Annex 16 of the General Fiscal Resolution for 2023 — SHCP — MX

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ANNEX 16 of the General Fiscal Resolution for 2023, published on December 27, 2022.

A seal with the National Coat of Arms is placed at the margin, which reads: United Mexican States.- TREASURY.- Ministry of Finance and Public Credit.- Tax Administration Service.

Annex 16 of the General Fiscal Resolution for 2023

Content

This annex is composed of 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 related to the review carried out by the public accountant, for the fiscal year 2022, using the Audit Presentation System 2022 (SIPRED'2022), applicable to the types of audits mentioned.

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 2022 using the Audit Presentation System 2022 (SIPRED'2022).

A. Guide format for the presentation of the general tax audit of financial statements, for the fiscal year 2022. Fiscal diagnosis questionnaire. (Public Accountant Review). Transfer pricing questionnaire. (Public Accountant Review).

B. Guide format for the presentation of the tax audit of financial statements, applicable to corporate taxpayers that pay taxes as coordinated entities and under the agricultural, livestock, forestry and fishing regime, and to natural persons who are exclusively dedicated to the activities of land freight or passenger transport for the fiscal year 2022. Fiscal diagnosis questionnaire. (Public Accountant Review). Transfer pricing questionnaire. (Public Accountant Review).

C. Guide format for the presentation of the tax audit of financial statements, applicable to exchange houses, for the fiscal year 2022.
Fiscal diagnosis questionnaire (Public Accountant Review).
Transfer pricing questionnaire (Public Accountant Review).

D. Guide format for the presentation of the tax audit of financial statements of non-bank financial intermediaries, applicable to credit unions, general warehouse receipts, financial lessors, financial factoring companies, regulated multiple-object financial companies, savings and credit entities under the Popular Savings and Credit Law, and other non-bank financial intermediaries, for the fiscal year 2022. Fiscal diagnosis questionnaire (Public Accountant Review). Transfer pricing questionnaire (Public Accountant Review).

E. Guide format for the presentation of the tax audit of financial statements, applicable to investment funds of capital, variable income, and debt instruments, for the fiscal year 2022. Fiscal diagnosis questionnaire (Public Accountant Review). Transfer pricing questionnaire (Public Accountant Review).

Instructions for the integration and presentation of the financial statement audit report for tax purposes issued by a registered public accountant, for the fiscal year 2022, using the Audit Presentation System 2022 (SIPRED'2022), applicable to the following types of audits:
A. General financial statements.
B. Taxpayers that pay taxes as coordinated entities and under the agricultural, livestock, forestry and fishing regime, and natural persons who are exclusively dedicated to land freight or passenger transport activities.
C. Exchange houses.
D. Non-bank financial intermediaries.
E. Investment funds.

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I.- Package used for the generation of the audit.
SIPRED'2022

II.- Presentation of the tax audit.
The presentation is composed of:
The annexes of the audit generated through SIPRED'2022.
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 audit.

III.- General characteristics.
A.- File name.
The information will be integrated into a single encrypted and zipped file with the .sb2x extension, which will be composed of 26 characters (including extension) and will contain the information indicated in point II above.

B.- The information of each audit will be integrated as follows.
General financial statements.

Annex Reference No.	Data to contain
Fixed Data:
Identification Data:
- Taxpayer.
- Public Accountant.
- Legal Representative.
General Data.
Audit 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 owed by 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 derivatives 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 those accumulative for Income Tax purposes and the total acts or activities for Value Added Tax purposes.
16.- Transactions with related parties.
17.- Taxpayer information on their transactions with related parties.
18.- Informative data.

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Annex Reference No.	Data to contain
19.- Information on payments made for the determination of Income Tax on deconsolidation and paid until May 2022 (article ninth, fraction XVI DTLISR 2014)
20.- Information on payments made for the determination of Income Tax on deconsolidation and paid until May 2022 (article ninth, fraction XVIII DTLISR 2014)
21.- Credit for fiscal losses (article second, fraction VIII of the transitional provisions of the Income Tax Law effective from January 1, 2016)
22.- Losses from the alienation of shares in the determination of consolidated fiscal result or loss (article second, fraction IX of the transitional provisions of the Income Tax Law effective from January 1, 2016)
23.- Transactions carried out with residents abroad
24.- Investments
25.- Accounts and documents receivable and payable in national and foreign currency
26.- Loans
27.- Integration of fiscal losses from previous years
28.- Transactions subject to preferential tax regimes
29.- Deduction of net interest of the year (article 28, fraction XXXII of the LISR)

The questionnaires indicated below contain information related 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 that pay taxes as coordinated entities and under the agricultural, livestock, forestry and fishing regime, and natural persons who are exclusively dedicated to land freight or passenger transport activities.

Annex Reference No.	Data to contain
Fixed Data:
Identification Data:
- Taxpayer
- Public Accountant
- Legal Representative
General Data
Audit 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 owed by 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.

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Annex Reference No.	Data to contain
12.- Financial derivatives 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 those accumulative for Income Tax purposes and the total acts or activities for Value Added Tax purposes.
16.- Transactions with related parties.
17.- Taxpayer information on their transactions with related parties.
18.- Informative data.
19.- Information on the members of corporate entities as coordinated entities.
20.- Transactions 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.- Transactions subject to preferential tax regimes
26.- Deduction of net interest of the year (article 28, fraction XXXII of the LISR)

Exchange houses.

Annex Reference No.	Data to contain
Fixed Data:
Identification Data:
- Taxpayer.
- Public Accountant.
- Legal Representative.
General Data.
Audit information regarding:
1.- General balance sheet.
2.- Statement of results.
3.- Statement of changes in equity.
4.- Statement of cash flows.
4.1.- Notes to the financial statements.
5.- Comparative analysis of statement of results accounts.
6.- List of contributions owed by 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 derivatives.
10.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico
11.- Partners or shareholders who held shares or social parts.
12.- Transactions with related parties.
13.- Taxpayer information on transactions with related parties.

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Annex Reference No.	Data to contain
14.- Informative data.
15.- Transactions carried out with residents abroad
16.- Investments
17.- Loans
18.- Integration of fiscal losses from previous years
19.- Transactions subject to preferential tax regimes
20.- Deduction of net interest of the year (article 28, fraction XXXII of the LISR)

Non-bank financial intermediaries.

Annex Reference No.	Data to contain
Fixed Data:
Identification Data:
- Taxpayer.
- Public Accountant.
- Legal Representative.
General Data.
Audit information regarding:
1.- General balance sheet.
2.- Statement of results.
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 statement of results accounts.
7.- List of contributions owed by 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 derivatives.
11.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico
12.- Partners or shareholders who held shares or social parts.
13.- Transactions with related parties.
14.- Taxpayer information on their transactions with related parties.
15.- Informative data.
16.- Transactions carried out with residents abroad
17.- Investments
18.- Loans

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Annex Reference No.	Data to contain
19.- Integration of fiscal losses from previous years
20.- Transactions subject to preferential tax regimes
21.- Deduction of net interest of the year (article 28, fraction XXXII of the LISR)

The questionnaires indicated below contain information related 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)

Investment funds.

Annex Reference No.	Data to contain
Fixed Data:
Identification Data:
- Taxpayer.
- Public Accountant.
- Legal Representative.
General Data.
Audit information regarding:
1.- General balance sheet.
2.- Statement of results.
3.- Statement of changes in equity.
4.- Statement of investment portfolio valuation.
4.1.- Notes to the financial statements.
5.- Comparative analysis of statement of results accounts.
6.- List of contributions owed by 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 derivatives.
10.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico
11.- Partners or shareholders who held shares or social parts.
12.- Transactions with related parties.
13.- Taxpayer information on their transactions with related parties.
14.- Informative data.
15.- Transactions carried out with residents abroad
16.- Investments
17.- Loans
18.- Integration of fiscal losses from previous years
19.- Transactions subject to preferential tax regimes
20.- Deduction of net interest of the year (article 28, fraction XXXII of the LISR)

The questionnaires indicated below contain information related 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)

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C.- Presentation format in SIPRED'2022.
The information is integrated by identification data, general data, basic financial statements, notes to them, explanation of variations, reconciliations, integrations, determinations and lists; and will be presented in a vertical linear form, according to the specific rules with which the system operates, likewise, it contains the opinion, the report on the review of the taxpayer's fiscal situation, the fiscal diagnosis questionnaire prepared by the public accountant, the public accountant's questionnaire on transfer pricing, and in applicable cases, the additional information to the audit.

D.- Presentation of information.
The audits must be prepared and prepared for sending invariably in the system called SIPRED'2022, 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, according to appendix III technical notes of these instructions, 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 audit 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 noted. The information must be presented respecting the construction and encryption structure of the SIPRED'2022 data. 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 the SIPRED'2022 may be used. To write the texts of the notes to the financial statements, the declaration of contributions owed by 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 audit, the explanation of the variations may use special characters (commas, periods, parentheses, brackets, etc.). 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. In order to make the limitations of the financial statements, lists and reconciliations that will be related to the notes to them, 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 indices, the index to which the note refers must be indicated. Example:
Note from 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 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.

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

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B.- The indices.
Nine alphanumeric characters will be used for identification data and general data, and fourteen numeric characters for the other annexes. The treatment of the index will be as an alphanumeric character. The justification of the index characters will be centered. C.- The concepts. All texts used will be presented in uppercase letters and cannot contain special signs (commas, brackets, parentheses, etc.). They can be captured in lowercase; however, SIPRED 2022 automatically converts them to uppercase. D.- The amounts. Amount figures may contain formulas, but no special signs (peso sign, commas, periods, brackets, or parentheses), they must consist only of digits from 0 to 9. Symbols such as parentheses, thousands separators, etc., will only be those assigned by the system (according to the user's chosen configuration). Negative amounts must be captured with a negative sign, preceding the amount, but can be displayed with parentheses (according to the user's chosen configuration). Numeric fields containing information will be justified to the right. Amounts must invariably be recorded in pesos, not in thousands of pesos. Quantities representing percentages must be captured with integers and 2 decimal places, without the percentage sign, except in cases where such quantities represent an update factor, which must contain integers and 4 decimal places. Examples:
10 % is written 10.00
28 % is written 28.00
2.89078 is written 2.8907
4.56320 is written 4.5632
V.- Terminology used.
Electronic acceptance receipt.- Message of acceptance of the ruling, which is issued and sent by the SAT via internet, to the email address of the public accountant and the taxpayer, with the digital seal. Alphabetic.- When only letters are captured. Alphanumeric.- When a combination of letter(s) and/or number(s) is captured. Bytes.- Unit of magnetic storage measurement equivalent to 8 bits (binary digit) or to one character of information. Character.- Is the representation of any letter or number individually. Cell.- Defined by the intersection of a column and a row. Copy (copy).- Instruction that allows copying one or more files to another disk as well as selected text within the same or different document. Directory.- Structure that groups a set of files or subdirectories. Digital document.- Any message of data that contains information or writing generated, sent, received, or archived by electronic means. Encrypted.- File format which following a set of methods, hides the content thereof from all those to whom it is not directed. Enveloping or digital signing.- Process of integration into the fiscal ruling of the sender's guarantee/digital certificate and private key and a recipient's guarantee/digital certificate that guarantees its authenticity, integrity, confidentiality, and non-repudiation of transmitted information.

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Guarantee / digital certificate
(public key)
Electronic document containing a set of information to which a digital signature has been fixed by a certifying authority, in this case the Tax Administration Service, and is used to sign electronic documents. Inextricably linked to the private key. Internet.- Worldwide network that interconnects a large number of computing equipment. Kilobyte (KB).- Storage measurement unit 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).- Storage measurement unit equivalent to 1024 kilobytes. Numeric.- When only numbers are captured. Paste (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 to use the SIPRED 2022 system. For purposes of using SIPRED 2022, the following procedure will be followed:
A.- Minimum computer equipment requirements:
Intel Core i3® processor iv at 1.7 GHz or higher 4 Gb RAM memory (8gb recommended) Microsoft Windows® 7 operating system or later Microsoft Office® 2010, 2013 or 2016 at 32 or 64 bits Internet Explorer version 11 or higher Total free hard disk space of 1 GB B.- SIPRED installation procedure. The installation will be carried out following the instructions indicated in the system installation manual, which can be downloaded and consulted on the SAT portal. C.- Entry procedure. 1.- Start an Excel session. 2.- A new ruling will be generated and the identification data (of the taxpayer, registered public accountant, legal representative), general data and subsequently the other annexes of the fiscal ruling will be filled in.
Appendix I Catalog of state 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 Ciudad de México 25 Sinaloa
10 Durango 26 Sonora
11 Guanajuato 27 Tabasco
12 Guerrero 28 Tamaulipas
13 Hidalgo 29 Tlaxcala
14 Jalisco 30 Veracruz
15 Estado de México 31 Yucatán
16 Michoacán 32 Zacatecas

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SIPRED has this catalog from which the corresponding federal entity can be chosen.
Appendix II Catalog of activity keys for tax purposes.
For the purposes of this appendix, the catalog of economic activities, valid on the date of submission of the ruling, will be applied; SIPRED contains said updated catalog, according to Annex 6 published in the Official Gazette of the Federation on July 21, 2014 of the General Tax Resolution valid for 2014 and its corresponding modifications published in the same order on dates December 22, 2014, November 20, 2015, January 12, 2016, August 21, 2019 and May 12, 2020.
Appendix III Technical notes.
General:
Use of negative signs.
When creditor accounts have a debtor balance or when debtor accounts have a creditor balance, the negative sign will be prefixed to them, and when it concerns accounts whose balance can be both creditor and debtor, the negative sign must be placed on said account when:
It represents a debtor balance, but the account is located within a classification of creditor accounts. It represents a creditor 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 quantities in parentheses. Use of indices. Under no circumstances can indices named total be added, which by essence reflect the amount of a group of accounts or subaccounts. Indices cannot be added to break down the amount indicated in the predetermined index from which the added indices are derived. An already predetermined index cannot be used to be occupied by another concept. Each index is composed of nine alphanumeric characters for identification data and general data, and fourteen numeric characters for the other annexes, which uniquely identify each concept. SIPRED will allow adding rows with indices in some predetermined places or notes to them, but will not allow adding columns. Rows that represent titles do not carry an index and therefore SIPRED will not allow recording any amount or data in them. Construction of new indices. In those cases where the taxpayer has in their accounting names of accounts different from those mentioned in the official information annexes that make up the guide format of the fiscal ruling, 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 can be built, assigning them a new index according to the definition of indices previously stated, 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 predetermined accounts, indices can be added to the predetermined accounts of others and reflect these concepts there. Differences in contributions determined by the registered public accountant. For the purposes of what is stated in the General Tax Resolution, the omissions referred to in said resolution will be those that the auditor detects during the normal course of their audit of the financial statements for tax purposes. When the registered public accountant determines differences in contributions due from the taxpayer as the direct subject, or in their capacity as withholding agent, in the following annexes to the fiscal ruling, 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 contribution differences, referencing the method or formula used in their review procedures that led them to identify said differences, considering their object, base, rate or tariff (first paragraph of article 5 of the Federal Fiscal Code); said description must be incorporated into the report on the
review of the taxpayer's fiscal situation before recording their name and registration number with the AGAFF.

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Additional information to the ruling.
This sheet is for capturing free text, and will be used to provide additional information contained in the annexes of the ruling, or information that is not reflected in the annexes, such as that provided by societies that are spun off or merged; likewise, it can be used for the taxpayer or registered public accountant to make any type of clarification(s) and explanation(s) regarding the information of any annex of the ruling. Companies that are spun off Companies that are spun off, in addition to presenting the information established above according to the type of ruling corresponding to them, will provide the following:
I. The relationship regarding the percentage of shareholding participation of each shareholder corresponding to the year prior to the spin-off, as well as the number, value, and nature of the shares that make up the social capital of the spinning-off society;
II. The relationship of the shareholders of the spun-off societies and of the spinning-off 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 by reason of the spin-off are indicated;
III. The statement of financial position of the spinning-off society at the date of the spin-off, and
IV. A relationship containing the distribution of assets, liabilities, and capital transmitted by reason of the spin-off.
Companies that are merged
Companies that subsist or arise by reason of a merger, in addition to the information established above according to the type of ruling corresponding to them, will 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 at 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 at that same date. Any precision or expansion that one wished to point out regarding the information provided by the taxpayer in any annex to the fiscal ruling, can be done by the taxpayer themselves or through the registered public accountant who ruled, through the annex titled additional information. The technical notes mentioned below will be applicable for the types of rulings 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 federal taxpayer registry) can only be performed by obtaining the information registered in the Tax Administration Service (SAT), through the SAT portal, after 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 coincide with the current ones, they can be modified in the filling of the ruling; however, updating these data does not exempt them 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 Annex 6 published in the Official Gazette of the Federation on July 21, 2014 of the General Tax Resolution valid for 2014 and its corresponding modifications published in the same order, on dates December 22, 2014, November 20, 2015, January 12, 2016, August 21, 2019 and May 12, 2020, is taken into account, once the user defines their economic activity key, in the catalog contained in the application. Of the public accountant. The capture of the public accountant's identification data can only be performed by obtaining the information registered in the Tax Administration Service (SAT), through the SAT portal after 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.

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When the public accountant's domicile data registered in the SAT do not coincide with the current ones, they can be modified in the filling of the ruling; however, it is necessary to present the corresponding domicile change notice and notify the correct data of their domicile, before the General Administration of Federal Fiscal Audit, through the SAT Portal, via My Portal: https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action The capture of the firm's RFC data is mandatory; when the registered public accountant does not belong to any firm, they must record their own RFC. General Data. (when applicable by the type of ruling in question). The capture of the data opted to rule on their financial statements by accumulative income (article 32-A CFF), opted to rule on their financial statements by the value of their asset (article 32-A CFF), and opted to rule on their financial statements by the number of workers (article 32-A CFF) is mandatory. When "no" is indicated in all the data in the previous paragraph, the reason why the ruling is presented must be mentioned. The capture of the special taxpayer type data is mandatory; the system displays a list containing the following concepts: 0.- none, 1.- merger, 2.- spin-off, 3.- liquidation; 4.- trust and 5.- participating associate; only one of them must be indicated, provided that the requirements established in article 32-A of the CFF are met. When obliged to determine the cost of sales, only one of the following data must be selected:
When obliged to indicate the data, select the costing system used for tax purposes; the system displays a list containing the following concepts: 3.- absorbent costing [historical costs], 4.- absorbent costing [estimated predetermined costs], 5.- absorbent costing and std. Cost method, 6.- system different from the above and 7.- not applicable; only one of them must be indicated. The capture of the data: type of opinion is mandatory; the system displays a list containing the following concepts: 1.- unqualified opinion, 2.- qualified opinion with tax implications, 3.- qualified opinion without tax implications, 4.- adverse opinion with tax implications, 5.- adverse opinion without tax implications and 6.- disclaimer of opinion; only one of them must be indicated. In your 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 tax 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 tax provisions and the accounting framework that applies. 2.- Qualified opinion with tax implications It will be understood that the taxpayer does not comply with some tax provision, consequently there are unreported differences in the calculation of taxes or contributions. 3.- Qualified opinion without tax 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 tax provisions to which they are subject so there are no unreported differences in the calculation of taxes or contributions. 4.- Adverse opinion with tax 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 tax 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 tax 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 tax 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 tax obligations. It must be indicated if only in one of the following data: statement of cash flows: used the indirect method or statement of cash flows: used the direct method. The information referred to by the indices: RFC 1, 2, 3, 4 and 5, corresponds to the federal taxpayer registry of the natural or legal persons who advised the taxpayer fiscally through a written opinion during the exercise.

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When indicating in the data: whether operations with related parties were carried out, the annexes: operations with related parties and taxpayer information on their operations with related parties must be completed.

When indicating in the data: whether in the fiscal year fiscal losses from previous years were reduced, or whether it participated in any merger or spin-off, the annex integration of fiscal losses from previous years must be completed.

When indicating in the data: whether in the fiscal year fiscal losses pending application from previous years referred to in fraction II of article 9 of the Income Tax Law (LISR) were reduced, the annex integration of fiscal losses from previous years must be completed.

When indicating in the data: whether the taxpayer applied criteria contrary to those published in the Official Gazette (DOF) as non-binding criteria for fiscal and customs provisions, the number(s) of the criteria must be specified in the index specify the number(s) of criterion/criteria in the general data of the report. This data refers to the criteria contained in Annex 3 of the General Resolution for Fiscal Matters in force for 2022.

When indicating in the data: whether any resolution was obtained from the Tax Administration Service (SAT), the Ministry of Finance and Public Credit (SHCP), or the Federal Attorney for Consumer Protection (PRODECON) that affected its fiscal situation during the fiscal year, it must be indicated in the concept it is about, whether it is a consultation or an authorization; in addition, it will be indicated whether compliance with what was established in the resolution was given, in the concept named were the requirements established in the resolution 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, in the general data of the report.

When indicating in the data: whether any favorable resolution was obtained from jurisdictional authorities that affected its fiscal situation during the fiscal year (includes PTU), the resolution numbers and their dates must be specified in the indices: resolution number 1, 2 and 3 and date of resolution 1, 2 and 3, in the general data of the report.

When indicating in the data: whether financial derivatives with fiscal effects during the year in the Income Tax were celebrated, the annex financial derivatives contracted with residents abroad and in Mexico must be completed.

When indicating in the data: whether permanent investments in subsidiaries, associates, and affiliates were maintained during the fiscal year, the annex permanent investments in subsidiaries, associates, and affiliates residents abroad must be completed.

When indicating in the data: whether operations with residents abroad were carried out, the annex operations carried out with residents abroad must be completed.

When indicating in the data: whether operations with preferential tax regimes were carried out, through entities or foreign legal figures that are fiscally transparent abroad, the annex operations subject to preferential tax regimes must be completed.

When indicating in the data: as of December 31, 2013, it had authorization to determine its consolidated fiscal result, opted to apply what is provided in the ninth transitory article fraction XVIII DT LISR 2014, the annex information on payments made for the determination of Income Tax due to deconsolidation and paid until May 2022 (ninth article, fraction XVIII DT LISR 2014) must be completed.

When indicating in the data: whether balances receivable and payable in national and foreign currency were maintained during the fiscal year, the annex accounts and documents receivable and payable in national and foreign currency must be completed.

When indicating in the data: whether loans were obtained during the fiscal year, the annex loans must be completed.

When indicating in the data: whether any means of defense has been filed against fiscal provisions, it must be clarified through the annex named additional information, the contested fiscal provision, the means of defense filed, as well as its status at the end of the fiscal year.

When indicating in the data: whether it indicates whether it alienated shares or intangibles during the fiscal year, the name of the buyer must be indicated, as well as the name of the related party; additionally, it must note the total income from the sale of shares, total income from the sale of intangibles, total average cost of the alienated shares, and finally, the total amount of the original adjusted investment.

The information of the indices that contain the questions related to the taxpayer's fiscal diagnosis questionnaire, whose answers will be the responsibility of the taxpayer itself, the answers will be reviewed and validated by the public accountant in such a way that these answers are consistent with the result of their work in accordance with the Auditing Standards, and based on the scope of the selective tests of their audit; when it cannot validate the taxpayer's answers or does not agree with any of them, it must indicate the index number of the question and explain the reasons in the report on the review of the taxpayer's fiscal situation and, if applicable, make the corresponding reservations.

Friday, January 13, 2023 OFFICIAL GAZETTE 23

For the purpose of answering the above questions, the taxpayer must carry out a self-diagnosis of compliance with the different fiscal provisions that are related.

Public accountants must state in their report on the review of the taxpayer's fiscal situation, expressly, any omission or non-compliance with fiscal provisions that they have detected when examining the taxpayer's fiscal situation, in accordance with rule 2.10.15 of the General Resolution for Fiscal Matters for 2022.

Report on the review of the taxpayer's fiscal situation

In accordance with articles 32-A and 52 of the Federal Fiscal Code, 58 fractions II and III of the Regulations of the Federal Fiscal Code, as well as rules 2.10.15. and 2.10.19. of the General Resolution for Fiscal Matters for 2022, published on December 27, 2021 in the DOF, the text of the report must be subject to the formats used by the professional college, society, or public accountant association recognized by the corresponding educational authority. It is considered that the report of the registered public accountant is integrated by the independent auditor's report, as well as by the report on the review of the taxpayer's fiscal situation.

Considering what is established in the International Auditing Standards applicable.

When the taxpayer has made provisional payments in amounts lower than those it should have made according to the calculations of the public accountant who audited the financial statements and an annual tax liability has been determined, if the taxpayer paid the corresponding update and surcharges, from the month in which the provisional payment should have been made until the month in which it filed its annual return, in the report on the review of the taxpayer's fiscal situation this clarification will be made, indicating the name of the contribution, the month or period to which the payment corresponds, the unpaid historical amount, the update and the surcharges paid. In these cases, differences will not be shown in those contributions in which such circumstance occurred.

Statement of Financial Position (instruction not applicable for reports in the financial sector).

In the index Unpaid Value Added Tax, the Value Added Tax that, despite being stated in a fiscal voucher in favor of the taxpayer, for the acquisition of goods and services, or for the use or temporary enjoyment of goods, at the end of the fiscal year is pending payment, and therefore has the right to credit it until the moment it effectively pays it, will be reflected.

In the index Uncollected Value Added Tax, the Value Added Tax that, despite being stated in a fiscal voucher issued by the taxpayer, for the alienation of goods and services, or for granting the use or temporary enjoyment of goods, at the end of the fiscal year is pending collection, and therefore is incurred by the taxpayer until the moment it effectively collects it, will be reflected.

Variations from one year to the next that represent for the item in question a result above 14% in the column named percentage of variation in pesos with respect to the previous year will be explained, and always that for said item a result of at least 4% has been determined in the columns corresponding to percentage in relation to the total of assets (current year) or percentage in relation to the total of assets (previous year).

example:

Index Concept 2022 2021
Percentage in relation to the total of assets
(fiscal year)
Percentage in relation to the total of assets
(fiscal year previous)
Variation in pesos with respect to the previous fiscal year Percentage of variation in pesos with respect to the previous fiscal year Explain variation = > 4% = > 4% = > 14% 16010007000000 Related parties 44,880,451 28,574,305 39.21 25.61 16,306,146.00 57.07 A loan was granted in the fiscal year to a related party... 16010078000000 Total of assets 114,471,457 111,560,641

Statement of Comprehensive Income (instruction not applicable for reports in the financial sector).

For the completion of this annex, it is necessary to previously capture the information from the annexes:
analytical integration of sales or net income, determination of the cost of goods sold for accounting and Income Tax purposes (when obliged to complete this annex), comparative analysis of expense sub-accounts, and comparative analysis of sub-accounts of comprehensive financing income.

The information corresponding to the columns of related parties and unrelated parties must be completed.

Optionally, the taxpayer may complete the comparative information with the previous fiscal year.

24 OFFICIAL GAZETTE Friday, January 13, 2023

Statement of Changes in Equity. (instruction not applicable for reports in the financial sector).

Due to the limitation to add new columns to the formats, in the statement of changes in equity, two columns for other creditor equity accounts and other debtor equity accounts have been included, which may be used when it is necessary to reflect equity concepts that do not have a specific column.

When amounts are entered in the columns other creditor equity accounts and other debtor equity accounts, due to their balance being integrated by the amount of one or more accounts, the integration of the same must be presented immediately before the index balances as of December 31, 2021 or the index balances as of December 31, 2022, as applicable, consigning in the concept column the name of the accounts that integrate said balance and in the reference column, the amount corresponding to each account or concept.

Statement of Cash Flows. (instruction not applicable for reports in the financial sector).

Only the information corresponding to the method chosen by the taxpayer will be placed.

Analytical Integration of Sales or Net Income. (instruction not applicable for reports in the financial sector).

For the fiscal year 2022, 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), as both are operating, so in this annex the taxpayer's income that does not have a relationship with its comprehensive financing income and, if applicable, with its participation in results of unconsolidated subsidiaries, associates, and joint ventures will be integrated.

The information corresponding to the columns of related parties and unrelated parties must be completed, for each fiscal year.

In the analytical integration of sales or net income, in the columns named total taxable for Income Tax and total non-taxable for Income Tax, the amount that from the income concepts reported have fiscal effects will be placed. Non-taxable income refers to accounting and non-fiscal items.

Variations from one year to the next that represent for the item in question a result above 14% in the column named percentage of variation in pesos with respect to the previous year will be explained, 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).

Example:

Index Concept 2022 2021
Percentage in relation to the total of sales or net income updated (fiscal year) Percentage in relation to the total of sales or net income updated (fiscal year previous) Variation in pesos with respect to the previous fiscal year Percentage of variation in pesos with respect to the previous fiscal year Explain variation = > 4% = > 4% = > 14% 16050015000000 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 foreign country... 16050028000000 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 reports in the financial sector, except for non-bank financial intermediaries).

Taxpayers dedicated to the purchase and sale of goods for distribution will leave the determination of the cost of finished production blank.

The information corresponding to the columns of related parties and unrelated parties must be completed, for each fiscal year.

Comparative Analysis of Expense Sub-accounts. (instruction not applicable for reports in the financial sector).

For the fiscal year 2022, to be in accordance with the modifications of the financial information standard B-3 Statement of Comprehensive Income, other non-operating expenses (other expenses) are no longer presented separately from operating expenses, as they are operating, so this type of expenses will be included in this annex as other expenses other than manufacturing, sales, administrative, and general expenses.

Friday, January 13, 2023 OFFICIAL GAZETTE 25

The information corresponding to the columns of related parties and unrelated parties must be completed, for each fiscal year.

In the comparative analysis of expense sub-accounts, the columns named: total deductible for Income Tax and total non-deductible for Income Tax, the amount that from the expense concepts reported have a fiscal effect in the fiscal year being audited will be placed. Non-deductible items refer to accounting and non-fiscal items.

Variations from one year to the next that represent for the item in question a result above 14% in the column named percentage of variation in pesos with respect to the previous year will be explained, 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).

Example:

Index Concept 2022 2021
Percentage in relation to the total of expenses updated (fiscal year) Percentage in relation to the total of expenses updated (fiscal year previous) Variation in pesos with respect to the previous fiscal year Percentage of variation in pesos with respect to the previous fiscal year Explain variation = > 4% = > 4% = > 14% 16070067000000 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... 16070083000000 Total of expenses updated 120,000,000 100,000,000

Comparative Analysis of Sub-accounts of Comprehensive Financing Income. (instruction not applicable for reports in the financial sector).

In the comparative analysis of sub-accounts of comprehensive financing income, the columns named: taxable or deductible for Income Tax, non-taxable or not subject to Income Tax (income) non-deductible (expenses) for Income Tax, the amount that from the income or expense concepts reported, as applicable, have a fiscal effect will be placed. Non-deductible, non-taxable, 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 completed, for each fiscal year.

List of contributions due from the taxpayer as a direct subject or in its capacity as a 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 indices of the chapter:

Income Tax

The differences detected in each of the indices of said chapter must be reported in the column of difference, in the corresponding index.

The information revealed in the indices corresponding to the column contribution 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 VAT caused in the months of the fiscal year to the index sum of VAT returned in the months of the fiscal year.

Or Special Tax on Production and Services, from the index sum of IEPS caused in the months of the fiscal year to the index sum of IEPS returned in the months of the fiscal year.

Or Tax on Foreign Trade the index total of Foreign Trade Taxes.

In its capacity as a withholding agent.

Other contributions withheld, from the index Special Tax on Production and Services withheld to the index others.

Compensations made and refunds obtained.

Or Compensations made during the fiscal year 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 fiscal year applied to the contributions indicated from the index own Value Added Tax to the index other federal contributions.

Or Refunds obtained in the fiscal year, from the index Value Added Tax to the index other federal contributions.

26 OFFICIAL GAZETTE Friday, January 13, 2023
O In accordance with section III of Article 52 of the Federal Tax Code and section IV of rule 2.10.15. of the 2022 Fiscal Miscellaneous Resolution (RMF), it should be noted 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 that are carried out during the exercise 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 exercise 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 due by the taxpayer under the item of the tax that has been refunded or compensated improperly. Likewise, if by the date of presentation of the tax opinion the taxpayer does not show evidence of a favorable response from the authority regarding the refund or compensation process to the registered public accountant, the latter must mention it in their report on the review of the taxpayer's tax situation. When in the rate, tariff or fee column, several tax rates correspond, the word "several" will be written. In the following contributions as the direct subject, the taxpayer will fill in the data corresponding to the sum of the definitive monthly payments from January to December:
O Value Added Tax, from the index value of the acts or activities taxed at the 16% rate to the index sum of the VAT returned in the months of the exercise. O Special Production and Services Tax, from the index value of the acts or activities taxed at the 3% rate to the index sum of the 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 that generated the taxable base and the tax paid in the exercise. Profits or fiscal results in which losses have been generated or amortized shall 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 the Income Tax shall be considered. Income Tax on distributed dividends not coming from CUFIN nor from CUFINRE and Income Tax on distributed dividends coming from CUFINRE. In relation to these concepts, in the taxable base column, the amount of the distributed dividend added with the Income Tax that must be paid in accordance with tax provisions shall be indicated. Other income manifested as a natural person. In this concept, income subject to the calculation of the annual tax not coming from business activities shall be entered in the taxable base column; no other column of this line shall be filled. In the Income Tax index, the sum of the index other income manifested as a natural person, plus the taxable profit determined in the reconciliation between the accounting and fiscal result for the purposes of the Income Tax, shall be entered in the taxable base column. In relation to this concept, the registered public accountant may manifest, if applicable, in the "report on the review of the taxpayer's tax situation" that they did not audit said income and that they were provided by the taxpayer. Rights for the services provided:
The index: The National Institute of Migration (INM), corresponds to the rights of visitors without permission to perform remunerated activities (Article 8, section I of the Federal Rights Law in force in 2022) and to the rights of migratory services (Article 12 of the Federal Rights Law in force in 2022). The index: Navigation Services in Mexican Airspace (SENEAM) corresponds to the rights established in Article 289, sections I, II and III of the Federal Rights Law, in force in 2022. 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 2021.

Friday, January 13, 2023 OFFICIAL GAZETTE 27
In the index: others specify concept, the most representative federal rights in terms of amount that the taxpayer has caused during the exercise will be noted. In the case of taxpayers dedicated to mining activities, they must note the mining rights that have been caused. Compensations made and refunds obtained. In relation to these concepts, compensations made during the exercise and refunds obtained in the exercise shall be considered as the contributions corresponding to the same audited exercise, as well as the compensations made and refunds obtained in the exercise for which the tax opinion is issued that come from previous exercises. In accordance with section III of Article 52 of the Federal Tax Code and section IV of rule 2.10.15. of the 2022 RMF, it should be noted 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 that are carried out during the exercise 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 exercise 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 due by the taxpayer under the item of the tax that has been refunded or compensated improperly. Likewise, if by the date of presentation of the tax opinion the taxpayer does not show evidence of a favorable response from the authority regarding the refund or compensation process to the registered 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 at the close of the audited exercise have been caused 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, exercise or period of causation, indicating the amount to be paid that corresponds to the audited fiscal exercise, the amount to be paid coming from previous exercises, the sum of said amounts that represents the total of contributions to pay at the close of the audited exercise, 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, if applicable, the number of the operation, or, leaving these data blank with the exception of the amount, when the contribution had not been covered by the date of presentation of the opinion. The public accountant who audited must manifest in the report on the review of the taxpayer's
tax situation, the taxes withheld for the concept of ISR pending payment by the date of presentation of the opinion, indicating: the deductible base to which these withholdings correspond, the period and the concept of the payment. The public accountant who audited will be relieved of manifesting said information, when as a result of their audit, they have considered as non-deductible concepts for the Income Tax due by the taxpayer, the bases to which the taxes withheld pending payment correspond, having to specify this situation in their report. Taxpayers who are making the payment in installments, of one or more contributions, must note the data of the option notice, (free writing): number of folio, date of presentation and the receiving administration, as well as the data of the authorization letter for payment in installments, indicating the number of the letter and the date. Example of filling out the annex in the case of a taxpayer who presents an audit of general financial statements, with the following assumptions:
The taxpayer has provisioned for two exercises an amount of annual ISR due by them, which by the date of presentation of the opinion has not been covered for any circumstance. A difference of ISR due was determined, as a result of the opinion, which by the date of presentation of the opinion has not been covered. At the close of the exercise, no provisional payments of the ISR due by them have been made 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 close of the exercise, the payment of the ISR withholdings on salaries and wages of December has not been made, 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:

28 OFFICIAL GAZETTE Friday, January 13, 2023
Income Tax caused as a direct subject
01100000000000 Determined by the taxpayer
(of the exercise)
Only the column of amount coming from previous exercises will be filled 01100001000000 Difference determined by the taxpayer (of the audited exercise) Only the column of amount corresponding to the audited fiscal exercise will be filled 01100002000100 Provisional payment of November 2022 In addition to the column of amount corresponding to the audited fiscal exercise, the columns applicable to note the date and method of payment will be filled 01100002000200 Complementary provisional payment of November 2022 In addition to the column of amount corresponding to the audited fiscal exercise, the columns applicable to note the date and method of payment will be filled 01100002000300 Provisional payment of December 2022 In addition to the column of amount corresponding to the audited fiscal exercise, the columns applicable to note the date and method of payment will be filled 01100002000400 Complementary provisional payment of December 2022 In addition to the column of amount corresponding to the audited fiscal exercise, the columns applicable to note the date and method of payment will be filled Income Tax on salaries and in general for the provision of a subordinated personal service in its capacity as a withholding agent 01100003000000 Corresponding to the month of December of 2022 In addition to the column of amount corresponding to the audited fiscal exercise, the columns applicable to note the date and method of payment will be filled If for some reason the taxpayer reflects in their liability accounts, contributions to pay with balances of contributions not caused at the close of the exercise, from the index specify concept and period to which it corresponds, those balances will be reflected. In the column amount of the contribution in litigation, the contributions pending payment that are in litigation by the taxpayer will be noted and they must also add to the contribution in question in the concept column, the word "litigation" to identify the reason why that contribution has not been covered. Reconciliation between the accounting and fiscal result for the purposes of the Income Tax. In the concept effect of inflation of NIF B-10, the net amount of inflation recognized in the net profit or loss will be noted without considering the favorable or unfavorable result corresponding to the monetary position result. In the concept loss on alienation of shares, the amount of the loss on alienation of shares deducted in the exercise will be noted; for this reason, this amount should not be reflected as part of the non-accounting fiscal deductions. When the taxpayer determines a fiscal loss, they should only fill out this annex, up to the index fiscal loss of the exercise, concluding the reconciliation. Under no circumstances should the amount of the fiscal loss be noted in the index fiscal result or taxable profit. When the taxpayer amortizes fiscal losses from previous exercises, they should not enter an amount in that line greater than that of the
fiscal profit of the exercise. 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; if such key is not used in the country of residence, "n/a" will be noted. In the column country of residence, the key and name of the country of residence will 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 the last paragraph of Article 16-A of the Federal Tax Code, which establishes the following:
16-A for the purposes of tax provisions, the following are understood as financial derivative operations:
...debt financial derivative operations are considered those that refer to interest rates, debt titles or the national consumer price index; likewise, capital financial derivative operations are understood as those that refer to other titles, merchandise, currencies or 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 asset.

Friday, January 13, 2023 OFFICIAL GAZETTE 29
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 the validity, 31 December 2021 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; if such key is not used in the country of residence, "n/a" will be noted. In the column fiscal residence country of the entity, the key and name of the country of fiscal residence 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 2022 fiscal exercise will be noted, which represent the shares, social parts or their equivalents owned by the taxpayer with respect to the total of shares, social parts or equivalents that the subsidiary, associate or affiliate entity in the foreign country has issued. 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 in the foreign country 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 line, entering the amount in this same column. In the column amount of profits (losses) of previous exercises in the percentage of participation, the accounting profits or losses of previous fiscal exercises that have been generated in the subsidiary, associate or affiliate entity in the foreign country, from the fiscal exercise in which the taxpayer is a partner or shareholder and up to the immediate previous fiscal exercise of the taxpayer, will be noted; these accounting profits or losses of previous fiscal exercises must be multiplied by the percentage of participation that the taxpayer has in the social capital of the entity resident abroad, at the close of the taxpayer's fiscal exercise that is audited. In the column amount of the profit (loss) of the exercise in the percentage of participation, the accounting profit or loss corresponding to the taxpayer's fiscal exercise multiplied by the percentage of participation that the audited taxpayer has in the social capital of the entity resident abroad at the close of the same fiscal exercise, must be indicated. In the column value of the investment, the sum of the amounts entered by line of the columns: amount of the investment, amount of profits (losses) of previous exercises in the percentage of participation and amount of the profit (loss) of the exercise in the percentage of participation, will be noted; under no circumstances will negative values be noted in this column, so, 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 exercise, when the partner or shareholder is not directly a natural or legal 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 large investing public, it will be entered in the line corresponding to the partner or shareholder shares placed among the large investing public

30 OFFICIAL GAZETTE Friday, January 13, 2023

In the column for tax identification number or RFC, the tax identification number or key used by the partner or shareholder in their country of residence shall be recorded. If such a key is not used in the partner's or shareholder's country of residence, "n/a" shall be recorded. When the partner or shareholder is a resident in national territory, the Federal Taxpayer Registry (RFC) shall be recorded. When there are shareholders from the general public, "various" shall be recorded; in no case shall "various" be recorded when the partners or shareholders are not from the general public, so the RFC or tax identification number or key of the partner or shareholder shall always be recorded as applicable.

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

In the column for percentage of participation of the partner or shareholder during the exercise, the average percentage of participation during the fiscal year of 2022 shall be recorded, which represents the shares or social parts owned by the partners or shareholders of the taxpayer with respect to the total shares or social parts issued by the taxpayer itself.

In the column for holding period, the period from January 1 to December 31 shall be indicated, when the partner or shareholder has remained as such during the fiscal year of the taxpayer being audited.

When a partner or shareholder has ceased to have such status during an exercise, the holding period will end on the date on which the transfer of the shares or social parts is recorded in the share register or in the special book of partners (Articles 128 and 129, and 73, respectively, of the General Law of Commercial Societies).

When a partner or shareholder begins to have such status during an exercise, the holding period will begin on the date on which the transfer of the shares or social parts is recorded in the share register or in the special book of partners (Articles 128 and 129, and 73, respectively, of the General Law of Commercial Societies).

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

In the columns for amount of contributions and amount of capital withdrawals, the contributions and withdrawals made that have affected equity accounts shall be indicated, including contributions for future capital increases, for which there is a resolution in the shareholders' or partners' meeting for their application in the future as an increase in share capital.

In the columns for amount of loans: made and received, the loans made to partners or shareholders, and those received from them that have affected liability accounts shall be indicated, including contributions for future capital increases, for which there is no resolution in the shareholders' or partners' meeting for their application in the future as an increase in share capital.

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

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

When the comparison of the line "total value of acts or activities for Value Added Tax purposes" for the exercise, declared by the taxpayer in relation to the amount determined by the same concept in the sum of the declarations presented corresponding to the exercise being audited, results in a positive or negative difference greater than 4%, the taxpayer shall explain the entirety of the difference in the additional information annex, and the public accountant, in addition to reviewing it, shall refer to said explanation in the report on the review of the taxpayer's fiscal situation, expressly.

Transactions with related parties.

In this annex, data shall be provided grouped by each related party, globalizing operations by type of operation during the exercise for Income Tax purposes.

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

When the operation carried out that is listed does not have an associated accumulation or deduction value, 0 (zero) shall be entered.

In the column for tax identification number or RFC, the tax identification number or key used by the related party in their country of residence shall be recorded. If such a key is not used in the related party's country of residence, "n/a" shall be recorded.

When the related party is a resident in national territory, the Federal Taxpayer Registry (RFC) shall be recorded.

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In the column for type of operation, the key and description corresponding to the type of operation carried out shall be selected, in accordance with the catalog contained in Appendix IV of this instruction.

In the column "in case that in the column type of operation, you have selected any of the concepts of other income or other payments," the key and description corresponding to the type of operation carried out shall be recorded, in accordance with the catalog contained in Appendix IV of this instruction.

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

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

In the column for transfer pricing method applied, the key and description corresponding to the transfer pricing method applied shall be selected, in accordance with the catalog contained in Appendix V of this instruction.

When in the column "the operation is agreed upon as with independent parties in comparable operations," it shall be indicated if 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, accounting or fiscal, so that the operation with related parties being declared has been determined as it would have been by independent parties in comparable operations, shall be presented. In case of no adjustment, the row for this column shall be left blank.

Taxpayer information on their transactions with related parties.

Any explanation requested in this annex, whose assigned space proves insufficient, shall be made through the annex titled "additional information."

If, in the opinion of the person answering the questionnaire, there is no possible answer for a question in a specific row, the corresponding row may be left blank.

In this case, clarifications as to why the answer to a specific question was left blank must be made in the annex titled "additional information," as failure to do so will lead the Tax Administration Service to understand that the taxpayer had the questioned obligation and did not comply with it.

In general, 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 fraction IX of Article 76 of the LISR) Means that:
A) The taxpayer is in the scenario established in the second paragraph of fraction IX of Article 76 of the LISR, that is, that it carried out business activities and obtained income in the immediate previous exercise that did not exceed $13,000,000.00, or provided professional services and obtained income that did not exceed $3,000,000.00 in said exercise, provided that it is not in the scenario referred to in the penultimate paragraph of Article 179 of this Law. B) The taxpayer did not carry out transactions with related parties resident abroad.

The taxpayer presented their informational declaration for their transactions with related parties (fraction X of Article 76 of the LISR) Means that the taxpayer is in the scenario established in the penultimate paragraph of Article 182 of the LISR.

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

In the row "value of intangible asset registered in its accounting," the final balance reflected in the taxpayer's financial statements shall be recorded. In case any intangible asset has been 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.

32 OFFICIAL GAZETTE Friday, January 13, 2023

The row "the taxpayer has documentary evidence demonstrating compliance with the provisions of fraction XII of Article 76 of the LISR for its transactions with related parties, both for residents in national territory and residents abroad," refers to the fact that taxpayers who entered into transactions with related parties must have support that accredits that their taxable income and authorized deductions were determined, considering for those operations the prices and amounts of counter-prestations 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 LISR, in the order established in the cited article.

In the rows referring to the RFC of the persons who prepared the documentation demonstrating compliance with the provisions of Article 76 fractions IX and XII of the LISR, 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 recorded. When it has been the personnel of the taxpayer itself who prepared the study, the RFC of the taxpayer itself shall be recorded.

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 year 2022," the taxpayer's operating profit shall be determined as was previously done with Bulletin B-3 statement of results of the Financial Information Standards in force until 2012.

When selecting if in the data: "applied criteria contrary to those published in the DOF 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 year 2022, grouped by each deduction rate and type of investment concept relative to fixed assets, expenses and deferred charges, and expenditures made in pre-operational periods referred to in the Income Tax Law, shall be presented.

The information to be recorded 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 recorded.

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

In the column "alienations and/or write-offs," the updated fiscal balances used to determine the fiscal value of the write-off shall be recorded.

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

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

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 "alienations and/or write-offs," minus "deduction in the exercise," minus "immediate deduction in the exercise" shall be recorded.

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

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

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

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

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

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

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

In the column "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:'," the concept that originated the account shall be recorded.

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 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 proof(s) of the operation(s) shall be recorded. In case that in the country of residence such key is not used, "n/a" shall be recorded.

In the columns "unpaid loan balance as of December 31, 2021" and "unpaid balance as of December 31, 2022," the corresponding balances in national currency reflected in the statement of financial position shall be recorded.

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 instruction.

In the column "in case that in the column 'type of financing' you have selected the concept 'other,' specify concept:," the type of financing shall be recorded.

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 creditor's registration number with the SAT resident abroad valid during the audited exercise, the registration number of banks, financing entities, pension and retirement funds, and foreign investment funds for the purposes of Articles 153 and 166 of the Income Tax Law shall be recorded. When this data is not applicable, "n/a" shall be recorded.

