Regulatory Alerts2023-01-13 | DOF 5676869Added
Annex 16 of the General Fiscal Resolution for 2023
This document establishes the instructions, formats, and questionnaires for the preparation and submission of the tax financial statement audit report issued by a registered public accountant for the 2022 fiscal year using the SIPRED 2022 system. It specifies the required data fields and structural rules for five categories of taxpayers: general financial statements, coordinated entities and agricultural/livestock/fishery regimes, exchange houses, non-bank financial intermediaries, and investment funds. The regulations mandate the use of the SIPRED 2022 software for generating encrypted .sb2x files, define validation rules for data entry, and require the inclusion of specific fiscal diagnosis and transfer pricing questionnaires.
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