Annex 16 of the 2025 Miscellaneous Fiscal Resolution: Financial Statement Audit Report for Tax Purposes (SIPRED 2024 Type I) — SHCP — MX

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SECRETARY OF FINANCE AND PUBLIC CREDIT
ANNEX 16 of the 2025 Miscellaneous Fiscal Resolution, published on December 30, 2024.
At the margin, a seal with the National Coat of Arms, which reads: United Mexican States.- Finance.- Secretary of Finance and Public Credit.- Tax Administration Service.

ANNEX 16 OF THE 2025 MISCELLANEOUS FISCAL RESOLUTION
Financial Statement Audit Report for Tax Purposes (SIPRED 2024) 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 2024 Audit Report Presentation System (SIPRED 2024) Type I, are made known, in accordance with the following:

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 relating to the review carried out by the public accountant, for the fiscal year 2024, using the 2024 Audit Report Presentation System (SIPRED 2024), applicable to the types of reports mentioned.

Integration and presentation instructions for the financial statement audit report for tax purposes issued by a registered public accountant, for the fiscal year 2024, using the 2024 Audit Report Presentation System (SIPRED 2024).
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 2024, using the 2024 Audit Report Presentation System (SIPRED 2024).
A. Guide format for the presentation of the general tax audit report of financial statements, for the fiscal year 2024.
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 exclusively engage in land freight or passenger transport activities for the fiscal year 2024.
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 2024.
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, financial factoring companies, regulated multiple-object financial societies, 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 2024.
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, variable income, and debt instruments, for the fiscal year 2024.
Fiscal Diagnosis Questionnaire (Public Accountant Review).
Transfer Pricing Questionnaire (Public Accountant Review).

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Integration and presentation instructions for the financial statement audit report for tax purposes issued by a registered public accountant, for the fiscal year 2024, using the 2024 Audit Report Presentation System (SIPRED 2024), 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 exclusively engage in 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 2024.

II.- Presentation of the tax report.
The presentation is integrated by:
The annexes of the report generated through SIPRED 2024.
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 consist 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.-	Statement of Financial Position.
2.-	Statement of Comprehensive Income.
3.-	Statement of Changes in Equity.
4.-	Statement of Cash Flows.
4.1.-	Notes to the financial statements.
5.-	Analytical integration of sales or net income.
6.-	Determination of the cost of goods sold for accounting and Income Tax purposes.

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No. of reference of the annex	Data to contain
7.-	Comparative analysis of expense sub-accounts.
8.-	Comparative analysis of financing comprehensive 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.
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 social parts.
15.-	Reconciliation between audited income according to the statement of comprehensive income and amounts subject to Income Tax, and the total of acts or activities for Value Added Tax purposes.
16.-	Related party transactions.
17.-	Taxpayer information on their related party transactions.
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 fiscal 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 relating 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 exclusively engage in 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.

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No. of reference of the annex	Data to contain
	Report information regarding:
1.-	Statement of Financial Position.
2.-	Statement of Comprehensive Income.
3.-	Statement of Changes in Equity.
4.-	Statement of Cash Flows.
4.1.-	Notes to the financial statements.
5.-	Analytical integration of sales or net income.
6.-	Determination of the cost of goods sold for accounting and Income Tax purposes.
7.-	Comparative analysis of expense sub-accounts.
8.-	Comparative analysis of financing comprehensive 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.
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 social parts.
15.-	Reconciliation between audited income according to the statement of comprehensive income and amounts subject to Income Tax, and the total of acts or activities for Value Added Tax purposes.
16.-	Related party transactions.
17.-	Taxpayer information on their related party transactions.
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 fiscal 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).

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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.-	Statement of Financial Position.
2.-	Statement of Comprehensive Income.
3.-	Statement of Changes in Equity.
4.-	Statement of Cash Flows.
4.1.-	Notes to the financial statements.
5.-	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 social parts.
12.-	Related party transactions.
13.-	Taxpayer information on related party transactions.
14.-	Informative data.
15.-	Operations carried out with residents abroad.
16.-	Investments.
17.-	Loans.
18.-	Integration of fiscal 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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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.-	Statement of Financial Position.
2.-	Statement of Comprehensive Income.
3.-	Statement of Changes in Equity.
4.-	Statement of Cash Flows.
4.1.-	Notes to the financial statements.
5.-	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 social parts.
13.-	Related party transactions.
14.-	Taxpayer information on their related party transactions.
15.-	Informative data.
16.-	Operations carried out with residents abroad.
17.-	Investments.
18.-	Loans.
19.-	Integration of fiscal 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).

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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.-	Statement of Financial Position.
2.-	Statement of Comprehensive Income.
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 social parts.
12.-	Related party transactions.
13.-	Taxpayer information on their related party transactions.
14.-	Informative data.
15.-	Operations carried out with residents abroad.
16.-	Investments.
17.-	Loans.
18.-	Integration of fiscal 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 2024.
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 transfer pricing questionnaire, and, in applicable cases, 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 2024, developed by the Tax Administration Service. In the annex formats, 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 omission capture errors, 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 construction and data encryption structure of SIPRED 2024. Likewise, under no circumstances may it be presented or edited with any other software. In the presentation of amounts, formulas, sums, and any type of operation or routine included in SIPRED 2024 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 cell data 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. Statement of Financial Position. Of the total assets. Analytical integration of sales or net income. Of the total updated sales or net income. Comparative analysis of expense sub-accounts. Of the total updated expenses.

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

B.- The indices.
Nine alphanumeric characters shall be used for identification data and general data, and fourteen numeric characters for the other appendices. The treatment of the index shall be as an alphanumeric character. The justification of the characters of the indices shall be centered.

C.- The concepts.
All texts used shall be presented in uppercase letters and may not contain special signs (commas, brackets, parentheses, etc.). They may be captured in lowercase; however, SIPRED 2024 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., shall only be those assigned by the system (according to the configuration chosen by the user). Negative amounts shall be captured with a negative sign, with the sign preceding the amount, but may be displayed with parentheses (according to the configuration chosen by the user). Numeric fields containing information shall be justified to the right. Amounts shall invariably be recorded in pesos, not in thousands of pesos. Amounts representing percentages shall be captured with integers and 2 decimal places, without the percentage sign, except in cases where such amounts represent an update factor, which shall contain integers and 4 decimal places. Examples:
10 % Shall be written as 10.00
28 % Shall be written as 28.00
2.89078 Shall be written as 2.8907
4.56320 Shall be written as 4.5632

V.- Terminology used.
Electronic acceptance receipt: Message of acceptance of the audit report, which the SAT issues and sends via the 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.

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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 data message containing information or writing generated, sent, received, or archived by electronic means. Encrypted: File format in which, following a set of methods, the content is hidden from all those to whom it is not addressed. Envelope or digital signature: Process of integrating into the fiscal audit 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 affixed by a certifying authority, in this case the Tax Administration Service, and is used to sign electronic documents. It is unequivocally related to the private key. Internet: Worldwide network that interconnects a large number of computing equipment. Kilobyte (KB): Unit of storage measurement equivalent to 1024 bytes. Private key: Password that allows identifying, together with the guarantee/digital certificate (public key), that the sender and recipient of the information are who they say they are. Megabyte (MB): Unit of storage measurement equivalent to 1024 kilobytes. Numeric: When only numbers are captured. Paste: 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 2024 system.
For the purposes of using SIPRED 2024, the following shall be followed:
A.- Minimum computer equipment requirements:
Intel Core i3® processor at 1.7 GHz or higher.
4 Gb in RAM memory (8 Gb 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 shall be carried out following the instructions indicated in the system installation manual, which can be downloaded and consulted on the SAT portal.

C.- Entry procedure.
1.- Start an Excel session.
2.- Proceed to the generation of a new audit report and the filling in of identification data (of the taxpayer, registered public accountant, legal representative), general data, and subsequently the other appendices of the fiscal audit report.

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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.

Appendix II Catalog of activity keys for fiscal purposes.
For the purposes of this appendix, the catalog of economic activities, valid on the date of submission of the audit report, shall apply. SIPRED contains said updated catalog, according to appendix 6 published in the DOF on July 21, 2014 of the RMF valid for 2014 and its corresponding modifications published in the same order of dates December 22, 2014, November 20, 2015, January 12, 2016, August 21, 2019, and May 14, 2020.

Appendix III Technical notes.
General:
Use of negative signs.
When creditor accounts have a debit balance or debtor accounts have a credit balance, a negative sign shall be prefixed to them, and when it concerns accounts whose balance can be both creditor and debtor, a negative sign shall be placed in said 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 shall indices named "total" be added, which by essence reflect the amount of a group of accounts or subaccounts. Indices shall not be added to break down the amount indicated in the pre-established index from which the added indices are derived. A pre-established index shall not 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 pre-established 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.

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Construction of new indices.
In those cases where the taxpayer has in their accounting names of accounts different from those mentioned in the official information appendices that make up the guide format of the fiscal audit report, they must locate said accounts in the concepts of said format that by their nature are analogous to the accounts to be incorporated, respecting the indices and concepts already established. In some specific cases defined in SIPRED itself, new concepts may be constructed, assigning them a new index according to the definition of indices mentioned above, provided that they could not be located as indicated in the previous paragraph. Likewise, when there are account concepts that are not included in the pre-established accounts, indices may 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 RMF, the omissions referred to in said resolution shall be those that the auditor detects during the normal course of their audit of the financial statements for fiscal purposes. When the registered public accountant determines differences in contributions payable by the taxpayer as the direct subject, or in their capacity as a withholding agent, in the following appendices to the fiscal audit report, they must make a detailed description of the review procedures applied that led them to determine said differences. The description must include a detailed explanation of the origin of the amounts determined as differences in contributions, referencing the method or formula used in their review procedures that led them to identify said differences, considering their object, base, rate, or tariff (for the purposes of article 5, first paragraph of the CFF). Said description must be incorporated into the report on the review of the taxpayer's fiscal situation before recording their name and registration number before the AGAFF. Additional information to the audit report. This sheet is for free text capture and will be used to provide additional information to that contained in the appendices of the audit 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 audit report. Societies that are split. Societies that are split, in addition to presenting the information established above according to the type of audit report corresponding to them, shall 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 split society;
II. The relationship of the shareholders of the split societies and of the split society, in the case that the latter subsists, in which the number, value, and nature of the shares that make up the social capital of said societies are indicated by reason of the split;
III. The financial position statement of the split 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 subsist or arise by reason of a merger, in addition to the information established above according to the type of audit report corresponding to them, shall provide a relationship of the partners or shareholders of the society that arises or subsists by reason of the merger, indicating their social or shareholding participation on the date 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 by the taxpayer in any appendix to the fiscal audit report, the taxpayer can do so themselves or through the registered public accountant who audited, through the appendix named additional information.

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The technical notes mentioned below will be applicable for the types of audit 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 in 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 may be modified in the filling of the audit report; however, the update of said data does not exempt from presenting the corresponding change notice before the SAT. For the automatic filling that SIPRED performs of the concept named "name of the economic group to which it belongs," the description made for this effect in appendix 6 published in the DOF on July 21, 2014 of the RMF valid for 2014 and its corresponding modifications published in the same order of dates December 22, 2014, November 20, 2015, January 12, 2016, August 21, 2019, and May 14, 2020 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 SAT, through the SAT portal prior to identification with the public accountant's e.firma. The information will be sent by the SAT via email to the public accountant, contained in a file. With this information, the public accountant's identification data will be filled in following the instructions specified in the SIPRED user manual, which can be downloaded and consulted on the SAT portal. When the public accountant's address data registered in the SAT do not match the current ones, they may be modified in the filling of the audit report; however, it is necessary to present the corresponding address change notice and notify the correct address data to the General Administration of Federal Fiscal Auditing, through the SAT Portal, via My Portal:
https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action The capture of the office RFC data is mandatory. When the registered public accountant does not belong to any office, they must record their own RFC. General data. (when applicable by the type of audit report in question). The capture of the data "opted to audit its financial statements by accumulated income (for the purposes of article 32-A CFF), opted to audit its financial statements by the value of its assets (for the purposes of article 32-A CFF), and opted to audit its financial statements by the number of workers (for the purposes of article 32-A CFF)" is mandatory. When "no" is indicated in all the data in the previous paragraph, the reason for presenting the audit 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 fiscal purposes; the system displays a list containing the following concepts: 3.- absorption costing [historical costs], 4.- absorption costing [estimated predetermined costs], 5.- absorption costing and std. Cost method, 6.- system different from the above, and 7.- not applicable; only one of them must be indicated.

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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 fiscal 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 it is recommended to consider the following:

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 of such importance 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.

It must be indicated if only in one of the following data: cash flow statement: used the indirect method or cash flow statement: used the direct method. The information referred to by the indices: RFC 1, 2, 3, 4, and 5, corresponds to the RFC of the natural or legal persons who provided fiscal advice to the taxpayer through a written opinion during the exercise. When "yes" is indicated in the data: "carried out transactions with related parties," the appendices: transactions with related parties and information of the taxpayer on their transactions with related parties must be filled. When "yes" is indicated in the data: "in the exercise, pending fiscal losses from previous exercises to be applied decreased for the purposes of article 9, fraction II of the LISR," the appendix integration of fiscal losses from previous exercises must be filled. When "yes" is indicated in the data: "the taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of fiscal and customs provisions," the number(s) of criteria must be specified in the index "specify the number(s) of criterion/criteria" of the general data of the audit report. This data refers to the criteria contained in Appendix 3 of the RMF valid for 2024. When "yes" is indicated in the data: "obtained any resolution from the SAT, the SHCP, or the PRODECON that has affected its fiscal situation during the exercise," it must be indicated in the concept "it is a matter of," whether it is a consultation or an authorization; it will also be indicated whether compliance with what was established in the resolution was given, in the concept named "the requirements established in the resolution were met"; likewise, the numbers of the official 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 audit report.

26 OFFICIAL GAZETTE Monday January 20 2025
When it is indicated whether in the data: obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the exercise (includes PTU), the resolution numbers and their dates must be specified in the indexes: resolution number 1, 2 and 3 and date of resolution 1, 2 and 3, of the general data of the audit report. When it is indicated whether in the data: entered into derivative financial operations that had fiscal effects during the exercise in the Income Tax, the annex derivative financial operations contracted with residents abroad 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 exercise, the annex permanent investments in subsidiaries, associates and affiliates residing abroad must be filled out. When it is indicated whether in the data: carried out operations with residents abroad, the annex operations carried out with residents abroad must be filled out. When it is indicated whether in the data: carried out operations with preferential tax regimes, through foreign entities or 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 exercise, 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 exercise, the annex loans must be filled out. When it is indicated whether in the data: filed any means of defense against tax provisions, it must be clarified through the annex called additional information, the contested tax provision, the means of defense filed, as well as its status at the end of the exercise. When it is indicated whether in the data: indicates if it alienated shares or intangibles during the exercise, 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 sale of shares, total income from sale of intangibles, total average cost of the alienated shares and, finally, the total original amount of the adjusted investment. The information in the indexes containing the questions related to the taxpayer's fiscal diagnosis questionnaire, whose answers will be provided by the taxpayer themselves, the answers will be reviewed and validated by the public accountant in such a way that these answers are consistent with the result of their work in accordance with Auditing Standards, and based on the scope of the selective tests of their audit; when they cannot validate the taxpayer's answers or do not agree with any of them, they must indicate the index number of the question and explain the reasons in the report on the review of the taxpayer's fiscal situation and, where applicable, make the
corresponding reservations. For the purpose of answering the above 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 RMF for 2024. Report on the review of the taxpayer's fiscal situation. For the purposes of articles 32-A and 52 of the CFF, 58 sections II and III of the Regulation of the CFF, as well as rules 2.10.15. and 2.10.19. of the RMF for 2024, published on December 29, 2023 in the DOF, the text of the audit 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 audit report of the registered public accountant is integrated by the independent auditor's report, as well as by the report on the review of the taxpayer's fiscal situation. Considering what is established in the International Auditing Standards applicable. When the taxpayer has made provisional payments in amounts lower than those they should have made according to the calculations of the public accountant who audited the financial statements and an annual contribution due has been determined, if the taxpayer paid the corresponding update and surcharges, from the month in which the provisional payment should have been made until the month in which they presented their annual return, this clarification will be made in the report on the review of the taxpayer's fiscal situation, 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.

Monday January 20 2025 OFFICIAL GAZETTE 27
Statement of Financial Position (instruction not applicable for audits of the financial sector).
In the index Unpaid Value Added Tax, the Value Added Tax that, although it appears in a fiscal receipt 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 exercise is pending payment, and therefore has the right to credit it until the moment it effectively pays it. In the index Uncollected Value Added Tax, the Value Added Tax that, although it appears in a fiscal receipt 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 exercise is pending collection, and therefore the taxpayer causes it until the moment they effectively collect it. The variations from one year to another that represent for the item in question, a result above 14% in the column called percentage of variation in pesos compared 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 assets (current year) or percentage in relation to the total assets (previous year) will be explained. example:
Index Concept 2024 2023
Percentage in relation to the total of assets
(fiscal exercise)
Percentage in relation to the total of assets
(fiscal exercise previous)
Variation in pesos compared to the fiscal exercise previous Percentage of variation in pesos compared to the fiscal exercise 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 of assets 114,471,457 111,560,641 Statement of Comprehensive Income (instruction not applicable for audits of the financial sector). To fill out 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 the sub-accounts of the comprehensive financing result. The information corresponding to the columns of related parties and unrelated parties must be filled out. Optionally, the taxpayer may fill out the comparative information with the previous exercise. Statement of Changes in Equity. (instruction not applicable for audits of the financial sector). Due to the limitation to add new columns to the formats, two columns for other creditor capital accounts and other debtor capital accounts have been included in the statement of changes in equity, which can be used when it is necessary to reflect concepts of equity capital that do not have a specific column. When amounts are noted 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 them must be presented immediately before the index balances as of December 31, 2023 or the index balances as of December 31, 2024, as appropriate, 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.

28 OFFICIAL GAZETTE Monday January 20 2025
Statement of Cash Flows. (instruction not applicable for audits 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 audits of the financial sector). For the fiscal exercise of 2024 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 does not have a relationship with their comprehensive financing result and, if applicable, with their participation in results of unconsolidated subsidiaries, associates and joint ventures will be integrated. The information corresponding to the columns of related parties and unrelated parties must be filled out, for each exercise. In the analytical integration of sales or net income, in the columns called 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 another that represent for the item in question, a result above 14% in the column called percentage of variation in pesos compared 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 2024 2023
Percentage in relation to the total of sales or net income updated fiscal exercise) Percentage in relation to the total of sales or net income updated (fiscal exercise previous) Variation in pesos compared to the fiscal exercise previous Percentage of variation in pesos compared to the fiscal exercise 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 the abroad... 160500280 00000 Total of sales and net income updated. 110,000,500 108,560,000 Determination of the cost of goods sold for accounting and Income Tax purposes. (instruction not applicable for audits 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 unrelated parties must be filled out, for each exercise.

Monday January 20 2025 OFFICIAL GAZETTE 29
Comparative Analysis of Expense Sub-accounts. (instruction not applicable for audits of the financial sector). For the fiscal exercise of 2024 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 unrelated parties must be filled out, for each exercise. In the comparative analysis of expense sub-accounts, the columns called: total deductible for ISR and total non-deductible for ISR, the amount that of the expense concepts reported have a fiscal effect in the exercise being audited will be placed. Non-deductible items refer to accounting and non-fiscal items. The variations from one year to another that represent for the item in question, a result above 14% in the column called percentage of variation in pesos compared 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 expenses updated (current year) or percentage in relation to the total of expenses updated (previous year) will be explained. Example:
Index Concept 2024 2023
Percentage in relation to the total of expenses updated (fiscal exercise) Percentage in relation to the total of expenses updated (fiscal exercise previous) Variation in pesos compared to the fiscal exercise previous Percentage of variation in pesos compared to the fiscal exercise 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 expenses updated. 120,000,000 100,000,000 Comparative Analysis of the Sub-accounts of the Comprehensive Financing Result. (instruction not applicable for audits of the financial sector). In the comparative analysis of the sub-accounts of the comprehensive financing result, the columns called: accumulative or deductible for ISR, non-accumulative or not subject to ISR (income) non-deductible (expenses) for ISR, the amount that of the income or expense concepts reported, as appropriate, have a fiscal effect will be placed. 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 unrelated parties must be filled out, for each exercise. List of contributions due by the taxpayer as a direct subject or in their capacity as withholding agent. In this list, when there are differences between the column contribution determined by audit due or in favor and the column contribution due or balance in favor determined by the taxpayer, in one or more indexes of the chapter:
Income Tax.

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The differences detected in each of the indexes of said chapter must be reported in the difference column, in the corresponding index. The information revealed in the indexes corresponding to the column contribution due 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 IVA caused in the months of the exercise to the index sum of IVA returned in the months of the exercise. Or Special Tax on Production and Services, from the index sum of IEPS caused in the months of the exercise to the index sum of IEPS returned in the months of the exercise. Or Tax on Foreign Trade the index total of Taxes on Foreign Trade. In their capacity as withholding agent. Other withheld contributions, from the index Special Tax on Production and Services withheld to the index others. Compensations made and returns obtained. Or Compensations made during the exercise of balances in favor coming from: the contributions indicated from the index Value Added Tax to the index other federal contributions. Or Compensations made during the exercise applied to the contributions indicated from the index own Value Added Tax to the index other federal contributions. Or Returns obtained in the exercise, from the index Value Added Tax to the index other federal contributions. Or For the purposes of article 52, section III of the CFF and section IV of rule 2.10.15. of the RMF 2024, it must be stated 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 exercise subject to review and that the quantities 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 exercise 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 list of contributions due 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 audit the taxpayer does not show evidence of a favorable response from the authority regarding the processing of the return or compensation to the registered public accountant, the latter must mention it in their report on the review of the taxpayer's fiscal situation. When in the column rate, tariff or fee, 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 taxable acts or activities at the rate of 16% to the index sum of IVA returned in the months of the exercise. Or Special Tax on Production and Services, from the index value of taxable acts or activities at the rate of 3% to the index sum of IEPS returned in the months of the exercise. Income Tax on income subject to preferential tax regimes. In relation to this concept, the taxable base shall 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 foreign entities or legal figures in which they participate, directly or indirectly, in the proportion corresponding to their participation in them, as well as by the income they obtain through foreign entities or legal figures that are fiscally transparent abroad, the sum of the tax caused by each of the investments for which a taxable base was generated and the tax paid in the exercise. 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 dividends distributed not from CUFIN nor from CUFINRE and Income Tax on dividends distributed from CUFINRE. With regard to these items, in the taxable base column, the amount of the distributed dividend added with the Income Tax to be paid in accordance with the tax provisions must be indicated. Other income manifested as a physical person. In this item, income subject to the calculation of the annual tax not arising from business activities must be recorded in the taxable base column; no other column of this row should be filled. In the Income Tax index, the sum of the index other income manifested as a physical person, plus the taxable profit determined in the reconciliation between the accounting and tax result for purposes of the Income Tax, must be recorded in the taxable base column. With regard to this item, the registered certified public accountant may state, if 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. Rights for services provided:
The index: National Institute of Migration (INM), corresponds to visitor rights without permission to perform remunerated activities (for the purposes of Article 8, fraction I of the Federal Rights Law in force in 2024) and to migration service rights (for the purposes of Article 12 of the Federal Rights Law in force in 2024). The index: Services to Navigation in Mexican Airspace (SENEAM) corresponds to the rights established in Article 289, fractions I, II, and III of the Federal Rights Law, in force in 2024. The index: Federal Telecommunications Institute (IFT) corresponds to the rights established in Articles 244-B, 244-C, 244-D, and 244-E of the Federal Rights Law in force in 2024. In the index: others specify concept, the most representative federal rights in terms of amount that the taxpayer has incurred during the fiscal year will be noted. In the case of taxpayers dedicated to mining activities, they must note the mining rights they have incurred. Compensations made and refunds obtained. With regard to these items, 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 come from previous years, must be considered as compensations made during the fiscal year and as refunds obtained in the fiscal year. For the purposes of Article 52, fraction III of the Federal Code of Fiscal Procedures (CFF) and fraction IV of rule 2.10.15. of the 2024 Fiscal Miscellaneous Resolution (RMF), it must be stated that the review of compliance with tax obligations includes verifying that the taxpayer has the right to the balances in favor 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 said 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 in the item of the tax that has been refunded or compensated improperly. Likewise, 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 to the registered certified public accountant, the latter must mention it 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, will be listed in the annex called 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 to pay that corresponds to the audited fiscal year, the amount to pay coming from previous years, the sum of said amounts which represents the total of contributions to pay at the end of the audited fiscal year, identifying, if applicable, from the total of contributions, the amount of the contribution that is in litigation, the payment date, and name of the credit institution or SAT in which the payment was made, or in its case, number of the operation, or else, leaving these data blank with the exception of 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 ISR pending payment by the date of presentation of the audit, indicating: the deductible base to which these withholdings correspond, the period, and the concept of the payment. The certified public accountant who audited will be relieved of stating this 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 pending payment taxes correspond, specifying this situation in their report. 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 report, with the following assumptions:
The taxpayer has provisioned for two fiscal years an amount of annual ISR payable by them, which by the date of presentation of the audit has not been covered for any circumstance. A difference of ISR 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 ISR payable by them, for the months of November and December, which are covered in the month of January of the following year and for which a complementary declaration is presented in the month of March of the following year. At the end of the fiscal year, they have not made the full payment of the ISR 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 coming from previous years will be filled.
01100001000000 Difference determined by the taxpayer (of the audited fiscal year).
Only the column of amount corresponding to the audited fiscal year will be filled.
01100002000100 Provisional payment of November 2024.
In addition to the column of amount corresponding to the audited fiscal year, the columns applicable to note the date and form of payment will be filled. 01100002000200 Complementary provisional payment of November 2024. In addition to the column of amount corresponding to the audited fiscal year, the columns applicable to note the date and form of payment will be filled. 01100002000300 Provisional payment of December 2024. In addition to the column of amount corresponding to the audited fiscal year, the columns applicable to note the date and form of payment will be filled. 01100002000400 Complementary provisional payment of December 2024. In addition to the column of amount corresponding to the audited fiscal year, the columns applicable to note the date and form of payment will be filled.

Income Tax on salaries and in general for the provision of a subordinate personal service in their capacity as withholding agent. 01100003000000 Corresponding to the month of December 2024. In addition to the column of amount corresponding to the audited fiscal year, the columns applicable to note the date and form of payment will be filled. If for some 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 they correspond, those balances must be reflected. In the column amount of the contribution in litigation, contributions pending payment that are in litigation by the taxpayer will be noted, and they must also add in the contribution in question in the concept column, the word litigation to identify the reason why that contribution has not been covered. Reconciliation between the accounting and tax result for purposes of the Income Tax. In the item 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 will be noted. In the item loss on alienation of shares, the amount of the loss on alienation of shares deducted in the fiscal year will be noted; therefore, said amount should not be reflected as part of the non-accounting tax deductions. When the taxpayer determines a tax loss, they must only fill out this annex, up to the index tax loss of the fiscal year, concluding the reconciliation. Under no circumstances should they note the amount of the tax loss in the index tax result or taxable profit. When the taxpayer amortizes tax losses from previous years, they must not record in that row an amount greater than 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 amount contracted. In the column tax identification number, the number or tax identification key used by the resident abroad in their country of residence will be noted; in case that in the country of residence such key is not used, n/a will be noted. In the column country of residence, the key and name of the country of residence must 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 will be filled in accordance with what is established in Article 16-A, last paragraph of the CFF, which establishes the following:
16-A for the purposes of tax provisions, the following are understood as financial derivative operations:
... debt financial derivative operations are those that are referred to interest rates, debt titles, or the national consumer price index; likewise, capital financial derivative operations are those that are referred to other titles, merchandise, currencies, baskets, or stock indices. Financial derivative operations that do not fall within the circumstances referred to in this paragraph will be considered as capital or debt depending on the nature of the underlying. The data of the contracted amount will be expressed in foreign currency. In the data type of currency, the currency and the country to which it corresponds will be selected in accordance with the catalog contained in Appendix VII of this instruction. The data percentage of the column interest rate will be expressed as a percentage. In the data of validity, 31 December 2024 must be noted.

Permanent investments in subsidiaries, associates, and affiliates residents in foreign countries 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 amount of the investment. For these purposes, the terms subsidiary, associate, or related party or affiliate will 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 will be noted; in case that in the country of residence such key is not used, n/a will be noted. In the column fiscal residence country of the entity, the key and name of the fiscal residence country of the entity will be selected, in accordance with the catalog contained in Appendix VI of this instruction. In the column percentage of participation in the capital of the entity, the average percentage of participation during the fiscal year of 2024, which represent the shares, social parts, or their equivalents owned by the taxpayer with respect to the total shares, social parts, or equivalents issued by the subsidiary, associate, or affiliate entity abroad, will 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 will be noted. Or, the total net acquisition value of the shares or social parts, including, if applicable, the amount corresponding to the commercial credit; this last data can be noted in a separate row, recording the amount in this same column. In the column amount of profits (losses) of previous years in the percentage of participation, the accounting profits or losses of 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, will be noted; these accounting profits or losses of 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 audited fiscal year. 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, must be indicated. In the column value of the investment, the sum of the amounts recorded by row of the columns: amount of the investment, amount of profits (losses) of previous years in the percentage of participation, and amount of profit (loss) of the fiscal year in the percentage of participation, will be noted; under no circumstances will negative values be noted in this column, therefore, if arithmetically the case arises, 0 will be noted. Partners or shareholders who had shares or social parts. 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 physical or moral person but a trust contract, the number of the trust contract and the name of the institution acting as trustee will be noted. When there are shares placed among the general investing public, it will be recorded in the row corresponding to the partner or shareholder shares placed among the general investing public.

In the column tax identification number or RFC, the number or tax identification key used by the partner or shareholder in their country of residence will be noted; in case that in the country of residence of the partner or shareholder such key is not used, n/a will be noted. When the partner or shareholder is a resident in national territory, the RFC will be noted. When there are public shareholders in general, several will be noted; under no circumstances will several be noted when the partners or shareholders are not public in general, therefore the RFC or number or tax identification key of the partner or shareholder must 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 will 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 2024, which present the shares social parts owned by the partners or shareholders of the taxpayer with respect to the total shares or social parts issued by the taxpayer themselves, will be noted. In the column holding period, the period from January 1 to December 31 will 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 in which the transmission of the shares or social parts 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 Mercantile Societies). When a partner or shareholder begins to have such character during a fiscal year, the holding period will start on the date in which the transmission of the shares or social parts 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 Mercantile Societies). For public shareholders in general, the validity dates will be left blank. In the columns amount of contributions and amount of capital withdrawals, the contributions and withdrawals made that have affected accounting capital accounts will be indicated, including contributions for future capital increases, of which there is a resolution in the shareholders' or partners' assembly for their application in the future as an increase in social capital. In the columns amount of loans: made and received, the loans made to the partners or shareholders, and those received from them that have affected liability accounts, including contributions for future capital increases, of which there is no resolution in the shareholders' or partners' assembly for their application in the future as an increase in social capital, will
be indicated. When in a fiscal year there have been no transactions with the partners or shareholders, nor movements in shareholding or in the social parts, the columns: amount of contributions, amount of capital withdrawals, and amount of loans: made and received, can be left blank. Reconciliation between the income audited according to the statement of comprehensive income and the accumulative for purposes of the Income Tax and the total of acts or activities for purposes of the Value Added Tax. When from the comparison of the row total of the value of the acts or activities for purposes of the Value Added Tax of the fiscal year, manifested by the taxpayer in relation to the determined by the same concept in the sum of the declarations presented corresponding to the fiscal year being audited, results in a positive or negative difference greater than 4%, the taxpayer will explain the entirety of the difference in the additional information annex and the certified public accountant, in addition to reviewing it, will make reference to said explanation in the report on the review of the taxpayer's tax situation, expressly. Operations with related parties. In this annex, the data will be provided grouped by each related party, globalizing the operations by type of operation during the fiscal year for purposes of the Income Tax. All operations that have been carried out during the fiscal year in accordance with the catalog of type of operation contained in Appendix IV of this instruction must be listed. When the operation carried out that is related does not have an associated value of accumulation or deduction, 0 (zero) will be placed.

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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 key is not used in the related party's country of residence, "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 performed shall be selected, in accordance with the catalog contained in Appendix IV of this manual.

In the column for "in case that in the column type of operation, any of the concepts of other income or other payments was selected," the key and description corresponding to the type of operation performed shall be entered, in accordance with the catalog contained in Appendix IV of this manual.

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 manual.

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 performed 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 manual.

When in the column "the operation is agreed upon as with independent parties in comparable operations" it is noted as "yes," it is because there is information demonstrating that the operations are agreed upon as they would be by independent parties 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, either accounting or fiscal, must be presented so that the operation with related parties being declared has been determined as it would have been by independent parties in comparable operations. In case no adjustment exists, the row for this column shall be left blank.

Taxpayer information regarding their operations with related parties.

Any explanation requested in this annex, whose assigned space proves insufficient, must 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; this can be done in the annex titled "additional information," as failure to do so will lead the SAT to understand that the taxpayer had the questioned obligation and did not comply with it.

Generally, a non-applicable response (n/a) means that the taxpayer is not facing the 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 Income Tax Law). Means that:
A) The taxpayer is in the scenario established in Article 76, second paragraph, fraction IX of the Income Tax Law, meaning that they carried out business activities and obtained income in the immediate previous exercise that did not exceed $13,000,000.00, or provided professional services and obtained income that did not exceed $3,000,000.00 in said exercise, provided they are not in the scenario referred to in Article 179, penultimate paragraph of this Law. B) The taxpayer did not carry out operations with related parties residing abroad.

The taxpayer filed their informational declaration for their operations with related parties (for the purposes of Article 76, fraction X of the Income Tax Law). Means that the taxpayer is in the scenario established in Article 182, penultimate paragraph of the Income Tax Law.

Monday, January 20, 2025 OFFICIAL GAZETTE 37

If a taxpayer has more than one predominant activity, the taxpayer's other activity(ies) may be presented 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. In case any intangible asset was written off or disposed of during the exercise, its value in the financial statements at the date of write-off or disposal shall be reflected.

The row "the taxpayer has documentary evidence demonstrating compliance with the provisions of Article 76, fraction XII of the Income Tax Law 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 those 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 Income Tax Law, in the order established in said 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 Income Tax Law, or who advised on its formulation, the RFC of the external natural person to the taxpayer and not of the firm where said person works, who prepared or advised the taxpayer, shall be entered. When it was the taxpayer's own staff who prepared the study, the RFC of the taxpayer itself shall be entered.

In the section "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 2024," the taxpayer's operating profit shall be determined as it was done with bulletin B-3 statement of results of the Financial Information Standards in force until 2012.

When selecting whether in the data: "applied criteria contrary to those published in the Official Gazette as non-binding criteria in transfer pricing matters, 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.

Investments.

In this annex, for the fiscal exercise of 2024, grouped by each deduction rate and type of investment concept related to fixed assets, deferred expenses and charges, and expenditures made in pre-operational periods referred to in the Income Tax 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 "balance pending to deduct at the beginning of the exercise," the updated fiscal balances used to determine the deduction shall be entered.

