Regulatory Alerts2025-01-20 | DOF 5747371Added
Annex 16 of the 2025 Miscellaneous Fiscal Resolution: Financial Statement Audit Report for Tax Purposes (SIPRED 2024 Type I)
Annex 16 of the 2025 Miscellaneous Fiscal Resolution establishes the integration instructions, characteristics, and guide formats for submitting the financial statement audit report for tax purposes for the 2024 fiscal year using the SIPRED 2024 system. It mandates specific data fields and structural requirements for five categories of taxpayers: general financial statements, coordinated taxpayers and agricultural/livestock/forestry/fishery regimes, exchange houses, non-bank financial intermediaries, and investment funds. The regulation requires the submission of a single encrypted .sb2x file containing the auditor's opinion, fiscal diagnosis questionnaire, transfer pricing questionnaire, and reconciliations, with strict formatting rules regarding character limits and variance explanations.
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