2014 Fiscal Miscellaneous Resolution and its corresponding modifications must be taken into account. This text cannot contain special signs (commas, brackets, parentheses, etc.).

10C002000 National (legal representative).
10C003000 Foreigner (legal representative).
Two-character alphabetic data (yes or no).
Use only alphabetic characters in uppercase.
This text cannot contain special signs (commas, brackets, parentheses, etc.).

10C130000 Deed number (legal representative).
10C140000 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.

10C16000 Date of power of attorney (legal representative).
10C17000 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 /).

10B003000 Public accountant registration number.
10B16000 Firm registration number.
For the purposes of this data, the number assigned by the General Administration of Federal Fiscal Audit to the registered public accountant and to its firm will be recorded. Exact five-digit numeric data, 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.

10B13000 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.).

138 OFFICIAL GAZETTE Monday, January 29, 2024

General Data.
Data to provide:

10D000000 Competent authority.
10D001000 Headquarters to which the ADAF belongs.
10D002000 Administration.
10D003000 Obligated or optional.
10D008000 Type of company.
10D018000 Type of special taxpayer.
10D026000 Select the costing system used for tax purposes:
10D031000 Type of opinion.
10D046000 It is about:
10D187000 It was carried out for purposes of:
10D202000 In what capacity did it participate in a merger:
10D226000 In what capacity did it participate in a spin-off:
10D289000 Indicate the country where the resident foreign societies paid the Income Tax credited by the taxpayer (1). 10D290000 Indicate the country where the resident foreign societies paid the Income Tax credited by the taxpayer (2). 10D291000 Indicate the country where the resident foreign societies paid the Income Tax credited by the taxpayer (3). 10D327000 If yes to the previous question, indicate the reason why it stopped applying the ISR tax incentive. 10D330000 (1) Corresponding to the month of:
10D333000 (2) Corresponding to the month of:
10D336000 (3) Corresponding to the month of:
10D339000 (4) Corresponding to the month of:
10D342000 (5) Corresponding to the month of:
10D345000 (6) Corresponding to the month of:
10D348000 (7) Corresponding to the month of:
10D351000 (8) Corresponding to the month of:
10D354000 (9) Corresponding to the month of:
10D357000 (10) Corresponding to the month of:
10D360000 (11) Corresponding to the month of:
10D363000 (12) Corresponding to the month of:
10D387000 (1) Corresponding to the month of:
10D390000 (2) Corresponding to the month of:
10D393000 (3) Corresponding to the month of:
10D396000 (4) Corresponding to the month of:
10D399000 (5) Corresponding to the month of:
10D402000 (6) Corresponding to the month of:
10D405000 (7) Corresponding to the month of:
10D408000 (8) Corresponding to the month of:
10D411000 (9) Corresponding to the month of:
10D414000 (10) Corresponding to the month of:
10D417000 (11) Corresponding to the month of:
10D420000 (12) Corresponding to the month of:
10D423000 What is its functional currency.

Monday, January 29, 2024 OFFICIAL GAZETTE 139

10D434000 If yes to the previous question, indicate the reason why it stopped applying the ISR tax incentive. 10D437000 (1) Corresponding to the month of:
10D440000 (2) Corresponding to the month of:
10D443000 (3) Corresponding to the month of:
10D446000 (4) Corresponding to the month of:
10D449000 (5) Corresponding to the month of:
10D452000 (6) Corresponding to the month of:
10D455000 (7) Corresponding to the month of:
10D458000 (8) Corresponding to the month of:
10D461000 (9) Corresponding to the month of:
10D464000 (10) Corresponding to the month of:
10D467000 (11) Corresponding to the month of:
10D470000 (12) Corresponding to the month of:
10D494000 (1) Corresponding to the month of:
10D497000 (2) Corresponding to the month of:
10D500000 (3) Corresponding to the month of:
10D503000 (4) Corresponding to the month of:
10D506000 (5) Corresponding to the month of:
10D509000 (6) Corresponding to the month of:
10D512000 (7) Corresponding to the month of:
10D515000 (8) Corresponding to the month of:
10D518000 (9) Corresponding to the month of:
10D521000 (10) Corresponding to the month of:
10D524000 (11) Corresponding to the month of:
10D527000 (12) Corresponding to the month of:
10D530000 What is its functional currency.

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

10D022000 Start date of the fiscal year.
10D023000 End date of the fiscal year.
10D024000 Start date of the previous fiscal year.
10D025000 End date of the previous fiscal year.
Data of the audited fiscal year and of the previous fiscal year.
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

10D004000 Opted to audit its financial statements by taxable income (for the purposes of Article 32-A CFF). 10D005000 Opted to audit its financial statements by the value of its assets (for the purposes of Article 32-A CFF).

140 OFFICIAL GAZETTE Monday, January 29, 2024
10D006000 Opted to audit its financial statements based on the number of workers (for the purposes of Article 32-A of the Federal Tax Code). 10D009000 Is part of a partnership in participation. 10D010000 Is part of a trust. 10D016000 First audit opinion. 10D017000 Is a company specialized in investment in energy, electricity, and infrastructure assets. 10D019000 Affiliate company. 10D020000 Subsidiary company. 10D021000 Cooperative society. 10D037000 Conducted transactions with related parties. 10D038000 If your answer was affirmative in index 10D037000 (you must fill out Annexes 13 and 14). 10D039000 Conducted transactions with domestic related parties. 10D040000 Conducted transactions with foreign related parties. 10D041000 This is a fiscally transparent foreign entity and/or a foreign legal figure. 10D042000 In the fiscal year, it decreased pending tax losses to be applied from previous years referred to in fraction II of Article 9 of the Income Tax Law (if affirmative, you must fill out Annex 19). 10D043000 The taxpayer applied criteria contrary to those published in the Official Gazette as non-binding criteria for tax and customs provisions. 10D045000 Obtained some resolution from the SAT or the Ministry of Finance and Public Credit that affected its tax situation during the fiscal year. 10D054000 Obtained some favorable resolution from jurisdictional authorities that affected its tax situation during the fiscal year (includes PTU). 10D061000 Has filed any means of defense against tax provisions. 10D064000 Is obliged to disclose reportable schemes for the fiscal year. 10D072000 Entered into derivative financial operations that had tax effects during the fiscal year in the Income Tax (if affirmative, you must fill out Annex 10). 10D073000 Maintained permanent investments in subsidiaries, associates, and affiliates during the fiscal year (if affirmative, you must fill out Annex 11). 10D074000 Carried out transactions with residents abroad (if affirmative, you must fill out Annex 16). 10D075000 Obtained loans during the fiscal year (if affirmative, you must fill out Annex 18). 10D076000 Has had changes in name or corporate name during the audited fiscal year. 10D077000 If affirmative to the previous index, it 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. 10D083000 Has had changes in tax domicile during the audited fiscal year. 10D084000 If affirmative to the previous index, it has all notices of change of tax domicile (for the purposes of Article 29, fraction III of the RCFF). 10D085000 Has updated economic activities and obligations during the audited fiscal year. 10D086000 If affirmative to the previous index, it has all notices of update of economic activities and obligations (for the purposes of Article 29, fraction VII of the RCFF). 10D087000 For the audited fiscal year, it 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).

Monday, January 29, 2024 OFFICIAL GAZETTE 141
10D088000 During the fiscal year, notices of compensation of balances in favor were presented (for the purposes of Article 23 of the CFF). 10D089000 Indicate if during the fiscal year its partners, shares, or equivalents were sold by the taxpayer, if it complied with what is established in Article 26, fraction XI of the CFF. 10D090000 Has shareholders resident in the country. 10D091000 If affirmative to the previous index, they are registered in the Federal Taxpayer Registry (for the purposes of Article 27 of the CFF). 10D096000 Has employees. 10D104000 If negative to the question in index 10D096000, it has any personnel service contracts (outsourcing). 10D110000 Obtained a loss from the alienation of accounts and documents receivable in the fiscal year. 10D111000 The accounts and documents receivable in the fiscal year were assigned as part of a restructuring or payment of dividends or profits. 10D113000 Kept accounting for the purposes of Article 28 of the CFF, its regulations, and with Article 32, fraction I of the VAT Law. 10D114000 The supporting documentation of the records or entries is available at its tax domicile (for the purposes of Article 28, fraction III of the CFF). 10D121000 Journal. 10D122000 Ledger. 10D123000 Minutes of partners' or shareholders' meetings. 10D124000 Partners or shareholders. 10D125000 The taxpayer participated in a restructuring in which the alienation of its shares at tax 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 Income Tax Law). 10D126000 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). 10D128000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes. 10D129000 Recognized or reported said income. 10D130000 The taxpayer changed its business model. 10D131000 Issue receipts for the activities carried out and keep the files (for the purposes of Article 76, fractions II and XVII of the Income Tax Law). 10D138000 Obtained tax refunds from the authority that generated interest. 10D139000 If affirmative, it accumulated income from interest paid by the tax authority. 10D140000 Submit on time and in the proper form the obligation provided for in fraction I, of Article 55 of the Income Tax Law. 10D141000 Submit on time and in the proper form the obligation provided for in fraction II of Article 55 of the Income Tax Law. 10D142000 During the fiscal 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. 10D143000 With respect to said activities, it complied on time and in the proper form with the obligation provided for in fraction
II of Article 55 of the Income Tax Law, as provided in Article 89 of that same regulation. 10D144000 Indicate if it alienated shares or intangibles during the fiscal year. 10D146000 Is a related party. 10D148000 Is a related party.

142 OFFICIAL GAZETTE Monday, January 29, 2024
10D150000 Is a related party.
10D152000 Is a related party.
10D154000 Is a related party.
10D159000 Made withholding.
10D161000 In case of having a tax loss in the alienation of shares, it presented notice within ten days following the date of the operation. 10D164000 Indicate if it transmitted monetary assets by more than 51%. 10D165000 Indicate if it carried out a refund or reduction of shares. 10D166000 Indicate if it refunded premium on share subscription. 10D170000 Indicate if it carried out a refund or reduction of shares derived from the absorption of financial losses. 10D178000 The various losses met all the deduction requirements established in Article 27 of the Income Tax Law. 10D179000 Has a pension, retirement, and seniority premium fund. 10D181000 Indicate if it deducts the returns from the investment of funds destined for reserves for the granting of pensions or retirements to staff. 10D182000 Indicate if the reserve for the pension fund is included in the annual inflationary adjustment within the credits. 10D183000 In the fiscal year, it deducted uncollectible credits referred to in fraction V of Article 25 of the Income Tax Law. 10D184000 In the case of losses from uncollectible credits, it complies with the requirements indicated in fraction XV of Article 27 of the Income Tax Law. 10D186000 It carried out derivative financial operations (for the purposes of Article 20 of the Income Tax Law). 10D188000 If affirmative, it accumulated income from derivative financial operations. 10D190000 It made deductions related to derivative financial operations. 10D192000 It obtained losses in derivative financial operations with related parties under the terms of Article 28, fraction XIX of the Income Tax Law. 10D277000 It maintained investments through trusts for the acquisition or construction of real estate (FIBRAs). 10D278000 If affirmative to the previous index, it complied with all the requirements provided for in Articles 187 and 188 of the Income Tax Law. 10D279000 It was part of a trust for the acquisition or construction of real estate (FIIBRA). 10D280000 If affirmative to the previous index, it complied with all the requirements provided for in Articles 187 and 188 of the Income Tax Law. 10D282000 It verified that the tax paid abroad and credited in the fiscal year, 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. 10D283000 The credited tax was paid directly by the taxpayer abroad. 10D288000 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 for in the applicable tax regulations for its credit had been met. 10D292000 It credits only the Income Tax paid abroad in the fiscal year. 10D293000 Indicate if it credits a remainder of the Income Tax paid abroad corresponding to previous fiscal years. 10D294000 It carried out transactions with preferential tax regimes, through entities or foreign
legal figures that are fiscally transparent abroad (if affirmative, you must fill out Annex 20). 10D310000 It performs acts or activities not subject to Value Added Tax.

Monday, January 29, 2024 OFFICIAL GAZETTE 143
10D311000 It complied with the tax provisions to determine the taxable and exempt acts or activities. 10D312000 It applied the option of Article 5o.-B of the VAT Law for the proration of the unidentified tax with taxable activities, for which the 0% rate and exempt activities apply. 10D313000 Indicate if for the purposes of the determination of the definitive monthly payments of the Value Added Tax, it credits the tax at 100%. 10D314000 It made adjustments to the value of the creditable tax (for the purposes of Article 5o.-A of the VAT Law). 10D316000 It excludes the concepts indicated in fractions IV, V, VI, and IX of Article 5o.-C of the Law, to calculate the proportion mentioned in the first paragraph of Article 5o.-C of the Law. (for the purposes of Article 5o.-C of the Law). 10D317000 In the case of being a multiple-object financial company not part of the financial system, in terms of what is provided in Article 8 of the Income Tax Law, it charged VAT to the interest paid. 10D320000 It opted to apply the tax incentive in the matter of Income Tax from the Decree of tax incentives for the northern border region, published in the Official Gazette on December 31, 2018 (if affirmative, you must fill out from index 10150124000000 to 10150152000000 of Annex 15). 10D322000 It is registered in the beneficiary registry of the incentive for the northern border region. 10D326000 It ceased to apply the tax incentive in the matter of Income Tax indicated in the Decree of tax incentives for the northern border region, published in the Official Gazette on December 31, 2018. 10D329000 It presented at the latest in 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 Income Tax. 10D367000 The age of the tax domicile, or of any branch, establishment, or other in the northern border region is less than 18 months. 10D370000 In addition to the northern border region incentive, it applied another tax treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. 10D373000 It collaborated with the annual program of real-time verification for the purposes of Article seventh, second paragraph, fraction IV, of the Decree of tax incentives for the northern border region, published in the Official Gazette on December 30, 2020. 10D377000 It opted to apply the tax incentive in the matter of VAT indicated in the Decree of tax incentives for the northern border region, published in the Official Gazette on December 31, 2018. 10D379000 (a) alienation of goods. 10D380000 (b) provision of independent services. 10D381000 (c) granting of the temporary use or enjoyment of goods. 10D382000 It ceased to apply the tax incentive in the matter of VAT, indicated in the Decree of tax incentives for the northern border region, published in the Official Gazette on December 31, 2018. 10D385000
It is a natural or legal person with business activities obliged to make withholding for services for the purposes of Article 1o., fraction IV of the VAT Law. 10D386000 If 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 consideration effectively paid. 10D424000 It is obliged to carry out volumetric control. 10D425000 It is an importer of a specific sector. 10D427000 It opted to apply the tax incentive in the matter of Income Tax from the Decree of tax incentives for the southern border region, published in the Official Gazette on December 30, 2020 (if affirmative, you must fill out from index 01150153000000 to 01150181000000 of Annex 15). 10D429000 It is registered in the beneficiary registry of the incentive for the southern border region.

144 OFFICIAL GAZETTE Monday, January 29, 2024
10D433000 It ceased to apply the tax incentive in the matter of Income Tax indicated in the Decree of tax incentives for the southern border region, published in the Official Gazette on December 30, 2020. 10D436000 It presented at the latest in 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 Income Tax. 10D474000 The age of the tax domicile, or of any branch, establishment, or other in the southern border region is less than 18 months. 10D477000 In addition to the southern border region incentive, it applied another tax treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. 10D480000 It collaborated with the annual program of real-time verification for the purposes of Article seventh, second paragraph, fraction VI of the Decree of tax incentives for the southern border region, published in the Official Gazette on December 30, 2020. 10D484000 It opted to apply the tax incentive in the matter of VAT indicated in the Decree of tax incentives for the southern border region, published in the Official Gazette on December 30, 2020. 10D486000 (a) alienation of goods. 10D487000 (b) provision of independent services. 10D488000 (c) granting of the temporary use or enjoyment of goods. 10D489000 It ceased to apply the tax incentive in the matter of VAT, indicated in the Decree of tax incentives for the southern border region, published in the Official Gazette on December 30, 2020. 10D492000 It is a natural or legal person with business activities obliged to make withholding for services for the purposes of Article 1o., fraction IV of the VAT Law. 10D493000 If 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 consideration effectively paid. 10D531000 It is obliged to carry out volumetric control. 10D532000 It is an importer of a specific sector. Data of two alphabetic characters, (yes or no) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 10D047000 The requirements established in the resolution (authorization or consultation) were met. 10D092000 It has inventories in its accounting records. 10D093000 If affirmative, it carries out a control of the inventories of merchandise, raw materials, work in progress, and finished products as appropriate (for the purposes of Article ISR 76 fraction XIV of the Income Tax Law). 10D094000 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 year. 10D095000 Indicate if it verified that the operations with that customer or supplier do not give tax effect for the purposes of Article 69-B of the CFF. 10D103000 It created a reserve for a pension or retirement fund for staff
or made changes to said fund (for the purposes of Articles 29 of the Income Tax Law and 65 of the Regulations of the Income Tax Law). 10D115000 Regarding commission agents, it carried out the separation in its accounting and records of the operations that they carry out on their own account from those that they carry out on behalf of the principal (for the purposes of Articles 32 fraction II of the VAT Law and 35 of the VAT Regulations). 10D116000 It issued and delivered fiscal receipts (for the purposes of Articles 32, fraction III of the VAT Law; 20 and 74 of the VAT Regulations). 10D117000 It issued fiscal receipts for the withholding of the tax that is made in the cases provided for in Article 1o.-A, (for the purposes of Article 32, fraction V of the VAT Law, as well as with the applicable rules of the RMF for 2023).