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 instruction. In case "yes" has been recorded in the column "was effective beneficiary of the interests," the key of the country that was the effective beneficiary of the interests shall be recorded.

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

In the column for designation of the interest rate, the name of the reference interest rate with which the loan was agreed upon shall be recorded. 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 recorded.

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

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

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

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

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

In the column "in case that in the column 'frequency of exigibility of interest payment' you have selected the concept 'other,' specify concept:," the agreed frequency for interest payment shall be recorded.

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

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In the column for tax identification number, "various" will be entered.
In the columns for outstanding loan balance as of December 31, 2021, and outstanding balance as of December 31, 2022, the amount of the total placement in national currency on those dates will be entered. In the column for type of financing, "placements" will be entered. In the columns for "was effective beneficiary of interest" and "registration number of the creditor resident abroad before the SAT," "n/a" will be entered. In the column for country of residence for tax purposes, the country in which the placement was made will be entered; if there were several countries, the one in which the most representative amount in terms of value was placed will be entered. In the column for type of currency, the currency code and the country in which the placement was made will be placed; if there were several countries, the one in which the most representative amount in terms of value was placed will be entered.

Integration of prior fiscal losses.
The information in this annex will be presented only when, in the fiscal year, there are movements other than its update or its increase due to loss or due to workers' participation in the profits of the companies of the same fiscal year, as referred to in articles 57 and 58 of the Income Tax Law.

When the loss applied comes totally or partially from a spin-off, it will be noted if the fiscal loss from prior years applied in the audited fiscal year comes from a spin-off.

In the concept "indicate the RFC of the spin-off," the RFC of the entity that transmitted the fiscal loss applied in the audited fiscal year originating from the spin-off will be entered.

In the concept "indicate the amount applied in the fiscal year, originating from the spin-off," the historical amount of the fiscal loss applied according to the fiscal year in which they originated will be entered.

In the event that the fiscal losses applied in the audited fiscal year have two or more spin-offs as their origin, the registered public accountant must state in the annex titled "additional information of the audit report" the information mentioned in the three preceding paragraphs.

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

In the comments column, clarifications corresponding to each answer may be made; they 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 registered public accountant describe, if applicable, in the report on the review of the taxpayer's fiscal situation, the significant deficiencies in the design and operation of the internal control structure that they detected and that in their judgment could negatively affect the taxpayer's capacity to record, process, summarize, and report financial information that has fiscal repercussions. The following are some examples:

Inadequate design of the internal control structure in general.
Lack of adequate review and approval of transactions, accounting vouchers, or reports issued that have fiscal repercussions. Inadequate procedures for the adequate evaluation and application of Financial Information Standards that have fiscal repercussions. Improper application of Financial Information Standards that affect 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.

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

In general, a non-applicable (n/a) answer means that the taxpayer is not facing the circumstance established for the question, for example (general financial statement audit report):

Question Meaning of an n/a answer
Section referring to article 76, fraction IX of the ITL
Verified that the taxpayer formally complied with this tax 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 circumstance established in the second paragraph of fraction IX of article 76 of the ITL, that is, that they carried out business activities and obtained income in the immediate prior fiscal year 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 fiscal year, provided that they are not in the circumstance referred to in the penultimate paragraph of article 179 of this Law. B) The taxpayer did not carry out operations with related parties.

Section referring to article 76, fraction IX of the ITL
Verified the timely presentation of information on operations with related parties, carried out during the immediate prior year. A In case of non-compliance, mentioned such circumstance as a qualification in their audit report

Means that the taxpayer is in the circumstance established in the penultimate paragraph of article 182 of the ITL.

In the section "verified that the supporting documentation for transfer pricing, for operations with related parties (article 76, fraction IX of the ITL), included the following," it must be understood that the registered public accountant must leave a record of having reviewed that the corresponding supporting documentation includes the information that the cited tax provision expressly states it must contain.

This section should only be answered when there is supporting documentation for transfer pricing, for operations with related parties (article 76, fraction IX of the ITL).

In the question that states: 8) method applied according to article 180 of the ITL for each type of operation evaluated, it is intended that the registered public accountant ensure that, in the supporting documentation for transfer pricing for each of the transactions with related parties resident abroad, one of the methodologies referred to in article 180 of the Income Tax Law has been applied, without judging whether it is the most appropriate.

In the question that mentions: 9) information and documentation on comparable operations or companies for each type of operation evaluated, it is intended that the registered public accountant ensure that in the supporting documentation for transfer pricing for each of the transactions with related parties resident abroad, in which one of the methodologies referred to in article 180 of the Income Tax Law has been applied, there is information and documentation on comparable operations or companies, including their source, without judging whether said operations or companies are or are not comparable.

In the question that indicates: "verified that in the supporting documentation for transfer pricing it was concluded that the operations carried out with related parties by the taxpayer were carried out in accordance with the prices or amounts of consideration that independent parties would have used in comparable operations," it is intended that the registered public accountant ensure that in the supporting documentation for transfer pricing, in addition to complying with the requirements established by the Income Tax Law, it is concluded that the operations with related parties resident abroad were agreed upon as independent parties would have done in comparable operations, without judging whether the conclusion is correct or not.

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In the question that indicates: "verified from a formal point of view the correct filling out of the information on operations with parties, carried out during the immediate prior year (Annex 9 DIM) in accordance with the information contained in the transfer pricing documentation for operations with related parties resident abroad (article 76, fraction IX of the ITL)," it is intended to verify that the information contained in the transfer pricing documentation coincides with that of Annex 9 DIM only regarding the name of the related party counterparty of the audited taxpayer, type of operation, transfer pricing method used, country of residence, and profit margin corresponding to the operation.

When the questionnaire mentions negative conclusions, it must be understood in the case of questions related to fractions IX and XII of article 76 of the ITL, that in the supporting documentation or documentary evidence of the taxpayer corresponding to the compliance with said tax provisions, it is concluded that the operations carried out with related parties by the taxpayer were not carried out in accordance with the prices or amounts of consideration that independent parties would have used in comparable operations.

In the question that states: "verified in the documentary evidence referred to in index xxxx0040000000 the application of the transfer pricing methods established in article 180 of the ITL in the terms of the third paragraph of said article, verified that there is documentary evidence from which it can be concluded that taxable income and authorized deductions were determined considering for those operations the prices or amounts of consideration that independent parties would have used in comparable operations," has the objective that the public accountant analyzes that in the documentary evidence the application of any of the methods established in article 180 of the Income Tax Law is included 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 audit report.

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

Applicable to the audit reports of taxpayer moral entities that pay as coordinated and of the agricultural, livestock, forestry, and fishing regime, and natural persons who dedicate themselves exclusively to land freight or passenger autotransport activities.

Comparative analysis of expense sub-accounts.
For the fiscal year 2022, to be in accordance with the modifications of the financial information standard B-3 Statement of Comprehensive Income, other non-operating expenses (other expenses) are no longer presented separately from operating expenses, as they are operating, so this type of expense will be included in this annex as other expenses.

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

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

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

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

In the annex of the list of contributions owed by the taxpayer as a direct subject or in their capacity as withholding agent, taxpayers will have the possibility of incorporating, globally, the amount of the authorized deduction referred to in rule 2.3., and rule 1.2., depending on whether they are taxpayers 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 sectors of Land Freight and Passenger Transport for 2022, as follows:

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

As a withholding agent, when moral entities fulfill on behalf of their members their tax obligations, globally consigning the amount of the cited authorized deduction, with index 40090214000000 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.

Information of the members of moral entities as coordinated:

In this annex, the information of 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, as well as the columns for RFC of the member, total accumulative income for Income Tax, total authorized deductions for Income Tax, amount of the 8% deduction on accumulative income without documentation (RFA), fiscal profit, concepts reducible from fiscal profit, amount of the IEPS credit for the acquisition of diesel against Income Tax owed (article 16 fraction IV of the Fuel Tax Law), amount of the credit for 50% of expenses for the use of highway infrastructure against Income Tax owed (article 16 fraction V of the Fuel Tax Law), taxable profit, fiscal loss, Income Tax owed, Income Tax in favor, PTU to distribute, total amount of investments in freight and passenger transport equipment of each member in the fiscal year, number of freight and passenger transport equipment units used by the member during the fiscal year, and date of the notice presented by the member before the SAT (article 73 of the ITL) must be filled out.

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, as well as the columns for RFC of the member, total amount of investments in freight and passenger transport equipment of each member in the fiscal year, number of freight and passenger transport equipment units used by the member during the fiscal year, and date of the notice presented by the member before the SAT (article 73 of the ITL), total amount of the member's income according to settlement (article 72, fraction IV of ITL), total amount of the member's deductions according to settlement (article 72, fraction IV of ITL), total amount of taxes paid on behalf of the member (article 72, fraction VI of ITL), and total amount of withholdings corresponding to the member according to settlement (article 72, fraction III of ITL) must be filled out.

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 in relation to the settlement prepared for each member, regarding income, deductions, taxes, and withholdings, will be reviewed and validated by the public accountant, in accordance with the International Auditing Standards and within the scope of the selective tests of their audit; when they cannot validate any information or do not agree with any of it, they must explain the reasons in the report on the review of the taxpayer's fiscal situation and, if applicable, make the corresponding qualifications.

Public accountants must state in their report on the review of the taxpayer's fiscal situation, expressly, 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 2022 Fiscal Miscellaneous Resolution.

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

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

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 and the National Insurance and Bonding Commission.

Statement of Comprehensive Income

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

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Statement of changes in equity.
Due to the limitation on adding new columns to the formats, the statement of changes in equity includes two columns for other contributed capital accounts and other retained earnings accounts; as appropriate, these may be used when it is necessary to reflect equity concepts that do not have a specific column. When amounts are recorded in the columns for other contributed capital accounts and other retained earnings accounts, as appropriate, since their balance is integrated by the amount of one or more accounts, the integration thereof must be presented before the line "balances as of December 31, 2021" or the line "balances as of December 31, 2022" in the lines designated as "others," as applicable, indicating in the concept column the name of the accounts that integrate such balances and in the reference column, the corresponding amount for each account or concept. Statement of cash flows. The information in this statement must be presented in a comparative manner between the fiscal years 2022 and 2021. Comparative analysis of income statement accounts. 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 sub-accounts of comprehensive financing income, the annex for the comparative analysis of income statement accounts must be presented. In the columns designated: accumulative or deductible for Income Tax (ISR) and non-accumulative or not subject to ISR (income) non-deductible (expenses) for ISR, the amount that from the income or expense concepts reported, as applicable, has a fiscal effect will be placed. The non-deductible, non-accumulative, or non-subject items refer to accounting and not fiscal items. List of contributions payable by the taxpayer as the direct subject or in their capacity as withholding agent. Rights for services provided:
The index: The National Banking and Securities Commission (CNBV) corresponds to the rights established for inspection and surveillance services included in Articles 29 to 29-H of the Federal Rights Law in force in 2022. Specific:
Applicable to audits 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 deposit warehouses, financial factoring companies, financial leasing companies, regulated multiple-object financial societies, credit unions, popular savings and credit entities, and other non-bank financial intermediaries, it was necessary to combine into a single audit all the information of this type of entity under the generic denomination of non-bank financial intermediaries. Applicable to audits 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 position, the statement of investment portfolio valuation must be included, in a comparative manner with the immediately preceding fiscal year. Evidence of the application of review procedures on the taxpayer's tax situation (working papers). The registered public accountant must provide, through electronic means, the working papers related to the review of the taxpayer's tax situation, referred to in the last paragraph of Article 57 of the Regulations of the Federal Code of Fiscal Procedures and the Fiscal Miscellaneous Resolution for 2022, considering the following:
I.- Package used for generating the working paper file (sbpt).
SIPRED 2022 (see user manual, operation section of the working paper option), which can be downloaded and consulted on the SAT portal.

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II.- Submission of the working paper file.
The submission consists of:
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 provided in the Auditing Standards applicable to them, which must include the following:
Procedures applied.
Conclusions reached.
Evidence of the review.
Evaluation of internal control.
Audit planning.
The information of the working papers will be formed in Excel files with the *.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 the 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 operation type, for the purposes of the annexes related-party operations and operations carried out with residents abroad.
Key Income Operations
100 Total income from sale of finished produced inventories 101 Total income from sale of semi-finished produced inventories 200 Total income from sale of inventories acquired for distribution 201 Total income from sale of inventories acquired (raw materials) 202 Total income from sale of inventories acquired (semi-finished articles) 300 Income from general services provision 301 Income from technical services provision 302 Income from manufacturing services provision 303 Income from financial services provision 400 Income from maquila 500 Income from administrative services 600 Income from insurance and reinsurance 700 Income from commissions 800 Income from royalties 900 Income from technical assistance 1000 Income from accrued interest 1100 Income from leasing 1200 Income from 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 Accumulable gain in derivative financial operations

40 DIARIO OFICIAL Friday, January 13, 2023
Key Income Operations
1305 Interest in favor or accumulative 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 inventories acquired for distribution 1601 Portfolio purchase 1700 Investments in fixed assets 1704 Fiscal cost in sale of fixed assets acquired from related parties 1705 Fiscal cost in sale of securities acquired from related parties 1706 Fiscal cost in sale of intangibles acquired from related parties 1707 Fiscal cost in sale of other deferred charges and expenses acquired from related parties 1708 Fiscal cost in sale of land acquired from related parties 1801 Royalties for use of assets related to the market 1802 Royalties for use of assets related to the customer portfolio 1803 Royalties for use of intellectual or artistic assets 1804 Royalties for use of assets based on contracts or rights 1805 Royalties for use of technological intangible assets 1806 Royalties for use of other intangible assets or other concepts 1900 Technical assistance 2000 Fees, includes administrative services and labor 2100 Leasing 2200 Guarantees 2300 Advertising 2400 Maquila services 2500 Other services provided 2600 Financial services 2700 Commissions 2800 Accrued interest payable 2801 Interest from portfolio sale 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, rebates, and discounts on sale of finished produced inventories 3003 Returns, rebates, and discounts on sale of semi-finished produced inventories 3004 Returns, rebates, and discounts on sale of inventories acquired for distribution 3005 Returns, rebates, and discounts on sale of inventories acquired (raw materials)

Friday, January 13, 2023 DIARIO OFICIAL 41
Key Cost and Expense Operations
3006 Returns, rebates, and discounts on sale of inventories acquired (semi-finished articles) 3007 For initial amounts to acquire the right to carry out a derivative financial operation 3008 For initial amounts to acquire the right to carry out 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 charges and expenses 3015 Investments to acquire shares 3016 Expense advances 3100 Other payments (specify)
Appendix V. Catalog of applied transfer pricing method, for the purposes of the annex related-party operations.
Key Method
PC Uncontrolled Comparable Price
PR Resale Price
CA Added Cost
PU Profit Share
RPU Residual Profit Share
MTU Transactional Margins of Operating Profits
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 resident abroad.
For the purposes of this appendix, the following catalog will 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 Anguila
AQ Antarctica
AG Antigua and Barbuda (British Commonwealth of Nations) AN Netherlands Antilles (Dutch Overseas Territory) SA Saudi Arabia (Kingdom of) DZ Algeria (Democratic and Popular Republic of) AR Argentina (Republic) AM Armenia (Republic of) AW Aruba (Dutch Overseas Territory) AU Australia (Commonwealth of) AT Austria (Republic of) AZ Azerbaijan (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)

42 DIARIO OFICIAL Friday, January 13, 2023
Key Country Name
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)
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)
CK Cook (Islands)
KP Korea (Democratic People's Republic of) (North Korea) KR Korea (Republic of) (South Korea) CI Ivory Coast (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 State of Micronesia US United States of America EE Estonia (Republic of) ET Ethiopia (Federal Democratic Republic) FJ Fiji (Republic of) PH Philippines (Republic of the) FI Finland (Republic of)

Friday, January 13, 2023 DIARIO OFICIAL 43
Key Country Name
FR France (French Republic)
GA Gabonese (Republic)
GM Gambia (Republic of the)
GE Georgia (Republic of)
GH Ghana (Republic of)
GI Gibraltar (U.K.)
GD Grenada
GR Greece (Hellenic Republic)
GL Greenland (Denmark)
GP Guadeloupe (Department of)
GU Guam (U.S.A.)
GT Guatemala (Republic of)
GG Guernsey
GW Guinea-Bissau (Republic of)
GQ Equatorial Guinea (Republic of)
GN Guinea (Republic of)
GF French Guiana
GY Guyana (Cooperative Republic of)
HT Haiti (Republic of)
HN Honduras (Republic of)
HK Hong Kong (Special Administrative Region of the Republic) HU Hungary (Republic of) IN India (Republic of) ID Indonesia (Republic of) IQ Iraq (Republic of) IR Iran (Islamic Republic of) IE Ireland (Republic of) IS Iceland (Republic of) BV Bouvet Island IM Isle of Man AX Åland Islands FO Faroe Islands GS South Georgia and the South Sandwich Islands HM Heard 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 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)

44 DIARIO OFICIAL Friday, January 13, 2023
Key Country Name
KW Kuwait (State of)
KG Kyrgyzstan (Kyrgyz Republic)
LS Lesotho (Kingdom of)
LV Latvia (Republic of)
LB Lebanon (Republic of)
LR Liberia (Republic of)
LY Libya (Arab Socialist People's Libyan Jamahiriya) LI Liechtenstein (Principality of) LT Lithuania (Republic of) LU Luxembourg (Grand Duchy of) MO Macao MK Macedonia (Former Yugoslav Republic of) MG Madagascar (Republic of) MY Malaysia MW Malawi (Republic of) MV Maldives (Republic of) ML Mali (Republic of) MT Malta (Republic of) MA Morocco (Kingdom of) MQ Martinique (Department of) (France) MU Mauritius (Republic of) MR Mauritania (Islamic Republic of) YT Mayotte MX Mexico (United Mexican States) MD Moldova (Republic of) MC Monaco (Principality of) MN Mongolia MS Montserrat (Island) ME Montenegro MZ Mozambique (Republic of) MM Myanmar (Union of) NA Namibia (Republic of) NR Nauru CX 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)

Friday, January 13, 2023 DIARIO OFICIAL 45
Key Country Name
PY Paraguay (Republic of)
PE Peru (Republic of)
PN Pitcairn Islands (British Dependency)
PF French Polynesia
PL Poland (Republic of)
PT Portugal (Portuguese Republic)
PR Puerto Rico (Free Associated State of the Commonwealth) QA Qatar (State of) GB United Kingdom of Great Britain and Northern Ireland CZ Czech Republic CF Central African Republic LA Lao People's Democratic Republic RS Republic of Serbia DO Dominican Republic SK Slovak Republic CD People's Republic of the Congo RW Republic of Rwanda RE Réunion (Department of) (France) RO Romania RU Russia (Russian Federation) EH Western Sahara (Sahrawi Arab Democratic Republic) WS Samoa (Independent State of) AS American Samoa BL Saint Barthélemy KN Saint Kitts and Nevis (Federation of) (Saint Kitts-Nevis) SM San Marino (Most Serene Republic of) MF Saint Martin 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) 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) SE Sweden (Kingdom of) CH Switzerland (Confederation) SR Suriname (Republic of) SZ Swaziland (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

46 DIARIO OFICIAL Friday, January 13, 2023
Key Country Name
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)
TM Turkmenistan (Republic of)
TR Turkey (Republic of)
TV Tuvalu (British Commonwealth of Nations)
UA Ukraine
UG Uganda (Republic of)
UY Uruguay (Oriental Republic of)
UZ Uzbekistan (Republic of)
VU Vanuatu
VE Venezuela (Republic of)
VN Vietnam (Socialist Republic of)
VG Virgin Islands (British)
VI Virgin Islands (U.S.)
YE Yemen (Republic of)
ZM Zambia (Republic of)
ZW Zimbabwe (Republic of)
Appendix VII. Catalog of currency type.
For the purposes of this appendix, the catalog in force on the date of submission of the tax audit will apply, according to Appendix 5.- currency keys, of Annex 22 of the general rules in matters of foreign trade for 2017, published in the Official Gazette of the Federation on February 9, 2017, which is presented below. Country Currency Name Central Africa Franc Albania Lek Germany Euro Dutch Antilles Florin Saudi Arabia Riyal Algeria Dinar Argentina Peso Australia Dollar Austria Euro Bahamas Dollar Bahrain Dinar Barbados Dollar Belgium Euro Belize Dollar Bermuda Dollar Bolivia Boliviano Brazil Real Bulgaria Lev Canada Dollar Chile Peso China Mainland Yuan China Extra-continental Yuan Cyprus Euro

Friday, January 13, 2023 DIARIO OFICIAL 47
Country Currency Name
Colombia Peso
North Korea Won
South Korea Won
Costa Rica Colón
Cuba Peso
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 Riyal
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

48 DIARIO OFICIAL Friday, January 13, 2023
Country Currency Name
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
Sri Lanka Rupee
Sweden Krona
Switzerland Franc
Suriname Dollar
Thailand Baht
Taiwan New Dollar
Tanzania Shilling
Trinidad and Tobago Dollar
Turkey Lira
Ukraine Hryvnia
South African Union Rand
Uruguay Peso
European Monetary Union Euro
Venezuela Bolívar Fuerte
Vietnam Dong
Yemen (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) Portal or internet site names

Friday, January 13, 2023 DIARIO OFICIAL 49
Key I. Assets related to the market
IF) Non-compete agreements
IG) Rights (radio transmission, gas development, distribution, landing, rent, mining, mortgage service, reacquired franchise, service, timber cutting, water use) IH) Others Key II. Assets related to the customer portfolio IIA) Customer lists IIB) Contracted production and secured orders IIC) Contracts with customers and corresponding customer relationships IID) Non-contractual relationships with customers IIE) Others 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 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) Computer systems (software), and licenses, computer programs, information systems, formats, etc. VD) Unpatented technology, technical knowledge. 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

50 OFFICIAL GAZETTE Friday, January 13, 2023
Appendix IX. Catalog of the most important concept that generated the balance, for the purposes of the annex on accounts and documents receivable and payable in national and foreign currency (not applicable for tax audits of the financial sector).

Key Debtors
1 Petty cash
2 Checking account
3 Investment account
4 Inventory sales
5 Fixed asset sales
6 Intangible asset sales
7 Share sales
8 Advances
9 Loans
10 Royalties
11 Technical assistance
12 Advertising
13 Maquiladora
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 charges and deferred 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 asset purchases
5 Share purchases
6 Advances
7 Concessions
8 Rights
9 For share acquisition
10 Interest on portfolio sales
11 Prorated expenses
12 Guarantees
13 Fees
14 Advertising
15 Maquiladora
16 Services
17 Commissions
18 Interest charges
19 Other creditors

Friday, January 13, 2023 OFFICIAL GAZETTE 51
Appendix X. Catalog of financing type, for the purposes of the annex on loans.

Key Financing Type
A Bank acceptances
B Letters of credit
C Bridge credit
D Direct
E Enablement or avío
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 on 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 on operations subject to preferential tax regimes.

Key Frequency
1 Interest in financial system institutions
2 Derivatives from investment companies or funds 3 Other income derived from financial system entities (swaps, options, etc.) 4 From investment in shares of legal entities 5 Participation in trusts and similar 6 Derivatives from investments in joint ventures and similar 7 From share sales 8 From dividends or profits 9 Other income

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

Key Frequency
1 Settlor
2 Trustee
3 Fiduciary
4 Effective beneficiary
5 Contributor of goods or rights
6 Administrator

52 OFFICIAL GAZETTE Friday, January 13, 2023
Appendix XIV. Catalog of tax rate or exemption provided in a treaty to avoid double taxation, for the purposes of the annex on operations subject to preferential tax regimes.

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

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

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

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

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

Instructions for characteristics for filling out and presenting the financial statement tax audit report issued by a registered public accountant, for the fiscal year 2022 using the SIPRED'2022 reporting system, applicable to the following types of audits. A. General financial statements. B. Taxable legal entities that pay taxes as coordinated entities and under the agricultural, livestock, forestry and fishing regime, and natural persons dedicated 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 audit report.

Content and characteristics for filling out the audit report Data applicable to the audit of:
A. General financial statements.
Identification Data
Data to provide:
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).

Friday, January 13, 2023 OFFICIAL GAZETTE 53
Data, federal taxpayer registry, of the taxpayer, of the legal representative, of the public accountant and of the 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 resident abroad who does not have this data, the following will 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, of the public accountant and of the 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). Data of maximum 18 alphanumeric characters, composed of:
Four alphabetic characters
Six numeric characters.
Six alphabetic characters.
One alphabetic or numeric character.
One numeric character
Use of uppercase alphabetic characters.
This data cannot contain special signs (commas, brackets, parentheses, etc.).
Tax domicile of the taxpayer, of the legal representative and of the public accountant:
01A003000 Federal entity (of the taxpayer).
01B004000 Federal entity (of the public accountant).
01C005000 Federal entity (of the legal representative).
01C015000 Entity in which the notary is located (legal representative).
Data chosen from a list (catalog).
01A004000 Borough or municipality (of the taxpayer).
01B005000 Borough or municipality (of the public accountant).
01C006000 Borough or municipality (of the legal representative).
Complete borough or municipality data.
Alphabetic character data in uppercase.
This data cannot contain special signs (commas, brackets, parentheses, etc.).
01A005000 Neighborhood or locality (of the taxpayer).
01B006000 Neighborhood or locality (of the public accountant).
01C007000 Neighborhood or locality (of the legal representative).

54 OFFICIAL GAZETTE Friday, January 13, 2023
Complete neighborhood or locality data.
Alphanumeric character data.
Alphabetic characters only in uppercase.
This data cannot contain special signs (commas, brackets, parentheses, etc.).
01A006000 Postal code (of the taxpayer).
01B007000 Postal code (of the public accountant).
01C008000 Postal code (of the legal representative).
Complete postal code data.
Exact five numeric character data, without sign.
This data cannot contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must only consist 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). Complete street and number data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 01A008000 City or population (of the taxpayer). 01B009000 City or population (of the public accountant). 01C010000 City or population (of the legal representative). Data, complete city or population. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 01A009000 Telephone (of the taxpayer) 01B010000 Telephone (of the public accountant or of the firm) 01C011000 Telephone (of the legal representative) Data of maximum twenty numeric characters. This data cannot contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) It must only consist 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 noted in lowercase. This data can contain special signs (periods, hyphens, at sign, etc.). 01A011000 Name of the economic group to which it belongs. Text or name of the economic group, assigned automatically by SIPRED'2022 once the fiscal activity key has been selected. 01A012000 Activity key for fiscal purposes. Economic activity or predominant activity data, also known as business, assigned automatically by SIPRED'2022 once selected from a catalog.

Friday, January 13, 2023 OFFICIAL GAZETTE 55
For the purposes of this data, the description made for this effect in annex 6 of the General Fiscal Resolution in force for 2014 and its corresponding modifications must be taken into account. This text cannot contain special signs (commas, brackets, parentheses, etc.). 01C002000 National (legal representative). 01C003000 Foreign (legal representative). Data of two alphabetic characters (yes or no). Use only uppercase alphabetic characters. This text cannot contain special signs (commas, brackets, parentheses, etc.). 01C013000 Deed number (legal representative). 01C014000 Notary number (legal representative). Data of fifteen and ten alphanumeric characters maximum without sign, respectively. These data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must only consist of digits from 0 to 9. 01C016000 Date of power of attorney (legal representative). 01C017000 Date of appointment (legal representative). Data of the certification of the power of attorney and of the appointment to the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power of attorney (two for the day, two for the month and four for the year separated by slashes /). 01B003000 Registration number (public accountant). 01B016000 Registration number of the firm. For the purposes of this data, the number assigned by the General Administration of Federal Fiscal Audit to the registered public accountant and to their firm will be noted. Data of five exact numeric characters, without sign. This data cannot contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must only consist 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 only uppercase alphabetic characters. This text cannot contain special signs (commas, brackets, parentheses, etc.). General Data Data to provide:
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). 01D019000 Type of special taxpayer (selection from a catalog). 01D028000 Select the costing system used for fiscal purposes (selection from a catalog): absorption costing for fiscal purposes and the acquisition cost valuation method for accounting purposes (historical costs), absorption costing for fiscal purposes (estimated predetermined costs), absorption costing for fiscal purposes and the standard cost valuation method for accounting purposes, system different from the above, not applicable. 01D033000 Type of opinion (selection from a catalog): 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, 6- disclaimer of opinion. 01D049000 In the affirmative case to indices 01D047000 and 01D048000 indicate if you presented the notice in terms of what is provided in:

56 OFFICIAL GAZETTE Friday, January 13, 2023
01D051000 Presentation medium of the notice "credit for concept of fiscal losses" (option contained in article two, fraction VIII of the transitional provisions of the LISR in force from January 1, 2016) 01D053000 In the affirmative case to the previous index indicate if you presented the notice in terms of what is provided in:
01D089000 It is about:
01D182000 They were carried out for the purpose of:
01D276000 In what capacity did you participate in a merger:
01D300000 In what capacity did you participate in a spin-off:
01D407000 In the affirmative case to the previous question, indicate the reason why you stopped applying the ISR tax incentive 01D410000 (1) Corresponding to the month of:
01D413000 (2) Corresponding to the month of:
01D416000 (3) Corresponding to the month of:
01D419000 (4) Corresponding to the month of:
01D422000 (5) Corresponding to the month of:
01D425000 (6) Corresponding to the month of:
01D428000 (7) Corresponding to the month of:
01D431000 (8) Corresponding to the month of:
01D434000 (9) Corresponding to the month of:
01D437000 (10) Corresponding to the month of:
01D440000 (11) Corresponding to the month of:
01D443000 (12) Corresponding to the month of:
01D467000 (1) Corresponding to the month of:
01D470000 (2) Corresponding to the month of:
01D473000 (3) Corresponding to the month of:
01D476000 (4) Corresponding to the month of:
01D479000 (5) Corresponding to the month of:
01D482000 (6) Corresponding to the month of:
01D485000 (7) Corresponding to the month of:
01D488000 (8) Corresponding to the month of:
01D491000 (9) Corresponding to the month of:
01D494000 (10) Corresponding to the month of:
01D497000 (11) Corresponding to the month of:
01D500000 (12) Corresponding to the month of:
01D503000 What is your functional currency
01D514000 In the affirmative case to the previous question, indicate the reason why you stopped applying the ISR tax incentive 01D517000 (1) Corresponding to the month of:
01D520000 (2) Corresponding to the month of:
01D523000 (3) Corresponding to the month of:
01D526000 (4) Corresponding to the month of:
01D529000 (5) Corresponding to the month of:
01D532000 (6) Corresponding to the month of:
01D535000 (7) Corresponding to the month of:
01D538000 (8) Corresponding to the month of:
01D541000 (9) Corresponding to the month of:
01D544000 (10) Corresponding to the month of:
01D547000 (11) Corresponding to the month of:
01D550000 (12) Corresponding to the month of:
01D574000 (1) Corresponding to the month of:
01D577000 (2) Corresponding to the month of:
01D580000 (3) Corresponding to the month of:
01D583000 (4) Corresponding to the month of:
01D586000 (5) Corresponding to the month of:

Friday, January 13, 2023 OFFICIAL GAZETTE 57
01D589000 (6) Corresponding to the month of:
01D592000 (7) Corresponding to the month of:
01D595000 (8) Corresponding to the month of:
01D598000 (9) Corresponding to the month of:
01D601000 (10) Corresponding to the month of:
01D604000 (11) Corresponding to the month of:
01D607000 (12) Corresponding to the month of:
01D610000 What is your functional currency
Data assigned automatically by SIPRED'2022 once an option from a list (catalog) is selected. 01D024000 Start date of the fiscal year. 01D025000 End date of the fiscal year. 01D026000 Start date of the previous fiscal year. 01D027000 End date of the previous fiscal year. Data of the fiscal year being audited and of the previous fiscal year. Divided into start of the year and end of the year. These data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal year (two for the day, two for the month and four for the year separated by slashes /) and ten for the end date of the fiscal year, (two for the day, two for the month and four for the year, separated by slashes / ). example:
start end
01/01/2022 31/12/2022
01D003000 Opted to audit its financial statements by taxable income (article 32-A CFF) 01D004000 Opted to audit its financial statements by the value of its assets (article 32-A CFF) 01D005000 Opted to audit its financial statements by the number of workers (article 32-A CFF) 01D007000 Is part of a joint venture 01D008000 Is part of a trust 01D014000 First audit 01D015000 Is a specialized society in the investment in energy, electricity and infrastructure assets 01D016000 Carried out construction works 01D017000 In the affirmative case to the previous index, accumulated income in accordance with article 17 fraction IV of the LISR 01D018000 Maquiladora industry 01D020000 Subsidiary company 01D021000 Subsidiary company 01D022000 Cooperative society 01D023000 Start of operations 01D034000 Statement of cash flows. Used the indirect method (in the affirmative case must fill out from index 01040000000000 to 01040050000000 of annex 4) 01D041000 Carried out operations with related parties 01D042000 If your answer was affirmative in index 01D041000 (must fill out annexes 16 and 17) 01D043000 Carried out operations with national related parties 01D044000 Carried out operations with foreign related parties 01D045000 It is a fiscally transparent foreign entity and/or a foreign legal figure 01D046000 In the year decreased pending fiscal losses to be applied from previous years referred to in fraction II of article 9 of the LISR (in the affirmative case must fill out annex 27) 01D047000 Applied the option referred to in article two, fraction VIII, of the transitional provisions of the LISR, published on November 18, 2015, in force from January 1, 2016 (in the affirmative case must fill out annex 27)

58 OFFICIAL GAZETTE Friday, January 13, 2023
01D052000 Applied the option referred to in Article Two, Fraction IX, of the transitional provisions of the Income Tax Law (LISR), published on November 18, 2015, effective as of January 1, 2016 (if yes, complete Annex 22) 01D063000 In the case of companies that had the status of holding companies, decreased the loss from the alienation of shares in any exercise subsequent to 2015 (Article Two, Fraction IX, second-to-last paragraph of the transitional provisions of the LISR in effect as of January 1, 2016) 01D064000 If yes to the previous index, indicate if you liquidated the entire Deferred Tax (Article Two, Fraction IX, second-to-last paragraph of the transitional provisions of the LISR in effect as of January 1, 2016) 01D065000 Applied what is established in rule 11.7.1.20. of the 3rd RMRMF 2016 01D066000 Applied what is established in rule 3.23.22. of the RMF 2017 01D067000 Applied what is established in rule 3.23.15. of the RMF 2018 01D068000 Applied what is established in rule 3.23.15. of the RMF 2019 01D069000 Applied what is established in rule 3.23.14. of the RMF 2020 01D070000 Applied what is established in rule 3.23.14. of the RMF 2021 01D071000 Applied what is established in rule 3.23.8. of the RMF 2022 01D072000 Applied what is established in rule 11.7.1.19. of the 3rd RMRMF 2016 01D073000 Applied what is established in the fifth transitional provision of the RMF 2017 01D074000 Applied what is established in the thirtieth transitional provision of the RMF 2018 01D075000 As of December 31, 2013, held authorization to determine your consolidated fiscal result, opted to apply what is provided in the ninth transitional article, fraction XVI DTLISR 2014 (if yes, complete Annex 19) 01D076000 As of December 31, 2013, held authorization to determine your consolidated fiscal result, opted to apply what is provided in the ninth transitional article, fraction XVIII DTLISR 2014 (if yes, complete Annex 20) 01D078000 Indicate if the taxpayer applied the procedures established in Article 22 of the LISR 01D083000 Indicate if the acquirer of the alienated shares is a related party. 01D084000 The taxpayer has pending losses from the alienation of shares to be applied at the end of the exercise 01D086000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria for tax and customs provisions 01D088000 Obtained any resolution from the SAT, SHCP, or PRODECON that affected your fiscal situation during the exercise 01D097000 Obtained any favorable resolution from jurisdictional authorities that affected your fiscal situation during the exercise (includes PTU) 01D104000 Has filed any means of defense against tax provisions 01D107000 Is obliged to disclose reportable schemes for the fiscal exercise 01D115000 Entered into derivative financial operations that had fiscal effects during the exercise in the Income Tax (if yes, complete Annex 12) 01D116000 Maintained permanent investments in subsidiaries, associates, and
affiliates during the exercise (if yes, complete Annex 13) 01D117000 Carried out operations with residents abroad (if yes, complete Annex 23) 01D118000 Maintained balances receivable and payable in national and foreign currency during the exercise (if yes, complete Annex 25) 01D119000 Obtained loans during the exercise (if yes, complete Annex 26) 01D120000 Has had changes in denomination or trade name during the audited fiscal exercise 01D121000 If yes to the previous index, holds the notices of change of denomination or trade name before the Federal Registry of Taxpayers (Article 29, Fraction I of the RCFF), also specify the RFC and previous names 01D127000 Has had changes in fiscal address during the audited fiscal exercise 01D128000 If yes to the previous index, holds all notices of change of fiscal address (Articles 29, Fraction III of the RCFF) 01D129000 Has updated economic activities and obligations during the audited fiscal exercise 01D130000 If yes to the previous index, holds all notices of update of economic activities and obligations (Articles 29, Fraction VII RCFF)

Friday, January 13, 2023 OFFICIAL GAZETTE 59
01D131000 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 premise or establishment used for the performance of its activities (Article 29, Fraction VIII of the RCFF) 01D132000 During the exercise, notices of compensation of balances in favor were presented (Article 23 CFF) 01D133000 Indicate if during the fiscal exercise your partners, shares, or equivalent were sold by the taxpayer, if the latter complied with what is provided in Article 26, Fraction XI of the CFF 01D134000 Has shareholders resident in the country 01D135000 If yes to the previous index, are they registered in the Federal Registry of Taxpayers (Article 27 CFF) 01D136000 Is obliged to request the registration in the RFC of its partners or shareholders resident abroad (Article 27 CFF) 01D137000 If yes to the previous index, are they registered in the Federal Registry of Taxpayers 01D138000 Has inventories registered in its accounting 01D139000 If yes, maintains control of inventories of merchandise, raw materials, work in progress, and finished products, as appropriate (Article 76, Fraction XIV of the LISR) 01D142000 Conducted operations with the general public 01D143000 Has employees 01D151000 If no to the question of index 01D143000, has any personnel service contract (outsourcing) 01D157000 Alienation of goods 01D158000 Provision of services 01D159000 Granting of temporary use or enjoyment of goods 01D160000 Dividends obtained from residents abroad without a permanent establishment in Mexico 01D161000 Dividends obtained from residents abroad subject to preferential tax regimes 01D162000 Others, if yes specify below:
01D166000 Obtained loss from the alienation of accounts and documents receivable during the exercise 01D167000 The accounts and documents receivable during the exercise were assigned as part of a restructuring or payment of dividends or profits 01D169000 Kept accounting in accordance with Article 28 of the CFF, its regulations, and with Article 32, Fraction I of the LIVA 01D170000 The supporting documentation of the records or entries is available at your fiscal address (Article 28, Fraction III of the CFF) 01D177000 Journal 01D178000 Ledger 01D179000 Minutes of meetings of partners or shareholders 01D180000 Partners or shareholders 01D181000 Conducted derivative financial operations (Article 20 of the LISR) 01D185000 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 (Article 24 of the LISR) 01D186000 The taxpayer participated in a restructuring in which an undue transmission of fiscal losses was generated (Article 69-B bis of the CFF) 01D188000 The taxpayer changed the business model. 01D189000 Issue receipts for the activities carried out and preserve the files (Articles 76, Fractions II and XVII and 110, Fraction III and IV of the LISR) 01D210000 Indicate if you alienated shares or intangibles during the exercise 01D212000 Is a related party 01D214000 Is a related party 01D216000 Is a related party 01D218000 Is a related party 01D220000 Is a related party 01D225000 Made withholding 01D227000 In case of having fiscal loss in the alienation of shares, presented notice within ten days following the date of the operation

60 OFFICIAL GAZETTE Friday, January 13, 2023
01D230000 Indicate if you transmitted monetary assets by more than 51% 01D231000 Indicate if you carried out a refund or reduction of shares 01D232000 Indicate if you refunded premium on share subscription 01D236000 Indicate if you carried out a refund or reduction of shares derived from absorption of financial losses 01D237000 Be strictly indispensable for the purposes of your activity, except for authorized donations for their deduction by tax provisions (Articles 27, Fraction I and 105, Fraction II of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RISR) 01D239000 Be backed by fiscal receipts (Articles 27, Fraction III and 105 last paragraph of the LISR, as well as with the applicable rules of the RMF for 2022) 01D240000 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 (Articles 27, Fraction III and 105 last paragraph of the LISR and 42 of the RISR, as well as with the applicable rules of the RMF for 2022) 01D241000 Be duly registered in accounting (Articles 27, Fraction IV and 105 last paragraph of the LISR and 44 of the RISR) 01D242000 Be deducted only once (Articles 27, Fraction IV and 105, Fraction IV of the LISR) 01D244000 That in the fiscal receipt, the Value Added Tax appears expressly and separately when appropriate (Articles 27, Fraction VI and 105 last paragraph of the LISR) 01D255000 In the case of payments made to commission agents and brokers resident abroad, comply with the information and documentation requirements set forth in Article 52 of the RLISR 01D256000 That upon carrying out the corresponding operations or at the latest on the last day of the exercise, the requirements that for each particular deduction the LISR establishes were met (Articles 27, Fraction XVIII and 105 last paragraph of the LISR and 53 and 54 of the RISR, as well as with the applicable rules of the RMF for 2022) 01D257000 The fiscal receipts meet the requirements established by tax provisions and were obtained at the latest on the day you should have presented your declaration and that the issuance dates corresponded to the exercise for which the deduction was made (Articles 27, Fraction XVIII and 105 last paragraph of the LISR) 01D268000 Were considered non-deductible all concepts that applied to you referring to Article 28 of the LISR 01D275000 In the case of payments made to commission agents and brokers resident abroad, comply with the information and documentation requirements set forth in Article 52 of the RLISR 01D351000 Maintained investments through trusts for the acquisition or construction of real estate (fibras) 01D352000 If yes to the previous index, complied with all requirements provided in Articles 187 and 188 of the LISR 01D353000 Was part of a trust for the acquisition or construction of real
estate (fibra) 01D354000 If yes to the previous index, complied with all requirements provided in Articles 187 and 188 of the LISR 01D360000 Conducted operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad (if yes, complete Annex 28) 01D376000 Considered as effectively collected the counterprestations when received in cash, in goods or in services, even though those may have 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 counterprestations (Article 1-B of the LIVA) 01D378000 Considered as value to calculate the tax, the amount effectively collected, as well as amounts additionally charged or collected from the acquirer for other taxes, duties, normal or moratory interests, conventional penalties or any other concept (Articles 12, 18 and 23 of the LIVA and 42, 43, 44 and 45 of the RIVA, as well as with the applicable rules of the RMF for 2022) 01D382000 Applied the option of Article 5-B of the LIVA for the proration of the unidentified tax with taxable activities, for which the 0% rate and exempt rates apply 01D383000 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 realization of activities other than importation, for which the tax established in this LIVA must be paid or to which the 0% rate applies (Article 5, Fraction I of the LIVA)

Friday, January 13, 2023 OFFICIAL GAZETTE 61
01D384000 The credited Value Added Tax was explicitly transferred and appeared separately in the receipts (Article 5, Fraction II of the LIVA) 01D385000 The transferred Value Added Tax was effectively paid in the month in question (Article 5, Fraction III of the LIVA) 01D386000 Regarding the Value Added Tax transferred that had been withheld in accordance with Article 1-A, it was credited in the monthly payment declaration following the declaration in which the withholding was made (Article 5, Fraction IV of the LIVA) 01D387000 Regarding the Value Added Tax transferred that had been withheld in accordance with Article 1-A of this Law, said withholding was paid in the terms and deadlines established (Article 5, Fraction IV of the LIVA) 01D388000 The tax corresponding to expenditures other than investments was credited in its entirety because activities exclusively for which one must pay the tax were carried out, or the 0% rate applies to them (Article 5, Fraction V subsection a) of the LIVA) 01D399000 Was obliged to pay the IEPS in the exercise 01D400000 Opted to apply the fiscal incentive in matter of ISR of the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018 (if yes, complete from index 01180118000000 to 01180146000000 of Annex 18) 01D402000 Is registered in the beneficiary roster of the incentive for the northern border region 01D406000 Ceased to apply the fiscal incentive in matter of ISR indicated in the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018 01D409000 Presented at the latest in 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 payment of the corresponding ISR. 01D447000 The age of the fiscal address, or of some branch, establishment or other in the northern border region is less than 18 months 01D450000 In addition to the northern border region incentive, applied another fiscal treatment that grants additional benefits or fiscal incentives, including exemptions or subsidies. 01D453000 Collaborated with the annual program of real-time verification referred to in Article seven, second paragraph, Fraction IV, of the Decree of fiscal incentives northern border region, published in the DOF on December 30, 2020. 01D457000 Opted to apply the fiscal incentive in matter of IVA indicated in the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018 01D459000 (a) alienation of goods 01D460000 (b) provision of independent services 01D461000 (c) granting of temporary use or enjoyment of goods 01D462000 Ceased to apply the fiscal incentive in matter of IVA, indicated in the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018. 01D465000 Is a natural or legal person with business activities obliged to make withholding for the services referred to
in Fraction IV of Article 1, of the IVA Law 01D466000 If the answer to the previous question is affirmative, indicate if you opted to make the IVA withholding at the reduced rate of 3% of the value of the counterprestation effectively paid 01D504000 Is obliged to carry volumetric control 01D505000 Is importer of a specific sector 01D507000 Opted to apply the fiscal incentive in matter of ISR of the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020 (if yes, complete from index 01180147000000 to 01180175000000 of Annex 18) 01D509000 Is registered in the beneficiary roster of the incentive for the southern border region 01D513000 Ceased to apply the fiscal incentive in matter of ISR indicated in the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020 01D516000 Presented at the latest in 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 payment of the corresponding ISR 01D554000 The age of the fiscal address, or of some branch, establishment or other in the southern border region is less than 18 months 01D557000 In addition to the southern border region incentive, applied another fiscal treatment that grants additional benefits or fiscal incentives, including exemptions or subsidies. 01D560000 Collaborated with the annual program of real-time verification referred to in Article seven, second paragraph, Fraction VI of the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020.