In the column "MOI of acquisitions during the exercise," the updated fiscal balances according to the utilization period to determine the deduction shall be entered.

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

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

In the column "balance pending to deduct at the end of the exercise," the result of the arithmetic operation of adding the column "balance pending to deduct 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 financial sector audits).

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

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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. In case such 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 manual.

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

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 manual.

In the column for "in case that in the column 'most important concept that originated the balance,' any of the concepts of 'other debtor' or 'other creditor specify concept:' were selected," the concept that originated the account shall be entered.

Loans.

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

In the columns "outstanding loan balance as of December 31, 2023" and "outstanding balance as of December 31, 2024," the corresponding balances in national currency that are reflected in the statement of financial position shall be entered.

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

In the column for "in case that in the column 'type of financing' the concept 'other' was selected, specify concept:", the type of financing shall be entered.

For the data of the column "was effective beneficiary of the interests," the provisions of Article 166 of the Income Tax 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 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 number of registration of banks, financing entities, pension and retirement funds, and foreign investment funds for the purposes of Articles 153 and 166 of the Income Tax Law shall be entered; when this data is not applicable, "n/a" shall be entered.

In the column for country of residence for tax purposes, the data of the key and name of the country of residence shall be selected, in accordance with the catalog contained in Appendix VI of this manual. In case "yes" was entered in the column "was 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 manual.

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% were agreed upon, it shall be expressed as 11.00.

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

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

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

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

In the column for "in case that in the column 'frequency of payability of interest payment' the concept 'other' was selected, specify concept:", the agreed frequency for interest payment shall be entered.

When "yes" is entered in the column "made placements abroad," this annex shall be filled out as follows:

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

In the columns "outstanding loan balance as of December 31, 2023" and "outstanding balance as of December 31, 2024," 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 "was 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 tax 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 put; if it was in several countries, the one in which the most representative amount in terms of value was placed shall be entered.

Integration of fiscal losses from previous 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 Income Tax Law.

When in the concept "the applied loss comes totally or partially from a spin-off," it is noted as "yes," it is because the fiscal loss from previous exercises applied in the audited exercise comes from a spin-off.

In the concept "indicate the RFC of the spun-off entity," the RFC of the entity that transmitted the fiscal loss applied in the audited exercise coming from the spin-off shall be entered.

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

In case that the fiscal losses applied in the audited exercise have as origin two or more spin-offs, the enrolled public accountant must declare in the annex titled "additional information" of the audit report, the information mentioned in the three preceding paragraphs.

Fiscal diagnosis questionnaire.

Role of the enrolled public accountant on the topic of the fiscal diagnosis questionnaire. The answers to this questionnaire shall be the responsibility of the enrolled public accountant according to the review they make of the taxpayer's financial statements, so they must declare in their report on the review of the taxpayer's fiscal situation, expressly, any omission or non-compliance with 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 Financial Information Review Standards, considering what is stated by the auditing guides Financial Information Standards and within the scope of the selective tests of their audit.

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In the column for comments, clarifications corresponding to each answer may be made; they must 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 enrolled public accountant describe, in their case, in the report on the review of the taxpayer's fiscal situation, the important 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. Below are some examples:

Inadequate design of the internal control structure in general.
Lack of adequate review and approval of transactions, accounting vouchers, or reports issued that have fiscal repercussions. Inadequate procedures for the 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 enrolled public accountant on the topic of transfer pricing. The Tax Administration Service through the questionnaire on transfer pricing matters that enrolled 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 Income Tax Law), that is, that they have filed 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 they would be by independent parties in comparable operations (transfer pricing studies). For these purposes, what is provided, among others, in bulletins 230, 500, 501, 520, 550, 580, 620, and 800 of the International Auditing Standards must be considered.

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

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

Monday, January 20, 2025 OFFICIAL GAZETTE 41
Section referring to Article 76, fraction IX of the Income Tax Law (LISR)
Verified the timely submission of information on transactions with related parties, carried out during the immediately preceding year. A In case of non-compliance, mentioned such circumstance as a qualification in its opinion. This means that the taxpayer falls under the circumstance established in Article 182, second-to-last paragraph of the Income Tax Law (LISR). In the section, it verified that the supporting documentation for transfer pricing, for transactions 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 registered 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 transactions 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 Income Tax Law for each type of operation evaluated, the intent is for the registered public accountant to 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, the intent is for the registered public accountant to 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 such 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, the intent is for the registered public accountant to 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 transactions with related parties residing abroad were agreed upon as independent parties would have done in comparable operations, without judging whether the conclusion is correct or not. In the question that indicates: verified from a formal standpoint the correct completion of the information on transactions with related parties, carried out during
the immediately preceding year (Annex 9 DIM) in accordance with the information contained in the transfer pricing documentation for transactions with related parties residing abroad (for the purposes of Article 76, fraction IX of the Income Tax Law), the intent is to verify that the information contained in the transfer pricing documentation coincides with that of 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 negative conclusions are mentioned in the questionnaire, it shall 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 such 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.

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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 Income Tax Law in the terms of the third paragraph of the cited 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 whether it is the most appropriate. Note: it should be noted that xxxx refers to the fact that these first four digits of the indices of this questionnaire will vary depending on the type of opinion. Public accountants must state in their report on the review of the taxpayer's tax situation, expressly, any omission or non-compliance with tax provisions that they have detected when examining the taxpayer's tax situation, regarding their transactions with related parties in accordance with International Auditing Standards and within the scope of their audit's selective tests. Applicable to the opinions of corporate taxpayers that pay tax as coordinated entities and of the agricultural, livestock, forestry, and fishing regime, and natural persons who are exclusively dedicated to land freight or passenger transport activities. Comparative analysis of expense sub-accounts. For the fiscal year 2024, in order to be in line 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 operating; 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 show the amount that from the reported expense concepts has a tax effect. Non-deductible items refer to accounting items and not fiscal items. Comparative analysis of the sub-accounts of the comprehensive financial result. In the comparative analysis of the sub-accounts of the comprehensive financial result, the columns named: taxable or deductible for Income Tax, non-taxable or not subject to Income Tax (income) non-deductible (expenses) for Income Tax, will show the amount that from the reported income or expense concepts, as applicable, has a tax effect. Non-deductible, non-taxable, 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 due from the taxpayer as the direct subject or in their capacity as withholding agent. In the annex of the list of contributions due from the taxpayer as the direct subject or in their capacity as withholding agent, taxpayers will have the possibility to incorporate, in a global manner, the amount of the authorized deduction referred to in rule 2.3., and rule 1.2., depending on whether they are taxpayers of the long-distance land passenger and tourism transport sector or the federal land freight transport sector, of the Resolution of Administrative Facilities for the Land Freight and Passenger Transport Sectors for 2024, as follows:
As a direct subject, when taxpayers fulfill their tax obligations on their own, globally recording the amount of the cited authorized deduction, with index 40090043000000 with the concept Income Tax corresponding to the deduction of 8% of the own income of the direct subject activity, which has the character of definitive tax. As a withholding agent, when corporations fulfill on behalf of their members their tax obligations, globally recording the amount of the cited authorized deduction, with index 40090212000000 with the concept Income Tax corresponding to the deduction of 8% of the own income of the withholding agent activity, which has the character of definitive tax.

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Information of the members of corporate entities as coordinated entities:
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 of the members who opt to pay the tax through the coordinator, the 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 for the member's RFC, 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 due (for the purposes of Article 16, fraction IV of the Federal Excise Tax Law), amount of the 50% credit for expenses on highway infrastructure against Income Tax due (for the purposes of Article 16, fraction V of the Federal Excise Tax Law), taxable profit, fiscal loss, Income Tax due, Income Tax refund, 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 to the SAT (for the purposes of Article 73 of the Income Tax Law). When providing the information of the members who opt to pay the tax individually, the 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 for the member's RFC, 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 to the SAT (for the purposes of Article 73 of the Income Tax Law), total amount of the member's income according to settlement (for the purposes of Article 72, fraction IV of the Income Tax Law), total amount of the member's deductions according to settlement (for the purposes of Article 72, fraction IV of the Income Tax Law), total amount of taxes paid on behalf of the member (for the purposes of Article 72, fraction VI of the Income Tax Law), and total amount of withholdings corresponding to the member according to settlement (for the purposes of Article 72, fraction III of the Income Tax Law). The information of 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 International Auditing Standards and within the scope of their audit's selective tests; 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 qualifications. 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 2024 Fiscal Miscellaneous Resolution (RMF). Likewise, information related to the participation of workers in company profits 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 opinions of financial sector institutions referred to in this directive. 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. To fill out 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 variations in equity, two columns have been included for other contributed capital accounts and other earned capital accounts; as applicable, which can be used when it is necessary to reflect equity concepts that do not have a specific column.

44 OFFICIAL GAZETTE Monday, January 20, 2025
When amounts are recorded in the columns other contributed capital accounts and other earned capital accounts; as applicable, due to their balance being integrated by the amount of one or more accounts, the integration of them must be presented before the line balances as of December 31, 2023 or the line balances as of December 31, 2024 in the lines named others, as applicable, recording 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 manner between the fiscal years 2024 and 2023. Comparative analysis of the accounts of the income statement. Instead of presenting the annexes for the 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 the sub-accounts of the comprehensive financial result, the annex comparative analysis of the accounts of the income statement must be presented. In the columns named: taxable or deductible for Income Tax and non-taxable or not subject to Income Tax (income) non-deductible (expenses) for Income Tax, the amount that from the reported income or expense concepts, as applicable, has a tax effect will be placed. Non-deductible, non-taxable, or not subject items refer to accounting items and not fiscal items. List of contributions due from the taxpayer as the direct subject or in their capacity as withholding agent. Fees for services provided:
The index: the National Banking and Securities Commission (CNBV), corresponds to the fees established for inspection and surveillance services included in Articles 29 to 29-H of the Federal Fees Law in force in 2024. Specifics:
Applicable to the opinions 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-objective financial societies, credit unions, popular savings and credit entities, and other non-bank financial intermediaries, it was necessary to combine in a single opinion all the information of this type of entity under the generic denomination of non-bank financial intermediaries. Applicable to the opinions of investment funds of capital, variable income, and debt instruments. Statement of Investment Portfolio Valuation. Instead of presenting the statements of cash flows or changes in financial situation, the statement of investment portfolio valuation must be included, in a comparative manner with the immediately preceding exercise. Evidence of the application of review procedures on the taxpayer's tax situation (working papers). The registered 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 Federal Code of Fiscal Procedures (CFF) and the 2024 Fiscal Miscellaneous Resolution (RMF), considering the following:
I.- Package used for the generation of the working paper file (sbpt).
SIPRED 2024 (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:

Monday, January 20, 2025 OFFICIAL GAZETTE 45
The working papers that the public accountant retains in the file of the audit performed 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.
Evidence of the review.
Internal control evaluation.
Audit planning.
The information of the working papers will be formed in Excel files with *.xlsx extension, 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 zipped file with sbpt extension, which will be formed by 26 characters (including extension) and will contain the information indicated in the previous point II. Font type. Calibri. Font size. 10 maximum. Not allowed. Images. External links to the file. Book or sheet protection. File size with sbpt extension. Maximum 45 megabytes (Mb).
Appendix IV. Catalog of type of operation, for the purposes of the annexes related party transactions and transactions 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

46 OFFICIAL GAZETTE Monday, January 20, 2025
Key Income Operations
1000 Income from accrued interest
1100 Income from leasing
1200 Income from sale 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 Taxable gain in derivative financial operations 1305 Interest in favor or taxable determined by carrying out derivative financial operations 1306 Accumulation of income received from financial operations referred to an underlying that does not trade on a recognized market 1307 Income from sale of intangibles 1308 Income from sale of other deferred charges and expenses 1309 Customer advances 1310 Income attributable to permanent establishments 1311 Income from granting goods on loan 1312 Income from sale of rights 1313 Income from reimbursements 1314 Income from portfolio sale 1400 Other income (specify) Key Cost and Expense Operations 1500 Net purchase of raw material inventories 1501 Net purchase of semi-finished inventories 1600 Net purchase of acquired inventories 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

Monday, January 20, 2025 OFFICIAL GAZETTE 47

Key Cost and Expense Operations
2100 Leasing
2200 Guarantees
2300 Advertising
2400 Maquila services
2500 Other services provided
2600 Financial services
2700 Commissions
2800 Accrued interest charges
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 produced finished inventories 3003 Returns, allowances, and discounts on sale of produced semi-finished inventories 3004 Returns, allowances, and discounts on sale of inventories acquired for distribution 3005 Returns, allowances, and discounts on sale of acquired inventories (raw materials) 3006 Returns, allowances, and discounts on sale of acquired inventories (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 to acquire rights 3011 Costs and/or to acquire concessions 3012 Investments in intangibles 3013 Costs and/or for reimbursements 3014 Investments in other deferred expenses and charges 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

48 OFFICIAL GAZETTE Monday, January 20, 2025

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 (People's Democratic Republic of) AR Argentina (Republic) AM Armenia (Republic of) AW Aruba (Dutch Overseas Territory) AU Australia (Commonwealth of) AT Austria (Republic of) AZ Azerbaijan (Azerbaijani Republic) BS Bahamas (Commonwealth of the) BH Bahrain (State of) BD Bangladesh (People's Republic of) BB Barbados (British Commonwealth of Nations) BE Belgium (Kingdom of) BZ Belize BJ Benin (Republic of) BM Bermuda BY Belarus (Republic of) BO Bolivia (Republic of) BA Bosnia and Herzegovina BW Botswana (Republic of) BR Brazil (Federative Republic of) BN Brunei (State of) (Residence of Peace) BG Bulgaria (Republic of) BF Burkina Faso BI Burundi (Republic of) BT Bhutan (Kingdom of) CV Cabo Verde (Republic of) TD Chad (Republic of)

Monday, January 20, 2025 OFFICIAL GAZETTE 49
Key Country Name
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) SI Slovenia (Republic of) ES Spain (Kingdom of) FM Federated States 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)

50 OFFICIAL GAZETTE Monday, January 20, 2025
Key Country Name
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 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

Monday, January 20, 2025 OFFICIAL GAZETTE 51
Key Country Name
IL Israel (State of)
IT Italy (Italian Republic)
JM Jamaica
JP Japan
JE Jersey
JO Jordan (Hashemite Kingdom of)
KZ Kazakhstan (Republic of)
KE Kenya (Republic of)
KI Kiribati (Republic of)
KW Kuwait (State of)
KG Kyrgyzstan (Kyrgyz Republic)
LS Lesotho (Kingdom of)
LV Latvia (Republic of)
LB Lebanon (Republic of)
LR Liberia (Republic of)
LY Libya (Jamahiriya Arab Socialist People's Libyan) LI Liechtenstein (Principality of) LT Lithuania (Republic of) LU Luxembourg (Grand Duchy of) MO 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)

52 OFFICIAL GAZETTE Monday, January 20, 2025
Key Country Name
MM Myanmar (Union of)
NA Namibia (Republic of)
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 the)
PE Peru (Republic of the)
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)

Monday, January 20, 2025 OFFICIAL GAZETTE 53
Key Country Name
RO Romania
RU Russia (Russian Federation)
EH Western Sahara (Sahrawi Arab Democratic Republic) WS Samoa (Independent State of) AS American Samoa BL Saint Barthélemy KN Saint Kitts and Nevis (Federation of) (Saint Kitts-Nevis) SM San Marino (Most Serene Republic of) MF Saint Martin PM Saint Pierre and Miquelon VC Saint Vincent and the Grenadines SH Saint Helena LC Saint Lucia ST São Tomé and Príncipe (Democratic Republic of) SN Senegal (Republic of 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 East Timor TG Togo (Togolese Republic) TO Tonga (Kingdom of) TT Trinidad and Tobago (Republic of) TN Tunisia (Republic of) TC Turks and Caicos (Islands)

54 OFFICIAL GAZETTE Monday, January 20, 2025
Key Country Name
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 the)
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)

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 2024, published in the DOF on January 19, 2024, 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

Monday, January 20, 2025 OFFICIAL GAZETTE 55
Country Currency Name
Chile Peso
China Mainland Yuan
China Extracontinental 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
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

56 OFFICIAL GAZETTE Monday, January 20, 2025
Country Currency Name
Ireland Euro
Iceland Króna
Israel Shekel
Italy Euro
Jamaica Dollar
Japan Yen
Jordan Dinar
Kenya Shilling
Kuwait Dinar
Latvia Euro
Lebanon Pound
Libya Dinar
Lithuania Litas
Luxembourg Euro
Malaysia Ringgit
Malta Euro
Morocco Dirham
Mexico Peso
Montenegro Euro
Nicaragua Córdoba
Nigeria (Fed) Naira
Norway Krone
New Zealand Dollar
Pakistan Rupee
Palestine Shekel
Panama Balboa
Paraguay Guaraní
Peru Nuevo Sol
Poland Zloty
Portugal Euro
Puerto Rico Dollar
Czech Republic Koruna
Democratic Republic of the Congo Franc
Republic of Serbia Dinar
Dominican Republic Peso
Slovak Republic Euro
Romania Leu
Singapore Dollar
Syria Pound

Monday, January 20, 2025 OFFICIAL GAZETTE 57
Country Currency Name
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 Strong Bolívar
Vietnam Dong
Yemen (Dem. Pop.) Rial
Yugoslavia Dinar
Other countries Other currencies

Appendix VIII. Catalog of main intangible assets, for the purposes of the annex information on your 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 sites
IF) Non-compete agreements
IG) Rights (radio transmission, gas development, gas distribution, landing, rent, mining, mortgage service, reacquired franchise, service, logging, water use) IH) Others Key II. Assets related to the customer portfolio IIA) Customer lists IIB) Contracted production and firm orders IIC) Contracts with customers and corresponding customer relationships IID) Non-contractual relationships with customers IIE) Others

58 OFFICIAL GAZETTE Monday, January 20, 2025
Key III. Intellectual or artistic assets
IIIA) Theatrical works, operas, ballets, etc.
IIIB) Books, magazines, newspapers, manuscripts, and other literary material IIIC) Musical works IIID) Paintings and photographs IIIE) Audiovisual material, videos, movies, music videos, and television programs IIIF) Others Key IV. Assets based on contracts or rights IVA) License, royalty, and priority use contracts IVB) Advertising, construction, administration, service, or supply contracts IVC) Permits or concessions for 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) Others Key V. Technological intangible assets VA) Technological patents VB) In-process research and development VC) Computing systems (software), and licenses, computer programs, information systems, formats, etc. VD) Unpatented technology, technical know-how VE) Databases, plant titles VF) Confidential processes and formulas VG) Technical drawings, technical procedure manuals, plans VH) Creation of manufacturing processes, procedures, production lines VI) Others Key VI. Intangible assets other than the above VIA) Others

Appendix IX. Catalog of the most important concept that originated the balance, for the purposes of the annex 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

Monday, January 20, 2025 OFFICIAL GAZETTE 59
Key Debtors
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 Reimbursements
16 Dividends
17 Commissions
18 Derivative financial operations
19 Leasing
20 Service provision
21 Administrative services
22 Accrued interest
23 Expenses on behalf of related parties
24 Disposal of intangibles
25 Disposal of other deferred charges and expenses 26 Disposal of shares 27 Disposal of fixed assets 28 Disposal of land 29 Other debtors Key Creditors 1 Loans 2 Inventory purchases 3 Fixed asset purchases 4 Intangible purchases 5 Share purchases 6 Advances 7 Concessions 8 Rights 9 For acquisition of shares 10 Interest from portfolio sales 11 Prorated expenses 12 Guarantees

60 OFFICIAL GAZETTE Monday, January 20, 2025
Key Creditors
13 Fees
14 Advertising
15 Maquila
16 Services
17 Commissions
18 Interest charges
19 Other creditors

Appendix X. Catalog of financing type, for the purposes of the annex loans.
Key Financing Type
A Bank acceptances
B Letters of credit
C Bridge credit
D Direct
E Credit or advance
F Mortgage
G Global lines
H Pledge
I Protocols
J Unsecured
K Refinancing
L Revolving
M Syndicated
N Other

Appendix XI. Catalog of interest payment exigibility frequency, for the purposes of the annex loans.
Key Frequency
1 Monthly
2 Quarterly
3 Semi-annual
4 Annual
5 Other

Appendix XII. Catalog of income type in REFIPRES, for the purposes of the annex operations subject to preferential tax regimes.
Key Frequency
1 Interest in financial system institutions
2 Derivatives from investment societies or funds 3 Other income derived from financial system entities (swaps, options, etc.) 4 From investment in shares of legal entities

Monday, January 20, 2025 OFFICIAL GAZETTE 61
Key Frequency
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 participation character in trust or entity or foreign legal figure, for the purposes of the annex operations subject to preferential tax regimes.
Key Frequency
1 Settlor
2 Trustee
3 Fiduciary
4 Effective beneficiary
5 Contributor of assets or rights
6 Administrator

Appendix XIV. Catalog of tax rate or exemption provided for in some treaty to avoid double taxation, for the purposes of the annex operations subject to preferential tax regimes.
Key Frequency
1 Rate
2 Exemption
3 Benefit
4 Subsidy
5 Others

Appendix XV. Catalog of term maturity, for the purposes of the annex. 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 partners or shareholders who had shares or social parts.
Key Loan Destination
1 Asset
2 Liability
3 Dividend payment
4 Profits
5 Others

Instructions for characteristics for filling out and presenting the financial statement report for tax purposes issued by a registered public accountant, for the fiscal year 2024 using the 2024 report presentation system (SIPRED 2024), applicable to the following types of reports. A. General financial statements. B. Legal entity taxpayers that pay as coordinated and from the agricultural, livestock, forestry, and fishing regime, and natural persons who dedicate themselves exclusively 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 report. Content and characteristics for filling out the report Data applicable to the report 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 noted: 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 will be noted: paternal surname, maternal surname, and name(s), of the legal representative, public accountant, and firm. Alphanumeric character data. Alphabetic characters only in uppercase. 01A002000 CURP (of the taxpayer natural person). 01B002000 CURP (of the public accountant). 01C004000 CURP (of the legal representative).

Monday, January 20, 2025 OFFICIAL GAZETTE 63

Maximum 18-character alphanumeric data, 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 characters (commas, brackets, parentheses, etc.).

Tax domicile of the taxpayer, legal representative, and public accountant:
01A003000 Federative entity (of the taxpayer).
01B004000 Federative entity (of the public accountant).
01C005000 Federative 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.
Alphabetic character data.
This data cannot contain special characters (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.
Alphanumeric character data.
Alphabetic characters only in uppercase.
This data cannot contain special characters (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.
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.

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).

64 OFFICIAL GAZETTE Monday, January 20, 2025

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

01A008000 City or town (of the taxpayer).
01B009000 City or town (of the public accountant).
01C010000 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 characters (commas, brackets, parentheses, etc.).

01A009000 Telephone (of the taxpayer).
01B010000 Telephone (of the public accountant or firm).
01C011000 Telephone (of the legal representative).
Maximum twenty-digit numeric data.
This data cannot contain special characters (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).
Alphanumeric character data.
Alphabetic characters can be written in lowercase.
This data can contain special characters (periods, hyphens, at sign, etc.).

01A011000 Name of the economic group to which it belongs.
Text or name of the economic group, automatically assigned by SIPRED 2024 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, automatically assigned by SIPRED 2024 once selected from a catalog. For the purposes of this data, the description made for this effect in Annex 6 of the 2014 MFHR and its corresponding modifications must be taken into account. This text cannot contain special characters (commas, brackets, parentheses, etc.).

01C002000 National (legal representative).
01C003000 Foreigner (legal representative).

Monday, January 20, 2025 OFFICIAL GAZETTE 65

Two-character alphabetic data (yes or no).
Use of alphabetic characters only in uppercase.
This text cannot contain special characters (commas, brackets, parentheses, etc.).

01C013000 Deed number (legal representative).
01C014000 Notary number (legal representative).
Fifteen and ten-character alphanumeric maximum data, respectively, without sign.
These data cannot contain special characters (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 from the certification of the power of attorney and 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 their firm will be recorded. 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.

01B013000 College to which the public accountant belongs.
Data, name of the college to which the registered public accountant belongs.
Alphabetic character data.
Use of alphabetic characters only in uppercase.
This text cannot contain special characters (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. 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.

66 OFFICIAL GAZETTE Monday, January 20, 2025

01D073000 It is about:
01D166000 They were carried out for the purpose of:
01D260000 In what capacity did you participate in a merger:
01D284000 In what capacity did you participate in a spin-off:
01D391000 If yes to the previous question, state the reason why you stopped applying the ISR tax incentive:
01D394000 (1) Corresponding to the month of:
01D397000 (2) Corresponding to the month of:
01D400000 (3) Corresponding to the month of:
01D403000 (4) Corresponding to the month of:
01D406000 (5) Corresponding to the month of:
01D409000 (6) Corresponding to the month of:
01D412000 (7) Corresponding to the month of:
01D415000 (8) Corresponding to the month of:
01D418000 (9) Corresponding to the month of:
01D421000 (10) Corresponding to the month of:
01D424000 (11) Corresponding to the month of:
01D427000 (12) Corresponding to the month of:
01D451000 (1) Corresponding to the month of:
01D454000 (2) Corresponding to the month of:
01D457000 (3) Corresponding to the month of:
01D460000 (4) Corresponding to the month of:
01D463000 (5) Corresponding to the month of:
01D466000 (6) Corresponding to the month of:
01D469000 (7) Corresponding to the month of:
01D472000 (8) Corresponding to the month of:
01D475000 (9) Corresponding to the month of:
01D478000 (10) Corresponding to the month of:
01D481000 (11) Corresponding to the month of:
01D484000 (12) Corresponding to the month of:
01D487000 What is your functional currency.
01D498000 If yes to the previous question, state the reason why you stopped applying the ISR tax incentive. 01D501000 (1) Corresponding to the month of:
01D504000 (2) Corresponding to the month of:
01D507000 (3) Corresponding to the month of:
01D510000 (4) Corresponding to the month of:
01D513000 (5) Corresponding to the month of:
01D516000 (6) Corresponding to the month of:
01D519000 (7) Corresponding to the month of:
01D522000 (8) Corresponding to the month of:
01D525000 (9) Corresponding to the month of:

Monday, January 20, 2025 OFFICIAL GAZETTE 67

01D528000 (10) Corresponding to the month of:
01D531000 (11) Corresponding to the month of:
01D534000 (12) Corresponding to the month of:
01D558000 (1) Corresponding to the month of:
01D561000 (2) Corresponding to the month of:
01D564000 (3) Corresponding to the month of:
01D567000 (4) Corresponding to the month of:
01D570000 (5) Corresponding to the month of:
01D573000 (6) Corresponding to the month of:
01D576000 (7) Corresponding to the month of:
01D579000 (8) Corresponding to the month of:
01D582000 (9) Corresponding to the month of:
01D585000 (10) Corresponding to the month of:
01D588000 (11) Corresponding to the month of:
01D591000 (12) Corresponding to the month of:
01D594000 What is your functional currency.
Data automatically assigned by SIPRED 2024 once an option from a list (catalog) is 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 from the fiscal year being audited and from 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
01/01/2024 31/12/2024

01D004000 Opted to audit its financial statements based on taxable income (for the purposes of article 32-A of the CFF). 01D005000 Opted to audit its financial statements based on the value of its assets (for the purposes of article 32-A of the CFF). 01D006000 Opted to audit its financial statements based on the number of workers (for the purposes of article 32-A of the CFF). 01D008000 Is part of an association in participation. 01D009000 Is part of a trust. 01D015000 First audit. 01D016000 Is a company specialized in investment in energy, electricity, and infrastructure assets. 01D017000 Carried out construction works.

68 OFFICIAL GAZETTE Monday, January 20, 2025

01D018000 If yes 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. 01D035000 Statement of cash flows. Used the indirect method (if yes, must fill out from index 01040000000000 to 01040049000000 of Annex 4). 01D042000 Carried out transactions with related parties. 01D043000 If your answer was yes to index 01D042000. (must fill out Annexes 16 and 17). 01D044000 Carried out transactions with domestic related parties. 01D045000 Carried out transactions with foreign related parties. 01D046000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 01D047000 In the year, it decreased pending tax losses from previous years to be applied under article 9, fraction II of the LISR (if yes, must fill out Annex 23). 01D048000 Regarding companies that have had the status of holding companies, it decreased the loss from the alienation of shares in any exercise subsequent to 2015 (for the purposes of article two, fraction IX, last paragraph of the transitional provisions of the LISR in effect from January 1, 2016). 01D049000 If yes 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 in effect from January 1, 2016). 01D050000 Applied what is established in rule 11.7.1.20. of the 3rd MFHR 2016. 01D051000 Applied what is established in rule 3.23.22. of the MFHR 2017. 01D052000 Applied what is established in rule 3.23.15. of the MFHR 2018. 01D053000 Applied what is established in rule 3.23.15. of the MFHR 2019. 01D054000 Applied what is established in rule 3.23.14. of the MFHR 2020. 01D055000 Applied what is established in rule 3.23.14. of the MFHR 2021. 01D056000 Applied what is established in rule 3.23.8. of the MFHR 2022. 01D057000 Applied what is established in rule 3.23.8. of the MFHR 2023. 01D058000 Applied what is established in rule 3.23.8. of the MFHR 2024. 01D059000 Applied what is established in rule 11.7.1.19. of the 3rd MFHR 2016. 01D060000 Applied what is established in the fifth transitional provision of the MFHR 2017. 01D061000 Applied what is established in the thirtieth transitional provision of the MFHR 2018. 01D062000 Indicate if the taxpayer applied the procedures established in article 22 of the LISR. 01D067000 Indicate if the acquirer of the alienated shares is a related party. 01D068000 The taxpayer has pending losses from the alienation of shares at the end of the year. 01D070000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria for tax and customs provisions. 01D072000 Obtained any resolution from the SAT, the SHCP, or the PRODECON that affected its tax situation during the year. 01D081000 Obtained any favorable resolution from jurisdictional authorities that
affected its tax situation during the year (includes PTU).

Monday, January 20, 2025 OFFICIAL GAZETTE 69

01D088000 Has filed any means of defense against tax provisions.
01D091000 Is obliged to disclose reportable schemes for the tax year.
01D099000 Celebrated derivative financial operations that had tax effects during the year in the Income Tax (if yes, must fill out Annex 12). 01D100000 Maintained permanent investments in subsidiaries, associates, and affiliates during the year (if yes, must fill out Annex 13). 01D101000 Carried out operations with residents abroad (if yes, must fill out Annex 19). 01D102000 Maintained receivable and payable balances in national and foreign currency during the year (if yes, must fill out Annex 21). 01D103000 Had loans during the year (if yes, must fill out Annex 22). 01D104000 Has had changes in name or corporate name during the audited fiscal year. 01D105000 If yes to the previous index, has the notices of change of name or corporate name before the federal taxpayer registry (for the purposes of article 29, fraction I of the RCFF), also specify the previous RFC and names. 01D111000 Has had changes in tax domicile during the audited fiscal year. 01D112000 If yes to the previous index, has all the notices of change of tax domicile (for the purposes of article 29, fraction III of the RCFF). 01D113000 Has updated economic activities and obligations during the audited fiscal year. 01D114000 If yes to the previous index, has all the notices of update of economic activities and obligations (for the purposes of article 29, fraction VII RCFF). 01D115000 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). 01D116000 During the year, notices of compensation of favorable balances were presented (for the purposes of article 23 CFF). 01D117000 Indicate if during the fiscal year its partners' shares, shares, or equivalents were sold by the taxpayer, if it complied with what is established in article 26, fraction XI of the CFF. 01D118000 Has shareholders resident in the country. 01D119000 If yes to the previous index, are they registered in the federal taxpayer registry (for the purposes of article 27 of the CFF). 01D120000 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). 01D121000 If yes to the previous index, are they registered in the federal taxpayer registry. 01D122000 Has inventories registered in its accounting. 01D123000 If yes, 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). 01D126000 Carried out operations with the general public. 01D127000 Has employees. 01D135000 If no to the question in index 01D127000, has any personnel service contracts (outsourcing). 01D141000 Alienation of goods. 01D142000 Provision of services. 01D143000 Granting of
temporary use or enjoyment of goods. 01D144000 Dividends obtained from residents abroad without a permanent establishment in Mexico.

70 OFFICIAL GAZETTE Monday, January 20, 2025

01D145000 Dividends obtained from residents abroad subject to preferential tax regimes.
01D146000 Others, if yes specify below:
01D150000 Obtained loss from the alienation of accounts and documents receivable during the year.
01D151000 The accounts and documents receivable during the year were assigned as part of a restructuring or payment of dividends or profits. 01D153000 Kept accounting for the purposes of article 28 of the CFF, its regulations, and with article 32, fraction I of the LIVA. 01D154000 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). 01D161000 Journal. 01D162000 Ledger. 01D163000 Minutes of meetings of partners or shareholders. 01D164000 Partners or shareholders. 01D165000 Carried out derivative financial operations (for the purposes of article 20 of the LISR). 01D169000 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). 01D170000 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). 01D172000 The taxpayer changed the business model. 01D173000 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 LISR). 01D194000 Indicate if it alienated shares or intangibles during the year. 01D196000 Is a related party. 01D198000 Is a related party. 01D200000 Is a related party. 01D202000 Is a related party. 01D204000 Is a related party. 01D209000 Made withholding. 01D211000 In case of having a tax loss in the alienation of shares, presented notice within ten days following the date of the operation. 01D214000 Indicate if it transmitted monetary assets by more than 51%. 01D215000 Indicate if it carried out a refund or reduction of shares. 01D216000 Indicate if it refunded premium on share subscription. 01D220000 Indicate if it carried out a refund or reduction of shares derived from absorption of financial losses. 01D221000 Be strictly indispensable for the purposes of its activity, with the exception of authorized donations for their deduction by tax provisions (for the purposes of articles 27, fraction I and 105, fraction II of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RLISR). 01D223000 Be covered with 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 MFHR for 2024). 01D224000 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 MFHR for 2024).

Monday, January 20, 2025 OFFICIAL GAZETTE 71

01D225000 Be duly registered in accounting (for the purposes of articles 27, fraction IV and 105, last paragraph of the Income Tax Law (LISR) and 44 of the Income Tax Law Regulations (RLISR)).

01D226000 Be deducted only once (for the purposes of articles 27, fraction IV and 105, fraction IV of the LISR).

01D228000 That in the tax receipt, the Value Added Tax (VAT) appears expressly and separately when applicable (for the purposes of articles 27, fraction VI and 105, last paragraph of the LISR).

01D239000 In the case of payments made to commission agents and brokers residing abroad, they meet the information and documentation requirements for the purposes of article 52 of the RLISR.

01D240000 That when carrying out the corresponding operations or by the last day of the fiscal year, the requirements established for each particular deduction by the LISR 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 2024 Fiscal Miscellaneous Resolution (RMF)).

01D241000 The tax receipts meet the requirements established by tax provisions and were obtained by the day the declaration should have been filed, and the issue dates 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 LISR).

01D252000 All concepts applied to them for the purposes of article 28 of the LISR were considered non-deductible.

01D259000 In the case of payments made to commission agents and brokers residing abroad, they meet the information and documentation requirements for the purposes of article 52 of the RLISR.