Monday, January 29, 2024 OFFICIAL GAZETTE 145
10D118000 It provided monthly and on time to the tax authorities, the information on the persons to whom it withheld taxes (for the purposes of Article 32, fraction V of the VAT Law as well as with the applicable rules of the RMF for 2023). 10D119000 It provided monthly and on time to the tax authorities, the information on the payment, withholding, credit, and transfer of the Value Added Tax in the 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 VAT Law, as well as with the applicable rules of the RMF for 2023). 10D127000 The shares of the taxpayer related to the restructuring referred to in the previous index remained in the restructured group during the audited fiscal year. 10D132000 Issue fiscal receipts in which the amount of payments made to residents abroad is recorded in terms of Title V of the Income Tax Law and the withheld tax (for the purposes of Article 76, fraction III of the Income Tax Law). 10D133000 Keep a record of the operations that it carried out with securities issued in series (for the purposes of Articles 76, fraction VIII of the Income Tax Law and 111 of the Regulations of the Income Tax Law). 10D134000 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 Income Tax Law). 10D135000 Provide to the partners or shareholders to whom dividends were paid, a fiscal receipt in which their amount, the withheld Income Tax, is indicated, 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 Income Tax Law). 10D136000 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 (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 RMF for 2023). 10D137000 Withhold and pay the additional Income Tax at the rate of 10% on the distributed dividends or profits (for the purposes of Article 140, second paragraph of the Income Tax Law). 10D171000 If applicable, when it has borrowed capitals and grants loans to third parties, it has applied the cap established for its deduction (for the purposes of Articles 27, fraction VII of the Income Tax Law and 38 of its Regulations of the Income Tax Law). 10D172000 In the case of fees or gratuities to administrators, commissioners, directors, general managers, or members of the board of directors, supervisory, 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). 10D173000 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, and they have been carried out (for the purposes of Article 27, fraction X of the Income Tax Law). 10D174000 In the case of the acquisition cost or the interest that derives from received credits, they correspond to those of the market and when they have exceeded, the excess had been considered as non-deductible (for the purposes of Article 27, fraction XIII of the Income Tax Law). 10D175000 In the case of per diems or travel expenses, it was verified that the requirements provided for in fraction V of Article 28 of the Income Tax Law had been met. 10D176000 In the case of the granting of the temporary use or enjoyment of automobiles and airplanes, it complied with the requirements established for its deduction (for the purposes of Articles 28, fraction XIII of the Income Tax Law and 60 of the Regulations of the Income Tax Law). 10D177000 In the case of loss from the alienation of shares and other securities, as well as financial losses that come from derivative financial operations of 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 Income Tax Law, as well as with the applicable rules of the RMF for 2023). 10D185000 In case that in the fiscal year it ceased to use the direct costing system based on historical costs, it considered for tax purposes as the initial inventory of the fiscal year the value of the final inventory valued with the direct costing system based on historical costs (for the purposes of Article 69 G, fraction II of the Regulations of the Income Tax Law).

146 DIARIO OFICIAL Lunes 29 de enero de 2024
10D194000 Considered as part of the financial system. (for the purposes of article 7, third paragraph of the Law). 10D195000 Has a specific resolution from the Tax Administration Service to be considered as part of the financial system. (for the purposes of article 7, fourth paragraph of the Law). 10D196000 Applies the specific provisions established in the Income Tax Law, for taxpayers who are part of the financial system. 10D197000 Considering the level of operation for which the credit union was authorized, it carried out exclusively the operations listed in article 40 of the Credit Unions Law. 10D198000 During the fiscal year, it carried out discount, loan, or credit operations of any kind with persons who were not members of the credit union, except with the persons and trusts expressly authorized in article 40, sections I and II of the Credit Unions Law. 10D199000 Prepared an inventory of stock on the date the fiscal year ended (for the purposes of article 76, section IV of the Law). 10D200000 Deducted the amount constituted or increased during the fiscal year, after review by the National Banking and Securities Commission, the contingency reserve (for the purposes of article 47 of the Law). 10D201000 If at the end of the fiscal year, the decrease in the contingency reserve applicable to general warehouse receipts was applicable, with respect to those constituted in the immediately preceding fiscal year, the difference was considered as taxable income in the fiscal year (for the purposes of article 47 of the Law). 10D228000 Transferred tax attributes such as tax losses, CUFIN, CUCA. 10D281000 Has the supporting documentation for the foreign income tax paid that was credited. 10D284000 Meets the requirements established in article 5 of the Income Tax Law to credit foreign income tax. 10D295000 Has a transfer pricing study for the operations carried out. 10D297000 Credited tax paid in REFIPRES. 10D299000 Met all requirements to apply withholding income tax from REFIPRES. 10D301000 Indicate if you declared tax on income subject to REFIPRES. 10D304000 The taxpayer made any payment to a resident abroad, in which the income tax corresponding to said foreign resident was covered by the taxpayer itself. 10D305000 Applied what is provided in article 1.13. of the Decree that compiles various tax benefits and establishes administrative simplification measures, published in the DOF on December 26, 2013. 10D306000 Applied any treaty to avoid double taxation. 10D307000 Has the necessary documentation to prove residence in the country in question, in terms of article 4 of the Income Tax Law. 10D308000 Met all requirements to apply a preferential withholding rate. 10D309000 Applied what is provided in article 1.4. of the Decree that compiles various tax benefits and establishes administrative simplification measures, published in the DOF on December 26, 2013. 10D315000 In the case of net interest of the fiscal year, verified that the credit of VAT derived
from interest was met with the requirements established for its credit (for the purposes of article 5, section I of the VAT Law). 10D318000 Applied what is provided for the purposes of article 2.1. of the Decree that compiles various tax benefits and establishes administrative simplification measures, published in the DOF on December 26, 2013. 10D319000 Applied what is provided for the purposes of article 2.2. of the Decree that compiles various tax benefits and establishes administrative simplification measures, published in the DOF on December 26, 2013. 10D368000 Has a branch, agency, or any other establishment located within the border region, to which the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018, is applicable.

Lunes 29 de enero de 2024 DIARIO OFICIAL 147
10D369000 Located in the circumstances of article six, section XI of the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 10D384000 Located in the circumstances of articles thirteen, section IV of the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 10D475000 Has a branch, agency, or any other establishment located within the border region, to which the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020, is applicable. 10D476000 Located in the circumstances of article six, section XI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 10D491000 Located in the circumstances of articles twelve, section V of the Decree on tax 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.). 10D049000 Date of office 1. 10D051000 Date of office 2. 10D053000 Date of office 3. 10D056000 Date of resolution 1. 10D058000 Date of resolution 2. 10D060000 Date of resolution 3. 10D062000 Date of submission of the multiple informational declaration. (normal). 10D063000 Date of submission of the multiple informational declaration. (last complementary). 10D070000 Date of presentation of the normal informational declaration. 10D071000 Date of presentation of the informational declaration (last complementary). 10D203000 Date on which the merger took effect. 10D227000 Date on which the spin-off took effect. 10D273000 Date of commencement of liquidation. 10D324000 Date of authorization to apply the income tax incentive. 10D328000 Date on which the income tax incentive ceased to apply for any of the aforementioned circumstances. 10D331000 (1) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D334000 (2) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D337000 (3) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D340000 (4) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D343000 (5) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D346000 (6) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D349000 (7) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D352000 (8) Date of presentation of the complementary declaration relating to the provisional payment in which
the incentive was applied. 10D355000 (9) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D358000 (10) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D361000 (11) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied.

148 DIARIO OFICIAL Lunes 29 de enero de 2024
10D364000 (12) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D374000 Date of presentation of the annual collaboration report to the real-time verification program. 10D378000 Date of presentation of the notice of application of the VAT tax incentive indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 10D383000 Date on which the VAT incentive ceased to apply. 10D388000 (1) Date of presentation of the remittance of withheld VAT. 10D391000 (2) Date of presentation of the remittance of withheld VAT. 10D394000 (3) Date of presentation of the remittance of withheld VAT. 10D397000 (4) Date of presentation of the remittance of withheld VAT. 10D400000 (5) Date of presentation of the remittance of withheld VAT. 10D403000 (6) Date of presentation of the remittance of withheld VAT. 10D406000 (7) Date of presentation of the remittance of withheld VAT. 10D409000 (8) Date of presentation of the remittance of withheld VAT. 10D412000 (9) Date of presentation of the remittance of withheld VAT. 10D415000 (10) Date of presentation of the remittance of withheld VAT. 10D418000 (11) Date of presentation of the remittance of withheld VAT. 10D421000 (12) Date of presentation of the remittance of withheld VAT. 10D431000 Date of authorization to apply the income tax incentive. 10D435000 Date on which the income tax incentive ceased to apply for any of the aforementioned circumstances. 10D438000 (1) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D441000 (2) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D444000 (3) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D447000 (4) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D450000 (5) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D453000 (6) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D456000 (7) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D459000 (8) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D462000 (9) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D465000 (10) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D468000 (11) Date of presentation of the complementary declaration
relating to the provisional payment in which the incentive was applied. 10D471000 (12) Date of presentation of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D481000 Date of presentation of the annual collaboration report to the real-time verification program. 10D485000 Date of presentation of the notice of application of the VAT tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 10D490000 Date on which the VAT incentive ceased to apply.

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10D495000 (1) Date of presentation of the remittance of withheld VAT.
10D498000 (2) Date of presentation of the remittance of withheld VAT.
10D501000 (3) Date of presentation of the remittance of withheld VAT.
10D504000 (4) Date of presentation of the remittance of withheld VAT.
10D507000 (5) Date of presentation of the remittance of withheld VAT.
10D510000 (6) Date of presentation of the remittance of withheld VAT.
10D513000 (7) Date of presentation of the remittance of withheld VAT.
10D516000 (8) Date of presentation of the remittance of withheld VAT.
10D519000 (9) Date of presentation of the remittance of withheld VAT.
10D522000 (10) Date of presentation of the remittance of withheld VAT.
10D525000 (11) Date of presentation of the remittance of withheld VAT.
10D528000 (12) Date of presentation of the remittance of withheld VAT.
Data of the date of the office, of the resolution, of the submission of the multiple informational declaration and when the spin-off took effect. These data will be composed of ten alphanumeric characters that correspond to the date of the office, of the resolution and of the submission of the multiple informational declaration (two for the day, two for the month and four for the year separated by slashes /). 10D011000 Name or corporate name of the settlor. 10D012000 Name or corporate name of the trustee. 10D013000 Name or corporate name of the beneficiary (1). 10D014000 Name or corporate name of the beneficiary (2). 10D015000 Name or corporate name of the beneficiary (3). 10D044000 Specify the number(s) of criterion(s). 10D048000 Number of office 1. 10D050000 Number of office 2. 10D052000 Number of office 3. 10D055000 Number of resolution 1. 10D057000 Number of resolution 2. 10D059000 Number of resolution 3. 10D065000 Identification number (field 1). 10D066000 Identification number (field 2). 10D067000 Identification number (field 3). 10D068000 Identification number (field 4). 10D069000 Identification number (field 5). 10D145000 Name of buyer 1. 10D147000 Name of buyer 2. 10D149000 Name of buyer 3. 10D151000 Name of buyer 4. 10D153000 Name of buyer 5. 10D205000 Merging entity: name or corporate name. 10D207000 Merged 1: name or corporate name. 10D209000 Merged 2: name or corporate name. 10D211000 Merged 3: name or corporate name. 10D213000 Merged 4: name or corporate name. 10D215000 Merged 5: name or corporate name. 10D217000 Merged 6: name or corporate name. 10D219000 Merged 7: name or corporate name. 10D221000 Merged 8: name or corporate name.

150 DIARIO OFICIAL Lunes 29 de enero de 2024
10D223000 Merged 9: name or corporate name.
10D225000 Merged 10: name or corporate name.
10D323000 Number of office of authorization to apply the income tax incentive.
10D325000 Number or registration key in the beneficiary registry for the incentive for the northern border region. 10D366000 Indicate if the applied tax incentive is by domicile, branch, establishment or other. 10D371000 Benefit obtained, derived from the application of the tax incentive applied. 10D375000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 10D376000 Place of presentation of the annual collaboration report to the real-time verification program. 10D426000 In case of affirmative to the previous index, indicate which one. 10D430000 Number of office of authorization to apply the income tax incentive. 10D432000 Number or registration key in the beneficiary registry for the incentive for the southern border region. 10D473000 Indicate if the applied tax incentive is by domicile, branch, establishment or other. 10D478000 Benefit obtained, derived from the application of the tax incentive applied. 10D482000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 10D483000 Place of presentation of the annual collaboration report to the real-time verification program. 10D533000 In case of affirmative to the previous index, indicate which one. Alphanumeric data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 10D032000 RFC 1. 10D033000 RFC 2. 10D034000 RFC 3. 10D035000 RFC 4. 10D036000 RFC 5. 10D078000 (specify previous name). 10D079000 (specify previous name). 10D080000 (specify previous name). 10D081000 (specify previous name). 10D082000 (specify previous name). 10D105000 (specify name of outsourcing company). 10D106000 (specify name of outsourcing company). 10D107000 (specify name of outsourcing company). 10D108000 (specify name of outsourcing company). 10D109000 (specify name of outsourcing company). 10D204000 Merging entity: RFC. 10D206000 Merged 1: RFC. 10D208000 Merged 2: RFC. 10D210000 Merged 3: RFC. 10D212000 Merged 4: RFC. 10D214000 Merged 5: RFC. 10D216000 Merged 6: RFC. 10D218000 Merged 7: RFC. 10D220000 Merged 8: RFC.

Lunes 29 de enero de 2024 DIARIO OFICIAL 151
10D222000 Merged 9: RFC.
10D224000 Merged 10: RFC.
10D229000 Split 1: RFC.
10D233000 Split 2: RFC.
10D237000 Split 3: RFC.
10D241000 Split 4: RFC.
10D245000 Split 5: RFC.
10D249000 Split 6: RFC.
10D253000 Split 7: RFC.
10D257000 Split 8: RFC.
10D261000 Split 9: RFC.
10D265000 Split 10: RFC.
10D269000 Splitting entity: RFC.
10D274000 (liquidator 1 specify name designation or corporate name).
10D275000 (liquidator 2 specify name designation or corporate name).
10D276000 (liquidator 3 specify name designation or corporate name).
Data, RFC.
Data of maximum 13 alphanumeric characters composed of:

Four letters for individuals; or underscore and three letters for legal entities.
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 &). 10D007000 In case of negative in all questions of indices 10D004000, 10D005000 and 10D006000 above, mention the reason why you present the report. Alphanumeric data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 10D097000 Number of workers. 10D098000 Total of income tax withheld and remitted for salaries. 10D099000 Total of income tax withheld and remitted for assimilated to salaries. 10D100000 Employment subsidy delivered in cash to workers during the fiscal year. 10D101000 Total income from salaries and wages and assimilated concepts. 10D102000 Total exempt income from salaries and wages. 10D112000 Amount of VAT that originated said operation. 10D120000 Amount of VAT withheld from you regarding the provision of services referred to in section IV of article 1o.-A of the VAT Law. 10D155000 Total income from sale of shares. 10D156000 Total income from sale of intangibles. 10D157000 Total average cost of shares disposed of. 10D158000 Total of the original amount of adjusted investment. 10D160000 Amount of remittance for the operation. 10D162000 Amount of pending tax loss to be amortized from disposal of shares and other securities whose yield is not interest in terms of article 8 Income Tax Law. 10D163000 Deductible amount from financial derivative operations agreed outside recognized markets.

152 DIARIO OFICIAL Lunes 29 de enero de 2024
10D167000 Amount of refund or capital reduction carried out.
10D168000 Income tax derived from section I of article 78.
10D169000 Income tax derived from section II of article 78.
10D180000 Indicate the total amount of the reserve for pension funds, retirement funds and seniority premiums, invested in accordance with what is established in article 29, section II, of the Income Tax Law in force in the reviewed fiscal year. 10D189000 Indicate the amount of the corresponding accumulation. 10D191000 In case of affirmative, indicate the amount of the corresponding deduction. 10D193000 In case of affirmative, indicate the corresponding amount. 10D230000 Asset value:
10D231000 Liability value:
10D232000 Share capital value:
10D234000 Asset value:
10D235000 Liability value:
10D236000 Share capital value:
10D238000 Asset value:
10D239000 Liability value:
10D240000 Share capital value:
10D242000 Asset value:
10D243000 Liability value:
10D244000 Share capital value:
10D246000 Asset value:
10D247000 Liability value:
10D248000 Share capital value:
10D250000 Asset value:
10D251000 Liability value:
10D252000 Share capital value:
10D254000 Asset value:
10D255000 Liability value:
10D256000 Share capital value:
10D258000 Asset value:
10D259000 Liability value:
10D260000 Share capital value:
10D262000 Asset value:
10D263000 Liability value:
10D264000 Share capital value:
10D266000 Asset value:
10D267000 Liability value:
10D268000 Share capital value:
10D270000 Asset value:
10D271000 Liability value:
10D272000 Share capital value:
10D285000 Amount of foreign income tax derived from dividends or profits received from residents abroad. 10D286000 Amount of foreign income tax from source of wealth abroad. 10D287000 Amount of non-creditable and non-deductible income tax in terms of article 5 of the Income Tax Law. 10D296000 Total taxable or gross income in the fiscal year from REFIPRES. 10D298000 Amount of credit for foreign tax paid. 10D300000 Amount of credit for withheld income tax. 10D302000 Amount of tax on income subject to REFIPRES.

Lunes 29 de enero de 2024 DIARIO OFICIAL 153
10D303000 Amount of dividends or profits subject to preferential tax regimes in terms of the tenth paragraph of article 177 Income Tax Law. 10D332000 (1) Amount paid in the complementary declaration. 10D335000 (2) Amount paid in the complementary declaration. 10D338000 (3) Amount paid in the complementary declaration. 10D341000 (4) Amount paid in the complementary declaration. 10D344000 (5) Amount paid in the complementary declaration. 10D347000 (6) Amount paid in the complementary declaration. 10D350000 (7) Amount paid in the complementary declaration. 10D353000 (8) Amount paid in the complementary declaration. 10D356000 (9) Amount paid in the complementary declaration. 10D359000 (10) Amount paid in the complementary declaration. 10D362000 (11) Amount paid in the complementary declaration. 10D365000 (12) Amount paid in the complementary declaration. 10D372000 Amount of the benefit. 10D389000 (1) Amount paid. 10D392000 (2) Amount paid. 10D395000 (3) Amount paid. 10D398000 (4) Amount paid. 10D401000 (5) Amount paid. 10D404000 (6) Amount paid. 10D407000 (7) Amount paid. 10D410000 (8) Amount paid. 10D413000 (9) Amount paid. 10D416000 (10) Amount paid. 10D419000 (11) Amount paid. 10D422000 (12) Amount paid. 10D439000 (1) Amount paid in the complementary declaration. 10D442000 (2) Amount paid in the complementary declaration. 10D445000 (3) Amount paid in the complementary declaration. 10D448000 (4) Amount paid in the complementary declaration. 10D451000 (5) Amount paid in the complementary declaration. 10D454000 (6) Amount paid in the complementary declaration. 10D457000 (7) Amount paid in the complementary declaration. 10D460000 (8) Amount paid in the complementary declaration. 10D463000 (9) Amount paid in the complementary declaration. 10D466000 (10) Amount paid in the complementary declaration. 10D469000 (11) Amount paid in the complementary declaration. 10D472000 (12) Amount paid in the complementary declaration. 10D479000 Amount of the benefit. 10D496000 (1) Amount paid. 10D499000 (2) Amount paid. 10D502000 (3) Amount paid. 10D505000 (4) Amount paid. 10D508000 (5) Amount paid. 10D511000 (6) Amount paid. 10D514000 (7) Amount paid. 10D517000 (8) Amount paid.