62 OFFICIAL GAZETTE Friday, January 13, 2023
01D564000 Opted to apply the fiscal incentive in matter of IVA indicated in the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020 01D566000 (a) alienation of goods 01D567000 (b) provision of independent services 01D568000 (c) granting of temporary use or enjoyment of goods 01D569000 Ceased to apply the fiscal incentive in matter of IVA, indicated in the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020. 01D572000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in Fraction IV of Article 1, of the IVA Law 01D573000 If the answer to the previous question is affirmative, indicate if you opted to make the IVA withholding at the reduced rate of 3% of the value of the counterprestation effectively paid 01D611000 Is obliged to carry volumetric control 01D612000 Is importer of a specific sector Two-character alphabetic data, (yes, no) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.). 01D077000 Indicate if you promoted lawsuits that are pending resolution regarding deconsolidation 01D090000 The requirements established in the resolution (authorization or consultation) were met 01D140000 Indicate if you identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire audited fiscal exercise 01D141000 Indicate if you verified that the operations with that client or supplier do not have fiscal effect in accordance with Article 69-B of the CFF 01D150000 Created a reserve for pension or retirement funds for staff or well made changes to said fund (Article 29 of the LISR and 65 of the RISR) 01D171000 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 (Articles 32, Fraction II of the LIVA and 35 of the RIVA) 01D172000 Issued and delivered fiscal receipts (Articles 32, Fraction III of the LIVA, 20 and 74 of the RIVA) 01D173000 Issued fiscal receipts for the withholdings of the tax that are made in the cases provided for in Article 1-A, (Article 32, Fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 01D174000 Provided monthly and in time to the tax authorities, information about the persons to whom taxes were withheld (Article 32, Fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 01D175000 Provided monthly and in time 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 one was not obliged to pay (Article 32, Fraction VIII of the LIVA, as well as with the
applicable rules of the RMF for 2022) 01D187000 The shares of the taxpayer related to the restructuring referred to in the previous index remained in the restructured group during the audited exercise 01D190000 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 (Article 76, Fraction III of the LISR) 01D191000 Take inventory of stock on the date of the end of the exercise (Articles 76, Fraction IV and 110, Fraction V or on a different date according to Articles 110 and 192 of the RISR) 01D192000 Keep a record of the operations carried out with securities issued in series (Articles 76, Fraction VIII of the LISR and 111 of the RISR) 01D193000 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 (Article 76, Fraction XI subsection a) of the LISR) 01D194000 Provide to the partners or shareholders to whom dividends were paid, a fiscal receipt indicating their amount, where it indicates if the dividends come from any specific account or register (Article 76, Fraction XI subsection b) of the LISR) 01D195000 Present in time the declaration of operations carried out in the previous calendar year, through trusts by which business activities are carried out in which you intervened (Article 76, Fraction XIII of the LISR)

Friday, January 13, 2023 OFFICIAL GAZETTE 63
01D196000 Inform tax authorities, as indicated by tax provisions, about benefits received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount exceeds one hundred thousand pesos (articles 76, fraction XV and 110, fraction VII of the Income Tax Law) 01D197000 Make known in the ordinary general assembly of shareholders or partners a report in which compliance with tax obligations for the immediate preceding fiscal year is reported (articles 76, fraction XIX of the Income Tax Law and 116 of the Income Tax Law Regulations) 01D198000 Inform tax authorities about loans, contributions for future capital increases, or capital increases received in cash, in national or foreign currency, greater than $600,000 (articles 18, fraction XI and 76, fraction XVI of the Income Tax Law, as well as with the applicable rules of the 2022 Fiscal Miscellaneous Resolution) 01D199000 Withhold and remit the additional ISR at a rate of 10% on distributed dividends or profits (article 140, second paragraph of the Income Tax Law) 01D200000 Alienation of assets (articles 17, fraction I of the Income Tax Law, as well as with the applicable rules of the 2022 Fiscal Miscellaneous Resolution) 01D201000 Provision of services (articles 17, fraction I of the Income Tax Law, as well as with the applicable rules of the 2022 Fiscal Miscellaneous Resolution) 01D202000 Granting of temporary use or enjoyment of assets (articles 17, fraction II of the Income Tax Law) 01D203000 Financial lease contracts (articles 17, fraction III and 40 of the Income Tax Law) 01D204000 Installment sales. Agreed price (articles 17, fraction III, second paragraph and 40 of the Income Tax Law) 01D205000 Installment sales. Collected price (articles 17, fraction III, third paragraph and 40 of the Income Tax Law) 01D206000 Debts not covered by prescription, forgiveness, or notorious practical impossibility of collection (article 17, fraction IV of the Income Tax Law) 01D207000 Real estate construction contracts. That estimates are authorized or approved for collection (articles 17, penultimate paragraph of the Income Tax Law and 17, 18 and 19 of the Income Tax Law Regulations) 01D208000 Real estate construction contracts. That estimates are effectively paid (articles 17 of the Income Tax Law and 17, 18 and 19 of the Income Tax Law Regulations) 01D209000 Considered as taxable income of the fiscal year the estimates for work progress as provided in article 1.7. of the Decree published in the Official Gazette on December 26, 2013. 01D238000 In the case of donations, complied with all requirements for their deduction (articles 27, fraction I of the Income Tax Law and 36, 37, 38, 107, 108, 124, 125 and 131 of the Income Tax Law Regulations) 01D243000 Comply with obligations regarding withholding and remittance of taxes payable by third parties, as well as other established formalities (articles 27, fraction V and 105, last paragraph of the Income Tax Law) 01D245000 In the case of
interest on borrowed capital, these have been invested in the business purposes (articles 27, fraction VII of the Income Tax Law and 45 of the Income Tax Law Regulations) 01D246000 For borrowed capital and granting of loans to third parties, the cap established for their deduction was applied (article 27, fraction VII of the Income Tax Law) 01D247000 Payments to individuals, coordinated legal entities, civil societies or associations, those who provide domestic services of water supply and garbage collection, and those who obtain donations, were deducted when they were effectively paid (article 27, fraction VIII of the Income Tax Law) 01D248000 In the case of fees or gratuities to administrators, trustees, directors, general managers or members of the board of directors, supervision, advisory or of any other kind, the requirements to which they are subject were met (article 27, fraction IX of the Income Tax Law) 01D249000 In 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 (articles 27, fraction X and 105, last paragraph of the Income Tax Law) 01D250000 For social welfare expenses, it was verified that the corresponding benefits were granted generally for the benefit of all workers and that in the case of food vouchers granted to workers, the delivery is made through authorized electronic wallets. (articles 7 and 27, fraction XI of the Income Tax Law and 46, 47, 48 and 50 of the Income Tax Law Regulations) 01D251000 When there are contributions to savings funds, in addition to the requirement established in the previous index, it was verified that the amount of the contributions made was equal to the amount contributed by the workers and did not exceed the limits established in the tax provisions (articles 27, fraction XI and 105, last paragraph of the Income Tax Law and 49 of the Income Tax Law Regulations) 01D252000 It was verified that the acquisition cost or the interest derived from received credits correspond to market rates and when they have exceeded, the excess was considered non-deductible (articles 27, fraction XIII and 105, last paragraph of the Income Tax Law)

64 OFFICIAL GAZETTE Friday, January 13, 2023
01D253000 In the case of import of goods, legal requirements for their import were met (articles 27, fraction XIV and 105, last paragraph of the Income Tax Law and other applicable customs provisions) 01D254000 In the case of losses from uncollectible credits, they were considered realized in the month in which the prescription period expired, whichever corresponds, or earlier whenever there was a notorious practical impossibility of collection and it can be proven (article 27, fraction XV of the Income Tax Law). 01D258000 In the case of advances for expenses, the established requirements for their deduction were met (articles 27, fraction XVIII and 105, last paragraph of the Income Tax Law). 01D259000 When workers have been entitled to the employment subsidy, the corresponding amounts were effectively delivered to them (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, 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 on December 11, 2013) 01D260000 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 (articles 27, fraction XX of the Income Tax Law and 107, 109 and 124 of the Income Tax Law Regulations, as well as with the applicable rules of the 2022 Fiscal Miscellaneous Resolution) 01D261000 In the case of investments, applied the percentages authorized by the Income Tax Law 01D262000 In the case of travel expenses when they were destined for lodging, food, transportation, temporary use or enjoyment of automobiles and payment of mileage, complied with the established requirements for their deduction (articles 28, fraction V and 103, last paragraph of the Income Tax Law and 57 and 58 of the Income Tax Law Regulations) 01D263000 In the case of granting temporary use or enjoyment of automobiles and aircraft, complied with the established requirements for their deduction (articles 28, fraction XIII and 103, last paragraph of the Income Tax Law and 60 of the Income Tax Law Regulations) 01D264000 In the case of the two previous concepts, they were expenses incurred by partners, shareholders or their relatives without a labor relationship 01D265000 In the case of loss from 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 (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 with the applicable rules of the 2022 Fiscal Miscellaneous Resolution) 01D266000 In the case of restaurant consumption, the
established requirements for their deduction were met (articles 28, fraction XX and 103, last paragraph of the Income Tax Law and 61 of the Income Tax Law Regulations) 01D267000 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 (articles 36, fractions II and III respectively and 104 of the Income Tax Law) 01D269000 In the case of interest derived from debt, the established requirements for their deduction were met (article 28, fraction XXVII of the Income Tax Law) 01D270000 In the case of net interest of the fiscal year, the established requirements for their deduction were met (article 28, fraction XXXII of the Income Tax Law) 01D272000 The debt is older than five years 01D273000 The debt was restructured with respect to the period indicated in the previous index 01D274000 Opted and complied with what is provided in article 30 of the Income Tax Law 01D302000 Transferred fiscal attributes such as tax losses, CUFIN, CUCA 01D355000 Has the supporting documentation for the payment of ISR paid abroad that was credited 01D356000 Complies with the requirements established in article 5 of the Income Tax Law to credit the ISR paid abroad 01D361000 Has a transfer pricing study for the operations carried out 01D363000 Credited tax paid in REFIPRES 01D365000 Complied with all requirements to apply withholding ISR from REFIPRE. 01D367000 Indicate if tax on income subject to REFIPRES was declared 01D370000 The taxpayer made any payment to a resident abroad, in which the ISR corresponding to said foreign resident was covered by the taxpayer itself 01D371000 Applied what is provided by article 1.13. of the Decree published in the Official Gazette on December 26, 2013 01D372000 Applied treaties to avoid double taxation

Friday, January 13, 2023 OFFICIAL GAZETTE 65
01D373000 Has the necessary documentation to prove residence in the country in question, in terms of article 4 of the Income Tax Law. 01D374000 Complied with all requirements to apply a preferential withholding rate. 01D375000 Applied what is provided in article 1.4. of the Decree published in the Official Gazette on December 26, 2013. 01D377000 Considered as alienation the value of the shortage of goods in its inventories (articles 8 of the VAT Law and 25 of the VAT Law Regulations) 01D379000 The acquisition or temporary use or enjoyment of intangible assets (articles 24, fractions II and III of the VAT Law and 50 of the VAT Law Regulations) 01D380000 The utilization in national territory of independent services, except those derived from international transport (articles 24, fraction V of the VAT Law, 48 and 49 of the VAT Law Regulations) 01D381000 Carried out exports of goods or services by concept of alienation or temporary use or enjoyment of intangible assets or by the utilization abroad of services provided (articles 29, fractions II, III and iv of the VAT Law and 57 to 63 of the VAT Law Regulations) 01D389000 The tax corresponding to expenditures other than investments was not credited, having carried out activities exclusively for which it should not pay the tax (article 5, fraction V, subsection b) of the VAT Law) 01D390000 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 (article 5, fraction V, subsection c) of the VAT Law as well as with the applicable rules of the 2022 Fiscal Miscellaneous Resolution) 01D391000 Credited the tax corresponding to investments according to their usual destination, in its entirety, having carried out activities exclusively for which it must pay the tax or to which the 0% rate is applicable (article 5, fraction V, subsection d) point 1 of the VAT Law as well as with the applicable rules of the 2022 Fiscal Miscellaneous Resolution) 01D392000 Did not credit the tax corresponding to investments, according to their usual destination, having carried out activities exclusively for which it should not pay the tax (article 5, fraction V, subsection d) point 2 of the VAT Law) 01D393000 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 (article 5, fraction V, subsection
d) point 3 of the VAT Law as well as with the applicable rules of the 2022 Fiscal Miscellaneous Resolution) 01D394000 In subsequent months, the investments ceased to be destined exclusively to the activities for which they were intended (article 5, fraction V, subsection d) point 4 of the VAT Law) 01D395000 If affirmative, made adjustments to the value of the Creditable Tax (article 5-A of the VAT Law and 19 of the VAT Law Regulations) 01D396000 In the case of net interest of the fiscal year, verified that the crediting of VAT derived from interest was complied with the established requirements for its crediting (article 5, fraction I of the VAT Law) 01D397000 Applied what is provided in article 2.1. of the Decree published in the Official Gazette on December 26, 2013 01D398000 Applied what is provided in article 2.2. of the Decree published in the Official Gazette on December 26, 2013 01D448000 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 Official Gazette on December 31, 2018, is applicable 01D449000 Located in the circumstances of article sixth, fraction XI of the Decree on fiscal stimuli for the northern border region, published in the Official Gazette on December 31, 2018 01D464000 Located in the circumstances of articles tenth third, fraction IV of the Decree on fiscal stimuli for the northern border region, published in the Official Gazette on December 31, 2018 01D555000 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 Official Gazette on December 30, 2020, is applicable 01D556000 Located in the circumstances of article sixth, fraction XI of the Decree on fiscal stimuli for the southern border region, published in the Official Gazette on December 30, 2020 01D571000 Located in the circumstances of articles tenth second, fraction V of the Decree on fiscal stimuli for the southern border region, published in the Official Gazette on December 30, 2020

66 OFFICIAL GAZETTE Friday, January 13, 2023
Three-character alphabetic data, (yes, no or n/a) in uppercase.
These data may not contain special signs (commas, brackets, parentheses, etc.).
01D050000 Date of presentation of the notice "credit for concept of tax losses" (option contained in article second, fraction VIII of the transitional provisions of the Income Tax Law in force from January 1, 2016) 01D054000 Date of presentation of the notice 01D055000 Date of presentation of the complementary declaration (1) relative to tax differences payable. 01D056000 Date of presentation of the complementary declaration (2) relative to tax differences payable. 01D057000 Date of presentation of the complementary declaration (3) relative to tax differences payable. 01D058000 Date of presentation of the complementary declaration (4) relative to tax differences payable. 01D059000 Date of presentation of the complementary declaration (5) relative to tax differences payable. 01D060000 Date of presentation of the complementary declaration (6) relative to tax differences payable. 01D061000 Date of presentation of the complementary declaration (7) relative to tax differences payable. 01D062000 Date of presentation of the complementary declaration (8) relative to tax differences payable. 01D092000 Date of office 1 01D094000 Date of office 2 01D096000 Date of office 3 01D099000 Date of resolution 1 01D101000 Date of resolution 2 01D103000 Date of resolution 3 01D105000 Date of sending of the multiple information declaration. (normal) 01D106000 Date of sending of the multiple information declaration. (last complementary) 01D113000 Date of presentation of the normal information declaration 01D114000 Date of presentation of the information declaration (last complementary) 01D277000 Date on which the merger took effect 01D301000 Date on which the spin-off took effect 01D347000 Start date of the liquidation 01D404000 Date of authorization to apply the ISR fiscal stimulus 01D408000 Date on which the ISR fiscal stimulus ceased to be applied for any of the previous circumstances 01D411000 (1) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D414000 (2) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D417000 (3) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D420000 (4) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D423000 (5) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D426000 (6) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D429000 (7) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D432000 (8) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was
applied 01D435000 (9) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D438000 (10) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D441000 (11) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied

Friday, January 13, 2023 OFFICIAL GAZETTE 67
01D444000 (12) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D454000 Date of presentation of the annual collaboration report to the real-time verification program 01D458000 Date of presentation of the notice of application of the VAT fiscal stimulus indicated in the Decree on fiscal stimuli for the northern border region, published in the Official Gazette on December 31, 2018 01D463000 Date on which the VAT stimulus ceased to be applied 01D468000 (1) date of presentation of the remittance of withheld VAT 01D471000 (2) date of presentation of the remittance of withheld VAT 01D474000 (3) date of presentation of the remittance of withheld VAT 01D477000 (4) date of presentation of the remittance of withheld VAT 01D480000 (5) date of presentation of the remittance of withheld VAT 01D483000 (6) date of presentation of the remittance of withheld VAT 01D486000 (7) date of presentation of the remittance of withheld VAT 01D489000 (8) date of presentation of the remittance of withheld VAT 01D492000 (9) date of presentation of the remittance of withheld VAT 01D495000 (10) date of presentation of the remittance of withheld VAT 01D498000 (11) date of presentation of the remittance of withheld VAT 01D501000 (12) date of presentation of the remittance of withheld VAT 01D511000 Date of authorization to apply the ISR fiscal stimulus 01D515000 Date on which the ISR fiscal stimulus ceased to be applied for any of the previous circumstances 01D518000 (1) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D521000 (2) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D524000 (3) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D527000 (4) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D530000 (5) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D533000 (6) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D536000 (7) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D539000 (8) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D542000 (9) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D545000 (10) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D548000 (11) date of presentation of the complementary declaration relative to the
provisional payment in which the stimulus was applied 01D551000 (12) date of presentation of the complementary declaration relative to the provisional payment in which the stimulus was applied 01D561000 Date of presentation of the annual collaboration report to the real-time verification program. 01D565000 Date of presentation of the notice of application of the VAT fiscal stimulus indicated in the Decree on fiscal stimuli for the southern border region, published in the Official Gazette on December 30, 2020 01D570000 Date on which the VAT stimulus ceased to be applied 01D575000 (1) date of presentation of the remittance of withheld VAT 01D578000 (2) date of presentation of the remittance of withheld VAT 01D581000 (3) date of presentation of the remittance of withheld VAT 01D584000 (4) date of presentation of the remittance of withheld VAT 01D587000 (5) date of presentation of the remittance of withheld VAT 01D590000 (6) date of presentation of the remittance of withheld VAT

68 DIARIO OFICIAL Viernes 13 de enero de 2023
01D593000 (7) date of presentation of the withheld VAT payment 01D596000 (8) date of presentation of the withheld VAT payment 01D599000 (9) date of presentation of the withheld VAT payment 01D602000 (10) date of presentation of the withheld VAT payment 01D605000 (11) date of presentation of the withheld VAT payment 01D608000 (12) date of presentation of the withheld VAT payment Data on the date of the official letter, resolution, supplementary declaration, withheld VAT payment, and submission of the multiple informative declaration. These data will be composed of ten alphanumeric characters corresponding to the date of the official letter, resolution, and submission of the multiple informative declaration (two for the day, two for the month, and four for the year, separated by slashes /). 01D009000 Trustor's name or corporate name 01D010000 Trustee's name or corporate name 01D011000 Trust beneficiary's name or corporate name (1) 01D012000 Trust beneficiary's name or corporate name (2) 01D013000 Trust beneficiary's name or corporate name (3) 01D079000 Name of the issuer of the shares that were disposed of 01D087000 Specify the criterion number(s) 01D091000 Official letter number 1 01D093000 Official letter number 2 01D095000 Official letter number 3 01D098000 Resolution number 1 01D100000 Resolution number 2 01D102000 Resolution number 3 01D108000 Identification number (field 1) 01D109000 Identification number (field 2) 01D110000 Identification number (field 3) 01D111000 Identification number (field 4) 01D112000 Identification number (field 5) 01D211000 Buyer name 1 01D213000 Buyer name 2 01D215000 Buyer name 3 01D217000 Buyer name 4 01D219000 Buyer name 5 01D279000 Merger: name or corporate name 01D281000 Merged 1: name or corporate name 01D283000 Merged 2: name or corporate name 01D285000 Merged 3: name or corporate name 01D287000 Merged 4: name or corporate name 01D289000 Merged 5: name or corporate name 01D291000 Merged 6: name or corporate name 01D293000 Merged 7: name or corporate name 01D295000 Merged 8: name or corporate name 01D297000 Merged 9: name or corporate name 01D299000 Merged 10: name or corporate name 01D403000 Official letter number authorizing the application of the ISR tax incentive 01D405000 Number or registration key in the beneficiary registry for the northern border region incentive 01D446000 Indicate whether the applied tax incentive is for domicile, branch, establishment, or other 01D451000 Benefit obtained, derived from the application of the tax incentive applied 01D455000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 01D456000 Place of presentation of the annual collaboration report to the real-time verification program.

Viernes 13 de enero de 2023 DIARIO OFICIAL 69
01D506000 In case of affirmative answer to the previous index, indicate which one 01D510000 Official letter number authorizing the application of the ISR tax incentive 01D512000 Number or registration key in the beneficiary registry for the southern border region incentive 01D553000 Indicate whether the applied tax incentive is for domicile, branch, establishment, or other 01D558000 Benefit obtained, derived from the application of the tax incentive applied 01D562000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 01D563000 Place of presentation of the annual collaboration report to the real-time verification program. 01D613000 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.). 01D036000 RFC 1 01D037000 RFC 2 01D038000 RFC 3 01D039000 RFC 4 01D040000 RFC 5 01D122000 (specify previous name) 01D123000 (specify previous name) 01D124000 (specify previous name) 01D125000 (specify previous name) 01D126000 (specify previous name) 01D152000 (specify outsourcing company name) 01D153000 (specify outsourcing company name) 01D154000 (specify outsourcing company name) 01D155000 (specify outsourcing company name) 01D156000 (specify outsourcing company name) 01D278000 Merger: RFC 01D280000 Merged 1: RFC 01D282000 Merged 2: RFC 01D284000 Merged 3: RFC 01D286000 Merged 4: RFC 01D288000 Merged 5: RFC 01D290000 Merged 6: RFC 01D292000 Merged 7: RFC 01D294000 Merged 8: RFC 01D296000 Merged 9: RFC 01D298000 Merged 10: RFC 01D303000 Spin-off 1: RFC 01D307000 Spin-off 2: RFC 01D311000 Spin-off 3: RFC 01D315000 Spin-off 4: RFC 01D319000 Spin-off 5: RFC 01D323000 Spin-off 6: RFC 01D327000 Spin-off 7: RFC 01D331000 Spin-off 8: RFC 01D335000 Spin-off 9: RFC 01D339000 Spin-off 10: RFC 01D343000 Spin-off: RFC 01D348000 (liquidator 1 specify name designation or corporate name) 01D349000 (liquidator 2 specify name designation or corporate name) 01D350000 (liquidator 3 specify name designation or corporate name)

70 DIARIO OFICIAL Viernes 13 de enero de 2023
Data, Federal Taxpayer Registry.
Alphanumeric data of maximum 13 characters composed of:

four letters for individuals; or underscore and three letters for legal entities.
six numeric characters corresponding to the date (two characters for year, two for month, and two for day).
three alphanumeric characters for homonymy.
Use of uppercase alphabetic characters.
This data may not contain special signs (commas, brackets, parentheses, etc., except the & character). 01D163000 Specify 01D164000 Specify 01D165000 Specify For the purposes of these indices, data referring to the "others" concept will be recorded in the concept. Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 01D006000 In case of negative answer to all questions in indices 01D003000, 01D004000, and 01D005000 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.). 01D081000 Sale price of the disposed shares 01D082000 Amount of profit or (loss) determined by the disposal of shares. 01D085000 In case your answer to the previous question is affirmative, indicate the amount of the loss from share disposal updated to the end of the fiscal year 01D144000 Number of workers 01D145000 Total ISR withheld and paid on salaries 01D146000 Total ISR withheld and paid on assimilated to salaries 01D147000 Employment subsidy delivered in cash to workers in the fiscal year 01D148000 Total income from salaries and wages and assimilated concepts 01D149000 Total exempt income from salaries and wages 01D168000 VAT amount that originated said operation 01D176000 VAT amount withheld from you regarding services referred to in fraction IV of article 1-A of the VAT Law 01D183000 Amount of taxable gain in the fiscal year 01D184000 Amount of deductible loss in the fiscal year 01D221000 Total income from sale of shares 01D222000 Total income from sale of intangibles 01D223000 Total average cost of disposed shares 01D224000 Total amount of original adjusted investment 01D226000 Amount of payment for the operation 01D228000 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 ISR Law 01D229000 Deductible amount from financial derivative operations agreed outside recognized markets. 01D233000 Amount of refund or capital reduction effected 01D234000 Income Tax derived from fraction I of article 78 01D235000 Income Tax derived from fraction II of article 78 01D271000 Amount of debt generating interest payable 01D304000 Asset value:
01D305000 Liability value:
01D306000 Share capital value:
01D308000 Asset value:

Viernes 13 de enero de 2023 DIARIO OFICIAL 71
01D309000 Liability value:
01D310000 Share capital value:
01D312000 Asset value:
01D313000 Liability value:
01D314000 Share capital value:
01D316000 Asset value:
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:
01D332000 Asset value:
01D333000 Liability value:
01D334000 Share capital value:
01D336000 Asset value:
01D337000 Liability value:
01D338000 Share capital value:
01D340000 Asset value:
01D341000 Liability value:
01D342000 Share capital value:
01D344000 Asset value:
01D345000 Liability value:
01D346000 Share capital value:
01D357000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad 01D358000 Amount of ISR paid abroad from foreign source of wealth 01D359000 Amount of non-creditable and non-deductible ISR under article 5 of the ISR Law 01D362000 Total taxable or gross income in the fiscal year from REFIPRES 01D364000 Amount of foreign tax credit 01D366000 Amount of withheld Income Tax credit 01D368000 Amount of tax on income subject to REFIPRES 01D369000 Amount of dividends or profits subject to preferential tax regimes under the tenth paragraph of article 177 of the ISR Law 01D412000 (1) Amount paid in the supplementary declaration 01D415000 (2) Amount paid in the supplementary declaration 01D418000 (3) Amount paid in the supplementary declaration 01D421000 (4) Amount paid in the supplementary declaration 01D424000 (5) Amount paid in the supplementary declaration 01D427000 (6) Amount paid in the supplementary declaration 01D430000 (7) Amount paid in the supplementary declaration 01D433000 (8) Amount paid in the supplementary declaration 01D436000 (9) Amount paid in the supplementary declaration 01D439000 (10) Amount paid in the supplementary declaration 01D442000 (11) Amount paid in the supplementary declaration 01D445000 (12) Amount paid in the supplementary declaration 01D452000 Amount of the benefit 01D469000 (1) Amount paid 01D472000 (2) Amount paid 01D475000 (3) Amount paid

72 DIARIO OFICIAL Viernes 13 de enero de 2023
01D478000 (4) Amount paid
01D481000 (5) Amount paid
01D484000 (6) Amount paid
01D487000 (7) Amount paid
01D490000 (8) Amount paid
01D493000 (9) Amount paid
01D496000 (10) Amount paid
01D499000 (11) Amount paid
01D502000 (12) Amount paid
01D519000 (1) Amount paid in the supplementary declaration 01D522000 (2) Amount paid in the supplementary declaration 01D525000 (3) Amount paid in the supplementary declaration 01D528000 (4) Amount paid in the supplementary declaration 01D531000 (5) Amount paid in the supplementary declaration 01D534000 (6) Amount paid in the supplementary declaration 01D537000 (7) Amount paid in the supplementary declaration 01D540000 (8) Amount paid in the supplementary declaration 01D543000 (9) Amount paid in the supplementary declaration 01D546000 (10) Amount paid in the supplementary declaration 01D549000 (11) Amount paid in the supplementary declaration 01D552000 (12) Amount paid in the supplementary declaration 01D559000 Amount of the benefit 01D576000 (1) Amount paid 01D579000 (2) Amount paid 01D582000 (3) Amount paid 01D585000 (4) Amount paid 01D588000 (5) Amount paid 01D591000 (6) Amount paid 01D594000 (7) Amount paid 01D597000 (8) Amount paid 01D600000 (9) Amount paid 01D603000 (10) Amount paid 01D606000 (11) Amount paid 01D609000 (12) Amount paid For the purposes of these data, figures referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data may not contain special signs such as: peso sign, commas, periods, parentheses, etc., they must consist only of digits from 0 to 9. Amount-indicating quantities must be recorded in pesos, not in thousands of pesos. 01D080000 01D079000 Percentage of participation in the capital of the issuer of the shares that were disposed of. 01D401000 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 01D508000 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.

Viernes 13 de enero de 2023 DIARIO OFICIAL 73
Annex Data to be provided
1.- Statement of financial position 2022 and 2022 and variation in pesos with respect to the previous fiscal year. 2.- Statement of comprehensive income Total 2022 and 2021, related parties 2022 and 2021, unrelated parties 2022 and 2021. 3.- Statement of changes in equity Share capital from contributions, share capital from capitalization, contributions for future increases in capital, share subscription premium, legal reserve, net profit, net loss, retained profits from previous years, accumulated losses from previous years, other comprehensive income (debtor), other comprehensive income (creditor), excess in the update of equity, insufficiency in the update of equity, result from holding non-monetary assets, other creditor equity accounts, other debtor equity accounts, and total equity. 4.- Statement of cash flows 2022 and 2021. 5.- Analytical integration of net sales or income 2022 and 2021, variation in pesos with respect to previous fiscal year, related parties 2022 and 2021, unrelated parties 2022 and 2021, total taxable for ISR 2022 and 2021, total non-taxable for ISR 2022 and 2021. Total 2022 and 2021, related parties 2022 and 2021, unrelated parties 2022 and 2021 6.- Determination of cost of goods sold for accounting and Income Tax purposes Total 2022 and 2021, related parties 2022 and 2021, unrelated parties 2022 and 2021 7.- Comparative analysis of expense sub-accounts Manufacturing, sales, administrative, and general expenses 2022 and 2021; manufacturing, sales, administrative, and general expenses:
variation in pesos with respect to previous fiscal year; total 2022 and 2021; manufacturing, sales, administrative, and general expenses related parties and unrelated parties 2022 and 2021 total deductible for ISR 2022 and 2021; total non-deductible for ISR 2022 and 2021. 8.- Comparative analysis of sub-accounts of comprehensive financing result 2022 and 2021; taxable or deductible for ISR: 2022 and 2021; related parties and unrelated parties 2022 and 2021; non- taxable or not subject to ISR (income) non-deductible (expenses) for ISR 2022 and 2021. 9.- List of contributions payable by the taxpayer as direct subject or in their capacity as withholding agent Taxable base; contribution determined by audit payable or refundable, contribution payable or refundable balance determined by the taxpayer, difference and immaterial differences not investigated by audit. 10.- List of contributions to pay Amount corresponding to the audited fiscal year, amount from previous years, total contributions to pay, amount of the contribution in litigation. 11.- Reconciliation between accounting and tax result for Income Tax purposes 2022 and 2021, variation in pesos with respect to previous fiscal year 12.- Financial derivative operations contracted with residents abroad Amount contracted; fiscal effect it had in the fiscal year income (deduction); amount of the fiscal effect it had in the fiscal year; value agreed upon the underlying; indicate the amount of taxable income or (authorized deduction) generated 13.- Permanent investments in subsidiaries, associates, and affiliates residents abroad and in Mexico Amount of investment, amount of profits (losses) from previous years in the percentage of participation, amount of profit (loss) of the fiscal year in the percentage of participation and value of the investment. 14.- Partners or shareholders who had shares or partnership interests Amount of contributions that are not share subscription premium; amount of capital withdrawals; amount of loans:
effectuated and amount of loans received; amount of share subscription premium 15.- Reconciliation between audited income according to statement of comprehensive income and, taxable for Income Tax purposes and total acts or activities for VAT purposes 2022 and 2021, variation in pesos with respect to previous fiscal year 16.- Operations with related parties Value of the operation and/or investment for tax purposes (even with zero value), amount of taxpayer's tax adjustment so that the operation would be considered agreed as with independent parties in comparable operations, modified amount, ISR withheld

74 DIARIO OFICIAL Viernes 13 de enero de 2023
17.- Taxpayer information on their operations with related parties.
Data to be provided
18.- Informative data. Data to be provided
19.- Information on payments made for the determination of Deferred Income Tax by ded consolidation and paid until May 2022 (article ninth, fraction XVI DTLISR 2014) Calculation determined in accordance with article: 71 LISR 2013; with rule 1.3.6.4. RMF 2013; calculation determined in accordance with:
ninth transitional: fraction XV LISR 2014 and calculation determined in accordance with: ninth transitional, fraction XVIII LISR 2014. 20.- Information on payments made for the determination of Income Tax by deconsolidation and paid until May 2022 (article ninth, fraction XVIII DTLISR 2014) Fiscal year 2016, 2017, 2018, 2019 and 2020 of deferred ISR corresponding to the sixth previous fiscal year, determined in accordance with: ninth transitional: fraction XVIII LISR 2014 21.- Credit for fiscal losses (article second, fraction VIII of the transitional provisions of the Income Tax Law in force from January 1, 2016) Data to be provided 22.- Losses from disposal of shares in the determination of consolidated result or fiscal loss (article second, fraction IX of the transitional provisions of the Income Tax Law in force from January 1 of 2016) Data to be provided 23.- Operations carried out with residents abroad Amount of the operation, ISR withheld determined by audit, ISR withheld paid and difference 24.- Investments Pending balance to deduct at the beginning of the fiscal year, plus: MOI of the 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, pending balance to deduct at the end of the fiscal year 25.- Accounts and documents receivable and payable in national and foreign currency Balance in foreign currency, balance in national currency 26.- Loans Unpaid balance of the loan on December 31, 2021, total amount of interest paid and/or accrued, ISR withheld in the fiscal year, unpaid balance on December 31, 2022, total amount of interest deducted in the audited fiscal year. 28.- Operations subject to preferential tax treatment regimes Total amount of profits or fiscal losses in share participation, total taxable or gross income in the fiscal year, direct participation or average indirect participation per day of the taxpayer in the fiscal year (percentage): amount, contributions and refunds:
Total amount of investments or contributions made during the fiscal year, contributions and refunds: total amount of capital refunds received during the fiscal year, data of the Entity located in a preferential tax regime: total profits or fiscal losses of the fiscal year, data of the entity located in preferential tax regime: total distributed profits In the fiscal year, data of the entity located in a preferential tax regime: total amount of assets not subject to business activity, data of the entity located in a preferential tax regime:
total amount of assets subject to business activity, tax on income subject to REFIPRES 29.- Deduction of net interest of the fiscal year (article 28, fraction XXXII of the ISR Law) Amount of taxable income of the previous fiscal year of each of the persons members of the group or of each related party, amount of taxable income of the previous fiscal year of the taxpayer, total taxable income of the previous fiscal year of the taxpayer and of all persons members of the group or of all related parties, taxpayer's deduction limit, total interest accrued that derive from debts (deductible amounts), net interest pending to deduct from previous years (applicable from fiscal year 2021), total interest income accrued, net interest, profit (loss) fiscal, total 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 capture refer to the guide format.

Friday, January 13, 2023 OFFICIAL GAZETTE 75
For the purposes of these data, figures referring to the indicated data will be noted. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., it must consist only of the digits from 0 to 9. The indicative amounts must be noted in pesos, not in thousands of pesos.
Annex Data to provide
1.- Statement of financial position Text referring to the explanation of variations 5.- Analytical integration of sales or net income Text referring to the explanation of variations 7.- Comparative analysis of the subaccounts of expenses Text referring to the explanation of variations in manufacturing, sales, administrative, and general expenses. 4.1- Notes to the financial statements Text referring to the notes to the financial statements 9.1- Declaration Text referring to the declaration 11.- Reconciliation between the accounting and tax result for Income Tax purposes Text referring to the explanation of variations 15.- Reconciliation between the audited income according to the comprehensive income statement and the accumulable for Income Tax purposes and the total of acts or activities for Value Added Tax purposes Text referring to the explanation of variations Alphanumeric character data. This text may contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.
Annex Data to provide
1.- Statement of financial position Percentage in relation to total assets (fiscal year); percentage in relation to total assets (previous fiscal year); percentage of variation in pesos with respect to the previous fiscal year 5.- Analytical integration of sales or net income Percentage in relation to total sales or net income updated (fiscal year); percentage in relation to total sales or net income updated (previous fiscal year) and percentage of variation in pesos with respect to the previous fiscal year. 7.- Comparative analysis of the subaccounts of expenses Manufacturing expenses, sales expenses, administrative expenses and general expenses: percentage in relation to total expenses updated (fiscal year); percentage in relation to total expenses updated (previous fiscal year) and manufacturing expenses, sales expenses, administrative expenses and general expenses:
percentage of variation in pesos with respect to the previous fiscal year 9.- List of contributions due by the taxpayer as the direct subject or in their capacity as withholding agent Rate, tariff or fee 11.- Reconciliation between the accounting and tax result for Income Tax purposes Percentage in relation to the total of the current year (fiscal year), percentage in relation to the total of the current year (fiscal year), percentage of variation in pesos with respect to the previous fiscal year 12.- Derivative financial operations contracted with residents abroad % withholding on the gain 13.- Permanent investments in subsidiaries, associates and affiliates resident in the foreign country and in Mexico Percentage of participation in the entity's capital. 14.- Partners or shareholders who had shares or partnership interests Percentage of the partner or shareholder's participation in the exercise and percentage of the agreed interest rate in case of loans received 15.- Reconciliation between the audited income according to the comprehensive income statement and the accumulable 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 (fiscal year), percentage in relation to the total of the current year (fiscal year), percentage of variation in pesos with respect to the previous fiscal year

76 OFFICIAL GAZETTE Friday, January 13, 2023
Annex Data to provide
16.- Operations with related parties Rate
23.- Operations carried out with residents in the foreign country Rate 26.- Loans Percentage of the interest rate, ISR withholding rate 28.- Operations subject to preferential tax regimes Effective rate of Income Tax paid abroad (less than 75% of what would be paid in Mexico), direct participation or indirect average participation per day of the taxpayer in the exercise (percentage): percentage, in the case of income generated in participation with other entities, activity carried out by the entity in which it participates, operations with trust or with the entity or foreign figure fiscally transparent, description of the purpose of the trust, preferential rate by treaty 29.- Deduction of net interest of the exercise (article 28, fraction XXXII of the LISR) Proportion of income For the purposes of these data, figures referring to the indicated data will be noted. Alphanumeric character data with decimals. Amounts representing percentages will be noted with integers and two decimals, without the percentage sign. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., it must consist only of the digits from 0 to 9.
Annex Data to provide
10.- List of contributions to pay Credit institution or SAT; payment in installments (data from the free writing): folio number and receiving administration 12.- Derivative financial operations contracted with residents abroad Country of residence, type of operation contracted debt or equity; indicate if before the maturity of the term you carried out, type of currency., type of underlying 13.- Permanent investments in subsidiaries, associates and affiliates resident 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 tax purposes, destination of the loan and form of payment (transfer of funds, 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 23.- Operations carried out with residents in the foreign country 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 25.- Accounts and documents to receive and pay in national and foreign currency Country of fiscal residence, type of currency, age of the account to receive and pay (months), indicate if the account comes from a merger, spin-off of societies 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:
26.- 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, currency conversion, denomination of the interest rate, frequency of enforceability of interest payment, in case that in the column "frequency of enforceability of interest payment" you have selected the concept "other, specify concept 28.- 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 foreign figure fiscally transparent, indicate if you used an tax rate or exemption provided in Any treaty that Mexico has celebrated to avoid double taxation

Friday, January 13, 2023 OFFICIAL GAZETTE 77
Alphanumeric character data in uppercase.
Alphabetic characters only in uppercase.
These texts cannot contain special signs (commas, brackets, parentheses, etc.).
Annex Data to provide
10.- List of contributions to pay Number of the operation; payment in installments (data from the free writing): folio number and payment authorization letter in installments: number. 12.- Derivative financial operations contracted with residents abroad Tax identification number, in case that in the column "type of underlying" you have selected "other" specify concept, in case that you liquidated through the celebration of a contrary operation, indicate the reasons 13.- Permanent investments in subsidiaries, associates and affiliates resident in the foreign country and in Mexico Tax identification number 14.- Partners or shareholders who had shares or partnership interests Tax identification number or RFC 16.- Operations with related parties Tax identification number or RFC 23.- Operations carried out with residents in the foreign country Tax identification number,
25. Accounts and documents to receive and pay in
national and foreign currency
Tax identification number,
26. 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 authorization letter of the CNBV of the public offer in the foreign country of securities issued in Mexico.
27. Integration of fiscal losses of previous
exercises
2022 to 2012
28.- Operations subject to preferential tax regimes Tax identification number, 29.- Deduction of net interest of the exercise (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 noted. Alphanumeric character data. Alphabetic characters only in uppercase. For the purposes of the RFC data of the annexes: 14.- partners or shareholders who had shares or partnership interests, 16.- operations with related parties and 27.- integration of fiscal losses of previous exercises, the data will be noted according to the following characteristics:
Data of 13 alphanumeric characters maximum, composed of:
Four letters for physical persons, or underscore and three letters for moral persons. Six numeric characters that correspond 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 cannot contain special signs (commas, brackets, parentheses, etc., except the character &).
Annex Data to provide
10.- List of contributions to pay Payment date, payment in installments (data from the free writing): date of presentation and payment authorization letter 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 and validity: from and to 13.- Permanent investments in subsidiaries, associates and affiliates resident in the foreign country and in Mexico Date on which the capital contribution was made in its subsidiary

78 OFFICIAL GAZETTE Friday, January 13, 2023
14.- Partners or shareholders who had shares or partnership interests Holding period: from and to 26.- Loans Validity of the loan from and to, date on which the currency conversion was made 28.- Operations subject to preferential tax regimes Trust or entity or foreign figure fiscally transparent validity from and to Ten alphanumeric characters that correspond 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 the digits from 0 to 9 and the slash /
Annex Data to provide
27.- Integration of fiscal losses of previous exercises 2022 to 2012 For the purposes of these data, figures referring to the indicated data will be noted. Numeric character data with four decimals. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of the digits from 0 to 9.
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) and indicate if you obtained benefit from the treaties to avoid double taxation (yes, no, n/a) 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 it is about, the operation is agreed as with independent parties in comparable operations (yes or no), the values of acts or activities for IVA were modified, or well, of the IVA creditable (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2. Section b, of the RMF 2022) (yes or no), indicate if you obtained benefits from the treaties to avoid double taxation (yes, no, n/a), there was withholding and payment of ISR for this operation 23.- Operations carried out with residents in the foreign country Mexico has a broad agreement for the exchange of information with the country of the previous column (yes or no); indicate if it is a related party (yes or no), carried out withholding and payment for this operation (yes or no), applied the benefits of any treaty celebrated by Mexico to avoid double taxation (yes or no) 25.- Accounts and documents to receive and pay 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 to receive or pay is covered by any derivative financial instrument. (yes or no) 26.- Loans Was the effective beneficiary of the interest (yes or no), guaranteed the loan (yes or no), carried out placements abroad (yes or no) 27.- Integration of fiscal losses of previous exercises 2022 to 2012 28.- Operations subject to preferential tax regimes The accounting is available to the authority (yes or no), has any intermediate entity (yes or no), in the case of income generated in participation with other entities it has the information of the entity that generated income by participation with other entities (yes or no), operations with trust or with the entity or foreign figure fiscally transparent, indicate if the information is for the case of income generated in trusts and similar (yes or no), 29.- Deduction of net interest of the exercise (article 28, fraction XXXII of the LISR) It is located in any of the exceptions established to which refers
article 28, fraction XXXII of the LISR
(yes or no)

Friday, January 13, 2023 OFFICIAL GAZETTE 79
Data of two alphabetic characters, (yes, no) in uppercase.
Data of two alphabetic characters, (yes, no, n/a) in uppercase.
These data cannot 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 moral entities that tax as coordinated and of the agricultural, livestock, forestry and fishing regime and physical persons who dedicate themselves exclusively to the activities of land freight or passenger transport. Identification data Data to provide:
Taxpayer, legal representative, public accountant.
40A000000 RFC (of the taxpayer).
40B000000 RFC (of the public accountant).
40B015000 RFC (of the firm).
40C000000 RFC (of the legal representative).
Data, federal registry of taxpayers, 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 physical persons; or underscore and three letters for moral persons.
six numeric characters that correspond 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 noted: REXT990101XXX Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &). 40A001000 Name (of the taxpayer) (paternal surname, maternal surname, name(s)), denomination or corporate name. 40B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 40B014000 Name of the firm. 40C001000 Name (of the legal representative) (paternal surname, maternal surname, name(s)). Data, full name of the taxpayer. In the case of physical persons, it will be noted: paternal surname, maternal surname and name(s), of the legal representative, of the public accountant and of the firm. Data of alphanumeric characters. Alphabetic characters only in uppercase. 40A002000 CURP (of the taxpayer physical person). 40B002000 CURP (of the public accountant). 40C004000 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 address of the taxpayer, of the legal representative and of the 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).

80 OFFICIAL GAZETTE Friday, January 13, 2023
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.
Data of alphabetic characters in uppercase.
This data cannot 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.
Data of alphanumeric characters.
Alphabetic characters only in uppercase
This data cannot 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).
Complete postal code data.
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 the digits from 0 to 9. 40A007000 Street, exterior and interior number (of the taxpayer). 40B008000 Street, exterior and interior number (of the public accountant). 40C009000 Street, exterior and interior number (of the legal representative). Complete street and number data. Data of alphanumeric characters. Alphabetic characters only in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 40A008000 City or population (of the taxpayer). 40B009000 City or population (of the public accountant). 40C010000 City or population (of the legal representative) Data, city or population complete. Data of alphanumeric characters. Alphabetic characters only in uppercase. This data cannot 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 twenty numeric characters maximum. This data cannot contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) It must consist only of the digits from 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) Data of alphanumeric characters Alphabetic characters can be noted 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 2022 once that the activity key for tax purposes was selected.

Friday, January 13, 2023 OFFICIAL GAZETTE 81
40A012000 Activity key for tax purposes.
Economic activity or predominant activity, also known as business line, assigned automatically by SIPRED 2022 once selected from a catalog. For the purpose of this data, the description made for this effect in Annex 6 of the Fiscal Miscellaneous Resolution valid for 2014 and its corresponding modifications shall be taken into account. This text may not contain special signs (commas, brackets, parentheses, etc.). 40C002000 National (legal representative). 40C003000 Foreign (legal representative). Data of two alphabetic characters (yes or no). Use of only uppercase alphabetic characters. This text may not contain special signs (commas, brackets, parentheses, etc.). 40C013000 Deed number (legal representative). 40C014000 Notary number (legal representative). Data of fifteen and ten alphanumeric characters maximum without sign, respectively. These data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 40C016000 Date of power of attorney (legal representative). 40C017000 Date of appointment (legal representative). Data of the certification of the power of attorney and of the appointment 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 /). 40B003000 Registration number (public accountant). 40B016000 Registration number of the firm. For the purpose of this data, the number assigned by the General Administration of Federal Fiscal Audit to the registered public accountant and to their firm will be noted. Data of five exact numeric characters, without sign. This data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 40B013000 College to which the public accountant belongs. Data, name of the college to which the registered public accountant belongs. Data of alphabetic characters. Use of only uppercase alphabetic characters. 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 40D021000 Type of special taxpayer 40D029000 Select the costing system you use for tax purposes:
40D034000 Type of opinion
40D060000 It is about:
40D154000 They were carried out for the purpose of:
40D249000 In what capacity did you participate in any merger:
40D273000 In what capacity did you participate in any spin-off:
40D321000 Liquidator 1 specify name, denomination or corporate name 40D322000 Liquidator 2 specify name, denomination or corporate name 40D323000 Liquidator 3 specify name, denomination or corporate name 40D382000 In case of affirmative answer to the previous question, indicate the reason why you ceased to apply the ISR tax incentive Data assigned automatically by SIPRED 2022 once an option from a list (catalog) is selected. 40D025000 Start date of the fiscal year. 40D026000 End date of the fiscal year. 40D027000 Start date of the previous fiscal year. 40D028000 End date of the previous fiscal year.