01D335000 Maintained investments through trusts for the acquisition or construction of real estate (REITs/fibres).

01D336000 If affirmative to the previous index, complied with all requirements provided in articles 187 and 188 of the LISR.

01D337000 Was part of a trust for the acquisition or construction of real estate (REIT/fibre).

01D338000 If affirmative to the previous index, complied with all requirements provided in articles 187 and 188 of the LISR.

01D344000 Carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad (if affirmative, must fill out Annex 24).

01D360000 Considered as effectively collected the counter-prestations when received in cash, goods, or services, even if they corresponded to advances, deposits, or any other concept regardless of the name by which they were designated, or when the creditor's interest was satisfied through any form of extinction of obligations giving rise to the counter-prestations (for the purposes of article 1o.-B of the VAT Law (LIVA)).

01D362000 Considered as the value to calculate the tax, the amount effectively collected, as well as the amounts additionally charged or collected from the acquirer for other taxes, duties, normal or late interest, conventional penalties, or any other concept (for the purposes of articles 12, 18 and 23 of the LIVA and 42, 43, 44 and 45 of the VAT Law Regulations (RLIVA), as well as with the applicable rules of the RMF for 2024).

01D366000 Applied the option of article 5o.-B of the LIVA for the proration of unidentified tax with taxable activities, for which the 0% rate and exempt activities apply.

01D367000 The credited Value Added Tax corresponded to goods, services, or the use or temporary enjoyment of goods, strictly indispensable in terms of the LISR for the realization of activities other than importation, for which the tax established in this LIVA must be paid or for which the 0% rate applies (for the purposes of article 5o., fraction I of the LIVA).

01D368000 The credited Value Added Tax was expressly transferred and stated separately in the receipts (for the purposes of article 5o., fraction II of the LIVA).

01D369000 The transferred Value Added Tax was effectively paid in the month in question (for the purposes of article 5o., fraction III of the LIVA).

72 OFFICIAL GAZETTE Monday, January 20, 2025

01D370000 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 paid (for the purposes of article 5o., fraction IV of the LIVA).

01D371000 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).

01D372000 The tax corresponding to expenditures other than investments was credited in its entirety for having carried out activities exclusively for which the tax must be paid, or for which the 0% rate applies (for the purposes of article 5o., fraction V, subsection a) of the LIVA).

01D383000 Was obligated to pay the Special Production and Services Tax (IEPS) in the fiscal year.

01D384000 Opted to apply the income tax incentive in the Northern Border Region Fiscal Stimuli Decree, published in the DOF on December 31, 2018 (if affirmative, must fill out from index 01180117000000 to 01180145000000 of Annex 18).

01D386000 Is registered in the beneficiary registry of the incentive for the northern border region.

01D390000 Ceased to apply the income tax incentive indicated in the Northern Border Region Fiscal Stimuli Decree, published in the DOF on December 31, 2018.

01D393000 Filed by the month following that in which the cancellation was requested, the complementary declarations of provisional payments in which the incentive was applied and, if applicable, made the corresponding income tax payment.

01D431000 The age of the tax domicile, or of any branch, establishment or other in the northern border region is less than 18 months.

01D434000 In addition to the northern border region incentive, applied another fiscal treatment that grants additional benefits or fiscal incentives, including exemptions or subsidies.

01D437000 Collaborated with the annual real-time verification program for the purposes of article seven, second paragraph, fraction IV, of the Northern Border Region Fiscal Stimuli Decree, published in the DOF on December 30, 2020.

01D441000 Opted to apply the VAT incentive indicated in the Northern Border Region Fiscal Stimuli Decree, published in the DOF on December 31, 2018.

01D443000 (a) alienation of goods.

01D444000 (b) provision of independent services.

01D445000 (c) granting the use or temporary enjoyment of goods.

01D446000 Ceased to apply the VAT incentive indicated in the Northern Border Region Fiscal Stimuli Decree, published in the DOF on December 31, 2018.

01D449000 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 VAT Law.

01D450000 If 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 counter-prestation effectively paid.

01D488000 Is obliged to carry out volumetric control.

01D489000 Is an importer of a specific sector.

01D491000 Opted to apply the income tax incentive in the Southern Border Region Fiscal Stimuli Decree, published in the DOF on December 30, 2020 (if affirmative, must fill out from index 01180146000000 to 01180174000000 of Annex 18).

01D493000 Is registered in the beneficiary registry of the incentive for the southern border region.

01D497000 Ceased to apply the income tax incentive indicated in the Southern Border Region Fiscal Stimuli Decree, published in the DOF on December 30, 2020.

01D500000 Filed by the month following that in which the cancellation was requested, the complementary declarations of provisional payments in which the incentive was applied and, if applicable, made the corresponding income tax payment.

Monday, January 20, 2025 OFFICIAL GAZETTE 73

01D538000 The age of the tax domicile, or of any branch, establishment or other in the southern border region is less than 18 months.

01D541000 In addition to the southern border region incentive, applied another fiscal treatment that grants additional benefits or fiscal incentives, including exemptions or subsidies.

01D544000 Collaborated with the annual real-time verification program for the purposes of article seven, second paragraph, fraction VI of the Southern Border Region Fiscal Stimuli Decree, published in the DOF on December 30, 2020.

01D548000 Opted to apply the VAT incentive indicated in the Southern Border Region Fiscal Stimuli Decree, published in the DOF on December 30, 2020.

01D550000 (a) alienation of goods.

01D551000 (b) provision of independent services.

01D552000 (c) granting the use or temporary enjoyment of goods.

01D553000 Ceased to apply the VAT incentive indicated in the Southern Border Region Fiscal Stimuli Decree, published in the DOF on December 30, 2020.

01D556000 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 VAT Law.

01D557000 If 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 counter-prestation effectively paid.

01D595000 Is obliged to carry out volumetric control.

01D596000 Is an importer of a specific sector.

Data of two alphabetic characters, (si, no) in uppercase.
These data may not contain special signs (commas, brackets, parentheses, etc.).

01D074000 The requirements established in the resolution (authorization or consultation) were met.

01D124000 Indicate if you identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire reviewed fiscal year.

01D125000 Indicate if you verified that the operations with that client or supplier do not receive fiscal effect in accordance with article 69-B of the Federal Code of Procedures (CFF).

01D134000 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 LISR and 65 of the RLISR).

01D155000 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 VAT Law Regulations (RIVA)).

01D156000 Issued and delivered tax receipts (for the purposes of articles 32 fraction III of the LIVA, 20 and 74 of the RIVA).

01D157000 Issued tax receipts for the withholding of the tax 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 2024).

01D158000 Provided monthly and in a timely manner to the tax authorities, information about 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 2024).

01D159000 Provided monthly and in a timely manner to the tax authorities, information about the payment, withholding, credit, and transfer of the Value Added Tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which 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 2024).

01D171000 The taxpayer's actions related to the restructuring referred to in the previous index, remained in the restructured group during the audited fiscal year.

74 OFFICIAL GAZETTE Monday, January 20, 2025

01D174000 Issue tax 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).

01D175000 Prepare inventory of stock at the 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).

01D176000 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).

01D177000 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).

01D178000 Provide to the partners or shareholders to whom dividends were paid, a tax receipt in which the amount is indicated, where it is indicated if the dividends come from a specific account or record (for the purposes of article 76, fraction XI, subsection b) of the LISR).

01D179000 File on time the declaration of operations carried out in the previous calendar year, through trusts by which business activities were carried out in which it intervened (for the purposes of article 76, fraction XIII of the LISR).

01D180000 Inform the tax authorities as indicated by tax provisions about the counter-prestations 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).

01D181000 Make known in the ordinary general assembly of shareholders or partners a report in which it is informed about the compliance with their tax obligations for the immediate previous fiscal year (for the purposes of articles 76, fraction XIX of the LISR and 116 of the RLISR).

01D182000 Inform the tax authorities about 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 LISR, as well as with the applicable rules of the RMF for 2024).

01D183000 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 LISR).

01D184000 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 2024).

01D185000 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 2024).

01D186000 Granting the use or temporary enjoyment of goods (for the purposes of article 17, fraction II of the LISR).

01D187000 Financial leasing contracts (for the purposes of articles 17, fraction III and 40 of the LISR).

01D188000 Installment sales. Agreed price (for the purposes of articles 17, fraction III, second paragraph and 40 of the LISR).

01D189000 Installment sales. Price collected (for the purposes of articles 17, fraction III, third paragraph and 40 of the LISR).

01D190000 Debts not covered by prescription, forgiveness, or notorious practical impossibility of collection (for the purposes of article 17, fraction IV of the LISR).

01D191000 Real estate construction contracts. That the estimates be authorized or approved for collection (for the purposes of articles 17, penultimate paragraph of the LISR and 17, 18 and 19 of the RLISR).

01D192000 Real estate construction contracts. That the estimates be effectively paid (for the purposes of articles 17 of the LISR and 17, 18 and 19 of the RLISR).

01D193000 Considered as accumulative 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.

01D222000 In the case of donations, complied with all requirements for their deduction (for the purposes of articles 27, fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RLISR).

01D227000 Comply with obligations regarding withholding and payment of taxes on behalf of third parties, as well as the other formalities established (for the purposes of articles 27, fraction V and 105, last paragraph of the LISR).

Monday, January 20, 2025 OFFICIAL GAZETTE 75

01D229000 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).

01D230000 For borrowed capital and granting loans to third parties, the cap established for their deduction was applied (for the purposes of article 27, fraction VII of the LISR).

01D231000 Payments to natural persons, coordinated legal persons, societies or civil associations, those who provide domestic services of water supply and garbage collection, and those who obtain donations, were deducted when they were effectively expensed (for the purposes of article 27, fraction VIII of the LISR).

01D232000 In the case of fees or gratuities to administrators, trustees, directors, general managers or members of the board of directors, oversight, advisory or any other kind, the requirements to which they are subject were met (for the purposes of article 27, fraction IX of the LISR).

01D233000 In the cases of technical assistance, technology transfer or royalties, it has been proven that the person providing the knowledge had their 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).

01D234000 For social welfare expenses, it was proven that the corresponding benefits were granted generally for the benefit of all workers and that in the case of food vouchers granted to workers, the delivery is 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).

01D235000 When there are contributions to savings funds, in addition to the requirement established in the previous index, it was proven that the amount of the contributions made was equal to the amount contributed by the workers and did not exceed the limits established in the tax provisions (for the purposes of articles 27, fraction XI and 105, last paragraph of the LISR and 49 of the RLISR).

01D236000 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 LISR).

01D237000 In the case of import of merchandise, the legal requirements for its import were met (for the purposes of articles 27, fraction XIV and 105, last paragraph of the LISR and other applicable provisions of customs regulations).

01D238000 In the case of losses from uncollectible credits, they were considered realized in the month in which the prescription period expired, whichever applies, 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).

01D242000 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).

01D243000 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 LISR and article ten of the Decree by which various provisions of the Value Added Tax Law; the Special Production and Services Tax 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 Cash Deposits Tax Law are abrogated, published in the DOF on December 11, 2013).

01D244000 In the case of deductible inventories that lost their value due to deterioration or other causes not attributable to the taxpayer themselves, 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 2024).

01D245000 In the case of investments, applied the percentages authorized by the LISR.

01D246000 In the case of travel expenses when destined for lodging, food, transportation, 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).

01D247000 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).

76 OFFICIAL GAZETTE Monday, January 20, 2025

01D248000 In the case of the two aforementioned concepts, expenses were incurred by partners, shareholders, or their relatives without a labor relationship.

01D249000 In the case of losses arising from the alienation of shares and other securities, as well as financial losses from derivative capital operations referred to shares or share indices, the established requirements 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 (LISR) and 219 of the Income Tax Regulation (RLISR), as well as the applicable rules of the Fiscal Miscellaneous Resolution (RMF) for 2024).

01D250000 In the case of restaurant expenses, the established requirements for their deduction were met (for the purposes of articles 28, fraction XX, and 103, last paragraph of the LISR, and 61 of the RLISR).

01D251000 For the determination of deductions for investments in automobiles and airplanes, the maximum amount authorized by Law was considered as the original investment amount (for the purposes of articles 36, fractions II and III respectively, and 104 of the LISR).

01D253000 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).

01D254000 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).

01D256000 The debt is older than five years.

01D257000 The debt was restructured with respect to the period indicated in the previous index.

01D258000 Opted for and complied with the provisions of article 30 of the LISR.

01D286000 Transferred tax attributes such as tax losses, CUFIN, CUCA.

01D339000 Has the supporting documentation for the payment of ISR paid abroad that was credited.

01D340000 Complies with the requirements established in article 5 of the LISR to credit the ISR paid abroad.

01D345000 Has a transfer pricing study for the operations carried out.

01D347000 Credited tax paid in REFIPRES.

01D349000 Complied with all requirements to apply ISR withholding from REFIPRES.

01D351000 Indicate if tax on income subject to REFIPRES was declared.

01D354000 The taxpayer made a payment to a resident abroad, in which the ISR corresponding to said foreign resident was covered by the taxpayer itself.

01D355000 Applied the provisions of article 1.13 of the Decree published in the DOF on December 26, 2013.

01D356000 Applied treaties to avoid double taxation.

01D357000 Has the necessary documentation to prove residence in the country in question, in terms of article 4 of the LISR.

01D358000 Complied with all requirements to apply a preferential withholding rate.

01D359000 Applied the provisions of article 1.4 of the Decree published in the DOF on December 26, 2013.

01D361000 Considered as alienation the value of the shortage of goods in inventories (for the purposes of articles 8 of the VAT Law (LIVA) and 25 of the VAT Regulation (RLIVA)).

01D363000 The acquisition or use or temporary enjoyment of intangible goods (for the purposes of articles 24, fractions II and III of the LIVA and 50 of the RLIVA).

01D364000 The utilization 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).

01D365000 Carried out exports of goods or services for the concept of alienation or use or temporary enjoyment of intangible goods or for the utilization abroad of services provided (for the purposes of articles 29, fractions II, III, and IV of the LIVA and 57 to 63 of the RLIVA).

01D373000 The tax corresponding to expenditures other than investments was not credited, having carried out activities exclusively for which no tax is due (for the purposes of article 5, fraction V, subsection b) of the LIVA).

Monday, January 20, 2025 OFFICIAL GAZETTE 77

01D374000 When obliged to pay 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 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 2024).

01D375000 Credited the tax corresponding to investments according to their usual destination, in its entirety, having carried out activities exclusively for which tax must be paid or the 0% rate applies (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 2024).

01D376000 Did not credit the tax corresponding to investments, according to their usual destination, having carried out activities exclusively for which no tax is due (for the purposes of article 5, fraction V, subsection d), point 2 of the LIVA).

01D377000 When obliged to pay 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 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 2024).

01D378000 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).

01D379000 In the affirmative case, made adjustments to the value of the Creditable Tax (for the purposes of article 5-A of the LIVA and 19 of the RLIVA).

01D380000 In the case of net interest of the fiscal year, verified that the VAT credit derived from interest complied with the established requirements for its credit (for the purposes of article 5, fraction I of the LIVA).

01D381000 Applied what is provided for the purposes of article 2.1 of the Decree published in the DOF on December 26, 2013.

01D382000 Applied what is provided for the purposes of article 2.2 of the Decree published in the DOF on December 26, 2013.

01D432000 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.

01D433000 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.

01D448000 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.

01D539000 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.

01D540000 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.

01D555000 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.).

01D076000 Date of office notice 1.

01D078000 Date of office notice 2.

01D080000 Date of office notice 3.

01D083000 Date of resolution 1.

01D085000 Date of resolution 2.

80 OFFICIAL GAZETTE Monday, January 20, 2025

01D087000 Date of resolution 3.

01D089000 Date of sending the multiple information declaration. (normal).

01D090000 Date of sending the multiple information declaration. (last complementary).

01D097000 Date of presentation of the normal information declaration.

01D098000 Date of presentation of the information declaration (last complementary).

01D261000 Date on which the merger took effect.

01D285000 Date on which the spin-off took effect.

01D331000 Start date of the liquidation.

01D388000 Date of authorization to apply the ISR tax incentive.

01D392000 Date on which the ISR tax incentive ceased to be applied due to any of the aforementioned circumstances.

01D395000 (1) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D398000 (2) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D401000 (3) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D404000 (4) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D407000 (5) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D410000 (6) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D413000 (7) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D416000 (8) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D419000 (9) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D422000 (10) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D425000 (11) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D428000 (12) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D438000 Date of presentation of the annual collaboration report to the real-time verification program.

01D442000 Date of presentation of the notice of application of the VAT tax incentive indicated in the Decree on fiscal incentives for the northern border region, published in the DOF on December 31, 2018.

01D447000 Date on which the VAT incentive ceased to be applied.

01D452000 (1) date of presentation of the payment of withheld VAT.

01D455000 (2) date of presentation of the payment of withheld VAT.

01D458000 (3) date of presentation of the payment of withheld VAT.

01D461000 (4) date of presentation of the payment of withheld VAT.

01D464000 (5) date of presentation of the payment of withheld VAT.

01D467000 (6) date of presentation of the payment of withheld VAT.

01D470000 (7) date of presentation of the payment of withheld VAT.

Monday, January 20, 2025 OFFICIAL GAZETTE 79

01D473000 (8) date of presentation of the payment of withheld VAT.

01D476000 (9) date of presentation of the payment of withheld VAT.

01D479000 (10) date of presentation of the payment of withheld VAT.

01D482000 (11) date of presentation of the payment of withheld VAT.

01D485000 (12) date of presentation of the payment of withheld VAT.

01D495000 Date of authorization to apply the ISR tax incentive.

01D499000 Date on which the ISR tax incentive ceased to be applied due to any of the aforementioned circumstances.

01D502000 (1) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D505000 (2) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D508000 (3) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D511000 (4) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D514000 (5) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D517000 (6) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D520000 (7) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D523000 (8) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D526000 (9) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D529000 (10) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D532000 (11) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D535000 (12) date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied.

01D545000 Date of presentation of the annual collaboration report to the real-time verification program.

01D549000 Date of presentation of the notice of application of the VAT tax incentive indicated in the Decree on fiscal incentives for the southern border region, published in the DOF on December 30, 2020.

01D554000 Date on which the VAT incentive ceased to be applied.

01D559000 (1) date of presentation of the payment of withheld VAT.

01D562000 (2) date of presentation of the payment of withheld VAT.

01D565000 (3) date of presentation of the payment of withheld VAT.

01D568000 (4) date of presentation of the payment of withheld VAT.

01D571000 (5) date of presentation of the payment of withheld VAT.

01D574000 (6) date of presentation of the payment of withheld VAT.

01D577000 (7) date of presentation of the payment of withheld VAT.

01D580000 (8) date of presentation of the payment of withheld VAT.

01D583000 (9) date of presentation of the payment of withheld VAT.

01D586000 (10) date of presentation of the payment of withheld VAT.

01D589000 (11) date of presentation of the payment of withheld VAT.

01D592000 (12) date of presentation of the payment of withheld VAT.

80 OFFICIAL GAZETTE Monday, January 20, 2025

Data of the date of the office notice, of the resolution, complementary declaration, payment of withheld VAT, and sending of the multiple information declaration. These data will be composed of ten alphanumeric characters corresponding to the date of the office notice, 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 /).

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).

01D063000 Name of the issuer of the shares that were alienated.

01D071000 Specify the criterion number(s).

01D075000 Number of office notice 1.

01D077000 Number of office notice 2.

01D079000 Number of office notice 3.

01D082000 Number of resolution 1.

01D084000 Number of resolution 2.

01D086000 Number of resolution 3.

01D092000 Identification number (field 1).

01D093000 Identification number (field 2).

01D094000 Identification number (field 3).

01D095000 Identification number (field 4).

01D096000 Identification number (field 5).

01D195000 Name of buyer 1.

01D197000 Name of buyer 2.

01D199000 Name of buyer 3.

01D201000 Name of buyer 4.

01D203000 Name of buyer 5.

01D263000 Merging entity: name or corporate name.

01D265000 Merged entity 1: name or corporate name.

01D267000 Merged entity 2: name or corporate name.

01D269000 Merged entity 3: name or corporate name.

01D271000 Merged entity 4: name or corporate name.

01D273000 Merged entity 5: name or corporate name.

01D275000 Merged entity 6: name or corporate name.

01D277000 Merged entity 7: name or corporate name.

01D279000 Merged entity 8: name or corporate name.

01D281000 Merged entity 9: name or corporate name.

01D283000 Merged entity 10: name or corporate name.

01D387000 Number of office notice of authorization to apply the ISR tax incentive.

01D389000 Number or registration key in the beneficiary registry for the incentive for the northern border region.

01D430000 Indicate if the applied tax incentive is for domicile, branch, establishment, or other.

01D435000 Benefit obtained, derived from the application of the applied tax incentive.

Monday, January 20, 2025 OFFICIAL GAZETTE 81

01D439000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program.

01D440000 Place of presentation of the annual collaboration report to the real-time verification program.

01D490000 In the affirmative case to the previous index, indicate which one.

01D494000 Number of office notice of authorization to apply the ISR tax incentive.

01D496000 Number or registration key in the beneficiary registry for the incentive for the southern border region.

01D537000 Indicate if the applied tax incentive is for domicile, branch, establishment, or other.

01D542000 Benefit obtained, derived from the application of the applied tax incentive.

01D546000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program.

01D547000 Place of presentation of the annual collaboration report to the real-time verification program.

01D597000 In the affirmative case 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.

01D106000 (specify previous name).

01D107000 (specify previous name).

01D108000 (specify previous name).

01D109000 (specify previous name).

01D110000 (specify previous name).

01D136000 (specify name of outsourcing company).

01D137000 (specify name of outsourcing company).

01D138000 (specify name of outsourcing company).

01D139000 (specify name of outsourcing company).

01D140000 (specify name of outsourcing company).

01D262000 Merging entity: RFC.

01D264000 Merged entity 1: RFC.

01D266000 Merged entity 2: RFC.

01D268000 Merged entity 3: RFC.

01D270000 Merged entity 4: RFC.

01D272000 Merged entity 5: RFC.

01D274000 Merged entity 6: RFC.

01D276000 Merged entity 7: RFC.

01D278000 Merged entity 8: RFC.

01D280000 Merged entity 9: RFC.

01D282000 Merged entity 10: RFC.

01D287000 Spin-off entity 1: RFC.

82 OFFICIAL GAZETTE Monday, January 20, 2025

01D291000 Spin-off entity 2: RFC.

01D295000 Spin-off entity 3: RFC.

01D299000 Spin-off entity 4: RFC.

01D303000 Spin-off entity 5: RFC.

01D307000 Spin-off entity 6: RFC.

01D311000 Spin-off entity 7: RFC.

01D315000 Spin-off entity 8: RFC.

01D319000 Spin-off entity 9: RFC.

01D323000 Spin-off entity 10: RFC.

01D327000 Spin-offor entity: RFC.

01D332000 (liquidator 1 specify name, denomination, or corporate name).

01D333000 (liquidator 2 specify name, denomination, or corporate name).

01D334000 (liquidator 3 specify name, denomination, or corporate name).

Data, RFC.
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.
Use of alphabetic characters in uppercase.
This data may not contain special signs (commas, brackets, parentheses, etc., except the & character).

01D147000 Specify.

01D148000 Specify.

01D149000 Specify.

For the purposes of these indices, data referring to the concept of others will be recorded in the concept.

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

01D007000 In the negative case in all questions of the previous indices 01D004000, 01D005000, and 01D006000, mention the reason for presenting the report.

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

01D065000 Sale price of the alienated shares.

01D066000 Amount of profit or (loss) determined by the alienation of the shares.

01D069000 In case 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.

01D128000 Number of workers.

01D129000 Total of ISR withheld and paid for salaries.

01D130000 Total of ISR withheld and paid for assimilated salaries.

Monday January 20 2025 OFFICIAL GAZETTE 83
01D131000 Subsidy for employment delivered in cash to workers in the exercise.
01D132000 Total income from salaries and wages and assimilated concepts.
01D133000 Total exempt income from salaries and wages.
01D152000 Amount of VAT that originated said operation.
01D160000 Amount of VAT withheld with respect to the provision of services referred to in fraction IV of article 1o.-A of the VAT Law. 01D167000 Amount of the accumulated gain in the exercise. 01D168000 Amount of the deductible loss in the exercise. 01D205000 Total income from the sale of shares. 01D206000 Total income from the sale of intangibles. 01D207000 Total average cost of the shares disposed of. 01D208000 Total of the original amount of the adjusted investment. 01D210000 Amount of the full payment for the operation. 01D212000 Amount of pending fiscal loss to be amortized from the disposal of shares and other securities whose yield is not interest under article 8 of the Income Tax Law. 01D213000 Deductible amount from financial derivative operations agreed outside recognized markets. 01D217000 Amount of the refund or capital reduction carried out. 01D218000 Income Tax derived from fraction I of article 78. 01D219000 Income Tax derived from fraction II of article 78. 01D255000 Amount of debt that generates interest payable. 01D288000 Asset value:
01D289000 Liability value:
01D290000 Share capital value:
01D292000 Asset value:
01D293000 Liability value:
01D294000 Share capital value:
01D296000 Asset value:
01D297000 Liability value:
01D298000 Share capital value:
01D300000 Asset value:
01D301000 Liability value:
01D302000 Share capital value:
01D304000 Asset value:
01D305000 Liability value:
01D306000 Share capital value:
01D308000 Asset value:
01D309000 Liability value:
01D310000 Share capital value:
01D312000 Asset value:
01D313000 Liability value:
01D314000 Share capital value:
01D316000 Asset value:

84 OFFICIAL GAZETTE Monday January 20 2025
01D317000 Liability value:
01D318000 Share capital value:
01D320000 Asset value:
01D321000 Liability value:
01D322000 Share capital value:
01D324000 Asset value:
01D325000 Liability value:
01D326000 Share capital value:
01D328000 Asset value:
01D329000 Liability value:
01D330000 Share capital value:
01D341000 Amount of Income Tax paid abroad derived from dividends or profits received from residents abroad. 01D342000 Amount of Income Tax paid abroad from foreign source of wealth. 01D343000 Amount of non-creditable and non-deductible Income Tax under article 5 of the Income Tax Law. 01D346000 Total accumulative or taxable income in the exercise from REFIPRES. 01D348000 Amount of foreign tax credit paid. 01D350000 Amount of withheld Income Tax credit. 01D352000 Amount of tax on income subject to REFIPRES. 01D353000 Amount of dividends or profits subject to preferential tax regimes under the tenth paragraph of article 177 of the Income Tax Law. 01D396000 (1) Amount paid in the supplementary declaration. 01D399000 (2) Amount paid in the supplementary declaration. 01D402000 (3) Amount paid in the supplementary declaration. 01D405000 (4) Amount paid in the supplementary declaration. 01D408000 (5) Amount paid in the supplementary declaration. 01D411000 (6) Amount paid in the supplementary declaration. 01D414000 (7) Amount paid in the supplementary declaration. 01D417000 (8) Amount paid in the supplementary declaration. 01D420000 (9) Amount paid in the supplementary declaration. 01D423000 (10) Amount paid in the supplementary declaration. 01D426000 (11) Amount paid in the supplementary declaration. 01D429000 (12) Amount paid in the supplementary declaration. 01D436000 Amount of the benefit. 01D453000 (1) Amount paid. 01D456000 (2) Amount paid. 01D459000 (3) Amount paid. 01D462000 (4) Amount paid. 01D465000 (5) Amount paid. 01D468000 (6) Amount paid. 01D471000 (7) Amount paid. 01D474000 (8) Amount paid.

Monday January 20 2025 OFFICIAL GAZETTE 85
01D477000 (9) Amount paid.
01D480000 (10) Amount paid.
01D483000 (11) Amount paid.
01D486000 (12) Amount paid.
01D503000 (1) Amount paid in the supplementary declaration.
01D506000 (2) Amount paid in the supplementary declaration.
01D509000 (3) Amount paid in the supplementary declaration.
01D512000 (4) Amount paid in the supplementary declaration.
01D515000 (5) Amount paid in the supplementary declaration.
01D518000 (6) Amount paid in the supplementary declaration.
01D521000 (7) Amount paid in the supplementary declaration.
01D524000 (8) Amount paid in the supplementary declaration.
01D527000 (9) Amount paid in the supplementary declaration.
01D530000 (10) Amount paid in the supplementary declaration.
01D533000 (11) Amount paid in the supplementary declaration.
01D536000 (12) Amount paid in the supplementary declaration.
01D543000 Amount of the benefit.
01D560000 (1) Amount paid.
01D563000 (2) Amount paid.
01D566000 (3) Amount paid.
01D569000 (4) Amount paid.
01D572000 (5) Amount paid.
01D575000 (6) Amount paid.
01D578000 (7) Amount paid.
01D581000 (8) Amount paid.
01D584000 (9) Amount paid.
01D587000 (10) Amount paid.
01D590000 (11) Amount paid.
01D593000 (12) Amount paid.
For the purposes of these data, figures of amounts referring to the indicated data will be recorded. Numerical character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., they must only consist of the digits 0 to 9. The indicative amounts must be recorded in pesos, not in thousands of pesos. 01D064000 Percentage of participation in the capital of the issuer of the shares that were disposed of. 01D385000 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. 01D492000 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.

86 OFFICIAL GAZETTE Monday January 20 2025
Numerical 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. 2024 and 2023 and variation in pesos with respect to the previous fiscal exercise. 2.- Statement of comprehensive income. Total 2024 and 2023, related parties 2024 and 2023, non-related parties 2024 and 2023. 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 exercises, accumulated losses from previous exercises, other comprehensive results (debtor), other comprehensive results (creditor), excess in the update of equity, insufficiency in the update of equity, result from holding non-monetary assets, other creditor capital accounts, other debtor capital accounts and total equity. 4.- Statement of cash flows. 2024 and 2023. 5.- Analytical integration of net sales or income. 2024 and 2023, variation in pesos with respect to previous fiscal exercise, related parties 2024 and 2023, non-related parties 2024 and 2023, total accumulative for Income Tax 2024 and 2023, total non-accumulative for Income Tax 2024 and 2023. 6.- Determination of the cost of goods sold for accounting and Income Tax purposes. Total 2024 and 2023, related parties 2024 and 2023, non-related parties 2024 and 2023. 7.- Comparative analysis of expense sub-accounts. Manufacturing, sales, administration and general expenses 2024 and 2023; manufacturing, sales, administration and general expenses:
variation in pesos with respect to the previous fiscal exercise; total 2024 and 2023; manufacturing, sales, administration and general expenses related parties and non-related parties 2024 and 2023 total deductible for Income Tax 2024 and 2023; total non-deductible for Income Tax 2024 and 2023. 8.- Comparative analysis of the sub-accounts of the comprehensive financing result. 2024 and 2023; accumulative or deductible for Income Tax: 2024 and 2023; related parties and non-related parties 2024 and 2023; non- accumulative or not subject to Income Tax (income) non-deductible (expenses) for Income Tax 2024 and 2023. 9.- List of contributions due from the taxpayer as a direct subject or in their capacity as a withholding agent. Taxable base; contribution determined by audit due or in favor, contribution due or balance in favor determined by the taxpayer, difference and immaterial differences not investigated by audit. 10.- List of contributions to be paid. Amount corresponding to the audited fiscal exercise, amount from previous exercises, total contributions to be paid, amount of the contribution in litigation. 11.- Reconciliation between the accounting and fiscal result for Income Tax purposes. 2024 and 2023, variation in pesos with respect to the previous fiscal exercise. 12.- Financial derivative operations contracted with residents abroad. Contracted amount; fiscal effect it had in the exercise income (deduction); amount of the fiscal effect it had in the exercise; value agreed upon on the underlying; indicate the amount of income accumulative or (authorized deduction) generated.

Monday January 20 2025 OFFICIAL GAZETTE 87
13.- Permanent investments in subsidiaries, associates and affiliates residents in the foreign country and in Mexico. Amount of the investment, amount of profits (losses) from previous exercises in the percentage of participation, amount of profit (loss) of the exercise in the percentage of participation and value of the investment. 14.- Partners or shareholders who had 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 the audited income according to the statement of comprehensive income, the accumulative for Income Tax purposes and the total of acts or activities for Value Added Tax purposes. 2024 and 2023, variation in pesos with respect to the previous fiscal exercise. 16.- Operations with related parties. Value of the operation and/or investment for fiscal purposes (even with zero value), amount of taxpayer's fiscal adjustment so that the operation would be considered agreed as with independent parties in comparable operations, modified amount, withheld Income Tax. 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, Income Tax withholding determined by audit, withheld Income Tax paid and difference. 20.- Investments. Balance pending to deduct at the start of the exercise, plus: Original Amount of Investment from the acquisitions during the exercise, less: disposals and/or write-offs in the exercise, less: deduction in the exercise, less: immediate deduction in the exercise, balance pending to deduct at the end of the exercise. 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 on December 31, 2023, currency conversion, total amount of interest paid and/or due, ISR withheld in the exercise, outstanding balance on December 31, 2024, total amount of interest deducted in the audited exercise. 24.- Operations subject to preferential tax regimes. Total amount of fiscal profits or losses in the share participation, total of accumulative or taxable income in the exercise, direct participation or average indirect participation per day of the taxpayer in the exercise (percentage): amount, contributions and refunds: total amount of investments or contributions made during the exercise, contributions and refunds: total amount of capital refunds received during the exercise, data of the entity located in a preferential tax regime: total of profits or fiscal losses of the exercise, data of the entity located in the preferential tax regime: total profits distributed in the exercise, data of the entity located in the preferential tax regime: total amount of assets not subject to the business
activity, data of the entity located in the preferential tax regime: total amount of assets subject to the business activity, tax on income subject to REFIPRES.

88 OFFICIAL GAZETTE Monday January 20 2025
25.- Deduction of net interest of the exercise (for the purposes of article 28, fraction XXXII of the Income Tax Law). Amount of the accumulative income of the previous fiscal exercise of each of the persons members of the group or of each related party, amount of the accumulative income of the previous fiscal exercise of the taxpayer, total of accumulative income of the previous fiscal exercise of the taxpayer and of all persons members of the group or of all related parties, deduction limit of the taxpayer, total of the interest accrued that derive from debts (deductible amounts), net interest pending to deduct from previous exercises (applicable from the 2021 exercise), total of interest income accumulated, net interest, profit (loss) fiscal, total of interest accrued 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 its capture refer to the guide format. For the purposes of these data, figures of amounts referring to the indicated data will be recorded. Numerical 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., it must only consist of the digits 0 to 9. The indicative amounts 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 the variations.
5.- Analytical integration of net sales or income. Text referring to the explanation of the variations. 7.- Comparative analysis of the sub-accounts of expenses. Text referring to the explanation of the variations of manufacturing, sales, administration 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 the accounting and fiscal result for Income Tax purposes. Text referring to the explanation of the variations. 15.- Reconciliation between the audited income according to the statement of comprehensive income and the accumulative for Income Tax purposes and the total of acts or activities for Value Added Tax purposes. Text referring to the explanation of the variations. Alphanumeric character data. This text can contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.