154 DIARIO OFICIAL Monday, January 29, 2024
10D520000 (9) Amount paid.
10D523000 (10) Amount paid.
10D526000 (11) Amount paid.
10D529000 (12) Amount paid.
For the purposes of this data, figures referring to the indicated data will be recorded.
Numeric character data.
Negative amounts must be presented with a negative 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 digits from 0 to 9. The indicative amount figures must be recorded in pesos, not in thousands of pesos. 10D321000 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. 10D428000 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. Numeric character data with two decimals. They will be recorded with integers and two decimals, without the percentage sign.
Annex Data to provide
1.- General Balance Sheet. 2023 and 2022.
2.- Statement of Results. Total 2023 and 2022, related parties 2023 and 2022, unrelated parties 2023 and 2022. 3.- Statement of Changes in Equity. Contributed capital: share capital, contributions for future capital increases formalized in shareholders' meeting, contributions for future capital increases formalized by its board of directors, share capital: ordinary contribution certificates (for the case of savings and loan cooperative societies), share capital:
voluntary excess certificates (for the case of savings and loan cooperative societies), share capital: certificates for risk capital (for the case of savings and loan cooperative societies), contributions for future capital increases formalized by its general shareholders' meeting (for the case of savings and loan cooperative societies), effect by incorporation into the regime of savings and loan cooperative societies, premium on sale of shares, subordinate obligations in circulation, contributions from community financial societies, foundational equity, effect by incorporation into the regime of popular financial societies, other contributed capital accounts, earned capital: capital reserves, reserve fund, results of previous periods, result by valuation of securities available for sale, result by valuation of cash flow hedging instruments, effect accumulated by conversion, remeasurements by defined benefits to employees, result by holding of non-monetary assets (by valuation of fixed assets), other earned capital accounts, net income, net loss, total equity.

Monday, January 29, 2024 DIARIO OFICIAL 155
4.- Statement of Cash Flows. 2023 and 2022.
5.- Determination of the cost of goods sold for accounting and Income Tax purposes.
Total 2023 and 2022, related parties 2023 and 2022, unrelated parties 2023 and 2022.
6.- Comparative analysis of the accounts of the statement of results.
2023 and 2022, related and unrelated parties 2023 and 2022, accumulative or deductible for Income Tax: 2023, 2022 and non-accumulative or non-taxable (income) non-deductible (expenses) for Income Tax 2023 and 2022. 7.- List of contributions owed by the taxpayer as the 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 differences not materially investigated by audit. 8.- List of contributions to be paid. Amount corresponding to the audited fiscal year amount coming from previous years, total contributions to be paid and amount of the contribution in litigation. 9.- Reconciliation between the accounting and fiscal result for Income Tax purposes. 2023 and 2022. 10.- Derivative financial operations. Sum of notionals, gain by counterparty, loss by counterparty, net effect. 11.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Amount of the investment, amount of profits (losses) of previous years in the percentage of participation, amount of profit (loss) of the fiscal year in the percentage of participation, value of the investment. 12.- Partners or shareholders who had shares or partnership interests. Amount of contributions that are not premium on share subscription, amount of capital withdrawals, amount of loans: made and received, amount of premium on share subscription. 13.- Operations with related parties. Value of the operation and/or investment for tax purposes (even with zero value), amount, tax adjustment by the taxpayer so that the operation is considered agreed upon as with independent parties in comparable operations, modified amount. 14.- Taxpayer information on its operations with related parties. Data to provide. 15.- Informative data. Amount. 16.- Operations carried out with residents abroad. Amount of the operation, Income Tax withheld determined by audit, Income Tax withheld paid, difference. 17.- Investments. MOI at the beginning of the fiscal year, balance pending to deduct at the beginning of the fiscal year, plus: MOI of acquisitions during the fiscal year, less: disposals and/or write-offs during the fiscal year, less: deduction in the fiscal year, less: immediate deduction in the fiscal year, balance pending to deduct at the end of the fiscal year. 18.- Loans. Outstanding balance of the loan on December 31, 2022, total amount of interest paid and/or accrued, Income Tax withheld in the fiscal year, outstanding balance on December 31, 2023, total amount of the deductible interest in the fiscal year.

156 DIARIO OFICIAL Monday, January 29, 2024
20.- Operations subject to preferential tax regimes.
Total amount of fiscal profits or losses in the shareholding participation, total income accumulative or taxable in the fiscal year, direct participation or average indirect participation per day of the taxpayer in the fiscal year (percentage): amount, contributions and reimbursements: total amount of the investments or contributions made during the fiscal year, contributions and reimbursements: total amount of capital reimbursements received during the fiscal year, data of the entity located in a preferential tax regime: total fiscal profits or losses of the fiscal year, data of the entity located in a preferential tax regime: total profits distributed in the fiscal 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, income tax subject to REFIPRES. 21.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the Income Tax Law). Amount of the accumulative income of the previous fiscal year of each of the persons members of the group or of each related party, amount of the accumulative income of the previous fiscal year of the taxpayer, total accumulative income of the previous fiscal year of the taxpayer and all the persons members of the group or all the related parties, deduction limit of the taxpayer, total of the accrued interest that derive from debts (deductible amounts), net interest pending to deduct from previous years (applicable from fiscal year 2021), total of the accumulated interest income, net interest, fiscal profit (loss), total accrued interest that derive 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, 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, figures referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative 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 digits from 0 to 9. The indicative amount figures must be recorded in pesos, not in thousands of pesos.

Monday, January 29, 2024 DIARIO OFICIAL 157
Annex Data to provide
4.1.- Notes to the financial statements. Text referring to the notes to the financial statements. 7.1.- 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 provide
7.- List of contributions owed by the taxpayer as the direct subject or in its capacity as withholding agent. Rate, tariff or fee. 10.- Derivative financial operations. Percentage of cash settlement, percentage of in-kind settlement, proportion that represents of accumulative income and/or authorized deductions. 11.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Percentage of participation in the capital of the entity. 12.- Partners or shareholders who had shares or partnership interests. Percentage of the partner or shareholder's participation in the fiscal year, percentage of the agreed interest rate in case of received loans. 16.- Operations carried out with residents abroad. Rate. 18.- Loans. Percentage of the interest rate, withholding rate of the Income Tax. 20.- Operations subject to preferential tax regimes. Effective rate of the 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 fiscal year (percentage): percentage, preferential rate by treaty. 21.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the Income Tax Law). 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.

158 DIARIO OFICIAL Monday, January 29, 2024
Annex Data to provide
8.- List of contributions to be paid. Credit institution or SAT and payment in installments (data of the free writing): receiving administration. 10.- 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), type of derivative financial operations (for the purposes of
article 20 of the Income Tax Law), type of market, name
of the market.
11.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Country of fiscal residence of the entity, method of payment (fund transfer, capitalization of credits or debts, etc.). 12.- Partners or shareholders who had shares or partnership interests. Country of residence for tax purposes, destination of the loan, method of payment (fund transfer, capitalization of credits or debts, etc.). 13.- 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, method of transfer pricing applied. 16.- 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. 18.- Loans. Type of financing, in case that in the column "type of financing" you have selected the concept "other", specify concept: country of residence for tax purposes, type of currency, denomination of the interest rate, frequency of payability of interest payments, in case that in the column "frequency of payability of interest payments" you have selected the concept "other", specify concept: destination of the borrowed capital. 20.- 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", you have selected any of the concepts of "other income" or "other payments", specify concept, in the case of income generated in participation with other entities, activity carried out by the entity in which it participates, operations with trust or with the entity or foreign
figure legally transparent for tax purposes,
description of the object of the trust, capacity in which it participates in the trust or in the entity or foreign figure legally transparent for tax purposes, indicate if it 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 cannot contain special signs (commas, brackets, parentheses, etc.).

Monday, January 29, 2024 DIARIO OFICIAL 159
Annex Data to provide
8.- List of contributions to be paid. Payment date, payment in installments (data of the free writing): date of presentation, letter of authorization for payment in installments: date. 11.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Date on which the capital contribution was made in its subsidiary. 12.- Partners or shareholders who had shares or partnership interests. Holding period: from and to. 18.- Loans. Validity of the loan from and to. 20.- Operations subject to preferential tax regimes. Trust or entity or foreign figure legally transparent for tax purposes: validity from, trust or entity or foreign figure legally 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 25/03/2022. 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
19.- Integration of fiscal losses of previous years.
2023 to 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 provide
13.- Operations with related parties. The operation involves unique and valuable contributions (yes or no) in case of the affirmative, indicate in the annex called additional information, of which unique and valuable contributions they are, the operation is agreed upon as with independent parties in comparable operations (yes or no), the values of acts or activities for VAT were modified, or well, of the creditable VAT (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2.
Section B, of the 2023 Fiscal Miscellaneous Resolution) (yes or no), indicate if it obtained
benefit of the treaties to avoid double taxation (yes, no, n/a).
16.- Operations carried out with residents abroad.
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), made withholding and payment for this operation (yes or no), applied the benefits of any treaty entered into by Mexico to avoid double taxation (yes or no). 18.- Loans. Was the effective beneficiary of the interest (yes or no), guaranteed the loan (yes or no), made placements abroad (yes or no).

160 DIARIO OFICIAL Monday, January 29, 2024
20.- Operations subject to preferential tax regimes.
The accounting is available to the authority (yes or no), has any intermediate entity (yes or no), in the case of income generated in participation with other entities it has the information of the entity that generated income by participation with other entities (yes or no), operations with trust or with the entity or foreign figure legally transparent for tax purposes, indicate if the information is for the case of income generated in trusts and similar (yes or no). 21.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the Income Tax Law). It is located in any of the exceptions established to which it refers article 28, fraction XXXII of the Income Tax Law (yes or no). Two-character alphabetic data, (yes, no) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.).
Annex Data to provide
8.- List of contributions to be paid. Number of the operation, payment in installments (data of the free writing) number of folio, number of letter of authorization for payment in installments. 10.- Derivative financial operations. Fiscal identification number or RFC. 11.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Fiscal identification number. 12.- Partners or shareholders who had shares or partnership interests. Fiscal identification number or RFC. 13.- Operations with related parties. Fiscal identification number or RFC. 16.- Operations carried out with residents abroad. Fiscal identification number.
18. Loans. Fiscal identification number or RFC, number of
the creditor's registration as a resident abroad before the SAT valid during the audited fiscal year, number of letter of authorization of the CNBV of the public offer abroad of securities issued in Mexico. 19.- Integration of fiscal losses of previous years. 2023 to 2013. 20.- Operations subject to preferential tax regimes. Fiscal identification number. 21.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the Income Tax Law). Fiscal identification number or RFC of each of the persons members of the group or of each related party. For the purposes of this data, figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. For the purposes of the RFC data of the annexes: 12.- partners or shareholders who had shares or partnership interests, 13.- operations with related parties and 19.- integration of fiscal losses of previous years, the data will be recorded according to the following characteristics:
Data of 13 alphanumeric characters maximum, composed by:
Four letters for natural persons, or underscore and three letters for legal persons.
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 &).

Monday, January 29, 2024 DIARIO OFICIAL 161
Content and characteristics for filling out the audit opinion.
Data applicable to the audit opinion of:
E. Investment Funds
Identification Data
Data to provide:
Taxpayer, legal representative, public accountant.
42A000000 RFC (of the taxpayer).
42B000000 RFC (of the public accountant).
42B015000 RFC of the firm.
42C000000 RFC (of the legal representative).
Data, RFC of the taxpayer, of the legal representative, of the public accountant and of the firm. Data of 13 alphanumeric characters maximum, composed by:

Four letters for natural persons; or underscore 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.
In the case that the legal representative is a resident abroad who does not have this data, the following will be recorded: REXT990101XXX. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &). 42A001000 Name or corporate name. 42A012000 Name of the taxpayer:
42B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)).
42B014000 Name of the firm.
42C001000 Name (of the legal representative) (paternal surname, maternal surname, name(s)).
Data, full name of the taxpayer. In the case of natural persons, it will be recorded: paternal surname, maternal surname and name(s), of the legal representative, of the public accountant and of the firm. Alphanumeric character data. Alphabetic characters only in uppercase. 42B002000 CURP (of the public accountant). 42C004000 CURP (of the legal representative). Data of 18 alphanumeric characters maximum, composed by:
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.).

162 OFFICIAL GAZETTE Monday, January 29, 2024
Taxpayer, legal representative, and public accountant domicile:
42A002000 Federative entity (of the taxpayer).
42B004000 Federative entity (of the public accountant).
42C005000 Federative entity (of the legal representative).
42C015000 Entity in which the notary is located (legal representative).
Data chosen from a list (catalog).
42A003000 Borough or municipality (of the taxpayer).
42B005000 Borough or municipality (of the public accountant).
42C006000 Borough or municipality (of the legal representative).
Complete borough or municipality data.
Alphabetic character data.
This data cannot contain special characters (commas, brackets, parentheses, etc.).
42A004000 Neighborhood or locality (of the taxpayer).
42B006000 Neighborhood or locality (of the public accountant).
42C007000 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 characters (commas, brackets, parentheses, etc.).
42A005000 Postal code (of the taxpayer).
42B007000 Postal code (of the public accountant).
42C008000 Postal code (of the legal representative).
Complete postal code data.
Exact five-digit numeric data, without sign.
This data cannot contain special characters (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 42A006000 Street, exterior and interior number (of the taxpayer). 42B008000 Street, exterior and interior number (of the public accountant). 42C009000 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 characters (commas, brackets, parentheses, etc.). 42A007000 City or population (of the taxpayer). 42B009000 City or population (of the public accountant). 42C010000 City or population (of the legal representative). Complete city or population data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special characters (commas, brackets, parentheses, etc.). 42A008000 Telephone (of the taxpayer). 42B010000 Telephone (of the public accountant or firm). 42C011000 Telephone (of the legal representative). Maximum twenty alphanumeric character data. This data cannot contain special characters (peso sign, commas, periods, brackets, parentheses, etc.) It must consist only of digits from 0 to 9.

Monday, January 29, 2024 OFFICIAL GAZETTE 163
42A009000 Email (of the taxpayer).
42B011000 Email (of the public accountant).
42B012000 Email of the tax mailbox.
42C012000 Email (of the legal representative)
Alphanumeric character data.
Alphabetic characters may be written in lowercase.
This data may contain special characters (periods, hyphens, at sign, etc.).
42A010000 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 is selected. 42A011000 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 Fiscal Miscellaneous Resolution valid for 2014 and its corresponding modifications must be taken into account. This text cannot contain special characters (commas, brackets, parentheses, etc.). 42C002000 National (legal representative). 42C003000 Foreigner (legal representative). Two alphabetic character data (yes or no). Use only alphabetic characters in uppercase. This text cannot contain special characters (commas, brackets, parentheses, etc.). 42C013000 Deed number (legal representative). 42C014000 Notary number (legal representative). Fifteen and ten alphanumeric character data 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. 42C016000 Date of power of attorney (legal representative). 42C017000 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 /). 42B003000 Public accountant registration number. 42B014000 Firm registration number. For the purposes of this data, the number assigned by the General Administration of Federal Fiscal Audit to the registered public accountant and to their firm will be noted. Exact five-digit numeric data, 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. 42B013000 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.).