82 OFFICIAL GAZETTE Friday, January 13, 2023
Data of the fiscal year being audited and of the previous fiscal year.
Divided into start of the year and end of the year.
This data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal year (two for the day, two for the month and four for the year separated by slashes /) and ten for the end date of the fiscal year, (two for the day, two for the month and four for the year, separated by slashes / ). example:
start end
01/01/2022 31/12/2022
40D003000 Opted to audit its financial statements by taxable income (article 32-A CFF) 40D004000 Opted to audit its financial statements by the value of its assets (article 32-A CFF) 40D005000 Opted to audit its financial statements by the number of workers (article 32-A CFF) 40D007000 Is part of a partnership in participation 40D008000 Is part of a trust 40D014000 First audit report 40D015000 It is a company specialized in investment in energy, electricity and infrastructure assets 40D016000 Carried out construction works 40D017000 In case of affirmative answer to the previous index, accumulated income in accordance with article 17 fraction IV of the LISR. 40D018000 Company dedicated to agricultural, livestock, forestry, fishing activity or production cooperative society 40D019000 Company dedicated to land freight or passenger transport activity or complementary activities 40D020000 Company as coordinated 40D022000 Subsidiary company 40D023000 Subsidiary company 40D024000 Start of operations 40D035000 Statement of cash flows. Used the indirect method (in case of affirmative answer must fill from index 40040000000000 to 40040050000000 of annex 4) 40D042000 Carried out transactions with related parties 40D043000 If your answer was affirmative in index 40D042000 (must fill annexes 16 and 17) 40D044000 Carried out transactions with national related parties 40D045000 Carried out transactions with foreign related parties 40D046000 It is a fiscally transparent foreign entity and/or a foreign legal figure 40D047000 In the year, tax losses pending application from previous years referred to in fraction II of article 9 of the LISR decreased (in case of affirmative answer must fill annex 24) 40D049000 Indicate if the taxpayer applied the procedures established in article 22 of the LISR 40D054000 Indicate if the acquirer of the alienated shares is a related party. 40D055000 The taxpayer has losses from alienation of shares pending application at the end of the year 40D057000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of tax and customs provisions 40D059000 Obtained any resolution from the SAT, the SHCP or the PRODECON that affected its tax situation during the year 40D068000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the year (includes PTU) 40D075000 Has filed any means of defense against tax provisions 40D078000 Is obliged to disclose for the fiscal year, reportable schemes 40D086000 Celebrated financial derivative operations that had tax effects during the year in the Income Tax (in case of affirmative answer must fill annex 12) 40D087000 Maintained permanent investments in subsidiaries, associates and affiliates during the year (in case of affirmative answer must fill annex 13) 40D089000 Carried out operations with residents abroad (in case of affirmative answer must fill annex 20)

Friday, January 13, 2023 OFFICIAL GAZETTE 83
40D090000 Maintained balances receivable and payable in national and foreign currency during the year (in case of affirmative answer must fill annex 22) 40D091000 Obtained loans during the year (in case of affirmative answer must fill annex 23) 40D092000 Has had changes in denomination or corporate name during the audited fiscal year 40D093000 In case of affirmative answer to the previous index, has the notices of change of denomination or corporate name before the federal taxpayer registry (article 29 fraction I of the RCFF) also, specify the previous RFC and names 40D099000 Has had changes in tax domicile during the audited fiscal year 40D100000 In case of affirmative answer to the previous index, has all the notices of change of tax domicile (articles 29 fraction III of the RCFF) 40D101000 Has updated economic activities and obligations during the audited fiscal year 40D102000 In case of affirmative answer to the previous index, has all the notices of update of economic activities and obligations (articles 29 fraction VII RCFF) 40D103000 For the audited fiscal year has the notices of opening or closure carried out during the same of establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored and in general any premises or establishment used for the performance of its activities (article 29 fraction VIII of the RCFF) 40D104000 During the year, notices of compensation of balances in favor were presented (article 23 CFF) 40D105000 Indicate if during the fiscal year its social shares, shares or equivalent were sold by the taxpayer, if it complied with what is provided in article 26 fraction XI of the CFF 40D106000 Has shareholders resident in the country 40D107000 In case of affirmative answer to the previous index, are registered in the federal taxpayer registry (article 27 CFF) 40D108000 Is obliged to request the registration in the RFC of its partners or shareholders resident abroad (article 27 CFF) 40D109000 In case of affirmative answer to the previous index, are registered in the federal taxpayer registry 40D111000 In case of affirmative answer, keeps a control of inventories of merchandise, raw materials, work in progress and finished products, as appropriate (article 76 fraction XIV of the LISR) 40D114000 Carried out transactions with the general public 40D115000 Has employees 40D123000 In case of negative answer to the question of index 40D115000 has any personnel service contract (outsourcing) 40D129000 Alienation of goods 40D130000 Provision of services 40D131000 Granting of temporary use or enjoyment of goods 40D132000 Dividends obtained from residents abroad without permanent establishment in Mexico 40D133000 Dividends obtained from residents abroad subject to preferential tax regimes 40D134000 Others, in case of affirmative answer specify below:
40D138000 Obtained loss from the alienation of accounts and documents receivable in the year 40D139000 The accounts and documents receivable in the year were assigned as part of a restructuring or payment of dividends or profits 40D141000 Kept accounting in accordance with article 28 of the CFF, its regulations and with article 32 fraction I of the LIVA 40D142000 The supporting documentation of the records or entries is available at its tax domicile (article 28 fraction III of the CFF) 40D149000 Journal 40D150000 Ledger 40D151000 Minutes of partners or shareholders meetings 40D152000 Partners or shareholders 40D153000 Carried out financial derivative operations (article 20 of the LISR) 40D157000 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 (article 24 of the LISR) 40D158000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (article 69-B bis of the CFF) 40D160000 The taxpayer changed the business model.

84 OFFICIAL GAZETTE Friday, January 13, 2023
40D161000 Issue receipts for the activities carried out and preserve the files (articles 76 fractions II and XVII of the LISR) 40D182000 Indicate if it alienated shares or intangibles during the year 40D184000 Is a related party 40D186000 Is a related party 40D188000 Is a related party 40D190000 Is a related party 40D192000 Is a related party 40D197000 Made withholding 40D199000 In case of having tax loss in the alienation of shares, presented notice within ten days following the date of the operation 40D202000 Indicate if it transmitted monetary assets by more than 51% 40D203000 Indicate if it carried out a refund or reduction of shares 40D204000 Indicate if it refunded premium on share subscription 40D208000 Indicate if it carried out a refund or reduction of shares derived from absorption of financial losses 40D210000 Be strictly indispensable for the purposes of its activity, with the exception of authorized donations for their deduction by tax provisions (article 27 fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125, and 131 of the RISR) 40D212000 Be covered with fiscal receipts (article 27 fraction III of the LISR, as well as with the applicable rules of the RMF for 2022) 40D213000 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 (articles 27 fraction III of the LISR and 42 of the RISR, as well as with the applicable rules of the RMF for 2022) 40D214000 Be duly registered in accounting (articles 27 fraction iv of the LISR and 44 of the RISR) 40D215000 Be deducted only once (article 27 fraction IV of the LISR) 40D217000 That in the fiscal receipt, the Value Added Tax appears expressly and separately when appropriate (article 27 fraction VI of the LISR) 40D228000 In the case of payments made to commissionaires and intermediaries resident abroad, comply with the information and documentation requirements set forth in article 52 of the RLISR 40D229000 That when carrying out the corresponding operations or at the latest on the last day of the year, the requirements that for each particular deduction the LISR establishes were met (articles 27 fraction XVIII of the LISR and 53 and 54 of the RISR, as well as with the applicable rules of the RMF for 2022) 40D230000 The fiscal receipts meet the requirements established by tax provisions and were obtained at the latest on the day that its declaration should have been presented and that the issue dates corresponded to the year for which the deduction was made (article 27 fraction XVIII of the LISR) 40D241000 All concepts that applied to it referred to in article 28 of the LISR were considered as non-deductible 40D248000 In the case of payments made to commissionaires and intermediaries resident abroad, comply with the information and documentation requirements set
forth in article 52 of the RLISR 40D324000 Maintained investments through trusts for the acquisition or construction of real estate (fibras) 40D325000 In case of affirmative answer to the previous index, complied with all the requirements provided in articles 187 and 188 of the LISR 40D326000 Was part of a trust for the acquisition or construction of real estate (fibra) 40D327000 In case of affirmative answer to the previous index, complied with all the requirements provided in articles 187 and 188 of the LISR 40D333000 Carried out transactions with preferential tax regimes, through entities or foreign legal figures that are fiscally transparent abroad (in case of affirmative answer must fill annex 25) 40D350000 Considered as effectively collected the consideration when it received it 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 (article 1-B of the LIVA)

Friday, January 13, 2023 OFFICIAL GAZETTE 85
40D352000 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 (articles 12, 18 and 23 of the LIVA and 42, 43, 44 and 45 of the RIVA, as well as with the applicable rules of the RMF for 2022) 40D356000 Applied the option of article 5-B of the LIVA for the proration of the tax not identified with taxable activities, for which the 0% rate and exempt apply 40D357000 The Value Added Tax credited corresponded to goods, services or to the temporary use or enjoyment of goods, strictly indispensable in terms of the LISR for the performance of activities other than importation, for which the tax established in this LIVA must be paid or to which the 0% rate applies (article 5 fraction I of the LIVA) 40D358000 The Value Added Tax transferred was expressly transferred, stated separately in the receipts (article 5 fraction II of the LIVA) 40D359000 The Value Added Tax transferred was effectively paid in the month in question (article 5 fraction III of the LIVA) 40D360000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1-A, it was credited in the payment declaration of the month following the declaration in which the withholding was made (article 5 fraction IV of the LIVA) 40D361000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1-A of this Law, said withholding was made in the terms and deadlines established (article 5 fraction IV of the LIVA) 40D362000 The tax corresponding 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 (article 5 fraction V inciso a) of the LIVA) 40D373000 Was obliged to pay the IEPS in the year Data of two alphabetic characters, (yes, no) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 40D048000 Indicate if it promoted lawsuits that are pending resolution regarding the deconsolidation 40D061000 The requirements established in the resolution (authorization or consultation) were met 40D088000 The legal person complied on behalf of its members with what is provided in chapters VII and VIII (articles 72 and 73 LISR) 40D110000 Has inventories registered in its accounting 40D112000 Indicate if it identified suppliers or customers with the definitive list issued by the SAT of presumably non-existent operations for the entire audited fiscal year 40D113000 Indicate if it verified that the operations with that client or supplier do not have tax effect in accordance with article 69-B of the CFF 40D122000 Created a reserve of pension or retirement fund for personnel or made changes to said fund (article 29 of the LISR and 65 of the RISR) 40D143000 Regarding commissionaires, carried out the
separation in its accounting and records of the operations that they carry out on their own account from those that they effect on behalf of the principal (articles 32 fraction II of the LIVA and 35 of the RIVA) 40D144000 Issued and delivered fiscal receipts (articles 32 fraction III of the LIVA, 20 and 74 of the RIVA) 40D145000 Issued fiscal receipts for the withholding of the tax that is made in the cases provided for in article 1-A, (article 32 fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 40D146000 Provided monthly and in a timely manner to the tax authorities, the information about the persons to whom it withheld taxes (article 32 fraction V of the LIVA as well as with the rules applicable of the RMF for 2022) 40D147000 Provided monthly and in a timely manner to the tax authorities, the information about the payment, withholding, crediting and transfer of the Value Added Tax in the operations with its suppliers, breaking down the value of the acts or activities by the rate at which it transferred or was transferred the Value Added Tax, including activities for which it was not obliged to pay (article 32 fraction VIII of the LIVA, as well as with the rules applicable of the RMF for 2022) 40D159000 The shares of the taxpayer related to the restructuring referred to in the previous index, remained in the restructured group during the audited year 40D162000 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 (article 76 fraction III of the LISR) 40D163000 Take inventory of stock at the end date of the year (articles 76 fraction IV or on a different date according to article 110 of the RISR)

86 DIARIO OFICIAL Viernes 13 de enero de 2023
40D164000 Keep a record of the operations carried out with securities issued in series (articles 76, fraction VIII of the LISR and 111 of the RISR) 40D165000 Make payments of dividends or profits with a non-negotiable named check issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (article 76, fraction XI, subsection a) of the LISR) 40D166000 Provide partners or shareholders to whom dividends were paid with a tax receipt indicating the amount and specifying whether the dividends come from a specific account or register (article 76, fraction XI, subsection b) of the LISR) 40D167000 Timely file the declaration of operations carried out in the previous calendar year, through trusts through which business activities were carried out in which it intervened (article 76, fraction XIII of the LISR) 40D168000 Inform tax authorities, as established in tax provisions, about the consideration received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount exceeds one hundred thousand pesos (article 76, fraction XV of the LISR) 40D169000 Make known in the ordinary general assembly of shareholders or partners a report informing about the compliance with tax obligations for the immediate previous fiscal year (articles 76, fraction XIX of the LISR and 116 of the RISR) 40D170000 Inform tax authorities about loans, contributions for future capital increases, or capital increases received in cash, in national or foreign currency, exceeding $600,000 (articles 18, fraction XI and 76, fraction XVI of the LISR, as well as the applicable rules of the RMF for 2022) 40D171000 Withhold and remit the additional ISR at the rate of 10% on distributed dividends or profits (article 140, second paragraph of the LISR) 40D172000 Alienation of assets (articles 17, fraction I of the LISR, as well as the applicable rules of the RMF for 2022) 40D173000 Provision of services (articles 17, fraction I of the LISR, as well as the applicable rules of the RMF for 2022) 40D174000 Granting of temporary use or enjoyment of assets (articles 17, fraction II of the LISR) 40D175000 Financial leasing contracts (articles 17, fraction III and 40 of the LISR) 40D176000 Installment sales. Agreed price (articles 17, fraction III, second paragraph and 40 of the LISR) 40D177000 Installment sales. Price collected (articles 17, fraction III, third paragraph and 40 of the LISR) 40D178000 Debts not covered by prescription, forgiveness, or notorious practical impossibility of collection (article 17, fraction IV of the LISR) 40D179000 Real estate construction contracts. That the estimates are authorized or approved for collection (articles 17, penultimate paragraph of the LISR and 17, 18 and 19 of the RISR) 40D180000 Real estate construction contracts. That the estimates are effectively paid (articles 17 of the LISR and 17, 18 and 19 of the RISR) 40D181000 Considered as taxable income for the fiscal year the estimates for
the progress of work as provided in article 1.7. of the Decree published in the DOF on December 26, 2013. 40D209000 Registered separately the income from operations carried out on behalf of each of its members (articles 72, fraction IV and 75, fraction II LISR) 40D211000 In the case of donations, complied with all requirements for their deduction (articles 27, fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RISR) 40D216000 Comply with obligations regarding withholding and remittance of taxes payable by third parties, as well as other established formalities (article 27, fraction V of the LISR) 40D218000 In the case of interest on borrowed capital, these were invested in the purposes of the business (articles 27, fraction VII of the LISR and 45 of the RISR) 40D219000 For borrowed capital and granting of loans to third parties, the cap established for their deduction was applied (article 27, fraction VII of the LISR) 40D220000 Payments to natural persons, coordinated legal persons, civil societies or associations, those who provide domestic services of water supply and garbage collection, and those who obtain donations, were deducted when they were effectively paid (article 27, fraction VIII of the LISR) 40D221000 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 (article 27, fraction IX of the LISR) 40D222000 In the cases of technical assistance, technology transfer or royalties, it was verified that the provider of the knowledge had its own technical elements for it, provided them directly and they were effectively carried out (article 27, fraction X of the LISR)

Viernes 13 de enero de 2023 DIARIO OFICIAL 87
40D223000 For social welfare expenses, it was verified that the corresponding benefits were granted generally for the benefit of all workers and that in the case of food vouchers granted to workers, the delivery is made through authorized electronic wallets. (articles 7 and 27, fraction XI of the LISR and 46, 47, 48 and 50 of the RISR) 40D224000 When there are contributions to savings funds, in addition to the requirement established in the previous index, it was verified that the amount of the contributions made was equal to the amount contributed by the workers and did not exceed the limits established in the tax provisions (articles 27, fraction XI of the LISR and 49 of the RISR) 40D225000 It was verified 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 (article 27, fraction XIII of the LISR) 40D226000 In the case of import of goods, the legal requirements for their import were met (articles 27, fraction XIV of the LISR and other applicable customs provisions) 40D227000 In the case of losses from uncollectible credits, they were considered realized in the month in which the prescription period, corresponding, was consummated, or earlier whenever there was a notorious practical impossibility of collection and it can be proven (article 27, fraction XV of the LISR). 40D231000 In the case of advances for expenses, the established requirements for their deduction were met (articles 27, fraction XVIII of the LISR). 40D232000 When workers had the right to the employment subsidy, the corresponding amounts were effectively delivered to them (articles 27, fraction XIX of the LISR and article tenth of the Decree by which various provisions of the Value Added Tax Law; the Special Tax on Production and Services Law; the Federal Rights Law are reformed, added and repealed; the Income Tax Law is issued; and the Single Rate Corporate Tax Law and the Tax on Cash Deposits Law are abrogated, published in the DOF on December 11, 2013) 40D233000 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 (articles 27, fraction XX of the LISR and 107, 109 and 124 of the RISR, as well as the applicable rules of the RMF for 2022) 40D234000 In the case of investments, the percentages authorized by the LISR applied 40D235000 In the case of travel expenses when they were destined for lodging, food, transportation, temporary use or enjoyment of automobiles and payment of mileage, it complied with the established requirements for their deduction (articles 28, fraction V of the LISR and 57 and 58 of the RISR) 40D236000 In the case of granting the temporary use or enjoyment of automobiles and airplanes, it complied with the established requirements for their deduction (articles 28, fraction XIII of the LISR and 60 of the RISR) 40D237000 In the
case of the two previous concepts, they were expenses incurred by partners, shareholders or their relatives without a labor relationship 40D238000 In the case of loss from 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 (articles 28, fraction XVII of the LISR, as well as the applicable rules of the RMF for 2022) 40D239000 In the case of restaurant consumption, the established requirements for their deduction were met (articles 28, fraction XX of the LISR and 61 of the RISR) 40D240000 For the determination of deductions for investments in automobiles and airplanes, the maximum amount authorized by Law was considered as the original amount of the investment (article 36, fractions II and III respectively of the LISR) 40D242000 In the case of interest derived from debt, the established requirements for their deduction were met (article 28, fraction XXVII of the LISR) 40D243000 In the case of net interest of the fiscal year, the established requirements for their deduction were met (article 28, fraction XXXII of the LISR) 40D245000 The debt is older than five years 40D246000 The debt was restructured with respect to the period indicated in the previous index 40D247000 Opted for and complied with what is provided in article 30 of the LISR 40D275000 Transferred tax attributes such as tax losses, CUFIN, CUCA 40D328000 Has the supporting documentation for the ISR paid abroad that was credited 40D329000 Complies with the requirements established in article 5 of the LISR to credit the ISR paid abroad 40D334000 Has a transfer pricing study for the operations carried out

88 DIARIO OFICIAL Viernes 13 de enero de 2023
40D336000 Credited tax paid in REFIPRES
40D338000 Complied with all requirements to apply ISR withholding from REFIPRES.
40D340000 Indicate if tax on income subject to REFIPRES was declared 40D343000 The taxpayer made any payment to a resident abroad, in which the ISR corresponding to said foreign resident was covered by the taxpayer itself 40D344000 Applied what is provided by article 1.13. of the Decree published in the DOF on December 26, 2013 40D345000 Applied treaties to avoid double taxation 40D346000 Has the necessary documentation to prove residence in the country in question, in terms of article 4 of the LISR. 40D347000 Complied with all requirements to apply a preferential withholding rate. 40D348000 Applied what is provided by article 1.4. of the Decree published in the DOF on December 26, 2013. 40D349000 Carried out on behalf of its members the withholdings and remittance thereof, and if applicable, issued the certificates of said withholdings (article 72, fraction III and 74, seventh paragraph, fraction III LISR) 40D351000 Considered as alienation the value of the shortage of goods in its inventories (articles 8 of the LIVA and 25 of the RIVA) 40D353000 The acquisition or temporary use or enjoyment of intangible assets (articles 24, fractions II and III of the LIVA and 50 of the RIVA) 40D354000 The utilization in national territory of independent services, except for those derived from international transport (articles 24, fraction V of the LIVA, 48 and 49 of the RIVA) 40D355000 Carried out exports of goods or services by reason of alienation or temporary use or enjoyment of intangible assets or by the utilization abroad of services provided (articles 29, fractions II, III and IV of the LIVA and 57 to 63 of the RIVA) 40D363000 The tax corresponding to expenditures other than investments was not credited, having carried out activities exclusively for which it should not pay the tax (article 5, fraction V subsection b) of the LIVA) 40D364000 When obliged to pay the Value Added Tax or when the 0% rate applies, only for a part of the activities carried out, the tax corresponding to expenditures other than investments was credited in the proportion in which the value of the activities for which 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 (article 5, fraction V subsection c) of the LIVA as well as the applicable rules of the RMF for 2022) 40D365000 Credited the tax corresponding to investments according to their usual destination, in its entirety having carried out activities exclusively for which it must pay the tax or the 0% rate applies to it (article 5, fraction V subsection d) point 1 of the LIVA, as well as the applicable rules of the RMF for 2022) 40D366000 Did not credit the tax corresponding to investments, according to their usual destination, having carried out activities exclusively for which it should not pay the tax (article 5, fraction V subsection d) point 2 of the LIVA) 40D367000 When obliged to pay the Value Added Tax or
when the 0% rate applies, only for a part of the activities carried out, the tax corresponding to investments according to their usual destination, was credited in the proportion in which the value of the activities for which 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 (article 5, fraction V subsection d) point 3 of the LIVA, as well as the applicable rules of the RMF for 2022) 40D368000 In subsequent months, the investments ceased to be destined exclusively to the activities for which they were intended (article 5, fraction V subsection d) point 4 of the LIVA) 40D369000 In the affirmative case, made adjustments to the value of the creditable tax (article 5-A of the LIVA and 19 of the RIVA) 40D370000 In the case of net interest of the fiscal year, verified that the crediting of VAT derived from interest was complied with the established requirements for its crediting (article 5, fraction I of the LIVA) 40D371000 Applied what is provided in article 2.1. of the Decree published in the DOF on December 26, 2013 40D372000 Applied what is provided in article 2.2. of the Decree published in the DOF on December 26, 2013

Viernes 13 de enero de 2023 DIARIO OFICIAL 89
Three-character alphabetic data, (yes, no or n/a) in uppercase.
These data may not contain special signs (commas, brackets, parentheses, etc.).
40D063000 Date of office 1
40D065000 Date of office 2
40D067000 Date of office 3
40D070000 Date of resolution 1
40D072000 Date of resolution 2
40D074000 Date of resolution 3
40D076000 Date of sending the multiple information declaration. (normal) 40D077000 Date of sending the multiple information declaration. (last complementary) 40D084000 Date of presentation of the normal information declaration 40D085000 Date of presentation of the information declaration (last complementary) 40D250000 Date on which the merger took effect 40D274000 Date on which the spin-off took effect 40D320000 Date of start of liquidation Data of the date of the office, of the resolution and of the sending of the multiple information declaration. These data will be composed of ten alphanumeric characters corresponding to the date of presentation of the multiple information declaration (two for the day, two for the month and four for the year separated by diagonals /). 40D009000 Name or corporate name of the settlor 40D010000 Name or corporate name of the trustee 40D011000 Name or corporate name of the beneficiary (1) 40D012000 Name or corporate name of the beneficiary (2) 40D013000 Name or corporate name of the beneficiary (3) 40D050000 Name of the issuer of the shares that were alienated 40D058000 Specify the number(s) of criterion(s) 40D062000 Number of office 1 40D064000 Number of office 2 40D066000 Number of office 3 40D069000 Number of resolution 1 40D071000 Number of resolution 2 40D073000 Number of resolution 3 40D079000 Identification number (field 1) 40D080000 Identification number (field 2) 40D081000 Identification number (field 3) 40D082000 Identification number (field 4) 40D083000 Identification number (field 5) 40D183000 Name of buyer 1 40D185000 Name of buyer 2 40D187000 Name of buyer 3 40D189000 Name of buyer 4 40D191000 Name of buyer 5 40D252000 Merger: name or corporate name 40D254000 Merged 1: name or corporate name 40D256000 Merged 2: name or corporate name 40D258000 Merged 3: name or corporate name 40D260000 Merged 4: name or corporate name 40D262000 Merged 5: name or corporate name 40D264000 Merged 6: name or corporate name 40D266000 Merged 7: name or corporate name 40D268000 Merged 8: name or corporate name 40D270000 Merged 9: name or corporate name 40D272000 Merged 10: name or corporate name

90 DIARIO OFICIAL Viernes 13 de enero de 2023
Alphanumeric character data.
These data may contain special signs (commas, periods, hyphens, diagonals, brackets, parentheses, etc.). 40D037000 RFC 1 40D038000 RFC 2 40D039000 RFC 3 40D040000 RFC 4 40D041000 RFC 5 40D094000 (specify previous name) 40D095000 (specify previous name) 40D096000 (specify previous name) 40D097000 (specify previous name) 40D098000 (specify previous name) 40D124000 (specify name of outsourcing company) 40D125000 (specify name of outsourcing company) 40D126000 (specify name of outsourcing company) 40D127000 (specify name of outsourcing company) 40D128000 (specify name of outsourcing company) 40D251000 Merger: RFC 40D253000 Merged 1: RFC 40D255000 Merged 2: RFC 40D257000 Merged 3: RFC 40D259000 Merged 4: RFC 40D261000 Merged 5: RFC 40D263000 Merged 6: RFC 40D265000 Merged 7: RFC 40D267000 Merged 8: RFC 40D269000 Merged 9: RFC 40D271000 Merged 10: RFC 40D276000 Split 1: RFC 40D280000 Split 2: RFC 40D284000 Split 3: RFC 40D288000 Split 4: RFC 40D292000 Split 5: RFC 40D296000 Split 6: RFC 40D300000 Split 7: RFC 40D304000 Split 8: RFC 40D308000 Split 9: RFC 40D312000 Split 10: RFC 40D316000 Splitting: RFC Data, federal taxpayer registry. 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 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 &). 40D135000 Specify 40D136000 Specify 40D137000 Specify For the purposes of these indices, data referring to the concept of others will be noted in the concept.

Viernes 13 de enero de 2023 DIARIO OFICIAL 91
Alphanumeric character data.
These data may contain special signs (commas, periods, hyphens, diagonals, brackets, parentheses, etc.). 40D006000 In case of negative answer to all questions in indices 40D003000, 40D004000 and 40D005000 above, mention the reason for presenting the audit report Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, diagonals, brackets, parentheses, etc.). 40D052000 Sale price of the alienated shares 40D053000 Amount of profit or (loss) determined by the alienation of the shares. 40D056000 In case your answer to the previous question is affirmative, indicate the amount of the loss from alienation of shares updated at the end of the fiscal year 40D116000 Number of workers 40D117000 Total ISR withheld and remitted for salaries 40D118000 Total ISR withheld and remitted for assimilated to salaries 40D119000 Employment subsidy delivered in cash to workers in the fiscal year 40D120000 Total income from salaries and wages and assimilated concepts 40D121000 Total exempt income from salaries and wages 40D140000 Amount of VAT that originated said operation 40D148000 Amount of VAT withheld from it regarding the provision of services referred to in fraction IV of article 1-A of the LIVA 40D155000 Amount of taxable gain in the fiscal year 40D156000 Amount of deductible loss in the fiscal year 40D193000 Total income from sale of shares 40D194000 Total income from sale of intangibles 40D195000 Total average cost of the alienated shares 40D196000 Total amount of the original adjusted investment 40D198000 Amount of the remittance for the operation 40D200000 Amount of pending tax loss to be amortized from alienation of shares and of other securities whose yield is not interest in terms of article 8 LISR 40D201000 Deductible amount from financial derivative operations agreed outside recognized markets. 40D205000 Amount of the refund or capital reduction carried out 40D206000 Income Tax derived from fraction I of article 78 40D207000 Income Tax derived from fraction II of article 78 40D244000 Amount of the debt that generates interest payable 40D277000 Asset value:
40D278000 Liability value:
40D279000 Share capital value:
40D281000 Asset value:
40D282000 Liability value:
40D283000 Share capital value:
40D285000 Asset value:
40D286000 Liability value:
40D287000 Share capital value:
40D289000 Asset value:
40D290000 Liability value:
40D291000 Share capital value:
40D293000 Asset value:
40D294000 Liability value:
40D295000 Share capital value:
40D297000 Asset value:
40D298000 Liability value:
40D299000 Share capital value:
40D301000 Asset value:
40D302000 Liability value:

92 OFFICIAL GAZETTE Friday, January 13, 2023
40D303000 Share capital value:
40D305000 Asset value:
40D306000 Liability value:
40D307000 Share capital value:
40D309000 Asset value:
40D310000 Liability value:
40D311000 Share capital value:
40D313000 Asset value:
40D314000 Liability value:
40D315000 Share capital value:
40D317000 Asset value:
40D318000 Liability value:
40D319000 Share capital value:
40D330000 Amount of Income Tax (ISR) paid abroad derived from dividends or profits received from residents abroad 40D331000 Amount of ISR paid abroad from foreign wealth source 40D332000 Amount of non-creditable and non-deductible ISR under Article 5 of the Income Tax Law (LISR) 40D335000 Total accumulative or taxable income for the year from REFIPRES 40D337000 Amount of foreign tax credit paid 40D339000 Amount of Withheld Income Tax credit 40D341000 Amount of tax on income subject to REFIPRES 40D342000 Amount of dividends or profits subject to preferential tax regimes under the tenth paragraph of Article 177 of the LISR For the purposes of this data, figures referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., they must consist only of digits from 0 to 9. The indicative amount figures must be recorded in pesos, not in thousands of pesos. 40D051000 Percentage of participation in the capital of the issuer of the shares that were disposed of. 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 2022 and 2021 2.- Statement of comprehensive income Total 2022 and 2021. Related parties 2022 and 2021 and non-related parties 2022 and 2021. 3.- Statement of changes in equity Share capital: from contributions, share capital from capitalization, contributions for future increases in capital, share subscription premium, legal reserve, net profit, net loss, retained profits from previous years, accumulated losses from previous years, other comprehensive results (debtor) without tax effect, 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 equity accounts, other debtor equity accounts and total equity 4.- Statement of cash flows 2022 and 2021 5.- Analytical integration of sales or net income 2022 and 2021, total accumulative for ISR 2022 and 2021, related parties and non-related parties 2022 and 2021, total non-accumulative for ISR 2022 and 2021.

Friday, January 13, 2023 OFFICIAL GAZETTE 93
6.- Determination of the cost of goods sold for accounting and Income Tax purposes Total 2022 and 2021, related parties 2022 and 2021, non-related parties 2022 and 2021 7.- Comparative analysis of expense sub-accounts Manufacturing, sales, administrative and general expenses 2022 and 2021; manufacturing, sales, administrative and general expenses: total 2022 and 2021; manufacturing, sales, administrative and general expenses related parties and non-related parties 2022 and 2021, total deductible for ISR 2022 and 2021; total non-deductible for ISR 2022 and 2021. 8.- Comparative analysis of the sub-accounts of comprehensive financial result 2022 and 2021, accumulative or deductible for ISR: 2022 and 2021, related parties and non-related parties 2022 and 2021, non-accumulative or not subject to ISR (income) non-deductible (expenses) for ISR: 2022 and 2021. 9.- List of contributions owed by the taxpayer as the direct subject or in their capacity as withholding agent Taxable base, contribution determined by audit owed or in favor, contribution owed or balance in favor determined by the taxpayer, difference and immaterial differences not investigated by audit. 10.- List of contributions to be paid Amount corresponding to the audited fiscal year, amount from previous years, total contributions to be paid, amount of the contribution in litigation. 11.- Reconciliation between accounting and tax result for Income Tax purposes 2022 and 2021 12.- Financial derivative operations contracted with residents abroad Amount contracted and amount of the tax effect it had in the year, tax effect it had in the year income (deduction), amount of the tax effect it had in the year, agreed value on the underlying, indicate the amount of accumulative income or (authorized deduction) generated 13.- Permanent investments in subsidiaries, associates and affiliates residents 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 year in the percentage of participation, 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, amount of loans: received and amount of share subscription premium 15.- Reconciliation between audited income according to statement of comprehensive income and, those accumulative for Income Tax purposes and the total of acts or activities for Value Added Tax purposes 2022 and 2021 16.- Operations with related parties Value of the operation and/or investment for tax purposes (even with zero value), and amount of taxpayer's tax adjustment so that the operation would be considered as agreed with independent parties in comparable operations, modified amount, withheld ISR. 17.- Taxpayer information on their operations with related parties Data to be provided 18.- Informative data Data to be provided
19.- Information on the members of corporate entities as coordinated Total accumulative ISR income, total authorized ISR deductions, amount of the 8% deduction on accumulative income without documentation (RFA), tax profit, concepts decreasing tax profit, taxable profit, tax loss, ISR owed and in favor, amount of IEPS credit for the acquisition of diesel against ISR owed (Article 16 fraction IV of the IEPS Law), amount of the 50% credit for expenses for the use of highway infrastructure against ISR owed (Article 16 fraction V of the IEPS Law), PTU to distribute, total amount of investments in cargo and passenger transport equipment of each member in the year, number of cargo and passenger transport equipment units used by the member during the year, total amount of the member's income according to settlement (Article 72, fraction IV of the LISR), total amount of the member's deductions according to settlement (Article 72, fraction IV of the LISR), total amount of withholdings corresponding to the member according to settlement (Article 72 fraction III of the LISR) total amount of taxes paid on behalf of the member (Article 72, fraction VI of the LISR).

94 OFFICIAL GAZETTE Friday, January 13, 2023
20.- Operations carried out with residents abroad Amount of the operation, ISR withheld determined by audit, ISR withheld paid and difference 21.- Investments Balance pending to deduct at the beginning of the year plus: MOI of acquisitions during the year, less: disposals and/or write-offs in the year, less: deduction in the year less: immediate deduction in the year, balance pending to deduct at the end of the year 22.- Accounts and documents receivable and payable in national and foreign currency Balance in foreign currency, balance in national currency, 23.- Loans Outstanding balance of the loan on December 31, 2021, total amount of interest paid and/or due, ISR withheld in the year, outstanding balance on December 31, 2022, total amount of interest deducted in the audited year 25.- Operations subject to preferential tax regimes Total amount of tax profits or losses in share participation, total accumulative or taxable income for the year, direct participation or average indirect participation per day of the taxpayer in the year (percentage): amount, contributions and refunds:
Total amount of investments or contributions made during the year, contributions and refunds: total amount of capital refunds received during the year, data of the entity located in preferential tax regime: total profits or tax losses of the year, data of the entity located in preferential tax regime: total profits distributed in the year, 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 activity, tax on income subject to REFIPRES 26.- Deduction of net interest of the year (Article 28, fraction XXXII of the LISR) Amount of accumulative income of the previous fiscal year of each of the group members or of each related party, amount of accumulative income of the previous fiscal year of the taxpayer, total accumulative income of the previous fiscal year of the taxpayer and of all group members or of all related parties, taxpayer's deduction limit, total interest accrued deriving from debts (deductible amounts), net interest pending to deduct from previous years (applicable from year 2021), total interest income accumulated, net interest, tax profit (loss), total interest accrued deriving from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted tax profit, net interest limit, non-deductible interest Note: the order of this data is only informative, for capture refer to the guide format. For the purposes of this data, figures referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data cannot contain special signs such as: peso sign, commas, periods, parentheses, etc., they must consist only of digits from 0 to 9. The indicative amount figures must be recorded in pesos, not in thousands of pesos.
Annex Data to be provided
4.1.- Notes to the financial statements Text referring to the notes to the financial statements 9.1.- Declaration Text referring to the declaration Alphanumeric character data. This text may contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.

Friday, January 13, 2023 OFFICIAL GAZETTE 95
Annex Data to be provided
9.- List of contributions owed by the taxpayer as the direct subject or in their capacity as withholding agent. Rate, tariff or fee 12.- Financial derivative operations contracted with residents abroad % withholding on the gain 13.- Permanent investments in subsidiaries, associates and affiliates residents abroad and in Mexico Percentage of participation in the entity's capital 14.- Partners or shareholders who had shares or partnership interests Percentage of the partner or shareholder's participation in the year and percentage of 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 that which would be paid in Mexico), direct participation or average indirect participation per day of the taxpayer in the year (percentage): percentage, in the case of income generated in participation with other entities, activity carried out by the entity in which it participates, operations with trust or with the entity or foreign fiscally transparent legal figure, description of the trust's object, preferential rate by treaty 26.- Deduction of net interest of the year (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 percentage will be recorded with integers and two decimals, without the percentage sign. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must consist only of digits from 0 to 9.
Annex Data to be provided
10.- List of contributions to be paid Credit institution or SAT, payment in installments (data from the free writing) receiving administration 12.- Financial derivative 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 residents 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 had shares or partnership interests Country of residence for tax purposes, destination of the loan, forms of payment (fund transfer, capitalization of credits or debts, etc.) 16.- 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:

96 OFFICIAL GAZETTE Friday, January 13, 2023
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, currency conversion, denomination of the interest rate, frequency of interest payment due, in case that in the column "frequency of interest payment due" 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 it participates in the trust or in the entity or foreign fiscally transparent legal figure, indicate if you used a tax rate or exemption provided in any treaty that Mexico has celebrated to avoid double taxation, in the case of income generated in participation with other entities, activity carried out by the entity in which it participates, operations with trust or with the entity or foreign fiscally transparent legal figure, description of the trust's object Alphanumeric characters in uppercase. Alphabetic characters only in uppercase. These texts cannot contain special signs (commas, brackets, parentheses, etc.).
Annex Data to be provided
10.- List of contributions to be paid Operation number, payment in installments (data from the free writing): folio number and payment authorization office number: number 12.- Financial derivative operations contracted with residents abroad Tax identification number. 13.- Permanent investments in subsidiaries, associates and affiliates residents abroad and in Mexico Tax identification number 14.- Partners or shareholders who had shares or partnership interests Tax identification number or RFC 16.- Operations with related parties Identification number or RFC 19.- Information on the members of corporate entities as coordinated RFC of the member 20.- Operations carried out with residents abroad Tax identification number 22.- Accounts and documents receivable and payable in national and foreign currency Tax identification number, 23.- Loans Tax identification number or RFC, creditor registration number of the resident abroad before the SAT valid during the audited year, number of office of authorization of the CNBV of the public offer abroad of securities issued in Mexico 24.- Integration of tax losses from previous years 2022 to 2012 25.- Operations subject to preferential tax regimes Tax identification number 26.- Deduction of net interest of the year (Article 28, fraction XXXII of the LISR) Tax identification number or RFC of each of the group members or of each related party For the purposes of this data, figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase For the purposes of the RFC data of the annexes: 14.- partners or shareholders who had shares or partnership interests, 16.- operations with related parties and 24.- integration of tax losses from previous years, the data will be recorded according to the following characteristics:

Friday, January 13, 2023 OFFICIAL GAZETTE 97

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 may not contain special signs (commas, brackets, parentheses, etc., except the character &).

Annex Data to provide
10.- List of contributions to be paid Payment date, installment payments (data from the free-form document): date of presentation and office of authorization for installment payments: date 12.- Derivative financial operations contracted with residents abroad Date of celebration of the contract that gave rise to the operation, date of celebration of the most recent addendum to the origin contract, validity: from and to 13.- Permanent investments in subsidiaries, associates, and affiliates resident in 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 on the members of legal entities as coordinated Date of the notice presented by the member before the SAT (article 73 of the LISR) 23.- Loans Date on which the currency conversion was made, validity of the loan from and to 25.- Operations subject to preferential tax regimes Trust or entity or foreign legal figure fiscally transparent:
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 may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9 and the slash /.

Annex Data to provide
24.- Integration of fiscal losses from previous years 2022 to 2012 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, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9 and the slash /.

Annex Data to provide
12.- Derivative financial 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 Does the operation involve unique and valuable contributions (yes or no) if affirmative indicate in the annex called additional information, of which unique and valuable contributions are treated, 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 rather, of creditable VAT (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2. Section b, of the RMF 2022) (yes or no), indicate if you obtained benefit from treaties to avoid double taxation (yes, no, n/a), was there withholding and payment of ISR for this operation 20.- Operations carried out with residents abroad 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 celebrated by Mexico to avoid double taxation (yes or no)

98 OFFICIAL GAZETTE Friday, January 13, 2023
22.- Accounts and documents to be received and to be paid in national and foreign currency Indicate if it is a related party (yes or no), generated interest (yes or no), indicate if the account to be received or to be paid is covered by any derivative financial instrument (yes or no) 23.- Loans Were you the effective beneficiary of the interest (yes or no), did you guarantee the loan (yes or no) and did you carry out placements abroad (yes or no), 24.- Integration of fiscal losses from previous years 2022 to 2012 25.- 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, do you have the information of the entity that generated income by participation with other entities (yes or no), operations with trust or with the entity or foreign legal figure fiscally transparent, indicate if the information is for the case of income generated in trusts and similar (yes or no) 26.- Deduction of net interest of the exercise (article 28, fraction XXXII of the LISR) Are you located in any of the exceptions established in article 28, fraction XXXII of the LISR (yes or no)

Data of two alphabetic characters, (yes, no) in uppercase.
Data of alphabetic characters, (yes, no or n/a) in uppercase.
In these data, special signs may not contain (commas, brackets, parentheses, etc.)

Content and characteristics for filling out 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, federal registry of taxpayers of the taxpayer, the legal representative, the public accountant, and 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 may not contain special signs (commas, brackets, parentheses, etc., except the character &). 07A001000 Trade name or corporate name. 07B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 07B014000 Name of the firm. 07C001000 Name (of the legal representative) (paternal surname, maternal surname, name(s)). Data, full name, it will be recorded: paternal surname, maternal surname, and name(s), of the legal representative, the public accountant, and the firm. Alphanumeric character data. Alphabetic characters only in uppercase. 07B002000 CURP (of the public accountant). 07C004000 CURP (of the legal representative).

Friday, January 13, 2023 OFFICIAL GAZETTE 99

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 may not contain special signs (commas, brackets, parentheses, etc.).
Fiscal address of the taxpayer, the legal representative, and 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. Data of alphabetic characters in uppercase. This data may not 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 may not 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 This data may not contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 07A006000 Street, exterior and interior number (of the taxpayer). 07B008000 Street, exterior and interior number (of the public accountant). 07C009000 Street, exterior and interior number (of the legal representative) Street and number data complete. Alphanumeric character data. Alphabetic characters only in uppercase. This data may not 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, city or population complete. Alphanumeric character data. Alphabetic characters only in uppercase. This data may not 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)

100 OFFICIAL GAZETTE Friday, January 13, 2023

Data of twenty numeric characters maximum.
This data may not contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) It must consist only of digits from 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'2022 once the activity key for fiscal purposes was selected. 07A011000 Activity key for fiscal purposes. Data economic activity or predominant activity also known as business, assigned automatically by SIPRED'2022 once it is selected from a catalog. For the purposes of this data, the description made for this effect in annex 6 of the Fiscal Miscellaneous Resolution valid for 2014 and its corresponding modifications must be taken into account. This text may not contain special signs (commas, brackets, parentheses, etc.) 07C002000 National (legal representative). 07C003000 Foreigner (legal representative). Data of two alphabetic characters (yes or no). Use only of alphabetic characters in uppercase. This text may not contain special signs (commas, brackets, parentheses, etc.). 07C013000 Deed number (legal representative). 07C014000 Notary number (legal representative). Data of fifteen and ten alphanumeric characters maximum without sign, respectively. This data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 07C016000 Date of the power of attorney (legal representative). 07C017000 Date of designation (legal representative). Data of the certification of the power of attorney and of the designation 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 /). 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 to the registered public accountant and to their firm will be recorded. Data of five exact numeric characters, without sign. This data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 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 may not contain special signs (commas, brackets, parentheses, etc.).