Monday January 20 2025 OFFICIAL GAZETTE 89
Annex Data to provide
1.- Statement of financial position. Percentage in relation to the total of assets (fiscal exercise); percentage in relation to the total of assets (previous fiscal exercise); percentage of variation in pesos with respect to the previous fiscal exercise. 5.- Analytical integration of net sales or income Percentage in relation to the total of net sales or income updated (fiscal exercise); percentage in relation to the total of net sales or income updated (previous fiscal exercise) and percentage of variation in pesos with respect to the previous fiscal exercise. 7.- Comparative analysis of the sub-accounts of expenses. Manufacturing expenses, sales expenses, administration expenses and general expenses: percentage in relation to the total of expenses updated (fiscal exercise); percentage in relation to the total of expenses updated (previous fiscal exercise) and manufacturing expenses, sales expenses, administration expenses and general expenses:
percentage of variation in pesos with respect to the previous fiscal exercise.
9.- List of contributions due from the taxpayer as a direct subject or in their capacity as a withholding agent. Rate, tariff or fee. 11.- Reconciliation between the accounting and fiscal result for Income Tax purposes. Percentage in relation to the total of the current year updated (fiscal exercise), percentage in relation to the total of the current year updated (previous fiscal exercise), percentage of variation in pesos with respect to the previous fiscal exercise. 12.- Financial derivative operations contracted with residents abroad. % withholding on the gain. 13.- Permanent investments in subsidiaries, associates and affiliates residents in the foreign country and in Mexico. Percentage of participation in the capital of the entity. 14.- Partners or shareholders who had shares or partnership interests. Percentage of participation of the partner or shareholder in the exercise and percentage of agreed interest rate in case of loans received. 15.- Reconciliation between the audited income according to the statement of comprehensive income and the accumulative for Income Tax purposes and the total of acts or activities for Value Added Tax purposes. Percentage in relation to the total of the current year updated (fiscal exercise), percentage in relation to the total of the current year updated (previous fiscal exercise), percentage of variation in pesos with respect to the previous fiscal exercise. 16.- Operations with related parties. Rate. 19.- Operations carried out with residents abroad. Rate. 22.- Loans. Percentage of the interest rate, withholding rate of Income Tax. 24.- Operations subject to preferential tax regimes. Effective rate of Income Tax paid abroad (less than 75% of that which would be paid in Mexico), direct participation or indirect participation average per day of the taxpayer in the exercise (percentage): percentage, preferential rate by treaty. 25.- Deduction of net interest of the exercise (for the purposes of article 28, fraction XXXII of the Income Tax Law). Proportion of income.

90 OFFICIAL GAZETTE Monday January 20 2025
For the purposes of these data, figures referring to the indicated data will be recorded.
Alphanumeric character data with decimals.
The 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 0 to 9.
Annex Data to provide
10.- List of contributions to be paid. Credit institution or SAT; payment in installments (data of the free writing): number of folio and receiving administration. 12.- Financial derivative operations contracted with residents abroad. Country of residence, type of operation contracted debt or equity; indicate if before the maturity of the term it carried out, type of currency., type of underlying. 13.- Permanent investments in subsidiaries, associates and affiliates residents in the foreign country and in Mexico. Country of fiscal residence of the entity, form of payment (transfer of funds, capitalization of credits or debts, etc.). 14.- Partners or shareholders who had shares or partnership interests. Country of residence for fiscal purposes, destination of the loan and form of payment (transfer of funds, capitalization of credits or depts, etc.). 16.- Operations with related parties. Type of operation, in case that in the column "type of operation", you have selected any of the concepts of "other income" or "other payments", specify concept, country of residence and transfer pricing method applied. 19.- Operations carried out with residents abroad. Type of operation, in case that in the column "type of operation", you have selected any of the concepts of "other income" or "other payments", specify concept, country of residence. 21.- Accounts and documents receivable and payable in national and foreign currency. Country of fiscal residence, type of currency, age of the account receivable and payable (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", they have selected any of the concepts of "other debtor" or "other creditor", specify concept:
22.- 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 fiscal purposes, type of currency, denomination of the interest rate, frequency of exigibility of the payment of interest, in case that in the column "frequency of exigibility of the payment of interest" you have selected the concept "other", specify concept. 24.- 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 that the entity in which it participates carries out, operations with trust or with the entity or foreign legal figure fiscally transparent, description of the object of the trust, character with which it participates in the trust or in the entity or foreign legal figure fiscally transparent, indicate if it used a tax rate or exemption provided in any treaty that Mexico has celebrated to avoid double taxation.

Monday, January 20, 2025 OFFICIAL GAZETTE 91
Alphanumeric characters in uppercase.
Alphabetic characters only in uppercase.
These texts may not contain special signs (commas, brackets, parentheses, etc.).

Annex Data to be provided
10.- List of contributions to be paid. Operation number; installment payment (data from the free-form document): number of folio and official document number authorizing installment payment: number. 12.- Financial derivative operations contracted with residents abroad. Tax identification number, in case "others" was selected in the "type of underlying" column, specify the concept; in case it was settled through the celebration of a contrary operation, indicate the reasons. 13.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Tax identification number. 14.- Partners or shareholders who held shares or partnership interests. Tax identification number or RFC. 16.- Operations with related parties. Tax identification number or RFC. 19.- Operations carried out with residents abroad. Tax identification number. 21.- Accounts and documents receivable and payable in national and foreign currency. Tax identification number or RFC. 22.- Loans. Tax identification number or RFC, number of registration of the creditor resident abroad before the SAT valid during the audited exercise; destination of the capital borrowed; number of official document authorizing the CNBV of the public offering abroad of securities issued in Mexico. 23.- Integration of tax losses from previous exercises. 2023 to 2013. 24.- Operations subject to preferential tax regimes. Tax identification number. 25.- Deduction of net interest of the exercise (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 for annexes: 14.- partners or shareholders who held shares or partnership interests, 16.- operations with related parties, and 23.- integration of tax losses from previous exercises, the data will be recorded according to the following characteristics:
Data of maximum 13 alphanumeric characters, 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 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 &).

92 OFFICIAL GAZETTE Monday, January 20, 2025
Annex Data to be provided
10.- List of contributions to be paid. Payment date, installment payment (data from the free-form document) date of presentation and official document number authorizing installment payment:
date.
12.- Financial derivative 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 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 partnership interests. Holding period: from and to. 22.- Loans. Validity of the loan from and to, date on which the currency conversion was made. 24.- Operations subject to preferential tax regimes. Trust or entity or foreign transparent legal figure 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 25/03/2018. These data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), they must consist only of digits 0 to 9 and the slash /.

Annex Data to be provided
23.- Integration of tax losses from previous exercises.
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 0 to 9.

Annex Data to be provided
12.- Financial derivative operations 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.- 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 modified for VAT, or of creditable VAT (deductions) as a consequence of a transfer pricing adjustment (for the purposes of rule 3.9.1.2, fraction II, of the RMF 2024) (yes or no), indicate if you obtained benefits from treaties to avoid double taxation (yes, no, n/a), there was withholding and payment of ISR for this operation. 19.- Operations carried out with residents abroad. Mexico has 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), withholding and payment were made for this operation (yes or no), applied the benefits of any treaty celebrated by Mexico to avoid double taxation (yes or no).

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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. Was the effective beneficiary of the interest (yes or no), guaranteed the loan (yes or no), carried out placements abroad (yes or no). 23.- Integration of tax losses from previous exercises. 2023 to 2013. 24.- 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, 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 transparent legal figure for tax purposes, 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 exercise (for the purposes of article 28, fraction XXXII of the LISR). Is 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, n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.).

Content and characteristics for filling out the audit report Data applicable to the audit report of:
B. Taxpayer legal entities that pay as coordinated and from the agricultural, livestock, forestry, and fishing regime, and natural persons who are exclusively dedicated to the activities of land freight or passenger transport. Identification Data Data to be provided:
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 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 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 &).

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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 natural persons, it 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. 40A002000 CURP (of the taxpayer natural person). 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.).
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 in which 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).
Complete borough or municipality data.
Alphabetic character data 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).
Complete neighborhood or locality data.
Alphanumeric character data.
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).

Monday, January 20, 2025 OFFICIAL GAZETTE 95
Complete postal code data.
Exact five-digit numeric data, without sign.
This data may not contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits 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). Complete street and number data. Alphanumeric character data. 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, complete city or population. Alphanumeric character data. 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 0 to 9. 40A010000 email (of the taxpayer). 40B011000 email (of the public accountant). 40B011000 email of the tax mailbox. 40C012000 email (of the legal representative). Alphanumeric character data. 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 2024 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 2024 once selected from a catalog. For the purposes of this data, the description made for this effect in annex 6 of the RMF valid for 2014 and its corresponding modifications must be taken into account. This text may not contain special signs (commas, brackets, parentheses, etc.). 40C002000 National (legal representative). 40C003000 Foreigner (legal representative).

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Two-character alphabetic data (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 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. Exact five-digit numeric data, without sign. This data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits 0 to 9. 40B013000 College to which the public accountant belongs. Data, name of the college to which the registered public accountant belongs. Alphabetic character data. Use only alphabetic characters in uppercase. This text may not contain special signs (commas, brackets, parentheses, etc.). General Data Data to be provided:
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 2024 once an option from a list (catalog) is selected.
40D026000 Start date of the fiscal exercise.
40D027000 End date of the fiscal exercise.
40D028000 Start date of the previous fiscal exercise.
40D029000 End date of the previous fiscal exercise.

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Data of the audited fiscal exercise and of the previous fiscal exercise.
Divided into start of exercise and end of exercise.
This data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal exercise (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 exercise, (two for the day, two for the month, and four for the year, separated by slashes /). Example:
start end
01/01/2024 31/12/2024
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 a partnership in participation. 40D009000 Is part of a trust. 40D015000 First audit. 40D016000 Is a specialized society in the investment in energy, electricity, and infrastructure assets. 40D017000 Carried out construction works. 40D018000 In the affirmative case 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 activities. 40D021000 Company as coordinated. 40D023000 Affiliate company. 40D024000 Subsidiary company. 40D025000 Start of operations. 40D036000 Statement of cash flows. Used the indirect method (in the affirmative case must fill from index 40040000000000 to 40040050000000 of annex 4). 40D043000 Carried out operations with related parties. 40D044000 If your answer was affirmative in index 40D043000. (must fill annexes 16 and 17). 40D045000 Carried out operations with national related parties. 40D046000 Carried out operations with foreign related parties. 40D047000 It is a foreign entity transparent for tax and/or a foreign legal figure. 40D048000 In the exercise, tax losses pending application from previous exercises referred to in article 9, fraction II of the LISR decreased (in the affirmative case 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 exercise.

98 OFFICIAL GAZETTE Monday, January 20, 2025
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 exercise. 40D069000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the exercise (includes PTU). 40D076000 Has filed any means of defense against tax provisions. 40D079000 Is obliged to reveal for the fiscal exercise, reportable schemes. 40D087000 Celebrated financial derivative operations that had tax effects during the exercise in the Income Tax (in the affirmative case must fill annex 12). 40D088000 Maintained permanent investments in subsidiaries, associates, and affiliates during the exercise (in the affirmative case must fill annex 13). 40D090000 Carried out operations with residents abroad (in the affirmative case must fill annex 20). 40D091000 Maintained balances receivable and payable in national and foreign currency during the exercise (in the affirmative case must fill annex 22). 40D092000 Had loans during the exercise (in the affirmative case must fill annex 23). 40D093000 Has had changes of denomination or corporate name during the audited fiscal exercise. 40D094000 In the affirmative case 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 exercise. 40D101000 In the affirmative case to the previous index, has all 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 exercise. 40D103000 In the affirmative case to the previous index, has all notices of update of economic activities and obligations (for the purposes of article 29, fraction VII RCFF). 40D104000 For the audited fiscal exercise, 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 premise or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of the RCFF). 40D105000 During the exercise, notices of compensation of balances in favor were presented (for the purposes of article 23 CFF). 40D106000 Indicate if in the fiscal exercise 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. 40D107000 Has shareholders resident in the country. 40D108000 In the affirmative case to the previous index, 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 to the previous index, are registered in the federal taxpayer registry. 40D112000 In the affirmative case, keeps a 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

Monday, January 20, 2025 OFFICIAL GAZETTE 99
40D124000 In the negative case of question index 40D116000, do you have any personnel services contracts (outsourcing). 40D130000 Sale of goods. 40D131000 Provision of services. 40D132000 Granting of temporary use or enjoyment of goods. 40D133000 Dividends obtained from residents abroad without a permanent establishment in Mexico. 40D134000 Dividends obtained from residents abroad subject to preferential tax regimes. 40D135000 Others, in case of affirmative specify below:
40D139000 Obtained loss from the sale of accounts and documents receivable during the fiscal year.
40D140000 The accounts and documents receivable during the fiscal 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 tax domicile (for the purposes of article 28, fraction III of the CFF). 40D150000 Journal. 40D151000 Ledger. 40D152000 Minutes of shareholders or stockholders meetings. 40D153000 Partners or stockholders. 40D154000 Carried out derivative financial operations (for the purposes of article 20 of the LISR). 40D158000 The taxpayer participated in a restructuring in which the sale of its shares at fiscal 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 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 its business model. 40D162000 Issue receipts for the activities carried out and keep the files (for the purposes of article 76, fractions II and XVII of the LISR). 40D183000 Indicate if you sold shares or intangibles during the fiscal year. 40D185000 It is a related party. 40D187000 It is a related party. 40D189000 It is a related party. 40D191000 It is a related party. 40D193000 It is a related party. 40D198000 Made withholding. 40D200000 In case of having a tax loss from the sale of shares, presented notice within ten days following the date of the operation. 40D203000 Indicate if you transmitted monetary assets by 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.

Monday, January 20, 2025 OFFICIAL GAZETTE 100
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 with fiscal receipts (for the purposes of article 27, fraction III of the LISR, as well as with the applicable rules of the RMF for 2024). 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 2024). 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 applicable (for the purposes of article 27, fraction VI of the LISR). 40D229000 In the case of payments made to commission agents and brokers residing abroad, they meet the information and documentation requirements for the purposes of article 52 of the RLISR. 40D230000 That when carrying out the corresponding operations or by the last day of the fiscal year, the requirements established for each particular deduction by the LISR 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 2024). 40D231000 The fiscal receipts meet the requirements established by tax provisions and were obtained by the day the declaration should have been filed and the issuance dates corresponded to the fiscal year for which the deduction was made (for the purposes of article 27, fraction XVIII of the LISR). 40D242000 All concepts that refer to article 28 of the LISR were considered non-deductible. 40D249000 In the case of payments made to commission agents and brokers residing abroad, they meet 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 (fibras). 40D326000 In the affirmative case of the previous index, complied with all the requirements provided in articles 187 and 188 of the LISR. 40D327000 Was part of a trust for the acquisition or construction of real estate (fibra). 40D328000 In the affirmative case of the previous index, complied with all the requirements provided 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). 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 2024).

Monday, January 20, 2025 OFFICIAL GAZETTE 101
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 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 credited Value Added Tax was transferred 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 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). 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 that corresponded to expenditures other than investments was credited in its entirety by having carried out activities exclusively for which it must pay the tax, or the 0% rate applies to it (for the purposes of article 5o., fraction V, paragraph a) of the LIVA). 40D374000 Was obliged to pay the IEPS during the fiscal year. Two alphabetic character data, (yes, no) in uppercase. These data cannot 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 what is provided 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 clients with the definitive list issued by the SAT of presumably non-existent operations for the entire reviewed fiscal year. 40D114000 Indicate if you verified that the operations with that client or supplier do not give fiscal effect for the purposes of article 69-B of the CFF. 40D123000 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). 40D144000 Regarding commission agents, carried out the separation in its accounting and records of the operations carried out on its 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 2024). 40D147000 Provided monthly and in a timely manner to the tax authorities, information about 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 2024). 40D148000 Provided monthly and in a timely manner to the tax authorities, information about 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 2024).

102 OFFICIAL GAZETTE Monday, January 20, 2025
40D160000 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. 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 date of the fiscal 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 value titles 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 stockholder or through fund transfers to the partner or stockholder (for the purposes of article 76, fraction XI, paragraph a) of the LISR). 40D167000 Provide to the partners or stockholders 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 in time the declaration of operations carried out in the previous calendar year, through trusts by which business activities are carried out in which it intervened (for the purposes of article 76, fraction XIII of the LISR). 40D169000 Inform the tax authorities as indicated by tax provisions about the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of article 76, fraction XV of the LISR). 40D170000 Make known in the ordinary general assembly of stockholders 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). 40D171000 Inform the tax authorities about 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 2024). 40D172000 Withhold and pay the additional ISR at the rate of 10% on distributed dividends or profits (for the purposes of article 140 second paragraph of the LISR). 40D173000 Sale of goods (for the purposes of articles 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2024). 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 2024). 40D175000 Granting of temporary use or enjoyment of goods (for the purposes of articles 17, fraction II of the LISR).
40D176000 Financial lease 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. Collected price (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). 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 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. 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).

Monday, January 20, 2025 OFFICIAL GAZETTE 103
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 Comply with the obligations in the matter 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 natural persons, 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, consultative or of any other kind, the requirements to which they are subject were met (for the purposes of article 27, fraction IX of the LISR). 40D223000 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 LISR). 40D224000 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 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 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 of the LISR and 49 of the RLISR). 40D226000 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 article 27, fraction XIII of the LISR). 40D227000 In the case of import of merchandise, the legal requirements for its import were met (for the purposes of article 27, fraction XIV of the LISR and other applicable 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 consumed, or earlier always that there has been a notorious practical impossibility of collection and it can be proven (for the purposes of article 27, fraction XV of the 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, 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). 40D234000 In the case of deducted inventories that lost their value due to impairment 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 2024). 40D235000 In the case of investments, applied the percentages authorized by the LISR. 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, complied with the established requirements for their deduction (for the purposes of articles 28, fraction V of the LISR and 57 and 58 of the RLISR).

10 4 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25

40D237000 In the case of the granting of the 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 aforementioned concepts, expenses were 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 derivatives of capital referred to shares or share indices, the established requirements for their deduction were met (for the purposes of Article 28, fraction XVII of the LISR, as well as the applicable rules of the RMF for 2024).

40D240000 In the case of restaurant expenses, 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 the provisions of 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 established requirements 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 any payment to a resident abroad, in which the ISR corresponding to said foreign resident was covered by the taxpayer itself.

40D345000 Applied the provisions of 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 the provisions of Article 1.4 of the Decree published in the DOF on December 26, 2013.

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

40D352000 Considered as alienation the value of the shortage of goods in its inventories (for the purposes of Articles 8 of the LIVA and 25 of the RLIVA).

40D354000 The acquisition or use or temporary enjoyment of intangible assets (for the purposes of Articles 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 for the concept of alienation or use or temporary enjoyment of intangible assets or for the utilization abroad of services rendered (for the purposes of Articles 29, fractions II, III and IV of the LIVA and Articles 57 to 63 of the RLIVA).

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 10 5

40D364000 The tax corresponding to expenditures other than investments was not credited, having carried out activities exclusively for which the tax is not payable (for the purposes of Article 5o., 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 5o., fraction V, subsection c) of the LIVA as well as the applicable rules of the RMF for 2024).

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 applies (for the purposes of Article 5o., fraction V, subsection d), point 1 of the LIVA, as well as the applicable rules of the RMF for 2024).

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 payable (for the purposes of Article 5o., 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 5o., fraction V, subsection d), point 3 of the LIVA, as well as the applicable rules of the RMF for 2024).

40D369000 In subsequent months, the investments ceased to be destined exclusively to the activities for which they were intended (for the purposes of Article 5o., 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 5o.-A of the LIVA and 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 5o., fraction I of the LIVA).

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

40D373000 Applied the provisions for the purposes of Article 2.2 of the Decree published in the DOF on December 26, 2013.

Alphabetic data of three characters, (yes, no or n/a) in uppercase.
These data may not contain special signs (commas, brackets, parentheses, etc.).

40D064000 Date of office letter 1.
40D066000 Date of office letter 2.
40D068000 Date of office letter 3.
40D071000 Date of resolution 1.
40D073000 Date of resolution 2.
40D075000 Date of resolution 3.
40D077000 Date of sending the multiple informative declaration. (normal).
40D078000 Date of sending the multiple informative declaration. (last complementary).
40D085000 Date of presentation of the normal informative declaration.
40D086000 Date of presentation of the informative declaration (last complementary).
40D251000 Date on which the merger took effect.
40D275000 Date on which the spin-off took effect.
40D321000 Date of commencement of liquidation.

10 6 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25

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

40D010000 Denomination or corporate name of the settlor.
40D011000 Denomination or corporate name of the trustee.
40D012000 Denomination or corporate name of the beneficiary (1).
40D013000 Denomination or corporate name of the beneficiary (2).
40D014000 Denomination 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 letter 1.
40D065000 Number of office letter 2.
40D067000 Number of office letter 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 Merging entity: denomination or corporate name.
40D255000 Merged 1: denomination or corporate name.
40D257000 Merged 2: denomination or corporate name.
40D259000 Merged 3: denomination or corporate name.
40D261000 Merged 4: denomination or corporate name.
40D263000 Merged 5: denomination or corporate name.
40D265000 Merged 6: denomination or corporate name.
40D267000 Merged 7: denomination or corporate name.
40D269000 Merged 8: denomination or corporate name.
40D271000 Merged 9: denomination or corporate name.
40D273000 Merged 10: denomination or corporate name.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 10 7

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 Merging entity: RFC.
40D254000 Merged 1: RFC.
40D256000 Merged 2: RFC.
40D258000 Merged 3: RFC.
40D260000 Merged 4: RFC.
40D262000 Merged 5: RFC.
40D264000 Merged 6: RFC.
40D266000 Merged 7: RFC.
40D268000 Merged 8: RFC.
40D270000 Merged 9: RFC.
40D272000 Merged 10: RFC.
40D277000 Split-off 1: RFC.
40D281000 Split-off 2: RFC.
40D285000 Split-off 3: RFC.
40D289000 Split-off 4: RFC.
40D293000 Split-off 5: RFC.
40D297000 Split-off 6: RFC.
40D301000 Split-off 7: RFC.
40D305000 Split-off 8: RFC.
40D309000 Split-off 9: RFC.
40D313000 Split-off 10: RFC.
40D317000 Splitting entity: RFC.
40D322000 Liquidator 1 specify name denomination or corporate name.
40D323000 Liquidator 2 specify name denomination or corporate name.
40D324000 Liquidator 3 specify name denomination or corporate name.

10 8 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25

Data, RFC.
Data of 13 alphanumeric characters maximum composed by:

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 concept of others will be recorded in the concept.
Alphanumeric character data.
These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.).

40D007000 In case of negative answer to 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 case 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 in 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 regarding the provision of services referred to in fraction IV of Article 1o.-A of the LIVA. 40D156000 Amount of accumulated profit 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.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 10 9

40D202000 Deductible amount from financial derivatives contracted outside recognized markets.
40D206000 Amount of the refund or capital reduction carried out.
40D207000 Income Tax derived from fraction I of Article 78.
40D208000 Income Tax derived from fraction II of Article 78.
40D245000 Amount of debt that generates 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 source of wealth abroad.

110 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25

40D333000 Amount of non-creditable and non-deductible ISR in terms of Article 5 of the LISR.
40D336000 Total accumulated or taxable 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.

For the purposes of these data, amount figures referring to the indicated data will be recorded.
Numeric character data.
Negative amounts must be presented with a negative sign, preceding the sign to said amount.
For positive amounts, the sign will be omitted.
These data may not contain special signs such as: peso sign, commas, periods, parentheses, etc., they must only consist of digits from 0 to 9.
The amounts indicating figures 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. 2024 and 2023.
2.- Statement of comprehensive income. Total 2024 and 2023. Related parties 2024 and 2023 and non-related parties 2024 and 2023. 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 profits 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 equity credit accounts, other equity debtor accounts and total equity. 4.- Statement of cash flows. 2024 and 2023. 5.- Analytical integration of sales or net income. 2024 and 2023, total accumulated for ISR 2024 and 2023, related parties and non-related parties 2024 and 2023, total not accumulated for ISR 2024 and 2023. 6.- Determination of the cost of goods sold for accounting and Income Tax purposes. Total 2024 and 2023, related parties 2024 and 2023, non-related parties 2024 and 2023. 7.- Comparative analysis of expense sub-accounts. Manufacturing, sales, administrative and general expenses 2024 and 2023; manufacturing, sales, administrative and general expenses: total 2024 and 2023; manufacturing, sales, administrative and general expenses related parties and non-related parties 2024 and 2023, total deductible for ISR 2024 and 2023; total non-deductible for ISR 2024 and 2023. 8.- Comparative analysis of the sub-accounts of the comprehensive financing result. 2024 and 2023, accumulated or deductible for ISR: 2024 and 2023, related parties and non-related parties 2024 and 2023, not accumulated or not subject to ISR (income) non-deductible (expenses) for ISR: 2024 and 2023.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 111

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 to the taxpayer's credit, contribution owed or balance to the taxpayer's credit 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. 2024 and 2023. 12.- Financial derivatives contracted with residents abroad. Contracted amount, amount of the fiscal effect it had in the fiscal year, fiscal effect it had in the fiscal year income (deduction), indicate the amount of accumulated income or (authorized deduction) generated. 13.- Permanent investments in subsidiaries, associates and affiliates resident in abroad and in Mexico. Amount of the investment, amount of profits (losses) from previous years in the percentage of participation, amount of profit (loss) of the fiscal year 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 statement of comprehensive income and, those accumulated for Income Tax purposes and the total of acts or activities for Value Added Tax purposes. 2024 and 2023. 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 would be considered as pact with independent parties in comparable operations, modified amount, ISR withheld. 17.- Taxpayer information on its operations with related parties. Data to be provided. 18.- Informative data. Data to be provided. 19.- Information on the members of the legal entities as coordinated. Total accumulated ISR income, total authorized ISR deductions, amount of the 8% deduction on accumulated income without documentation (RFA), tax profit, concepts reducing tax profit, taxable profit, tax loss, ISR owed and to the taxpayer's credit, amount of the IEPS credit for the acquisition of diesel against the ISR owed (for the purposes of Article 16, fraction IV of the LIF), amount of the credit of 50% of expenses for the use of highway infrastructure against the ISR owed (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 fiscal year, number of units of cargo and passenger transport equipment used by the member during the fiscal year, total amount of the member's income according to liquidation (for the
purposes of Article 72, fraction IV of the LISR), total amount of the member's deductions according to liquidation (for the purposes of Article 72, fraction IV of the LISR), total amount of withholdings corresponding to the member according to liquidation (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).

112 OFFICIAL GAZETTE Monday, January 20, 2025

20.- Operations carried out with residents abroad.
Operation amount, ISR withheld determined by audit, ISR withheld paid, and difference.

21.- Investments. Balance pending to deduct at the start of the fiscal year plus: MOI of acquisitions during the fiscal year, minus: disposals and/or write-offs during the fiscal year, minus: deduction during the fiscal year, minus: immediate deduction during the fiscal year, balance pending to deduct at the end of the fiscal year.

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, 2023, currency conversion, total amount of interest paid and/or accrued, ISR withheld during the fiscal year, outstanding balance as of December 31, 2024, total amount of interest deducted during the audited fiscal year.

25.- Operations subject to preferential tax regimes.
Total amount of profits or tax losses in share participation, total of accumulative or taxable income in the fiscal year, direct participation or average indirect participation per day of the taxpayer during 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 profits or tax 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 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 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 group members or each related party, amount of accumulative income of the previous fiscal year of the taxpayer, total accumulative income of the previous fiscal year of the taxpayer and all group members or all related parties, taxpayer's deduction limit, total accrued interest deriving from debts (deductible amounts), net interest pending to deduct from previous fiscal years (applicable from fiscal year 2021), total interest income accumulated, net interest, profit (loss) tax, total accrued interest deriving from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted tax profit, net interest limit, non-deductible interest.

Note: The order of this data is for informational purposes only; for capture, refer to the guide format.

Monday, January 20, 2025 OFFICIAL GAZETTE 113

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 that amount.
For positive amounts, the sign will be omitted.
These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., it must only consist of the digits 0 to 9. The amounts indicated must be recorded in pesos, not in thousands of pesos.

Annex Data to provide
4.1.- Notes to the financial statements. Text referring to the notes to the financial statements.
9.1.- Declaration. Text referring to the declaration.
Alphanumeric character data.
This text can contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.).
Alphabetic text must be used only in uppercase letters.

Annex Data to provide
9.- List of contributions payable by the taxpayer as the direct subject or in their capacity as withholding agent. Rate, tariff, or fee.

12.- Derivative financial operations contracted with residents abroad.
% of withholding on the gain.

13.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Percentage of participation in the entity's capital.

14.- Partners or shareholders who held shares or social parts.
Percentage of the partner or shareholder's participation in the fiscal year and percentage of the agreed interest rate in case of received loans.

16.- Operations 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 average indirect participation per day of the taxpayer during the fiscal year (percentage): percentage, preferential rate by treaty.

26.- 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 this data, figures referring to the indicated data will be recorded.
Alphanumeric character data with 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 0 to 9.

114 OFFICIAL GAZETTE Monday, January 20, 2025

Annex Data to provide
10.- List of contributions payable. Credit institution or SAT, payment in installments (data from the free writing): receiving administration.

12.- Derivative financial operations contracted with residents abroad.
Country of residence, type of operation contracted debt or capital, agreed value on the underlying, type of underlying, in case that in the column "type of underlying" you have selected "others" specify concept indicate if before the maturity of the term you carried out, type of currency, in case that you have liquidated through the celebration of a contrary operation, indicate the reasons.

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 social parts.
Country of residence for tax purposes, destination of the loan, forms of payment (fund transfer, capitalization of credits or debts, etc.).

16.- Operations with related parties. Type of operation, in case that in the column "type of operation", you have selected any of the concepts of "other income" or "other payments", specify concept, country of residence and transfer pricing method applied.

20.- 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.

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 companies or assignment of rights or obligations, most important concept that originated the balance, in case that in the column "most important concept that originated the balance", you have selected any of the concepts of "other debtor" or "other creditor", specify concept:

23.- 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 interest payment exigibility, in case that in the column "frequency of interest payment exigibility" you have selected the concept "other", specify concept: and destination of the borrowed capital.

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 have selected any of the concepts of "other income" or other payments, specify concept, character with which you participate in the trust or in the entity or fiscally transparent foreign legal figure, indicate if you used a tax rate or exemption provided in some treaty that Mexico has celebrated to avoid double taxation, in the case of income generated in participation with other entities, activity that the entity in which you participate carries out, operations with trust or with the entity or fiscally transparent foreign legal figure, description of the object of the trust.

Monday, January 20, 2025 OFFICIAL GAZETTE 115

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 payable. Operation number, payment in installments (data from 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.

14.- Partners or shareholders who held shares or social parts.
Tax identification number or RFC.

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

19.- Information of 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 or RFC.

23.- 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 office of authorization of the CNBV of the public offer abroad of securities issued in Mexico.

24.- Integration of tax losses of previous fiscal years.
2023 to 2013.

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

26.- 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 group members or 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 social parts, 16.- operations with related parties and 24.- integration of tax losses of previous fiscal years, the data will be recorded according to the following characteristics:

Maximum data of 13 alphanumeric characters composed of:

Four letters for individuals; or underscore and three letters for legal entities.
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 &).

116 OFFICIAL GAZETTE Monday, January 20, 2025

Annex Data to provide
10.- List of contributions payable. Payment date, payment in installments (data from 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 origin 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 social parts.
Holding period: from and to.

19.- Information of 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 fiscally transparent foreign legal figure:
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, periods, hyphens, parentheses, etc.), it must only consist of the digits 0 to 9 and the slash /.

Annex Data to provide
24.- Integration of tax losses of previous fiscal 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, periods, hyphens, parentheses, etc.), it must only consist of the digits 0 to 9 and the slash /.

Annex Data to provide
12.- Derivative financial operations contracted with residents abroad.
Indicate if you obtained benefit from the treaties to avoid double taxation (yes or no) and indicate if it was contracted with a related party (yes or no).

16.- Operations with related parties. The operation involves unique and valuable contributions (yes or no) in case affirmative indicate in the annex called additional information, of which unique and valuable contributions are treated, the operation is agreed as with independent parties in comparable operations (yes or no), were the values of acts or activities for VAT, or rather, of creditable VAT (deductions) as a consequence of a transfer pricing adjustment (for the purposes of rule 3.9.1.2. fraction II, of the RMF 2024) (yes or no), indicate if you obtained benefit from the treaties to avoid double taxation (yes, no, n/a), there was withholding and payment of ISR for this operation.

Monday, January 20, 2025 OFFICIAL GAZETTE 117

20.- Operations carried out with residents abroad.
Mexico has a broad agreement on information exchange 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 some treaty celebrated 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 some derivative financial instrument (yes or no).

23.- Loans. Were you the effective beneficiary of the interest (yes or no), guaranteed the loan (yes or no) and carried out placements abroad (yes or no).

24.- Integration of tax losses of previous fiscal years.
2023 to 2013.

25.- Operations subject to preferential tax regimes.
The accounting is available to the authority (yes or no), has some intermediate entity (yes or no), in the case of income generated in participation with other entities 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 fiscally transparent foreign legal figure, indicate if the information is for the case of income generated in trusts and similar (yes or no).

26.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the LISR). It is 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. Alphabetic character data, (yes, no or n/a) in uppercase. In these data special signs cannot be contained (commas, brackets, parentheses, etc.)

Content and characteristics for the completion of the audit report Data applicable to the audit report of:
C. Exchange houses
Identification data
Data to provide:
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 individuals; or underscore and three letters for legal entities.
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 &).

118 OFFICIAL GAZETTE Monday, January 20, 2025

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).
07A003000 Borough or municipality (of the taxpayer).
07B005000 Borough or municipality (of the public accountant).
07C006000 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.).
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.
Data of five exact numeric characters, without sign

Monday, January 20, 2025 OFFICIAL GAZETTE 119

This data cannot contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must only consist of the digits 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 population (of the taxpayer). 07B009000 City or population (of the public accountant). 07C010000 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.). 07A008000 Telephone (of the taxpayer). 07B010000 Telephone (of the public accountant or of the firm). 07C011000 Telephone (of the legal representative). Data of twenty numeric characters maximum. This data cannot contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) It must only consist of the digits 0 to 9. 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 recorded 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, assigned automatically by SIPRED 2024 once the activity key for tax purposes has been selected. 07A011000 Activity key for tax purposes. Data of economic activity or predominant activity also known as business, assigned automatically by SIPRED 2024 once selected from a catalog. For the purposes of this data, the description made for this effect in annex 6 of the RMF valid for 2014 and its corresponding modifications must be taken into account. This text cannot contain special signs (commas, brackets, parentheses, etc.) 07C002000 National (legal representative). 07C003000 Foreigner (legal representative). Data of two alphabetic characters (yes or no). Use only of alphabetic characters in uppercase.