164 OFFICIAL GAZETTE Monday, January 29, 2024
General data.
Data to be provided:
42D000000 Competent authority.
42D001000 Headquarters to which the AGAF belongs.
42D002000 Administration.
42D003000 Obligated or optional.
42D008000 Type of fund.
42D018000 Type of special taxpayer.
42D025000 Type of opinion.
42D040000 It is about:
42D170000 They were carried out for the purpose of:
42D177000 In what capacity did it participate in any merger:
42D201000 In what capacity did it participate in any spin-off:
42D264000 Indicate the country where foreign resident companies paid the Income Tax credited by the taxpayer (1). 42D265000 Indicate the country where foreign resident companies paid the Income Tax credited by the taxpayer (2). 42D266000 Indicate the country where foreign resident companies paid the Income Tax credited by the taxpayer (3). 42D299000 In case of affirmative answer to the previous question, indicate the reason why the ISR tax incentive was no longer applied. 42D302000 (1) Corresponding to the month of:
42D305000 (2) Corresponding to the month of:
42D308000 (3) Corresponding to the month of:
42D311000 (4) Corresponding to the month of:
42D314000 (5) Corresponding to the month of:
42D317000 (6) Corresponding to the month of:
42D320000 (7) Corresponding to the month of:
42D323000 (8) Corresponding to the month of:
42D326000 (9) Corresponding to the month of:
42D329000 (10) Corresponding to the month of:
42D332000 (11) Corresponding to the month of:
42D335000 (12) Corresponding to the month of:
42D359000 (1) Corresponding to the month of:
42D362000 (2) Corresponding to the month of:
42D365000 (3) Corresponding to the month of:
42D368000 (4) Corresponding to the month of:
42D371000 (5) Corresponding to the month of:
42D374000 (6) Corresponding to the month of:
42D377000 (7) Corresponding to the month of:
42D380000 (8) Corresponding to the month of:
42D383000 (9) Corresponding to the month of:
42D386000 (10) Corresponding to the month of:
42D389000 (11) Corresponding to the month of:

Monday, January 29, 2024 OFFICIAL GAZETTE 165
42D392000 (12) Corresponding to the month of:
42D395000 What is your functional currency.
42D406000 In case of affirmative answer to the previous question, indicate the reason why the ISR tax incentive was no longer applied. 42D409000 (1) Corresponding to the month of:
42D412000 (2) Corresponding to the month of:
42D415000 (3) Corresponding to the month of:
42D418000 (4) Corresponding to the month of:
42D421000 (5) Corresponding to the month of:
42D424000 (6) Corresponding to the month of:
42D427000 (7) Corresponding to the month of:
42D430000 (8) Corresponding to the month of:
42D433000 (9) Corresponding to the month of:
42D436000 (10) Corresponding to the month of:
42D439000 (11) Corresponding to the month of:
42D442000 (12) Corresponding to the month of:
42D466000 (1) Corresponding to the month of:
42D469000 (2) Corresponding to the month of:
42D472000 (3) Corresponding to the month of:
42D475000 (4) Corresponding to the month of:
42D478000 (5) Corresponding to the month of:
42D481000 (6) Corresponding to the month of:
42D484000 (7) Corresponding to the month of:
42D487000 (8) Corresponding to the month of:
42D490000 (9) Corresponding to the month of:
42D493000 (10) Corresponding to the month of:
42D496000 (11) Corresponding to the month of:
42D499000 (12) Corresponding to the month of:
42D502000 What is your functional currency.
Data automatically assigned by SIPRED 2023 once selected from a list (catalog).
42D021000 Start date of the fiscal year.
42D022000 End date of the fiscal year.
42D023000 Start date of the previous fiscal year.
42D024000 End date of the previous fiscal year.
Data of the fiscal year being audited and of the previous fiscal year.
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

166 OFFICIAL GAZETTE Monday, January 29, 2024
42D004000 Opted to audit its financial statements by taxable income (for the purposes of article 32-A of the CFF). 42D005000 Opted to audit its financial statements by the value of its assets (for the purposes of article 32-A of the CFF). 42D006000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A of the CFF). 42D009000 Is part of a partnership in participation. 42D010000 Is part of a trust. 42D016000 First audit. 42D017000 It is a company specialized in investment in energy, electricity, and infrastructure assets. 42D019000 Parent company. 42D020000 Subsidiary company. 42D031000 Carried out operations with related parties. 42D032000 If your answer was affirmative in index 42D031000 (must fill out annexes 12 and 13). 42D033000 Carried out operations with national related parties. 42D034000 Carried out operations with foreign related parties. 42D035000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 42D036000 In the year, it decreased pending tax losses to be applied from previous years referred to in fraction II of article 9 of the LISR (in case of affirmative answer, must fill out annex 18). 42D037000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of tax and customs provisions. 42D039000 Obtained any resolution from the SAT or SHCP that affected its tax situation during the year. 42D048000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the year (includes PTU). 42D055000 Has filed any means of defense against tax provisions. 42D058000 Is obliged to disclose reportable schemes for the fiscal year. 42D066000 Celebrated derivative financial operations that had tax effects during the year in the Income Tax (in case of affirmative answer, must fill out annex 9). 42D067000 Maintained permanent investments in subsidiaries, associates, and affiliates during the year (in case of affirmative answer, must fill out annex 10). 42D068000 Carried out operations with residents abroad (in case of affirmative answer, must fill out annex 15). 42D069000 Obtained loans during the year (in case of affirmative answer, must fill out annex 17). 42D070000 Has had changes in name or corporate name during the audited fiscal year. 42D071000 In case of affirmative answer to the previous index, it 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 RFC and previous names. 42D077000 Has had changes in tax domicile during the audited fiscal year

Monday, January 29, 2024 OFFICIAL GAZETTE 167
42D078000 In case of affirmative answer to the previous index, it has all the notices of change of tax domicile (for the purposes of article 29, fraction III of the RCFF). 42D079000 Has updated economic activities and obligations during the audited fiscal year. 42D080000 In case of affirmative answer to the previous index, it has all the notices of update of economic activities and obligations (for the purposes of article 29, fraction VII RCFF). 42D081000 For the audited fiscal year, it 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 premises or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 42D082000 During the year, notices of compensation of balances in favor were presented (for the purposes of article 23 CFF). 42D083000 Indicate if during the fiscal year its social shares, shares, or equivalent were sold by the taxpayer, if the same complied with what is established in article 26, fraction XI of the CFF. 42D084000 Has shareholders resident in the country. 42D085000 In case of affirmative answer to the previous index, they are registered in the federal taxpayer registry (for the purposes of article 27 CFF). 42D088000 Has employees. 42D096000 In case of negative answer to the question of index 42D088000, it has any personnel service contracts (outsourcing). 42D102000 Obtained loss from the alienation of accounts and documents receivable in the year. 42D103000 The accounts and documents receivable in the year were assigned as part of a restructuring or payment of dividends or profits. 42D105000 Kept accounting for the purposes of article 28 of the CFF, its regulations, and with article 32, fraction I of the LIVA. 42D106000 The supporting documentation of the records or entries is available at its tax domicile (for the purposes of article 28, fraction III of the CFF). 42D113000 Journal. 42D114000 Ledger. 42D115000 Minutes of partners' or shareholders' meetings. 42D116000 Partners or shareholders. 42D117000 The taxpayer participated in a restructuring in which the alienation of its shares at tax 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). 42D118000 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). 42D120000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes. 42D121000 Recognized or reported said income. 42D122000 The taxpayer changed its business model. 42D132000 Until December 31, 2014, it exercised the accumulation option provided for in article 50 of the LISR valid until 2013.

168 OFFICIAL GAZETTE Monday, January 29, 2024
42D133000 In case of affirmative answer, indicate if during the audited year it distributed dividends in favor of its shareholders. 42D139000 Indicate if it alienated shares or intangibles during the year. 42D141000 Is a related party. 42D143000 Is a related party. 42D145000 Is a related party. 42D147000 Is a related party. 42D149000 Is a related party. 42D154000 Made withholding. 42D156000 In case of having a tax loss in the alienation of shares, it presented notice within ten days following the date of the operation. 42D159000 Indicate if it transmitted monetary assets by more than 51%. 42D160000 Indicate if it carried out a refund or reduction of shares. 42D161000 Indicate if it refunded premium on share subscription. 42D165000 Indicate if it carried out a refund or reduction of shares derived from absorption of financial losses. 42D169000 Carried out derivative financial operations (for the purposes of article 20 of the LISR). 42D171000 In case of affirmative answer, it accumulated income from derivative financial operations. 42D173000 Made deductions related to derivative financial operations. 42D175000 Obtained losses in derivative financial operations with related parties under the terms of article 28, fraction XIX of the LISR. 42D252000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 42D253000 In case of affirmative answer to the previous index, it complied with all the requirements provided for in articles 187 and 188 of the LISR. 42D254000 Was part of a trust for the acquisition or construction of real estate (fibra). 42D255000 In case of affirmative answer to the previous index, it complied with all the requirements provided for in articles 187 and 188 of the LISR. 42D257000 Verified that the tax paid abroad and credited in the year actually 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. 42D258000 The credited tax was paid directly by the taxpayer abroad. 42D263000 Regarding an Income Tax paid by foreign resident companies, consequence of a payment of dividends or profits distributed in favor of the taxpayer, it verified that all and each of the requirements provided for in the applicable tax regulations for its credit had been met. 42D267000 Credits only the Income Tax paid abroad in the year. 42D268000 Indicate if it credits a remainder of the Income Tax paid abroad corresponding to previous years.

Monday, January 29, 2024 OFFICIAL GAZETTE 169
42D269000 Carried out operations with preferential tax regimes, through entities or foreign legal figures that are fiscally transparent abroad (in case of affirmative answer, must fill out annex 19). 42D284000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1o.-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 5o., fraction IV of the LIVA). 42D285000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1o.-A of this Law, said withholding had been paid in the terms and deadlines established (for the purposes of article 5o., fraction IV of the LIVA). 42D286000 Applied the option of article 5o.-B of the LIVA for the proration of the unidentified tax with taxable activities, for which the 0% rate and exempt apply. 42D287000 Indicate if for the purposes of the determination of the definitive monthly payments of the Value Added Tax it credits tax at 100%. 42D288000 Say if it includes in the determination of the credit proportion, the income from interest collected from derivative financial operations. 42D289000 Made adjustments to the value of the creditable tax (for the purposes of article 5o.-A of the LIVA). 42D292000 Opted to apply the ISR tax incentive in the Decree of tax incentives for the northern border region, published in the DOF on December 31, 2018 (in case of affirmative answer, must fill out from index 42140124000000 to 42140152000000 of annex 14). 42D294000 Is registered in the beneficiary registry of the incentive for the northern border region. 42D298000 Ceased to apply the ISR tax incentive indicated in the Decree of tax incentives for the northern border region, published in the DOF on December 31, 2018. 42D301000 Submitted no later than 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. 42D339000 The seniority of the tax domicile, or of any branch, establishment, or other in the northern border region is less than 18 months. 42D342000 In addition to the northern border region incentive, it applied another tax treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. 42D345000 Collaborated with the annual program of real-time verification for the purposes of article seventh, second paragraph, fraction IV, of the Decree of tax incentives for the northern border region, published in the DOF on December 30, 2020. 42D349000 Opted to apply the IVA tax incentive indicated in the Decree of tax incentives for the northern border region, published in the DOF on December 31, 2018. 42D351000 (a) alienation of goods. 42D352000 (b) provision of independent services. 42D353000 (c) granting of temporary use or enjoyment of goods. 42D354000 Ceased to apply the IVA
tax incentive indicated in the Decree of tax incentives for the northern border region, published in the DOF on December 31, 2018.

170 DIARIO OFICIAL Monday, January 29, 2024

42D357000 Is a natural or legal person with business activities obligated to withhold for services for the purposes of Article 1, fraction IV of the VAT Law. 42D358000 In the event that the answer to the previous question is affirmative, indicate whether you opted to effect the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. 42D396000 Is obligated to maintain volumetric control. 42D397000 Is an importer of a specific sector. 42D399000 Opted to apply the income tax incentive under the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020 (in case of affirmative answer, must complete from index 42140153000000 to 42140181000000 of annex 14). 42D401000 Is registered in the beneficiary registry of the incentive for the southern border region. 42D405000 Ceased to apply the income tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 42D408000 Submitted by no later than the month following that in which the cancellation was requested, the complementary declarations of the provisional payments in which the incentive was applied and, if applicable, made the payment of the corresponding income tax. 42D446000 The seniority of the tax domicile, or of any branch, establishment or other in the southern border region is less than 18 months. 42D449000 In addition to the southern border region incentive, applied another tax treatment that grants additional benefits or tax incentives, including exemptions or subsidies. 42D452000 Collaborated with the annual program of real-time verification for the purposes of Article 7, second paragraph, fraction VI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 42D456000 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. 42D458000 (a) alienation of goods. 42D459000 (b) provision of independent services. 42D460000 (c) granting of the use or temporary enjoyment of goods. 42D461000 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. 42D464000 Is a natural or legal person with business activities obligated to withhold for services for the purposes of Article 1, fraction IV of the VAT Law. 42D465000 In the event that the answer to the previous question is affirmative, indicate whether you opted to effect the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. 42D503000 Is obligated to maintain volumetric control. 42D504000 Is an importer of a specific sector.

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

Monday, January 29, 2024 DIARIO OFICIAL 171

42D041000 The requirements established in the resolution (authorization or consultation) were met. 42D086000 Indicate whether you identified suppliers or clients with the definitive list issued by the SAT of operations presumably non-existent for the entire fiscal year reviewed. 42D087000 Indicate whether 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. 42D095000 Created a reserve for a pension or retirement fund for personnel or made changes to said fund (for the purposes of Articles 29 of the LISR and 65 of the RLISR). 42D107000 In the case of 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 Articles 32, fraction II of the LIVA and 35 of the RLIVA). 42D108000 Issued and delivered fiscal receipts (for the purposes of Articles 32, fraction III of the LIVA, 20 and 74 of the RLIVA). 42D109000 Issued fiscal receipts for the withholding of the tax that is made in the cases provided for in Article 1-A, (for the purposes of Article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2023). 42D110000 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). 42D111000 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 LIVA, as well as with the applicable rules of the RMF for 2023). 42D119000 The taxpayer's actions related to the restructuring referred to in the previous index remained in the restructured group during the audited fiscal year. 42D123000 For the case of societies in debt instruments, indicate whether the investment portfolio is in turn composed of shares of foreign investment funds. 42D124000 If the answer is affirmative, indicate whether there was withholding of income tax, for the payment of interest to natural persons. 42D125000 If the answer is negative, indicate whether the natural persons were informed in the certificate, the amount of the real interest earned during the fiscal year in which the investment in said funds was maintained. 42D126000 For the case of societies in equity instruments, indicate whether the investment portfolio is in turn composed of shares of foreign investment funds. 42D127000 In case of affirmative answer, indicate whether the gains in the alienation of the shares of said foreign investment fund were considered
taxable for natural persons. 42D128000 Indicate whether the gain that they obtained in the fiscal year in which they maintained their investment was informed to the natural persons in the certificate. 42D129000 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). 42D130000 Provide to the partners or shareholders to whom dividends were paid, a certificate indicating their amount, the withheld income tax, 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 LISR). 42D131000 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 (for the purposes of Articles 18, fraction XI and 76, fraction XVI of the LISR, as well as the applicable rules of the RMF for 2023). 42D138000 Keep a record of the operations carried out with securities issued in series (for the purposes of Articles 76, fraction VIII of the LISR and 111 of the RLISR).

172 DIARIO OFICIAL Monday, January 29, 2024

42D166000 In the case of fees or gratuities to administrators, commissioners, directors, general managers or members of the board of directors, of surveillance, 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). 42D167000 In the case of loss from the alienation of shares and other securities, as well as financial losses arising 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, as well as with the applicable rules of the RMF for 2023). 42D168000 In the case of the granting of the use or temporary enjoyment of automobiles, the requirements established for their deduction were met (for the purposes of Article 28, fraction XIII of the LISR). 42D203000 Transferred fiscal attributes such as fiscal losses, CUFIN, CUCA. 42D256000 Has the supporting documentation for the payment of income tax paid abroad that was credited. 42D259000 Complies with the requirements established in Article 5 of the LISR to credit income tax paid abroad. 42D270000 Has a transfer pricing study for the operations carried out. 42D272000 Credited tax paid in REFIPRES. 42D274000 Met all requirements to apply withholding income tax from REFIPRES. 42D276000 Indicate whether you declared tax on income subject to REFIPRES. 42D279000 The taxpayer made any payment to a resident abroad, in which the income tax corresponding to said resident abroad was covered by the taxpayer itself. 42D280000 Applied what is provided for in Article 1.13. of the Decree published in the DOF on December 26, 2013. 42D281000 Applied any treaty to avoid double taxation. 42D282000 Has the necessary documentation to prove residence in the country in question, in terms of Article 4 of the LISR. 42D283000 Met all requirements to apply a preferential withholding rate. 42D290000 In the case of net interest of the fiscal year, verified that the VAT credit derived from interest was met with the requirements established for its credit (for the purposes of Article 5, fraction I of the LIVA). 42D291000 Applied what is provided for for the purposes of Article 2.2. of the Decree published in the DOF on December 26, 2013. 42D340000 Has a branch, agency or any other establishment located within the border region, to which the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018, is applicable. 42D341000 Fell under the circumstances of Article 6, fraction XI of the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 42D356000 Fell under the circumstances of Articles 13, fraction IV of the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 42D447000 Has a branch, agency or any other establishment located within the border region, to which the Decree on
tax incentives for the southern border region, published in the DOF on December 30, 2020, is applicable. 42D448000 Fell under the circumstances of Article 6, fraction XI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 42D463000 Fell under the circumstances of Articles 12, fraction V of the Decree on tax 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.).

Monday, January 29, 2024 DIARIO OFICIAL 173

42D043000 Date of letter 1.
42D045000 Date of letter 2.
42D047000 Date of letter 3.
42D050000 Date of resolution 1.
42D052000 Date of resolution 2.
42D054000 Date of resolution 3.
42D056000 Date of sending the multiple information declaration. (normal).
42D057000 Date of sending the multiple information declaration. (last complementary).
42D064000 Date of presentation of the normal information declaration.
42D065000 Date of presentation of the information declaration (last complementary).
42D178000 Date on which the merger took effect.
42D202000 Date on which the spin-off took effect.
42D248000 Date of commencement of liquidation.
42D296000 Date of authorization to apply the income tax incentive.
42D300000 Date on which the income tax incentive ceased to be applied for any of the previous circumstances. 42D303000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D306000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D309000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D312000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D315000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D318000 (6) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D321000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D324000 (8) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D327000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D330000 (10) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D333000 (11) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D336000 (12) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D346000 Date of presentation of the annual report of collaboration to the real-time verification program. 42D350000 Date of presentation of the notice of application of the VAT incentive indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 42D355000 Date on which the VAT incentive ceased to be applied. 42D360000 (1) Date of presentation of the remittance of the withheld VAT. 42D363000 (2) Date of presentation of the remittance of the withheld VAT. 42D366000 (3) Date of presentation of the remittance of the withheld VAT.