General Data.
Data to provide:
07D000000 Competent authority
07D001000 Headquarters to which the AGAF belongs 07D002000 Administration 07D016000 Type of special taxpayer 07D023000 Type of opinion

Friday, January 13, 2023 OFFICIAL GAZETTE 101

07D038000 It is about:
07D168000 It was carried out for the purpose of:
07D191000 In what capacity did you participate in a merger:
07D215000 In what capacity did you participate in a spin-off:
07D278000 Indicate the country where the resident foreign companies paid the Income Tax that the taxpayer credits (1) 07D279000 Indicate the country where the resident foreign companies paid the Income Tax that the taxpayer credits (2) 07D280000 Indicate the country where the resident foreign companies paid the Income Tax that the taxpayer credits (3) 07D308000 If affirmative to the previous question, indicate the reason why you stopped applying the ISR tax incentive 07D311000 (1) Corresponding to the month of:
07D314000 (2) Corresponding to the month of:
07D317000 (3) Corresponding to the month of:
07D320000 (4) Corresponding to the month of:
07D323000 (5) Corresponding to the month of:
07D326000 (6) Corresponding to the month of:
07D329000 (7) Corresponding to the month of:
07D332000 (8) Corresponding to the month of:
07D335000 (9) Corresponding to the month of:
07D338000 (10) Corresponding to the month of:
07D341000 (11) Corresponding to the month of:
07D344000 (12) Corresponding to the month of:
07D368000 (1) Corresponding to the month of:
07D371000 (2) Corresponding to the month of:
07D374000 (3) Corresponding to the month of:
07D377000 (4) Corresponding to the month of:
07D380000 (5) Corresponding to the month of:
07D383000 (6) Corresponding to the month of:
07D386000 (7) Corresponding to the month of:
07D389000 (8) Corresponding to the month of:
07D392000 (9) Corresponding to the month of:
07D395000 (10) Corresponding to the month of:
07D398000 (11) Corresponding to the month of:
07D401000 (12) Corresponding to the month of:
07D404000 What is your functional currency
07D415000 If affirmative to the previous question, indicate the reason why you stopped applying the ISR tax incentive 07D418000 (1) Corresponding to the month of:
07D421000 (2) Corresponding to the month of:
07D424000 (3) Corresponding to the month of:
07D427000 (4) Corresponding to the month of:
07D430000 (5) Corresponding to the month of:
07D433000 (6) Corresponding to the month of:
07D436000 (7) Corresponding to the month of:
07D439000 (8) Corresponding to the month of:
07D442000 (9) Corresponding to the month of:
07D445000 (10) Corresponding to the month of:
07D448000 (11) Corresponding to the month of:
07D451000 (12) Corresponding to the month of:
07D475000 (1) Corresponding to the month of:
07D478000 (2) Corresponding to the month of:
07D481000 (3) Corresponding to the month of:
07D484000 (4) Corresponding to the month of:

102 OFFICIAL GAZETTE Friday, January 13, 2023

07D487000 (5) Corresponding to the month of:
07D490000 (6) Corresponding to the month of:
07D493000 (7) Corresponding to the month of:
07D496000 (8) Corresponding to the month of:
07D499000 (9) Corresponding to the month of:
07D502000 (10) Corresponding to the month of:
07D505000 (11) Corresponding to the month of:
07D508000 (12) Corresponding to the month of:
07D511000 What is your functional currency
Data assigned automatically by SIPRED'2022 once it is selected from a list (catalog). 07D019000 Start date of the fiscal year. 07D020000 End date of the fiscal year. 07D021000 Start date of the previous fiscal year. 07D022000 End date of the previous fiscal year. Data of the fiscal year that is audited and of the previous fiscal year. Divided into start of the exercise and end of the exercise. 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
01/01/2022 31/12/2022
07D003000 Opted to audit its financial statements by taxable income (article 32-A CFF) 07D004000 Opted to audit its financial statements by the value of its assets (article 32-A CFF) 07D005000 Opted to audit its financial statements by the number of workers (article 32-A CFF) 07D007000 Is part of an association in participation 07D008000 Is part of a trust 07D014000 First audit 07D015000 Is a specialized society in the investment in energy, electricity, and infrastructure assets 07D017000 Affiliate company 07D018000 Subsidiary company 07D029000 Carried out operations with related parties 07D030000 If your answer was affirmative in index 07D029000 (must fill out annexes 12 and 13) 07D031000 Carried out operations with national related parties 07D032000 Carried out operations with foreign related parties 07D033000 It is a fiscally transparent foreign entity and/or a foreign legal figure 07D034000 In the exercise, fiscal losses pending to be applied from previous years referred to in fraction II of article 9 of the LISR decreased (if affirmative must fill out annex 18) 07D035000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of fiscal and customs provisions 07D037000 Obtained any resolution from the SAT or SHCP that affected its fiscal situation during the exercise 07D046000 Obtained any favorable resolution from jurisdictional authorities that affected its fiscal situation during the exercise (includes PTU) 07D053000 Has filed any defense means against fiscal provisions 07D056000 Is obliged to reveal for the fiscal year, reportable schemes 07D064000 Celebrated derivative financial operations that had fiscal effects during the exercise in the Income Tax (if affirmative must fill out annex 9) 07D065000 Maintained permanent investments in subsidiaries, associates, and affiliates during the exercise (if affirmative must fill out annex 10) 07D066000 Carried out operations with residents abroad (if affirmative must fill out annex 15) 07D067000 Obtained loans during the exercise (if affirmative must fill out annex 17)

Friday, January 13, 2023 OFFICIAL GAZETTE 103

07D068000 Has had changes in denomination or corporate name during the audited fiscal year 07D069000 If yes to the previous index, do you have the notices of change in denomination or corporate name with the Federal Taxpayer Registry (article 29, fraction I of the RCFF), and specify the previous RFC and names 07D075000 Has had changes in fiscal domicile during the audited fiscal year 07D076000 If yes to the previous index, do you have all notices of change in fiscal domicile (articles 29, fraction III of the RCFF) 07D077000 Has updated economic activities and obligations during the audited fiscal year 07D078000 If yes to the previous index, do you have all notices of update of economic activities and obligations (articles 29, fraction VII RCFF) 07D079000 For the audited fiscal year, do you have the notices of opening or closing carried out during the same for establishments, branches, premises, fixed or semi-fixed stalls, places where merchandise is stored, and in general any premises or establishment used for the performance of your activities (article 29, fraction VIII of the RCFF) 07D080000 During the year, notices of compensation of balances in favor were filed (article 23 CFF) 07D081000 Indicate if during the fiscal year your shareholders, shares, or equivalent were sold by the taxpayer, if the same complied with what is provided in article 26, fraction XI of the CFF 07D082000 Have shareholders resident in the country 07D083000 If yes to the previous index, are they registered in the Federal Taxpayer Registry (article 27 CFF) 07D086000 Have employees 07D094000 If no to the question in index 07D086000, do you have any personnel service contracts (outsourcing) 07D100000 Obtained loss from the alienation of accounts and documents receivable during the year 07D101000 The accounts and documents receivable during the year were assigned as part of a restructuring or payment of dividends or profits 07D103000 Kept accounting in accordance with article 28 of the CFF, its regulations, and with article 32, fraction I of the LIVA 07D104000 The supporting documentation of the records or entries is available at your fiscal domicile (article 28, fraction III of the CFF) 07D111000 Journal 07D112000 Ledger 07D113000 Minutes of meetings of partners or shareholders 07D114000 Partners or shareholders 07D115000 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 (article 24 of the LISR) 07D116000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (article 69-B bis of the CFF) 07D118000 The taxpayer changed the business model. 07D119000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes 07D120000 Recognized or reported said income 07D121000 Issue receipts for the activities
carried out and keep the files (articles 76, fractions II and XVII of the LISR) 07D128000 Obtained tax refunds from the authority that generated interest. 07D129000 If yes, accumulated income from interest paid by the tax authority. 07D130000 File on time and in the proper manner the obligation provided in fraction I, of article 55 of the LISR 07D131000 File on time and in the proper manner the obligation provided in fraction II, of article 55 of the LISR 07D132000 During the year, the taxpayer provided operation, administration, or distribution services to investment companies in instruments of doubt or variable income investment companies, under the terms of the Investment Companies Law and other applicable legal regulations. 07D133000 With respect to said activities, complied on time and in the proper manner with the obligation provided in fraction II, of article 55 of the LISR, as provided in article 89 of that same regulation. 07D134000 Indicate if you alienated shares or intangibles during the year 07D136000 Is a related party 07D138000 Is a related party 07D140000 Is a related party 07D142000 Is a related party

104 OFFICIAL GAZETTE Friday, January 13, 2023

07D144000 Is a related party
07D149000 Made withholding
07D151000 In case of having a tax loss from the alienation of shares, filed notice within ten days following the date of the operation 07D154000 Indicate if you transmitted monetary assets for more than 51% 07D155000 Indicate if you carried out a refund or reduction of shares 07D156000 Indicate if you refunded premium on share subscription 07D160000 Indicate if you carried out a refund or reduction of shares derived from absorption of financial losses 07D167000 Carried out derivative financial operations (article 20 LISR) 07D169000 If yes, accumulated income from derivative financial operations 07D171000 Made deductions related to derivative financial operations 07D173000 Obtained losses in derivative financial operations with related parties under the terms of article 28, fraction XIX of the LISR 07D176000 The various losses meet all the deduction requirements established in article 27 of the LISR. 07D266000 Maintained investments through trusts for the acquisition or construction of real estate (fibras) 07D267000 If yes to the previous index, complied with all the requirements provided in articles 187 and 188 of the LISR 07D268000 Was part of a trust for the acquisition or construction of real estate (fibra) 07D269000 If yes to the previous index, complied with all the requirements provided in articles 187 and 188 of the LISR 07D271000 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 the Tax Administration Service. 07D272000 The credited tax was paid directly by the taxpayer abroad 07D277000 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 had been met. 07D281000 Credits only the Income Tax paid abroad in the year 07D282000 Indicate if you credit a remainder of the Income Tax paid abroad corresponding to previous years. 07D283000 Carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad. (if yes, you must fill out annex 19) 07D299000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1-A of this Law, said withholding had been paid in the terms and deadlines established (article 5, fraction IV of the LIVA). 07D301000 Opted to apply the tax incentive in income tax matter of the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018 (if yes, you must fill out from index 07140122000000 to 07140150000000 of annex 14) 07D303000 Is registered in the beneficiary registry of the incentive for the northern border region 07D307000 Stopped applying the tax incentive in income tax matter indicated in the Decree of fiscal incentives northern border region, published in
the DOF on December 31, 2018 07D310000 Filed no later than 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 payment of the corresponding ISR. 07D348000 The seniority of the fiscal domicile, or of some branch, establishment or other in the northern border region is less than 18 months 07D351000 In addition to the northern border region incentive, applied another tax treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. 07D354000 Collaborated with the annual program of real-time verification referred to in article seventh, second paragraph, fraction IV, of the Decree of fiscal incentives northern border region, published in the DOF on December 30, 2020. 07D358000 Opted to apply the tax incentive in VAT matter indicated in the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018 07D360000 (a) alienation of goods 07D361000 (b) provision of independent services 07D362000 (c) granting of temporary use or enjoyment of goods

Friday, January 13, 2023 OFFICIAL GAZETTE 105

07D363000 Stopped applying the tax incentive in VAT matter, indicated in the Decree of fiscal incentives northern border region, published in the DOF on December 31, 2018. 07D366000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in fraction IV of article 1, of the VAT Law 07D367000 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 consideration effectively paid 07D405000 Is obliged to carry out volumetric control 07D406000 Is an importer of a specific sector 07D408000 Opted to apply the tax incentive in income tax matter of the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020 (if yes, you must fill out from index 07140151000000 to 07140179000000 of annex 14) 07D410000 Is registered in the beneficiary registry of the incentive for the southern border region 07D414000 Stopped applying the tax incentive in income tax matter indicated in the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020 07D417000 Filed no later than 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 payment of the corresponding ISR 07D455000 The seniority of the fiscal domicile, or of some branch, establishment or other in the southern border region is less than 18 months 07D458000 In addition to the southern border region incentive, applied another tax treatment that grants it additional benefits or tax incentives, including exemptions or subsidies. 07D461000 Collaborated with the annual program of real-time verification referred to in article seventh, second paragraph, fraction VI of the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020. 07D465000 Opted to apply the tax incentive in VAT matter indicated in the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020 07D467000 (a) alienation of goods 07D468000 (b) provision of independent services 07D469000 (c) granting of temporary use or enjoyment of goods 07D470000 Stopped applying the tax incentive in VAT matter, indicated in the Decree of fiscal incentives southern border region, published in the DOF on December 30, 2020. 07D473000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in fraction IV of article 1, of the VAT Law 07D474000 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 consideration effectively paid 07D512000 Is obliged to carry out volumetric control 07D513000 Is an importer of a specific sector

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

07D039000 The requirements established in the resolution (authorization or consultation) were met 07D084000 Indicate if you identified suppliers or clients with the definitive list issued by the SAT of operations presumably non-existent for the entire audited fiscal year 07D085000 Indicate if you verified that the operations with that client or supplier are not given fiscal effect in accordance with article 69-B of the Federal Code of Fiscal Procedures 07D093000 Created a reserve for the pension or retirement fund of personnel or made changes to said fund (article 29 of the LISR and 65 of the RISR) 07D105000 Regarding commissionaires, 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 (articles 32, fraction II of the LIVA and 35 of the RIVA) 07D106000 Issued and delivered fiscal receipts (articles 32, fraction III of the LIVA, 20 and 74 of the RIVA) 07D107000 Issued fiscal receipts for the withholding of the tax that is made in the cases provided for in article 1-A, (article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 07D108000 Provided monthly and on time to the tax authorities, information about the persons to whom taxes were withheld (article 32, fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 07D109000 Provided monthly and on 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 (article 32, fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2022)

106 OFFICIAL GAZETTE Friday, January 13, 2023

07D117000 The shares of the taxpayer related to the restructuring referred to in the previous index, remained in the restructured group during the audited year 07D122000 Issue fiscal receipts in which the amount of payments made to residents abroad is recorded in accordance with title V of the LISR and the tax withheld (article 76, fraction III of the LISR) 07D123000 Keep a record of the operations carried out with securities issued in series (articles 76, fraction VIII of the LISR and 111 of the RISR) 07D124000 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 (article 76, fraction XI, subsection a) of the LISR) 07D125000 Provide to the partners or shareholders to whom dividends were paid, a certificate indicating their amount, the ISR withheld, indicating if the dividends come from a specific account or record (article 76, fraction XI, subsection b) of the LISR) 07D126000 Inform the tax authorities of the loans, contributions for future capital increases, or capital increases received in cash, in national or foreign currency, greater than $600,000 (articles 18, fraction XI and 76, fraction XVI of the LISR, as well as the applicable rules of the RMF for 2022) 07D127000 Inform the tax authorities as indicated by the 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 (article 76, fraction XV of the LISR) 07D161000 In the case of fees or gratuities to administrators, trustees, directors, general managers, or members of the board of directors, supervision, advisory, or of any other kind, the requirements to which they are subject were met (article 27, fraction IX of the LISR) 07D162000 In the cases of technical assistance, technology transfer, or royalties, it has been proven that the person who provided the knowledge had its own technical elements for it, provided them directly and effectively carried out (article 27, fraction X of the LISR) 07D163000 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 had been met 07D164000 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 (article 28, fraction XVII of the LISR, as well as with the applicable rules of the RMF for 2022) 07D165000 For the determination of deductions for investments in automobiles and airplanes, the original amount of the investment is considered the maximum amount authorized by Law (article 36, fractions II and III of the LISR). 07D166000 In the case of the granting of temporary use or enjoyment of automobiles and airplanes, complied with the requirements
established for their deduction (articles 28, fraction XIII of the LISR and 60 of the RISR) 07D175000 When goods or rights are acquired by dation in payment or by adjudication, which cannot be kept in property by legal provision, they are not deductible in accordance with article 25 of this LISR (article 53 of the LISR). 07D177000 Has a pension, retirement, and seniority premium fund. 07D179000 Deducts the returns from the investment of the funds destined for the reserves for the granting of pensions or retirements of personnel. 07D180000 The reserve for the pension fund is included in the annual inflationary adjustment within the credits 07D181000 In the year, deducted uncollectible credits referred to in fraction V of article 25 of the LISR 07D182000 In the case of losses from uncollectible credits, complies with the requirements indicated in fraction XV, article 27 of the LISR 07D183000 For the uncollectible accounts or losses, were included for the purposes of the annual inflationary adjustment until the last month of the first half of the year in which it is deducted, as indicated in article 27, fraction XV, fourth paragraph, of the LISR 07D184000 Indicate if you deducted provisions for tax purposes 07D185000 If yes, indicate if the payment and supporting documentation met the tax requirements. 07D186000 Indicate if you reduced your social capital. 07D187000 If yes, indicate if the distributable profit is determined in accordance with article 78 of the LISR 07D188000 The CUCA and capital contributions match against the bank statement linked to the accounting, and the minutes of the meetings. 07D189000 Indicate if the balance of the net fiscal profit account matches the declarations of the year and minutes of the meetings.

Friday, January 13, 2023 OFFICIAL GAZETTE 107

07D190000 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 Income Tax Law (LISR) 07D217000 Transferred fiscal attributes such as fiscal losses, CUFIN, CUCA 07D270000 Has the supporting documentation for the income tax (ISR) paid abroad that was credited 07D273000 Meets the requirements established in article 5 of the Income Tax Law (LISR) to credit the ISR paid abroad 07D284000 Has a transfer pricing study for the operations carried out 07D286000 Credited tax paid in REFIPRES 07D288000 Met all requirements to apply ISR withholding from REFIPRES. 07D290000 Indicate if you declared tax on income subject to REFIPRES 07D293000 The taxpayer made any payment to a resident abroad, in which the ISR corresponding to said resident abroad was covered by the taxpayer themselves 07D294000 Applied what is provided in article 1.13. of the Decree published in the DOF on December 26, 2013 07D295000 Applied any treaty to avoid double taxation. 07D296000 Has the necessary documentation to prove the residence of the country in question, under article 4 of the LISR. 07D297000 Met all requirements to apply a preferential withholding rate 07D298000 Applied what is provided in article 1.4. of the Decree published in the DOF on December 26, 2013 07D300000 Applied what is provided in article 2.2. of the Decree published in the DOF on December 26, 2013 07D349000 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 07D350000 Fell 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 07D365000 Fell under the circumstances of articles thirteen, fraction IV of the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018 07D456000 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 07D457000 Fell 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 07D472000 Fell under the circumstances of articles twelve, fraction V of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020

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

07D041000 Date of letter 1
07D043000 Date of letter 2
07D045000 Date of letter 3
07D048000 Date of resolution 1
07D050000 Date of resolution 2
07D052000 Date of resolution 3
07D054000 Date of submission of the multiple informational declaration. (normal) 07D055000 Date of submission of the multiple informational declaration. (last complementary) 07D062000 Date of presentation of the normal informational declaration 07D063000 Date of presentation of the informational declaration (last complementary) 07D192000 Date on which the merger took effect 07D216000 Date on which the spin-off took effect 07D262000 Start date of liquidation 07D305000 Date of authorization to apply the ISR tax incentive 07D309000 Date on which the ISR tax incentive ceased to apply due to any of the above circumstances 07D312000 (1) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D315000 (2) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D318000 (3) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied

108 OFFICIAL GAZETTE Friday, January 13, 2023

07D321000 (4) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D324000 (5) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D327000 (6) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D330000 (7) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D333000 (8) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D336000 (9) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D339000 (10) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D342000 (11) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D345000 (12) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D355000 Date of presentation of the annual collaboration report to the real-time verification program 07D359000 Date of presentation of the notice of application of the VAT tax incentive indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018 07D364000 Date on which the VAT incentive ceased to apply 07D369000 (1) Date of presentation of the remittance of withheld VAT 07D372000 (2) Date of presentation of the remittance of withheld VAT 07D375000 (3) Date of presentation of the remittance of withheld VAT 07D378000 (4) Date of presentation of the remittance of withheld VAT 07D381000 (5) Date of presentation of the remittance of withheld VAT 07D384000 (6) Date of presentation of the remittance of withheld VAT 07D387000 (7) Date of presentation of the remittance of withheld VAT 07D390000 (8) Date of presentation of the remittance of withheld VAT 07D393000 (9) Date of presentation of the remittance of withheld VAT 07D396000 (10) Date of presentation of the remittance of withheld VAT 07D399000 (11) Date of presentation of the remittance of withheld VAT 07D402000 (12) Date of presentation of the remittance of withheld VAT 07D412000 Date of authorization to apply the ISR tax incentive 07D416000 Date on which the ISR tax incentive ceased to apply due to any of the above circumstances 07D419000 (1) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D422000 (2) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D425000 (3) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was
applied 07D428000 (4) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D431000 (5) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D434000 (6) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D437000 (7) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D440000 (8) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D443000 (9) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D446000 (10) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D449000 (11) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied

Friday, January 13, 2023 OFFICIAL GAZETTE 109

07D452000 (12) Date of presentation of the complementary declaration regarding the provisional payment in which the incentive was applied 07D462000 Date of presentation of the annual collaboration report to the real-time verification program. 07D466000 Date of presentation of the notice of application of the VAT tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020 07D471000 Date on which the VAT incentive ceased to apply 07D476000 (1) Date of presentation of the remittance of withheld VAT 07D479000 (2) Date of presentation of the remittance of withheld VAT 07D482000 (3) Date of presentation of the remittance of withheld VAT 07D485000 (4) Date of presentation of the remittance of withheld VAT 07D488000 (5) Date of presentation of the remittance of withheld VAT 07D491000 (6) Date of presentation of the remittance of withheld VAT 07D494000 (7) Date of presentation of the remittance of withheld VAT 07D497000 (8) Date of presentation of the remittance of withheld VAT 07D500000 (9) Date of presentation of the remittance of withheld VAT 07D503000 (10) Date of presentation of the remittance of withheld VAT 07D506000 (11) Date of presentation of the remittance of withheld VAT 07D509000 (12) Date of presentation of the remittance of withheld VAT

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

07D009000 Name or corporate name of the settlor 07D010000 Name or corporate name of the trustee 07D011000 Name or corporate name of the beneficiary (1) 07D012000 Name or corporate name of the beneficiary (2) 07D013000 Name or corporate name of the beneficiary (3) 07D036000 Specify the criterion number(s) 07D040000 Number of letter 1 07D042000 Number of letter 2 07D044000 Number of letter 3 07D047000 Number of resolution 1 07D049000 Number of resolution 2 07D051000 Number of resolution 3 07D057000 Identification number (field 1) 07D058000 Identification number (field 2) 07D059000 Identification number (field 3) 07D060000 Identification number (field 4) 07D061000 Identification number (field 5) 07D135000 Buyer name 1 07D137000 Buyer name 2 07D139000 Buyer name 3 07D141000 Buyer name 4 07D143000 Buyer name 5 07D194000 Merger: name or corporate name 07D196000 Merged 1: name or corporate name 07D198000 Merged 2: name or corporate name 07D200000 Merged 3: name or corporate name 07D202000 Merged 4: name or corporate name 07D204000 Merged 5: name or corporate name 07D206000 Merged 6: name or corporate name 07D208000 Merged 7: name or corporate name

110 OFFICIAL GAZETTE Friday, January 13, 2023

07D210000 Merged 8: name or corporate name
07D212000 Merged 9: name or corporate name
07D214000 Merged 10: name or corporate name
07D304000 Number of letter of authorization to apply the ISR tax incentive 07D306000 Number or registration key in the beneficiary registry for the incentive for the northern border region 07D347000 Indicate if the applied tax incentive is by domicile, branch, establishment or other 07D352000 Benefit obtained, derived from the application of the tax incentive applied 07D356000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 07D357000 Place of presentation of the annual collaboration report to the real-time verification program. 07D407000 In case of affirmative to the previous index, indicate which 07D411000 Number of letter of authorization to apply the ISR tax incentive 07D413000 Number or registration key in the beneficiary registry for the incentive for the southern border region 07D454000 Indicate if the applied tax incentive is by domicile, branch, establishment or other 07D459000 Benefit obtained, derived from the application of the tax incentive applied 07D463000 Folio number in the receipt of presentation of the annual collaboration report to the real-time verification program. 07D464000 Place of presentation of the annual collaboration report to the real-time verification program. 07D514000 In case of affirmative to the previous index, indicate which

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

07D024000 RFC 1
07D025000 RFC 2
07D026000 RFC 3
07D027000 RFC 4
07D028000 RFC 5
07D070000 (specify previous name)
07D071000 (specify previous name)
07D072000 (specify previous name)
07D073000 (specify previous name)
07D074000 (specify previous name)
07D095000 (specify name of outsourcing company) 07D096000 (specify name of outsourcing company) 07D097000 (specify name of outsourcing company) 07D098000 (specify name of outsourcing company) 07D099000 (specify name of outsourcing company) 07D193000 Merger: RFC 07D195000 Merged 1: RFC 07D197000 Merged 2: RFC 07D199000 Merged 3: RFC 07D201000 Merged 4: RFC 07D203000 Merged 5: RFC 07D205000 Merged 6: RFC 07D207000 Merged 7: RFC 07D209000 Merged 8: RFC 07D211000 Merged 9: RFC 07D213000 Merged 10: RFC 07D218000 Split 1: RFC 07D222000 Split 2: RFC 07D226000 Split 3: RFC 07D230000 Split 4: RFC

Friday, January 13, 2023 OFFICIAL GAZETTE 111

07D234000 Split 5: RFC
07D238000 Split 6: RFC
07D242000 Split 7: RFC
07D246000 Split 8: RFC
07D250000 Split 9: RFC
07D254000 Split 10: RFC
07D258000 Splitting: RFC
07D263000 (liquidator 1 specify name designation or corporate name) 07D264000 (liquidator 2 specify name designation or corporate name) 07D265000 (liquidator 3 specify name designation or corporate name)

Data, Federal Taxpayer Registry.
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 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 &).

07D006000 In case of negative in all questions of indices 07D003000, 07D004000 and 07D005000 above, mention the reason for presenting the audit report

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

07D087000 Number of workers
07D088000 Total of ISR withheld and remitted for salaries 07D089000 Total of ISR withheld and remitted for assimilated to salaries 07D090000 Employment subsidy delivered in cash to workers in the exercise 07D091000 Total income from salaries and wages and assimilated concepts 07D092000 Total exempt income from salaries and wages 07D102000 Amount of VAT that originated said operation 07D110000 Amount of VAT withheld from you regarding the provision of services referred to in fraction IV of article 1-a of the VAT Law (LIVA) 07D145000 Total income from sale of shares 07D146000 Total income from sale of intangibles 07D147000 Total average cost of the shares disposed of 07D148000 Total amount of the original adjusted investment 07D150000 Amount of the remittance for the operation 07D152000 Amount of pending fiscal loss to be amortized from disposal of shares and other securities whose yield is not interest under article 8 LISR 07D153000 Deductible amount from financial derivative operations agreed outside recognized markets. 07D157000 Amount of the refund or capital reduction carried out 07D158000 Income Tax derived from fraction I of article 78 07D159000 Income Tax derived from fraction II of article 78 07D170000 Indicate the amount of the corresponding accumulation 07D172000 In case of affirmative indicate the amount of the corresponding deduction 07D174000 In case of affirmative indicate the corresponding amount 07D178000 Indicate if the total amount of the reserve for pension funds, retirement and seniority premiums, is invested in accordance with what is established in article 29, fraction II, of the current LISR in the reviewed exercise. 07D219000 Asset value:
07D220000 Liability value:
07D221000 Share capital value:
07D223000 Asset value:
07D224000 Liability value:

112 OFFICIAL GAZETTE Friday, January 13, 2023

07D225000 Share capital value:
07D227000 Asset value:
07D228000 Liability value:
07D229000 Share capital value:
07D231000 Asset value:
07D232000 Liability value:
07D233000 Share capital value:
07D235000 Asset value:
07D236000 Liability value:
07D237000 Share capital value:
07D239000 Asset value:
07D240000 Liability value:
07D241000 Share capital value:
07D243000 Asset value:
07D244000 Liability value:
07D245000 Share capital value:
07D247000 Asset value:
07D248000 Liability value:
07D249000 Share capital value:
07D251000 Asset value:
07D252000 Liability value:
07D253000 Share capital value:
07D255000 Asset value:
07D256000 Liability value:
07D257000 Share capital value:
07D259000 Asset value:
07D260000 Liability value:
07D261000 Share capital value:
07D274000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad 07D275000 Amount of ISR paid abroad from wealth source abroad 07D276000 Amount of non-creditable and non-deductible ISR under article 5 of the LISR 07D285000 Total of taxable or taxable income in the exercise from REFIPRES 07D287000 Amount of credit for tax paid abroad 07D289000 Amount of credit for Withheld Income Tax 07D291000 Amount of tax on income subject to REFIPRES 07D292000 Amount of dividends or profits subject to preferential tax regimes under the tenth paragraph of article 177 LISR 07D313000 (1) Amount paid in the complementary declaration 07D316000 (2) Amount paid in the complementary declaration 07D319000 (3) Amount paid in the complementary declaration 07D322000 (4) Amount paid in the complementary declaration 07D325000 (5) Amount paid in the complementary declaration 07D328000 (6) Amount paid in the complementary declaration 07D331000 (7) Amount paid in the complementary declaration 07D334000 (8) Amount paid in the complementary declaration 07D337000 (9) Amount paid in the complementary declaration 07D340000 (10) Amount paid in the complementary declaration 07D343000 (11) Amount paid in the complementary declaration 07D346000 (12) Amount paid in the complementary declaration 07D353000 Amount of the benefit 07D370000 (1) Amount paid 07D373000 (2) Amount paid 07D376000 (3) Amount paid 07D379000 (4) Amount paid

Friday, January 13, 2023 OFFICIAL GAZETTE 113

07D382000 (5) Amount paid
07D385000 (6) Amount paid
07D388000 (7) Amount paid
07D391000 (8) Amount paid
07D394000 (9) Amount paid
07D397000 (10) Amount paid
07D400000 (11) Amount paid
07D403000 (12) Amount paid
07D420000 (1) Amount paid in the complementary declaration 07D423000 (2) Amount paid in the complementary declaration 07D426000 (3) Amount paid in the complementary declaration 07D429000 (4) Amount paid in the complementary declaration 07D432000 (5) Amount paid in the complementary declaration 07D435000 (6) Amount paid in the complementary declaration 07D438000 (7) Amount paid in the complementary declaration 07D441000 (8) Amount paid in the complementary declaration 07D444000 (9) Amount paid in the complementary declaration 07D447000 (10) Amount paid in the complementary declaration 07D450000 (11) Amount paid in the complementary declaration 07D453000 (12) Amount paid in the complementary declaration 07D460000 Amount of the benefit 07D477000 (1) Amount paid 07D480000 (2) Amount paid 07D483000 (3) Amount paid 07D486000 (4) Amount paid 07D489000 (5) Amount paid 07D492000 (6) Amount paid 07D495000 (7) Amount paid 07D498000 (8) Amount paid 07D501000 (9) Amount paid 07D504000 (10) Amount paid 07D507000 (11) Amount paid 07D510000 (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 only consist of the digits 0 to 9. The indicated amounts must be recorded in pesos, not in thousands of pesos.

07D302000 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 07D409000 Indicate the percentage that the income of the immediate previous exercise obtained in the southern border region represents, with respect to the total income obtained outside of this

Numeric character data with two decimals.
They will be recorded with integers and two decimals, without the percentage sign.

Annex Data to provide
1.- General Balance 2022 and 2021
2.- Total Statement of Results 2022 and 2021 related parties 2022 and 2021, unrelated parties 2022 and 2021

114 DIARIO OFICIAL Viernes 13 de enero de 2023
Annex Data to be Provided
3.- Statement of changes in contributed equity: contributed capital: share capital, contributions for future capital increases formalized in a shareholders' meeting, premium on the sale of shares, other contributed capital accounts, earned capital: capital reserves, results from prior periods, results from valuation of available-for-sale securities, results from holdings of non-monetary assets (by valuation of fixed assets), other earned capital accounts, net income, net loss and total equity 4.- Statement of cash flows 2022 and 2021 5.- Comparative analysis of income statement accounts 2022, 2021, related parties and non-related parties 2022 and 2021, accumulative or deductible for Income Tax: 2022 and 2021, non-accumulative or not subject to Income Tax (income) non deductible (expenses) for Income Tax 2022 and 2021 6.- List of contributions owed by the taxpayer as a direct subject or in their capacity as withholding agent Taxable base, contribution determined by audit owed or in favor, contribution owed or balance in favor determined by the taxpayer, difference and immaterial differences not investigated by audit 7.- List of contributions to be paid Amount corresponding to the audited fiscal year, amount from prior years, total contributions to be paid and amount of the contribution in litigation 8.- Reconciliation between accounting and tax results for purposes of the Income Tax 2022 and 2021 9.- Derivative financial operations Sum of notional amounts, gain by counterparty, loss by counterparty, net effect 10.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico Amount of the investment, amount of profits (losses) from prior years in the percentage of participation, amount of profit (loss) from the 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.- 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 agreed with independent parties in comparable operations, modified amount 13.- Taxpayer's information on operations with related parties Data to be Provided 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.- MOI investments at the beginning of the year, balance pending to deduct at the beginning of the year, plus: MOI from acquisitions during the year, less: disposals and/or write-offs in the year, less: deduction in the year, less: immediate deduction in the year, balance pending to deduct at the end of the year 17.- Loans Outstanding balance of the loan as of December 31, 2021,
total amount of interest paid and/or accrued, ISR withheld in the year, outstanding balance as of December 31, 2022, total amount of interest deducted in the audited year

Viernes 13 de enero de 2023 DIARIO OFICIAL 115
Annex Data to be Provided
19.- Operations subject to preferential tax regimes Total amount of profits or tax losses in the shareholding participation, total accumulative or taxable income in the year, direct participation or average indirect participation per day of the taxpayer in the year (percentage): amount, contributions and reimbursements: total amount of investments or contributions made during the year, contributions and reimbursements: total amount of capital reimbursements received during the year, data of the entity located in a preferential tax regime: total of profits or tax losses from the year, data of the entity located in a preferential tax regime: total of distributed profits in the year, data of the entity located in a preferential tax regime: total amount of assets not subject to business activity, data of the entity located in a preferential tax regime: total amount of assets subject to the activity, tax on income subject to REFIPRES 20.- Deduction of net interest of the year (article 28,
section XXXII of the LISR)
Amount of accumulative income of the previous fiscal year of each of the group members or of each related party, amount of accumulative income of the previous fiscal year of the taxpayer, total accumulative income of the previous fiscal year of the taxpayer and of all group members or of all related parties, limit of deduction of the taxpayer, total accrued interest deriving from debts (deductible amounts), net interest pending to deduct from prior years (applicable from the 2021 year), 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, limit net interest, non-deductible interest Note: The order of this data is only informative, for its capture refer to the guide format. For purposes of this 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 cannot contain special signs such as: peso sign, commas, dots, parentheses, etc., they must only consist of the digits from 0 to 9. The amounts indicated must be recorded in pesos, not in thousands of pesos.
Annex Data to be Provided
4.1.- Notes to the financial statements Text referring to the notes to the financial statements 6.1.- Declaration Text referring to the declaration Alphanumeric character data. These texts may contain special signs (peso sign, commas, dots, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.
Annex Data to be Provided
6.- List of contributions owed by the taxpayer as a direct subject or in their capacity as withholding agent Rate, tariff or fee 9.- Derivative financial operations Percentage of cash settlement, percentage of in-kind settlement, proportion that represents of accumulative income and/or authorized deductions

116 DIARIO OFICIAL Viernes 13 de enero de 2023 10.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico Percentage of participation in the capital of the entity 11.- Partners or shareholders who held shares or partnership interests Percentage of participation of the partner or shareholder in the year, percentage of agreed interest rate in case of loans received 15.- Operations carried out with residents abroad Rate 17.- Loans Percentage of the interest rate, ISR withholding rate 19.- Operations subject to preferential tax regimes Effective rate of 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 year (percentage): percentage, in the case of income generated in participation with other entities, activity carried out by the entity in which it participates, operations with trust or with the entity or foreign legal figure transparent for tax purposes, description of the object of the trust, preferential rate by treaty 20.- Deduction of net interest of the year (article 28,
section XXXII of the LISR)
Proportion of income
For purposes of this data, figures referring to the indicated data will be recorded. Alphanumeric character data with decimals. Amounts representing percentages will be recorded with integers and two decimals, without the percentage sign. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must only consist of the digits from 0 to 9.
Annex Data to be Provided
7.- List of contributions to be paid Credit institution or SAT, payment in installments (data from the free writing): receiving administration 9.- Derivative financial operations Country of residence, number of contracts entered into, concept of derivative financial operations (article 16-a CFF), type of derivative financial operations (article 20 LISR), 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.) 11.- Partners or shareholders who held shares or partnership interests Country of residence for tax purposes, destination of the loan, method of payment (fund transfer, capitalization of credits or debts, etc.) 12.- Operations 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.- Operations 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 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

Viernes 13 de enero de 2023 DIARIO OFICIAL 117 19.- Operations subject to preferential tax regimes Country of fiscal residence, type of currency of the country of fiscal residence, type of operation, in case that in the column "type of operation", any of the concepts of "other income" or other payments was selected, specify concept, in the case of income generated in participation with other entities, activity carried out by the entity in which it participates, operations with trust or with the entity or foreign legal figure transparent for tax purposes, description of the object of the trust, character with which it participates in the trust or in the entity or foreign legal figure transparent for tax purposes, indicate if it used a tax rate or exemption provided in any treaty that Mexico has concluded to avoid double taxation Alphanumeric character data. Alphabetic characters only in uppercase. These texts cannot contain special signs (commas, brackets, parentheses, etc.).
Annex Data to be Provided
7.- List of contributions to be paid Payment date, payment in installments (data from the free writing): date of presentation, payment authorization letter for 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.- Operations subject to preferential tax regimes Trust or entity or foreign legal figure transparent for tax purposes: validity from, trust or entity or foreign legal figure transparent for tax purposes: validity to Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month and four for the year, separated by slashes /, example 25/03/2018. These data cannot contain special signs (peso sign, commas, dots, hyphens, parentheses, etc.), they must only consist of the digits from 0 to 9 and the slash /
Annex Data to be Provided
18.- Integration of tax losses from prior years 2022 to 2012 For 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 only consist of the digits from 0 to 9.
Annex Data to be Provided
12.- Operations with related parties The operation involves unique and valuable contributions (yes or no) in case affirmative indicate in the annex called additional information, of which unique and valuable contributions are involved, the operation is agreed as with independent parties in comparable operations (yes or no), were the values of acts or activities modified for VAT, or rather, of the creditable VAT (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2. Section b, of the RMF 2022) (yes or no), indicate if it obtained benefit from treaties to avoid double taxation (yes, no, n/a) 15.- 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), applied the benefits of any treaty concluded by Mexico to avoid double taxation (yes or no)

118 DIARIO OFICIAL Viernes 13 de enero de 2023 17.- Loans Was it the effective beneficiary of the interest (yes or no), guaranteed the loan (yes or no), did it place funds abroad (yes or no) 18.- Integration of tax losses from prior years 2022 to 2012 19.- Operations subject to preferential tax treatments The accounting is available to the authority (yes or no), has any intermediate entity (yes or no), in the case of income generated in participation with other entities it has the information of the entity that generated income by participation with other entities (yes or no), operations with trust or with the entity or foreign legal figure transparent for tax purposes, 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 (article 28, section XXXII of the LISR) It is located in any of the exceptions established in article 28, section XXXII of the LISR (yes or no) Two-character alphabetic data, (yes, no) in uppercase. Two-character alphabetic data, (yes, no or n/a) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.).
Annex Data to be Provided
7.- List of contributions to be paid Number of the operation, payment in installments (data from the free writing): folio number, payment authorization letter for installments: number 9.- Derivative financial operations Tax identification number or RFC 10.- Permanent investments in subsidiaries, associates and affiliates resident abroad and in Mexico Tax identification number 11.- Partners or shareholders who held shares or partnership interests Tax identification number or RFC 12.- Operations with related parties Tax identification number or RFC 15.- Operations carried out with residents abroad Tax identification number
17. Loans Tax identification number or RFC, number of registration of the
creditor resident abroad before the SAT valid during the audited year, number of authorization letter from the CNBV of the public offer abroad of securities issued in Mexico. 18.- Integration of tax losses from prior years 2022 to 2012 19.- Operations subject to preferential tax regimes Tax identification number 20.- Deduction of net interest of the year (article 28,
section XXXII of the LISR)
Tax identification number or RFC of each of the persons members of the group or of each related party For purposes of this data, figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. For purposes of the RFC data of the annexes: 11.- partners or shareholders who held shares or partnership interests, 12.- operations with related parties and 18.- integration of tax losses from prior years, the data will be recorded according to the following characteristics:
Data of 13 alphanumeric characters maximum, composed of:
Four letters for individuals, or underscore and three letters for legal entities.
Six numeric characters corresponding to the date (four characters for the year, two for the month and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &).

Viernes 13 de enero de 2023 DIARIO OFICIAL 119 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 be Provided:
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, federal taxpayer registry 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, (two characters for year, two for month
and two for the day).
Three alphanumeric characters for homonymy.
In the case that the legal representative is a resident abroad who does not have this data, the following will be recorded: REXT990101XXX Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &). 10A001000 Trade 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, of the public accountant and of the firm. Alphanumeric character data. Alphabetic 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 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 address of the taxpayer, of the legal representative and of the public accountant:
10A002000 Federal entity (of the taxpayer).
10B004000 Federal entity (of the public accountant).
10C005000 Federal entity (of the legal representative).
10C015000 Entity in which the notary is located (legal representative) Data chosen from a list (catalog). 10A003000 Borough or municipality (of the taxpayer). 10B005000 Borough or municipality (of the public accountant). 10C006000 Borough or municipality (of the legal representative). Complete borough or municipality data. Alphabetic character data in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc.). 10A004000 Neighborhood or locality (of the taxpayer). 10B006000 Neighborhood or locality (of the public accountant). 10C007000 Neighborhood or locality (of the legal representative).

120 DIARIO OFICIAL Viernes 13 de enero de 2023 Data for neighborhood or complete locality. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special characters (commas, brackets, parentheses, etc.). 10A005000 Postal code (of the taxpayer). 10B007000 Postal code (of the public accountant). 10C008000 Postal code (of the legal representative). Complete postal code data. Exact five-character 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. 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). Complete street and number data. Alphanumeric character data. Alphabetic characters only in uppercase. This data cannot contain special characters (commas, brackets, parentheses, etc.). 10A007000 City or town (of the taxpayer). 10B009000 City or town (of the public accountant). 10C010000 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.). 10A008000 Telephone (of the taxpayer) 10B010000 Telephone (of the public accountant or firm) 10C011000 Telephone (of the legal representative) Data of maximum twenty alphanumeric characters. This data cannot contain special characters (peso sign, commas, periods, brackets, parentheses, etc.) It must consist only of digits from 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) Alphanumeric character data Alphabetic characters can be written in lowercase. This data can contain special characters (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 2022 once the tax activity key was selected. 10A011000 Activity key for tax purposes. Economic activity or predominant activity data, also known as trade, assigned automatically by SIPRED 2022 once it is selected from a catalog. For the purposes of this data, the description made for this effect in Annex 6 of the 2014 Miscellaneous Fiscal Resolution and its corresponding modifications must be taken into account. This text cannot contain special characters (commas, brackets, parentheses, etc.). 10C002000 National (legal representative). 10C003000 Foreigner (legal representative). Two-character alphabetic data (yes or no). Use of alphabetic characters only in uppercase. This text cannot contain special characters (commas, brackets, parentheses, etc.). 10C013000 Deed number (legal representative). 10C014000 Notary number (legal representative).

Viernes 13 de enero de 2023 DIARIO OFICIAL 121 Data of fifteen and ten alphanumeric characters maximum without sign, respectively. This data cannot contain special characters (peso sign, commas, periods, hyphens, parentheses, etc.), it must consist only of digits from 0 to 9. 10C016000 Date of power of attorney (legal representative). 10C017000 Date of appointment (legal representative). Data of the certification of the power of attorney and of the appointment to the position. This data will be composed of ten alphanumeric characters corresponding to the date of certification of the power of attorney (two for the day, two for the month and four for the year separated by slashes /). 10B003000 Public accountant registration number. 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 their firm will be recorded. Exact five-character 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. 10B013000 College to which the public accountant belongs. Data, name of the college to which the registered public accountant belongs. Alphanumeric character data. Alphabetic characters only in uppercase. This text cannot contain special characters (commas, brackets, parentheses, etc.). General data. Data to provide:
10D000000 Competent authority
10D001000 Headquarters to which the AGAF belongs 10D002000 Administration 10D007000 Type of company 10D017000 Type of special taxpayer 10D025000 Select the costing system you use for tax purposes:
10D030000 Type of opinion
10D045000 It is:
10D186000 It was carried out for the purpose of:
10D201000 In what capacity did you participate in a merger:
10D225000 In what capacity did you participate in a spin-off:
10D288000 Indicate the country where foreign resident companies paid the Income Tax that the taxpayer credits (1) 10D289000 Indicate the country where foreign resident companies paid the Income Tax that the taxpayer credits (2) 10D290000 Indicate the country where foreign resident companies paid the Income Tax that the taxpayer credits (3) 10D326000 If yes to the previous question, indicate the reason why you stopped applying the ISR tax incentive 10D329000 (1) Corresponding to the month of:
10D332000 (2) Corresponding to the month of:
10D335000 (3) Corresponding to the month of:
10D338000 (4) Corresponding to the month of:
10D341000 (5) Corresponding to the month of:
10D344000 (6) Corresponding to the month of:
10D347000 (7) Corresponding to the month of:
10D350000 (8) Corresponding to the month of:
10D353000 (9) Corresponding to the month of:
10D356000 (10) Corresponding to the month of:
10D359000 (11) Corresponding to the month of:
10D362000 (12) Corresponding to the month of:
10D386000 (1) Corresponding to the month of:

122 DIARIO OFICIAL Viernes 13 de enero de 2023 10D389000 (2) Corresponding to the month of:
10D392000 (3) Corresponding to the month of:
10D395000 (4) Corresponding to the month of:
10D398000 (5) Corresponding to the month of:
10D401000 (6) Corresponding to the month of:
10D404000 (7) Corresponding to the month of:
10D407000 (8) Corresponding to the month of:
10D410000 (9) Corresponding to the month of:
10D413000 (10) Corresponding to the month of:
10D416000 (11) Corresponding to the month of:
10D419000 (12) Corresponding to the month of:
10D422000 What is your functional currency
10D433000 If yes to the previous question, indicate the reason why you stopped applying the ISR tax incentive 10D436000 (1) Corresponding to the month of:
10D439000 (2) Corresponding to the month of:
10D442000 (3) Corresponding to the month of:
10D445000 (4) Corresponding to the month of:
10D448000 (5) Corresponding to the month of:
10D451000 (6) Corresponding to the month of:
10D454000 (7) Corresponding to the month of:
10D457000 (8) Corresponding to the month of:
10D460000 (9) Corresponding to the month of:
10D463000 (10) Corresponding to the month of:
10D466000 (11) Corresponding to the month of:
10D469000 (12) Corresponding to the month of:
10D493000 (1) Corresponding to the month of:
10D496000 (2) Corresponding to the month of:
10D499000 (3) Corresponding to the month of:
10D502000 (4) Corresponding to the month of:
10D505000 (5) Corresponding to the month of:
10D508000 (6) Corresponding to the month of:
10D511000 (7) Corresponding to the month of:
10D514000 (8) Corresponding to the month of:
10D517000 (9) Corresponding to the month of:
10D520000 (10) Corresponding to the month of:
10D523000 (11) Corresponding to the month of:
10D526000 (12) Corresponding to the month of:
10D529000 What is your functional currency
Data assigned automatically by SIPRED 2022 once it was selected from a list (catalog). 10D021000 Start date of the fiscal year. 10D022000 End date of the fiscal year. 10D023000 Start date of the previous fiscal year. 10D024000 End date of the previous fiscal year. Data of the fiscal year being audited and of the previous fiscal year. Divided into start of the year and end of the year. These data will be composed of ten alphanumeric characters corresponding to the start date of the fiscal year (two for the day, two for the month and four for the year separated by slashes /) and ten for the end date of the fiscal year, (two for the day, two for the month and four for the year, separated by slashes /). Example:
start end
01/01/2022 31/12/2022
10D003000 Opted to audit its financial statements by taxable income (article 32-A CFF) 10D004000 Opted to audit its financial statements by the value of its assets (article 32-A CFF) 10D005000 Opted to audit its financial statements by the number of workers (article 32-A CFF) 10D008000 Is part of a partnership in participation 10D009000 Is part of a trust

Viernes 13 de enero de 2023 DIARIO OFICIAL 123 10D015000 First opinion 10D016000 It is a company specialized in investment in energy, electricity and infrastructure assets 10D018000 Parent company 10D019000 Subsidiary company 10D020000 Cooperative society 10D036000 Carried out transactions with related parties 10D037000 If your answer was affirmative in index 10D036000 (must fill out annexes 13 and 14) 10D038000 Carried out transactions with national related parties 10D039000 Carried out transactions with foreign related parties 10D040000 It is a fiscally transparent foreign entity and/or a foreign legal figure 10D041000 In the year, it decreased pending tax losses from previous years to be applied referred to in fraction II of article 9 of the LISR (if yes, must fill out annex 19) 10D042000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria for tax and customs provisions 10D044000 Obtained any resolution from the SAT or SHCP that affected its tax situation during the year 10D053000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the year (includes PTU) 10D060000 Has filed any means of defense against tax provisions 10D063000 Is obliged to disclose reportable schemes for the fiscal year 10D071000 Celebrated derivative financial operations that had tax effects during the year in the Income Tax (if yes, must fill out annex 10) 10D072000 Maintained permanent investments in subsidiaries, associates and affiliates during the year (if yes, must fill out annex 11) 10D073000 Carried out operations with residents abroad (if yes, must fill out annex 16) 10D074000 Obtained loans during the year (if yes, must fill out annex 18) 10D075000 Has had changes of name or corporate name during the audited fiscal year 10D076000 If yes to the previous index, has the notices of change of name or corporate name before the federal taxpayer registry (article 29 fraction I of the RCFF), also specify the previous RFC and names 10D082000 Has had changes of tax domicile during the audited fiscal year 10D083000 If yes to the previous index, has all the notices of change of tax domicile (articles 29 fraction III of the RCFF) 10D084000 Has updated economic activities and obligations during the audited fiscal year 10D085000 If yes to the previous index, has all the notices of update of economic activities and obligations (articles 29 fraction VII RCFF) 10D086000 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 (article 29 fraction VIII of the RCFF) 10D087000 During the year, notices of compensation of favorable balances were presented (article 23 CFF) 10D088000 Indicate if during the fiscal year its social shares, shares or equivalent were sold by the
taxpayer, if it complied with what is provided in article 26 fraction XI of the CFF 10D089000 Has shareholders resident in the country. 10D090000 If yes to the previous index, are registered in the federal taxpayer registry (article 27 CFF) 10D095000 Has employees. 10D103000 If no to the question in index 10d095000, has any personnel service contracts (outsourcing) 10D109000 Obtained loss from the alienation of accounts and documents receivable in the year 10D110000 The accounts and documents receivable in the year were assigned as part of a restructuring or payment of dividends or profits 10D112000 Kept accounting in accordance with article 28 of the CFF, its regulations and with article 32 fraction I of the LIVA 10D113000 The supporting documentation of the records or entries is available at its tax domicile (article 28 fraction III of the CFF) 10D120000 Journal