120 OFFICIAL GAZLETT Monday January 20, 2025
This text cannot contain special signs (commas, brackets, parentheses, etc.).
07C013000 Deed number (legal representative).
07C014000 Notary number (legal representative).
Alphanumeric data of fifteen and ten characters maximum respectively 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. 07C016000 Date of power of attorney (legal representative). 07C017000 Date of appointment (legal representative). Data from the certification of the power of attorney and the appointment of the position. This data will be composed of ten alphanumeric characters corresponding to the date of power of attorney certification (two for the day, two for the month and four for the year separated by slashes /). 07B003000 Public accountant registration number. 07B016000 Firm registration number. For the purposes of this data, the number assigned by the General Administration of Federal Fiscal Audit will be noted for the registered public accountant and their firm. Exact five-character 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.). 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 concerns:
07D169000 They were carried out for the purpose of:
07D192000 In what capacity did you participate in any merger:
07D216000 In what capacity did you participate in any spin-off:
07D279000 Indicate the country where resident-in-foreign entities paid the Income Tax that the taxpayer credits (1). 07D280000 Indicate the country where resident-in-foreign entities paid the Income Tax that the taxpayer credits (2). 07D281000 Indicate the country where resident-in-foreign entities paid the Income Tax that the taxpayer credits (3). 07D309000 If affirmative to the previous question, indicate the reason why you stopped applying the ISR tax incentive.

Monday January 20, 2025 OFFICIAL GAZETTE 121
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 your functional currency.
07D416000 If affirmative to the previous question, indicate the reason why you stopped applying the ISR tax incentive. 07D419000 (1) Corresponding to the month of:
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:

122 OFFICIAL GAZETTE Monday January 20, 2025
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 your functional currency.
Data automatically assigned by SIPRED 2024 once selected from a list (catalog).
07D020000 Start date of the current fiscal year.
07D021000 End date of the current fiscal year.
07D022000 Start date of the previous fiscal year.
07D023000 End date of the previous fiscal year.
Data from the audited fiscal year and 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 date of start 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
01/01/2024 31/12/2024
07D004000 Opted to audit its financial statements based on accumulated income (for the purposes of
article 32-A CFF).
07D005000 Opted to audit its financial statements based on the value of its assets (for the purposes of
article 32-A CFF).
07D006000 Opted to audit its financial statements based on the number of workers (for the purposes of article 32-A CFF). 07D008000 Is part of an association in participation. 07D009000 Is part of a trust. 07D015000 First audit report. 07D016000 It is a company specialized in investment in energy, electricity and infrastructure assets. 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.

Monday January 20, 2025 OFFICIAL GAZETTE 123
07D034000 It is a fiscally transparent foreign entity and/or a foreign legal figure.
07D035000 During the year, pending tax losses from previous years to be applied under
article 9, fraction II of the LISR (if affirmative must fill out
annex 18).
07D036000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria for fiscal and customs provisions. 07D038000 Obtained any resolution from SAT or SHCP that affected its fiscal situation during the year. 07D047000 Obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the year (includes PTU). 07D054000 Has filed any defense mechanism against fiscal provisions. 07D057000 Is obliged to disclose reportable schemes for the fiscal year. 07D065000 Celebrated derivative financial operations that had fiscal effects during the year in the Income Tax (if affirmative must fill out annex 9). 07D066000 Maintained permanent investments in subsidiaries, associates and affiliates during the year (if affirmative must fill out annex 10). 07D067000 Conducted operations with residents abroad (if affirmative must fill out
annex 15).
07D068000 Had loans during the year (if affirmative must fill out annex 17).
07D069000 Has had changes in denomination or trade name during the audited fiscal year.
07D070000 If affirmative to the previous index, has the notices of change of denomination or trade name before the federal taxpayer registry (for the purposes of article 29, fraction I of RCFF) also specify the RFC and previous names. 07D076000 Has had changes in fiscal address during the audited fiscal year. 07D077000 If affirmative to the previous index, has all notices of change of fiscal address (for the purposes of article 29, fraction III of RCFF). 07D078000 Has updated economic activities and obligations during the audited fiscal year. 07D079000 If affirmative to the previous index, has all 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 opening or closing notices made during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored and in general any premise or establishment used for the performance of its activities (for the purposes of article 29, fraction VIII of RCFF). 07D081000 During the year, notices of compensation of balances in favor were presented (for the purposes of article 23 CFF). 07D082000 Indicate if during the fiscal year its partners, shares or equivalent were sold by the taxpayer, if the same complied with what is provided in article 26, fraction XI of CFF. 07D083000 Has shareholders resident in the country. 07D084000 If affirmative to the previous index, are they registered in the federal taxpayer registry (for the purposes of article 27 CFF). 07D087000 Has employees. 07D095000 If negative to the question in index 07D087000 has any personnel service contracts (outsourcing). 07D101000 Obtained loss from the alienation of accounts and documents receivable in the year. 07D102000 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 CFF, its regulations and with article

124 OFFICIAL GAZETTE Monday January 20, 2025
32, fraction I of 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 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 LISR).
07D117000 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 CFF). 07D119000 The taxpayer changed its business model. 07D120000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes. 07D121000 Recognized or reported said income. 07D122000 Issue receipts for activities performed and keep files (for the purposes of article 76, fractions II and XVII of LISR). 07D129000 Obtained tax refunds from the authority that generated interests. 07D130000 If affirmative, accumulated income from interests paid by the tax authority. 07D131000 Submit in due time and form the obligation provided in fraction I, of article 55 of LISR. 07D132000 Submit in due time and form the obligation provided in fraction II of article 55 of LISR. 07D133000 During the year, the taxpayer provided operation, administration or distribution services to investment companies in doubtful instruments or variable income investment companies, under the terms of the Investment Companies Law and other applicable legal norms. 07D134000 With respect to said activities, complied in due time and form with the obligation provided in fraction II of article 55 of LISR, as provided in article 89 of that same normative. 07D135000 Indicate if you 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. 07D152000 In case of having a tax loss in the alienation of shares, submitted notice within the ten days following the date of the operation. 07D155000 Indicate if you transmitted monetary assets by more than 51%. 07D156000 Indicate if you carried out a refund or reduction of shares. 07D157000 Indicate if you refunded premium on share subscription.

Monday January 20, 2025 OFFICIAL GAZETTE 125
07D161000 Indicate if you carried out a refund or reduction of shares derived from absorption of financial losses. 07D168000 Carried out derivative financial operations (for the purposes of article 20 of LISR). 07D170000 If affirmative, accumulated income from derivative financial operations. 07D172000 Made deductions related to derivative financial operations. 07D174000 Obtained losses in derivative financial operations with related parties in the terms of article 28, fraction XIX of LISR. 07D177000 Various losses meet all deduction requirements established by
article 27 of LISR.
07D267000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 07D268000 If affirmative to the previous index, complied with all requirements provided in articles 187 and 188 of LISR. 07D269000 Was part of a trust for the acquisition or construction of real estate (fibra). 07D270000 If affirmative to the previous index, complied with all requirements provided in articles 187 and 188 of LISR. 07D272000 Verified that the tax paid abroad and credited in the year, effectively corresponds to an Income Tax for which there is a right to its credit, in accordance with the general rules issued by SAT. 07D273000 The credited tax was paid directly by the taxpayer abroad. 07D278000 Regarding an Income Tax paid by entities resident abroad, consequence of a payment of dividends or profits distributed in favor of the taxpayer, verified that all and each of the requirements provided in the applicable fiscal normative for its credit were met. 07D282000 Credits only the Income Tax paid abroad in the year. 07D283000 Indicate if you credit a remainder of the Income Tax paid abroad corresponding to previous years. 07D284000 Carried out operations with preferential tax regimes, through entities or foreign legal figures that are fiscally transparent abroad (if affirmative must fill out annex 19). 07D300000 Regarding the Value Added Tax transferred that had been withheld according to
article 1o.-A of this Law, said withholding had been entered in the terms and deadlines
established (for the purposes of article 5o., fraction IV of LIVA).
07D302000 Opted to apply the ISR tax incentive in the Decree of tax incentives northern border region, published in DOF on December 31, 2018 (if affirmative must fill out from index 07140121000000 to 07140149000000 of annex 14). 07D304000 Is registered in the beneficiary registry of the stimulus for the northern border region. 07D308000 Stopped applying the ISR tax incentive indicated in the Decree of tax incentives northern border region, published in DOF on December 31, 2018. 07D311000 Submitted no later than the month following that in which it requested the cancellation, the complementary declarations of provisional payments in which it applied the stimulus and in its case, made the payment of the corresponding ISR. 07D349000 The age of the fiscal address, or of some branch, establishment or other in the northern border region is less than 18 months 07D352000 In addition to the northern border region stimulus, applied another fiscal 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 seventh, second paragraph, fraction IV, of the Decree of tax incentives northern border region, published in DOF on December 30, 2020.

126 OFFICIAL GAZETTE Monday January 20, 2025
07D359000 Opted to apply the IVA tax incentive indicated in the Decree of tax incentives northern border region, published in DOF on December 31, 2018. 07D361000 (a) alienation of goods. 07D362000 (b) provision of independent services. 07D363000 (c) granting of temporary use or enjoyment of goods. 07D364000 Stopped applying the IVA tax incentive indicated in the Decree of tax incentives northern border region, published in 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 1o., fraction IV of the IVA Law. 07D368000 In case the answer to the previous question is affirmative, indicate if you opted to make the withholding of IVA at the reduced rate of 3% of the value of the consideration effectively paid. 07D406000 Is obliged to carry volumetric control. 07D407000 Is importer of a specific sector. 07D409000 Opted to apply the ISR tax incentive in the Decree of tax incentives southern border region, published in DOF on December 30, 2020 (if affirmative must fill out from index 07140150000000 to 07140178000000 of annex 14). 07D411000 Is registered in the beneficiary registry of the stimulus for the southern border region. 07D415000 Stopped applying the ISR tax incentive indicated in the Decree of tax incentives southern border region, published in DOF on December 30, 2020. 07D418000 Submitted no later than the month following that in which it requested the cancellation, the complementary declarations of provisional payments in which it applied the stimulus and in its case, made the payment of the corresponding ISR. 07D456000 The age of the fiscal address, or of some branch, establishment or other in the southern border region is less than 18 months 07D459000 In addition to the southern border region stimulus, applied another fiscal 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 seventh, second paragraph, fraction VI of the Decree of tax incentives southern border region, published in DOF on December 30, 2020. 07D466000 Opted to apply the IVA tax incentive indicated in the Decree of tax incentives southern border region, published in DOF on December 30, 2020. 07D468000 (a) alienation of goods. 07D469000 (b) provision of independent services. 07D470000 (c) granting of temporary use or enjoyment of goods. 07D471000 Stopped applying the IVA tax incentive indicated in the Decree of tax incentives southern border region, published in 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 1o., fraction IV of the IVA Law. 07D475000 In case the answer to the previous question is affirmative, indicate if you opted to make the withholding of IVA at the reduced rate of 3% of the value of the consideration
effectively paid. 07D513000 Is obliged to carry volumetric control. 07D514000 Is importer of a specific sector.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 127 Two-character alphabetic data, (yes or no) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.). 07D040000 The requirements established in the resolution (authorization or consultation) were met. 07D085000 Indicate whether you identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire revised fiscal year. 07D086000 Indicate whether you verified that operations with that client or supplier are not given fiscal effect for the purposes of article 69-B of the Federal Fiscal Code. 07D094000 Created a reserve for employee pension or retirement funds or made changes to said fund (for the purposes of article 29 of the LISR and 65 of the RLISR). 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 LIVA and 35 of the RLIVA). 07D107000 Issued and delivered fiscal vouchers (for the purposes of articles 32, fraction III of the LIVA, 20 and 74 of the RLIVA). 07D108000 Issued fiscal vouchers for the withholding of the tax that takes place 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 2024). 07D109000 Provided monthly and in a timely manner to the tax authorities, information about 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 2024). 07D110000 Provided monthly and in a timely manner to the tax authorities, information about 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 at 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 2024). 07D118000 The taxpayer's actions related to the restructuring referred to in the previous index remained in the restructured group during the audited year. 07D123000 Issue fiscal vouchers in which the amount of payments made to residents abroad is recorded in accordance with title V of the LISR and the tax withheld (for the purposes of article 76, fraction III of the LISR). 07D124000 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). 07D125000 Make payments of dividends or profits with negotiable 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). 07D126000 Provide to the partners or shareholders to whom dividends were paid, a certificate indicating their amount, the ISR withheld, in which it is indicated whether the dividends come from any specific account or register (for the purposes of article 76, fraction XI, subsection b) of the LISR). 07D127000 Inform the tax authorities about 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 LISR, as well as the applicable rules of the RMF for 2024). 07D128000 Inform the tax authorities as indicated by the tax provisions about the counterpayments received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is more than one hundred thousand pesos (for the purposes of article 76, fraction XV of the LISR). 07D162000 In the case of fees or gratuities to administrators, trustees, directors, general managers or members of the board of directors, of 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).

128 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 07D163000 In cases of technical assistance, technology transfer or royalties, it has been proven that the person who provided the knowledge had his own technical elements for this purpose, provided them directly and effectively carried out (for the purposes of article 27, fraction X of the LISR). 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 LISR had been met. 07D165000 In the case of losses arising from the alienation of shares and other securities, as well as financial losses arising from financial derivatives of capital referred to shares or share indices, the 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 2024). 07D166000 For the determination of deductions for investments in cars and planes, the original amount of the investment is considered to be the maximum amount authorized in Law (for the purposes of articles 36, fractions II and III of the LISR). 07D167000 In the case of granting the use or temporary enjoyment of cars and planes, complied with the requirements established for their deduction (for the purposes of articles 28, fraction XIII of the LISR and 60 of the RLISR). 07D176000 When goods or rights are acquired by deed 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 LISR (for the purposes of article 53 of the LISR). 07D178000 Has a pension, retirement and seniority premium fund. 07D180000 Deducts the returns from the investment of funds destined for reserves for the granting of pensions or retirements of personnel. 07D181000 The reserve for the pension fund is included in the annual inflation adjustment within the credits. 07D182000 In the exercise deducted uncollectible credits referred to in fraction V of article 25 of the LISR. 07D183000 In the case of losses from uncollectible credits, complies with the requirements set forth in fraction XV of article 27 of the LISR. 07D184000 For 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 year in which it is deducted, as stated in article 27, fraction XV, fourth paragraph of the LISR. 07D185000 Indicate whether you deducted provisions for tax purposes. 07D186000 If so, indicate whether the payment and supporting documentation met the tax requirements. 07D187000 Indicate whether you reduced your social capital. 07D188000 If so, indicate whether the distributable profit is determined in accordance with article 78 of the LISR. 07D189000 The CUCA and capital contributions match against the bank statement linked to the accounting, and the board minutes. 07D190000 Indicate whether the balance of the net fiscal profit account
matches the declarations of the exercise and board minutes. 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 stated in article 44 of the LISR. 07D218000 Transferred tax attributes such as tax losses, CUFIN, CUCA. 07D271000 Has the supporting documentation for the ISR paid abroad that was credited. 07D274000 Complies with the requirements established in article 5 of the LISR to credit the ISR paid abroad. 07D285000 Has a transfer pricing study for the operations carried out.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 129 07D287000 Credited tax paid in REFIPRES.
07D289000 Met all requirements to apply ISR withholding from REFIPRES.
07D291000 Indicate whether you declared tax on income subject to REFIPRES.
07D294000 The taxpayer made any payment to a resident abroad, in which the ISR corresponding to said resident abroad was covered by the taxpayer himself. 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 LISR. 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 Border Region North Tax Incentives Decree, published in the DOF on December 31, 2018, applies. 07D351000 Located in the circumstances of article sixth, fraction XI of the Border Region North Tax Incentives Decree, published in the DOF on December 31, 2018. 07D366000 Located in the circumstances of articles tenth third, fraction IV of the Border Region North Tax Incentives Decree, published in the DOF on December 31, 2018. 07D457000 Has a branch, agency or any other establishment located within the border region, to which the Border Region South Tax Incentives Decree, published in the DOF on December 30, 2020, applies. 07D458000 Located in the circumstances of article sixth, fraction XI of the Border Region South Tax Incentives Decree, published in the DOF on December 30, 2020. 07D473000 Located in the circumstances of articles twelfth, fraction V of the Border Region South Tax Incentives Decree, published in the DOF on December 30, 2020. Three-character alphabetic data, (yes, no or n/a) in uppercase. These data cannot 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 informative declaration. (normal). 07D056000 Date of sending the multiple informative declaration. (last complementary). 07D063000 Date of presentation of the normal informative declaration. 07D064000 Date of presentation of the informative declaration (last complementary). 07D193000 Date on which the merger took effect. 07D217000 Date on which the spin-off took effect. 07D263000 Start date of liquidation. 07D306000 Date of authorization to apply the ISR tax incentive. 07D310000 Date when the ISR tax incentive ceased to be applied due to any of the above circumstances.

130 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 07D313000 (1) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D316000 (2) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D319000 (3) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D322000 (4) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D325000 (5) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D328000 (6) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D331000 (7) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D334000 (8) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D337000 (9) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D340000 (10) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D343000 (11) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D346000 (12) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 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 Border Region North Tax Incentives Decree, published in the DOF on December 31, 2018. 07D365000 Date when the VAT incentive ceased to be applied. 07D370000 (1) Date of presentation of the remittance of withheld VAT. 07D373000 (2) Date of presentation of the remittance of withheld VAT. 07D376000 (3) Date of presentation of the remittance of withheld VAT. 07D379000 (4) Date of presentation of the remittance of withheld VAT. 07D382000 (5) Date of presentation of the remittance of withheld VAT. 07D385000 (6) Date of presentation of the remittance of withheld VAT. 07D388000 (7) Date of presentation of the remittance of withheld VAT. 07D391000 (8) Date of presentation of the remittance of withheld VAT. 07D394000 (9) Date of presentation of the remittance of withheld VAT. 07D397000 (10) Date of presentation of the remittance of withheld VAT. 07D400000 (11) Date of presentation of the remittance of withheld VAT. 07D403000 (12) Date of presentation of the remittance of withheld VAT. 07D413000 Date of authorization to apply the ISR tax incentive. 07D417000 Date
when the ISR tax incentive ceased to be applied due to any of the above circumstances. 07D420000 (1) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D423000 (2) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 131 07D426000 (3) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D429000 (4) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D432000 (5) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D435000 (6) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D438000 (7) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D441000 (8) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D444000 (9) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D447000 (10) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D450000 (11) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus was applied. 07D453000 (12) Date of presentation of the complementary declaration relating to the provisional payment in which the stimulus 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 Border Region South Tax Incentives Decree, published in the DOF on December 30, 2020. 07D472000 Date when the VAT incentive ceased to be applied. 07D477000 (1) Date of presentation of the remittance of withheld VAT. 07D480000 (2) Date of presentation of the remittance of withheld VAT. 07D483000 (3) Date of presentation of the remittance of withheld VAT. 07D486000 (4) Date of presentation of the remittance of withheld VAT. 07D489000 (5) Date of presentation of the remittance of withheld VAT. 07D492000 (6) Date of presentation of the remittance of withheld VAT. 07D495000 (7) Date of presentation of the remittance of withheld VAT. 07D498000 (8) Date of presentation of the remittance of withheld VAT. 07D501000 (9) Date of presentation of the remittance of withheld VAT. 07D504000 (10) Date of presentation of the remittance of withheld VAT. 07D507000 (11) Date of presentation of the remittance of withheld VAT. 07D510000 (12) Date of presentation of the remittance of withheld VAT. Data on the date of the letter, of the resolution, of the sending of the multiple informative declaration and when the spin-off took effect. These data will be composed of ten alphanumeric characters corresponding to the date of the letter, of the resolution and of the sending of the multiple informative declaration (two for the day, two for the month
and four for the year separated by diagonals /). 07D010000 Name or corporate name of settlor. 07D011000 Name or corporate name of trustee. 07D012000 Name or corporate name of beneficiary (1). 07D013000 Name or corporate name of beneficiary (2). 07D014000 Name or corporate name of beneficiary (3). 07D037000 Specify the criterion number(s).

132 DIA RIO O F ICIA L L une s20 d e e ne ro d e 20 25 07D041000 Letter number 1.
07D043000 Letter number 2.
07D045000 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 name 1.
07D138000 Buyer name 2.
07D140000 Buyer name 3.
07D142000 Buyer name 4.
07D144000 Buyer name 5.
07D195000 Merging company: name or corporate name.
07D197000 Merged 1: name or corporate name.
07D199000 Merged 2: name or corporate name.
07D201000 Merged 3: name or corporate name.
07D203000 Merged 4: name or corporate name.
07D205000 Merged 5: name or corporate name.
07D207000 Merged 6: name or corporate name.
07D209000 Merged 7: name or corporate name.
07D211000 Merged 8: name or corporate name.
07D213000 Merged 9: name or corporate name.
07D215000 Merged 10: name or corporate name.
07D305000 Letter number of authorization to apply the ISR tax incentive.
07D307000 Number or registration key in the beneficiary registry of the incentive for the northern border region. 07D348000 Indicate whether the applied tax incentive is by domicile, branch, establishment or other. 07D353000 Benefit obtained, derived from the application of the tax incentive applied. 07D357000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 07D358000 Place of presentation of the annual collaboration report to the real-time verification program. 07D408000 If affirmative to the previous index, indicate which one. 07D412000 Letter number of authorization to apply the ISR tax incentive. 07D414000 Number or registration key in the beneficiary registry of the incentive for the southern border region. 07D455000 Indicate whether the applied tax incentive is by domicile, branch, establishment or other. 07D460000 Benefit obtained, derived from the application of the tax incentive applied. 07D464000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 07D465000 Place of presentation of the annual collaboration report to the real-time verification program. 07D515000 If affirmative to the previous index, indicate which one.

L une s20 d e e ne ro d e 20 25 DIA RIO O F ICIA L 133 Alphanumeric character data.
These data may contain special signs (commas, periods, hyphens, diagonals, 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 society name). 07D097000 (specify outsourcing society name). 07D098000 (specify outsourcing society name). 07D099000 (specify outsourcing society name). 07D100000 (specify outsourcing society name). 07D194000 Merging company: RFC. 07D196000 Merged 1: RFC. 07D198000 Merged 2: RFC. 07D200000 Merged 3: RFC. 07D202000 Merged 4: RFC. 07D204000 Merged 5: RFC. 07D206000 Merged 6: RFC. 07D208000 Merged 7: RFC. 07D210000 Merged 8: RFC. 07D212000 Merged 9: RFC. 07D214000 Merged 10: RFC. 07D219000 Spin-off 1: RFC. 07D223000 Spin-off 2: RFC. 07D227000 Spin-off 3: RFC. 07D231000 Spin-off 4: RFC. 07D235000 Spin-off 5: RFC. 07D239000 Spin-off 6: RFC. 07D243000 Spin-off 7: RFC. 07D247000 Spin-off 8: RFC. 07D251000 Spin-off 9: RFC. 07D255000 Spin-off 10: RFC. 07D259000 Spinning-off company: RFC. 07D264000 (liquidator 1 specify name designation or corporate name). 07D265000 (liquidator 2 specify name designation or corporate name). 07D266000 (liquidator 3 specify name designation or corporate name).

134 OFFICIAL GAZETTE Monday, January 20, 2025

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 uppercase alphabetic characters.
This data cannot contain special characters (commas, brackets, parentheses, etc., except the & character). 07D007000 In the event of a negative response to all questions in indices 07D004000, 07D005000, and 07D006000 above, state the reason for presenting the audit report. Alphanumeric character data. These data may contain special characters (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 referred to in fraction IV of article 1o.-A of the VAT Law. 07D146000 Total income from sale of shares. 07D147000 Total income from sale of intangibles. 07D148000 Total average cost of disposed shares. 07D149000 Total original amount of 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. 07D154000 Deductible amount from financial derivative operations agreed outside recognized markets. 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 the event of an affirmative response, indicate the amount of the corresponding deduction. 07D175000 In the event of an 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 article 29, fraction II of the current Income Tax Law for the audited fiscal year. 07D220000 Asset value:
07D221000 Liability value:
07D222000 Share capital value:

Monday, January 20, 2025 OFFICIAL GAZETTE 135
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 wealth source abroad. 07D277000 Amount of non-creditable and non-deductible ISR under article 5 of the Income Tax Law. 07D286000 Total accumulative or taxable income during the fiscal year from REFIPRES. 07D288000 Amount of foreign tax credit paid. 07D290000 Amount of withheld Income Tax credit. 07D292000 Amount of tax on income subject to REFIPRES. 07D293000 Amount of dividends or profits subject to preferential fiscal regimes under the tenth paragraph of article 177 of the Income Tax Law. 07D314000 (1) Amount paid in the supplementary declaration. 07D317000 (2) Amount paid in the supplementary declaration.

136 OFFICIAL GAZETTE Monday, January 20, 2025
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.

Monday, January 20, 2025 OFFICIAL GAZETTE 137
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 representing amounts related 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 characters such as: peso sign, commas, periods, parentheses, etc., they must consist only of digits 0 to 9. Amount-indicating quantities must be recorded in pesos, not in thousands of pesos. 07D303000 Indicate the percentage that the income of the immediate prior 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 prior 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 Provide
1.- Statement of Financial Position. 2024 and 2023.
2.- Statement of Comprehensive Income. Total 2024 and 2023 related parties 2024 and 2023, unrelated parties 2024 and 2023. 3.- Statement of Changes in Equity. Contributed capital: share capital, contributions for future capital increases formalized in shareholder meetings, preference share premium, other contributed capital accounts, retained earnings: capital reserves, accumulated results, result of prior periods, valuation of financial instruments to collect or sell, income and expenses related to assets held for disposal, remeasurement of defined benefit employee benefits, result from holdings of non-monetary assets, participation in OCI of other entities, other retained earnings accounts, net profit, net loss, total controlling interest, non-controlling interest and total equity. 4.- Statement of Cash Flows. 2024 and 2023. 5.- Comparative analysis of income statement accounts. 2024, 2023, related and unrelated parties 2024 and 2023, accumulative or deductible for Income Tax: 2024 and 2023, non- accumulative or non-taxable (income) non-deductible (expenses) for Income Tax 2024 and 2023. 6.- List of contributions owed by the taxpayer as a direct subject or in their capacity as a withholding agent. Taxable base, contribution determined by audit owed or to the taxpayer's credit, contribution owed or balance to credit determined by the taxpayer, difference and immaterial differences not investigated by audit.

138 OFFICIAL GAZETTE Monday, January 20, 2025
Annex Data to Provide
7.- List of contributions to be paid. Amount corresponding to the audited fiscal year, amount from prior fiscal years, total contributions to be paid and amount of the contribution in litigation. 8.- Reconciliation between accounting and fiscal result for Income Tax purposes. 2024 and 2023. 9.- Financial Derivative Operations. Sum of notional amounts, 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 prior years in the percentage of participation, amount of the 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 share subscription premium, amount of capital withdrawals, amount of loans made and received, amount of share subscription premium. 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 transactions, modified amount. 13.- Taxpayer information on transactions with related parties. Data to provide. 14.- Informative data. Amount. 15.- Transactions 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 deduction at the beginning of the fiscal year, plus: MOI of acquisitions during the fiscal year, minus: disposals and/or write-offs during the fiscal year, minus: deduction in the fiscal year, minus: immediate deduction in the fiscal year, balance pending deduction at the end of the fiscal year. 17.- Loans. Outstanding loan balance as of December 31, 2023, total amount of interest paid and/or accrued, ISR withheld in the fiscal year, outstanding balance as of December 31, 2024, total amount of interest deducted in the audited fiscal year.

Monday, January 20, 2025 OFFICIAL GAZETTE 139
Annex Data to Provide
19.- Transactions subject to preferential fiscal regimes.
Total amount of fiscal profits or losses in share 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 fiscal regime: total fiscal profits or losses of the fiscal year, data of the entity located in a preferential fiscal regime: total distributed profits in the fiscal year, data of the entity located in a preferential fiscal regime: total amount of assets not subject to business activity, data of the entity located in a preferential fiscal regime: total amount of assets subject to business activity, tax on income subject to REFIPRES. 20.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the Income Tax Law). Amount of accumulative income of the previous fiscal year of each of the group members or each related party, amount of accumulative income of the previous fiscal year of the taxpayer, total accumulative income of the previous fiscal year of the taxpayer and all group members or all related parties, taxpayer's deduction limit, total accrued interest deriving from debts (deductible amounts), net interest pending deduction from prior 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 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 for informational purposes only; for entry, refer to the guide format. For the purposes of these data, figures representing amounts related 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 characters such as: peso sign, commas, periods, parentheses, etc., they must consist only of digits 0 to 9. Amount-indicating quantities must be recorded in pesos, not in thousands of pesos.
Annex Data to Provide
4.1.- Notes to the financial statements. Text regarding the notes to the financial statements.
6.1.- Declaration. Text regarding the declaration.

140 OFFICIAL GAZETTE Monday, January 20, 2025
Alphanumeric character data.
These texts may contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.
Annex Data to Provide
6.- List of contributions owed by the taxpayer as a direct subject or in their capacity as a withholding agent. Rate, tariff, or fee. 9.- Financial Derivative Operations. Percentage of cash settlement, percentage of in-kind settlement, proportion representing of accumulative income and/or authorized deductions. 10.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Percentage of participation in the entity's capital. 11.- Partners or shareholders who held shares or partnership interests. Percentage of partner or shareholder participation in the fiscal year, percentage of agreed interest rate in case of loans received. 15.- Transactions carried out with residents abroad. Rate. 17.- Loans. Percentage of the interest rate, ISR withholding rate. 19.- Transactions subject to preferential fiscal regimes. Effective rate of Income Tax paid abroad (less than 75% of what would be paid in Mexico), direct participation or average indirect participation per day of the taxpayer in the fiscal year (percentage): percentage, preferential rate by treaty. 20.- 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 these data, figures representing amounts related 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 characters such as: peso sign, commas, parentheses, etc., they must consist only of digits 0 to 9.
Annex Data to Provide
7.- List of contributions to be paid. Credit institution or SAT, installment payment (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 Federal Tax Code), type of financial derivative operations (for the purposes of article 20 of the Income Tax Law), type of market and name of the market. 10.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico. Country of fiscal residence of the entity, method of payment (fund transfer, capitalization of credits or debts, etc.).

Monday, January 20, 2025 OFFICIAL GAZETTE 141
11.- Partners or shareholders who held shares or partnership interests.
Country of residence for fiscal purposes, destination of the loan, method 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, any of the concepts of "other income" or "other payments" was selected, specify concept, country of residence, transfer pricing method applied. 15.- Transactions carried out with residents abroad. Type of operation, in case that in the "type of operation" column, any of the concepts of "other income" or "other payments" was selected, specify concept, country of residence. 17.- Loans. Type of financing, in case that in the "type of financing" column, the concept "other" was selected, specify concept: country of residence for fiscal purposes, type of currency, denomination of the interest rate, frequency of interest payment exigibility, in case that in the "frequency of interest payment exigibility" column the concept "other" was selected, specify concept: destination of the borrowed capital. 19.- Transactions subject to preferential fiscal regimes. Country of fiscal residence, type of currency of the country of fiscal residence, type of operation, in case that in the column "type of operation", any of the concepts of "other income" or other payments was selected, specify concept, in the case of income generated in participation with other entities, activity performed by the entity in which it participates, transactions with trust or with the entity or foreign legal figure transparent for fiscal purposes, description of the trust's object, character with which it participates in the trust or in the entity or foreign legal
figure transparent for fiscal purposes, indicate if it used
an 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 characters (commas, brackets, parentheses, etc.).
Annex Data to Provide
7.- List of contributions to be paid. Payment date, installment payment (data of the free writing): submission date, payment authorization letter from partial 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 partnership interests. Holding period: from and to. 17.- Loans. Validity of the loan from and to. 19.- Transactions subject to preferential fiscal regimes. Trust or entity or foreign legal figure transparent for fiscal purposes: validity from, trust or entity or foreign legal figure transparent for fiscal purposes:
validity to.

142 OFFICIAL GAZETTE Monday January 20 2025

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 0 to 9 and the slash /.

Annex Data to provide
18.- Integration of fiscal 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 decimals.
These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits 0 to 9.

Annex Data to provide
12.- 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); values of acts or activities for VAT, or creditable VAT (deductions) were modified as a consequence of a transfer pricing adjustment (for the purposes of rule 3.9.1.2., fraction I, of the RMF 2024) (yes or no); indicate if you benefited from treaties to avoid double taxation (yes, no, n/a). 15.- Transactions carried out with residents abroad. Mexico has 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); withholding and payment were made for this operation (yes or no); benefits of any treaty concluded by Mexico to avoid double taxation were applied (yes or no). 17.- Loans. Were you an effective beneficiary of the interests (yes or no); did you guarantee the loan (yes or no); did you carry out placements abroad (yes or no). 18.- Integration of fiscal losses from previous years. 2023 to 2013. 19.- 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 trusts 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 exercise (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).

Monday January 20 2025 OFFICIAL GAZETTE 143

Data of two alphabetical characters, (yes, no) in uppercase.
Data of two alphabetical characters, (yes, no or n/a) in uppercase.
These data cannot contain special signs (commas, brackets, parentheses, etc.).

Annex Data to provide
7.- List of contributions to pay. Operation number, installment payment (data of the free writing): folio number, authorization letter for installment payment: 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 had shares or social parts. Tax identification number or RFC. 12.- Transactions with related parties. Tax identification number or RFC. 15.- Transactions carried out with residents abroad. Tax identification number.
17. Loans. Tax identification number or RFC, creditor registration number of the resident abroad before the SAT valid during the audited exercise, number of authorization letter of the CNBV for the public offer abroad of securities issued in Mexico.
18.- Integration of fiscal losses from previous years.
2023 to 2013.
19.- Transactions subject to preferential tax regimes.
Tax identification number.
20.- Deduction of net interest of the exercise (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.
Alphabetical characters only in uppercase.
For the purposes of the RFC data of the annexes: 11.- partners or shareholders who had shares or social parts, 12.- transactions with related parties, and 18.- integration of fiscal 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 (four characters for the year, two for the month, and two for the day). Three alphanumeric characters for homonymy. Use of alphabetical characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &).

144 OFFICIAL GAZETTE Monday January 20 2025

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 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 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 alphabetical characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &). 10A001000 Name or corporate name. 10B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 10B014000 Name of the firm. 10C001000 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. Data of alphanumeric characters. Alphabetical characters only in uppercase. 10B002000 CURP (of the public accountant). 10C004000 CURP (of the legal representative). Data of 18 alphanumeric characters maximum, composed of:
Four alphabetical characters.
Six numeric characters.
Six alphabetical characters.
One alphabetical or numeric character.
One numeric character.
Use of alphabetical characters in uppercase.
This data cannot contain special signs (commas, brackets, parentheses, etc.).
Fiscal address of the taxpayer, legal representative, and public accountant:
10A002000 Federal entity (of the taxpayer).
10B004000 Federal entity (of the public accountant).
10C005000 Federal entity (of the legal representative).
10C015000 Entity where the notary is located (legal representative).

Monday January 20 2025 OFFICIAL GAZETTE 145

Data chosen from a list (catalog).
10A003000 Borough or municipality (of the taxpayer).
10B005000 Borough or municipality (of the public accountant).
10C006000 Borough or municipality (of the legal representative).
Data borough or municipality complete.
Data of alphabetical characters 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).
10C007000 Neighborhood or locality (of the legal representative).
Data neighborhood or locality complete.
Data of alphanumeric characters.
Alphabetical 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).
10C008000 Postal code (of the legal representative).
Data postal code complete.
Data of five exact numeric characters, without sign.
This data cannot contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits 0 to 9. 10A006000 Street, exterior and interior number (of the taxpayer). 10B008000 Street, exterior and interior number (of the public accountant). 10C009000 Street, exterior and interior number (of the legal representative). Data of street and number complete. Data of alphanumeric characters. Alphabetical 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). 10C010000 City or population (of the legal representative). Data, city or population complete. Data of alphanumeric characters. Alphabetical characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 10A008000 Telephone (of the taxpayer). 10B010000 Telephone (of the public accountant or of the firm). 10C011000 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 0 to 9. 10A009000 Email (of the taxpayer). 10B011000 Email (of the public accountant). 10B012000 Email of the tax mailbox. 10C012000 Email (of the legal representative).

146 OFFICIAL GAZETTE Monday January 20 2025

Data of alphanumeric characters.
Alphabetical characters can be recorded in lowercase.
This data can contain special signs (periods, hyphens, at sign, etc.).
10A010000 Name of the economic group to which it belongs.
Text or name of the economic group, assigned automatically by SIPRED 2024 once the activity key for tax purposes was selected. 10A011000 Activity key for tax purposes. Data economic activity or predominant activity also known as business, assigned automatically by SIPRED 2024 once selected from a catalog. For the purposes of this data, the description made for this effect in annex 6 of the RMF valid for 2014 and its corresponding modifications must be taken into account. This text cannot contain special signs (commas, brackets, parentheses, etc.). 10C002000 National (legal representative). 10C003000 Foreigner (legal representative). Data of two alphabetical characters (yes or no). Use only alphabetical characters in uppercase. This text cannot contain special signs (commas, brackets, parentheses, etc.). 10C013000 Deed number (legal representative). 10C014000 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 0 to 9. 10C016000 Date of power (legal representative). 10C017000 Date of appointment (legal representative). Data of the certification of the power 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 (two for the day, two for the month, and four for the year separated by slashes /). 10B003000 Public accountant registration number. 10B016000 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 recorded. Data of five exact numeric characters, without sign. This data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits 0 to 9. 10B013000 College to which the public accountant belongs. Data, name of the college to which the registered public accountant belongs. Data of alphanumeric characters. Alphabetical characters only in uppercase. This text cannot contain special signs (commas, brackets, parentheses, etc.). General Data. Data to provide:
10D000000 Competent authority.
10D001000 Headquarters to which the ADAF belongs.
10D002000 Administration.
10D003000 Obligated or optional.
10D008000 Type of society.

Monday January 20 2025 OFFICIAL GAZETTE 147

10D018000 Type of special taxpayer.
10D026000 Select the costing system you use for tax purposes:
10D031000 Type of opinion.
10D046000 It is:
10D187000 It was carried out for purposes of:
10D202000 In what capacity did you participate in any merger:
10D226000 In what capacity did you participate in any spin-off:
10D289000 Indicate the country where the resident foreign societies paid the Income Tax that the taxpayer credits (1). 10D290000 Indicate the country where the resident foreign societies paid the Income Tax that the taxpayer credits (2). 10D291000 Indicate the country where the resident foreign societies paid the Income Tax that the taxpayer credits (3). 10D327000 In the affirmative case to the previous question, indicate the reason why you 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 your functional currency.
10D434000 In the affirmative case to the previous question, indicate the reason why you stopped applying the ISR tax incentive. 10D437000 (1) Corresponding to the month of:
10D440000 (2) Corresponding to the month of:

148 OFFICIAL GAZETTE Monday January 20 2025

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 your functional currency.
Data assigned automatically by SIPRED 2024 once selected from a list (catalog).
10D022000 Start date of the fiscal exercise.
10D023000 End date of the fiscal exercise.
10D024000 Start date of the previous fiscal exercise.
10D025000 End date of the previous fiscal exercise.
Data of the fiscal exercise being audited and of the previous fiscal exercise.
Divided into start of exercise and end of exercise.
These data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal exercise (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 exercise, (two for the day, two for the month, and four for the year, separated by slashes /). Example:
start end
01/01/2024 31/12/2024
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). 10D006000 Opted to audit its financial statements by the number of workers (for the purposes of article 32-A CFF).

Monday January 20 2025 OFFICIAL GAZETTE 149

10D009000 Is part of an association in participation.
10D010000 Is part of a trust.
10D016000 First audit.
10D017000 It is a specialized society in the investment in energy, electricity, and infrastructure assets. 10D019000 Affiliate company. 10D020000 Subsidiary company. 10D021000 Cooperative society. 10D037000 Carried out transactions with related parties. 10D038000 If your answer was affirmative in index 10D037000 (must fill out annexes 13 and 14). 10D039000 Carried out transactions with national related parties. 10D040000 Carried out transactions with foreign related parties. 10D041000 It is a fiscally transparent foreign entity and/or a foreign legal figure. 10D042000 In the exercise, fiscal losses pending application from previous years referred to in fraction II of article 9 of the LISR decreased (in the affirmative case must fill out annex 19). 10D043000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of tax and customs provisions. 10D045000 Obtained any resolution from the SAT or SHCP that affected its fiscal situation during the exercise. 10D054000 Obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the exercise (includes PTU). 10D061000 Has filed any defense means against tax provisions. 10D064000 Is obliged to reveal reportable schemes for the fiscal exercise. 10D072000 Celebrated derivative financial operations that had tax effects during the exercise in the Income Tax (in the affirmative case must fill out annex 10). 10D073000 Maintained permanent investments in subsidiaries, associates, and affiliates during the exercise (in the affirmative case must fill out annex 11). 10D074000 Carried out transactions with residents abroad (in the affirmative case must fill out annex 16). 10D075000 Had loans during the exercise (in the affirmative case must fill out annex 18). 10D076000 Has had changes of name or corporate name during the audited fiscal exercise. 10D077000 In the affirmative case to the previous index, has the notices of change of name or corporate name before the federal taxpayer registry (for the purposes of article 29, fraction I of the RCFF), also specify the previous RFC and names. 10D083000 Has had changes of fiscal address during the audited fiscal exercise. 10D084000 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). 10D085000 Has updated economic activities and obligations during the audited fiscal exercise. 10D086000 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 of the RCFF). 10D087000 For the audited fiscal exercise, 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).

150 OFFICIAL GAZETTE Monday, January 20, 2025

10D088000 During the fiscal year, notices of balance compensation were filed (for the purposes of Article 23 of the CFF). 10D089000 Indicate whether, during the fiscal year, your shareholders, shares, or equivalents were sold by the taxpayer, if you complied with the provisions of Article 26, fraction XI of the CFF. 10D090000 You have shareholders resident in the country. 10D091000 In the affirmative case of the previous index, they are registered in the Federal Taxpayer Registry (for the purposes of Article 27 of the CFF). 10D096000 You have employees. 10D104000 In the negative case of the question for index 10D096000, do you have any personnel services contracts (outsourcing)? 10D110000 You obtained a loss from the alienation of accounts and documents receivable during the fiscal year. 10D111000 The accounts and documents receivable during the fiscal year were assigned as part of a restructuring or payment of dividends or profits. 10D113000 You kept accounting records for the purposes of Article 28 of the CFF, its regulations, and Article 32, fraction I of the LIVA. 10D114000 The supporting documentation of the records or entries is available at your fiscal address (for the purposes of Article 28, fraction III of the CFF). 10D121000 Journal. 10D122000 Ledger. 10D123000 Minutes of shareholders' or stockholders' meetings. 10D124000 Partners or shareholders. 10D125000 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). 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 LISR). 10D138000 Obtained tax refunds from the authority that generated interest. 10D139000 In the affirmative case, accumulated income from interest paid by the tax authority. 10D140000 File on time and in due form the obligation provided for in fraction I of Article 55 of the LISR. 10D141000 File on time and in due form the obligation provided for in fraction II of Article 55 of the LISR. 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 norms. 10D143000 With respect to said activities, complied on time and in due form with the obligation provided for in fraction II of Article 55
of the LISR, as provided in Article 89 of that same norm. 10D144000 Indicate whether you alienated shares or intangibles during the fiscal year. 10D146000 Is a related party.

Monday, January 20, 2025 OFFICIAL GAZETTE 151

10D148000 Is a related party.
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 from the alienation of shares, filed notice within ten days following the date of the operation. 10D164000 Indicate whether you transmitted monetary assets by more than 51%. 10D165000 Indicate whether you carried out a refund or reduction of shares. 10D166000 Indicate whether you refunded share subscription premium. 10D170000 Indicate whether you 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 LISR. 10D179000 Has a pension, retirement, and seniority premium fund. 10D181000 Indicate whether you deduct the returns from the investment of funds destined for reserves for the granting of pensions or retirements to personnel. 10D182000 Indicate whether the reserve for the pension fund is included in the annual inflationary adjustment within credits. 10D183000 In the fiscal year, deducted uncollectible credits referred to in fraction V of Article 25 of the LISR. 10D184000 In the case of losses from uncollectible credits, the requirements indicated in fraction XV of Article 27 of the LISR are met. 10D186000 Carried out derivative financial operations (for the purposes of Article 20 of the LISR). 10D188000 In the affirmative case, accumulated income from derivative financial operations. 10D190000 Made deductions related to derivative financial operations. 10D192000 Obtained losses in derivative financial operations with related parties under the terms of Article 28, fraction XIX of the LISR. 10D277000 Maintained investments through trusts for the acquisition or construction of real estate (fibras). 10D278000 In the affirmative case of the previous index, complied with all requirements provided in Articles 187 and 188 of the LISR. 10D279000 Was part of a trust for the acquisition or construction of real estate (fibra). 10D280000 In the affirmative case of the previous index, complied with all requirements provided in Articles 187 and 188 of the LISR. 10D282000 Verified that the tax paid abroad and credited in the fiscal year actually corresponds to an Income Tax for which you have the right to 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 companies resident abroad, resulting from 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 regulations for its credit were met. 10D292000 Credits only the Income Tax paid abroad in the fiscal year. 10D293000 Indicate whether you credit a remainder of the Income Tax paid abroad corresponding to previous fiscal years.

152 OFFICIAL GAZETTE Monday, January 20, 2025

10D294000 Carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad (in the affirmative case, you must fill out Annex 20). 10D310000 Performs acts or activities not subject to Value Added Tax. 10D311000 Complied with tax provisions to determine taxable and exempt acts or activities. 10D312000 Applied the option of Article 5o.-B of the LIVA for the proration of unidentified tax with taxable activities, for which the 0% rate and exempt activities apply. 10D313000 Indicate whether, for the purposes of determining the definitive monthly payments of Value Added Tax, you credit tax at 100%. 10D314000 Made adjustments to the value of the creditable tax (for the purposes of Article 5o.-A of the LIVA). 10D316000 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, as provided in Article 8 of the Income Tax Law, taxed VAT on interest paid. 10D320000 Opted to apply the fiscal incentive in Income Tax matter from the Decree of fiscal incentives for the northern border region, published in the DOF on December 31, 2018 (in the affirmative case, you must fill out from index 10150123000000 to 10150151000000 of Annex 15). 10D322000 Is registered in the beneficiary registry of the incentive for the northern border region. 10D326000 Stopped applying the fiscal incentive in Income Tax matter indicated in the Decree of fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 10D329000 Filed by the month following that in which you requested the cancellation, the complementary declarations of provisional payments in which you applied the incentive and, if applicable, made the payment of the corresponding Income Tax. 10D367000 The age of the fiscal address, 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, applied another tax treatment that grants you additional benefits or fiscal incentives, including exemptions or subsidies. 10D373000 Collaborated with the annual program of real-time verification for the purposes of Article seventh, second paragraph, fraction IV, of the Decree of fiscal incentives for the northern border region, published in the DOF on December 30, 2020. 10D377000 Opted to apply the fiscal incentive in VAT matter indicated in the Decree of fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 10D379000 (a) alienation of goods. 10D380000 (b) provision of independent services. 10D381000 (c) granting of temporary use or enjoyment of goods. 10D382000 Stopped applying the fiscal incentive in VAT matter, indicated in the Decree of
fiscal incentives for the northern border region, published in the DOF on December 31, 2018. 10D385000 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 In case the answer to the previous question is affirmative, indicate whether you opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. 10D424000 Is obliged to keep volumetric control. 10D425000 Is an importer of a specific sector.

Monday, January 20, 2025 OFFICIAL GAZETTE 153

10D427000 Opted to apply the fiscal incentive in Income Tax matter from the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020 (in the affirmative case, you must fill out from index 01150152000000 to 01150180000000 of Annex 15). 10D429000 Is registered in the beneficiary registry of the incentive for the southern border region. 10D433000 Stopped applying the fiscal incentive in Income Tax matter indicated in the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 10D436000 Filed by the month following that in which you requested the cancellation, the complementary declarations of provisional payments in which you applied the incentive and, if applicable, made the payment of the corresponding Income Tax. 10D474000 The age of the fiscal address, 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, applied another tax treatment that grants you additional benefits or fiscal incentives, including exemptions or subsidies. 10D480000 Collaborated with the annual program of real-time verification for the purposes of Article seventh, second paragraph, fraction VI of the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 10D484000 Opted to apply the fiscal incentive in VAT matter indicated in the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 10D486000 (a) alienation of goods. 10D487000 (b) provision of independent services. 10D488000 (c) granting of temporary use or enjoyment of goods. 10D489000 Stopped applying the fiscal incentive in VAT matter, indicated in the Decree of fiscal incentives for the southern border region, published in the DOF on December 30, 2020. 10D492000 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 In case the answer to the previous question is affirmative, indicate whether you opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. 10D531000 Is obliged to keep volumetric control. 10D532000 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.).

10D047000 The requirements established in the resolution (authorization or consultation) were met.
10D092000 You have inventories in your accounting records.
10D093000 In the affirmative case, you keep control of inventories of merchandise, raw materials, work in process, and finished products as appropriate (for the purposes of Article ISR 76 fraction XIV of the Income Tax Law). 10D094000 Indicate whether you identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire reviewed fiscal year. 10D095000 Indicate whether you verified that operations with that client or supplier do not receive fiscal effect for the purposes of Article 69-B of the CFF. 10D103000 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). 10D115000 Regarding commission agents, carried out the separation in your accounting and records of 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 LIVA and 35 of the RLIVA). 10D116000 Issued and delivered fiscal receipts (for the purposes of Articles 32, fraction III of the LIVA; 20 and 74 of the RLIVA).

154 OFFICIAL GAZETTE Monday, January 20, 2025

10D117000 Issued fiscal receipts for the withholding of the tax 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 2024). 10D118000 Provided monthly and on time to the tax authorities, information on the persons to whom you withheld taxes (for the purposes of Article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2024). 10D119000 Provided monthly and on time 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 Value Added Tax 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 2024). 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 under the terms of Title V of the LISR and the tax withheld (for the purposes of Article 76, fraction III of the LISR). 10D133000 Keep a record of the operations you carried out with securities issued in series (for the purposes of Articles 76, fraction VIII of the LISR and 111 of the RLISR). 10D134000 Make payments of dividends or profits with non-negotiable registered 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). 10D135000 Provide to the partners or shareholders to whom dividends were paid, a fiscal receipt indicating the amount, the ISR withheld, indicating whether the dividends come from any specific account or record (for the purposes of Article 76, fraction XI, subsection b) of the LISR). 10D136000 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 LISR, as well as with the applicable rules of the RMF for 2024). 10D137000 Withhold and pay the additional ISR at the rate of 10% on distributed dividends or profits (for the purposes of Article 140, second paragraph of the LISR). 10D171000 If applicable, when you have borrowed capitals and grant loans to third parties, you have applied the cap established for your deduction (for the purposes of Articles 27, fraction VII of the LISR and 38 of its RLISR). 10D172000 In the case of fees or gratuities to administrators, trustees, directors, general managers, or members of the board of directors, supervision, advisory, or any other kind, the requirements to which they are
subject were met (for the purposes of Article 27, fraction IX of the LISR). 10D173000 In the cases of technical assistance, technology transfer, or royalties, it has been verified that the provider of the knowledge had its own technical elements for it, provided them directly and they were effectively carried out (for the purposes of Article 27, fraction X of the LISR). 10D174000 In the case of the acquisition cost or interest derived from received credits, they correspond to those of the market and when they exceeded, the excess was considered non-deductible (for the purposes of Article 27, fraction XIII of the LISR). 10D175000 In the case of per diems or travel expenses, it was verified that the requirements provided in fraction V of Article 28 of the LISR were met. 10D176000 In the case of granting the temporary use or enjoyment of automobiles and airplanes, complied with the requirements established for their deduction (for the purposes of Articles 28, fraction XIII of the LISR and 60 of the RLISR). 10D177000 In the case of loss from the alienation of shares and other securities, as well as financial losses 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 LISR, as well as with the applicable rules of the RMF for 2024). 10D185000 In case that during the fiscal year you ceased to use the direct costing system based on historical costs, you considered for fiscal 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 LISR).

Monday, January 20, 2025 OFFICIAL GAZETTE 155

10D194000 Considered as part of the financial system. (for the purposes of the seventh article, 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 the seventh article, 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 solely and 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 of the end of the fiscal year (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 immediate 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 payment of the income tax paid abroad that it credited. 10D284000 Meets the requirements established in article 5 of the Income Tax Law to credit the income tax paid abroad. 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 resident abroad 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 5o., 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. 10D369000 Fell under the circumstances of article sixth, section XI of the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018.

156 OFFICIAL GAZETTE Monday, January 20, 2025

10D384000 Fell under the circumstances of articles thirteenth, 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 Fell under the circumstances of article sixth, section XI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 10D491000 Fell under the circumstances of articles twelfth, 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 letter 1.
10D051000 Date of office letter 2.
10D053000 Date of office letter 3.
10D056000 Date of resolution 1.
10D058000 Date of resolution 2.
10D060000 Date of resolution 3.
10D062000 Date of submission of the multiple information declaration. (normal).
10D063000 Date of submission of the multiple information declaration. (last complementary).
10D070000 Date of presentation of the normal information declaration.
10D071000 Date of presentation of the information 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 be applied due to any of the above circumstances. 10D331000 (1) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D334000 (2) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D337000 (3) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D340000 (4) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D343000 (5) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D346000 (6) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D349000 (7) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D352000 (8) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D355000 (9) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D358000 (10) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied.

Monday, January 20, 2025 OFFICIAL GAZETTE 157

10D361000 (11) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D364000 (12) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D374000 Date of submission of the annual collaboration report to the real-time verification program. 10D378000 Date of submission 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 be applied. 10D388000 (1) Date of submission of the payment of withheld VAT. 10D391000 (2) Date of submission of the payment of withheld VAT. 10D394000 (3) Date of submission of the payment of withheld VAT. 10D397000 (4) Date of submission of the payment of withheld VAT. 10D400000 (5) Date of submission of the payment of withheld VAT. 10D403000 (6) Date of submission of the payment of withheld VAT. 10D406000 (7) Date of submission of the payment of withheld VAT. 10D409000 (8) Date of submission of the payment of withheld VAT. 10D412000 (9) Date of submission of the payment of withheld VAT. 10D415000 (10) Date of submission of the payment of withheld VAT. 10D418000 (11) Date of submission of the payment of withheld VAT. 10D421000 (12) Date of submission of the payment of withheld VAT. 10D431000 Date of authorization to apply the income tax incentive. 10D435000 Date on which the income tax incentive ceased to be applied due to any of the above circumstances. 10D438000 (1) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D441000 (2) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D444000 (3) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D447000 (4) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D450000 (5) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D453000 (6) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D456000 (7) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D459000 (8) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D462000 (9) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D465000 (10) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D468000 (11)
Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D471000 (12) Date of submission of the complementary declaration relating to the provisional payment in which the incentive was applied. 10D481000 Date of submission of the annual collaboration report to the real-time verification program.

158 OFFICIAL GAZETTE Monday, January 20, 2025

10D485000 Date of submission 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 be applied. 10D495000 (1) Date of submission of the payment of withheld VAT. 10D498000 (2) Date of submission of the payment of withheld VAT. 10D501000 (3) Date of submission of the payment of withheld VAT. 10D504000 (4) Date of submission of the payment of withheld VAT. 10D507000 (5) Date of submission of the payment of withheld VAT. 10D510000 (6) Date of submission of the payment of withheld VAT. 10D513000 (7) Date of submission of the payment of withheld VAT. 10D516000 (8) Date of submission of the payment of withheld VAT. 10D519000 (9) Date of submission of the payment of withheld VAT. 10D522000 (10) Date of submission of the payment of withheld VAT. 10D525000 (11) Date of submission of the payment of withheld VAT. 10D528000 (12) Date of submission of the payment of withheld VAT.

Data of the date of the office letter, of the resolution, of the submission of the multiple information declaration and when the spin-off took effect. These data will be composed of ten alphanumeric characters corresponding to the date of the office letter, of the resolution and of the submission of the multiple information declaration (two for the day, two for the month and four for the year separated by slashes /).

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/criteria.
10D048000 Number of office letter 1.
10D050000 Number of office letter 2.
10D052000 Number of office letter 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 company: name or corporate name.

Monday, January 20, 2025 OFFICIAL GAZETTE 159

10D207000 Merged company 1: name or corporate name.
10D209000 Merged company 2: name or corporate name.
10D211000 Merged company 3: name or corporate name.
10D213000 Merged company 4: name or corporate name.
10D215000 Merged company 5: name or corporate name.
10D217000 Merged company 6: name or corporate name.
10D219000 Merged company 7: name or corporate name.
10D221000 Merged company 8: name or corporate name.
10D223000 Merged company 9: name or corporate name.
10D225000 Merged company 10: name or corporate name.
10D323000 Number of office letter 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 submission of the annual collaboration report to the real-time verification program. 10D376000 Place of submission 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 letter 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 submission of the annual collaboration report to the real-time verification program. 10D483000 Place of submission 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).

160 OFFICIAL GAZETTE Monday, January 20, 2025

10D109000 (specify name of outsourcing company).
10D204000 Merging company: RFC.
10D206000 Merged company 1: RFC.
10D208000 Merged company 2: RFC.
10D210000 Merged company 3: RFC.
10D212000 Merged company 4: RFC.
10D214000 Merged company 5: RFC.
10D216000 Merged company 6: RFC.
10D218000 Merged company 7: RFC.
10D220000 Merged company 8: RFC.
10D222000 Merged company 9: RFC.
10D224000 Merged company 10: RFC.
10D229000 Spin-off company 1: RFC.
10D233000 Spin-off company 2: RFC.
10D237000 Spin-off company 3: RFC.
10D241000 Spin-off company 4: RFC.
10D245000 Spin-off company 5: RFC.
10D249000 Spin-off company 6: RFC.
10D253000 Spin-off company 7: RFC.
10D257000 Spin-off company 8: RFC.
10D261000 Spin-off company 9: RFC.
10D265000 Spin-off company 10: RFC.
10D269000 Spin-off parent company: 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 13 alphanumeric characters maximum composed by:

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 paid on salaries.
10D099000 Total of income tax withheld and paid on assimilated to salaries.
10D100000 Employment subsidy delivered in cash to workers in the fiscal year.

Monday, January 20, 2025 OFFICIAL GAZETTE 161

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 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 payment 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. 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, retirement and seniority funds, 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:

162 OFFICIAL GAZETTE Monday, January 20, 2025

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 income tax paid abroad derived from dividends or profits received from residents abroad. 10D286000 Amount of income tax paid abroad from wealth source 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 tax paid abroad. 10D300000 Amount of credit for withheld Income Tax. 10D302000 Amount of tax on income subject to REFIPRES. 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.

Monday, January 20, 2025 OFFICIAL GAZETTE 163

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 supplementary declaration.
10D442000 (2) Amount paid in the supplementary declaration.
10D445000 (3) Amount paid in the supplementary declaration.
10D448000 (4) Amount paid in the supplementary declaration.
10D451000 (5) Amount paid in the supplementary declaration.
10D454000 (6) Amount paid in the supplementary declaration.
10D457000 (7) Amount paid in the supplementary declaration.
10D460000 (8) Amount paid in the supplementary declaration.
10D463000 (9) Amount paid in the supplementary declaration.
10D466000 (10) Amount paid in the supplementary declaration.
10D469000 (11) Amount paid in the supplementary declaration.
10D472000 (12) Amount paid in the supplementary 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.
10D520000 (9) Amount paid.
10D523000 (10) Amount paid.
10D526000 (11) Amount paid.
10D529000 (12) Amount paid.

For the purposes of these data, figures of amounts referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to that 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 indicative amounts must be recorded in pesos, not in thousands of pesos.

10D321000 Indicate the percentage that the income of the immediately preceding fiscal year obtained in the northern border region represents, with respect to the total income obtained outside of this. 10D428000 Indicate the percentage that the income of the immediately preceding fiscal year obtained in the southern border region represents, with respect to the total income obtained outside of this.

164 OFFICIAL GAZETTE Monday, January 20, 2025

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. 2024 and 2023.
2.- Statement of comprehensive income. Total 2024 and 2023, related parties 2024 and 2023, non-related parties 2024 and 2023. 3.- Statement of changes in equity. Contributed capital: share capital, contributions for future capital increases formalized in a shareholders' meeting, contributions for future capital increases formalized by their 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 their general partners' meeting (for the case of savings and loan cooperative societies), effect by incorporation into the regime of savings and loan cooperative societies, premium on the sale of shares, financial instruments that qualify as capital, subordinated 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, accumulated results, valuation of financial instruments to collect or sell, valuation of financial instruments derived from cash flow hedging, income and expenses related to assets held for disposal, reserve fund, result of previous periods, result by valuation of securities available for sale, result by valuation of cash flow hedging instruments, accumulated effect by conversion, remeasurements for defined benefit employee benefits, result by holding non-monetary assets (by valuation of fixed assets), ORI participation of other entities, other earned capital accounts, net profit, net loss, total controlling interest, total non-controlling interest, total equity. 4.- Statement of cash flows. 2024 and 2023. 5.- Determination of the cost of goods sold for accounting and Income Tax purposes. Total 2024 and 2023, related parties 2024 and 2023, non-related parties 2024 and 2023.

Monday, January 20, 2025 OFFICIAL GAZETTE 165

6.- Comparative analysis of the accounts of the income statement.
2024 and 2023, related parties and non-related parties 2024 and 2023, accumulative or deductible for Income Tax: 2024, 2023 and non-accumulative or not subject to Income Tax (income) non-deductible (expenses) for Income Tax 2024 and 2023. 7.- List of contributions owed by the taxpayer as the direct subject or in their capacity as a withholding agent. Taxable base, contribution determined by audit owed or in favor, contribution owed or balance in favor determined by the taxpayer, difference and immaterial differences not investigated by audit. 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 tax result for the purposes of the Income Tax. 2024 and 2023. 10.- Derivative financial operations. Sum of notionals, profit 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 the 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, taxpayer's tax adjustment so that the operation is considered as with independent parties in comparable operations, modified amount. 14.- Taxpayer's information on their 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 for deduction 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 for deduction at the end of the fiscal year. 18.- Loans. Outstanding balance of the loan on December 31, 2023, total amount of interest paid and/or due, Income Tax withheld in the fiscal year, outstanding balance on December 31, 2024, total amount of interest deducted in the fiscal year.

166 OFFICIAL GAZETTE Monday, January 20, 2025

20.- Operations subject to preferential tax regimes.
Total amount of profits or tax losses in the shareholding participation, total of 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 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 profits or tax 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 the business activity, data of the entity located in a preferential tax regime: total amount of assets subject to the business activity, tax on income 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 of 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 of interest accrued that derive from debts (deductible amounts), net interest pending for deduction from previous years (applicable from fiscal year 2021), total of interest income accumulated, net interest, profit (loss) tax, total of interest accrued 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 tax 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 these data, figures of amounts referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to that 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 indicative amounts must be recorded in pesos, not in thousands of pesos.

Annex Data to provide
4.1.- Notes to the financial statements. Text referring to the notes to the financial statements.
7.1.- Declaration. Text referring to the declaration.

Monday, January 20, 2025 OFFICIAL GAZETTE 167

Alphanumeric character data.
These texts may contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.).
The alphabetical 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 their capacity as a withholding agent. Rate, tariff, or fee. 10.- Derivative financial operations. Percentage of cash settlement, percentage of in-kind settlement, proportion that represents 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, Income Tax withholding rate. 20.- Operations subject to preferential tax regimes. Effective rate of the Income Tax paid abroad (less than 75% of what would be paid in Mexico), direct participation or average indirect participation per day of the taxpayer in the 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 these data, figures referring to the indicated data will be recorded.
Alphanumeric character data with decimals.
The amounts representing percentages will be recorded with integers and two decimals, without the percentage sign. These data may not contain special signs such as: peso sign, commas, parentheses, etc., they must only consist of the digits 0 to 9.

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.

168 OFFICIAL GAZETTE Monday, January 20, 2025

11.- 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.). 12.- Partners or shareholders who had shares or partnership interests. Country of residence for tax purposes, destination of the loan, form 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", any of the concepts of "other income" or "other payments" was selected, specify concept, country of residence, transfer pricing method applied. 16.- 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. 18.- Loans. Type of financing, in case that in the column "type of financing" the concept "other" was selected, specify concept: country of residence for tax purposes, 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: 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", 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 that the entity in which it participates performs, operations with trust or with the entity or foreign legally transparent figure for tax purposes, description of the object of the trust, capacity in which it participates in the trust or in the entity or foreign legally transparent figure for tax purposes, indicate if it used a tax rate or exemption provided in any treaty that Mexico has celebrated to avoid double taxation.

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

Annex Data to provide
8.- List of contributions to be paid. Payment date, payment in installments (data of the free writing): date of presentation, payment authorization letter for 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.

Monday, January 20, 2025 OFFICIAL GAZETTE 169

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 legally transparent figure for tax purposes: validity from, trust or entity or foreign legally transparent figure 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 may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), they must only consist of the digits 0 to 9 and the slash /.

Annex Data to provide
19.- 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 may not contain special signs such as: peso sign, commas, parentheses, etc., they must only consist of the digits 0 to 9.

Annex Data to provide
13.- Operations with related parties. Does the operation involve unique and valuable contributions (yes or no) in the affirmative case, indicate in the annex called additional information, which unique and valuable contributions are involved, is the operation agreed as with independent parties in comparable operations (yes or no), were the values of acts or activities modified for VAT, or rather, of creditable VAT (deductions) as a consequence of a transfer pricing adjustment (for the purposes of rule 3.9.1.2. fraction II, of the 2024 Miscellaneous Fiscal Resolution) (yes or no), indicate if it obtained the benefit of 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 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). 18.- Loans. Was it the beneficial owner of the interest (yes or no), did it guarantee the loan (yes or no), did it place abroad (yes or no). 20.- Operations subject to preferential tax regimes. Is the accounting available to the authority (yes or no), does it have any intermediate entity (yes or no), in the case of income generated in participation with other entities, 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 legally transparent figure 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). Is it located in any of the exceptions established in article 28, fraction XXXII of the Income Tax Law (yes or no).

170 OFFICIAL GAZETTE Monday, January 20, 2025

Two-character alphabetical data, (yes, no) in uppercase.
These data may not 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) folio number, number of payment authorization letter for installments. 10.- Derivative financial operations. Tax Identification Number or RFC. 11.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico. Tax Identification Number. 12.- Partners or shareholders who had shares or partnership interests. Tax Identification Number or RFC. 13.- Operations with related parties. Tax Identification Number or RFC. 16.- Operations carried out with residents abroad. Tax Identification Number. 18.- 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 authorization letter from the CNBV of the public offer abroad of securities issued in Mexico. 19.- Integration of tax losses from previous years. 2023 to 2013. 20.- Operations subject to preferential tax regimes. Tax Identification Number. 21.- Deduction of net interest of the fiscal year (for the purposes of article 28, fraction XXXII of the Income Tax Law). 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.
The alphabetical 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 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 alphabetical characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the character &).

Monday, January 20, 2025 OFFICIAL GAZETTE 171

Content and characteristics for filling out the audit report.

Data applicable to the audit report of:
E. Investment Funds

Identification Data

Data to be provided:
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, 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 where the legal representative is a resident abroad who does not have this data, the following will be entered: 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 individuals, it will 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.

42B002000 CURP (of the public accountant).
42C004000 CURP (of the legal representative).

Data of maximum 18 alphanumeric characters, composed of:

Four alphabetic characters.
Six numeric characters.
Six alphabetic characters.
One alphabetic or numeric character.
One numeric character.

Use of alphabetic characters in uppercase.
This data cannot contain special signs (commas, brackets, parentheses, etc.).

Fiscal domicile of the taxpayer, legal representative, and public accountant:
42A002000 Federal entity (of the taxpayer).
42B004000 Federal entity (of the public accountant).
42C005000 Federal entity (of the legal representative).
42C015000 Entity where the notary is located (legal representative).

172 OFFICIAL GAZETTE Monday, January 20, 2025

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).

Data: complete borough or municipality.
Alphabetic character data in uppercase.
This data cannot contain special signs (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).

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

42A005000 Postal code (of the taxpayer).
42B007000 Postal code (of the public accountant).
42C008000 Postal code (of the legal representative).

Data: complete postal code.
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.

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).

Data: complete street and number.
Alphanumeric character data.
Alphabetic characters only in uppercase.
This data cannot contain special signs (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).

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

42A008000 Telephone (of the taxpayer).
42B010000 Telephone (of the public accountant or firm).
42C011000 Telephone (of the legal representative).

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

Monday, January 20, 2025 OFFICIAL GAZETTE 173

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 can be entered in lowercase.
This data can contain special signs (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 2024 once the activity key for tax purposes is selected.

42A011000 Activity key for tax purposes.
Data: economic activity or predominant activity also known as business, automatically assigned by SIPRED 2024 once selected from a catalog. For the purposes of this data, the description made for this effect in Annex 6 of the RMF valid for 2014 and its corresponding modifications must be taken into account. This text cannot contain special signs (commas, brackets, parentheses, etc.).

42C002000 National (legal representative).
42C003000 Foreigner (legal representative).

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

42C013000 Deed number (legal representative).
42C014000 Notary number (legal representative).

Data of maximum fifteen and ten alphanumeric characters 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.

42C016000 Date of power of attorney (legal representative).
42C017000 Date of appointment (legal representative).

Data: certification of power of attorney and 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 day, two for month, and four for year separated by slashes /).

42B003000 Registration number of the public accountant.
42B014000 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 their firm will be entered.

Data of exact 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.

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 signs (commas, brackets, parentheses, etc.).

174 OFFICIAL GAZETTE Monday, January 20, 2025

General Data.

Data to be provided:
42D000000 Competent authority.
42D001000 Headquarters to which the ADAF belongs.
42D002000 Administration.
42D003000 Obligated or optional.
42D008000 Type of fund.
42D018000 Type of special taxpayer.
42D025000 Type of opinion.
42D040000 It is:
42D170000 It was carried out for the purpose of:
42D177000 In what capacity did it participate in a merger:
42D201000 In what capacity did it participate in a spin-off:
42D264000 Indicate the country where resident foreign companies paid the Income Tax credited by the taxpayer (1). 42D265000 Indicate the country where resident foreign companies paid the Income Tax credited by the taxpayer (2). 42D266000 Indicate the country where resident foreign companies paid the Income Tax credited by the taxpayer (3). 42D299000 If yes 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:

Monday, January 20, 2025 OFFICIAL GAZETTE 175

42D389000 (11) Corresponding to the month of:
42D392000 (12) Corresponding to the month of:
42D395000 What is its functional currency.
42D406000 If yes 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 its functional currency.

Data automatically assigned by SIPRED 2024 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 day, two for month, and four for year separated by slashes /) and ten for the end date of the fiscal year, (two for day, two for month, and four for year, separated by slashes /). Example:
start end
01/01/2024 31/12/2024

176 OFFICIAL GAZETTE Monday, January 20, 2025

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 Affiliate company. 42D020000 Subsidiary company. 42D031000 Carried out transactions with related parties. 42D032000 If your answer was affirmative in index 42D031000 (must fill out annexes 12 and 13). 42D033000 Carried out transactions with national related parties. 42D034000 Carried out transactions 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 from previous years referred to in fraction II of article 9 of the LISR (if affirmative, must fill out annex 18). 42D037000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of fiscal and customs provisions. 42D039000 Obtained any resolution from the SAT or SHCP that affected its fiscal situation during the year. 42D048000 Obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the year (includes PTU). 42D055000 Has filed any means of defense against fiscal provisions. 42D058000 Is obliged to report reportable schemes for the fiscal year. 42D066000 Celebrated derivative financial operations that had fiscal effects during the year in the Income Tax (if affirmative, must fill out annex 9). 42D067000 Maintained permanent investments in subsidiaries, associates, and affiliates during the year (if affirmative, must fill out annex 10). 42D068000 Carried out operations with residents abroad (if affirmative, must fill out annex 15). 42D069000 Had loans during the year (if affirmative, must fill out annex 17). 42D070000 Has had changes of name or corporate name during the audited fiscal year. 42D071000 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), also specify the previous RFC and names. 42D077000 Has had changes of fiscal domicile during the audited fiscal year. 42D078000 If affirmative to the previous index, it has all notices of change of fiscal 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 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 RCFF).

Monday, January 20, 2025 OFFICIAL GAZETTE 177

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 favorable balances were presented (for the purposes of article 23 CFF). 42D083000 Indicate if during the fiscal year its partners' shares, stock, or equivalent were sold by the taxpayer, if it complied with what is established in article 26, fraction XI of the CFF. 42D084000 Has shareholders resident in the country. 42D085000 If affirmative to the previous index, they are registered in the federal taxpayer registry (for the purposes of article 27 CFF). 42D088000 Has employees. 42D096000 If negative to the question in 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 fiscal domicile (for the purposes of article 28, fraction III of the CFF). 42D113000 Diary. 42D114000 Ledger. 42D115000 Minutes of shareholders or stockholders meetings. 42D116000 Partners or shareholders. 42D117000 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). 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 in article 50 of the LISR valid until 2013. 42D133000 If affirmative, 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.

178 OFFICIAL GAZETTE Monday, January 20, 2025

42D156000 In case of having a tax loss from 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 the absorption of financial losses. 42D169000 Carried out derivative financial operations (for the purposes of article 20 of the LISR). 42D171000 If affirmative, 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 If affirmative to the previous index, it complied with all requirements provided in articles 187 and 188 of the LISR. 42D254000 Was part of a trust for the acquisition or construction of real estate (fibra). 42D255000 If affirmative to the previous index, it complied with all requirements provided 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 resident foreign 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 in the applicable fiscal 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. 42D269000 Carried out operations with preferential tax regimes, through entities or foreign legal figures that are fiscally transparent abroad (if affirmative, 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 monthly payment declaration 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 tax not identified 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, income from interest charged from derivative financial operations. 42D289000 Made adjustments to the value of the creditable tax (for the purposes of article 5o.-A of the LIVA).

Monday, January 20, 2025 OFFICIAL GAZETTE 179
42D292000 Opted to apply the income tax (ISR) stimulus from the Decree on fiscal stimuli for the northern border region, published in the DOF on December 31, 2018 (if affirmative, must fill in from index 42140123000000 to 42140151000000 of annex 14). 42D294000 Is registered in the beneficiary registry of the stimulus for the northern border region. 42D298000 Ceased to apply the income tax (ISR) stimulus indicated in the Decree on fiscal stimuli for the northern border region, published in the DOF on December 31, 2018. 42D301000 Filed, no later than the month following the month in which the cancellation was requested, the complementary declarations of provisional payments in which the stimulus was applied and, where applicable, made the payment of the corresponding income tax. 42D339000 The age 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 stimulus, applied another tax treatment that grants additional benefits or tax stimuli, including exemptions or subsidies. 42D345000 Collaborated with the annual program of real-time verification for the purposes of article seven, second paragraph, fraction IV, of the Decree on fiscal stimuli for the northern border region, published in the DOF on December 30, 2020. 42D349000 Opted to apply the value-added tax (IVA) stimulus indicated in the Decree on fiscal stimuli 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 value-added tax (IVA) stimulus, indicated in the Decree on fiscal stimuli for the northern border region, published in the DOF on December 31, 2018. 42D357000 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. 42D358000 If the answer to the previous question is affirmative, indicate whether you opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. 42D396000 Is obliged to keep volumetric control. 42D397000 Is an importer of a specific sector. 42D399000 Opted to apply the income tax (ISR) stimulus from the Decree on fiscal stimuli for the southern border region, published in the DOF on December 30, 2020 (if affirmative, must fill in from index 42140152000000 to 4214018000000 of annex 14). 42D401000 Is registered in the beneficiary registry of the stimulus for the southern border region. 42D405000 Ceased to apply the income tax (ISR) stimulus indicated in the Decree on fiscal stimuli for the southern border region, published in the DOF on December 30, 2020. 42D408000 Filed, no later than the month following the month in which the cancellation was requested, the complementary declarations of provisional payments in which the
stimulus was applied and, where applicable, made the payment of the corresponding income tax. 42D446000 The age 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 stimulus, applied another tax treatment that grants additional benefits or tax stimuli, including exemptions or subsidies. 42D452000 Collaborated with the annual program of real-time verification for the purposes of article seven, second paragraph, fraction VI of the Decree on fiscal stimuli for the southern border region, published in the DOF on December 30, 2020. 42D456000 Opted to apply the value-added tax (IVA) stimulus indicated in the Decree on fiscal stimuli for the southern border region, published in the DOF on December 30, 2020.

180 OFFICIAL GAZETTE Monday, January 20, 2025
42D458000 (a) alienation of goods.
42D459000 (b) provision of independent services.
42D460000 (c) granting of temporary use or enjoyment of goods.
42D461000 Ceased to apply the value-added tax (IVA) stimulus, indicated in the Decree on fiscal stimuli for the southern border region, published in the DOF on December 30, 2020. 42D464000 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. 42D465000 If the answer to the previous question is affirmative, indicate whether you opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid. 42D503000 Is obliged to keep 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.). 42D041000 The requirements established in the resolution (authorization or consultation) were met. 42D086000 Indicate whether you identified providers or clients with the definitive list issued by the SAT of presumed non-existent operations for the entire fiscal year reviewed. 42D087000 Indicate whether you verified that the operations with that client or provider 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 ITLR and 65 of the RLITLR). 42D107000 Regarding commission agents, carried out 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 IVA Law and 35 of the RLIVA). 42D108000 Issued and delivered tax receipts (for the purposes of articles 32, fraction III of the IVA Law, 20 and 74 of the RLIVA). 42D109000 Issued tax 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 IVA Law as well as with the applicable rules of the RMF for 2024). 42D110000 Provided monthly and in time to the tax authorities, information about the persons to whom taxes were withheld (for the purposes of article 32, fraction V of the IVA Law as well as with the applicable rules of the RMF for 2024). 42D111000 Provided monthly and in time to the tax authorities, information about the payment, withholding, credit and transfer of the Value Added Tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which it transferred or was transferred the Value Added Tax, including activities for which it was not obliged to pay (for the purposes of article 32, fraction VIII of the IVA Law, as well as with the applicable rules of the RMF for 2024). 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 If affirmative, indicate whether the gains from the alienation of the shares of said foreign investment fund, were considered taxable for natural persons.

Monday, January 20, 2025 OFFICIAL GAZETTE 181
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 ITLR). 42D130000 Provide to the partners or shareholders to whom dividends were paid, a certificate indicating the amount, the withheld income tax, in which 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 ITLR). 42D131000 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 ITLR, as well as the applicable rules of the RMF for 2024). 42D138000 Keep a record of the operations carried out with securities issued in series (for the purposes of articles 76, fraction VIII of the ITLR and 111 of the RLITLR). 42D166000 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 ITLR). 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 established requirements for their deduction were met (for the purposes of article 28, fraction XVII of the ITLR, as well as with the applicable rules of the RMF for 2024). 42D168000 In the case of granting the temporary use or enjoyment of automobiles, the established requirements for their deduction were met (for the purposes of article 28, fraction XIII of the ITLR). 42D203000 Transferred tax attributes such as tax losses, CUFIN, CUCA. 42D256000 Has the supporting documentation of the income tax paid abroad that was credited. 42D259000 Complies with the requirements established in article 5 of the ITLR to credit the 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 ITLR. 42D283000 Met all requirements to apply a preferential withholding rate. 42D290000 In the case of net interest of the fiscal year, verified that the credit of VAT derived from interest was met with the established requirements for its credit (for the purposes of article 5o., fraction I of the IVA Law). 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 fiscal stimuli for the northern border region, published in the DOF on December 31, 2018, is applicable. 42D341000 Fell under the circumstances of article six, fraction XI of the Decree on fiscal stimuli for the northern border region, published in the DOF on December 31, 2018. 42D356000 Fell under the circumstances of articles thirteen, fraction IV of the Decree on fiscal stimuli for the northern border region, published in the DOF on December 31, 2018.

182 OFFICIAL GAZETTE Monday, January 20, 2025
42D447000 Has a branch, agency or any other establishment located within the border region, to which the Decree on fiscal stimuli for the southern border region, published in the DOF on December 30, 2020, is applicable. 42D448000 Fell under the circumstances of article six, fraction XI of the Decree on fiscal stimuli for the southern border region, published in the DOF on December 30, 2020. 42D463000 Fell under the circumstances of articles twelve, fraction V of the Decree on fiscal stimuli 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.). 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 stimulus. 42D300000 Date when the income tax stimulus ceased to apply for any of the above circumstances. 42D303000 (1) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D306000 (2) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D309000 (3) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D312000 (4) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D315000 (5) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D318000 (6) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D321000 (7) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D324000 (8) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D327000 (9) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D330000 (10) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D333000 (11) Date of presentation of the complementary declaration related to the provisional payment
in which the stimulus was applied.

Monday, January 20, 2025 OFFICIAL GAZETTE 183
42D336000 (12) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus 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 value-added tax stimulus indicated in the Decree on fiscal stimuli for the northern border region, published in the DOF on December 31, 2018. 42D355000 Date when the stimulus in matter of VAT ceased to apply. 42D360000 (1) Date of presentation of the payment of the withheld VAT. 42D363000 (2) Date of presentation of the payment of the withheld VAT. 42D366000 (3) Date of presentation of the payment of the withheld VAT. 42D369000 (4) Date of presentation of the payment of the withheld VAT. 42D372000 (5) Date of presentation of the payment of the withheld VAT. 42D375000 (6) Date of presentation of the payment of the withheld VAT. 42D378000 (7) Date of presentation of the payment of the withheld VAT. 42D381000 (8) Date of presentation of the payment of the withheld VAT. 42D384000 (9) Date of presentation of the payment of the withheld VAT. 42D387000 (10) Date of presentation of the payment of the withheld VAT. 42D390000 (11) Date of presentation of the payment of the withheld VAT. 42D393000 (12) Date of presentation of the payment of the withheld VAT. 42D403000 Date of authorization to apply the income tax stimulus. 42D407000 Date when the income tax stimulus ceased to apply for any of the above circumstances. 42D410000 (1) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D413000 (2) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D416000 (3) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D419000 (4) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D422000 (5) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D425000 (6) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D428000 (7) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D431000 (8) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D434000 (9) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D437000 (10) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus was applied. 42D440000 (11) Date of presentation of the complementary declaration related to
the provisional payment in which the stimulus was applied. 42D443000 (12) Date of presentation of the complementary declaration related to the provisional payment in which the stimulus 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 value-added tax stimulus indicated in the Decree on fiscal stimuli for the southern border region, published in the DOF on December 30, 2020.

184 OFFICIAL GAZETTE Monday, January 20, 2025
42D462000 Date when the stimulus in matter of VAT ceased to apply.
42D467000 (1) Date of presentation of the payment of the withheld VAT.
42D470000 (2) Date of presentation of the payment of the withheld VAT.
42D473000 (3) Date of presentation of the payment of the withheld VAT.
42D476000 (4) Date of presentation of the payment of the withheld VAT.
42D479000 (5) Date of presentation of the payment of the withheld VAT.
42D482000 (6) Date of presentation of the payment of the withheld VAT.
42D485000 (7) Date of presentation of the payment of the withheld VAT.
42D488000 (8) Date of presentation of the payment of the withheld VAT.
42D491000 (9) Date of presentation of the payment of the withheld VAT.
42D494000 (10) Date of presentation of the payment of the withheld VAT.
42D497000 (11) Date of presentation of the payment of the withheld VAT.
42D500000 (12) Date of presentation of the payment 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 corresponding 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 Merging company: name or corporate name. 42D182000 Merged 1: name or corporate name. 42D184000 Merged 2: name or corporate name.

January 20, 2025 OFFICIAL GAZETTE 185
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 authorization letter to apply the income tax incentive.
42D297000 Number or registration key in the beneficiary registry for the incentive for the northern border region. 42D338000 Indicate whether the applied tax incentive is for domicile, branch, establishment, or other. 42D343000 Benefit obtained, derived from the application of the tax incentive applied. 42D347000 Folio number in the acknowledgment of presentation of the annual collaboration report to the real-time verification program. 42D348000 Place of presentation of the annual collaboration report to the real-time verification program. 42D398000 In case of affirmative answer to the previous index, indicate which one. 42D402000 Number of authorization letter to apply the income tax incentive. 42D404000 Number or registration key in the beneficiary registry for 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 acknowledgment of presentation of the annual collaboration report to the real-time verification program. 42D455000 Place of presentation of the annual collaboration report 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.

186 OFFICIAL GAZETTE Monday, January 20, 2025
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 Spin-off 1: RFC.
42D208000 Spin-off 2: RFC.
42D212000 Spin-off 3: RFC.
42D216000 Spin-off 4: RFC.
42D220000 Spin-off 5: RFC.
42D224000 Spin-off 6: RFC.
42D228000 Spin-off 7: RFC.
42D232000 Spin-off 8: RFC.
42D236000 Spin-off 9: RFC.
42D240000 Spin-off 10: RFC.
42D244000 Spinning-off: 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.
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 &). 42D007000 In case of negative answer to all questions in indices 42D004000, 42D005000 and 42D006000 above, mention the reason for presenting the audit report. Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 42D089000 Number of workers. 42D090000 Total income tax withheld and paid on salaries. 42D091000 Total income tax withheld and paid on assimilated to salaries. 42D092000 Employment subsidy delivered in cash to workers in the fiscal year. 42D093000 Total income from salaries and wages and assimilated concepts.

Monday, January 20, 2025 OFFICIAL GAZETTE 187
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 VAT Law. 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 promoted investments until December 31, 2014 for which the accumulation option provided in article 50 of the Income Tax Law in force until that date was exercised. 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 promoted investments until December 31, 2014 for which the accumulation option provided in article 50 of the Income Tax Law in force until that date was exercised. 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 in terms of article 8 of the Income Tax Law. 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 case of affirmative answer, indicate the amount of the corresponding deduction. 42D176000 In case of affirmative answer, 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:

188 OFFICIAL GAZETTE Monday, January 20, 2025
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:
42D247000 Share capital value:
42D260000 Amount of income tax paid abroad derived from dividends or profits received from residents abroad. 42D261000 Amount of income tax paid abroad from wealth source abroad. 42D262000 Amount of non-creditable and non-deductible income tax in terms of article 5 of the Income Tax Law. 42D271000 Total taxable or gross income in the fiscal year from REFIPRES. 42D273000 Amount of foreign tax credit. 42D275000 Amount of withheld income tax credit. 42D277000 Amount of tax on income subject to REFIPRES. 42D278000 Amount of dividends or profits subject to preferential tax regimes in terms of the tenth paragraph of article 177 of the Income Tax Law. 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.

Monday, January 20, 2025 OFFICIAL GAZETTE 189
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.
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 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.

190 OFFICIAL GAZETTE Monday, January 20, 2025
42D293000 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. 42D400000 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 provide
1.- Statement of financial position. 2024 and 2023.
2.- Statement of comprehensive income. Total 2024 and 2023, related parties 2024 and 2023, non-related parties 2024 and 2023. 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, financial instruments that qualify as capital, other contributed capital accounts, earned capital: capital reserves, reserve for acquisition of own shares, accumulated results, results of previous exercises, valuation of cash flow hedging derivative instruments, result from evaluation of permanent investments in promoted companies' shares, valuation of financial instruments to collect or sell, income and expenses related to assets held for disposal, remeasurement of employee benefits, result from holding non-monetary assets, participation in OCI of other entities, other earned capital accounts, net profit, net loss, total parent company participation, non-controlling interest and total equity. 4.- Statement of investment portfolio valuation. Number of titles traded, total acquisition cost, total fair or book value. 5.- Comparative analysis of income statement accounts. 2024 and 2023, related and non-related parties 2024 and 2023, taxable or deductible for Income Tax: 2024 and 2023, non-taxable or not subject to Income Tax (income) non-deductible (expenses) for Income Tax: 2024 and 2023. 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, differences and immaterial differences not investigated by audit. 7.- List of contributions to be paid. Amount corresponding to the audited fiscal year, amount from previous exercises, total contributions to be paid, amount of contribution in litigation.

Monday, January 20, 2025 OFFICIAL GAZETTE 191
Annex Data to provide
8.- Reconciliation between accounting and fiscal result for Income Tax purposes.
2024 and 2023.
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 share subscription, amount of capital withdrawals, amount of loans made and received, amount of premium on share subscription. 12.- Operations with related parties. Value of the operation and/or investment for fiscal purposes (even with zero value), amount of taxpayer's fiscal adjustment so that the operation would be considered as agreed with independent parties in comparable operations, modified amount. 13.- Taxpayer information on its operations with related parties. Data to provide. 14.- Informative data. Amount. 15.- Operations carried out with residents abroad. Amount of the operation, income tax withheld determined by audit, income tax withheld paid, difference. 16.- Investments. MOI at the beginning of the exercise, balance pending to be deducted 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 be deducted at the end of the exercise. 17.- Loans. Outstanding balance of the loan on December 31, 2023, total amount of interest paid and/or due, income tax withheld in the exercise, outstanding balance on December 31, 2024, total amount of interest deducted in the audited exercise.

192 OFFICIAL GAZETTE Monday, January 20, 2025
Annex Data to provide
19.- Operations subject to preferential tax regimes.
Total amount of fiscal profits or losses in share participation, total taxable or gross income in the exercise, direct participation or average indirect participation per day of the taxpayer in the exercise (percentage): amount, contributions and refunds: total amount of investments or contributions made during the exercise, contributions and refunds: total amount of capital refunds received during the exercise, data of the entity located in 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 Income Tax Law). Amount of taxable income of the previous fiscal year of each of the group member persons 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 group member persons or all related parties, taxpayer's deduction limit, total accrued interest deriving from debts (deductible amounts), net interest pending to be deducted from previous exercises (applicable from exercise 2021), total interest income accumulated, net interest, fiscal profit (loss), total accrued interest deriving from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted fiscal profit, net interest limit, 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 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 provide
4.1.- Notes to the financial statements. Text referring to the notes to the financial statements.
6.1.- Declaration. Text referring to the declaration.

Monday, January 20, 2025 OFFICIAL GAZETTE 193
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
4.- Statement of investment portfolio valuation. Percentage of participation, rate to value.
6.- List of contributions owed by the taxpayer as direct subject or in their 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 entity's capital. 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, income tax 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 Income Tax Law). 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 percentage will be recorded with integers and two decimals, without the percentage sign. 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
4.- Statement of investment portfolio valuation. Issuer, series, type of security, qualification or marketability, number of titles traded, number of titles settled, total titles of the issuance, average unit acquisition cost, unit fair or book value, days to maturity.

194 OFFICIAL DIARY Monday, January 20, 2025

7.- List of contributions to be paid. Credit institution or SAT and payment in installments (data from the free-form letter): 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 of the CFF), type of derivative financial 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 in foreign countries and in Mexico. Country of fiscal residence of the entity, form of payment (transfer of funds, capitalization of credits or debts, etc.).

11.- Partners or shareholders who held shares or partnership interests. Country of residence for tax purposes, destination of the loan, form of payment (transfer of funds, capitalization of credits or debt, 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.- Transactions carried out with residents in foreign countries. 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.

17.- 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 interest payment exigibility, in case that in the column "frequency of interest payment exigibility" you selected the concept "other", specify concept: destination of the borrowed capital.

19.- Transactions subject to preferential tax regimes. Country of fiscal residence, type of currency of the country of fiscal residence, type of operation, in case that in the column "type of operation", you selected any of the concepts of "other income" or "other payments", specify concept, in the case of income generated in participation with other entities, activity carried out by the entity in which it participates, transactions with trusts or with the entity or foreign legally transparent fiscal figure, description of the object of the trust, capacity in which it participates in the trust or in the entity or foreign legally transparent fiscal figure, indicate if you used a tax rate or exemption provided in some treaty that Mexico has entered into to avoid double taxation.

Monday, January 20, 2025 OFFICIAL DIARY 195

Alphanumeric character data.
Alphabetic characters only in uppercase.
These texts may not 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 letter): date of presentation, authorization letter for payment in installments: date.

10.- Permanent investments in subsidiaries, associates, and affiliates resident in foreign countries and in Mexico. Date on which the capital contribution was made in its 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.- Transactions subject to preferential tax regimes. Trust or entity or foreign legally transparent fiscal figure: validity from, trust or entity or foreign legally transparent fiscal figure: validity to.

Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month, and four for the year, separated by slashes /, example 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

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 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.- Transactions with related parties. The operation involves unique and valuable contributions (yes or no) in case 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 modified, or rather, of creditable VAT (deductions) as a consequence of a transfer pricing adjustment (for the purposes of rule 3.9.1.2., fraction II, of the RMF 2024) (yes or no), indicate if you obtained the benefit of treaties to avoid double taxation (yes, no, n/a).

15.- Transactions carried out with residents in foreign countries.
Mexico has a broad agreement for 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 pay for this operation (yes or no), did you apply the benefits of any treaty entered into by Mexico to avoid double taxation (yes or no).

17.- Loans. Were you the beneficial owner of the interests (yes or no), did you guarantee the loan (yes or no), did you place funds abroad (yes or no).

196 OFFICIAL DIARY Monday, January 20, 2025

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

19.- 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, does it have the information of the entity that generated income by participation with other entities (yes or no), transactions with trusts or with the entity or foreign legally transparent fiscal figure, indicate if the information is for the case of income generated in trusts and similar (yes or no).

20.- Deduction of net interest of the 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 may not contain special signs (commas, brackets, parentheses, etc.).

Annex Data to provide

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

9.- Derivative financial operations. Tax Identification Number or RFC.

10.- Permanent investments in subsidiaries, associates, and affiliates resident in foreign countries and in Mexico. Tax Identification Number.

11.- Partners or shareholders who held shares or partnership interests. Tax Identification Number or RFC.

12.- Transactions with related parties Tax Identification Number or RFC.

15.- Transactions carried out with residents in foreign countries. Tax Identification Number.

Loans. Tax Identification Number or RFC, number of registration of the creditor resident in the foreign country before the SAT valid during the audited year, number of authorization letter of the CNBV of the public offering abroad of securities issued in Mexico.

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

19.- Transactions 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.

Monday, January 20, 2025 OFFICIAL DIARY 197

For the purposes of this data, the 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 annexes 11.- partners or shareholders who held shares or partnership 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 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 &).

A. Format Guide for the presentation of the Fiscal Audit Report of Financial Statements General, for the fiscal year of 2024.

Index Concept Data to provide

Taxpayer Identification Data
01A000000 RFC:
01A001000 Name (paternal surname, maternal surname, name(s)), denomination or corporate name:
01A002000 CURP:
Fiscal Address:
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 that I carried out during the year, which are registered in accounting and are supported by supporting documentation. 01A013000 Name of the Taxpayer:

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Public Accountant Identification Data
01B000000 RFC:
01B001000 Name (paternal surname, maternal surname, name(s)):
01B002000 CURP:
01B003000 Registration Number:
Fiscal Address:
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 Office:
01B011000 Email:
01B012000 Email of the Tax Box:
01B013000 College to which it belongs:
01B014000 Name of the Office:
01B015000 RFC of the Office:
01B016000 Registration Number of the Office:

Public Accountant Declaration who audited:
I declare that the information provided by the cited taxpayer, is contained in books, records, documents and declarations in possession of the taxpayer himself, which I examined, as I state 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:

Legal Representative Identification Data
01C000000 RFC:
01C001000 Name (paternal surname, maternal surname, name(s)):
01C002000 National:
01C003000 Foreigner:
01C004000 CURP:
Fiscal Address:

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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:

Legal Representative Declaration:
I declare that the information provided in this document, reflects the real operations that my represented party carried out during the year, which are registered in accounting and are supported by supporting documentation. 01C018000 Name of the Legal Representative:

Index Concept Data to provide

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 for presenting the audit report.

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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 of settlor.
01D011000 Denomination or corporate name of trustee.
01D012000 Denomination or corporate name of beneficiary (1).
01D013000 Denomination or corporate name of beneficiary (2).
01D014000 Denomination or corporate name of beneficiary (3).
01D015000 First audit.
01D016000 It is a company specialized in investment in energy assets, electricity and infrastructure. 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 Special taxpayer type.
01D021000 Subsidiary company.
01D022000 Subsidiary 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.
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 historical cost valuation method for accounting purposes (historical costs) (in case affirmative 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 affirmative must fill from index 01060000000000 to 01060030000000 of Annex 6).

Monday, January 20, 2025 OFFICIAL DIARY 20 1

01D032000 Cost of sales: uses the absorption costing system for tax purposes and the standard cost valuation method for accounting purposes (in case affirmative must fill from index 01060000000000 to 01060030000000 of
Annex 6).
01D033000 Cost of sales: uses a system different from the above (in case affirmative 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 affirmative must fill from index 01040000000000 to 01040050000000 of Annex 4). 01D036000 Statement of cash flows. Used the direct method (in case affirmative must fill from index 01040051000000 to 01040089000000 of Annex 4). Indicate the RFC of the natural person(s) or legal person(s) that 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 transactions with related parties.
01D043000 If your answer was affirmative in index 01D042000 (must fill annexes 16 and 17).
01D044000 Carried out transactions with national related parties.
01D045000 Carried out transactions with foreign related parties.
01D046000 It is a fiscally transparent foreign entity and/or a foreign legal figure.
01D047000 In the year, it decreased pending tax losses from previous years to be applied referred to in Article 9, fraction II of the LISR (in case affirmative 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 any subsequent year to 2015 (for the purposes of Article two, fraction IX, last paragraph of the transitory provisions of the LISR in force from January 1, 2016). 01D049000 In case of affirmative answer to the previous index, indicate if it liquidated the total amount of the defined tax (for the purposes of Article two, fraction IX, last paragraph of the transitory provisions of the LISR in force from January 1, 2016).

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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 3.23.8. of the RMF 2024.
01D059000 Applied what is established in rule 11.7.1.19. of the 3a RMRMF 2016.
01D060000 Applied what is established in the fifth transitory of the RMF 2017.
01D061000 Applied what is established in the thirtieth transitory of the RMF 2018.
01D062000 Indicate if the taxpayer applied the procedures established in Article 22 of the LISR.
In case that the answer to the previous question is affirmative, indicate the following:
01D063000 Name of the issuer of the shares that were alienated.
01D064000 Percentage of participation in the capital of the issuer of the shares that were alienated. 01D065000 Sale price of the alienated shares. 01D066000 Amount of the profit or (loss) determined by the alienation of the shares. 01D067000 Indicate if the acquirer of the alienated shares is a related party. 01D068000 The taxpayer has losses from the alienation of shares pending to be applied at the end of the year. 01D069000 In case that 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
01D070000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of tax and customs provisions. 01D071000 Specify the number(s) of criterion/criteria. 01D072000 Obtained any resolution from the SAT, the SHCP or the PRODECON that has affected its tax situation during the year. In case of affirmative answer to the previous index, indicate the following:
01D073000 It is:
01D074000 The requirements established in the resolution (authorization or consultation) were met.
01D075000 Letter number 1.
01D076000 Date of letter 1.

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01D077000 Letter number 2.
01D078000 Date of letter 2.
01D079000 Letter number 3.
01D080000 Date of letter 3.
01D081000 Obtained any favorable resolution from jurisdictional authorities that has affected its tax situation during the year (includes PTU). In case of affirmative answer to the previous index, indicate the number and date of the resolution:
01D082000 Resolution number 1.
01D083000 Date of resolution 1.
01D084000 Resolution number 2.
01D085000 Date of resolution 2.
01D086000 Resolution number 3.
01D087000 Date of resolution 3.
01D088000 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. 01D089000 Date of sending the multiple information declaration. (normal) 01D090000 Date of sending the multiple information declaration. (last complementary) 01D091000 Is obliged to reveal for the fiscal year, reportable schemes. In case of affirmative answer to the previous index, indicate the following:
Number of identification granted by the SAT to the reportable scheme.
01D092000 Identification number (field 1):
01D093000 Identification number (field 2):
01D094000 Identification number (field 3):
01D095000 Identification number (field 4):
01D096000 Identification number (field 5):
01D097000 Date of presentation of the normal information declaration:
01D098000 Date of presentation of the information declaration (last complementary):

Transactions with residents in foreign countries 01D099000 Entered into derivative financial operations that had tax effects during the year in the Income Tax (in case affirmative must fill
Annex 12).
01D100000 Maintained permanent investments in subsidiaries, associates and affiliates during the year (in case affirmative must fill Annex 13).

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01D101000 Carried out operations with residents abroad (if yes, complete Annex 19).
01D102000 Maintained receivable and payable balances in national and foreign currency during the fiscal year (if yes, complete Annex 21). 01D103000 Had loans during the fiscal year (if yes, complete Annex 22). Tax diagnosis of the taxpayer General tax matters 01D104000 Had changes in name or corporate name during the audited fiscal year. 01D105000 If yes to the previous item, have the notices of change of name or corporate name with the Federal Taxpayer Registry (for the purposes of Article 29, Section I of the RCFF), and also specify the previous RFC and names. 01D106000 (Specify previous name). 01D107000 (Specify previous name). 01D108000 (Specify previous name). 01D109000 (Specify previous name). 01D110000 (Specify previous name). 01D111000 Had changes in tax address during the audited fiscal year. 01D112000 If yes to the previous item, have all notices of change of tax address (for the purposes of Article 29, Section III of the RCFF). 01D113000 Updated economic activities and obligations during the audited fiscal year. 01D114000 If yes to the previous item, have all notices of update of economic activities and obligations (for the purposes of Article 29, Section VII of the RCFF). 01D115000 For the audited fiscal year, have the notices of opening or closing 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 activities (for the purposes of Article 29, Section VIII of the RCFF). 01D116000 During the fiscal year, notices of compensation of balances in favor were filed (for the purposes of Article 23 of the CFF). 01D117000 Indicate if during the fiscal year your partners, shares, or equivalents were sold by the taxpayer, if the same complied with what is provided in Article 26, Section XI of the CFF. Note: if yes to the previous item, describe how compliance was given and with what documentation it is supported, through the annex called additional information of the report. 01D118000 Have shareholders resident in the country. 01D119000 If yes to the previous item, are registered in the Federal Taxpayer Registry (for the purposes of Article 27 of the CFF).

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01D120000 Are obliged to request the registration in the RFC of your partners or shareholders resident abroad (for the purposes of Article 27 of the CFF). 01D121000 If yes to the previous item, are registered in the Federal Taxpayer Registry. 01D122000 Have inventories registered in your accounting. 01D123000 If yes, maintain control of inventories of merchandise, raw materials, work in progress, and finished products, as applicable (for the purposes of Article 76, Section XIV of the LISR). 01D124000 Indicate if you identified suppliers or clients with the definitive list issued by the SAT of presumed non-existent operations for the entire fiscal year reviewed. 01D125000 Indicate if you verified that operations with that client or supplier do not receive fiscal effect in accordance with Article 69-B of the CFF. 01D126000 Carried out operations with the general public. 01D127000 Have employees. In case of yes to the question in the previous item, indicate:
01D128000 Number of workers.
01D129000 Total ISR withheld and paid for salaries.
01D130000 Total ISR withheld and paid for assimilated to salaries.
01D131000 Employment subsidy delivered in cash to workers during the fiscal year.
01D132000 Total income from salaries and wages and assimilated concepts.
01D133000 Total exempt income from salaries and wages.
01D134000 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). 01D135000 In case of no to question 01D127000, have any personnel service contracts (outsourcing). In case of having any personnel service contracts (outsourcing), indicate the RFC and name of the company(ies) that provide(s) the personnel services (outsourcing). 01D136000 (Specify outsourcing company name). 01D137000 (Specify outsourcing company name). 01D138000 (Specify outsourcing company name). 01D139000 (Specify outsourcing company name). 01D140000 (Specify outsourcing company name). Obtained income from:
01D141000 Sale of goods.
01D142000 Provision of services.

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01D143000 Granting of temporary use or enjoyment of goods.
01D144000 Dividends obtained from residents abroad without permanent establishment in Mexico.
01D145000 Dividends obtained from residents abroad subject to preferential tax regimes.
01D146000 Others, if yes specify below:
01D147000 (Specify).
01D148000 (Specify).
01D149000 (Specify).
01D150000 Obtained loss from the sale of accounts and documents receivable during the fiscal year.
01D151000 Accounts and documents receivable during the fiscal year were assigned as part of a restructuring or payment of dividends or profits. 01D152000 Amount of VAT that originated said operation. Electronic accounting 01D153000 Maintained accounting in accordance with Article 28 of the CFF, its regulations, and with Article 32, Section I of the LIVA. 01D154000 The supporting documentation of the records or entries is available at your tax address (for the purposes of Article 28, Section III of the CFF). Note: in case of no to the previous item, indicate the address where you keep the supporting documentation of the records or entries, through the annex called additional information of the report. For VAT purposes, indicate the following:
01D155000 Regarding commission agents, performed the separation in your accounting and records of the operations carried out on your own account from those carried out on behalf of the principal (for the purposes of Articles 32, Section II of the LIVA and 35 of the RLIVA). 01D156000 Issued and delivered fiscal vouchers (for the purposes of Articles 32, Section III of the LIVA; 20 and 74 of the RLIVA). 01D157000 Issued fiscal vouchers for the withholding of the tax that is carried out in the cases provided for in Article 1o.-A, (for the purposes of Article 32, Section V of the LIVA as well as with the applicable rules of the RMF for 2024). 01D158000 Provided monthly and on time to the tax authorities, information on the persons to whom taxes were withheld (for the purposes of Article 32, Section V of the LIVA as well as with the applicable rules of the RMF for 2024). 01D159000 Provided monthly and on time to the tax authorities, information on the payment, withholding, credit, and transfer of the Value Added Tax in operations with your suppliers, breaking down the value of the acts or activities by the rate at which the Value Added Tax was transferred or transferred to you, including activities for which you were not obliged to pay (for the purposes of Article 32, Section VIII of the LIVA, as well as with the applicable rules of the RMF for 2024). 01D160000 Amount of VAT withheld from you regarding the provision of services referred to in Section IV of Article 1o.-A of the LIVA.

Monday, January 20, 2025 OFFICIAL DIARY 20 7
Have the following books updated:
01D161000 Journal.
01D162000 Ledger.
01D163000 Minutes of meetings of partners or shareholders.
01D164000 Partners or shareholders.
Income Tax (ISR)
01D165000 Carried out derivative financial operations (for the purposes of Article 20 of the LISR). If yes to the previous item, indicate the following:
01D166000 Were carried out for the purposes of:
01D167000 Amount of taxable gain in the fiscal year.
01D168000 Amount of deductible loss in the fiscal year.
01D169000 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 LISR). 01D170000 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's shares related to the restructuring referred to in the previous item remained in the restructured group during the audited fiscal year. 01D172000 The taxpayer changed the business model. Complied with the following tax obligations:
01D173000 Issue vouchers for the activities carried out and keep the files (for the purposes of Articles 76, Sections II and XVII and 110, Sections III and IV of the LISR). 01D174000 Issue fiscal vouchers in which the amount of payments made to residents abroad is recorded in accordance with Title V of the LISR and the withheld tax (for the purposes of Article 76, Section III of the LISR). 01D175000 Take inventory of stock at the end of the fiscal year (for the purposes of Articles 76, Section IV and 110, Section V or on a different date in accordance with Articles 110 and 192 of the RLISR). 01D176000 Keep a record of the operations carried out with securities issued in series (for the purposes of Articles 76, Section VIII of the LISR and 111 of the RLISR). 01D177000 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, Section XI, subsection a) of the LISR). 01D178000 Provide to the partners or shareholders to whom dividends were paid, a fiscal voucher indicating the amount, where it is indicated if the dividends come from a specific account or record (for the purposes of Article 76, Section XI, subsection b) of the LISR).

20 8 OFFICIAL DIARY Monday, January 20, 2025
01D179000 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, Section XIII of the LISR). 01D180000 Inform the tax authorities as indicated by tax provisions about the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos (for the purposes of Articles 76, Section XV and 110, Section VII of the LISR). 01D181000 Make known in the general ordinary meeting of shareholders or partners a report in which compliance with tax obligations for the immediate previous fiscal year is reported (for the purposes of Articles 76, Section XIX of the LISR and 116 of the RLISR). 01D182000 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, Section XI and 76, Section XVI of the LISR, as well as with the applicable rules of the RMF for 2024). 01D183000 Withhold and pay the additional ISR at the rate of 10% on distributed dividends or profits (for the purposes of Article 140, second paragraph of the LISR). (ISR) obtained income from:
01D184000 Sale of goods (for the purposes of Article 17, Section I of the LISR, as well as with the applicable rules of the RMF for 2024). 01D185000 Provision of services (for the purposes of Article 17, Section I of the LISR, as well as with the applicable rules of the RMF for 2024). 01D186000 Granting of temporary use or enjoyment of goods (for the purposes of Article 17, Section II of the LISR). 01D187000 Financial lease contracts (for the purposes of Articles 17, Section III and 40 of the LISR). 01D188000 Installment sales. Agreed price (for the purposes of Articles 17, Section III, second paragraph and 40 of the LISR). 01D189000 Installment sales. Price collected (for the purposes of Articles 17, Section III, third paragraph and 40 of the LISR). 01D190000 Debts not covered by prescription, forgiveness, or notorious practical impossibility of collection (for the purposes of Article 17, Section IV of the LISR). 01D191000 Real estate construction contracts. That the estimates be authorized or approved for collection (for the purposes of Articles 17, penultimate paragraph of the LISR and 17, 18 and 19 of the RLISR). 01D192000 Real estate construction contracts. That the estimates be effectively paid (for the purposes of Articles 17 of the LISR and 17, 18 and 19 of the RLISR). 01D193000 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. 01D194000 Indicate if you sold shares or intangibles during the fiscal year. If yes to the previous item, indicate the following:
01D195000 Name of buyer 1.
01D196000 Is a related party.

Monday, January 20, 2025 OFFICIAL DIARY 20 9
01D197000 Name of buyer 2.
01D198000 Is a related party.
01D199000 Name of buyer 3.
01D200000 Is a related party.
01D201000 Name of buyer 4.
01D202000 Is a related party.
01D203000 Name of buyer 5.
01D204000 Is a related party.
01D205000 Total income from sale of shares.
01D206000 Total income from sale of intangibles.
01D207000 Total average cost of shares sold.
01D208000 Total original amount of the adjusted investment.
01D209000 Made withholding.
01D210000 Amount of payment for the operation.
01D211000 In case of having tax loss in the sale of shares, filed notice within ten days following the date of the operation. 01D212000 Amount of pending amortization tax loss from the sale of shares and other securities whose yield is not interest in terms of Article 8 of the LISR. 01D213000 Deductible amount from derivative financial operations agreed outside recognized markets. Indicate the following as the issuer of the shares:
01D214000 Indicate if you transmitted monetary assets by more than 51%.
01D215000 Indicate if you carried out a refund or reduction of shares.
01D216000 Indicate if you refunded share subscription premium.
01D217000 Amount of the refund or capital reduction carried out.
01D218000 Income Tax derived from Section I of Article 78.
01D219000 Income Tax derived from Section II of Article 78.
01D220000 Indicate if you carried out a refund or reduction of shares derived from absorption of financial losses. Deductions (ISR) Met the following tax requirements for your deductions:
01D221000 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, Section I and 105, Section II of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RLISR). 01D222000 In the case of donations, complied with all requirements for their deduction (for the purposes of Articles 27 Section I of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RLISR). 01D223000 Be supported by fiscal vouchers (for the purposes of Articles 27, Section III and 105, last paragraph of the LISR, as well as with the applicable rules of the RMF for 2024).

210 OFFICIAL DIARY Monday, January 20, 2025
01D224000 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, Section III and 105, last paragraph of the LISR and 42 of the RLISR, as well as with the applicable rules of the RMF for 2024). 01D225000 Be duly registered in accounting (for the purposes of Articles 27, Section IV and 105, last paragraph of the LISR and 44 of the RLISR). 01D226000 Be deducted only once (for the purposes of Articles 27, Section IV and 105, Section IV of the LISR). 01D227000 Comply with obligations regarding withholding and payment of taxes on behalf of third parties, as well as other established formalities (for the purposes of Articles 27, Section V and 105, last paragraph of the LISR). 01D228000 That in the fiscal voucher, the Value Added Tax appears expressly and separately when applicable (for the purposes of Articles 27, Section VI and 105, last paragraph of the LISR). 01D229000 In the case of interest on borrowed capital, these have been invested in the purposes of the business (for the purposes of Articles 27, Section VII of the LISR and 45 of the RLISR). 01D230000 For capital borrowed and granting of loans to third parties, the cap established for their deduction was applied (for the purposes of Article 27, Section VII of the LISR). 01D231000 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, Section VIII of the LISR). 01D232000 In the case of fees or gratuities to administrators, trustees, directors, general managers, or members of the board of directors, supervision, advisory, or any other kind, the requirements to which they are subject were met (for the purposes of Article 27, Section IX of the LISR). 01D233000 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 them out (for the purposes of Articles 27, Section X and 105, last paragraph of the LISR). 01D234000 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 made through authorized electronic wallets. (for the purposes of Articles 7 and 27, Section XI of the LISR and 46, 47, 48 and 50 of the RLISR). 01D235000 When there are contributions for savings funds, in addition to the requirement established in the previous item, 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 tax provisions (for the purposes of Articles 27, Section XI and 105, last paragraph of the LISR and 49 of the RLISR). 01D236000 It was proven that the acquisition cost or the interest derived from received credits correspond to market rates and when they exceeded, the excess was considered non-deductible (for the purposes of Articles 27, Section XIII and 105, last paragraph of the LISR). 01D237000 In the case of import of merchandise, the legal requirements for its import were met (for the purposes of Articles 27, Section XIV and 105, last paragraph of the LISR and other applicable customs provisions).

Monday, January 20, 2025 OFFICIAL GAZETTE 211

01D238000 In the case of losses from uncollectible credits, they were considered realized in the month in which the applicable statute of limitations expired, or earlier, provided that the practical impossibility of collection was notorious and can be proven (for the purposes of Article 27, fraction XV of the Income Tax Law). Note: If the answer to the above index is affirmative, indicate in the annex titled "additional information of the audit" the cause that originated the deduction.

01D239000 In the case of payments made to commission agents and brokers residing abroad, they meet the information and documentation requirements for the purposes of Article 52 of the Income Tax Law Regulations.

01D240000 That when carrying out the corresponding operations or by the last day of the fiscal year, the requirements established for each particular deduction by 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 Miscellaneous Fiscal Resolution for 2024).

01D241000 The fiscal receipts meet the requirements established by tax provisions and were obtained by the day the declaration should have been filed, and the issuance dates 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).

01D242000 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).

01D243000 When workers were entitled 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 to, 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 Official Gazette of the Federation on December 11, 2013).

01D244000 In the case of deducted inventories that lost their value due to deterioration or other causes not attributable to the taxpayer themselves, 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 Miscellaneous Fiscal Resolution for 2024).

01D245000 In the case of investments, the percentages authorized by the Income Tax Law were applied.

01D246000 In the case of travel expenses when they were destined for lodging, food, transportation, use or temporary enjoyment of automobiles and payment of mileage, it 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).

01D247000 In the case of the granting of the use or temporary enjoyment of automobiles and aircraft, it 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).

01D248000 In the case of the two previous concepts, they were expenses made by partners, shareholders, or their relatives without a labor relationship.

01D249000 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 established requirements 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 Miscellaneous Fiscal Resolution for 2024).

01D250000 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).

212 OFFICIAL GAZETTE Monday, January 20, 2025

01D251000 For the determination of deductions for investments in automobiles and aircraft, the original amount of the investment was considered to be the maximum amount authorized by Law (for the purposes of Articles 36, fractions II and III respectively and 104 of the Income Tax Law).

01D252000 All concepts referred to in Article 28 of the Income Tax Law were considered non-deductible.

01D253000 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).

01D254000 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). If the answer to the above index is affirmative, indicate the following:

01D255000 Amount of debt that generates interest payable.

01D256000 The debt has an age greater than five years.

01D257000 The debt was restructured with respect to the period indicated in the previous index.

01D258000 Opted for and complied with what is provided in Article 30 of the Income Tax Law.

01D259000 In the case of payments made to commission agents and brokers residing abroad, they meet the information and documentation requirements for the purposes of Article 52 of the Income Tax Law Regulations.

01D260000 In what capacity did you participate in a merger:

01D261000 Date on which the merger took effect.
In case of being the merged entity, you must note:

01D262000 Merging entity: Tax ID (RFC)

01D263000 Merging entity: name or corporate name

In case of being the merging entity, you must note:

01D264000 Merged entity 1: Tax ID (RFC).

01D265000 Merged entity 1: name or corporate name.

01D266000 Merged entity 2: Tax ID (RFC).

01D267000 Merged entity 2: name or corporate name.

01D268000 Merged entity 3: Tax ID (RFC).

01D269000 Merged entity 3: name or corporate name.

01D270000 Merged entity 4: Tax ID (RFC).

01D271000 Merged entity 4: name or corporate name.

01D272000 Merged entity 5: Tax ID (RFC).

01D273000 Merged entity 5: name or corporate name.

Monday, January 20, 2025 OFFICIAL GAZETTE 213

01D274000 Merged entity 6: Tax ID (RFC).

01D275000 Merged entity 6: name or corporate name.

01D276000 Merged entity 7: Tax ID (RFC).

01D277000 Merged entity 7: name or corporate name.

01D278000 Merged entity 8: Tax ID (RFC).

01D279000 Merged entity 8: name or corporate name.

01D280000 Merged entity 9: Tax ID (RFC).

01D281000 Merged entity 9: name or corporate name.

01D282000 Merged entity 10: Tax ID (RFC).

01D283000 Merged entity 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 audit": the Tax ID (RFC), name of the merged entity/entities, date on which the merger took effect, and the percentage of shareholding participation.

01D284000 In what capacity did you participate in a spin-off:

01D285000 Date on which the spin-off took effect.

01D286000 Transferred fiscal attributes such as tax losses, CUFIN, CUCA.
Part of the assets, liabilities, and social capital corresponding contributed by the spin-off and received by:

01D287000 Spin-off entity 1: Tax ID (RFC)

01D288000 Asset value:

01D289000 Liability value:

01D290000 Social capital value:

01D291000 Spin-off entity 2: Tax ID (RFC)

01D292000 Asset value:

01D293000 Liability value:

01D294000 Social capital value:

01D295000 Spin-off entity 3: Tax ID (RFC)

01D296000 Asset value:

01D297000 Liability value:

01D298000 Social capital value:

214 OFFICIAL GAZETTE Monday, January 20, 2025

01D299000 Spin-off entity 4: Tax ID (RFC)

01D300000 Asset value:

01D301000 Liability value:

01D302000 Social capital value:

01D303000 Spin-off entity 5: Tax ID (RFC)

01D304000 Asset value:

01D305000 Liability value:

01D306000 Social capital value:

01D307000 Spin-off entity 6: Tax ID (RFC)

01D308000 Asset value:

01D309000 Liability value:

01D310000 Social capital value:

01D311000 Spin-off entity 7: Tax ID (RFC)

01D312000 Asset value:

01D313000 Liability value:

01D314000 Social capital value:

01D315000 Spin-off entity 8: Tax ID (RFC)

01D316000 Asset value:

01D317000 Liability value:

01D318000 Social capital value:

01D319000 Spin-off entity 9: Tax ID (RFC)

01D320000 Asset value:

01D321000 Liability value:

01D322000 Social capital value:

01D323000 Spin-off entity 10: Tax ID (RFC)

01D324000 Asset value:

01D325000 Liability value:

01D326000 Social capital value:

01D327000 Spin-off entity: Tax ID (RFC)

01D328000 Asset value:

01D329000 Liability value:

01D330000 Social capital value:

Monday, January 20, 2025 OFFICIAL GAZETTE 215

In case of liquidation, indicate:

01D331000 Start date of the liquidation:

Indicate the name or corporate name and Tax ID (RFC) of the liquidator:

01D332000 (Liquidator 1 specify name, corporate name or reason).

01D333000 (Liquidator 2 specify name, corporate name or reason).

01D334000 (Liquidator 3 specify name, corporate name or reason).

01D335000 Maintained investments through trusts for the acquisition or construction of real estate (fibras).

01D336000 If the answer to the above index is affirmative, complied with all requirements provided in Articles 187 and 188 of the Income Tax Law.

01D337000 Was part of a trust for the acquisition or construction of real estate (fibra).

01D338000 If the answer to the above index is affirmative, complied with all requirements provided in Articles 187 and 188 of the Income Tax Law.

Credits

01D339000 Has the supporting documentation for the payment of Income Tax (ISR) paid abroad that was credited.

01D340000 Complies with the requirements established in Article 5 of the Income Tax Law to credit the ISR paid abroad.

01D341000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad.

01D342000 Amount of ISR paid abroad from source of wealth abroad.

01D343000 Amount of non-creditable and non-deductible ISR in terms of Article 5 of the Income Tax Law.

Preferential Tax Regimes

01D344000 Carried out operations with preferential tax regimes, through foreign entities or legal figures that are fiscally transparent abroad (in case of affirmative, must fill out Annex 24).

01D345000 Has a transfer pricing study for the operations carried out.

01D346000 Total of accumulative or taxable income in the fiscal year from REFIPRES.

01D347000 Credited tax paid in REFIPRES.

01D348000 Amount of credit for tax paid abroad.

01D349000 Complied with all requirements to apply ISR withholding from REFIPRES.

01D350000 Amount of credit for Withheld Income Tax.

216 OFFICIAL GAZETTE Monday, January 20, 2025

01D351000 Indicate if you declared tax on income subject to REFIPRES.

01D352000 Amount of tax on income subject to REFIPRES.

01D353000 Amount of dividends or profits subject to preferential tax regimes in terms of the tenth paragraph of Article 177 of the Income Tax Law.

Withholdings and/or joint liability

01D354000 The taxpayer made any payment to a resident abroad, in which the ISR corresponding to said resident abroad was covered by the taxpayer itself.

01D355000 Applied what is provided in Article 1.13. of the Decree published in the Official Gazette of the Federation on December 26, 2013.

01D356000 Applied treaties to avoid double taxation.
In case of affirmative:

01D357000 Has the necessary documentation to prove residence in the country in question, in terms of Article 4 of the Income Tax Law.

01D358000 Complied with all requirements to apply a preferential withholding rate.

01D359000 Applied what is provided in Article 1.4. of the Decree published in the Official Gazette of the Federation on December 26, 2013.

Value Added Tax

Acts or activities (VAT)

01D360000 Considered as effectively collected the consideration when received in cash, goods, or services, even if they corresponded to advances, deposits, or any other concept regardless of the name by which they were designated, or when the creditor's interest was satisfied through any form of extinction of obligations giving rise to the consideration (for the purposes of Article 1o.-B of the VAT Law).

01D361000 Considered as alienation the value of the shortage of goods in inventories (for the purposes of Articles 8 of the VAT Law and 25 of the VAT Law Regulations).

01D362000 Considered as value to calculate the tax, the amount effectively collected, as well as the amounts additionally charged or collected from the acquirer for other taxes, duties, normal or late interest, conventional penalties, or any other concept (for the purposes of Articles 12, 18 and 23 of the VAT Law and 42, 43, 44 and 45 of the VAT Law Regulations, as well as the applicable rules of the Miscellaneous Fiscal Resolution for 2024).

Considered as a taxable act or activity the importation of the following goods or services:

01D363000 The acquisition or use or temporary enjoyment of intangible goods (for the purposes of Articles 24, fractions II and III of the VAT Law and 50 of the VAT Law Regulations).

01D364000 The exploitation in national territory of independent services, except for those derived from international transport (for the purposes of Articles 24, fraction V of the VAT Law; 48 and 49 of the VAT Law Regulations).

01D365000 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 purposes of Articles 29, fractions II, III and IV of the VAT Law and 57 to 63 of the VAT Law Regulations).

Monday, January 20, 2025 OFFICIAL GAZETTE 217

Credit (VAT)

VAT Credit Requirements

01D366000 Applied the option of Article 5o.-B of the VAT Law for the proration of non-identified tax with taxable activities, for which the 0% rate and exempt rates apply.

01D367000 The credited Value Added Tax corresponded to goods, services, or the use or temporary enjoyment of goods, strictly indispensable in terms of the Income Tax Law for the realization of activities other than importation, for which the tax established in this VAT Law must be paid or to which the 0% rate applies (for the purposes of Article 5o., fraction I of the VAT Law).

01D368000 The credited Value Added Tax was expressly transferred and stated separately in the receipts (for the purposes of Article 5o., fraction II of the VAT Law).

01D369000 The transferred Value Added Tax was effectively paid in the month in question (for the purposes of Article 5o., fraction III of the VAT Law).

01D370000 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 paid (for the purposes of Article 5o., fraction IV of the VAT Law).

01D371000 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 VAT Law).

01D372000 The tax corresponding to expenditures other than investments was credited in its entirety because activities were carried out 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 VAT Law).

01D373000 The tax corresponding to expenditures other than investments was not credited because activities were carried out exclusively for which the tax does not have to be paid (for the purposes of Article 5o., fraction V, subsection b) of the VAT Law).

01D374000 When obliged to pay the Value Added Tax or when the 0% rate applies, only for 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 5o., fraction V, subsection c) of the VAT Law as well as the applicable rules of the Miscellaneous Fiscal Resolution for 2024).

01D375000 Credited the tax corresponding to investments according to their usual destination, in its entirety because activities were carried out exclusively for which the tax must be paid or the 0% rate applies (for the purposes of Article 5o., fraction V, subsection d), point 1 of the VAT Law as well as the applicable rules of the Miscellaneous Fiscal Resolution for 2024).

01D376000 Did not credit the tax corresponding to investments, according to their usual destination, because activities were carried out exclusively for which the tax does not have to be paid (for the purposes of Article 5o., fraction V, subsection d), point 2 of the VAT Law).

01D377000 When obliged to pay the Value Added Tax or when the 0% rate applies, only for part of the activities carried out, the tax corresponding to investments according to their usual destination was credited in the proportion in which the value of the activities for which 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 5o., fraction V, subsection d), point 3 of the VAT Law as well as the applicable rules of the Miscellaneous Fiscal Resolution for 2024).

218 OFFICIAL GAZETTE Monday, January 20, 2025

01D378000 In subsequent months, the investments ceased to be destined exclusively to the activities for which they were intended (for the purposes of Article 5o., fraction V, subsection d), point 4 of the VAT Law).

01D379000 If the answer is affirmative, made adjustments to the value of the Creditable Tax (for the purposes of Articles 5-A of the VAT Law and 19 of the VAT Law Regulations).

01D380000 In the case of net interest of the fiscal year, verified that the VAT credit derived from interest complied with the requirements established for its credit (for the purposes of Article 5o., fraction I of the VAT Law).

Application of Fiscal Incentives

01D381000 Applied what is provided for the purposes of Article 2.1. of the Decree published in the Official Gazette of the Federation on December 26, 2013.

01D382000 Applied what is provided for the purposes of Article 2.2. of the Decree published in the Official Gazette of the Federation on December 26, 2013.

Special Tax on Production and Services (IEPS)

01D383000 Was obliged to pay the IEPS in the fiscal year.

Decree on Fiscal Incentives northern border region

In matters of Income Tax

01D384000 Opted to apply the fiscal incentive in matters of Income Tax from the Decree on Fiscal Incentives northern border region, published in the Official Gazette of the Federation on December 31, 2018 (in case of affirmative, must fill out from index 01180117000000 to 01180145000000 of Annex 18).

01D385000 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.

01D386000 Is registered in the beneficiary registry of the incentive for the northern border region.

01D387000 Number of authorization letter to apply the ISR fiscal incentive.

01D388000 Date of authorization to apply the ISR fiscal incentive.

01D389000 Number or registration key in the beneficiary registry of the incentive for the northern border region.

01D390000 Ceased to apply the fiscal incentive in matters of ISR indicated in the Decree on Fiscal Incentives northern border region, published in the Official Gazette of the Federation on December 31, 2018.

Monday, January 20, 2025 OFFICIAL GAZETTE 219

01D391000 If the answer to the previous question is affirmative, indicate the reason for ceasing to apply the ISR fiscal incentive.

01D392000 Date of ceasing to apply the ISR fiscal incentive due to any of the previous scenarios.

01D393000 Filed by 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 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 filed, and the amount paid:

01D394000 (1) Corresponding to the month of:

01D395000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied.

01D396000 (1) Amount paid in the complementary declaration.

01D397000 (2) Corresponding to the month of:

01D398000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied.

01D399000 (2) Amount paid in the complementary declaration.

01D400000 (3) Corresponding to the month of:

01D401000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied.

01D402000 (3) Amount paid in the complementary declaration.

01D403000 (4) Corresponding to the month of:

01D404000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied.

01D405000 (4) Amount paid in the complementary declaration.

01D406000 (5) Corresponding to the month of:

01D407000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied.

01D408000 (5) Amount paid in the complementary declaration.

01D409000 (6) corresponding to the month of:

01D410000 (6) date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied.

01D411000 (6) Amount paid in the complementary declaration.

01D412000 (7) Corresponding to the month of:

01D413000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied.

01D414000 (7) Amount paid in the complementary declaration.

01D415000 (8) Corresponding to the month of:

01D416000 (8) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied.

01D417000 (8) Amount paid in the complementary declaration.

01D418000 (9) Corresponding to the month of:

01D419000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied.

220 OFFICIAL GAZETTE Monday, January 20, 2025

01D420000 (9) Amount paid in the supplementary declaration.
01D421000 (10) Corresponding to the month of:
01D422000 (10) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D423000 (10) Amount paid in the supplementary declaration. 01D424000 (11) Corresponding to the month of:
01D425000 (11) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D426000 (11) Amount paid in the supplementary declaration. 01D427000 (12) Corresponding to the month of:
01D428000 (12) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D429000 (12) Amount paid in the supplementary declaration. 01D430000 Indicate whether the applied tax incentive is for domicile, branch, establishment, or other. 01D431000 The age of the tax domicile, or of any branch, establishment, or other in the northern border region is less than 18 months. 01D432000 You have 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, applies. 01D433000 You fall under 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. 01D434000 In addition to the northern border region incentive, you applied another tax treatment that grants you additional benefits or tax incentives, including exemptions or subsidies. If the answer to the previous question is affirmative, indicate the following:
01D435000 Benefit obtained, resulting from the application of the tax incentive applied.
01D436000 Amount of the benefit.
01D437000 You 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. 01D438000 Date of submission of the annual collaboration report to the real-time verification program. 01D439000 Folio number in the acknowledgment of submission of the annual collaboration report to the real-time verification program. 01D440000 Place of submission of the annual collaboration report to the real-time verification program.

In matters of Value Added Tax
01D441000 You opted to apply the tax incentive in matters of VAT indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018.

Monday, January 20, 2025 OFFICIAL GAZETTE 221

01D442000 Date of submission of the notice of application of the tax incentive in matters of VAT indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. To which type of taxable acts or activities does the incentive apply:
01D443000 (A) Sale of goods.
01D444000 (B) Provision of independent services.
01D445000 (C) Granting of temporary use or enjoyment of goods.
01D446000 You ceased to apply the tax incentive in matters of VAT, indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 01D447000 Date on which you ceased to apply the VAT incentive. 01D448000 You fall under the circumstances of article thirteen, fraction IV of the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018. 01D449000 You are 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. 01D450000 If the answer to the previous question is affirmative, indicate whether you 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 submission of the remittance of the withheld VAT, and the amount paid. 01D451000 (1) Corresponding to the month of:
01D452000 (1) Date of submission of the remittance of the withheld VAT.
01D453000 (1) Amount paid.
01D454000 (2) Corresponding to the month of:
01D455000 (2) Date of submission of the remittance of the withheld VAT.
01D456000 (2) Amount paid.
01D457000 (3) Corresponding to the month of:
01D458000 (3) Date of submission of the remittance of the withheld VAT.
01D459000 (3) Amount paid.
01D460000 (4) Corresponding to the month of:
01D461000 (4) Date of submission of the remittance of the withheld VAT.
01D462000 (4) Amount paid.
01D463000 (5) Corresponding to the month of:
01D464000 (5) Date of submission of the remittance of the withheld VAT.
01D465000 (5) Amount paid.
01D466000 (6) Corresponding to the month of:
01D467000 (6) Date of submission of the remittance of the withheld VAT.
01D468000 (6) Amount paid.
01D469000 (7) Corresponding to the month of:
01D470000 (7) Date of submission of the remittance of the withheld VAT.

222 OFFICIAL GAZETTE Monday, January 20, 2025

01D471000 (7) Amount paid.
01D472000 (8) Corresponding to the month of:
01D473000 (8) Date of submission of the remittance of the withheld VAT.
01D474000 (8) Amount paid.
01D475000 (9) Corresponding to the month of:
01D476000 (9) Date of submission of the remittance of the withheld VAT.
01D477000 (9) Amount paid.
01D478000 (10) Corresponding to the month of:
01D479000 (10) Date of submission of the remittance of the withheld VAT.
01D480000 (10) Amount paid.
01D481000 (11) Corresponding to the month of:
01D482000 (11) Date of submission of the remittance of the withheld VAT.
01D483000 (11) Amount paid.
01D484000 (12) Corresponding to the month of:
01D485000 (12) Date of submission of the remittance of the withheld VAT.
01D486000 (12) Amount paid.
01D487000 What is your functional currency.
01D488000 You are obliged to maintain volumetric control.
01D489000 You are an importer of a specific sector.
01D490000 If affirmative to the previous index, indicate which one;

Decree on tax incentives for the southern border region

In matters of Income Tax
01D491000 You opted to apply the tax incentive in matters of Income Tax from the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020 (if affirmative, you must fill out from index 01180146000000 to 01180174000000 of Annex 18). 01D492000 Indicate the percentage that the income of the immediate previous year obtained in the southern border region represents, with respect to the total income obtained outside of it. 01D493000 You are registered in the beneficiary registry for the incentive for the southern border region. 01D494000 Number of authorization letter to apply the Income Tax incentive. 01D495000 Date of authorization to apply the Income Tax incentive. 01D496000 Number or registration key in the beneficiary registry for the incentive for the southern border region. 01D497000 You ceased to apply the tax incentive in matters of Income Tax indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020.

Monday, January 20, 2025 OFFICIAL GAZETTE 223

01D498000 If affirmative to the previous question, indicate the reason why you ceased to apply the Income Tax incentive. 01D499000 Date on which you ceased to apply the Income Tax incentive due to any of the aforementioned circumstances. 01D500000 You submitted no later than the month following that in which you requested the cancellation, the supplementary declarations of the provisional payments in which you applied the incentive and, if applicable, made the payment of the corresponding Income Tax. If the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of submission of the supplementary declarations submitted, and the amount paid:
01D501000 (1) Corresponding to the month of:
01D502000 (1) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D503000 (1) Amount paid in the supplementary declaration. 01D504000 (2) Corresponding to the month of:
01D505000 (2) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D506000 (2) Amount paid in the supplementary declaration. 01D507000 (3) Corresponding to the month of:
01D508000 (3) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D509000 (3) Amount paid in the supplementary declaration. 01D510000 (4) Corresponding to the month of:
01D511000 (4) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D512000 (4) Amount paid in the supplementary declaration. 01D513000 (5) Corresponding to the month of:
01D514000 (5) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D515000 (5) Amount paid in the supplementary declaration. 01D516000 (6) Corresponding to the month of:
01D517000 (6) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D518000 (6) Amount paid in the supplementary declaration. 01D519000 (7) Corresponding to the month of:
01D520000 (7) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D521000 (7) Amount paid in the supplementary declaration. 01D522000 (8) Corresponding to the month of:
01D523000 (8) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D524000 (8) Amount paid in the supplementary declaration. 01D525000 (9) Corresponding to the month of:
01D526000 (9) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied.

224 OFFICIAL GAZETTE Monday, January 20, 2025

01D527000 (9) Amount paid in the supplementary declaration.
01D528000 (10) Corresponding to the month of:
01D529000 (10) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D530000 (10) Amount paid in the supplementary declaration. 01D531000 (11) Corresponding to the month of:
01D532000 (11) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D533000 (11) Amount paid in the supplementary declaration. 01D534000 (12) Corresponding to the month of:
01D535000 (12) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied. 01D536000 (12) Amount paid in the supplementary declaration. 01D537000 Indicate whether the applied tax incentive is for domicile, branch, establishment, or other. 01D538000 The age of the tax domicile, or of any branch, establishment, or other in the southern border region is less than 18 months. 01D539000 You have 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, applies. 01D540000 You fall under 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. 01D541000 In addition to the southern border region incentive, you applied another tax treatment that grants you additional benefits or tax incentives, including exemptions or subsidies. If the answer to the previous question is affirmative, indicate the following:
01D542000 Benefit obtained, resulting from the application of the tax incentive applied.
01D543000 Amount of the benefit.
01D544000 You 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. 01D545000 Date of submission of the annual collaboration report to the real-time verification program. 01D546000 Folio number in the acknowledgment of submission of the annual collaboration report to the real-time verification program. 01D547000 Place of submission of the annual collaboration report to the real-time verification program.

In matters of Value Added Tax
01D548000 You opted to apply the tax incentive in matters of VAT indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020.

Monday, January 20, 2025 OFFICIAL GAZETTE 225

01D549000 Date of submission of the notice of application of the tax incentive in matters of VAT indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. To which type of taxable acts or activities does the incentive apply:
01D550000 (A) Sale of goods.
01D551000 (B) Provision of independent services.
01D552000 (C) Granting of temporary use or enjoyment of goods.
01D553000 You ceased to apply the tax incentive in matters of VAT, indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 01D554000 Date on which you ceased to apply the VAT incentive. 01D555000 You fall under the circumstances of article twelve, fraction V of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 01D556000 You are 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. 01D557000 If the answer to the previous question is affirmative, indicate whether you 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 dates of submission of the remittance of the withheld VAT and the amounts paid. 01D558000 (1) Corresponding to the month of:
01D559000 (1) Date of submission of the remittance of the withheld VAT.
01D560000 (1) Amount paid.
01D561000 (2) Corresponding to the month of:
01D562000 (2) Date of submission of the remittance of the withheld VAT.
01D563000 (2) Amount paid.
01D564000 (3) Corresponding to the month of:
01D565000 (3) Date of submission of the remittance of the withheld VAT.
01D566000 (3) Amount paid.
01D567000 (4) Corresponding to the month of:
01D568000 (4) Date of submission of the remittance of the withheld VAT.
01D569000 (4) Amount paid.
01D570000 (5) Corresponding to the month of:
01D571000 (5) Date of submission of the remittance of the withheld VAT.
01D572000 (5) Amount paid.
01D573000 (6) Corresponding to the month of:
01D574000 (6) Date of submission of the remittance of the withheld VAT.
01D575000 (6) Amount paid.
01D576000 (7) Corresponding to the month of:
01D577000 (7) Date of submission of the remittance of the withheld VAT.
01D578000 (7) Amount paid.

226 OFFICIAL GAZETTE Monday, January 20, 2025

01D579000 (8) Corresponding to the month of:
01D580000 (8) Date of submission of the remittance of the withheld VAT.
01D581000 (8) Amount paid.
01D582000 (9) Corresponding to the month of:
01D583000 (9) Date of submission of the remittance of the withheld VAT.
01D584000 (9) Amount paid.
01D585000 (10) Corresponding to the month of:
01D586000 (10) Date of submission of the remittance of the withheld VAT.
01D587000 (10) Amount paid.
01D588000 (11) Corresponding to the month of:
01D589000 (11) Date of submission of the remittance of the withheld VAT.
01D590000 (11) Amount paid.
01D591000 (12) Corresponding to the month of:
01D592000 (12) Date of submission of the remittance of the withheld VAT.
01D593000 (12) Amount paid.
01D594000 What is your functional currency.
01D595000 You are obliged to maintain volumetric control.
01D596000 You are an importer of a specific sector.
01D597000 If affirmative to the previous index, indicate which one.

This annex consists of 9 columns and is divided into two parts
Part I
Index Concept Data to provide
1.- Statement of financial position
For the years ended December 31,
2024 and 2023
2024 2023
(Figures in pesos)
Assets
Current Assets
Cash and financial instruments
01010000000000 Cash in treasury and national banks.
01010001000000 Cash in treasury and foreign banks.
01010002000000 National immediate realization securities.
01010003000000 Foreign immediate realization securities.
01010004000000 National fixed income investments.

Monday, January 20, 2025 OFFICIAL GAZETTE 227