174 DIARIO OFICIAL Monday, January 29, 2024

42D369000 (4) Date of presentation of the remittance of the withheld VAT.
42D372000 (5) Date of presentation of the remittance of the withheld VAT.
42D375000 (6) Date of presentation of the remittance of the withheld VAT.
42D378000 (7) Date of presentation of the remittance of the withheld VAT.
42D381000 (8) Date of presentation of the remittance of the withheld VAT.
42D384000 (9) Date of presentation of the remittance of the withheld VAT.
42D387000 (10) Date of presentation of the remittance of the withheld VAT.
42D390000 (11) Date of presentation of the remittance of the withheld VAT.
42D393000 (12) Date of presentation of the remittance of the withheld VAT.
42D403000 Date of authorization to apply the income tax incentive.
42D407000 Date on which the income tax incentive ceased to be applied for any of the previous circumstances. 42D410000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D413000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D416000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D419000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D422000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D425000 (6) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D428000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D431000 (8) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D434000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D437000 (10) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D440000 (11) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D443000 (12) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied. 42D453000 Date of presentation of the annual report of collaboration to the real-time verification program. 42D457000 Date of presentation of the notice of application of the VAT incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 42D462000 Date on which the VAT incentive ceased to be applied. 42D467000 (1) Date of presentation of the remittance of the withheld VAT. 42D470000 (2) Date of presentation of the remittance of the withheld VAT. 42D473000 (3) Date of presentation of the remittance of the withheld VAT. 42D476000 (4) Date of presentation of the remittance of the withheld VAT. 42D479000 (5) Date of presentation of the remittance of the withheld VAT. 42D482000 (6) Date of presentation of the remittance of the withheld VAT. 42D485000 (7) Date of presentation of the remittance of the withheld VAT.

Monday, January 29, 2024 DIARIO OFICIAL 175

42D488000 (8) Date of presentation of the remittance of the withheld VAT.
42D491000 (9) Date of presentation of the remittance of the withheld VAT.
42D494000 (10) Date of presentation of the remittance of the withheld VAT.
42D497000 (11) Date of presentation of the remittance of the withheld VAT.
42D500000 (12) Date of presentation of the remittance of the withheld VAT.

Data of the date of the letter, of the resolution and of the sending of the multiple information declaration. 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 /).

42D011000 Name or corporate name of the settlor.
42D012000 Name or corporate name of the trustee.
42D013000 Name or corporate name of the beneficiary (1).
42D014000 Name or corporate name of the beneficiary (2).
42D015000 Name or corporate name of the beneficiary (3).
42D038000 Specify the number(s) of criterion(s).
42D042000 Number of letter 1.
42D044000 Number of letter 2.
42D046000 Number of letter 3.
42D049000 Number of resolution 1.
42D051000 Number of resolution 2.
42D053000 Number of resolution 3.
42D059000 Identification number (field 1).
42D060000 Identification number (field 2).
42D061000 Identification number (field 3).
42D062000 Identification number (field 4).
42D063000 Identification number (field 5).
42D140000 Name of buyer 1.
42D142000 Name of buyer 2.
42D144000 Name of buyer 3.
42D146000 Name of buyer 4.
42D148000 Name of buyer 5.
42D180000 Merger: name or corporate name.
42D182000 Merged 1: name or corporate name.
42D184000 Merged 2: name or corporate name.
42D186000 Merged 3: name or corporate name.
42D188000 Merged 4: name or corporate name.
42D190000 Merged 5: name or corporate name.
42D192000 Merged 6: name or corporate name.
42D194000 Merged 7: name or corporate name.
42D196000 Merged 8: name or corporate name.
42D198000 Merged 9: name or corporate name.
42D200000 Merged 10: name or corporate name
42D295000 Number of letter of authorization to apply the income tax incentive.
42D297000 Number or registration key in the beneficiary registry of the incentive for the northern border region. 42D338000 Indicate whether the applied tax incentive is for domicile, branch, establishment or other.

176 DIARIO OFICIAL Monday, January 29, 2024

42D343000 Benefit obtained, derived from the application of the tax incentive applied.
42D347000 Folio number in the receipt of presentation of the annual report of collaboration to the real-time verification program. 42D348000 Place of presentation of the annual report of collaboration to the real-time verification program. 42D398000 In case of affirmative answer to the previous index, indicate which one. 42D402000 Number of letter of authorization to apply the income tax incentive. 42D404000 Number or registration key in the beneficiary registry of the incentive for the southern border region. 42D445000 Indicate whether the applied tax incentive is for domicile, branch, establishment or other. 42D450000 Benefit obtained, derived from the application of the tax incentive applied. 42D454000 Folio number in the receipt of presentation of the annual report of collaboration to the real-time verification program. 42D455000 Place of presentation of the annual report of collaboration to the real-time verification program. 42D505000 In case of affirmative answer to the previous index, indicate which one.

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

42D026000 RFC 1.
42D027000 RFC 2.
42D028000 RFC 3.
42D029000 RFC 4.
42D030000 RFC 5.
42D072000 (specify previous name).
42D073000 (specify previous name).
42D074000 (specify previous name).
42D075000 (specify previous name).
42D076000 (specify previous name).
42D097000 (specify name of outsourcing company).
42D098000 (specify name of outsourcing company).
42D099000 (specify name of outsourcing company).
42D100000 (specify name of outsourcing company).
42D101000 (specify name of outsourcing company).
42D179000 Merger: RFC.
42D181000 Merged 1: RFC.
42D183000 Merged 2: RFC.
42D185000 Merged 3: RFC.
42D187000 Merged 4: RFC.
42D189000 Merged 5: RFC.
42D191000 Merged 6: RFC.
42D193000 Merged 7: RFC.
42D195000 Merged 8: RFC.
42D197000 Merged 9: RFC.
42D199000 Merged 10: RFC.
42D204000 Split 1: RFC.

Monday, January 29, 2024 OFFICIAL GAZETTE 177

42D208000 Split-off 2: RFC.
42D212000 Split-off 3: RFC.
42D216000 Split-off 4: RFC.
42D220000 Split-off 5: RFC.
42D224000 Split-off 6: RFC.
42D228000 Split-off 7: RFC.
42D232000 Split-off 8: RFC.
42D236000 Split-off 9: RFC.
42D240000 Split-off 10: RFC.
42D244000 Splitting-off entity: RFC.
42D249000 (liquidator 1 specify name, denomination or corporate name).
42D250000 (liquidator 2 specify name, denomination or corporate name).
42D251000 (liquidator 3 specify name, denomination or corporate name).
Data, RFC.
Alphanumeric data of up to 13 characters composed of:

Four letters for individuals; or underscore 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 &).

42D007000 In the negative case for all questions in the indices 42D004000, 42D005000 and 42D006000 above, state the reason why you present the audit report. Alphanumeric data. These data may contain special characters (commas, periods, hyphens, slashes, brackets, parentheses, etc.).

42D089000 Number of workers.
42D090000 Total ISR withheld and paid on salaries.
42D091000 Total ISR withheld and paid on assimilated to salaries.
42D092000 Employment subsidy delivered in cash to workers in the exercise.
42D093000 Total income from salaries and wages and assimilated concepts.
42D094000 Total exempt income from salaries and wages.
42D104000 Amount of VAT that originated said operation.
42D112000 Amount of VAT withheld from you regarding services referred to in fraction IV of article 1o.-A of the LIVA. 42D134000 Distributed amount. 42D135000 Amount of distributed dividends from the net fiscal profit account. 42D136000 Amount considered as taxable income for Income Tax purposes, derived from gains from the alienation of shares, interest and annual inflation adjustment, corresponding to investments promoted until December 31, 2014 for which you exercised the accumulation option provided in article 50 of the LISR in force until that date. 42D137000 Amount considered as authorized deduction for Income Tax purposes, derived from losses from the alienation of shares, interest and annual inflation adjustment, corresponding to investments promoted until December 31, 2014 for which you exercised the accumulation option provided in article 50 of the LISR in force until that date.

178 OFFICIAL GAZETTE Monday, January 29, 2024

42D150000 Total income from sale of shares.
42D151000 Total income from sale of intangibles.
42D152000 Total average cost of alienated shares.
42D153000 Total original amount of adjusted investment.
42D155000 Amount of payment for the operation.
42D157000 Amount of pending fiscal loss to be amortized from alienation of shares and other securities whose yield is not interest under article 8 LISR. 42D158000 Deductible amount from financial derivative operations agreed outside recognized markets. 42D162000 Amount of refund or capital reduction effected. 42D163000 Income Tax derived from fraction I of article 78. 42D164000 Income Tax derived from fraction II of article 78. 42D172000 Indicate the amount of the corresponding accumulation. 42D174000 In the affirmative case, indicate the amount of the corresponding deduction. 42D176000 In the affirmative case, indicate the corresponding amount. 42D205000 Asset value:
42D206000 Liability value:
42D207000 Share capital value:
42D209000 Asset value:
42D210000 Liability value:
42D211000 Share capital value:
42D213000 Asset value:
42D214000 Liability value:
42D215000 Share capital value:
42D217000 Asset value:
42D218000 Liability value:
42D219000 Share capital value:
42D221000 Asset value:
42D222000 Liability value:
42D223000 Share capital value:
42D225000 Asset value:
42D226000 Liability value:
42D227000 Share capital value:
42D229000 Asset value:
42D230000 Liability value:
42D231000 Share capital value:
42D233000 Asset value:
42D234000 Liability value:
42D235000 Share capital value:
42D237000 Asset value:
42D238000 Liability value:
42D239000 Share capital value:
42D241000 Asset value:
42D242000 Liability value:
42D243000 Share capital value:
42D245000 Asset value:
42D246000 Liability value:

Monday, January 29, 2024 OFFICIAL GAZETTE 179

42D247000 Share capital value:
42D260000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 42D261000 Amount of ISR paid abroad from source of wealth abroad. 42D262000 Amount of non-creditable and non-deductible ISR under article 5 of the LISR. 42D271000 Total taxable or gross income in the exercise from REFIPRES. 42D273000 Amount of tax credit for tax paid abroad. 42D275000 Amount of credit for withheld Income Tax. 42D277000 Amount of tax on income subject to REFIPRES. 42D278000 Amount of dividends or profits subject to preferential tax regimes under the tenth paragraph of article 177 LISR. 42D304000 (1) Amount paid in the supplementary declaration. 42D307000 (2) Amount paid in the supplementary declaration. 42D310000 (3) Amount paid in the supplementary declaration. 42D313000 (4) Amount paid in the supplementary declaration. 42D316000 (5) Amount paid in the supplementary declaration. 42D319000 (6) Amount paid in the supplementary declaration. 42D322000 (7) Amount paid in the supplementary declaration. 42D325000 (8) Amount paid in the supplementary declaration. 42D328000 (9) Amount paid in the supplementary declaration. 42D331000 (10) Amount paid in the supplementary declaration. 42D334000 (11) Amount paid in the supplementary declaration. 42D337000 (12) Amount paid in the supplementary declaration. 42D344000 Amount of the benefit. 42D361000 (1) Amount paid. 42D364000 (2) Amount paid. 42D367000 (3) Amount paid. 42D370000 (4) Amount paid. 42D373000 (5) Amount paid. 42D376000 (6) Amount paid. 42D379000 (7) Amount paid. 42D382000 (8) Amount paid. 42D385000 (9) Amount paid. 42D388000 (10) Amount paid. 42D391000 (11) Amount paid. 42D394000 (12) Amount paid. 42D411000 (1) Amount paid in the supplementary declaration. 42D414000 (2) Amount paid in the supplementary declaration. 42D417000 (3) Amount paid in the supplementary declaration. 42D420000 (4) Amount paid in the supplementary declaration. 42D423000 (5) Amount paid in the supplementary declaration. 42D426000 (6) Amount paid in the supplementary declaration. 42D429000 (7) Amount paid in the supplementary declaration. 42D432000 (8) Amount paid in the supplementary declaration. 42D435000 (9) Amount paid in the supplementary declaration. 42D438000 (10) Amount paid in the supplementary declaration. 42D441000 (11) Amount paid in the supplementary declaration.

180 OFFICIAL GAZETTE Monday, January 29, 2024

42D444000 (12) Amount paid in the supplementary declaration.
42D451000 Amount of the benefit.
42D468000 (1) Amount paid.
42D471000 (2) Amount paid.
42D474000 (3) Amount paid.
42D477000 (4) Amount paid.
42D480000 (5) Amount paid.
42D483000 (6) Amount paid.
42D486000 (7) Amount paid.
42D489000 (8) Amount paid.
42D492000 (9) Amount paid.
42D495000 (10) Amount paid.
42D498000 (11) Amount paid.
42D501000 (12) Amount paid.
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. These data may not contain special characters such as: peso sign, commas, periods, parentheses, etc., they must only consist of the digits 0 to 9. The amounts indicated must be noted in pesos, not in thousands of pesos.

42D293000 Indicate the percentage that the income of the immediate previous exercise obtained in the northern border region represents, with respect to the total income obtained outside of this. 42D400000 Indicate the percentage that the income of the immediate previous exercise obtained in the southern border region represents, with respect to the total income obtained outside of this. Numeric character data with two decimals. They will be noted with integers and two decimals, without the percentage sign.

Annex Data to provide
1.- General balance sheet. 2023 and 2022.
2.- Income statement. Total 2023 and 2022, related parties 2023 and 2022, unrelated parties 2023 and 2022. 3.- Statement of changes in equity. Contributed capital: share capital, unexhibited share capital, contributions for future capital increases formalized in shareholders' meeting, contributions for future capital increases formalized by its governing body (for the case of investment funds), premium on sale of shares, other contributed capital accounts, earned capital:
capital reserves, reserve for acquisition of own shares, result of previous exercises, result from valuation of cash flow hedging instruments, result from evaluation of permanent investments in shares of promoted companies, other earned capital accounts, net profit, net loss and total equity.

Monday, January 29, 2024 OFFICIAL GAZETTE 181

4.- Investment portfolio valuation statement. Quantity of titles operated, total acquisition cost, total fair value or book value. 5.- Comparative analysis of income statement accounts. 2023 and 2022, related parties and unrelated parties 2023 and 2022, taxable or deductible for ISR: 2023 and 2022, non-taxable or not subject to ISR (income) non-deductible (expenses) for ISR:
2023 and 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, differences and insignificant differences not investigated by audit. 7.- List of contributions to be paid. Amount corresponding to the fiscal exercise audited, amount from previous exercises, total contributions to be paid, amount of the contribution in litigation. 8.- Reconciliation between accounting and fiscal result for Income Tax purposes. 2023 and 2022. 9.- Financial derivative operations. Sum of notionals, profit by counterparty, loss by counterparty, net effect. 10.- Permanent investments in subsidiaries, associates and affiliates resident abroad 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, 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 made and received, 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 would be considered agreed as with independent parties in comparable operations, modified amount. 13.- Taxpayer information on its transactions with related parties. Data to provide. 14.- Informative data. Amount. 15.- Operations carried out with residents abroad. Amount of the operation, ISR withholding determined by audit, ISR withheld paid, difference. 16.- Investments. MOI at the beginning of the exercise, balance pending to deduct at the beginning 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, balance pending to deduct at the end of the exercise. 17.- Loans. Outstanding loan balance as of December 31, 2022, total amount of interest paid and/or accrued, ISR withheld in the exercise, outstanding balance as of December 31, 2023, total amount of interests deducted in the audited exercise.

182 OFFICIAL GAZETTE Monday, January 29, 2024

19.- Operations subject to preferential tax regimes.
Total amount of fiscal profits or losses in the shareholding participation, total income taxable or gross 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 preferential tax regime: total fiscal profits or losses of the exercise, data of the entity located in preferential tax regime: total distributed profits 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 business activity, tax on income subject to REFIPRES. 20.- Deduction of net interest of the exercise (for the purposes of 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 taxable income of the previous fiscal year of the taxpayer and all persons members of the group or all related parties, taxpayer's deduction limit, total of accrued interests 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 accrued interests that derive 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, 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. These data may not contain special characters such as: peso sign, commas, periods, parentheses, etc., they must only consist of the digits 0 to 9. The amounts indicated must be noted in pesos, not in thousands of pesos.

Monday, January 29, 2024 OFFICIAL GAZETTE 183

Annex Data to provide
4.1.- Notes to financial statements. Text referring to the notes to the financial statements.
6.1.- Declaration. Text referring to the declaration.
Alphanumeric 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
4.- Investment portfolio valuation statement. Percentage of participation, valuation rate.
6.- List of contributions owed by the taxpayer as direct subject or in its capacity as withholding agent. Rate, tariff or fee. 9.- Financial derivative operations. Percentage of cash settlement, percentage of in-kind settlement, 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 capital of the entity. 11.- Partners or shareholders who had shares or partnership interests. Percentage of partner or shareholder participation in the exercise, percentage of agreed interest rate in case of received loans. 15.- Operations carried out with residents abroad. Rate. 17.- Loans Percentage of interest rate, 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 average indirect participation per day of the taxpayer in the exercise (percentage): percentage, preferential rate by treaty. 20.- Deduction of net interest of the exercise (for the purposes of article 28, fraction XXXII of the LISR). Proportion of income. For the purposes of these data, figures referring to the indicated data will be entered. Alphanumeric character data with decimals. Amounts representing percentages will be noted with integers and two decimals, without the percentage 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.

184 OFFICIAL GAZETTE Monday, January 29, 2024

Annex Data to provide
4.- Investment portfolio valuation statement. Issuer, series, type of security, qualification or marketability, quantity of titles operated, quantity of titles liquidated, total titles of the issuance, average unit acquisition cost, unit fair value or book value, days to maturity. 7.- List of contributions to be paid. Credit institution or SAT and payment in installments (data of the free writing): receiving administration. 9.- Financial derivative operations. Country of residence, number of contracts entered into, 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, name of the market. 10.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Country of fiscal residence of the entity, method 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, destination of the loan, method of payment (fund transfer, capitalization of credits or debt, etc.). 12.- Transactions 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. 15.- 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 17.- Loans Type of financing, in case that in the column "type of financing" you have selected the concept "other", specify concept: country of residence for tax purposes, type of currency, denomination of the interest rate, frequency of accrual of interest payment, in case that in the column "frequency of accrual of interest payment" you have selected the concept "other", specify concept: destination of the borrowed capital. 19.- 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", you have selected any of the concepts of "other income" or "other payments", specify concept, in the case of income generated in participation with other entities, activity carried out by the entity in which it participates, operations with trust or with the entity or foreign
figure legally transparent for tax purposes,
description of the object of the trust, capacity in which it participates in the trust or in the entity or foreign figure legally transparent for tax purposes, indicate if you used a tax rate or exemption provided in any treaty that Mexico has entered into to avoid double taxation. Alphanumeric data. Alphabetic characters only in uppercase. These texts may not contain special characters (commas, brackets, parentheses, etc.).