124 DIARIO OFICIAL Viernes 13 de enero de 2023 10D121000 Ledger 10D122000 Minutes of partners or shareholders meetings 10D123000 Partners or shareholders 10D124000 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. (article 24 of the LISR) 10D125000 The taxpayer participated in a restructuring in which an improper transmission of tax losses was generated (article 69-B bis of the CFF) 10D127000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes 10D128000 Recognized or reported said income 10D129000 The taxpayer changed the business model. 10D130000 Issue receipts for the activities carried out and preserve the files (articles 76 fractions II and XVII of the LISR) 10D137000 Obtained tax refunds from the authority that generated interest. 10D138000 If yes, accumulated income from interest paid by the tax authority. 10D139000 Submit on time and in the proper form the obligation provided in fraction I, of article 55 of the LISR. 10D140000 Submit on time and in the proper form the obligation provided in fraction II, of article 55 of the LISR. 10D141000 During the year, the taxpayer provided operation, administration or distribution services to investment companies in debt instruments or variable income investment companies, under the terms of the Investment Companies Law and other applicable legal regulations. 10D142000 With respect to said activities, complied on time and in the proper form with the obligation provided in fraction II, of article 55 of the LISR, as provided in article 89 of that same regulation. 10D143000 Indicate if it alienated shares or intangibles during the year 10D145000 Is a related party 10D147000 Is a related party 10D149000 Is a related party 10D151000 Is a related party 10D153000 Is a related party 10D158000 Made withholding 10D160000 In case of having a tax loss in the alienation of shares, presented notice within ten days following the date of the operation 10D163000 Indicate if it transmitted monetary assets by more than 51% 10D164000 Indicate if it carried out a refund or reduction of shares 10D165000 Indicate if it refunded premium on share subscription 10D169000 Indicate if it carried out a refund or reduction of shares derived from absorption of financial losses 10D177000 The various losses met all the deduction requirements established in article 27 of the LISR. 10D178000 Has a pension, retirement and seniority premium fund. 10D180000 Indicate if it deducts the returns from the investment of funds destined for the reserves for the granting of pensions or retirements to personnel. 10D181000 Indicate if the reserve for the pension fund is included in the annual inflationary adjustment within the credits 10D182000 In the year, it deducted uncollectible credits referred to in fraction
V of article 25 of the LISR 10D183000 In the case of losses from uncollectible credits, the requirements set forth in fraction XV, article 27 of the LISR are met 10D185000 Carried out derivative financial operations (article 20 LISR) 10D187000 If yes, accumulated income from derivative financial operations 10D189000 Made deductions related to derivative financial operations 10D191000 Obtained losses in derivative financial operations with related parties under the terms of article 28 fraction XIX of the LISR 10D276000 Maintained investments through trusts for the acquisition or construction of real estate (fibers) 10D277000 If yes to the previous index, complied with all the requirements provided in articles 187 and 188 of the LISR 10D278000 Was part of a trust for the acquisition or construction of real estate (fiber) 10D279000 If yes to the previous index, complied with all the requirements provided in articles 187 and 188 of the LISR

Viernes 13 de enero de 2023 DIARIO OFICIAL 125 10D281000 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 the Tax Administration Service. 10D282000 The credited tax was paid directly by the taxpayer abroad 10D287000 Regarding an Income Tax paid by foreign resident companies, 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 had been met. 10D291000 Credits only the Income Tax paid abroad in the year 10D292000 Indicate if it credits a remainder of the Income Tax paid abroad corresponding to previous years. 10D293000 Carried out operations with preferential tax regimes, through entities or foreign legal figures that are fiscally transparent abroad (if yes, must fill out annex 20) 10D309000 Carries out acts or activities not subject to the value added tax 10D310000 Complied with tax provisions to determine taxable and exempt acts or activities. 10D311000 Applied the option of article 5-B of the LIVA for the proration of the tax not identified with taxable activities, for which the 0% rate and exempt apply 10D312000 Indicate if for the purposes of the determination of the definitive monthly payments of the Value Added Tax it credits 100% tax. 10D313000 Made adjustments to the value of the creditable tax (article 5-A of the LIVA). 10D315000 Excludes the concepts indicated in fractions IV, V, VI and IX of article 5-C of the Law, to calculate the proportion referred to in the first paragraph of article 5-C of the Law. (article 5-C of the Law). 10D316000 In the event that it is a multiple-object financial company not part of the financial system, in terms of what is provided in article 8 of the Income Tax Law, it taxed the VAT on interest paid 10D319000 Opted to apply the tax incentive in ISR matter of the Decree of tax incentives northern border region, published in the DOF on December 31, 2018 (if yes, must fill out from index 10150124000000 to 10150152000000 of annex 15) 10D321000 Is registered in the beneficiary registry of the incentive for the northern border region 10D325000 Stopped applying the tax incentive in ISR matter indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018 10D328000 Submitted at the latest in the month following that in which it requested the cancellation, the complementary declarations of provisional payments in which it applied the incentive and, if applicable, made the payment of the corresponding ISR. 10D366000 The seniority of the tax domicile, or of some branch, establishment or other in the northern border region is less than 18 months 10D369000 In addition to the northern border region incentive, applied another tax treatment that grants it additional benefits or tax incentives, including
exemptions or subsidies. 10D372000 Collaborated with the annual real-time verification program referred to in article seventh, second paragraph, fraction IV, of the Decree of tax incentives northern border region, published in the DOF on December 30, 2020. 10D376000 Opted to apply the tax incentive in VAT matter indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018 10D378000 (a) alienation of goods 10D379000 (b) provision of independent services 10D380000 (c) granting of temporary use or enjoyment of goods 10D381000 Stopped applying the tax incentive in VAT matter, indicated in the Decree of tax incentives northern border region, published in the DOF on December 31, 2018. 10D384000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in fraction IV of article 1, of the VAT Law 10D385000 If the answer to the previous question is affirmative, indicate if it opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid 10D423000 Is obliged to carry out volumetric control 10D424000 Is an importer of a specific sector 10D426000 Opted to apply the tax incentive in ISR matter of the Decree of tax incentives southern border region, published in the DOF on December 30, 2020 (if yes, must fill out from index 01150153000000 to 01150181000000 of annex 15) 10D428000 Is registered in the beneficiary registry of the incentive for the southern border region

126 DIARIO OFICIAL Viernes 13 de enero de 2023 10D432000 Ceased to apply the income tax (ISR) tax incentive indicated in the Decree on tax incentives for the southern border region, published in the Official Journal of the Federation (DOF) on December 30, 2020 10D435000 Submitted, no later than the month following the month in which the deregistration was requested, the complementary declarations for provisional payments in which the incentive was applied and, where applicable, made the corresponding income tax payment 10D473000 The seniority of the tax domicile, or of any branch, establishment or other entity in the southern border region is less than 18 months 10D476000 In addition to the southern border region incentive, applied another tax treatment that grants additional benefits or tax incentives, including exemptions or subsidies. 10D479000 Collaborated with the annual program of real-time verification referred to in the seventh article, second paragraph, fraction VI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 10D483000 Opted to apply the value-added tax (IVA) tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020 10D485000 (a) alienation of goods 10D486000 (b) provision of independent services 10D487000 (c) granting of the use or enjoyment of goods for a temporary period 10D488000 Ceased to apply the value-added tax (IVA) tax incentive, indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020. 10D491000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in fraction IV of article 1, of the Value-Added Tax Law (LIVA) 10D492000 In case the answer to the previous question is affirmative, indicate whether you opted to make the withholding of the value-added tax at the reduced rate of 3% of the value of the consideration actually paid 10D530000 Is obliged to carry out volumetric control 10D531000 Is an importer of a specific sector Alphabetic data of two characters, (yes or no) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 10D046000 The requirements established in the resolution (authorization or consultation) were met 10D091000 Has inventories in its accounting records. 10D092000 In the affirmative case, maintains control of inventories of merchandise, raw materials, work in progress and finished products as appropriate (article ISR 76 fraction XIV of the Income Tax Law (LISR)) 10D093000 Indicate whether you identified suppliers or clients with the definitive list issued by the Tax Administration Service (SAT) of presumably non-existent operations for the entire fiscal year reviewed 10D094000 Indicate whether you verified that the operations with that client or supplier are not given fiscal effect in accordance with article 69-B of the Federal
Code of Procedures (CFF) 10D102000 Created a reserve for pension or retirement funds for staff or made changes to said fund (article 29 of the LISR and 65 of the Regulations of the LISR (RISR).) 10D114000 In the case of 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 (articles 32 fraction II of the LIVA and 35 of the Regulations of the LIVA (RIVA)) 10D115000 Issued and delivered tax vouchers (articles 32 fraction III of the LIVA, 20 and 74 of the RIVA) 10D116000 Issued tax vouchers for the withholding of the tax made in the cases provided for in article 1-A, (article 32 fraction V of the LIVA, as well as with the applicable rules of the RMF for 2022) 10D117000 Provided monthly and in a timely manner to the tax authorities, information about the persons to whom taxes were withheld (article 32 fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 10D118000 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 (article 32 fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2022) 10D126000 The taxpayer's actions related to the restructuring referred to in the previous index remained in the restructured group during the audited fiscal year 10D131000 Issue tax 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 (article 76 fraction III of the LISR ) 10D132000 Keep a record of the operations carried out with securities issued in series (articles 76 fraction VIII of the LISR and 111 of the RISR).

Viernes 13 de enero de 2023 DIARIO OFICIAL 127 10D133000 Make payments of dividends or profits with a non-negotiable named check issued in the name of the partner or shareholder or through fund transfers to the partner or shareholder (article 76 fraction XI subsection a) of the LISR) 10D134000 Provide to the partners or shareholders to whom dividends were paid, a tax voucher in which the amount is indicated, the ISR withheld, in which it is indicated whether the dividends come from any specific account or record (article 76 fraction XI subsection b) of the LISR) 10D135000 Inform the tax authorities of the loans, contributions for future capital increases or capital increases received in cash, in national or foreign currency, greater than $600,000 (articles 18, fraction XI and 76 fraction XVI of the LISR, as well as with the applicable rules of the RMF for 2022) 10D136000 Withhold and remit the additional ISR at a rate of 10% on distributed dividends or profits (article 140 second paragraph of the LISR) 10D170000 If applicable, when having borrowed capitals and granting loans to third parties, the cap established for its deduction was applied (articles 27 fraction VII of the LISR and 38 of its RISR) 10D171000 In the case of fees or gratuities to administrators, commissioners, directors, general managers or members of the board of directors, supervisory, advisory or any other kind, the requirements to which they are subject were met (article 27 fraction IX of the LISR). 10D172000 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 (article 27 fraction X of the LISR). 10D173000 In the case of the acquisition cost or the interest derived from received credits, they correspond to those of the market and when they exceeded, the excess was considered non-deductible (article 27 fraction XIII of the LISR). 10D174000 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. 10D175000 In the case of the granting of the use or enjoyment of automobiles and airplanes, complied with the requirements established for its deduction (articles 28 fraction XIII of the LISR and 60 of the RISR) 10D176000 In the case of loss from the alienation of shares and other securities, as well as financial losses arising from financial operations derived from capital referred to shares or share indices, the requirements established for their deduction were met (articles 28 fraction XVII of the LISR, as well as with the applicable rules of the RMF for 2022) 10D184000 In case that during the fiscal year the direct costing system based on historical costs ceased to be used, considered for tax purposes as the initial inventory of the fiscal year the value of the final inventory valued with the direct costing system
based on historical costs (article 69 G, fraction II of the regulations of the LISR) 10D193000 Is considered as part of the financial system. (article 7, third paragraph of the Law). 10D194000 Has a particular resolution from the Tax Administration Service, to be considered as part of the financial system. (article 7, fourth paragraph of the Law). 10D195000 Applies the specific provisions established in the Income Tax Law, for taxpayers who are part of the financial system. 10D196000 taking into account the level of operation for which the credit union was authorized, it carried out exclusively the operations listed in article 40 of the Credit Unions Law 10D197000 During the fiscal year 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, fractions I and II of the Credit Unions Law 10D198000 Took inventory of stock at the end of the fiscal year (article 76 fraction IV of the Law). 10D199000 Deducted the amount constituted or increased during the fiscal year, after review by the National Banking and Securities Commission, the contingency reserve (article 47 of the Law). 10D200000 If at the end of the fiscal year, the decrease of the contingency reserve applicable to general warehouses proceeded, with respect to those constituted in the immediate previous fiscal year, the difference was considered as taxable income in the fiscal year (article 47 of the Law). 10D227000 Transmitted fiscal attributes such as tax losses, CUFIN, CUCA 10D280000 Has the supporting documentation for the payment of the ISR paid abroad that was credited 10D283000 Complies with the requirements established in article 5 of the LISR to credit the ISR paid abroad 10D294000 Has a transfer pricing study for the operations carried out 10D296000 Credited tax paid in REFIPRES 10D298000 Met all requirements to apply ISR withholding from REFIPRE.

128 DIARIO OFICIAL Viernes 13 de enero de 2023 10D300000 Indicate whether you declared tax on income subject to REFIPRES 10D303000 The taxpayer made any payment to a resident abroad, in which the ISR that corresponded to said foreign resident was covered by the taxpayer itself 10D304000 Applied what is provided for in article 1.13. Of the Decree published in the DOF on December 26, 2013 10D305000 Applied any treaty to avoid double taxation. 10D306000 Has the necessary documentation to prove the residence of the country in question, in terms of article 4 of the LISR. 10D307000 Met all requirements to apply a preferential withholding rate 10D308000 Applied what is provided for in article 1.4. Of the Decree published in the DOF on December 26, 2013 10D314000 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 (article 5 fraction I of the LIVA) 10D317000 Applied what is provided for in article 2.1. Of the Decree published in the DOF on December 26, 2013 10D318000 Applied what is provided for in article 2.2. Of the Decree published in the DOF on December 26, 2013 10D367000 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 10D368000 Located in the circumstances of article sixth, fraction XI of the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018 10D383000 Located in the circumstances of articles tenth third, fraction IV of the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018 10D474000 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 10D475000 Located in the circumstances of article sixth, fraction XI of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020 10D490000 Located in the circumstances of articles tenth second, fraction V of the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020 Alphabetic data of three characters, (yes, no or n/a) in uppercase. These data may not contain special signs (commas, brackets, parentheses, etc.). 10D048000 Date of letter 1 10D050000 Date of letter 2 10D052000 Date of letter 3 10D055000 Date of resolution 1 10D057000 Date of resolution 2 10D059000 Date of resolution 3 10D061000 Date of sending the multiple information declaration. (normal) 10D062000 Date of sending the multiple information declaration. (last complementary) 10D069000 Date of presentation of the normal information declaration 10D070000 Date of presentation of the information declaration (last complementary) 10D202000 Date on which the merger
took effect 10D226000 Date on which the spin-off took effect 10D272000 Date of commencement of liquidation 10D323000 Date of authorization to apply the ISR tax incentive 10D327000 Date when the ISR tax incentive ceased to apply for any of the above circumstances 10D330000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D333000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D336000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D339000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D342000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D345000 (6) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied

Viernes 13 de enero de 2023 DIARIO OFICIAL 129 10D348000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D351000 (8) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D354000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D357000 (10) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D360000 (11) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D363000 (12) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D373000 Date of presentation of the annual report of collaboration to the real-time verification program 10D377000 Date of presentation of the notice of application of the value-added tax (IVA) tax incentive indicated in the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018 10D382000 Date when the incentive in matter of IVA ceased to apply 10D387000 (1) Date of presentation of the payment of the withheld IVA 10D390000 (2) Date of presentation of the payment of the withheld IVA 10D393000 (3) Date of presentation of the payment of the withheld IVA 10D396000 (4) Date of presentation of the payment of the withheld IVA 10D399000 (5) Date of presentation of the payment of the withheld IVA 10D402000 (6) Date of presentation of the payment of the withheld IVA 10D405000 (7) Date of presentation of the payment of the withheld IVA 10D408000 (8) Date of presentation of the payment of the withheld IVA 10D411000 (9) Date of presentation of the payment of the withheld IVA 10D414000 (10) Date of presentation of the payment of the withheld IVA 10D417000 (11) Date of presentation of the payment of the withheld IVA 10D420000 (12) Date of presentation of the payment of the withheld IVA 10D430000 Date of authorization to apply the ISR tax incentive 10D434000 Date when the ISR tax incentive ceased to apply for any of the above circumstances 10D437000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D440000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D443000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D446000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D449000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D452000 (6) Date of
presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D455000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D458000 (8) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D461000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D464000 (10) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D467000 (11) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D470000 (12) Date of presentation of the complementary declaration relative to the provisional payment in which the incentive was applied 10D480000 Date of presentation of the annual report of collaboration to the real-time verification program. 10D484000 Date of presentation of the notice of application of the value-added tax (IVA) tax incentive indicated in the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020

130 DIARIO OFICIAL Viernes 13 de enero de 2023 10D489000 Date when the incentive in matter of IVA ceased to apply 10D494000 (1) Date of presentation of the payment of the withheld IVA 10D497000 (2) Date of presentation of the payment of the withheld IVA 10D500000 (3) Date of presentation of the payment of the withheld IVA 10D503000 (4) Date of presentation of the payment of the withheld IVA 10D506000 (5) Date of presentation of the payment of the withheld IVA 10D509000 (6) Date of presentation of the payment of the withheld IVA 10D512000 (7) Date of presentation of the payment of the withheld IVA 10D515000 (8) Date of presentation of the payment of the withheld IVA 10D518000 (9) Date of presentation of the payment of the withheld IVA 10D521000 (10) Date of presentation of the payment of the withheld IVA 10D524000 (11) Date of presentation of the payment of the withheld IVA 10D527000 (12) Date of presentation of the payment of the withheld IVA Data of the date of the letter, of the resolution, of the sending 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 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 diagonals /). 10D010000 Name or corporate name of the settlor 10D011000 Name or corporate name of the trustee 10D012000 Name or corporate name of the beneficiary (1) 10D013000 Name or corporate name of the beneficiary (2) 10D014000 Name or corporate name of the beneficiary (3) 10D043000 Specify the number(s) of criterion(s) 10D047000 Number of letter 1 10D049000 Number of letter 2 10D051000 Number of letter 3 10D054000 Number of resolution 1 10D056000 Number of resolution 2 10D058000 Number of resolution 3 10D064000 Identification number (field 1) 10D065000 Identification number (field 2) 10D066000 Identification number (field 3) 10D067000 Identification number (field 4) 10D068000 Identification number (field 5) 10D144000 Name of buyer 1 10D146000 Name of buyer 2 10D148000 Name of buyer 3 10D150000 Name of buyer 4 10D152000 Name of buyer 5 10D204000 Merging company: name or corporate name 10D206000 Merged 1: name or corporate name 10D208000 Merged 2: name or corporate name 10D210000 Merged 3: name or corporate name 10D212000 Merged 4: name or corporate name 10D214000 Merged 5: name or corporate name 10D216000 Merged 6: name or corporate name 10D218000 Merged 7: name or corporate name 10D220000 Merged 8: name or corporate name 10D222000 Merged 9: name or corporate name 10D224000 Merged 10: name or corporate name 10D322000 Number of letter of authorization to apply the ISR tax incentive 10D324000 Number or registration key in the beneficiary registry of the incentive for the northern border region 10D365000 Indicate whether the applied tax incentive is for domicile, branch, establishment or other

Friday, January 13, 2023 OFFICIAL GAZETTE 131

10D370000 Benefit obtained, derived from the application of the tax incentive applied 10D374000 Folio number in the acknowledgment of presentation of the annual collaboration report to the real-time verification program. 10D375000 Place of presentation of the annual collaboration report to the real-time verification program. 10D425000 In case of affirmative answer to the previous index, indicate which one 10D429000 Number of authorization letter to apply the Income Tax (ISR) tax incentive 10D431000 Number or registration key in the beneficiary registry for the incentive for the southern border region 10D472000 Indicate whether the applied tax incentive is by domicile, branch, establishment, or other 10D477000 Benefit obtained, derived from the application of the tax incentive applied 10D481000 Folio number in the acknowledgment of presentation of the annual collaboration report to the real-time verification program. 10D482000 Place of presentation of the annual collaboration report to the real-time verification program. 10D532000 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.).

10D031000 RFC 1
10D032000 RFC 2
10D033000 RFC 3
10D034000 RFC 4
10D035000 RFC 5
10D077000 (specify previous name)
10D078000 (specify previous name)
10D079000 (specify previous name)
10D080000 (specify previous name)
10D081000 (specify previous name)
10D104000 (specify name of outsourcing company) 10D105000 (specify name of outsourcing company) 10D106000 (specify name of outsourcing company) 10D107000 (specify name of outsourcing company) 10D108000 (specify name of outsourcing company) 10D203000 Merger: RFC 10D205000 Merged 1: RFC 10D207000 Merged 2: RFC 10D209000 Merged 3: RFC 10D211000 Merged 4: RFC 10D213000 Merged 5: RFC 10D215000 Merged 6: RFC 10D217000 Merged 7: RFC 10D219000 Merged 8: RFC 10D221000 Merged 9: RFC 10D223000 Merged 10: RFC 10D228000 Split 1: RFC 10D232000 Split 2: RFC 10D236000 Split 3: RFC 10D240000 Split 4: RFC 10D244000 Split 5: RFC 10D248000 Split 6: RFC 10D252000 Split 7: RFC 10D256000 Split 8: RFC 10D260000 Split 9: RFC 10D264000 Split 10: RFC 10D268000 Splitting: RFC 10D273000 (liquidator 1 specify name, denomination, or corporate name) 10D274000 (liquidator 2 specify name, denomination, or corporate name) 10D275000 (liquidator 3 specify name, denomination, or corporate name)

132 OFFICIAL GAZETTE Friday, January 13, 2023

Taxpayer Registry (RFC) data.
Alphanumeric data of maximum 13 characters composed of:

Four letters for individuals; or underscore and three letters for legal entities.
Three alphanumeric characters for homonymy.
Use of alphabetic characters in uppercase.
This data may not contain special signs (commas, brackets, parentheses, etc., except the & character).

10D006000 In case of negative answer to all questions in the previous indices 10D003000, 10D004000, and 10D005000, mention the reason why you are presenting the audit report

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

10D096000 Number of workers
10D097000 Total ISR withheld and paid on salaries 10D098000 Total ISR withheld and paid on assimilated to salaries 10D099000 Employment subsidy delivered in cash to workers in the fiscal year 10D100000 Total income from salaries and wages and assimilated concepts 10D101000 Total exempt income from salaries and wages 10D111000 Amount of VAT that originated said operation 10D119000 Amount of VAT withheld from you regarding services referred to in fraction IV of article 1-A of the VAT Law (LIVA) 10D154000 Total income from sale of shares 10D155000 Total income from sale of intangibles 10D156000 Total average cost of disposed shares 10D157000 Total original amount of adjusted investment 10D159000 Amount of payment for the operation 10D161000 Amount of pending fiscal loss to be amortized from disposal of shares and other securities whose yield is not interest as per article 8 of the Income Tax Law (LISR) 10D162000 Deductible amount from financial derivative operations agreed outside recognized markets. 10D166000 Amount of refund or capital reduction effected 10D167000 Income Tax derived from fraction I of article 78 10D168000 Income Tax derived from fraction II of article 78 10D179000 Indicate the total amount of the reserve for pension funds, retirement, and seniority premiums, invested in accordance with what is established in article 29, fraction II, of the current LISR in the reviewed fiscal year 10D188000 Indicate the amount of the corresponding accumulation 10D190000 In case of affirmative answer, indicate the amount of the corresponding deduction 10D192000 In case of affirmative answer, indicate the corresponding amount 10D229000 Asset value:
10D230000 Liability value:
10D231000 Share capital value:
10D233000 Asset value:
10D234000 Liability value:
10D235000 Share capital value:
10D237000 Asset value:
10D238000 Liability value:
10D239000 Share capital value:
10D241000 Asset value:
10D242000 Liability value:
10D243000 Share capital value:
10D245000 Asset value:
10D246000 Liability value:
10D247000 Share capital value:
10D249000 Asset value:
10D250000 Liability value:

Friday, January 13, 2023 OFFICIAL GAZETTE 133

10D251000 Share capital value:
10D253000 Asset value:
10D254000 Liability value:
10D255000 Share capital value:
10D257000 Asset value:
10D258000 Liability value:
10D259000 Share capital value:
10D261000 Asset value:
10D262000 Liability value:
10D263000 Share capital value:
10D265000 Asset value:
10D266000 Liability value:
10D267000 Share capital value:
10D269000 Asset value:
10D270000 Liability value:
10D271000 Share capital value:
10D284000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad 10D285000 Amount of ISR paid abroad from source of wealth abroad 10D286000 Amount of non-creditable and non-deductible ISR as per article 5 of the LISR 10D295000 Total accumulative or taxable income in the fiscal year from REFIPRES 10D297000 Amount of tax credit for tax paid abroad 10D299000 Amount of credit for Withheld Income Tax 10D301000 Amount of tax on income subject to REFIPRES 10D302000 Amount of dividends or profits subject to preferential tax regimes as per the tenth paragraph of article 177 LISR 10D331000 (1) Amount paid in the supplementary declaration 10D334000 (2) Amount paid in the supplementary declaration 10D337000 (3) Amount paid in the supplementary declaration 10D340000 (4) Amount paid in the supplementary declaration 10D343000 (5) Amount paid in the supplementary declaration 10D346000 (6) Amount paid in the supplementary declaration 10D349000 (7) Amount paid in the supplementary declaration 10D352000 (8) Amount paid in the supplementary declaration 10D355000 (9) Amount paid in the supplementary declaration 10D358000 (10) Amount paid in the supplementary declaration 10D361000 (11) Amount paid in the supplementary declaration 10D364000 (12) Amount paid in the supplementary declaration 10D371000 Amount of the benefit 10D388000 (1) Amount paid 10D391000 (2) Amount paid 10D394000 (3) Amount paid 10D397000 (4) Amount paid 10D400000 (5) Amount paid 10D403000 (6) Amount paid 10D406000 (7) Amount paid 10D409000 (8) Amount paid 10D412000 (9) Amount paid 10D415000 (10) Amount paid 10D418000 (11) Amount paid 10D421000 (12) Amount paid 10D438000 (1) Amount paid in the supplementary declaration 10D441000 (2) Amount paid in the supplementary declaration 10D444000 (3) Amount paid in the supplementary declaration 10D447000 (4) Amount paid in the supplementary declaration

134 OFFICIAL GAZETTE Friday, January 13, 2023

10D450000 (5) Amount paid in the supplementary declaration 10D453000 (6) Amount paid in the supplementary declaration 10D456000 (7) Amount paid in the supplementary declaration 10D459000 (8) Amount paid in the supplementary declaration 10D462000 (9) Amount paid in the supplementary declaration 10D465000 (10) Amount paid in the supplementary declaration 10D468000 (11) Amount paid in the supplementary declaration 10D471000 (12) Amount paid in the supplementary declaration 10D478000 Amount of the benefit 10D495000 (1) Amount paid 10D498000 (2) Amount paid 10D501000 (3) Amount paid 10D504000 (4) Amount paid 10D507000 (5) Amount paid 10D510000 (6) Amount paid 10D513000 (7) Amount paid 10D516000 (8) Amount paid 10D519000 (9) Amount paid 10D522000 (10) Amount paid 10D525000 (11) Amount paid 10D528000 (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 as amounts must be recorded in pesos, not in thousands of pesos.

10D320000 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 10D427000 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.- General Balance Sheet 2022 and 2021
2.- Statement of Results Total 2022 and 2021, related parties 2022 and 2021, non-related parties 2022 and 2021 3.- Statement of Changes in Equity Contributed capital: share capital, contributions for future capital increases formalized in shareholders' meeting, contributions for future capital increases formalized by its board of directors, share capital: ordinary contribution certificates (for the case of savings and loan cooperative societies), share capital: voluntary excess certificates (for the case of savings and loan cooperative societies), share capital: certificates for risk capital (for the case of savings and loan cooperative societies), contributions for future capital increases formalized by its general 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 sale of shares, subordinate obligations in circulation, contributions from community financial societies, foundational equity, effect by incorporation into the regime of popular financial societies, other contributed capital accounts, earned capital: capital reserves, reserve fund, result of previous years, result by valuation of securities available for sale, result by valuation of cash flow hedging instruments, accumulated effect by conversion, remeasurements of defined benefits to employees, result by holding non-monetary assets (by valuation of fixed assets), other earned capital accounts, net profit, net loss, total equity.

Friday, January 13, 2023 OFFICIAL GAZETTE 135

4.- Statement of Cash Flows 2022 and 2021
5.- Determination of the cost of goods sold for accounting and Income Tax purposes Total 2022 and 2021, related parties 2022 and 2021, non-related parties 2022 and 2021 6.- Comparative analysis of the accounts of the statement of results 2022 and 2021, related parties and non-related parties 2022 and 2021, accumulative or deductible for ISR: 2022, 2021 and non-accumulative or not subject to ISR (income) non-deductible (expenses) for ISR 2022 and 2021 7.- List of contributions owed by the taxpayer as a direct subject or in their capacity as withholding agent Taxable base, contribution determined by audit owed or in favor, contribution owed or balance in favor determined by the taxpayer, difference and immaterial differences not investigated by audit 8.- List of contributions to pay Amount corresponding to the audited fiscal year, amount from previous years, total contributions to pay and amount of the contribution in litigation 9.- Reconciliation between accounting and fiscal result for Income Tax purposes 2022 and 2021 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 investment, amount of profits (losses) of previous years in the percentage of participation, amount of profit (loss) of the fiscal year in the percentage of participation, value of the investment 12.- Partners or shareholders who held shares or partnership interests Amount of contributions that are not premium on subscription of shares, amount of capital withdrawals, amount of loans: made and received, amount of premium on subscription of shares 13.- Operations with related parties Value of the operation and/or investment for fiscal purposes (even with zero value), amount of fiscal adjustment by the taxpayer so that the operation is considered agreed as with independent parties in comparable operations, modified amount 14.- Taxpayer information on its operations with related parties Data to provide 15.- Informative data Amount 16.- Operations carried out with residents abroad Amount of the operation, ISR withheld determined by audit, ISR withheld paid, difference 17.- MOI investments at the beginning of the fiscal year, balance pending to deduct at the beginning of the fiscal year, plus: MOI from acquisitions during the fiscal year, less: disposals and/or write-offs in the fiscal year, less: deduction in the fiscal year, less: immediate deduction in the fiscal year, balance pending to deduct at the end of the fiscal year

136 OFFICIAL GAZETTE Friday, January 13, 2023

18.- Loans Outstanding balance of the loan on December 31, 2021, total amount of interest paid and/or due, ISR withheld in the fiscal year, outstanding balance on December 31, 2022, total amount of interest deducted in the fiscal year 20.- Operations subject to preferential tax regimes Total amount of profits or fiscal losses in the shareholding participation, total accumulative or taxable income in the fiscal year, direct participation or average indirect participation per day of the taxpayer in the fiscal year (percentage): amount, contributions and refunds: total amount of investments or contributions made during the fiscal year, contributions and refunds: total amount of capital refunds received during the fiscal year, data of the entity located in a preferential tax regime: total profits or fiscal losses of the fiscal year, data of the entity located in a preferential tax regime: total profits distributed in the fiscal year, data of the entity located in a preferential tax regime: total amount of assets not subject to business activity, data of the entity located in a preferential tax regime: total amount of assets subject to activity, tax on income subject to REFIPRES 21.- Deduction of net interest of the fiscal year (article 28, fraction XXXII of the LISR) Amount of accumulative income of the previous fiscal year of each of the group members or of each related party, amount of accumulative income of the previous fiscal year of the taxpayer, total accumulative income of the previous fiscal year of the taxpayer and of all group members or of all related parties, deduction limit of the taxpayer, total interest accrued deriving from debts (deductible amounts), net interest pending to deduct from previous years (applicable from fiscal year 2021), total interest income accumulated, net interest, fiscal profit (loss), total interest accrued deriving from debts (deductible amounts), total amount deducted from fixed assets, total amount deducted from deferred expenses, total amount deducted from deferred charges, total amount deducted from expenditures made in pre-operational periods, adjusted fiscal profit, net interest limit, non-deductible interest

Note: The order of these data is only informative, for 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 as 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

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.

Friday, January 13, 2023 OFFICIAL GAZETTE 137

Annex Data to provide
7.- List of contributions owed by the taxpayer as a direct subject or in their capacity as 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 entity's capital 12.- 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 received loans 16.- Operations carried out with residents abroad Rate 18.- Loans Percentage of the interest rate, ISR withholding rate 20.- 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 in the fiscal year (percentage): percentage, in the case of income generated in participation with other entities, activity carried out by the entity in which it participates, operations with trust or with the entity or foreign figure fiscally transparent, description of the trust's object, preferential rate by treaty 21.- Deduction of net interest of the fiscal year (article 28, fraction XXXII of the LISR) Proportion of income

For the purposes of these data, figures referring to the indicated data will be recorded. Alphanumeric character data with decimals. Amounts representing percentages will be recorded with integers and two decimals, without the percentage sign. These data 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
8.- List of contributions to pay 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 celebrated, concept of derivative financial operations (article 16-A CFF), type of derivative financial operations (article 20 LISR), type of market, name of the market 11.- Permanent investments in subsidiaries, associates, and affiliates resident abroad and in Mexico Country of fiscal residence of the entity, form of payment (fund transfer, capitalization of credits or debts, etc.) 12.- Partners or shareholders who held 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 "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 16.- Operations 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

138 DIARIO OFICIAL Viernes 13 de enero de 2023

18.- Loans: Financing type, if in the "financing type" column you selected the concept "other", specify concept: country of residence for tax purposes, currency type, interest rate denomination, frequency of interest payment exigibility, if in the column "frequency of interest payment exigibility" you selected the concept "other", specify concept: destination of the borrowed capital.

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

Alphanumeric characters.
Alphabetic 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 from the free writing): date of presentation, office of authorization for payment in installments: date.

11.- 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.

12.- Partners or shareholders who had shares or social parts: 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 legal figure fiscally transparent: validity of, trust or entity or foreign legal figure fiscally transparent: validity to.

Ten alphanumeric characters corresponding to the date (two characters for the day, two for the month and four for the year, separated by slashes /, example 25/03/2021. These data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), they must only consist of the digits from 0 to 9 and the slash /.

Annex Data to provide

19.- Integration of fiscal losses from previous years 2022 to 2012.
For the purposes of these data, figures referring to the indicated data will be noted. Numeric characters 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 from 0 to 9.

Annex Data to provide

13.- Operations with related parties: Does the operation involve unique and valuable contributions (yes or no), if affirmative indicate in the annex called additional information, of which unique and valuable contributions are treated, is the operation agreed upon as with independent parties in comparable operations (yes or no), were the values of acts or activities for VAT modified, or of creditable VAT (deductions) as a consequence of a transfer pricing adjustment (rule 3.9.1.2. Section b, of the RMF 2022) (yes or no), indicate if you obtained benefit from the treaties to avoid double taxation (yes, no, n/a).

Viernes 13 de enero de 2023 DIARIO OFICIAL 139

16.- Operations 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 celebrated by Mexico to avoid double taxation (yes or no).

18.- Loans: Were you the effective beneficiary of the interests (yes or no), did you guarantee the loan (yes or no), did you carry out placements in foreign countries (yes or no).

20.- Operations subject to preferential tax regimes: Is the accounting available to the authority (yes or no), does it have any intermediary entity (yes or no), in the case of income generated in participation with other entities do you have the information of the entity that generated income by participation with other entities (yes or no), operations with trust or with the entity or foreign legal figure fiscally transparent, indicate if the information is for the case of income generated in trusts and similar (yes or no).

21.- Deduction of net interest of the exercise (article 28, fraction XXXII of the LISR): Are you located in any of the exceptions established in article 28, fraction XXXII of the LISR (yes or no).

Data of two alphabetic characters, (yes, no) in uppercase.
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 from the free writing) number of folio, office of authorization for payment in installments number.

10.- Derivative financial operations: Tax identification number or RFC.

11.- Permanent investments in subsidiaries, associates and affiliates resident in foreign countries and in Mexico: Tax identification number.

12.- Partners or shareholders who had shares or social parts: Tax identification number or RFC.

13.- Operations with related parties: Tax identification number or RFC.

16.- Operations 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 exercise, number of office of authorization of the CNBV of the public offer in foreign countries of securities issued in Mexico.

19.- Integration of fiscal losses from previous years 2022 to 2012.

20.- Operations subject to preferential tax regimes: Tax identification number.

21.- Deduction of net interest of the exercise (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 noted. Alphanumeric character data. Alphabetic characters only in uppercase. For the purposes of the RFC data of the annexes: 12.- partners or shareholders who had shares or social parts, 13.- operations with related parties and 19.- integration of fiscal losses from previous years, the data will be noted 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 &).

140 DIARIO OFICIAL Viernes 13 de enero de 2023

Content and characteristics for filling out the audit report.
Data applicable to the audit report of:
E. Investment Funds
Identification Data
Data to provide:
Taxpayer, legal representative, public accountant.
42A000000 RFC (of the taxpayer).
42B000000 RFC (of the public accountant).
42B015000 RFC of the firm.
42C000000 RFC (of the legal representative).
Data, federal taxpayer registry of the taxpayer, of the legal representative, of the public accountant and of the firm. Data of 13 alphanumeric characters maximum, composed of:

Four letters for natural persons; or underscore and three letters for legal persons.
Six numeric characters corresponding to the date, (two characters for year, two for month and two for the day).
Three alphanumeric characters for homonymy.
In the case that the legal representative is a resident in a foreign country who does not have this data, the following will be noted: REXT990101XXX. Use of alphabetic characters in uppercase. This data may not contain special signs (commas, brackets, parentheses, etc., except the character &).

42A001000 Denomination or corporate name.
42A012000 Name of the taxpayer:
42B001000 Name (of the public accountant) (paternal surname, maternal surname, name(s)). 42B014000 Name of the firm. 42C001000 Name (of the legal representative) (paternal surname, maternal surname, name(s)). Data, full name of the taxpayer. In the case of natural persons, it will be noted: paternal surname, maternal surname and name(s), of the legal representative, of the public accountant and of the firm. Alphanumeric character data. Alphabetic characters only in uppercase.

42B002000 CURP (of the public accountant).
42C004000 CURP (of the legal representative).
Data of 18 alphanumeric characters maximum, composed 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.).

Fiscal domicile of the taxpayer, of the legal representative and of the public accountant:
42A002000 Federative entity (of the taxpayer).
42B004000 Federative entity (of the public accountant).
42C005000 Federative entity (of the legal representative).
42C015000 Entity in which the notary is located (legal representative).
Data chosen from a list (catalog).

42A003000 Borough or municipality (of the taxpayer).
42B005000 Borough or municipality (of the public accountant).
42C006000 Borough or municipality (of the legal representative).
Data borough or municipality complete.
Data of alphabetic characters in uppercase.
This data may not 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).

Viernes 13 de enero de 2023 DIARIO OFICIAL 141

Data neighborhood or locality complete.
Alphanumeric character data.
Alphabetic characters only in uppercase.
This data may not 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 postal code complete.
Data of five exact numeric characters, without sign.
This data may not contain special signs (peso signs, commas, periods, hyphens, parentheses, etc.), it must only consist of the 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 of street and number complete.
Alphanumeric character data.
Alphabetic characters only in uppercase.
This data may not 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, city or population complete.
Alphanumeric character data.
Alphabetic characters only in uppercase.
This data may not contain special signs (commas, brackets, parentheses, etc.).

42A008000 Telephone (of the taxpayer).
42B010000 Telephone (of the public accountant or of the firm).
42C011000 Telephone (of the legal representative).
Data of twenty alphanumeric characters maximum.
This data may not contain special signs (peso sign, commas, periods, brackets, parentheses, etc.) It must only consist of the digits from 0 to 9.

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 noted in lowercase.
This data may 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, assigned automatically by SIPRED'2022 once the activity key for tax purposes was selected.

42A011000 Activity key for tax purposes.
Data economic activity or predominant activity also known as trade, assigned automatically by SIPRED'2022 once it is selected from a catalog. For the purposes of this data, the description made for this effect in annex 6 of the Fiscal Miscellaneous Resolution valid for 2014 and its corresponding modifications must be taken into account. This text may not contain special signs (commas, brackets, parentheses, etc.).

42C002000 National (legal representative).
42C003000 Foreigner (legal representative).
Data of two alphabetic characters (yes or no).
Use only of alphabetic characters in uppercase.
This text may not contain special signs (commas, brackets, parentheses, etc.).

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

142 DIARIO OFICIAL Viernes 13 de enero de 2023

Data of fifteen and ten alphanumeric characters maximum without sign, respectively.
This data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must only consist of the digits from 0 to 9.

42C016000 Date of power (legal representative).
42C017000 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 /).

42B003000 Number of registration of the public accountant.
42B014000 Number of registration 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 his firm will be noted. Data of five exact numeric characters, without sign. This data may not contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.), it must only consist of the 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 may not contain special signs (commas, brackets, parentheses, etc.).

General Data.
Data to provide:
42D000000 Competent authority.
42D001000 Headquarters to which the AGAF belongs.
42D002000 Administration.
42D007000 Type of fund.
42D017000 Type of special taxpayer.
42D024000 Type of opinion.
42D039000 It is about:
42D169000 They were carried out for the purpose of:
42D176000 In what capacity did you participate in some merger:
42D200000 In what capacity did you participate in some spin-off:
42D263000 Indicate the country where the resident foreign companies paid the Income Tax that the taxpayer credits (1). 42D264000 Indicate the country where the resident foreign companies paid the Income Tax that the taxpayer credits (2). 42D265000 Indicate the country where the resident foreign companies paid the Income Tax that the taxpayer credits (3). 42D298000 In case of affirmative to the previous question, indicate the reason why you stopped applying the ISR tax incentive. 42D301000 (1) Corresponding to the month of:
42D304000 (2) Corresponding to the month of:
42D307000 (3) Corresponding to the month of:
42D310000 (4) Corresponding to the month of:
42D313000 (5) Corresponding to the month of:
42D316000 (6) Corresponding to the month of:
42D319000 (7) Corresponding to the month of:
42D322000 (8) Corresponding to the month of:
42D325000 (9) Corresponding to the month of:
42D328000 (10) Corresponding to the month of:
42D331000 (11) Corresponding to the month of:
42D334000 (12) Corresponding to the month of:
42D358000 (1) Corresponding to the month of:
42D361000 (2) Corresponding to the month of:

Viernes 13 de enero de 2023 DIARIO OFICIAL 143

42D364000 (3) Corresponding to the month of:
42D367000 (4) Corresponding to the month of:
42D370000 (5) Corresponding to the month of:
42D373000 (6) Corresponding to the month of:
42D376000 (7) Corresponding to the month of:
42D379000 (8) Corresponding to the month of:
42D382000 (9) Corresponding to the month of:
42D385000 (10) Corresponding to the month of:
42D388000 (11) Corresponding to the month of:
42D391000 (12) Corresponding to the month of:
42D394000 What is your functional currency.
42D405000 In case of affirmative to the previous question, indicate the reason why you stopped applying the ISR tax incentive. 42D408000 (1) Corresponding to the month of:
42D411000 (2) Corresponding to the month of:
42D414000 (3) Corresponding to the month of:
42D417000 (4) Corresponding to the month of:
42D420000 (5) Corresponding to the month of:
42D423000 (6) Corresponding to the month of:
42D426000 (7) Corresponding to the month of:
42D429000 (8) Corresponding to the month of:
42D432000 (9) Corresponding to the month of:
42D435000 (10) Corresponding to the month of:
42D438000 (11) Corresponding to the month of:
42D441000 (12) Corresponding to the month of:
42D465000 (1) Corresponding to the month of:
42D468000 (2) Corresponding to the month of:
42D471000 (3) Corresponding to the month of:
42D474000 (4) Corresponding to the month of:
42D477000 (5) Corresponding to the month of:
42D480000 (6) Corresponding to the month of:
42D483000 (7) Corresponding to the month of:
42D486000 (8) Corresponding to the month of:
42D489000 (9) Corresponding to the month of:
42D492000 (10) Corresponding to the month of:
42D495000 (11) Corresponding to the month of:
42D498000 (12) Corresponding to the month of:
42D501000 What is your functional currency.
Data assigned automatically by SIPRED'2022 once it was selected from a list (catalog).

42D020000 Date of start of the fiscal exercise.
42D021000 Date of termination of the fiscal exercise.
42D022000 Date of start of the previous fiscal exercise.
42D023000 Date of termination of the previous fiscal exercise.
Data of the fiscal exercise that is audited and of the previous fiscal exercise.
Divided into start of exercise and termination of exercise.
These data will be composed of ten alphanumeric characters corresponding to the date of start of the fiscal exercise (two for the day, two for the month and four for the year separated by slashes /) and ten for the date of termination of the fiscal exercise, (two for the day, two for the month and four for the year, separated by slashes /). Example:
start end
01/01/2022 31/12/2022

42D003000 Opted to audit its financial statements by taxable income (article 32-A CFF). 42D004000 Opted to audit its financial statements by the value of its assets (article 32-A CFF). 42D005000 Opted to audit its financial statements by the number of workers (article 32-A CFF).

144 DIARIO OFICIAL Viernes 13 de enero de 2023 42D008000 Is part of a partnership 42D009000 Is part of a trust 42D015000 First audit opinion 42D016000 Is a company specialized in investment in energy, electricity, and infrastructure assets 42D018000 Parent company 42D019000 Subsidiary company 42D030000 Conducted transactions with related parties 42D031000 If your answer was affirmative in index 42D030000 (must fill out annexes 12 and 13) 42D032000 Conducted transactions with domestic related parties 42D033000 Conducted transactions with foreign related parties 42D034000 It is a fiscally transparent foreign entity and/or a foreign legal figure 42D035000 In the fiscal year, it decreased pending tax losses from previous years to be applied as referred to in fraction II of article 9 of the Income Tax Law (LISR) (if affirmative, must fill out annex 18) 42D036000 The taxpayer applied criteria contrary to those published in the Official Gazette (DOF) as non-binding criteria for tax and customs provisions 42D038000 Obtained any resolution from the SAT or the SHCP that affected its tax situation during the fiscal year 42D047000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the fiscal year (includes PTU) 42D054000 Has filed any means of defense against tax provisions 42D057000 Is obligated to disclose reportable schemes for the fiscal year 42D065000 Entered into derivative financial operations that had tax effects during the fiscal year in the Income Tax (ISR) (if affirmative, must fill out annex 9) 42D066000 Maintained permanent investments in subsidiaries, associates, and affiliates during the fiscal year (if affirmative, must fill out annex 10) 42D067000 Carried out transactions with residents abroad (if affirmative, must fill out annex 15) 42D068000 Obtained loans during the fiscal year (if affirmative, must fill out annex 17) 42D069000 Has had changes in name or corporate name during the audited fiscal year 42D070000 If affirmative to the previous index, has the notices of change of name or corporate name before the Federal Taxpayer Registry (article 29 fraction I of the RCFF), and also specifies the previous RFC and names 42D076000 Has had changes in tax domicile during the audited fiscal year 42D077000 If affirmative to the previous index, has all notices of change of tax domicile (articles 29 fraction III of the RCFF) 42D078000 Has updated economic activities and obligations during the audited fiscal year 42D079000 If affirmative to the previous index, has all notices of update of economic activities and obligations (articles 29 fraction VII RCFF) 42D080000 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 (article 29 fraction VIII of the RCFF) 42D081000
During the fiscal year, notices of compensation of balances in favor were presented (article 23 CFF) 42D082000 Indicate if during the fiscal year its partners' shares, stock, or equivalent were sold by the taxpayer, if it complied with what is provided in article 26 fraction XI of the CFF 42D083000 Has shareholders resident in the country 42D084000 If affirmative to the previous index, are registered in the Federal Taxpayer Registry (article 27 CFF) 42D087000 Has employees 42D095000 If negative to the question in index 42D087000, has any personnel service contracts (outsourcing) 42D101000 Obtained a loss from the alienation of accounts and documents receivable during the fiscal year 42D102000 The accounts and documents receivable during the fiscal year were assigned as part of a restructuring or payment of dividends or profits 42D104000 Kept accounting in accordance with article 28 of the CFF, its regulations, and with article 32 fraction I of the VAT Law (LIVA) 42D105000 The supporting documentation of the records or entries is available at its tax domicile (article 28 fraction III of the CFF)

Viernes 13 de enero de 2023 DIARIO OFICIAL 145 42D112000 Journal 42D113000 Ledger 42D114000 Minutes of meetings of partners or shareholders 42D115000 Partners or shareholders 42D116000 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 (article 24 of the LISR) 42D117000 The taxpayer participated in a restructuring in which an undue transmission of tax losses was generated (article 69-B bis of the CFF) 42D119000 The taxpayer participated in an international restructuring by which it generated income subject to preferential tax regimes 42D120000 Recognized or reported said income 42D121000 The taxpayer changed its business model. 42D131000 Until December 31, 2014, it exercised the accumulation option provided for in article 50 of the LISR in force until 2013. 42D132000 If affirmative, indicate if during the audited fiscal year it distributed dividends in favor of its shareholders 42D138000 Indicate if it alienated shares or intangibles during the fiscal year 42D140000 Is a related party 42D142000 Is a related party 42D144000 Is a related party 42D146000 Is a related party 42D148000 Is a related party 42D153000 Made withholding 42D155000 In case of having a tax loss from the alienation of shares, it presented notice within ten days following the date of the operation 42D158000 Indicate if it transmitted monetary assets by more than 51% 42D159000 Indicate if it carried out a refund or reduction of shares 42D160000 Indicate if it refunded premium on share subscription 42D164000 Indicate if it carried out a refund or reduction of shares derived from absorption of financial losses 42D168000 Carried out derivative financial operations (article 20 LISR) 42D170000 If affirmative, accumulated income from derivative financial operations 42D172000 Made deductions related to derivative financial operations 42D174000 Obtained losses in derivative financial operations with related parties under the terms of article 28 fraction XIX of the LISR 42D251000 Maintained investments through trusts for the acquisition or construction of real estate (fibras) 42D252000 If affirmative to the previous index, complied with all requirements provided for in articles 187 and 188 of the LISR 42D253000 Was part of a trust for the acquisition or construction of real estate (fibra) 42D254000 If affirmative to the previous index, complied with all requirements provided for in articles 187 and 188 of the LISR 42D256000 Verified that the tax paid abroad and credited in the fiscal year actually corresponds to an Income Tax (ISR) for which there is a right to its credit, in accordance with the general rules issued by the Tax Administration Service (SAT). 42D257000 The credited tax was paid directly by the taxpayer abroad 42D262000 Regarding an Income Tax (ISR) paid by resident companies abroad, resulting from a payment of
dividends or profits distributed in favor of the taxpayer, it verified that all and each of the requirements provided for in the applicable tax regulations for its credit had been met. 42D266000 Credits only the Income Tax (ISR) paid abroad in the fiscal year 42D267000 Indicate if it credits a remainder of the Income Tax (ISR) paid abroad corresponding to previous fiscal years. 42D268000 Carried out transactions with preferential tax regimes, through entities or foreign legal figures that are fiscally transparent abroad. (if affirmative, must fill out annex 19) 42D283000 Regarding the Value Added Tax (VAT) transferred that had been withheld in accordance with article 1-A, it was credited in the payment declaration of the month following the declaration in which the withholding was paid (article 5 fraction IV of the LIVA).