Monday, January 29, 2024 OFFICIAL GAZETTE 185
Annex Data to be Provided
7.- List of contributions to be paid. Payment date, installment payments (data from the free-form document): date of submission, payment authorization letter: date. 10.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Date on which the capital contribution was made to your subsidiary. 11.- Partners or shareholders who held 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 fiscally transparent: validity of, trust or entity or foreign legal figure fiscally transparent: 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 25/03/2018. 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
18.- Integration of tax losses from previous years.
2023 to 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 consist only of digits from 0 to 9.
Annex Data to be Provided
12.- Operations with related parties. The operation involves unique and valuable contributions (yes or no), if affirmative, indicate in the annex called additional information, which unique and valuable contributions are involved, 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), indicate if you obtained the benefit of treaties to avoid double taxation (yes, no, n/a). 15.- Operations carried out with residents abroad. Mexico has a broad agreement on the exchange of information with the country in 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), did you apply the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no). 17.- Loans. Were you the effective beneficiary of the interest (yes or no), guaranteed the loan (yes or no), did you place funds abroad (yes or no). 18.- Integration of tax losses from previous years. 2023 to 2013.

186 OFFICIAL GAZETTE Monday, January 29, 2024
19.- Operations subject to preferential tax regimes.
The accounting records are available to the authority (yes or no), do you 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), operations with trust or with the entity or foreign legal figure fiscally transparent, indicate if the information is for the case of income generated in trusts and similar (yes or no). 20.- Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the LISR). Are you located in any of the exceptions established in article 28, fraction XXXII of the LISR (yes or no). Data of two alphabetic characters, (yes, no) in uppercase. Data of two alphabetic characters, (yes, no or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.).
Annex Data to be Provided
7.- List of contributions to be paid. Number of the operation; installment payments (data from the free-form document): folio number, payment authorization letter: number. 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 partnership interests. Tax identification number or RFC. 12.- Operations 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, number of registration of the creditor resident abroad before the SAT valid during the audited year, number of authorization letter of the CNBV of the public offer abroad of securities issued in Mexico.
18.- Integration of tax losses from previous years.
2023 to 2013.
19.- Operations subject to preferential tax regimes.
Tax identification number.
20.- Deduction of net interest of the year (for the purposes of article 28, fraction XXXII of the LISR). Tax identification number or RFC of each of the persons members of the group or of each related party. For the purpose of this data, figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. For the purpose of the RFC data of annexes 11.- partners or shareholders who held shares or partnership interests, 12.- operations with related parties and 18.- integration of tax losses from previous years, the data will be recorded according to the following characteristics:
Data of 13 alphanumeric characters maximum, composed of:
Four letters for natural persons, or underscore and three letters for legal persons.
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 &).

Monday, January 29, 2024 OFFICIAL GAZETTE 187
A. Format Guide for the Presentation of the Fiscal Audit Report of Financial Statements General, for the fiscal year of 2023. Index Concept Data to be Provided Taxpayer Identification Data 01A000000 RFC:
01A001000 Name (paternal surname, maternal surname, name(s)), denomination or corporate name:
01A002000 CURP:
Tax Domicile:
01A003000 Federative Entity:
01A004000 Borough or Municipality:
01A005000 Neighborhood or Locality:
01A006000 Postal Code:
01A007000 Street, exterior and interior number:
01A008000 City or Population:
01A009000 Telephone:
01A010000 Email:
01A011000 Name of the economic group to which it belongs:
01A012000 Activity key for tax purposes:
Taxpayer Declaration:
I declare that the information provided in this document, reflects the real operations I carried out during the year, which are registered in accounting and are supported by supporting documentation. 01A013000 Name of the Taxpayer:

188 OFFICIAL GAZETTE Monday, January 29, 2024
Public Accountant Identification Data
01B000000 RFC:
01B001000 Name (paternal surname, maternal surname, name(s)):
01B002000 CURP:
01B003000 Registration Number:
Tax Domicile:
01B004000 Federative Entity:
01B005000 Borough or Municipality:
01B006000 Neighborhood or Locality:
01B007000 Postal Code:
01B008000 Street, exterior and interior number:
01B009000 City or Population:
01B010000 Telephone of the CPI or Firm:
01B011000 Email:
01B012000 Email of the Tax Box:
01B013000 College to which it belongs:
01B014000 Name of the Firm:
01B015000 RFC of the Firm:
01B016000 Registration Number of the Firm:
Declaration of the Public Accountant who audited:
I declare that the information provided by the cited taxpayer, is contained in books, records, documents and declarations in the possession of the taxpayer himself, which I examined, as I manifest in the independent auditor's report and in the report on the review of the taxpayer's tax situation that I attach. 01B017000 Name of the Public Accountant who audited:

Monday, January 29, 2024 OFFICIAL GAZETTE 189
Legal Representative Identification Data
01C000000 RFC:
01C001000 Name (paternal surname, maternal surname, name(s)):
01C002000 National:
01C003000 Foreigner:
01C004000 CURP:
Tax Domicile:
01C005000 Federative Entity:
01C006000 Borough or Municipality:
01C007000 Neighborhood or Locality:
01C008000 Postal Code:
01C009000 Street, exterior and interior number:
01C010000 City or Population:
01C011000 Telephone:
01C012000 Email:
01C013000 Deed Number:
01C014000 Notary Number:
01C015000 Entity in which the Notary is located:
01C016000 Date of Power of Attorney:
01C017000 Date of Appointment:
Declaration of the Legal Representative:
I declare that the information provided in this document, reflects the real operations carried out by my represented party during the year, which are registered in accounting and are supported by supporting documentation. 01C018000 Name of the Legal Representative:

190 OFFICIAL GAZETTE Monday, January 29, 2024
Index Concept Data to be Provided
General Data
01D000000 Competent Authority:
01D001000 Headquarters to which the ADAF belongs:
01D002000 General Administration and/or ADAF:
01D003000 Obligated or optional:
01D004000 Opted to audit its financial statements by taxable income (for the purposes of article 32-A of the CFF). 01D005000 Opted to audit its financial statements by the value of its assets (for the purposes of article 32-A of the CFF). 01D006000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A of the CFF). 01D007000 In case of negative answer to all questions in indices 01D004000, 01D005000 and 01D006000 above, mention the reason why it presents the audit report. 01D008000 Is part of a partnership in participation. 01D009000 Is part of a trust. In case of affirmative answer to the previous index, indicate denomination or corporate name of the trust:
01D010000 Denomination or corporate name settlor.
01D011000 Denomination or corporate name trustee.
01D012000 Denomination or corporate name beneficiary (1).
01D013000 Denomination or corporate name beneficiary (2).
01D014000 Denomination or corporate name beneficiary (3).
01D015000 First audit.
01D016000 It is a company specialized in investment in energy, electricity and infrastructure assets. 01D017000 Carried out construction works. 01D018000 In case of affirmative answer to the previous index, accumulated income for the purposes of
article 17, fraction IV of the LISR.
01D019000 Maquiladora industry.
01D020000 Type of special taxpayer.
01D021000 Subsidiary company.
01D022000 Parent company.
01D023000 Cooperative society.
01D024000 Start of operations.
01D025000 Start date of the fiscal year.
01D026000 End date of the fiscal year.
01D027000 Start date of the previous fiscal year.

Monday, January 29, 2024 OFFICIAL GAZETTE 191
01D028000 End date of the previous fiscal year.
01D029000 Select the costing system used for tax purposes:
In case of having selected any costing system, it will be as follows:
01D030000 Cost of sales: uses the absorption costing system for tax purposes and the acquisition cost valuation method for accounting purposes (historical costs) (in case of affirmative answer must fill from index 01060000000000 to 01060030000000 of Annex 6). 01D031000 Cost of sales: uses the absorption costing system for tax purposes (estimated predetermined costs) (in case of affirmative answer must fill from index 01060000000000 to 01060030000000 of Annex 6). 01D032000 Cost of sales: uses the absorption costing system for tax purposes and the standard cost valuation method for accounting purposes (in case of affirmative answer must fill from index 01060000000000 to 01060030000000 of
Annex 6).
01D033000 Cost of sales: uses a system different from the above (in case of affirmative answer must fill from index 01060031000000 to 01060040000000 of Annex 6). 01D034000 Type of opinion. 01D035000 Statement of cash flows. Used the indirect method (in case of affirmative answer must fill from index 01040000000000 to 01040050000000 of Annex 4). 01D036000 Statement of cash flows. Used the direct method (in case of affirmative answer must fill from index 01040051000000 to 01040089000000 of Annex 4). Indicate the RFC of the natural or legal person(s) who advised the taxpayer fiscally, through a written opinion:
01D037000 RFC 1:
01D038000 RFC 2:
01D039000 RFC 3:
01D040000 RFC 4:
01D041000 RFC 5:
Tax Effects
01D042000 Carried out operations with related parties.
01D043000 If your answer was affirmative in index 01D042000 (must fill annexes 16 and 17).
01D044000 Carried out operations with national related parties.
01D045000 Carried out operations with foreign related parties.
01D046000 It is a fiscally transparent foreign entity and/or a foreign legal figure.
01D047000 In the year, tax losses pending application from previous years referred to in article 9, fraction II of the LISR were reduced (in case of affirmative answer must fill Annex 23). 01D048000 Regarding companies that have had the character of holding companies, the loss from the alienation of shares in any subsequent year to 2015 was reduced (for the purposes of article two, fraction IX, last paragraph of the transitional provisions of the LISR effective from January 1 of 2016).

192 OFFICIAL GAZETTE Monday, January 29, 2024
01D049000 In case of affirmative answer to the previous index, indicate if you liquidated the total amount of the deferred tax (for the purposes of article two, fraction IX, last paragraph of the transitional provisions of the LISR effective from January 1 of 2016). 01D050000 Applied what is established in rule 11.7.1.20. of the 3a RMRMF 2016. 01D051000 Applied what is established in rule 3.23.22. of the RMF 2017. 01D052000 Applied what is established in rule 3.23.15. of the RMF 2018. 01D053000 Applied what is established in rule 3.23.15. of the RMF 2019. 01D054000 Applied what is established in rule 3.23.14. of the RMF 2020. 01D055000 Applied what is established in rule 3.23.14. of the RMF 2021. 01D056000 Applied what is established in rule 3.23.8. of the RMF 2022. 01D057000 Applied what is established in rule 3.23.8. of the RMF 2023. 01D058000 Applied what is established in rule 11.7.1.19. of the 3a RMRMF 2016. 01D059000 Applied what is established in the fifth transitional provision of the RMF 2017. 01D060000 Applied what is established in the thirtieth transitional provision of the RMF 2018. 01D061000 Indicate if the taxpayer applied the procedures established in article 22 of the LISR. In case the answer to the previous question is affirmative, indicate the following:
01D062000 Name of the issuer of the shares that were alienated.
01D063000 Percentage of participation in the capital of the issuer of the shares that were alienated. 01D064000 Sale price of the alienated shares. 01D065000 Amount of profit or (loss) determined by the alienation of the shares. 01D066000 Indicate if the acquirer of the alienated shares is a related party. 01D067000 The taxpayer has losses from the alienation of shares pending application at the end of the year. 01D068000 In case your answer to the previous question is affirmative, indicate the amount of the loss from the alienation of shares updated at the end of the year. Other Aspects 01D069000 The taxpayer applied criteria contrary to those published in the DOF as criteria non-binding of tax and customs provisions. 01D070000 Specify the number(s) of criterion/criteria. 01D071000 Obtained any resolution from the SAT, the SHCP or the PRODECON that affected its tax situation during the year. In case of affirmative answer to the previous index, indicate the following:
01D072000 It is:
01D073000 The requirements established in the resolution were met (authorization or consultation). 01D074000 Letter number 1. 01D075000 Date of letter 1. 01D076000 Letter number 2. 01D077000 Date of letter 2. 01D078000 Letter number 3. 01D079000 Date of letter 3. 01D080000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the year (includes PTU).

Monday, January 29, 2024 OFFICIAL GAZETTE 193
In case of affirmative answer to the previous index, indicate the number and date of the resolution:
01D081000 Resolution number 1.
01D082000 Date of resolution 1.
01D083000 Resolution number 2.
01D084000 Date of resolution 2.
01D085000 Resolution number 3.
01D086000 Date of resolution 3.
01D087000 Has filed any means of defense against tax provisions.
In case of affirmative answer to the previous index, clarify through the annex called additional information, the contested tax provision, the means of defense filed as well as the status of the means of defense filed at the end of the year. 01D088000 Date of submission of the multiple information declaration. (normal) 01D089000 Date of submission of the multiple information declaration. (last complementary) 01D090000 Is obliged to disclose for the fiscal year, reportable schemes. In case of affirmative answer to the previous index, indicate the following:
Identification number granted by the SAT to the reportable scheme.
01D091000 Identification number (field 1):
01D092000 Identification number (field 2):
01D093000 Identification number (field 3):
01D094000 Identification number (field 4):
01D095000 Identification number (field 5):
01D096000 Date of submission of the normal information declaration:
01D097000 Date of submission of the information declaration (last complementary):
Operations with residents abroad
01D098000 Celebrated derivative financial operations that had tax effects during the year in the Income Tax (in case of affirmative answer must fill Annex 12). 01D099000 Maintained permanent investments in subsidiaries, associates and affiliates during the year (in case of affirmative answer must fill Annex 13). 01D100000 Carried out operations with residents abroad (in case of affirmative answer must fill Annex 19). 01D101000 Maintained balances receivable and payable in national and foreign currency during the year (in case of affirmative answer must fill Annex 21). 01D102000 Obtained loans during the year (in case of affirmative answer must fill
Annex 22).
Taxpayer tax diagnosis
General tax aspects
01D103000 Has had changes in denomination or corporate name during the audited fiscal year.
01D104000 In case of affirmative answer to the previous index, 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), also specify the RFC and previous names. 01D105000 (Specify previous name).

194 OFFICIAL GAZETTE Monday, January 29, 2024
01D106000 (Specify previous name).
01D107000 (Specify previous name).
01D108000 (Specify previous name).
01D109000 (Specify previous name).
01D110000 Has had changes in tax domicile during the audited fiscal year.
01D111000 In case of affirmative answer to the previous index, has all notices of change of tax domicile (for the purposes of article 29, fraction III of the RCFF). 01D112000 Has updated economic activities and obligations during the audited fiscal year. 01D113000 In case of affirmative answer to the previous index, has all notices of update of economic activities and obligations (for the purposes of
article 29, fraction VII RCFF).
01D114000 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 premises or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 01D115000 During the year, notices of compensation of balances in favor were presented (for the purposes of article 23 of the CFF). 01D116000 Indicate if during the fiscal year its partnership interests, shares or equivalent were sold by the taxpayer, if it complied with what is provided in article 26, fraction XI of the CFF. Note: in case of affirmative answer to the previous index, describe how it gave compliance and with what documentation it proves it, through the annex called additional information of the audit. 01D117000 Has shareholders resident in the country. 01D118000 In case of affirmative answer to the previous index, they are registered in the Federal Taxpayer Registry (for the purposes of article 27 of the CFF). 01D119000 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). 01D120000 In case of affirmative answer to the previous index, they are registered in the Federal Taxpayer Registry. 01D121000 Has inventories registered in its accounting. 01D122000 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). 01D123000 Indicate if you identified suppliers or customers with the definitive list issued by the SAT of presumably non-existent operations for the entire audited fiscal year. 01D124000 Indicate if you verified that the operations with that customer or supplier do not get fiscal effect in accordance with article 69-B of the CFF. 01D125000 Carried out operations with the general public. 01D126000 Has employees. In case of affirmative answer to the question of the previous index, indicate:
01D127000 Number of workers.
01D128000 Total ISR withheld and remitted for salaries.
01D129000 Total ISR withheld and remitted for assimilated to salaries.
01D130000 Employment subsidy delivered in cash to workers in the year.

Monday, January 29, 2024 OFFICIAL GAZETTE 195

01D131000 Total income from salaries and wages and assimilated concepts.
01D132000 Total exempt income from salaries and wages.
01D133000 I create a reserve for a pension or retirement fund for personnel or make changes to said fund (for the purposes of articles 29 of the Income Tax Law and 65 of the Income Tax Law Regulations). 01D134000 In the event of a negative answer to index 01D126000, do you have any personnel service contracts (outsourcing). In the event of having any personnel service contracts (outsourcing), indicate the Tax ID (RFC) and name of the company(ies) that provide(s) the personnel services (outsourcing). 01D135000 (Specify name of outsourcing company). 01D136000 (Specify name of outsourcing company). 01D137000 (Specify name of outsourcing company). 01D138000 (Specify name of outsourcing company). 01D139000 (Specify name of outsourcing company). Obtained income from:
01D140000 Sale of goods.
01D141000 Provision of services.
01D142000 Granting of temporary use or enjoyment of goods.
01D143000 Dividends obtained from residents abroad without a permanent establishment in Mexico. 01D144000 Dividends obtained from residents abroad subject to preferential tax regimes. 01D145000 Others, if affirmative specify below:
01D146000 (Specify).
01D147000 (Specify).
01D148000 (Specify).
01D149000 Obtained loss from the sale of accounts and documents receivable during the fiscal year. 01D150000 The accounts and documents receivable during the fiscal year were assigned as part of a restructuring or payment of dividends or profits. 01D151000 Amount of VAT that originated said operation.

Electronic Accounting
01D152000 Maintained accounting in accordance with article 28 of the Federal Tax Code, its regulations, and article 32, fraction I of the Value Added Tax Law. 01D153000 The supporting documentation of the records or entries is available at your tax domicile (for the purposes of article 28, fraction III of the Federal Tax Code). Note: in the event of a negative answer to the previous index, indicate the domicile at which you keep the supporting documentation of the records or entries, through the annex titled additional information of the audit.

For VAT purposes, indicate the following:
01D154000 Regarding commission agents, you separated in your accounting and records the operations carried out on your own account from those carried out on behalf of the principal (for the purposes of articles 32, fraction II of the VAT Law and 35 of the VAT Law Regulations). 01D155000 Issued and delivered tax receipts (for the purposes of articles 32, fraction III of the VAT Law; 20 and 74 of the VAT Law Regulations). 01D156000 Issued tax receipts for the withholding of the tax carried out in the cases provided for in article 1o.-A, (for the purposes of article 32, fraction V of the VAT Law as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution).

196 OFFICIAL GAZETTE Monday, January 29, 2024

01D157000 Provided monthly and in a timely manner to the tax authorities, information on the persons to whom you withheld taxes (for the purposes of article 32, fraction V of the VAT Law as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 01D158000 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 your suppliers, breaking down the value of the acts or activities by the rate at which you transferred or had transferred the Value Added Tax, including activities for which you were not obligated to pay (for the purposes of article 32, fraction VIII of the VAT Law, as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 01D159000 Amount of VAT withheld from you regarding the provision of services referred to in fraction IV of article 1o.-A of the VAT Law.

You have the following updated books:
01D160000 Journal.
01D161000 Ledger.
01D162000 Minutes of meetings of partners or shareholders.
01D163000 Partners or shareholders.

Income Tax (ISR)
01D164000 Carried out financial derivative operations (for the purposes of article 20 of the Income Tax Law). In the event of an affirmative answer to the previous index, indicate the following:
01D165000 They were carried out for the purpose of:
01D166000 Amount of taxable gain in the fiscal year.
01D167000 Amount of deductible loss in the fiscal year.
01D168000 The taxpayer participated in a restructuring in which the sale of its shares at tax cost was authorized, or the deferral of the tax derived from the sale of its shares within the group to which it belongs (for the purposes of article 24 of the Income Tax Law). 01D169000 The taxpayer participated in a restructuring in which an improper transmission of tax losses was generated (for the purposes of article 69-B Bis of the Federal Tax Code). 01D170000 The taxpayer's shares related to the restructuring referred to in the previous index remained in the restructured group during the audited fiscal year. 01D171000 The taxpayer changed its business model.

Complied with the following tax obligations:
01D172000 Issue receipts for the activities carried out and keep the files (for the purposes of articles 76, fractions II and XVII and 110, fractions III and IV of the Income Tax Law). 01D173000 Issue tax 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 withheld tax (for the purposes of article 76, fraction III of the Income Tax Law). 01D174000 Prepare an inventory of stock on the date of end of the fiscal year (for the purposes of articles 76, fraction IV and 110, fraction V or on a different date in accordance with articles 110 and 192 of the Income Tax Law Regulations). 01D175000 Keep a record of the operations carried out with securities issued in series (for the purposes of articles 76, fraction VIII of the Income Tax Law and 111 of the Income Tax Law Regulations). 01D176000 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).

Monday, January 29, 2024 OFFICIAL GAZETTE 197

01D177000 Provide to the partners or shareholders to whom dividends were paid, a tax receipt in which the amount is indicated, where it is indicated whether the dividends come from a specific account or record (for the purposes of article 76, fraction XI, subsection b) of the Income Tax Law). 01D178000 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 you intervened (for the purposes of article 76, fraction XIII of the Income Tax Law). 01D179000 Inform the tax authorities as indicated by tax provisions regarding the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount exceeds one hundred thousand pesos (for the purposes of articles 76, fraction XV and 110, fraction VII of the Income Tax Law). 01D180000 Make known at the ordinary general meeting of shareholders or partners a report in which compliance with your tax obligations for the immediate previous fiscal year is reported (for the purposes of articles 76, fraction XIX of the Income Tax Law and 116 of the Income Tax Law Regulations). 01D181000 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 (for the purposes of articles 18, fraction XI and 76, fraction XVI of the Income Tax Law, as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 01D182000 Withhold and pay the additional Income Tax at the rate of 10% on distributed dividends or profits (for the purposes of article 140 second paragraph of the Income Tax Law).

(Income Tax) obtained income from:
01D183000 Sale of goods (for the purposes of article 17, fraction I of the Income Tax Law, as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 01D184000 Provision of services (for the purposes of article 17, fraction I of the Income Tax Law, as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 01D185000 Granting of temporary use or enjoyment of goods (for the purposes of article 17, fraction II of the Income Tax Law). 01D186000 Financial lease contracts (for the purposes of articles 17, fraction III and 40 of the Income Tax Law). 01D187000 Installment sales. Agreed price (for the purposes of articles 17, fraction III, second paragraph and 40 of the Income Tax Law). 01D188000 Installment sales. Price collected (for the purposes of articles 17, fraction III, third paragraph and 40 of the Income Tax Law). 01D189000 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). 01D190000 Real estate construction contracts. That the estimates be 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). 01D191000 Real estate construction contracts. That the estimates be effectively paid (for the purposes of articles 17 of the Income Tax Law and 17, 18 and 19 of the Income Tax Law Regulations). 01D192000 Considered as taxable income of the fiscal year the estimates for the progress of work for the purposes of article 1.7 of the Decree published in the Official Gazette on December 26, 2013. 01D193000 Indicate if you sold shares or intangibles during the fiscal year. In the event of an affirmative answer to the previous index, indicate the following:
01D194000 Name of buyer 1.
01D195000 Is a related party.
01D196000 Name of buyer 2.
01D197000 Is a related party.
01D198000 Name of buyer 3.
01D199000 Is a related party.
01D200000 Name of buyer 4.

198 OFFICIAL GAZETTE Monday, January 29, 2024

01D201000 Is a related party.
01D202000 Name of buyer 5.
01D203000 Is a related party.
01D204000 Total income from sale of shares.
01D205000 Total income from sale of intangibles.
01D206000 Total average cost of the shares sold.
01D207000 Total amount of the original adjusted investment.
01D208000 Withholding was made.
01D209000 Amount of payment for the operation.
01D210000 In the event of having a tax loss from the sale of shares, filed notice within ten days following the date of the operation. 01D211000 Amount of pending amortization tax loss from sale of shares and other securities whose yield is not interest in terms of article 8 Income Tax Law. 01D212000 Deductible amount from financial derivative operations agreed outside recognized markets.

Indicate the following as the issuer of the shares:
01D213000 Indicate if you transmitted monetary assets by more than 51%.
01D214000 Indicate if you carried out a reimbursement or reduction of shares.
01D215000 Indicate if you reimbursed share premium.
01D216000 Amount of reimbursement or capital reduction carried out.
01D217000 Income Tax derived from fraction I of article 78.
01D218000 Income Tax derived from fraction II of article 78.
01D219000 Indicate if you carried out a reimbursement or reduction of shares derived from absorption of financial losses.

Deductions (Income Tax)
Met the following tax requirements for your deductions:
01D220000 Be strictly indispensable for the purposes of your activity, with the exception of authorized donations for deduction by tax provisions (for the purposes of articles 27, fraction I and 105, fraction II of the Income Tax Law and 36, 37, 38, 107, 108, 124, 125 and 131 of the Income Tax Law Regulations). 01D221000 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). 01D222000 Be backed by tax receipts (for the purposes of articles 27, fraction III and 105, last paragraph of the Income Tax Law, as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 01D223000 Make payments through named check, 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 and 105, last paragraph of the Income Tax Law and 42 of the Income Tax Law Regulations, as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 01D224000 Be duly registered in accounting (for the purposes of articles 27, fraction IV and 105, last paragraph of the Income Tax Law and 44 of the Income Tax Law Regulations). 01D225000 Be deducted only once (for the purposes of articles 27, fraction IV and 105, fraction IV of the Income Tax Law). 01D226000 Comply with obligations regarding withholding and payment of taxes borne by third parties, as well as the other formalities established (for the purposes of articles 27, fraction V and 105, last paragraph of the Income Tax Law). 01D227000 That in the tax receipt, the Value Added Tax appears expressly and separately when appropriate (for the purposes of articles 27, fraction VI and 105, last paragraph of the Income Tax Law).

Monday, January 29, 2024 OFFICIAL GAZETTE 199

01D228000 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 Income Tax Law and 45 of the Income Tax Law Regulations). 01D229000 For borrowed capital and granting of loans to third parties, the cap established for their deduction was applied (for the purposes of article 27, fraction VII of the Income Tax Law). 01D230000 Payments to natural persons, coordinated legal entities, societies or civil 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). 01D231000 In the case of fees or gratuities to administrators, trustees, directors, general managers or members of the board of directors, supervisory, advisory or 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). 01D232000 In the cases of technical assistance, technology transfer or royalties, it has been 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 articles 27, fraction X and 105, last paragraph of the Income Tax Law). 01D233000 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 meal 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). 01D234000 When there are contributions for 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 and 105, last paragraph of the Income Tax Law and 49 of the Income Tax Law Regulations). 01D235000 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 articles 27, fraction XIII and 105, last paragraph of the Income Tax Law). 01D236000 In the case of import of goods, the legal requirements for import were met (for the purposes of articles 27, fraction XIV and 105, last paragraph of the Income Tax Law and other applicable customs provisions). 01D237000 In the case of losses from uncollectible credits, they were considered realized in the month in which the prescription period expired, whichever corresponds, or earlier whenever there was a notorious practical impossibility of collection and it can be proven (for the
purposes of article 27, fraction XV of the Income Tax Law). Note: in the event of an affirmative answer to the previous index, indicate in the annex titled additional information of the audit the cause that originated the deduction. 01D238000 In the case of payments made to commission agents and brokers residing abroad, they comply with the information and documentation requirements for the purposes of article 52 of the Income Tax Law Regulations. 01D239000 That when carrying out the corresponding operations or at the latest on the last day of the fiscal year, the requirements that for each deduction in particular establishes the Income Tax Law were met (for the purposes of articles 27, fraction XVIII and 105, last paragraph of the Income Tax Law and 53 and 54 of the Income Tax Law Regulations, as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 01D240000 The tax receipts meet the requirements established by tax provisions and were obtained at the latest on the day the declaration should be filed and the dates of issuance corresponded to the fiscal year for which the deduction was made (for the purposes of articles 27, fraction XVIII and 105, last paragraph of the Income Tax Law). 01D241000 In the case of advances for expenses, the requirements established for their deduction were met (for the purposes of articles 27, fraction XVIII and 105, last paragraph of the Income Tax Law).

200 OFFICIAL GAZETTE Monday, January 29, 2024

01D242000 When workers had the right to the employment subsidy, the corresponding amounts were effectively delivered to them (for the purposes of articles 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 are reformed, added and repealed, the Income Tax Law is issued, and the Single Rate Corporate Income Tax Law and the Tax on Cash Deposits Law are abrogated, published in the Official Gazette on December 11, 2013). 01D243000 In the case of deducted inventories that lost their value due to deterioration or other causes not attributable to the taxpayer itself, the established 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 the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 01D244000 In the case of investments, applied the percentages authorized by the Income Tax Law. 01D245000 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 and 103, last paragraph of the Income Tax Law and 57 and 58 of the Income Tax Law Regulations). 01D246000 In the case of granting the temporary use or enjoyment of automobiles and aircraft, complied with the requirements established for their deduction (for the purposes of articles 28, fraction XIII and 103, last paragraph of the Income Tax Law and 60 of the Income Tax Law Regulations). 01D247000 In the case of the two previous concepts, they were expenses incurred by partners, shareholders or their relatives without a labor relationship. 01D248000 In the case of loss from sale of shares and other securities, as well as financial losses from financial derivative operations of capital referred to shares or share indices, the requirements established for their deduction were met (for the purposes of articles 28 fraction XVII and 103 last paragraph, 121, last paragraph and 122 of the Income Tax Law and 219 of the Income Tax Law Regulations, as well as the applicable rules of the 2023 Fiscal Miscellaneous Resolution). 01D249000 In the case of restaurant consumption, the requirements established for their deduction were met (for the purposes of articles 28, fraction XX and 103, last paragraph of the Income Tax Law and 61 of the Income Tax Law Regulations). 01D250000 For the determination of deductions for investments in automobiles and aircraft, the original amount of the investment was considered as the maximum amount authorized by Law (for the purposes of articles 36, fractions II and III respectively and 104 of the Income Tax Law). 01D251000 All concepts that applied to you as referred to in article 28 of the Income Tax Law were considered non-deductible.
01D252000 In the case of interest derived from debt, the requirements established for their deduction were met (for the purposes of article 28, fraction XXVII of the Income Tax Law). 01D253000 In the case of net interest of the fiscal year, the requirements established for their deduction were met (for the purposes of article 28, fraction XXXII of the Income Tax Law). In the event of an affirmative answer to the previous index, indicate the following:
01D254000 Amount of debt that generates interest payable.
01D255000 The debt has an age greater than five years.
01D256000 The debt was restructured with respect to the period indicated in the previous index. 01D257000 Opted and complied with what is provided in article 30 of the Income Tax Law. 01D258000 In the case of payments made to commission agents and brokers residing abroad, they comply with the information and documentation requirements for the purposes of article 52 of the Income Tax Law Regulations. 01D259000 In the capacity of having participated in a merger:
01D260000 Date on which the merger took effect.

Monday, January 29, 2024 OFFICIAL GAZETTE 201
If merged, it must record:
01D261000 Merger: Tax ID (RFC)
01D262000 Merger: Name or corporate name
If merging, it must record:
01D263000 Merged 1: Tax ID (RFC).
01D264000 Merged 1: Name or corporate name.
01D265000 Merged 2: Tax ID (RFC).
01D266000 Merged 2: Name or corporate name.
01D267000 Merged 3: Tax ID (RFC).
01D268000 Merged 3: Name or corporate name.
01D269000 Merged 4: Tax ID (RFC).
01D270000 Merged 4: Name or corporate name.
01D271000 Merged 5: Tax ID (RFC).
01D272000 Merged 5: Name or corporate name.
01D273000 Merged 6: Tax ID (RFC).
01D274000 Merged 6: Name or corporate name.
01D275000 Merged 7: Tax ID (RFC).
01D276000 Merged 7: Name or corporate name.
01D277000 Merged 8: Tax ID (RFC).
01D278000 Merged 8: Name or corporate name.
01D279000 Merged 9: Tax ID (RFC).
01D280000 Merged 9: Name or corporate name.
01D281000 Merged 10: Tax ID (RFC).
01D282000 Merged 10: Name or corporate name.
Note: in case of having been the merging entity, and the previous space is insufficient, indicate in the annex titled additional information of the report: the Tax ID (RFC), name of the merged entity/entities, date on which the merger took effect, and the shareholding percentage. 01D283000 In what capacity did it participate in a spin-off:
01D284000 Date on which the spin-off took effect.
01D285000 Transferred tax attributes such as tax losses, CUFIN, CUCA. Part of the assets, liabilities, and social capital corresponding to the contributed by the spin-off entity and received by:
01D286000 Spin-off 1: Tax ID (RFC)
01D287000 Asset value:
01D288000 Liability value:
01D289000 Social capital value:

202 OFFICIAL GAZETTE Monday, January 29, 2024
01D290000 Spin-off 2: Tax ID (RFC)
01D291000 Asset value:
01D292000 Liability value:
01D293000 Social capital value:
01D294000 Spin-off 3: Tax ID (RFC)
01D295000 Asset value:
01D296000 Liability value:
01D297000 Social capital value:
01D298000 Spin-off 4: Tax ID (RFC)
01D299000 Asset value:
01D300000 Liability value:
01D301000 Social capital value:
01D302000 Spin-off 5: Tax ID (RFC)
01D303000 Asset value:
01D304000 Liability value:
01D305000 Social capital value:
01D306000 Spin-off 6: Tax ID (RFC)
01D307000 Asset value:
01D308000 Liability value:
01D309000 Social capital value:
01D310000 Spin-off 7: Tax ID (RFC)
01D311000 Asset value:
01D312000 Liability value:
01D313000 Social capital value:
01D314000 Spin-off 8: Tax ID (RFC)
01D315000 Asset value:
01D316000 Liability value:
01D317000 Social capital value:
01D318000 Spin-off 9: Tax ID (RFC)
01D319000 Asset value:
01D320000 Liability value:
01D321000 Social capital value:
01D322000 Spin-off 10: Tax ID (RFC)
01D323000 Asset value:
01D324000 Liability value:
01D325000 Social capital value:
01D326000 Spin-off entity: Tax ID (RFC)
01D327000 Asset value:
01D328000 Liability value:
01D329000 Social capital value:

Monday, January 29, 2024 OFFICIAL GAZETTE 203
In case of liquidation, indicate:
01D330000 Date of start of liquidation:
Indicate the name or corporate name and Tax ID (RFC) of the liquidator:
01D331000 (Liquidator 1 specify name, corporate name or reason).
01D332000 (Liquidator 2 specify name, corporate name or reason).
01D333000 (Liquidator 3 specify name, corporate name or reason).
01D334000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 01D335000 In the affirmative to the previous index, complied with all the requirements provided for in articles 187 and 188 of the Income Tax Law (LISR). 01D336000 Was part of a trust for the acquisition or construction of real estate (fibra). 01D337000 In the affirmative to the previous index, complied with all the requirements provided for in articles 187 and 188 of the Income Tax Law (LISR). Credits 01D338000 Has the supporting documentation for the payment of the Income Tax (ISR) paid abroad that was credited. 01D339000 Complies with the requirements established in article 5 of the Income Tax Law (LISR) to credit the ISR paid abroad. 01D340000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad. 01D341000 Amount of ISR paid abroad from wealth source abroad. 01D342000 Amount of non-creditable and non-deductible ISR under the terms of article 5 of the LISR. Preferential tax regimes 01D343000 Carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad (in the affirmative, must fill out annex 24). 01D344000 Has transfer pricing study for the operations carried out. 01D345000 Total of accumulative or taxable income in the fiscal year from REFIPRES. 01D346000 Credited tax paid in REFIPRES. 01D347000 Amount of credit for tax paid abroad. 01D348000 Complied with all requirements to apply ISR withholding from REFIPRES. 01D349000 Amount of credit for Withheld Income Tax. 01D350000 Indicate if it declared tax on income subject to REFIPRES. 01D351000 Amount of tax on income subject to REFIPRES. 01D352000 Amount of dividends or profits subject to preferential tax regimes under the terms of the tenth paragraph of article 177 LISR.