146 DIARIO OFICIAL Viernes 13 de enero de 2023 42D284000 Regarding the Value Added Tax (VAT) transferred that had been withheld in accordance with article 1-A of this Law, said withholding had been paid in the terms and deadlines established (article 5 fraction IV of the LIVA). 42D285000 Applied the option of article 5-B of the LIVA for the proration of tax not identified with taxable activities, for which the 0% rate and exempt apply 42D286000 Indicate if for the purposes of the determination of definitive monthly payments of the Value Added Tax (VAT) it credits tax at 100%. 42D287000 Say if it includes in the determination of the credit proportion, income from interest collected from derivative financial operations. 42D288000 Made adjustments to the value of the creditable tax (article 5-A of the LIVA). 42D291000 Opted to apply the fiscal stimulus in matters of ISR from the Decree of fiscal stimuli northern border region, published in the DOF on December 31, 2018 (if affirmative, must fill out from index 42140124000000 to 42140152000000 of annex 14) 42D293000 Is registered in the beneficiary registry of the stimulus for the northern border region 42D297000 Ceased to apply the fiscal stimulus in matters of ISR indicated in the Decree of fiscal stimuli northern border region, published in the DOF on December 31, 2018 42D300000 Presented 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, if applicable, made the payment of the corresponding ISR. 42D338000 The age of the tax domicile, or of any branch, establishment or other in the northern border region is less than 18 months 42D341000 In addition to the northern border region stimulus, it applied another tax treatment that grants it additional benefits or fiscal stimuli, including exemptions or subsidies. 42D344000 Collaborated with the annual program of real-time verification referred to in article seventh, second paragraph, fraction IV, of the Decree of fiscal stimuli northern border region, published in the DOF on December 30, 2020. 42D348000 Opted to apply the fiscal stimulus in matters of VAT indicated in the Decree of fiscal stimuli northern border region, published in the DOF on December 31, 2018 42D350000 (a) alienation of goods 42D351000 (b) provision of independent services 42D352000 (c) granting of temporary use or enjoyment of goods 42D353000 Ceased to apply the fiscal stimulus in matters of VAT, indicated in the Decree of fiscal stimuli northern border region, published in the DOF on December 31, 2018. 42D356000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in fraction IV of article 1, of the VAT Law 42D357000 If the answer to the previous question is affirmative, indicate if it opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid 42D395000 Is
obliged to carry out volumetric control 42D396000 Is an importer of a specific sector 42D398000 Opted to apply the fiscal stimulus in matters of ISR from the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020 (if affirmative, must fill out from index 42140153000000 to 42140181000000 of annex 14) 42D400000 Is registered in the beneficiary registry of the stimulus for the southern border region 42D404000 Ceased to apply the fiscal stimulus in matters of ISR indicated in the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020 42D407000 Presented 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, if applicable, made the payment of the corresponding ISR 42D445000 The age of the tax domicile, or of any branch, establishment or other in the southern border region is less than 18 months 42D448000 In addition to the southern border region stimulus, it applied another tax treatment that grants it additional benefits or fiscal stimuli, including exemptions or subsidies. 42D451000 Collaborated with the annual program of real-time verification referred to in article seventh, second paragraph, fraction VI of the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020. 42D455000 Opted to apply the fiscal stimulus in matters of VAT indicated in the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020 42D457000 (a) alienation of goods 42D458000 (b) provision of independent services 42D459000 (c) granting of temporary use or enjoyment of goods

Viernes 13 de enero de 2023 DIARIO OFICIAL 147 42D460000 Ceased to apply the fiscal stimulus in matters of VAT, indicated in the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020. 42D463000 Is a natural or legal person with business activities obliged to make withholding for the services referred to in fraction IV of article 1, of the VAT Law 42D464000 If the answer to the previous question is affirmative, indicate if it opted to make the VAT withholding at the reduced rate of 3% of the value of the consideration effectively paid 42D502000 Is obliged to carry out volumetric control 42D503000 Is an importer of a specific sector Alphabetic data of two characters, (yes or no) in uppercase. These data cannot contain special signs (commas, brackets, parentheses, etc.). 42D040000 The requirements established in the resolution (authorization or consultation) were met 42D085000 Indicate if it identified suppliers or clients with the definitive list issued by the SAT of operations presumably non-existent for the entire audited fiscal year 42D086000 Indicate if it verified that the operations with that client or supplier do not have tax effect in accordance with article 69-B of the CFF 42D094000 Created a reserve for a pension or retirement fund for staff or made changes to said fund (article 29 of the LISR and 65 of the RISR) 42D106000 Regarding commission agents, it carried out the separation in its accounting and records of the operations that they carry out on their own account from those that they carry out on behalf of the principal (articles 32 fraction II of the LIVA and 35 of the RIVA) 42D107000 Issued and delivered fiscal receipts (articles 32 fraction III of the LIVA, 20 and 74 of the RIVA) 42D108000 Issued fiscal receipts for the withholding of the tax that is made in the cases provided for in article 1-a, (article 32 fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 42D109000 Provided monthly and in real time to the tax authorities, information about the persons to whom it withheld taxes (article 32 fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 42D110000 Provided monthly and in real time to the tax authorities, information about the payment, withholding, credit, and transfer of the Value Added Tax (VAT) 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 (VAT), including activities for which it was not obliged to pay (article 32 fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2022) 42D118000 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 42D122000 For the case of companies in debt instruments, indicate if the investment portfolio is in turn composed of shares of foreign investment funds
42D123000 If the answer is affirmative, indicate if there was withholding of ISR, for the payment of interest to natural persons. 42D124000 If the answer is negative, indicate if it was informed to the natural persons in the certificate, the amount of the real interest earned during the fiscal year in which the investment in said funds was maintained. 42D125000 For the case of companies in equity instruments, indicate if the investment portfolio is in turn composed of shares of foreign investment funds 42D126000 If affirmative, indicate if the gains from the alienation of the shares of said foreign investment fund, considered them taxable for natural persons 42D127000 Indicate if it was informed in the certificate to the natural persons the gain that they obtained in the fiscal year in which they maintained their investment. 42D128000 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 (article 76 fraction XI inciso a) of the LISR). 42D129000 Provide to the partners or shareholders to whom dividends were paid, a certificate in which its amount is indicated, the ISR withheld, in which it is indicated if the dividends come from any specific account or record (article 76 fraction XI inciso b) of the LISR). 42D130000 Inform the tax authorities of the loans, contributions for future capital increases or capital increases that they receive in cash, in national or foreign currency, greater than $600,000 (articles 18, fraction XI and 76 fraction XVI of the LISR, as well as the applicable rules of the RMF for 2022). 42D137000 Keep a record of the operations that it carried out with securities issued in series (articles 76 fraction VIII of the LISR and 111 of the RISR) 42D165000 In the case of fees or gratuities to administrators, auditors, 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 (article 27 fraction IX of the LISR).

148 DIARIO OFICIAL Viernes 13 de enero de 2023 42D166000 In the case of loss from the alienation of shares and other securities, as well as financial losses that come from derivative financial operations of capital referred to shares or share indices, the requirements established for their deduction were met (article 28 fraction XVII of the LISR, as well as with the applicable rules of the RMF for 2022) 42D167000 In the case of the granting of temporary use or enjoyment of automobiles, complied with the requirements established for their deduction (article 28 fraction XIII of the LISR) 42D202000 Transmitted fiscal attributes such as tax losses, CUFIN, CUCA 42D255000 Has the supporting documentation of the payment of the ISR paid abroad that it credited 42D258000 Complies with the requirements established in article 5 of the LISR to credit the ISR paid abroad 42D269000 Has a transfer pricing study for the operations carried out 42D271000 Credited tax paid in REFIPRES 42D273000 Complied with all requirements to apply ISR withholding from REFIPRE. 42D275000 Indicate if it declared tax on income subject to REFIPRES 42D278000 The taxpayer made any payment to a resident abroad, in which the ISR that corresponded to said resident abroad, was covered by the taxpayer itself 42D279000 Applied what is provided in article 1.13. of the Decree published in the DOF on December 26, 2013. 42D280000 Applied any treaty to avoid double taxation. 42D281000 Has the necessary documentation to prove the residence of the country in question, in terms of article 4 of the LISR. 42D282000 Complied with all requirements to apply a preferential withholding rate 42D289000 In the case of net interest of the fiscal year, it verified that the VAT credit derived from interest was met with the requirements established for its credit (article 5 fraction I of the LIVA) 42D290000 Applied what is provided in article 2.2. of the Decree published in the DOF on December 26, 2013 42D339000 Has a branch, agency or any other establishment located within the border region, to which the Decree of fiscal stimuli northern border region, published in the DOF on December 31, 2018 applies 42D340000 It was located in the cases of article sixth, fraction XI of the Decree of fiscal stimuli northern border region, published in the DOF on December 31, 2018 42D355000 It was located in the cases of articles thirteenth, fraction IV of the Decree of fiscal stimuli northern border region, published in the DOF on December 31, 2018 42D446000 Has a branch, agency or any other establishment located within the border region, to which the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020 applies 42D447000 It was located in the cases of article sixth, fraction XI of the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020 42D462000 It was located in the cases of articles twelfth, fraction V of the Decree of fiscal stimuli 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 cannot contain special signs (commas, brackets, parentheses, etc.). 42D042000 Date of letter 1 42D044000 Date of letter 2 42D046000 Date of letter 3 42D049000 Date of resolution 1 42D051000 Date of resolution 2 42D053000 Date of resolution 3 42D055000 Date of sending of the multiple information declaration. (normal) 42D056000 Date of sending of the multiple information declaration. (last complementary) 42D063000 Date of presentation of the normal information declaration 42D064000 Date of presentation of the information declaration (last complementary) 42D177000 Date on which the merger took effect 42D201000 Date on which the spin-off took effect 42D247000 Start date of the liquidation 42D295000 Date of authorization to apply the ISR fiscal stimulus 42D299000 Date when it ceased to apply the ISR fiscal stimulus for any of the above cases

Friday, January 13, 2023 OFFICIAL GAZETTE 149
42D302000 (1) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D305000 (2) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D308000 (3) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D311000 (4) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D314000 (5) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D317000 (6) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D320000 (7) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D323000 (8) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D326000 (9) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D329000 (10) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D332000 (11) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D335000 (12) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D345000 Date of submission of the annual collaboration report to the real-time verification program 42D349000 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 42D354000 Date on which the VAT incentive ceased to apply 42D359000 (1) Date of submission of the payment of withheld VAT 42D362000 (2) Date of submission of the payment of withheld VAT 42D365000 (3) Date of submission of the payment of withheld VAT 42D368000 (4) Date of submission of the payment of withheld VAT 42D371000 (5) Date of submission of the payment of withheld VAT 42D374000 (6) Date of submission of the payment of withheld VAT 42D377000 (7) Date of submission of the payment of withheld VAT 42D380000 (8) Date of submission of the payment of withheld VAT 42D383000 (9) Date of submission of the payment of withheld VAT 42D386000 (10) Date of submission of the payment of withheld VAT 42D389000 (11) Date of submission of the payment of withheld VAT 42D392000 (12) Date of submission of the payment of withheld VAT 42D402000 Date of authorization to apply the Income Tax incentive 42D406000 Date on which the Income Tax incentive ceased to apply due to any of the aforementioned circumstances 42D409000 (1) Date of submission of the supplementary declaration
regarding the provisional payment in which the incentive was applied 42D412000 (2) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D415000 (3) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D418000 (4) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D421000 (5) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D424000 (6) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D427000 (7) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D430000 (8) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied

150 OFFICIAL GAZETTE Friday, January 13, 2023
42D433000 (9) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D436000 (10) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D439000 (11) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D442000 (12) Date of submission of the supplementary declaration regarding the provisional payment in which the incentive was applied 42D452000 Date of submission of the annual collaboration report to the real-time verification program. 42D456000 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 42D461000 Date on which the VAT incentive ceased to apply 42D466000 (1) Date of submission of the payment of withheld VAT 42D469000 (2) Date of submission of the payment of withheld VAT 42D472000 (3) Date of submission of the payment of withheld VAT 42D475000 (4) Date of submission of the payment of withheld VAT 42D478000 (5) Date of submission of the payment of withheld VAT 42D481000 (6) Date of submission of the payment of withheld VAT 42D484000 (7) Date of submission of the payment of withheld VAT 42D487000 (8) Date of submission of the payment of withheld VAT 42D490000 (9) Date of submission of the payment of withheld VAT 42D493000 (10) Date of submission of the payment of withheld VAT 42D496000 (11) Date of submission of the payment of withheld VAT 42D499000 (12) Date of submission of the payment of withheld VAT Data on the date of the official letter, the resolution, and the submission of the multiple information declaration. These data will be composed of ten alphanumeric characters corresponding to the date of the official letter, the resolution, and the submission of the multiple information declaration (two for the day, two for the month, and four for the year, separated by slashes /). 42D010000 Name or corporate name of the settlor 42D011000 Name or corporate name of the trustee 42D012000 Name or corporate name of the beneficiary (1) 42D013000 Name or corporate name of the beneficiary (2) 42D014000 Name or corporate name of the beneficiary (3) 42D037000 Specify the criterion number(s) 42D041000 Official letter number 1 42D043000 Official letter number 2 42D045000 Official letter number 3 42D048000 Resolution number 1 42D050000 Resolution number 2 42D052000 Resolution number 3 42D058000 Identification number (field 1) 42D059000 Identification number (field 2) 42D060000 Identification number (field 3) 42D061000 Identification number (field 4) 42D062000 Identification number (field 5) 42D139000 Buyer name 1 42D141000 Buyer name 2 42D143000 Buyer name 3 42D145000 Buyer name 4 42D147000 Buyer name 5 42D179000 Merger: name or corporate name 42D181000 Merged 1: name or corporate name 42D183000 Merged 2: name or
corporate name 42D185000 Merged 3: name or corporate name 42D187000 Merged 4: name or corporate name

Friday, January 13, 2023 OFFICIAL GAZETTE 151
42D189000 Merged 5: name or corporate name
42D191000 Merged 6: name or corporate name
42D193000 Merged 7: name or corporate name
42D195000 Merged 8: name or corporate name
42D197000 Merged 9: name or corporate name
42D199000 Merged 10: name or corporate name
42D294000 Official letter number of authorization to apply the Income Tax incentive 42D296000 Number or registration key in the beneficiary registry for the northern border region incentive 42D337000 Indicate whether the applied tax incentive is by domicile, branch, establishment, or other 42D342000 Benefit obtained, derived from the application of the applied tax incentive 42D346000 Folio number in the receipt of submission of the annual collaboration report to the real-time verification program. 42D347000 Place of submission of the annual collaboration report to the real-time verification program. 42D397000 In case of affirmative answer to the previous index, indicate which one 42D401000 Official letter number of authorization to apply the Income Tax incentive 42D403000 Number or registration key in the beneficiary registry for the southern border region incentive 42D444000 Indicate whether the applied tax incentive is by domicile, branch, establishment, or other 42D449000 Benefit obtained, derived from the application of the applied tax incentive 42D453000 Folio number in the receipt of submission of the annual collaboration report to the real-time verification program. 42D454000 Place of submission of the annual collaboration report to the real-time verification program. 42D504000 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.). 42D025000 RFC 1 42D026000 RFC 2 42D027000 RFC 3 42D028000 RFC 4 42D029000 RFC 5 42D071000 (specify previous name) 42D072000 (specify previous name) 42D073000 (specify previous name) 42D074000 (specify previous name) 42D075000 (specify previous name) 42D096000 (specify outsourcing company name) 42D097000 (specify outsourcing company name) 42D098000 (specify outsourcing company name) 42D099000 (specify outsourcing company name) 42D100000 (specify outsourcing company name) 42D178000 Merger: RFC 42D180000 Merged 1: RFC 42D182000 Merged 2: RFC 42D184000 Merged 3: RFC 42D186000 Merged 4: RFC 42D188000 Merged 5: RFC 42D190000 Merged 6: RFC 42D192000 Merged 7: RFC 42D194000 Merged 8: RFC 42D196000 Merged 9: RFC 42D198000 Merged 10: RFC 42D203000 Split-off 1: RFC

152 OFFICIAL GAZETTE Friday, January 13, 2023
42D207000 Split-off 2: RFC
42D211000 Split-off 3: RFC
42D215000 Split-off 4: RFC
42D219000 Split-off 5: RFC
42D223000 Split-off 6: RFC
42D227000 Split-off 7: RFC
42D231000 Split-off 8: RFC
42D235000 Split-off 9: RFC
42D239000 Split-off 10: RFC
42D243000 Splitting: RFC
42D248000 (liquidator 1 specify name, denomination or corporate name) 42D249000 (liquidator 2 specify name, denomination or corporate name) 42D250000 (liquidator 3 specify name, denomination or corporate name) Data, Federal Taxpayer Registry. Alphanumeric data of maximum 13 characters composed of:

Four letters for individuals; or underscore and three letters for legal entities.
Six numeric characters corresponding to the date (two characters for year, two for month, and two for day).
Three alphanumeric characters for homonymy.
Use of uppercase alphabetic characters.
This data may not contain special signs (commas, brackets, parentheses, etc., except the & character). 42D006000 In case of negative answer to all questions in indices 42D003000, 42D004000, and 42D005000 above, mention the reason for submitting the audit report Alphanumeric character data. These data may contain special signs (commas, periods, hyphens, slashes, brackets, parentheses, etc.). 42D088000 Number of workers 42D089000 Total Income Tax withheld and paid on salaries 42D090000 Total Income Tax withheld and paid on assimilated to salaries 42D091000 Employment subsidy delivered in cash to workers in the fiscal year 42D092000 Total income from salaries and wages and assimilated concepts 42D093000 Total exempt income from salaries and wages 42D103000 VAT amount that originated said operation 42D111000 VAT amount withheld from you regarding services referred to in fraction IV of article 1-a of the VAT Law 42D133000 Distributed amount 42D134000 Amount of distributed dividends from the net fiscal profit account 42D135000 Amount considered as taxable income for Income Tax purposes, derived from gains from the alienation of shares, interest, and annual inflation adjustment, corresponding to investments promoted until December 31, 2014, for which the accumulation option provided in article 50 of the Income Tax Law in force until that date was exercised. 42D136000 Amount considered as authorized deduction for Income Tax purposes, derived from losses from the alienation of shares, interest, and annual inflation adjustment, corresponding to investments promoted until December 31, 2014, for which the accumulation option provided in article 50 of the Income Tax Law in force until that date was exercised. 42D149000 Total income from sale of shares 42D150000 Total income from sale of intangibles 42D151000 Total average cost of alienated shares 42D152000 Total original amount of adjusted investment 42D154000 Amount of payment for the operation 42D156000 Amount of pending fiscal loss to be amortized from alienation of shares and other securities whose yield is not interest under article 8 of the Income Tax Law 42D157000 Deductible amount from financial derivative operations agreed outside recognized markets. 42D161000 Amount of refund or capital reduction effected

Friday, January 13, 2023 OFFICIAL GAZETTE 153
42D162000 Income Tax derived from fraction I of article 78 42D163000 Income Tax derived from fraction II of article 78 42D171000 Indicate the amount of the corresponding accumulation 42D173000 In case of affirmative answer, indicate the amount of the corresponding deduction 42D175000 In case of affirmative answer, indicate the corresponding amount 42D204000 Asset value:
42D205000 Liability value:
42D206000 Share capital value:
42D208000 Asset value:
42D209000 Liability value:
42D210000 Share capital value:
42D212000 Asset value:
42D213000 Liability value:
42D214000 Share capital value:
42D216000 Asset value:
42D217000 Liability value:
42D218000 Share capital value:
42D220000 Asset value:
42D221000 Liability value:
42D222000 Share capital value:
42D224000 Asset value:
42D225000 Liability value:
42D226000 Share capital value:
42D228000 Asset value:
42D229000 Liability value:
42D230000 Share capital value:
42D232000 Asset value:
42D233000 Liability value:
42D234000 Share capital value:
42D236000 Asset value:
42D237000 Liability value:
42D238000 Share capital value:
42D240000 Asset value:
42D241000 Liability value:
42D242000 Share capital value:
42D244000 Asset value:
42D245000 Liability value:
42D246000 Share capital value:
42D259000 Amount of Income Tax paid abroad derived from dividends or profits received from residents abroad 42D260000 Amount of Income Tax paid abroad from foreign wealth source 42D261000 Amount of non-creditable and non-deductible Income Tax under article 5 of the Income Tax Law 42D270000 Total taxable or gross income in the fiscal year from REFIPRES 42D272000 Amount of foreign tax credit 42D274000 Amount of withheld Income Tax credit 42D276000 Amount of tax on income subject to REFIPRES 42D277000 Amount of dividends or profits subject to preferential tax regimes under the tenth paragraph of article 177 of the Income Tax Law 42D303000 (1) Amount paid in the supplementary declaration 42D306000 (2) Amount paid in the supplementary declaration 42D309000 (3) Amount paid in the supplementary declaration 42D312000 (4) Amount paid in the supplementary declaration 42D315000 (5) Amount paid in the supplementary declaration 42D318000 (6) Amount paid in the supplementary declaration 42D321000 (7) Amount paid in the supplementary declaration

154 OFFICIAL GAZETTE Friday, January 13, 2023
42D324000 (8) Amount paid in the supplementary declaration 42D327000 (9) Amount paid in the supplementary declaration 42D330000 (10) Amount paid in the supplementary declaration 42D333000 (11) Amount paid in the supplementary declaration 42D336000 (12) Amount paid in the supplementary declaration 42D343000 Amount of the benefit 42D360000 (1) Amount paid 42D363000 (2) Amount paid 42D366000 (3) Amount paid 42D369000 (4) Amount paid 42D372000 (5) Amount paid 42D375000 (6) Amount paid 42D378000 (7) Amount paid 42D381000 (8) Amount paid 42D384000 (9) Amount paid 42D387000 (10) Amount paid 42D390000 (11) Amount paid 42D393000 (12) Amount paid 42D410000 (1) Amount paid in the supplementary declaration 42D413000 (2) Amount paid in the supplementary declaration 42D416000 (3) Amount paid in the supplementary declaration 42D419000 (4) Amount paid in the supplementary declaration 42D422000 (5) Amount paid in the supplementary declaration 42D425000 (6) Amount paid in the supplementary declaration 42D428000 (7) Amount paid in the supplementary declaration 42D431000 (8) Amount paid in the supplementary declaration 42D434000 (9) Amount paid in the supplementary declaration 42D437000 (10) Amount paid in the supplementary declaration 42D440000 (11) Amount paid in the supplementary declaration 42D443000 (12) Amount paid in the supplementary declaration 42D450000 Amount of the benefit 42D467000 (1) Amount paid 42D470000 (2) Amount paid 42D473000 (3) Amount paid 42D476000 (4) Amount paid 42D479000 (5) Amount paid 42D482000 (6) Amount paid 42D485000 (7) Amount paid 42D488000 (8) Amount paid 42D491000 (9) Amount paid 42D494000 (10) Amount paid 42D497000 (11) Amount paid 42D500000 (12) Amount paid For the purposes of these data, figures referring to the indicated data will be recorded. Numeric character data. Negative amounts must be presented with a negative sign, preceding the sign to said amount. For positive amounts, the sign will be omitted. These data may not contain special signs such as: peso sign, commas, periods, parentheses, etc., they must consist only of digits from 0 to 9. The amounts indicated must be recorded in pesos, not in thousands of pesos. 42D292000 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 42D399000 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

Friday, January 13, 2023 OFFICIAL GAZETTE 155
Numeric character data with two decimals.
They will be recorded with integers and two decimals, without the percentage sign.
Annex Data to be provided
1.- General Balance Sheet 2022 and 2021
2.- Income Statement Total 2022 and 2021, related parties 2022 and 2021, non-related parties 2022 and 2021 3.- Statement of Changes in Equity Contributed capital: share capital, unexhibited share capital, contributions for future capital increases formalized in shareholders' meetings, contributions for future capital increases formalized by their governing body (in the case of investment funds), premium on sale of shares, other contributed capital accounts, earned capital: capital reserves, reserve for acquisition of own shares, result of previous years, result from valuation of cash flow hedging instruments, result from evaluation of permanent investments in shares of promoted companies, other earned capital accounts, net profit, net loss, and total equity 4.- Investment Portfolio Valuation Statement Number of titles traded, average unit acquisition cost, total acquisition cost, fair value or unit accounting value, and fair value or total accounting value 5.- Comparative Analysis of Income Statement Accounts 2022 and 2021, related parties and non-related parties 2022 and 2021, taxable or deductible for Income Tax: 2022 and 2021, non-taxable or not subject to Income Tax (income) non-deductible (expenses) for Income Tax: 2022 and 2021 6.- List of contributions due from the taxpayer as direct subject or in their capacity as withholding agent Taxable base, contribution determined by audit due or in favor, contribution due 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 years, total contributions to be paid, amount of contribution in litigation 8.- Reconciliation between accounting and fiscal result for Income Tax purposes 2022 and 2021 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 years in the percentage of participation, amount of profit (loss) of the 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.- Operations with Related Parties Value of the operation and/or investment for tax purposes (even with zero value), amount of taxpayer's fiscal adjustment so that the operation would be considered as agreed with independent parties in comparable operations, modified amount 13.- Taxpayer Information on its Operations with Related Parties Data to be provided 14.- Informative Data Amount

156 DIARIO OFICIAL Viernes 13 de enero de 2023

Annex Data to be Provided

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

16.- MOI investments at the beginning of the fiscal year, balance pending for deduction at the beginning of the fiscal year, plus: MOI from acquisitions during the fiscal year, less: disposals and/or write-offs during the fiscal year, less: deduction in the fiscal year, less: immediate deduction in the fiscal year, balance pending for deduction at the end of the fiscal year

17.- Loans Outstanding balance of the loan as of December 31, 2021, total amount of interest paid and/or accrued, ISR withheld in the fiscal year, outstanding balance as of December 31, 2022, total amount of interest deducted in the audited fiscal year

19.- Operations subject to preferential tax regimes Total amount of profits or tax losses in share participation, total of taxable or gross income in the fiscal year, direct or indirect average daily participation of the taxpayer in the fiscal year (percentage): amount, contributions and refunds: total amount of investments or contributions made during the fiscal year, contributions and refunds: total amount of capital refunds received during the fiscal year, data of the entity located in a preferential tax regime: total of profits or tax losses of the fiscal year, data of the entity located in a preferential tax regime: total of distributed profits in the fiscal year, data of the entity located in a preferential tax regime: total amount of assets not affected by business activity, data of the entity located in a preferential tax regime: total amount of assets affected by business activity, tax on income subject to REFIPRES

20.- Deduction of net interest of the fiscal year (article 28, fraction XXXII of the LISR) Amount of taxable income of the previous fiscal year of each of the group members or each related party, amount of taxable income of the previous fiscal year of the taxpayer, total of taxable income of the previous fiscal year of the taxpayer and all group members or all related parties, taxpayer's deduction limit, total of accrued interest deriving from debts (deductible amounts), net interest pending for deduction from previous fiscal years (applicable from the 2021 fiscal year), total of accumulated interest income, net interest, profit (loss) tax, total of 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 only informative; for capture, refer to the guide format. For the purposes of this data, figures referring to the indicated data will be recorded. Numerical 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., they must only consist of the digits 0 to 9. The amounts indicated must be recorded in pesos, not in thousands of pesos.

Viernes 13 de enero de 2023 DIARIO OFICIAL 157

Annex Data to be Provided

4.1.- Notes to the financial statements Text referring to the notes to the financial statements

6.1.- Declaration Text referring to the declaration

Alphanumeric character data.
These texts may contain special signs (peso sign, commas, periods, hyphens, parentheses, etc.). Alphabetic text must be used only in uppercase letters.

Annex Data to be Provided

4.- Portfolio valuation statement Percentage of participation, rate to value

6.- List of contributions payable by the taxpayer as a direct subject or in their capacity as withholding agent Rate, tariff or fee

9.- Derivative financial operations Percentage of cash settlement, percentage of in-kind settlement, proportion representing taxable income and/or authorized deductions

10.- Permanent investments in subsidiaries, associates and affiliates resident in 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 received loans

15.- Operations carried out with residents abroad Rate

17.- Loans Percentage of interest rate, ISR withholding rate

19.- Operations subject to preferential tax regimes Effective rate of Income Tax paid abroad (less than 75% of what would be paid in Mexico), direct or indirect average daily participation of the taxpayer in the fiscal year (percentage): percentage, preferential rate by treaty

20.- Deduction of net interest of the fiscal year (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 decimals. Amounts representing percentages will be recorded with integers and two decimals, without the percentage sign. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must only consist of the digits 0 to 9.

Annex Data to be Provided

4.- Portfolio valuation statement 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 accounting value, days to maturity

7.- List of contributions to pay Credit institution or SAT and payment in installments (data of the free writing): receiving administration

9.- Derivative financial operations Country of residence, number of contracts entered into, concept of derivative financial operations (article 16-A CFF), type of derivative financial operations (article 20 LISR), type of market, name of the market

158 DIARIO OFICIAL Viernes 13 de enero de 2023

10.- Permanent investments in subsidiaries, associates and affiliates resident in abroad and in Mexico Country of fiscal residence of the entity, form of payment (fund transfer, 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 (fund transfer, capitalization of credits or debt, etc.)

12.- Operations 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.- Operations 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 tax 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.- 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 "type of operation" column, any of the concepts of "other income" or "other payments" was selected, specify concept, in the case of income generated in participation with other entities, activity carried out by the entity in which it participates, operations with trust or with the entity or foreign legally transparent figure for tax purposes, description of the trust's object, 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.
Alphabetic characters only in uppercase.
These texts cannot contain special signs (commas, brackets, parentheses, etc.).

Annex Data to be Provided

7.- List of contributions to pay Payment date, payment in installments (data of the free writing): presentation date, authorization letter for payment in installments: date

10.- Permanent investments in subsidiaries, associates and affiliates resident in 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.- 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 25/03/2018. These data cannot 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 be Provided

18.- Integration of tax losses from previous years 2022 to 2012

Viernes 13 de enero de 2023 DIARIO OFICIAL 159

For the purposes of this data, figures referring to the indicated data will be recorded. Numerical character data with four decimals. These data cannot contain special signs such as: peso sign, commas, parentheses, etc., they must only consist of the digits 0 to 9.

Annex Data to be Provided

12.- Operations with related parties
Does the operation involve unique and valuable contributions (yes or no) if affirmative indicate in the annex called additional information, of 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 (rule 3.9.1.2. Section b, of the RMF 2022) (yes or no), indicate if it obtained benefit from treaties to avoid double taxation (yes, no, n/a)

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

17.- Loans
Was it the effective beneficiary of the interest (yes or no), did it guarantee the loan (yes or no), did it place abroad (yes or no)

18.- Integration of tax losses from previous years 2022 to 2012

19.- 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)

20.- Deduction of net interest of the fiscal year (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 alphabetic character data, (yes, no) in uppercase.
Two alphabetic character data, (yes, no or n/a) in uppercase.
These data cannot contain special signs (commas, brackets, parentheses, etc.).

Annex Data to be Provided

7.- List of contributions to pay Number of the operation; payment in installments (data of the free writing): 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 abroad and in Mexico Tax Identification Number

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

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

15.- Operations carried out with residents abroad Tax Identification Number

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 of the CNBV of the public offer abroad of securities issued in Mexico.

18.- Integration of tax losses from previous years 2022 to 2012

19.- Operations subject to preferential tax regimes Tax Identification Number

20.- Deduction of net interest of the fiscal year (article 28, fraction XXXII of the LISR) Tax Identification Number or RFC of each of the group members or each related party

160 DIARIO OFICIAL Viernes 13 de enero de 2023

For the effect of this data, the figures referring to the indicated data will be recorded. Alphanumeric character data. Alphabetic characters only in uppercase. For the effect of the RFC data of annexes 11.- partners or shareholders who held shares or partnership interests, 12.- operations with related parties and 18.- integration of tax losses from previous years, the data will be recorded according to the following characteristics:
Data of 13 alphanumeric characters maximum, composed of:
Four letters for individuals, or underscore and three letters for legal entities.
Six numeric characters corresponding to the date (two characters for the year, two for the month and two for the day). Three alphanumeric characters for homonymy. Use of alphabetic characters in uppercase. This data cannot contain special signs (commas, brackets, parentheses, etc., except the character &).

A. Guide Format for the presentation of the Fiscal Audit Report of Financial Statements General, for the fiscal year of 2022. Index Concept Data to be Provided

Taxpayer Identification Data
01A000000 RFC:
01A001000 Name (paternal surname, maternal surname, name(s)), denomination or corporate name:
01A002000 CURP:
Fiscal Address:
01A003000 Federal 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 fiscal year, which are registered in accounting and are backed by supporting documentation. 01A013000 Name of the Taxpayer:

Public Accountant Identification Data
01B000000 RFC:
01B001000 Name (paternal surname, maternal surname, name(s)) 01B002000 CURP:
01B003000 Registration Number:

Viernes 13 de enero de 2023 DIARIO OFICIAL 161

Fiscal Address:
01B004000 Federal 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 CPA 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:

Declaration of the Public Accountant who audited:
I declare that the information provided by the cited taxpayer, is found in books, records, documents and declarations in the possession of the taxpayer himself, which I examined, as I manifest in the independent auditor's report and in the report on the review of the taxpayer's tax situation which 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:
01C005000 Federal 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 where the Notary is located:
01C016000 Date of Power of Attorney:
01C017000 Date of appointment:

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

162 DIARIO OFICIAL Viernes 13 de enero de 2023

Index Concept Data to be Provided

General Data
01D000000 Competent Authority
01D001000 Headquarters to which the ADAF belongs 01D002000 General Administration and/or ADAF 01D003000 Opted to audit its financial statements by taxable income (article 32-A CFF) 01D004000 Opted to audit its financial statements by the value of its asset (article 32-A CFF) 01D005000 Opted to audit its financial statements by the number of workers (article 32-A CFF) 01D006000 In case of negative in all questions of indices 01D003000, 01D004000 and 01D005000 above, mention the reason why it presents the audit 01D007000 Is part of a partnership in participation 01D008000 Is part of a trust In case of affirmative to the previous index, indicate denomination or corporate name of the trust:
01D009000 Denomination or corporate name settlor 01D010000 Denomination or corporate name trustee 01D011000 Denomination or corporate name beneficiary (1) 01D012000 Denomination or corporate name beneficiary (2) 01D013000 Denomination or corporate name beneficiary (3) 01D014000 First audit 01D015000 It is a specialized society in the investment in assets of energy, electricity and infrastructure 01D016000 Carried out construction works 01D017000 In case of affirmative to the previous index, accumulated income according to article 17 fraction IV of the LISR. 01D018000 Maquiladora industry 01D019000 Type of special taxpayer 01D020000 Subsidiary company 01D021000 Subsidiary company 01D022000 Cooperative society 01D023000 Start of operations 01D024000 Start date of the fiscal year 01D025000 End date of the fiscal year 01D026000 Start date of the previous fiscal year 01D027000 End date of the previous fiscal year 01D028000 Select the costing system used for tax purposes:
In case of having selected any costing system, it will be subject to the following:
01D029000 Cost of sales: uses the absorption costing system for tax purposes and the acquisition cost valuation method for accounting purposes (historical costs) (in case of affirmative must fill from index 01060000000000 to 01060030000000 of Annex 6)

Friday, January 13, 2023 OFFICIAL GAZETTE 163
01D030000 Cost of sales: uses the absorption costing system for tax purposes (estimated predetermined costs) (if affirmative, must fill out from index 01060000000000 to 01060030000000 of Annex 6) 01D031000 Cost of sales: uses the absorption costing system for tax purposes and the standard cost valuation method for accounting purposes (if affirmative, must fill out from index 01060000000000 to 01060030000000 of Annex 6) 01D032000 Cost of sales: uses a system different from the above (if affirmative, must fill out from index 01060031000000 to 01060040000000 of Annex 6) 01D033000 Type of opinion 01D034000 Statement of cash flows. Used the indirect method (if affirmative, must fill out from index 01040000000000 to 01040050000000 of Annex 4) 01D035000 Statement of cash flows. Used the direct method (if affirmative, must fill out from index 01040051000000 to 01040089000000 of Annex 4) Indicate the RFC of the natural or legal person(s) that provided tax advice to the taxpayer, through a written opinion:
01D036000 RFC 1
01D037000 RFC 2
01D038000 RFC 3
01D039000 RFC 4
01D040000 RFC 5
Tax Effects
01D041000 Carried out operations with related parties 01D042000 If your answer was affirmative in index 01D041000 (must fill out Annexes 16 and 17) 01D043000 Carried out operations with national related parties 01D044000 Carried out operations with foreign related parties 01D045000 It is a fiscally transparent foreign entity and/or a foreign legal figure 01D046000 In the fiscal year, decreased pending fiscal losses from previous years to be applied referred to in fraction II of article 9 of the Income Tax Law (LISR) (if affirmative, must fill out Annex 27) 01D047000 Applied the option referred to in article two, fraction VIII, of the transitional provisions of the LISR, published on November 18, 2015, in force as of January 1, 2016 (if affirmative, must fill out Annex 27) 01D048000 Applied the option referred to in article two, fraction VIII, of the transitional provisions of the LISR, published on November 18, 2015, in force as of January 1, 2016 (if affirmative, must fill out Annex 21) 01D049000 If affirmative to indices 01D047000 and 01D048000, indicate if you filed the notice in terms of what is provided in:
01D050000 Date of filing the notice "credit for concept of fiscal losses" (option contained in article two, fraction VIII of the transitional provisions of the LISR in force as of January 1, 2016)

164 OFFICIAL GAZETTE Friday, January 13, 2023
01D051000 Method of filing the notice "credit for concept of fiscal losses" (option contained in article two, fraction VIII of the transitional provisions of the LISR in force as of January 1, 2016) 01D052000 Applied the option referred to in article two, fraction IX, of the transitional provisions of the LISR, published on November 18, 2015, in force as of January 1, 2016 (if affirmative, must fill out Annex 22) 01D053000 If affirmative to the previous index, indicate if you filed the notice in terms of what is provided in:
01D054000 Date of filing the notice
01D055000 Date of filing the complementary declaration (1) regarding tax differences due. 01D056000 Date of filing the complementary declaration (2) regarding tax differences due. 01D057000 Date of filing the complementary declaration (3) regarding tax differences due. 01D058000 Date of filing the complementary declaration (4) regarding tax differences due. 01D059000 Date of filing the complementary declaration (5) regarding tax differences due. 01D060000 Date of filing the complementary declaration (6) regarding tax differences due. 01D061000 Date of filing the complementary declaration (7) regarding tax differences due. 01D062000 Date of filing the complementary declaration (8) regarding tax differences due. 01D063000 Regarding companies that have had the status of holding companies, decreased the loss from the alienation of shares in any fiscal year subsequent to 2015 (article two, fraction IX, penultimate paragraph of the transitional provisions of the LISR in force as of January 1, 2016) 01D064000 If affirmative to the previous index, indicate if you liquidated the entire deferred tax (article two, fraction IX, penultimate paragraph of the transitional provisions of the LISR in force as of January 1, 2016) 01D065000 Applied what is established in rule 11.7.1.20. of the 3rd RMRMF 2016 01D066000 Applied what is established in rule 3.23.22. of the RMF 2017 01D067000 Applied what is established in rule 3.23.15. of the RMF 2018 01D068000 Applied what is established in rule 3.23.15. of the RMF 2019 01D069000 Applied what is established in rule 3.23.14. of the RMF 2020 01D070000 Applied what is established in rule 3.23.14. of the RMF 2021 01D071000 Applied what is established in rule 3.23.8. of the RMF 2022 01D072000 Applied what is established in rule 11.7.1.19. of the 3rd RMRMF 2016 01D073000 Applied what is established in the fifth transitional provision of the RMF 2017 01D074000 Applied what is established in the thirtieth transitional provision of the RMF 2018 01D075000 As of December 31, 2013, had authorization to determine its consolidated tax result, opted to apply what is provided in article nine transitional provision fraction XVI DTLISR 2014 (if affirmative, must fill out Annex 19) 01D076000 As of December 31, 2013, had authorization to determine its consolidated tax result, opted to apply what is provided in article nine transitional provision fraction XVIII DTLISR 2014 (if affirmative, must fill out Annex 20) 01D077000 Indicate if you promoted lawsuits that are pending resolution regarding deconsolidation 01D078000 Indicate if the taxpayer applied the procedures established in article 22 of the LISR

Friday, January 13, 2023 OFFICIAL GAZETTE 165
If the answer to the previous question is affirmative, indicate the following:
01D079000 Name of the issuer of the shares that were alienated 01D080000 Percentage of participation in the capital of the issuer of the shares that were alienated. 01D081000 Sale price of the alienated shares 01D082000 Amount of profit or (loss) determined by the alienation of the shares. 01D083000 Indicate if the acquirer of the alienated shares is a related party. 01D084000 The taxpayer has pending losses from the alienation of shares to be applied at the end of the fiscal year 01D085000 If 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 fiscal year Other aspects 01D086000 The taxpayer applied criteria contrary to those published in the DOF as non-binding criteria of tax and customs provisions 01D087000 Specify the number(s) of criterion/criteria 01D088000 Obtained any resolution from the SAT, the SHCP, or the PRODECON that affected its tax situation during the fiscal year If affirmative to the previous index, indicate the following:
01D089000 It is:
01D090000 The requirements established in the resolution (authorization or consultation) were met 01D091000 Official number 1 01D092000 Date of official number 1 01D093000 Official number 2 01D094000 Date of official number 2 01D095000 Official number 3 01D096000 Date of official number 3 01D097000 Obtained any favorable resolution from jurisdictional authorities that affected its tax situation during the fiscal year (includes PTU) If affirmative to the previous index, indicate the number and date of the resolution:
01D098000 Resolution number 1
01D099000 Date of resolution 1
01D100000 Resolution number 2
01D101000 Date of resolution 2
01D102000 Resolution number 3
01D103000 Date of resolution 3
01D104000 Has filed any means of defense against tax provisions If affirmative to the previous index, clarify through the annex called additional information, the tax provision in dispute, the means of defense filed, as well as the status of the means of defense filed at the end of the fiscal year 01D105000 Date of sending the multiple informative declaration. (normal) 01D106000 Date of sending the multiple informative declaration. (last complementary)

166 OFFICIAL GAZETTE Friday, January 13, 2023
01D107000 Is obliged to reveal reportable schemes for the fiscal year If affirmative to the previous index, indicate the following:
Identification number granted by the SAT to the reportable scheme 01D108000 Identification number (field 1) 01D109000 Identification number (field 2) 01D110000 Identification number (field 3) 01D111000 Identification number (field 4) 01D112000 Identification number (field 5) 01D113000 Date of filing the normal informative declaration 01D114000 Date of filing the informative declaration (last complementary) Operations with residents abroad 01D115000 Concluded financial derivative operations that had tax effects during the fiscal year in the Income Tax (if affirmative, must fill out Annex 12) 01D116000 Maintained permanent investments in subsidiaries, associates, and affiliates during the fiscal year (if affirmative, must fill out Annex 13) 01D117000 Carried out operations with residents abroad (if affirmative, must fill out Annex 23) 01D118000 Maintained balances receivable and payable in national and foreign currency during the fiscal year (if affirmative, must fill out Annex 25) 01D119000 Obtained loans during the fiscal year (if affirmative, must fill out Annex 26) Tax diagnosis of the taxpayer General tax aspects 01D120000 Has had changes in name or corporate name during the audited fiscal year 01D121000 If affirmative to the previous index, has the notices of change of name or corporate name with the Federal Taxpayer Registry (article 29 fraction I of the RCFF), likewise specify the RFC and previous names 01D122000 (Specify previous name) 01D123000 (Specify previous name) 01D124000 (Specify previous name) 01D125000 (Specify previous name) 01D126000 (Specify previous name) 01D127000 Has had changes in tax domicile during the audited fiscal year 01D128000 If affirmative to the previous index, has all notices of change of tax domicile (articles 29 fraction III of the RCFF) 01D129000 Has updated economic activities and obligations during the audited fiscal year 01D130000 If affirmative to the previous index, has all notices of update of economic activities and obligations (article 29 fraction VII RCFF)

Friday, January 13, 2023 OFFICIAL GAZETTE 167
01D131000 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 (article 29 fraction VIII of the RCFF) 01D132000 During the fiscal year, notices of compensation of balances in favor were filed (article 23 CFF) 01D133000 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 the CFF Note: if affirmative to the previous index, describe how compliance was given and with what documentation it is accredited, through the annex called additional information of the report 01D134000 Has shareholders resident in the country 01D135000 If affirmative to the previous index, are registered in the Federal Taxpayer Registry (article 27 CFF) 01D136000 Is obliged to request the registration in the RFC of its partners or shareholders resident abroad (article 27 CFF) 01D137000 If affirmative to the previous index, are registered in the Federal Taxpayer Registry 01D138000 Has inventories registered in its accounting 01D139000 If affirmative, maintains control of inventories of merchandise, raw materials, work in progress, and finished products, as applicable (article 76 fraction XIV of the LISR) 01D140000 Indicate if you identified suppliers or clients with the definitive list issued by the SAT of presumably non-existent operations for the entire fiscal year reviewed 01D141000 Indicate if you verified that operations with that client or supplier are not given tax effect in accordance with article 69-B of the CFF 01D142000 Carried out operations with the general public 01D143000 Has employees If affirmative to the question in the previous index, indicate:
01D144000 Number of workers
01D145000 Total ISR withheld and paid on salaries 01D146000 Total ISR withheld and paid on assimilated to salaries 01D147000 Employment subsidy delivered in cash to workers during the fiscal year 01D148000 Total income from salaries and wages and assimilated concepts 01D149000 Total exempt income from salaries and wages 01D150000 Created a reserve for a pension or retirement fund for personnel or made changes to said fund (article 29 of the LISR and 65 of the RISR) 01D151000 If negative to the question in index 01D043000 has any personnel service contracts (outsourcing) If having any personnel service contracts (outsourcing), indicate the RFC and name of the society/ies that provide(s) personnel services (outsourcing) 01D152000 (Specify outsourcing society name) 01D153000 (Specify outsourcing society name) 01D154000 (Specify outsourcing society name) 01D155000 (Specify outsourcing society name) 01D156000 (Specify outsourcing society name)

168 OFFICIAL GAZETTE Friday, January 13, 2023
Obtained income from:
01D157000 Alienation of goods
01D158000 Provision of services
01D159000 Granting of temporary use or enjoyment of goods 01D160000 Dividends obtained from residents abroad without permanent establishment in Mexico 01D161000 Dividends obtained from residents abroad subject to preferential tax regimes 01D162000 Others, if affirmative specify below:
01D163000 (Specify)
01D164000 (Specify)
01D165000 (Specify)
01D166000 Obtained loss from the alienation of accounts and documents receivable during the fiscal year 01D167000 The accounts and documents receivable during the fiscal year were assigned as part of a restructuring or payment of dividends or profits 01D168000 Amount of VAT that originated said operation Electronic Accounting 01D169000 Maintained accounting in accordance with article 28 of the CFF, its regulations, and with article 32 fraction I of the LIVA 01D170000 The supporting documentation of the records or entries is available at its tax domicile (article 28 fraction III of the CFF) Note: if negative to the previous index, indicate the domicile where it keeps the supporting documentation of the records or entries, through the annex called additional information of the report. For VAT purposes, indicate the following:
01D171000 Regarding commissionaires, 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 (articles 32 fraction II of the LIVA and 35 of the RIVA) 01D172000 Issued and delivered tax receipts (articles 32 fraction III of the LIVA, 20 and 74 of the RIVA) 01D173000 Issued tax receipts for the withholding of the tax that is carried out in the cases provided for in article 1-A, (article 32 fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 01D174000 Provided monthly and in a timely manner to the tax authorities, information on the persons to whom it withheld taxes (article 32 fraction V of the LIVA as well as with the applicable rules of the RMF for 2022) 01D175000 Provided monthly and in a timely manner to the tax authorities, information on the payment, withholding, credit, and transfer of the Value Added Tax in operations with its suppliers, breaking down the value of the acts or activities by the rate at which it transferred or was transferred the Value Added Tax, including activities for which it was not obliged to pay (article 32 fraction VIII of the LIVA, as well as with the applicable rules of the RMF for 2022) 01D176000 Amount of VAT withheld from it regarding the provision of services referred to in fraction IV of article 1-A of the LIVA Has the following updated books:
01D177000 Journal
01D178000 Ledger
01D179000 Minutes of meetings of partners or shareholders 01D180000 Partners or shareholders

Friday, January 13, 2023 OFFICIAL GAZETTE 169
Income Tax (ISR)
01D181000 Carried out financial derivative operations (article 20 of the LISR) If affirmative to the previous index, indicate the following:
01D182000 Were carried out for the purpose of:
01D183000 Amount of the accumulative gain in the fiscal year 01D184000 Amount of the deductible loss in the fiscal year 01D185000 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 (article 24 of the LISR) 01D186000 The taxpayer participated in a restructuring in which an improper transmission of fiscal losses was generated (article 69-B bis of the CFF) 01D187000 The taxpayer's shares related to the restructuring referred to in the previous index, remained in the restructured group during the audited fiscal year 01D188000 The taxpayer changed the business model. Complied with the following tax obligations:
01D189000 Issue receipts for the activities carried out and keep the files (articles 76 fractions II and XVII and 110 fraction III and IV of the LISR) 01D190000 Issue tax receipts in which the amount of payments made to residents abroad is recorded in the terms of title V of the LISR and the withheld tax (article 76 fraction III of the LISR) 01D191000 Take an inventory of stock at the end of the fiscal year (articles 76 fraction IV and 110 fraction V or on a different date in accordance with articles 110 and 192 of the RISR) 01D192000 Keep a record of the operations carried out with securities issued in series (articles 76 fraction VIII of the LISR and 111 of the RISR) 01D193000 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 (article 76 fraction XI inciso a) of the LISR) 01D194000 Provide to the partners or shareholders to whom dividends were paid, a tax receipt in which their amount is indicated, where it is indicated if the dividends come from any specific account or record (article 76 fraction XI inciso b) of the LISR) 01D195000 File on time the declaration of operations carried out in the previous calendar year, through trusts by which business activities are carried out in which it intervened (article 76 fraction XIII of the LISR) 01D196000 Inform the tax authorities as indicated by tax provisions about the counterpayments 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 (articles 76 fraction XV and 110 fraction VII of the LISR) 01D197000 Make known in the ordinary general assembly of shareholders or partners a report in which it is informed about the compliance with its tax obligations for the immediate previous fiscal year (articles 76 fraction XIX of the LISR and 116 of the RISR) 01D198000 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 (articles 18, fraction XI and 76 fraction XVI of the LISR, as well as with the applicable rules of the RMF for 2022)

170 DIARIO OFICIAL Viernes 13 de enero de 2023 01D199000 Withhold and pay the additional ISR at the 10% rate on distributed dividends or profits (article 140, second paragraph of the LISR) (ISR) obtained income from 01D200000 Alienation of goods (article 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2022) 01D201000 Provision of services (article 17, fraction I of the LISR, as well as with the applicable rules of the RMF for 2022) 01D202000 Granting of the use or temporary enjoyment of goods (article 17, fraction II of the LISR) 01D203000 Financial leasing contracts (articles 17, fraction III and 40 of the LISR) 01D204000 Installment sales. Agreed price (articles 17, fraction III, second paragraph and 40 of the LISR) 01D205000 Installment sales. Price collected (articles 17, fraction III, third paragraph and 40 of the LISR) 01D206000 Debts not covered by prescription, forgiveness, or notorious practical impossibility of collection (article 17, fraction IV of the LISR) 01D207000 Real estate construction contracts. That estimates be authorized or approved for collection (articles 17, penultimate paragraph of the LISR and 17, 18 and 19 of the RISR) 01D208000 Real estate construction contracts. That estimates be effectively paid (articles 17 of the LISR and 17, 18 and 19 of the RISR) 01D209000 Considered as taxable income of the year the estimates for the progress of work as provided in article 1.7. of the Decree published in the DOF on December 26, 2013. 01D210000 Indicate if you alienated shares or intangibles during the year In the affirmative to the previous index, indicate the following:
01D211000 Name of buyer 1
01D212000 Is a related party
01D213000 Name of buyer 2
01D214000 Is a related party
01D215000 Name of buyer 3
01D216000 Is a related party
01D217000 Name of buyer 4
01D218000 Is a related party
01D219000 Name of buyer 5
01D220000 Is a related party
01D221000 Total income from sale of shares
01D222000 Total income from sale of intangibles 01D223000 Total average cost of alienated shares 01D224000 Total original amount of the adjusted investment 01D225000 Withholding was made 01D226000 Amount of payment for the operation 01D227000 In case of having a fiscal loss in the alienation of shares, filed notice within ten days following the date of the operation 01D228000 Amount of pending amortization of fiscal losses from the alienation of shares and other securities whose yield is not interest within the meaning of article 8 LISR 01D229000 Deductible amount from financial derivative operations agreed outside recognized markets.

Viernes 13 de enero de 2023 DIARIO OFICIAL 171 Indicate the following as the issuer of the shares:
01D230000 Indicate if you transmitted monetary assets for more than 51% 01D231000 Indicate if you made a refund or reduction of shares 01D232000 Indicate if you refunded share subscription premium 01D233000 Amount of the refund or capital reduction made 01D234000 Income Tax derived from fraction I of article 78 01D235000 Income Tax derived from fraction II of article 78 01D236000 Indicate if you made a refund or reduction of shares derived from absorption of financial losses Deductions (ISR) Met the following fiscal requirements for your deductions:
01D237000 To be strictly indispensable for the purposes of your activity, with the exception of authorized donations for deduction by tax provisions (articles 27, fraction I and 105, fraction II of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RISR) 01D238000 In the case of donations, complied with all requirements for their deduction (articles 27, fraction I of the LISR and 36, 37, 38, 107, 108, 124, 125 and 131 of the RISR) 01D239000 To be backed by fiscal vouchers (articles 27, fraction III and 105, last paragraph of the LISR, as well as with the applicable rules of the RMF for 2022) 01D240000 To make payments through named checks, credit, debit or service cards, or authorized electronic wallets, transfers of accounts at credit institutions or brokerage houses, compensations or through different forms of extinction of obligations when indicated by tax provisions (articles 27, fraction III and 105, last paragraph of the LISR and 42 of the RISR, as well as with the applicable rules of the RMF for 2022) 01D241000 To be duly registered in accounting (articles 27, fraction IV and 105, last paragraph of the LISR and 44 of the RISR) 01D242000 To be deducted only once (articles 27, fraction IV and 105, fraction IV of the LISR) 01D243000 To comply with obligations regarding withholding and payment of taxes on behalf of third parties, as well as the other formalities established (articles 27, fraction V and 105, last paragraph of the LISR) 01D244000 That in the fiscal voucher, the Value Added Tax appears expressly and separately when appropriate (articles 27, fraction VI and 105, last paragraph of the LISR) 01D245000 In the case of interest on borrowed capital, these have been invested in the purposes of the business (articles 27, fraction VII of the LISR and 45 of the RISR) 01D246000 For borrowed capital and granting of loans to third parties, the cap established for their deduction was applied (article 27, fraction VII of the LISR) 01D247000 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 incurred (article 27, fraction VIII of the LISR) 01D248000 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 (article 27, fraction IX of the LISR) 01D249000 In cases of technical assistance, technology transfer or royalties, it has been proven that the provider of the knowledge had its own technical elements for it, provided them directly and they were effectively carried out (articles 27, fraction X and 105, last paragraph of the LISR)

172 DIARIO OFICIAL Viernes 13 de enero de 2023 01D250000 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. (articles 7 and 27, fraction XI of the LISR and 46, 47, 48 and 50 of the RISR) 01D251000 When there are contributions to savings funds, in addition to the requirement established in the previous index, it was proven that the amount of contributions made was equal to the amount contributed by the workers and did not exceed the limits established in tax provisions (articles 27, fraction XI and 105, last paragraph of the LISR and 49 of the RISR) 01D252000 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 (articles 27, fraction XIII and 105, last paragraph of the LISR) 01D253000 In the case of importation of goods, the legal requirements for importation were met (articles 27, fraction XIV and 105, last paragraph of the LISR and other applicable customs provisions) 01D254000 In the case of losses from uncollectible credits, they were considered made in the month in which the prescription period was consummated, whichever corresponds, or earlier whenever there was a notorious practical impossibility of collection and it can be proven (article 27, fraction XV of the LISR). Note: in the affirmative, to the previous index indicate in the appendix called additional information of the audit report the cause that originated the deduction. 01D255000 In the case of payments made to commission agents and brokers residing abroad, they comply with the information and documentation requirements set forth in article 52 of the RLISR 01D256000 That when carrying out the corresponding operations or by the last day of the year, the requirements that for each deduction in particular the LISR establishes were met (articles 27, fraction XVIII and 105, last paragraph of the LISR and 53 and 54 of the RISR, as well as with the applicable rules of the RMF for 2022) 01D257000 The fiscal vouchers meet the requirements established by tax provisions and were obtained by the day that the declaration should be presented and the issuance dates corresponded to the year for which the deduction was made (articles 27, fraction XVIII and 105, last paragraph of the LISR) 01D258000 In the case of advances for expenses, the requirements established for their deduction were met (articles 27, fraction XVIII and 105, last paragraph of the LISR). 01D259000 When workers had the right to the employment subsidy, the corresponding amounts were effectively delivered to them (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 Enterprise Tax Law and the Cash Deposits Tax Law are abrogated, published in the DOF on December 11, 2013) 01D260000 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 (articles 27, fraction XX of the LISR and 107, 109 and 124 of the RISR, as well as with the applicable rules of the RMF for 2022) 01D261000 In the case of investments, applied the percentages authorized by the LISR 01D262000 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 requirements established for their deduction (articles 28, fraction V and 103, last paragraph of the LISR and 57 and 58 of the RISR)

Viernes 13 de enero de 2023 DIARIO OFICIAL 173 01D263000 In the case of granting the use or temporary enjoyment of automobiles and aircraft, complied with the requirements established for their deduction (articles 28, fraction XIII and 103, last paragraph of the LISR and 60 of the RISR) 01D264000 In the case of the two previous concepts, they were expenses incurred by partners, shareholders or their relatives without labor relationship 01D265000 In the case of loss from alienation of shares and other securities, as well as financial losses that come from financial derivatives of capital referred to shares or share indices, the established requirements for their deduction were met (articles 28, fraction XVII and 103, last paragraph, 121, last paragraph and 122 of the LISR and 219 of the RISR, as well as with the applicable rules of the RMF for 2022) 01D266000 In the case of restaurant consumption, the requirements established for their deduction were met (articles 28, fraction XX and 103, last paragraph of the LISR and 61 of the RISR) 01D267000 For the determination of deductions for investments in automobiles and aircraft, the original amount of the investment was considered as the maximum amount authorized by Law (articles 36, fractions II and III respectively and 104 of the LISR) 01D268000 All concepts referred to in article 28 of the LISR were considered non-deductible 01D269000 In the case of interest derived from debt, the requirements established for their deduction were met (article 28, fraction XXVII of the LISR) 01D270000 In the case of net interest of the year, the requirements established for their deduction were met (article 28, fraction XXXII of the LISR) In the affirmative to the previous index indicate the following:
01D271000 Amount of debt generating interest payable 01D272000 The debt is older than five years 01D273000 The debt was restructured with respect to the period indicated in the previous index 01D274000 Opted and complied with what is provided in article 30 of the LISR 01D275000 In the case of payments made to commission agents and brokers residing abroad, they comply with the information and documentation requirements set forth in article 52 of the RLISR 01D276000 In what capacity did you participate in any merger:
01D277000 Date on which the merger took effect In case of being merged, you must note:
01D278000 Merger: RFC
01D279000 Merger: name or corporate name
In case of being the merging entity, you must note:
01D280000 Merged 1: RFC
01D281000 Merged 1: name or corporate name
01D282000 Merged 2: RFC
01D283000 Merged 2: name or corporate name
01D284000 Merged 3: RFC
01D285000 Merged 3: name or corporate name

174 DIARIO OFICIAL Viernes 13 de enero de 2023 01D286000 Merged 4: RFC 01D287000 Merged 4: name or corporate name 01D288000 Merged 5: RFC 01D289000 Merged 5: name or corporate name 01D290000 Merged 6: RFC 01D291000 Merged 6: name or corporate name 01D292000 Merged 7: RFC 01D293000 Merged 7: name or corporate name 01D294000 Merged 8: RFC 01D295000 Merged 8: name or corporate name 01D296000 Merged 9: RFC 01D297000 Merged 9: name or corporate name 01D298000 Merged 10: RFC 01D299000 Merged 10: name or corporate name Note: in case of having been the merging entity, and the previous space is insufficient, indicate in the appendix called additional information of the audit report: the RFC, name of the merged entity/entities, date on which the merger took effect and the percentage of share participation. 01D300000 In what capacity did you participate in any spin-off:
01D301000 Date on which the spin-off took effect 01D302000 Transferred fiscal attributes such as fiscal losses, CUFIN, CUCA
Part of the asset, liability and social capital corresponding to the spin-off and received by:
01D303000 Spin-off 1: RFC
01D304000 Asset value:
01D305000 Liability value:
01D306000 Social capital value:
01D307000 Spin-off 2: RFC
01D308000 Asset value:
01D309000 Liability value:
01D310000 Social capital value:
01D311000 Spin-off 3: RFC
01D312000 Asset value:
01D313000 Liability value:
01D314000 Social capital value:
01D315000 Spin-off 4: RFC
01D316000 Asset value:
01D317000 Liability value:
01D318000 Social capital value:

Viernes 13 de enero de 2023 DIARIO OFICIAL 175 01D319000 Spin-off 5: RFC 01D320000 Asset value:
01D321000 Liability value:
01D322000 Social capital value:
01D323000 Spin-off 6: RFC
01D324000 Asset value:
01D325000 Liability value:
01D326000 Social capital value:
01D327000 Spin-off 7: RFC
01D328000 Asset value:
01D329000 Liability value:
01D330000 Social capital value:
01D331000 Spin-off 8: RFC
01D332000 Asset value:
01D333000 Liability value:
01D334000 Social capital value:
01D335000 Spin-off 9: RFC
01D336000 Asset value:
01D337000 Liability value:
01D338000 Social capital value:
01D339000 Spin-off 10: RFC
01D340000 Asset value:
01D341000 Liability value:
01D342000 Social capital value:
01D343000 Spin-off entity: RFC
01D344000 Asset value:
01D345000 Liability value:
01D346000 Social capital value:
In case of liquidation, indicate:
01D347000 Start date of the liquidation
Indicate the name or corporate name and RFC of the liquidator:
01D348000 (Liquidator 1 specify name, corporate name or reason) 01D349000 (Liquidator 2 specify name, corporate name or reason) 01D350000 (Liquidator 3 specify name, corporate name or reason) 01D351000 Maintained investments through trusts for the acquisition or construction of real estate (fibras) 01D352000 In the affirmative to the previous index, complied with all requirements provided in articles 187 and 188 of the LISR 01D353000 Was part of a trust for the acquisition or construction of real estate (fibra) 01D354000 In the affirmative to the previous index, complied with all requirements provided in articles 187 and 188 of the LISR

176 DIARIO OFICIAL Viernes 13 de enero de 2023 Credits 01D355000 Has the supporting documentation for the payment of ISR paid abroad that was credited 01D356000 Complies with the requirements established in article 5 of the LISR to credit the ISR paid abroad 01D357000 Amount of ISR paid abroad derived from dividends or profits received from residents abroad 01D358000 Amount of ISR paid abroad from foreign source of wealth 01D359000 Amount of non-creditable and non-deductible ISR in terms of article 5 of the LISR Preferential tax regimes 01D360000 Carried out operations with preferential tax regimes, through entities or legal figures abroad that are fiscally transparent abroad (in the affirmative must fill out annex 28) 01D361000 Has transfer pricing study for the operations carried out 01D362000 Total taxable or gross income in the year from REFIPRES 01D363000 Credited tax paid in REFIPRES 01D364000 Amount of credit for tax paid abroad 01D365000 Complied with all requirements to apply ISR withholding from REFIPRES. 01D366000 Amount of credit for Withheld Income Tax 01D367000 Indicate if you declared tax on income subject to REFIPRES 01D368000 Amount of tax on income subject to REFIPRES 01D369000 Amount of dividends or profits subject to preferential tax regimes in terms of the tenth paragraph of article 177 LISR Withholdings and/or joint liability 01D370000 The taxpayer made any payment to a resident abroad, in which the ISR that corresponded to said resident abroad, was covered by the taxpayer itself 01D371000 Applied what is provided by article 1.13. of the Decree published in the DOF on December 26, 2013 01D372000 Applied treaties to avoid double taxation In the affirmative:
01D373000 Has the necessary documentation to prove residence in the country in question, in terms of article 4 of the LISR. 01D374000 Complied with all requirements to apply a preferential withholding rate. 01D375000 Applied what is provided by article 1.4. of the Decree published in the DOF on December 26, 2013. Value Added Tax Acts or activities (IVA) 01D376000 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 (article 1-B of the LIVA)

Viernes 13 de enero de 2023 DIARIO OFICIAL 177 01D377000 Considered as alienation the value of the shortage of goods in their inventories (articles 8 of the LIVA and 25 of the RIVA) 01D378000 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, rights, normal or late interest, conventional penalties or any other concept (articles 12, 18 and 23 of the LIVA and 42, 43, 44 and 45 of the RIVA, as well as with the applicable rules of the RMF for 2022) Considered as taxable act or activity the importation of the following goods or services:
01D379000 The acquisition or the use or temporary enjoyment of intangible goods (articles 24, fractions II and III of the LIVA and 50 of the RIVA) 01D380000 The exploitation in national territory of independent services, except for those derived from international transport (articles 24, fraction V of the LIVA, 48 and 49 of the RIVA) 01D381000 Carried out exports of goods or services by reason of alienation or use or temporary enjoyment of intangible goods or by the exploitation abroad of services provided (articles 29, fractions II, III and IV of the LIVA and 57 to 63 of the RIVA) Credit (IVA) Requirements for crediting the Value Added Tax 01D382000 Applied the option of article 5-B of the LIVA for the proration of the tax not identified with taxable activities, for which the 0% rate and exempt apply 01D383000 The credited Value Added Tax corresponded to goods, services or to 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 to which the 0% rate applies (article 5, fraction I of the LIVA) 01D384000 The credited Value Added Tax was transferred expressly stated separately in the vouchers (article 5, fraction II of the LIVA) 01D385000 The transferred Value Added Tax was effectively paid in the month in question (article 5, fraction III of the LIVA) 01D386000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1-A, it was credited in the payment declaration following the declaration in which the withholding payment was made (article 5, fraction IV of the LIVA) 01D387000 Regarding the Value Added Tax transferred that had been withheld in accordance with article 1-A of this Law, said withholding was paid in the terms and deadlines established (article 5, fraction IV of the LIVA) 01D388000 The tax that corresponded to expenditures other than investments was credited in its entirety for having carried out activities exclusively for which the tax must be paid, or the 0% rate applies to them (article 5, fraction V inciso a) of the LIVA) 01D389000 The tax that corresponded to expenditures other than investments was not credited for having carried out activities exclusively for which the tax is not paid (article 5, fraction V inciso b) of the LIVA) 01D390000 When obliged to pay the Value Added Tax or when the 0% rate applies, only for a part of the activities carried out, the tax that corresponded 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 (article 5, fraction V inciso c) of the LIVA as well as with the applicable rules of the RMF for 2022)

178 OFFICIAL GAZETTE Friday, January 13, 2023

01D391000 Credited the tax corresponding to investments according to their usual destination, in full, having carried out activities exclusively for which it must pay the tax or for which the 0% rate applies (Article 5, fraction V, subsection d), point 1 of the VAT Law as well as the applicable rules of the RMF for 2022)

01D392000 Did not credit the tax corresponding to investments, according to their usual destination, having carried out activities exclusively for which it does not have to pay the tax (Article 5, fraction V, subsection d), point 2 of the VAT Law)

01D393000 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 (Article 5, fraction V, subsection d), point 3 of the VAT Law as well as the applicable rules of the RMF for 2022)

01D394000 In subsequent months, the investments ceased to be dedicated exclusively to the activities for which they were intended (Article 5, fraction V, subsection d), point 4 of the VAT Law)

01D395000 If affirmative, made adjustments to the value of the Creditable Tax (Article 5-A of the VAT Law and 19 of the VAT Regulations)

01D396000 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 (Article 5, fraction I of the VAT Law)

Application of fiscal incentives

01D397000 Applied what is provided in Article 2.1 of the Decree published in the DOF on December 26, 2013

01D398000 Applied what is provided in Article 2.2 of the Decree published in the DOF on December 26, 2013

Special Tax on Production and Services (IEPS)

01D399000 Was obliged to pay the IEPS in the fiscal year

Fiscal incentives Decree for the northern border region

In matters of Income Tax

01D400000 Opted to apply the fiscal incentive in matters of Income Tax from the Fiscal Incentives Decree for the Northern Border Region, published in the DOF on December 31, 2018 (if affirmative, must fill out from index 01180118000000 to 01180146000000 of Annex 18)

01D401000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the northern border region represents, with respect to the total income obtained outside of it

01D402000 Is registered in the beneficiary registry of the incentive for the northern border region

01D403000 Number of authorization letter to apply the Income Tax fiscal incentive

01D404000 Date of authorization to apply the Income Tax fiscal incentive

01D405000 Number or registration key in the beneficiary registry of the incentive for the northern border region

Friday, January 13, 2023 OFFICIAL GAZETTE 179

01D406000 Ceased to apply the fiscal incentive in matters of Income Tax indicated in the Fiscal Incentives Decree for the Northern Border Region, published in the DOF on December 31, 2018

01D407000 If affirmative to the previous question, indicate the reason why it ceased to apply the Income Tax fiscal incentive

01D408000 Date it ceased to apply the Income Tax fiscal incentive for any of the previous circumstances

01D409000 Submitted by the month following that in which it requested the cancellation, the complementary declarations of the provisional payments in which it applied the incentive and, if applicable, made the payment of the corresponding Income Tax. In case the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of presentation of the complementary declarations presented and the amount paid:

01D410000 (1) Corresponding to the month of:

01D411000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D412000 (1) Amount paid in the complementary declaration

01D413000 (2) Corresponding to the month of:

01D414000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D415000 (2) Amount paid in the complementary declaration

01D416000 (3) Corresponding to the month of:

01D417000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D418000 (3) Amount paid in the complementary declaration

01D419000 (4) Corresponding to the month of:

01D420000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D421000 (4) Amount paid in the complementary declaration

01D422000 (5) Corresponding to the month of:

01D423000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D424000 (5) Amount paid in the complementary declaration

01D425000 (6) Corresponding to the month of:

01D426000 (6) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D427000 (6) Amount paid in the complementary declaration

01D428000 (7) Corresponding to the month of:

01D429000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D430000 (7) Amount paid in the complementary declaration

01D431000 (8) Corresponding to the month of:

01D432000 (8) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D433000 (8) Amount paid in the complementary declaration

01D434000 (9) Corresponding to the month of:

01D435000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D436000 (9) Amount paid in the complementary declaration

01D437000 (10) Corresponding to the month of:

01D438000 (10) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D439000 (10) Amount paid in the complementary declaration

01D440000 (11) Corresponding to the month of:

01D441000 (11) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D442000 (11) Amount paid in the complementary declaration

180 OFFICIAL GAZETTE Friday, January 13, 2023

01D443000 (12) Corresponding to the month of:

01D444000 (12) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D445000 (12) Amount paid in the complementary declaration

01D446000 Indicate if the applied fiscal incentive is for domicile, branch, establishment or other

01D447000 The age of the tax domicile, or of any branch, establishment or other in the northern border region is less than 18 months

01D448000 Has a branch, agency or any other establishment located within the border region, to which the Fiscal Incentives Decree for the Northern Border Region, published in the DOF on December 31, 2018, applies

01D449000 Fell under the circumstances of Article six, fraction XI of the Fiscal Incentives Decree for the Northern Border Region, published in the DOF on December 31, 2018

01D450000 In addition to the northern border region incentive, applied another fiscal treatment that grants it additional benefits or fiscal incentives, including exemptions or subsidies. In case the answer to the previous question is affirmative, indicate the following:

01D451000 Benefit obtained, derived from the application of the fiscal incentive applied

01D452000 Amount of the benefit

01D453000 Collaborated with the annual real-time verification program referred to in Article seven, second paragraph, fraction IV, of the Fiscal Incentives Decree for the Northern Border Region, published in the DOF on December 30, 2020.

01D454000 Date of presentation of the annual collaboration report to the real-time verification program

01D455000 Folio number in the acknowledgment of presentation of the annual collaboration report to the real-time verification program.

01D456000 Place of presentation of the annual collaboration report to the real-time verification program.

In matters of Value Added Tax

01D457000 Opted to apply the fiscal incentive in matters of VAT indicated in the Fiscal Incentives Decree for the Northern Border Region, published in the DOF on December 31, 2018

01D458000 Date of presentation of the notice of application of the fiscal incentive in matters of VAT indicated in the Fiscal Incentives Decree for the Northern Border Region, published in the DOF on December 31, 2018

To what type of taxable acts or activities does the incentive apply:

01D459000 (A) Sale of goods

01D460000 (B) Provision of independent services

01D461000 (C) Granting the use or temporary enjoyment of goods

01D462000 Ceased to apply the fiscal incentive in matters of VAT, indicated in the Fiscal Incentives Decree for the Northern Border Region, published in the DOF on December 31, 2018.

01D463000 Date it ceased to apply the VAT incentive

01D464000 Fell under the circumstances of Articles thirteen, fraction IV of the Fiscal Incentives Decree for the Northern Border Region, published in the DOF on December 31, 2018

Friday, January 13, 2023 OFFICIAL GAZETTE 181

01D465000 Is a natural or legal person with business activities obliged to make the retention for the services referred to in fraction IV of Article 1, of the VAT Law

01D466000 In case the answer to the previous question is affirmative, indicate if it opted to make the VAT retention at the reduced rate of 3% of the value of the consideration effectively paid In relation to the previous question, indicate the month to which it corresponds, the date of presentation of the payment of the retained VAT and the amount paid

01D467000 (1) Corresponding to the month of:

01D468000 (1) Date of presentation of the payment of the retained VAT

01D469000 (1) Amount paid

01D470000 (2) Corresponding to the month of:

01D471000 (2) Date of presentation of the payment of the retained VAT

01D472000 (2) Amount paid

01D473000 (3) Corresponding to the month of:

01D474000 (3) Date of presentation of the payment of the retained VAT

01D475000 (3) Amount paid

01D476000 (4) Corresponding to the month of:

01D477000 (4) Date of presentation of the payment of the retained VAT

01D478000 (4) Amount paid

01D479000 (5) Corresponding to the month of:

01D480000 (5) Date of presentation of the payment of the retained VAT

01D481000 (5) Amount paid

01D482000 (6) Corresponding to the month of:

01D483000 (6) Date of presentation of the payment of the retained VAT

01D484000 (6) Amount paid

01D485000 (7) Corresponding to the month of:

01D486000 (7) Date of presentation of the payment of the retained VAT

01D487000 (7) Amount paid

01D488000 (8) Corresponding to the month of:

01D489000 (8) Date of presentation of the payment of the retained VAT

01D490000 (8) Amount paid

01D491000 (9) Corresponding to the month of:

01D492000 (9) Date of presentation of the payment of the retained VAT

01D493000 (9) Amount paid

01D494000 (10) Corresponding to the month of:

01D495000 (10) Date of presentation of the payment of the retained VAT

01D496000 (10) Amount paid

01D497000 (11) Corresponding to the month of:

01D498000 (11) Date of presentation of the payment of the retained VAT

01D499000 (11) Amount paid

01D500000 (12) Corresponding to the month of:

01D501000 (12) Date of presentation of the payment of the retained VAT

01D502000 (12) Amount paid

01D503000 What is your functional currency

01D504000 Is obliged to carry out volumetric control

01D505000 Is an importer of a specific sector

01D506000 If affirmative to the previous index, indicate which

Fiscal incentives Decree for the southern border region

In matters of Income Tax

01D507000 Opted to apply the fiscal incentive in matters of Income Tax from the Fiscal Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020 (if affirmative, must fill out from index 01180147000000 to 01180175000000 of Annex 18)

182 OFFICIAL GAZETTE Friday, January 13, 2023

01D508000 Indicate the percentage that the income of the immediate previous fiscal year obtained in the southern border region represents, with respect to the total income obtained outside of it

01D509000 Is registered in the beneficiary registry of the incentive for the southern border region

01D510000 Number of authorization letter to apply the Income Tax fiscal incentive

01D511000 Date of authorization to apply the Income Tax fiscal incentive

01D512000 Number or registration key in the beneficiary registry of the incentive for the southern border region

01D513000 Ceased to apply the fiscal incentive in matters of Income Tax indicated in the Fiscal Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020

01D514000 If affirmative to the previous question, indicate the reason why it ceased to apply the Income Tax fiscal incentive

01D515000 Date it ceased to apply the Income Tax fiscal incentive for any of the previous circumstances

01D516000 Submitted by the month following that in which it requested the cancellation, the complementary declarations of the provisional payments in which it applied the incentive and, if applicable, made the payment of the corresponding Income Tax In case the answer to the previous question is affirmative, indicate the month of the corrected provisional payment, the date of presentation of the complementary declarations presented and the amount paid:

01D517000 (1) Corresponding to the month of:

01D518000 (1) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D519000 (1) Amount paid in the complementary declaration

01D520000 (2) Corresponding to the month of:

01D521000 (2) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D522000 (2) Amount paid in the complementary declaration

01D523000 (3) Corresponding to the month of:

01D524000 (3) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D525000 (3) Amount paid in the complementary declaration

01D526000 (4) Corresponding to the month of:

01D527000 (4) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D528000 (4) Amount paid in the complementary declaration

01D529000 (5) Corresponding to the month of:

01D530000 (5) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D531000 (5) Amount paid in the complementary declaration

01D532000 (6) Corresponding to the month of:

01D533000 (6) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D534000 (6) Amount paid in the complementary declaration

01D535000 (7) Corresponding to the month of:

01D536000 (7) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D537000 (7) Amount paid in the complementary declaration

01D538000 (8) Corresponding to the month of:

01D539000 (8) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D540000 (8) Amount paid in the complementary declaration

01D541000 (9) Corresponding to the month of:

Friday, January 13, 2023 OFFICIAL GAZETTE 183

01D542000 (9) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D543000 (9) Amount paid in the complementary declaration

01D544000 (10) Corresponding to the month of:

01D545000 (10) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D546000 (10) Amount paid in the complementary declaration

01D547000 (11) Corresponding to the month of:

01D548000 (11) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D549000 (11) Amount paid in the complementary declaration

01D550000 (12) Corresponding to the month of:

01D551000 (12) Date of presentation of the complementary declaration relative to the provisional payment in which it applied the incentive

01D552000 (12) Amount paid in the complementary declaration

01D553000 Indicate if the applied fiscal incentive is for domicile, branch, establishment or other

01D554000 The age of the tax domicile, or of any branch, establishment or other in the southern border region is less than 18 months

01D555000 Has a branch, agency or any other establishment located within the border region, to which the Fiscal Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020, applies

01D556000 Fell under the circumstances of Article six, fraction XI of the Fiscal Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020

01D557000 In addition to the southern border region incentive, applied another fiscal treatment that grants it additional benefits or fiscal incentives, including exemptions or subsidies. In case the answer to the previous question is affirmative, indicate the following:

01D558000 Benefit obtained, derived from the application of the fiscal incentive applied

01D559000 Amount of the benefit

01D560000 Collaborated with the annual real-time verification program referred to in Article seven, second paragraph, fraction VI of the Fiscal Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020.

01D561000 Date of presentation of the annual collaboration report to the real-time verification program.

01D562000 Folio number in the acknowledgment of presentation of the annual collaboration report to the real-time verification program.

01D563000 Place of presentation of the annual collaboration report to the real-time verification program.

In matters of Value Added Tax

01D564000 Opted to apply the fiscal incentive in matters of VAT indicated in the Fiscal Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020

01D565000 Date of presentation of the notice of application of the fiscal incentive in matters of VAT indicated in the Fiscal Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020

184 OFFICIAL GAZETTE Friday, January 13, 2023

To what type of taxable acts or activities does the incentive apply:

01D566000 (A) Sale of goods

01D567000 (B) Provision of independent services

01D568000 (C) Granting the use or temporary enjoyment of goods

01D569000 Ceased to apply the fiscal incentive in matters of VAT, indicated in the Fiscal Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020.

01D570000 Date it ceased to apply the VAT incentive

01D571000 Fell under the circumstances of Articles twelve, fraction V of the Fiscal Incentives Decree for the Southern Border Region, published in the DOF on December 30, 2020

01D572000 Is a natural or legal person with business activities obliged to make the retention for the services referred to in fraction IV of Article 1, of the VAT Law

01D573000 In case the answer to the previous question is affirmative, indicate if it opted to make the VAT retention at the reduced rate of 3% of the value of the consideration effectively paid In relation to the previous question, indicate the dates of presentation of the payment of the retained VAT and the amounts paid

01D574000 (1) Corresponding to the month of:

01D575000 (1) Date of presentation of the payment of the retained VAT

01D576000 (1) Amount paid

01D577000 (2) Corresponding to the month of:

01D578000 (2) Date of presentation of the payment of the retained VAT

01D579000 (2) Amount paid

01D580000 (3) Corresponding to the month of:

01D581000 (3) Date of presentation of the payment of the retained VAT

01D582000 (3) Amount paid

01D583000 (4) Corresponding to the month of:

01D584000 (4) Date of presentation of the payment of the retained VAT

01D585000 (4) Amount paid

01D586000 (5) Corresponding to the month of:

01D587000 (5) Date of presentation of the payment of the retained VAT

01D588000 (5) Amount paid

01D589000 (6) Corresponding to the month of:

01D590000 (6) Date of presentation of the payment of the retained VAT

01D591000 (6) Amount paid

01D592000 (7) Corresponding to the month of:

01D593000 (7) Date of presentation of the payment of the retained VAT

01D594000 (7) Amount paid

01D595000 (8) Corresponding to the month of:

01D596000 (8) Date of presentation of the payment of the retained VAT

01D597000 (8) Amount paid

01D598000 (9) Corresponding to the month of:

01D599000 (9) Date of presentation of the payment of the retained VAT

01D600000 (9) Amount paid

01D601000 (10) Corresponding to the month of:

01D602000 (10) Date of presentation of the payment of the retained VAT

01D603000 (10) Amount paid

01D604000 (11) Corresponding to the month of:

01D605000 (11) Date of presentation of the payment of the retained VAT

01D606000 (11) Amount paid

01D607000 (12) Corresponding to the month of:

Friday, January 13, 2023 OFFICIAL GAZETTE 185
01D608000 (12) Date of filing of the full amount of retained VAT 01D609000 (12) Amount paid 01D610000 What is your functional currency 01D611000 Are you obligated to maintain volumetric control 01D612000 Are you an importer in a specific sector 01D613000 In the affirmative case of 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, 2022 and 2021 2022 2021 (amounts in pesos) Asset Current assets Cash and financial instruments 01010000000000 Cash in cash and national banks 01010001000000 Cash in cash and foreign banks 01010002000000 National immediate realization values 01010003000000 Foreign immediate realization values 01010004000000 National fixed income investments 01010005000000 Foreign fixed income investments 01010006000000 Other national financial instruments 01010007000000 Other foreign financial instruments 01010008000000 Total cash and financial instruments Accounts receivable 01010009000000 National customers (related parties) 01010010000000 National customers (unrelated parties) 01010011000000 Foreign customers (related parties) 01010012000000 Foreign customers (unrelated parties) 01010013000000 National receivable documents (related parties) 01010014000000 National receivable documents (unrelated parties) 01010015000000 Foreign receivable documents (related parties) 01010016000000 Foreign receivable documents (unrelated parties) 01010017000000 Various debtors 01010018000000 Estimate of uncollectible accounts 01010019000000 Other national receivable accounts (related parties) 01010020000000 Other national receivable accounts (unrelated parties) 01010021000000 Other foreign receivable accounts (related parties) 01010022000000 Other foreign receivable accounts (unrelated parties) 01010023000000 Total accounts receivable Contributions in favor 01010024000000 Value Added Tax to recover 01010025000000 Income Tax to recover 01010026000000 Other taxes to recover 01010027000000 Total contributions in favor

186 OFFICIAL GAZETTE Friday, January 13, 2023
Inventories
01010028000000 Finished products
01010029000000 Work in process
01010030000000 Raw materials and materials
01010031000000 Obsolescence estimate
01010032000000 Impairment loss
01010033000000 Others
01010034000000 Total inventories
Prepayments
01010035000000 Rents paid in advance
01010036000000 Advance to suppliers
01010037000000 Other prepayments
01010038000000 Impairment loss of prepayments
01010039000000 Total prepayments
01010040000000 Other short-term assets
01010041000000 Unpaid Value Added Tax
01010042000000 Total current assets
Non-current assets
Long-term accounts receivable
01010043000000 National long-term accounts receivable (related parties) 01010044000000 National long-term accounts receivable (unrelated parties) 01010045000000 Foreign long-term accounts receivable (related parties) 01010046000000 Foreign long-term accounts receivable (unrelated parties) 01010047000000 Total long-term accounts receivable Long-term prepayments 01010048000000 Advance to national suppliers 01010049000000 Advance to foreign suppliers 01010050000000 Other national prepayments 01010051000000 Other foreign prepayments 01010052000000 Total long-term prepayments Permanent investments 01010053000000 (National permanent investments) 01010054000000 (Foreign permanent investments) 01010055000000 Total permanent investments Fixed assets Buildings, machinery and equipment 01010056000000 Land 01010057000000 Buildings 01010058000000 Machinery

Friday, January 13, 2023 OFFICIAL GAZETTE 187
01010059000000 Transport equipment
01010060000000 Furniture and equipment
01010061000000 Computer equipment
01010062000000 Other fixed assets
01010063000000 Total buildings, machinery and equipment Accumulated depreciation 01010064000000 Accumulated depreciation of buildings 01010065000000 Accumulated depreciation of machinery 01010066000000 Accumulated depreciation of transport equipment 01010067000000 Accumulated depreciation of furniture and equipment 01010068000000 Accumulated depreciation of computer equipment 01010069000000 Accumulated depreciation of other fixed assets 01010070000000 Total accumulated depreciation Accumulated impairment loss 01010071000000 Accumulated impairment loss of buildings 01010072000000 Accumulated impairment loss of machinery 01010073000000 Accumulated impairment loss of transport equipment 01010074000000 Accumulated impairment loss of furniture and equipment 01010075000000 Accumulated impairment loss of computer equipment 01010076000000 Accumulated impairment loss of other fixed assets 01010077000000 Total accumulated impairment loss 01010078000000 Total net buildings, machinery and equipment Intangible assets 01010079000000 Preoperational expenses 01010080000000 Market research 01010081000000 Patents and trademarks 01010082000000 Amortizations 01010083000000 Impairment loss 01010084000000 Other intangible assets 01010085000000 Total intangible assets Other assets 01010086000000 Goodwill 01010087000000 Impairment loss 01010088000000 Deferred Income Tax 01010089000000 Deferred worker participation in profits 01010090000000 Long-term financial instruments 01010091000000 Other assets 01010092000000 Total other assets 01010093000000 Total non-current assets 01010094000000 Total assets

188 OFFICIAL GAZETTE Friday, January 13, 2023
Liabilities
Short-term liabilities
Notes payable
01010095000000 National (related parties)
01010096000000 National (unrelated parties)
01010097000000 Foreign (related parties)
01010098000000 Foreign (unrelated parties)
01010099000000 Total notes payable
Financial instruments
01010100000000 National financial instruments
01010101000000 Foreign financial instruments
01010102000000 Other national
01010103000000 Other foreign
01010104000000 Total financial instruments
Various creditors
01010105000000 National (related parties)
01010106000000 National (unrelated parties)
01010107000000 Foreign (related parties)
01010108000000 Foreign (unrelated parties)
01010109000000 Total various creditors
Suppliers
01010110000000 National (related parties)
01010111000000 National (unrelated parties)
01010112000000 Foreign (related parties)
01010113000000 Foreign (unrelated parties)
01010114000000 Total suppliers
Contributions payable
01010115000000 Income Tax
01010116000000 Asset Tax
01010117000000 Value Added Tax
01010118000000 Single Rate Corporate Tax
01010119000000 Special Tax on Production and Services 01010120000000 Tax on New Automobiles 01010121000000 Local Taxes 01010122000000 Social security employer contributions 01010123000000 Social security worker contributions 01010124000000 INFONAVIT contributions 01010125000000 SAR contributions 01010126000000 Tax on Cash Deposits 01010127000000 Other taxes and contributions 01010128000000 Total contributions payable

Friday, January 13, 2023 OFFICIAL GAZETTE 189
Other liabilities
01010129000000 Uncharged Value Added Tax
01010130000000 Worker participation in profits 01010131000000 National customer advances (related parties) 01010132000000 National customer advances (unrelated parties) 01010133000000 Foreign customer advances (related parties) 01010134000000 Foreign customer advances (unrelated parties) 01010135000000 Other short-term national receivable accounts (related parties) 01010136000000 Other short-term national receivable accounts (unrelated parties) 01010137000000 Other short-term foreign receivable accounts (related parties) 01010138000000 Other short-term foreign receivable accounts (unrelated parties) 01010139000000 Contributions for future capital increases 01010140000000 Revenue to be realized 01010141000000 Other national 01010142000000 Other foreign 01010143000000 Total other liabilities 01010144000000 Current portion of short-term financial debt liability 01010145000000 Total short-term liabilities Long-term liabilities Long-term debts 01010146000000 National notes payable (related parties) 01010147000000 National notes payable (unrelated parties) 01010148000000 Notes payable with foreign (related parties) 01010149000000 Notes payable with foreign (unrelated parties) 01010150000000 Other national long-term receivable accounts (related parties) 01010151000000 Other national long-term receivable accounts (unrelated parties) 01010152000000 Other foreign long-term receivable accounts (related parties) 01010153000000 Other foreign long-term receivable accounts (unrelated parties) 01010154000000 Long-term financial instruments 01010155000000 Total long-term debts 01010156000000 Employee benefits Other liabilities 01010157000000 Rents collected in advance 01010158000000 Deferred Income Tax 01010159000000 Deferred worker participation in profits 01010160000000 Others 01010161000000 Total other liabilities 01010162000000 Total long-term liabilities 01010163000000 Total liabilities

190 OFFICIAL GAZETTE Friday, January 13, 2023
Equity
01010164000000 Social capital from contributions 01010165000000 Social capital from capitalization 01010166000000 Contributions for future capital increases 01010167000000 Share subscription premium 01010168000000 Legal reserve 01010169000000 Net income 01010170000000 Net loss 01010171000000 Retained earnings from previous years 01010172000000 Accumulated losses from previous years 01010173000000 Other comprehensive income (debtor) 01010174000000 Other comprehensive income (creditor) 01010175000000 Excess in the update of equity capital 01010176000000 Insufficiency in the update of equity capital 01010177000000 Result from holding non-monetary assets 01010178000000 Other creditor capital accounts 01010179000000 Other debtor capital accounts 01010180000000 Total equity capital 01010181000000 Total liabilities and equity capital The attached notes are an integral part of this financial statement
Part II
Data to provide
Percentage in relation to the total of assets
(fiscal year)
Percentage in relation to the total of assets
(previous fiscal year)
Variation in pesos with respect to the previous fiscal year Percentage of variation in pesos with respect to the previous fiscal year Explain Variation This annex consists of 8 columns and is divided into two parts
Part I
Index Concept Data to provide
2.- Statement of comprehensive income
For the periods from January 1 to December 31 of 2022 and 2021 Total 2022 Related parties 2022 (Amounts in pesos) Note: To fill out this annex, it is necessary to first capture the information from annexes 5, 6 (when obligated to fill out this annex), 7 and 8. 01020000000000 Total sales or net income Less:
01020001000000 Cost of sales
01020002000000 Gross loss
01020003000000 Gross profit

Friday, January 13, 2023 OFFICIAL GAZETTE 191
Less:
Operating expenses
01020004000000 General expenses
01020005000000 Administrative expenses
01020006000000 Sales expenses
01020007000000 Total
01020008000000 Operating loss
01020009000000 Operating profit
Plus (minus):
Comprehensive financing result
01020010000000 Interest in favor
01020011000000 Interest charged
01020012000000 Penalty interest in favor
01020013000000 Penalty interest charged
01020014000000 Exchange gain
01020015000000 Exchange loss
01020016000000 Result from favorable monetary position 01020017000000 Result from unfavorable monetary position 01020018000000 Changes in fair value of debtor financial assets and liabilities 01020019000000 Changes in fair value of creditor financial assets and liabilities 01020020000000 Other financial concepts in favor 01020021000000 Other financial concepts charged 01020022000000 Total Plus (minus):
Participation in the net profit or loss of other entities 01020023000000 Net loss from participation in the results of unconsolidated subsidiaries, associates and joint ventures. 01020024000000 Net profit from participation in the results of unconsolidated subsidiaries, associates and joint ventures. 01020025000000 Loss before Income Tax on Profit 01020026000000 Profit before Income Tax on Profit Less:
Income Tax on Profit
01020027000000 Income Tax
01020028000000 Deferred Income Tax