204 OFFICIAL GAZETTE Monday, January 29, 2024
Withholdings and/or joint liability
01D353000 The taxpayer made any payment to a resident abroad, in which the ISR corresponding to said resident abroad was covered by the taxpayer itself. 01D354000 Applied what is provided in article 1.13. of the Decree published in the DOF on December 26, 2013. 01D355000 Applied treaties to avoid double taxation. In the affirmative:
01D356000 Has the necessary documentation accrediting the residence of the country in question, under the terms of article 4 of the LISR. 01D357000 Complied with all requirements to apply a preferential withholding rate. 01D358000 Applied what is provided in article 1.4. of the Decree published in the DOF on December 26, 2013. Value Added Tax Acts or activities (VAT) 01D359000 Considered as effectively collected the consideration when received 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 considerations (for the effects of article 1o.-B of the LIVA). 01D360000 Considered as alienation the value of the shortage of goods in its inventories (for the effects of articles 8 of the LIVA and 25 of the RLIVA). 01D361000 Considered as 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 moratory interests, conventional penalties or any other concept (for the effects 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). Considered as taxable act or activity the importation of the following goods or services:
01D362000 The acquisition or use or temporary enjoyment of intangible goods (for the effects of articles 24, fractions II and III of the LIVA and 50 of the RLIVA). 01D363000 The exploitation in national territory of independent services, except those derived from international transport (for the effects of articles 24, fraction V of the LIVA; 48 and 49 of the RLIVA). 01D364000 Carried out exports of goods or services for the concept of alienation or use or temporary enjoyment of intangible goods or for the exploitation abroad of services provided (for the effects of articles 29, fractions II, III and IV of the LIVA and 57 to 63 of the RLIVA). Credit (VAT) Requirements for crediting Value Added Tax 01D365000 Applied the option of article 5o.-B of the LIVA for the prorating of the tax not identified with taxable activities, for which the 0% rate and exempt apply. 01D366000 The Value Added Tax credited corresponded to goods, services or to the use or temporary enjoyment of goods, strictly indispensable under the terms of the LISR for the realization of activities other than importation, for which the tax established in this LIVA must be paid or to which the 0% rate applies (for the effects of article 5o., fraction I of the LIVA). 01D367000 The Value Added Tax credited was expressly transferred, shown separately in the vouchers (for the effects of article 5o., fraction II of the LIVA).

Monday, January 29, 2024 OFFICIAL GAZETTE 205
01D368000 The Value Added Tax transferred was effectively paid in the month in question (for the effects of article 5o., fraction III of the LIVA). 01D369000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1o.-A, it was credited in the payment declaration of the month following the declaration in which the withholding was made (for the effects of article 5o., fraction IV of the LIVA). 01D370000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1o.-A of this Law, said withholding was paid in the terms and deadlines established (for the effects of article 5o., fraction IV of the LIVA). 01D371000 The tax corresponding to expenditures other than investments was credited in its entirety because it carried out activities exclusively for which it must pay the tax, or the 0% rate applies to it (for the effects of article 5o., fraction V, subsection a) of the LIVA). 01D372000 The tax corresponding to expenditures other than investments was not credited because it carried out activities exclusively for which it does not have to pay the tax (for the effects of article 5o., fraction V, subsection b) of the LIVA). 01D373000 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 expenditures other than investments was credited in the proportion in which the value of the activities for which it must pay Value Added Tax or to which the 0% rate applies, represented in the total value of the mentioned activities carried out in the month in question (for the effects of article 5o., fraction V, subsection c) of the LIVA as well as with the applicable rules of the RMF for 2023). 01D374000 Credited the tax corresponding to investments according to their usual destination, in its entirety because it carried out activities exclusively for which it must pay the tax or the 0% rate applies to it (for the effects of article 5o., fraction V, subsection d), point 1 of the LIVA as well as with the applicable rules of the RMF for 2023). 01D375000 Did not credit the tax corresponding to investments, according to their usual destination, because it carried out activities exclusively for which it does not have to pay the tax (for the effects of article 5o., fraction V, subsection d), point 2 of the LIVA). 01D376000 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 it must pay Value Added Tax or to which the 0% rate applies, represented in the total value of the mentioned activities carried out in the month in question (for the effects of article 5o., fraction V, subsection d), point 3 of the LIVA as well as with the applicable rules of the RMF for 2023). 01D377000 In subsequent months, the investments
ceased to be destined exclusively to the activities for which they were intended (for the effects of article 5o., fraction V, subsection d), point 4 of the LIVA). 01D378000 In the affirmative, made adjustments to the value of the Creditable Tax (for the effects of articles 5-A of the LIVA and 19 of the RLIVA). 01D379000 In the case of net interest of the fiscal year, verified that the crediting of VAT derived from interest was complied with the requirements established for its crediting (for the effects of article 5o., fraction I of the LIVA). Application of tax incentives 01D380000 Applied what is provided for the effects of article 2.1. of the Decree published in the DOF on December 26, 2013. 01D381000 Applied what is provided for the effects of article 2.2. of the Decree published in the DOF on December 26, 2013. Special Tax on Production and Services (IEPS) 01D382000 Was obliged to pay the IEPS in the fiscal year.

206 OFFICIAL GAZETTE Monday, January 29, 2024
Decree of tax incentives northern border region In matters of Income Tax 01D383000 Opted to apply the tax incentive in matters of ISR from the Decree of tax incentives northern border region, published in the DOF on December 31, 2018 (in the affirmative, must fill out from index 01180118000000 to 01180146000000 of Annex 18). 01D384000 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 this. 01D385000 Is registered in the beneficiary registry of the incentive for the northern border region. 01D386000 Number of authorization letter to apply the ISR tax incentive. 01D387000 Date of authorization to apply the ISR tax incentive. 01D388000 Number or registration key in the beneficiary registry of the incentive for the northern border region. 01D389000 Ceased to apply the tax incentive in matters of ISR indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018. 01D390000 In the affirmative to the previous question, indicate the reason why it ceased to apply the ISR incentive. 01D391000 Date it ceased to apply the ISR incentive for any of the above scenarios. 01D392000 Submitted 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. In case the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of presentation of the complementary declarations presented and the amount paid:
01D393000 (1) Corresponding to the month of:
01D394000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 01D395000 (1) Amount paid in the complementary declaration. 01D396000 (2) Corresponding to the month of:
01D397000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 01D398000 (2) Amount paid in the complementary declaration. 01D399000 (3) Corresponding to the month of:
01D400000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 01D401000 (3) Amount paid in the complementary declaration. 01D402000 (4) Corresponding to the month of:
01D403000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 01D404000 (4) Amount paid in the complementary declaration. 01D405000 (5) Corresponding to the month of:
01D406000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 01D407000 (5) Amount paid in the complementary declaration. 01D408000 (6) corresponding to the month of:
01D409000 (6) date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive.

Monday, January 29, 2024 OFFICIAL GAZETTE 207
01D410000 (6) Amount paid in the complementary declaration.
01D411000 (7) Corresponding to the month of:
01D412000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 01D413000 (7) Amount paid in the complementary declaration. 01D414000 (8) Corresponding to the month of:
01D415000 (8) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 01D416000 (8) Amount paid in the complementary declaration. 01D417000 (9) Corresponding to the month of:
01D418000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 01D419000 (9) Amount paid in the complementary declaration. 01D420000 (10) Corresponding to the month of:
01D421000 (10) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 01D422000 (10) Amount paid in the complementary declaration. 01D423000 (11) Corresponding to the month of:
01D424000 (11) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 01D425000 (11) Amount paid in the complementary declaration. 01D426000 (12) Corresponding to the month of:
01D427000 (12) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive. 01D428000 (12) Amount paid in the complementary declaration. 01D429000 Indicate if the applied tax incentive is by domicile, branch, establishment or other. 01D430000 The seniority of the tax domicile, or of any branch, establishment or other in the northern border region is less than 18 months. 01D431000 Has a branch, agency or any other establishment located within the border region, to which the Decree of tax incentives northern border region, published in the DOF on December 31, 2018, applies. 01D432000 Fell under the scenarios of article sixth, fraction XI of the Decree of tax incentives northern border region, published in the DOF on December 31, 2018. 01D433000 In addition to the northern border region incentive, applied another tax treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. In case the answer to the previous question is affirmative, indicate the following:
01D434000 Benefit obtained, derived from the application of the tax incentive applied.
01D435000 Amount of the benefit.
01D436000 Collaborated with the annual program of real-time verification for the effects of article seventh, second paragraph, fraction IV, of the Decree of tax incentives northern border region, published in the DOF on December 30, 2020. 01D437000 Date of presentation of the annual collaboration report to the real-time verification program. 01D438000 Number of folio in the receipt of presentation of the annual collaboration report to the real-time verification program. 01D439000 Place of presentation of the annual collaboration report to the real-time verification program.

208 OFFICIAL GAZETTE Monday, January 29, 2024
In matters of Value Added Tax
01D440000 Opted to apply the tax incentive in matters of VAT indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018. 01D441000 Date of presentation of the notice of application of the tax incentive in matters of VAT indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018. To which type of taxable acts or activities does the incentive apply:
01D442000 (A) alienation of goods.
01D443000 (B) provision of independent services.
01D444000 (C) granting of use or temporary enjoyment of goods.
01D445000 Ceased to apply the tax incentive in matters of VAT, indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018. 01D446000 Date it ceased to apply the incentive in matters of VAT. 01D447000 Fell under the scenarios of articles thirteenth, fraction IV of the Decree of tax incentives northern border region, published in the DOF on December 31, 2018. 01D448000 Is a natural or legal person with business activities obliged to make the withholding for services for the effects of article 1o., fraction IV of the VAT Law. 01D449000 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 consideration effectively paid. In relation to the previous question, indicate the month to which it corresponds, the date of presentation of the payment of the withheld VAT and the amount paid. 01D450000 (1) Corresponding to the month of:
01D451000 (1) Date of presentation of the payment of the withheld VAT.
01D452000 (1) Amount paid.
01D453000 (2) Corresponding to the month of:
01D454000 (2) Date of presentation of the payment of the withheld VAT.
01D455000 (2) Amount paid.
01D456000 (3) Corresponding to the month of:
01D457000 (3) Date of presentation of the payment of the withheld VAT.
01D458000 (3) Amount paid.
01D459000 (4) Corresponding to the month of:
01D460000 (4) Date of presentation of the payment of the withheld VAT.
01D461000 (4) Amount paid.
01D462000 (5) Corresponding to the month of:
01D463000 (5) Date of presentation of the payment of the withheld VAT.
01D464000 (5) Amount paid.
01D465000 (6) Corresponding to the month of:
01D466000 (6) Date of presentation of the payment of the withheld VAT.
01D467000 (6) Amount paid.
01D468000 (7) Corresponding to the month of:
01D469000 (7) Date of presentation of the payment of the withheld VAT.
01D470000 (7) Amount paid.
01D471000 (8) Corresponding to the month of:
01D472000 (8) Date of presentation of the payment of the withheld VAT.
01D473000 (8) Amount paid.
01D474000 (9) Corresponding to the month of:

Monday, January 29, 2024 OFFICIAL GAZETTE 209
01D475000 (9) Date of submission of the withheld VAT payment.
01D476000 (9) Amount paid.
01D477000 (10) Corresponding to the month of:
01D478000 (10) Date of submission of the withheld VAT payment.
01D479000 (10) Amount paid.
01D480000 (11) Corresponding to the month of:
01D481000 (11) Date of submission of the withheld VAT payment.
01D482000 (11) Amount paid.
01D483000 (12) Corresponding to the month of:
01D484000 (12) Date of submission of the withheld VAT payment.
01D485000 (12) Amount paid.
01D486000 What is your functional currency.
01D487000 Are you obligated to maintain volumetric control.
01D488000 Are you an importer of a specific sector.
01D489000 In case of an affirmative answer to the previous index, indicate which one; Tax Stimuli Decree Southern Borderland Region In matters of Income Tax 01D490000 Opted to apply the Income Tax tax stimulus under the Southern Borderland Region Tax Stimuli Decree, published in the DOF on December 30, 2020 (in case of affirmative answer, you must fill out from index 01180147000000 to 01180175000000 of Annex 18). 01D491000 Indicate the percentage that the income of the immediately preceding fiscal year obtained in the southern borderland region represents, with respect to the total income obtained outside of it. 01D492000 Are you registered in the beneficiary registry of the stimulus for the southern borderland region. 01D493000 Number of authorization letter to apply the Income Tax tax stimulus. 01D494000 Date of authorization to apply the Income Tax tax stimulus. 01D495000 Number or registration key in the beneficiary registry of the stimulus for the southern borderland region. 01D496000 Ceased to apply the Income Tax tax stimulus indicated in the Tax Stimuli Decree southern borderland region, published in the DOF on December 30, 2020. 01D497000 In case of an affirmative answer to the previous question, indicate the reason why you ceased to apply the Income Tax stimulus. 01D498000 Date when you ceased to apply the Income Tax tax stimulus due to any of the previous circumstances. 01D499000 Submitted by the month following that in which you requested the cancellation, the complementary declarations of the provisional payments in which you applied the stimulus and, if applicable, made the payment of the corresponding Income Tax. In case the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of submission of the complementary declarations submitted and the amount paid:
01D500000 (1) Corresponding to the month of:
01D501000 (1) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D502000 (1) Amount paid in the complementary declaration. 01D503000 (2) Corresponding to the month of:

210 OFFICIAL GAZETTE Monday, January 29, 2024
01D504000 (2) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D505000 (2) Amount paid in the complementary declaration. 01D506000 (3) Corresponding to the month of:
01D507000 (3) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D508000 (3) Amount paid in the complementary declaration. 01D509000 (4) Corresponding to the month of:
01D510000 (4) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D511000 (4) Amount paid in the complementary declaration. 01D512000 (5) Corresponding to the month of:
01D513000 (5) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D514000 (5) Amount paid in the complementary declaration. 01D515000 (6) Corresponding to the month of:
01D516000 (6) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D517000 (6) Amount paid in the complementary declaration. 01D518000 (7) Corresponding to the month of:
01D519000 (7) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D520000 (7) Amount paid in the complementary declaration. 01D521000 (8) Corresponding to the month of:
01D522000 (8) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D523000 (8) Amount paid in the complementary declaration. 01D524000 (9) Corresponding to the month of:
01D525000 (9) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D526000 (9) Amount paid in the complementary declaration. 01D527000 (10) Corresponding to the month of:
01D528000 (10) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D529000 (10) Amount paid in the complementary declaration. 01D530000 (11) Corresponding to the month of:
01D531000 (11) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D532000 (11) Amount paid in the complementary declaration. 01D533000 (12) Corresponding to the month of:
01D534000 (12) Date of submission of the complementary declaration regarding the provisional payment in which you applied the stimulus. 01D535000 (12) Amount paid in the complementary declaration. 01D536000 Indicate whether the applied tax stimulus is for domicile, branch, establishment or other. 01D537000 The age of the tax domicile, or of any branch, establishment or other in the southern borderland region is less than 18 months. 01D538000 You have a branch, agency or any other establishment located within the borderland region, to which the Tax Stimuli Decree southern borderland region, published in the DOF on December 30, 2020, applies. 01D539000 You fell under the circumstances of article six, fraction XI of the Tax Stimuli Decree southern borderland region, published in the DOF on December 30, 2020. 01D540000 In addition to the southern borderland region stimulus, you applied another tax treatment that grants you additional benefits or tax stimuli, including exemptions or subsidies.

Monday, January 29, 2024 OFFICIAL GAZETTE 211
In case the answer to the previous question is affirmative, indicate the following:
01D541000 Benefit obtained, derived from the application of the tax stimulus you applied.
01D542000 Amount of the benefit.
01D543000 Collaborated with the annual program of real-time verification for the purposes of article seven, second paragraph, fraction VI of the Tax Stimuli Decree southern borderland region, published in the DOF on December 30, 2020. 01D544000 Date of submission of the annual collaboration report to the real-time verification program. 01D545000 Folio number in the receipt of submission of the annual collaboration report to the real-time verification program. 01D546000 Place of submission of the annual collaboration report to the real-time verification program. In matters of Value Added Tax 01D547000 Opted to apply the Value Added Tax tax stimulus indicated in the Tax Stimuli Decree southern borderland region, published in the DOF on December 30, 2020. 01D548000 Date of submission of the notice of application of the Value Added Tax tax stimulus indicated in the Tax Stimuli Decree southern borderland region, published in the DOF on December 30, 2020. To what type of taxable acts or activities does the stimulus apply:
01D549000 (A) alienation of goods.
01D550000 (B) provision of independent services.
01D551000 (C) granting of temporary use or enjoyment of goods.
01D552000 Ceased to apply the Value Added Tax tax stimulus, indicated in the Tax Stimuli Decree southern borderland region, published in the DOF on December 30, 2020. 01D553000 Date when you ceased to apply the stimulus in matters of Value Added Tax. 01D554000 You fell under the circumstances of article twelve, fraction V of the Tax Stimuli Decree southern borderland region, published in the DOF on December 30, 2020. 01D555000 Are you a natural or legal person with business activities obligated to make the withholding for services for the purposes of article 1, fraction IV of the Value Added Tax Law. 01D556000 In case the answer to the previous question is affirmative, indicate if you opted to make the withholding of Value Added Tax at the reduced rate of 3% of the value of the consideration effectively paid. In relation to the previous question, indicate the dates of submission of the withheld Value Added Tax payment and the amounts paid. 01D557000 (1) Corresponding to the month of:
01D558000 (1) Date of submission of the withheld Value Added Tax payment.
01D559000 (1) Amount paid.
01D560000 (2) Corresponding to the month of:
01D561000 (2) Date of submission of the withheld Value Added Tax payment.
01D562000 (2) Amount paid.
01D563000 (3) Corresponding to the month of:
01D564000 (3) Date of submission of the withheld Value Added Tax payment.
01D565000 (3) Amount paid.
01D566000 (4) Corresponding to the month of:
01D567000 (4) Date of submission of the withheld Value Added Tax payment.
01D568000 (4) Amount paid.
01D569000 (5) Corresponding to the month of: