Annex 2 of the First Resolution of Modifications to the General Fiscal Resolution for 2026, published on July 9, 2026 — SHCP — MX

Friday, July 17, 2026 OFFICIAL GAZETTE 449

ANNEX 2 of the First Resolution of Modifications to the General Fiscal Resolution for 2026, published on July 9, 2026.

At the margin, a seal with the National Coat of Arms, which reads: United Mexican States.- Treasury.- Ministry of Finance and Public Credit.- Tax Administration Service.

FIRST MODIFICATION TO ANNEX 2 OF THE GENERAL FISCAL RESOLUTION FOR 2026

Tax Procedures

Content
I. Definitions
II. Procedures

Federal Tax Code

1/CFF …
2/CFF Request for registration in the RFC of legal entities in the ADSC.
3/CFF Request for registration in the RFC of natural persons through virtual office.
4/CFF a …
6/CFF
7/CFF Request for registration in the RFC by Simplified Share Companies.
8/CFF Request for registration and cancellation in the RFC by spin-off of companies.
9/CFF Request for registration and cancellation in the RFC by merger of companies.
10/CFF a …
13/CFF
14/CFF Request for generation of the e.signature Certificate for natural persons.
15/CFF Request for renewal of the e.signature Certificate for natural persons.
16/CFF Request for generation of the e.signature Certificate for legal entities.
17/CFF Request for renewal of the e.signature Certificate for legal entities.
18/CFF …
19/CFF …
20/CFF Clarification in requests for procedures for Password or e.signature Certificate.
21/CFF Enablement of the tax mailbox and registration of communication mechanisms as contact means.
22/CFF …
23/CFF …
24/CFF Request for residence certificate for tax purposes.
25/CFF a …
32/CFF
33/CFF Notice of suspension/resumption of activities for salaried employees.
34/CFF …
35/CFF Notice of change of tax domicile through the SAT Portal, at the SAT office or in the virtual office.
36/CFF Notice of correction or change of name and other identity data.
37/CFF …
38/CFF Request for modification or incorporation of partners, shareholders, associates and other persons that form part of the organizational structure of a legal entity, as well as those that have control, significant influence, command power and legal representatives.

450 OFFICIAL GAZETTE Friday, July 17, 2026

39/CFF Declaration of relationship of partners, shareholders or associates residing abroad of legal entities residing in Mexico that opt not to register in the RFC (Official Form 96). 40/CFF … 41/CFF … 42/CFF Clarification to remedy irregularities detected in terms of article 17-H Bis of the CFF, or in its case, hearing of requirement or request for extension. 43/CFF Clarification to inform that it corrected its tax situation or that it remedied the irregularities detected for which its CSD was left without effect, or that the use of its e.signature Certificate or the mechanism it uses for tax purposes for the issuance of CFDI was restricted, in terms of article 17-H CFF. 44/CFF … 45/CFF Report of consent to invoice by a certification and CFDI generation provider for the primary sector. 46/CFF … 47/CFF Request for the format for payment of federal contributions for taxpayers registered in the RFC. 48/CFF Request for authorization for flexible installment payments during the exercise of verification powers. 49/CFF Request for the format for payment of federal contributions for persons not registered in the RFC. 50/CFF a … 53/CFF 54/CFF Request for capture line for account payments, of controlled credits pending payment. 55/CFF Request for authorization to pay debts in installments or deferred. 56/CFF Request to leave without effect an authorization for installment payments or withdrawal of the request, due to the presentation of a supplementary declaration. 57/CFF Request for reduction of fines in accordance with article 74 of the CFF. 58/CFF Request for reduction of fines and application of the surcharge rate for extension. 59/CFF … 60/CFF Request for the offering, expansion, substitution of guarantee of the tax interest and request for appraisal (in case of offering of goods) or appraisal carried out by authorized persons. 61/CFF … 62/CFF … 63/CFF Notice to assume the obligation to pay the tax credit owed to a public entity. 64/CFF … 65/CFF … 66/CFF Request for refund of the deposit in guarantee. 67/CFF Request for delivery of excess from the product of auction or adjudication. 68/CFF Request for Refund. 69/CFF … 70/CFF Request for Refund of balances in favor and payments of what was unduly paid Federal Tax Audit or Foreign Trade Audit. 71/CFF a … 73/CFF 74/CFF Request for capture line for refunds.

Friday, July 17, 2026 OFFICIAL GAZETTE 451

75/CFF a …
80/CFF
81/CFF Report that persons who keep their accounting or part of it using electronic records are obliged to provide regarding their clients and suppliers, related to the RFC key of their users. 82/CFF a … 85/CFF 86/CFF Report that credit institutions and brokerage houses must send to tax authorities. 87/CFF Request by credit institutions to be included in the list of letter of credit issuers. 88/CFF … 89/CFF Notice to exempt from joint liability. 90/CFF … 91/CFF Notice of application of the VAT tax incentive for the provision of partial construction services of buildings intended for housing. 92/CFF Report of legal representatives and domicile authorized to receive payment requirements. 93/CFF Informational Declaration of Relevant Operations. 94/CFF Clarification of obligations of non-business trusts. 95/CFF Notice that must be presented by subjects who deliver prizes in tax raffles. 96/CFF Report without Reportable Accounts (zero report), in terms of Annexes 27 and 28 of the RMF. 97/CFF Notice on the number of Identification of Financial Institutions or entities that qualify as Financial Institutions, that are not Subject to Report, in terms of Annex 27 of the RMF. 98/CFF Notice of the fiduciary institution, which is a Subject to Report Financial Institution, that exercises the option provided for in Annex 28, First Part, Section VIII, Subsection B(1)(e) of the RMF. 99/CFF Notice relating to Third-Party Service Providers in accordance with Annexes 27 and 28 of the RMF. 100/CFF Request for generation, renewal, modification or cancellation of communication certificates, and other elements inherent to it, in accordance with Annexes 27 and 28 of the RMF. 101/CFF Notice of the entity that qualifies as a Subject to Report Financial Institution that does not have or is not obliged to register in the RFC. 102/CFF … 103/CFF Request for suspension of the time limit to notify the start of an amicable procedure. 104/CFF … 105/CFF … 106/CFF Notice of the uselessness, destruction, loss or theft of books or accounting records. 107/CFF a … 111/CFF 112/CFF Clarification to request the release of bank deposits, insurance or any other deposit. 113/CFF a … 115/CFF 116/CFF Clarification of invitation letters related to the authorization to receive deductible donations for income tax.

452 OFFICIAL GAZETTE Friday, July 17, 2026

117/CFF …
118/CFF Report of interest derived from financing operations carried out through collective financing institutions.
119/CFF …
120/CFF …
121/CFF Online revocation appeal or exclusive substantive revocation appeal presented through tax mailbox.
122/CFF a …
131/CFF
132/CFF Notice of cancellation in the RFC by merger of companies.
133/CFF Request for registration of Public Accountant via Internet.
134/CFF …
135/CFF Notice of modifications to the registered public accountant and Societies or Associations of public accountants.
136/CFF …
137/CFF …
138/CFF Report provided by the Registered Public Accountant regarding non-compliance with tax and customs provisions.
139/CFF Request to obtain authorization to operate as a CFDI certification provider.
140/CFF Request for renewal of authorization to operate as a CFDI certification provider.
141/CFF Notices of the CFDI certification provider.
142/CFF Request for refund of the guarantee presented by the certification provider.
143/CFF …
144/CFF Notice that it has opted to operate or continue operating as a certification provider for the issuance of CFDI through the acquirer of goods or services to natural persons. 145/CFF Notice of technological changes for CFDI certification providers. 146/CFF … 147/CFF Request to obtain authorization to operate as a certification and CFDI generation provider for the primary sector. 148/CFF Notices of the certification and CFDI generation provider for the primary sector. 149/CFF Request for renewal of authorization to operate as a certification and CFDI generation provider for the primary sector. 150/CFF Notice to cease operating as a certification and CFDI generation provider for the primary sector and as a certification provider for the issuance of CFDI through the acquirer of goods or services. 151/CFF Request for SAT Digital Seal Certificate to operate as a certification provider. 152/CFF Request for validation and technical opinion to operate as a certification provider for the issuance of CFDI through the acquirer of goods or services. 153/CFF … 154/CFF Request for official logo for CFDI certification providers. 155/CFF Report to remedy the non-compliances detected during the verification of compliance with technological requirements and obligations to operate as a CFDI Certification Provider and as a certification and CFDI generation provider for the primary sector. 156/CFF Request for validation and technical opinion to operate as a certifying body. 157/CFF a …

Friday, July 17, 2026 OFFICIAL GAZETTE 453

160/CFF
161/CFF Notice to present the report of the certification of authorized third parties.
162/CFF …
163/CFF …
164/CFF Notice of dismissal or replacement of personnel assigned to the certifications of authorized third parties.
165/CFF Statistical reports of the certifying bodies.
166/CFF …
167/CFF Delivery of information related to the request for registration in the RFC, in terms of article 27, section C, fraction XIV of the CFF.
168/CFF …

Income Tax

1/ISR …
2/ISR Notice for the determination of the deductible loss in the sale of shares and other securities, when they are acquired or disposed of outside of anonymous societies that obtain a concession from the Ministry of Finance and Public Credit to act as a stock exchange. 3/ISR … 4/ISR Request for technical opinion on compliance with technological requirements to request authorization to issue electronic wallets. 5/ISR a … 11/ISR 12/ISR Report to remedy the non-compliances detected during the verification of compliance with technological requirements of the aspirant issuer and authorized issuer of electronic wallets. 13/ISR Notice of control of technological changes for authorized issuer of electronic wallets. 14/ISR Request for authorization to apply the Optional Regime for Groups of Companies. 15/ISR a … 18/ISR 19/ISR Request for authorization to receive deductible donations, as well as to apply said received donations in additional activities. 20/ISR … 21/ISR Informational declaration to guarantee the transparency of assets, as well as the use and destination of received donations and activities intended to influence legislation. 22/ISR a … 24/ISR 25/ISR Report to guarantee the transparency of assets, as well as the use and destination of received donations and activities intended to influence legislation, of fiscal years prior to 2020. 26/ISR … 27/ISR Request for registration as a withholding agent by residents abroad who pay salaries and by natural or legal entities residing abroad that carry out artistic activities in national territory other than the presentation of public or private shows. 28/ISR Request for authorization to apply a lower profit coefficient to determine provisional ISR payments. 29/ISR Notice of option to deduct estimated expenditures related to direct or indirect costs of works or the provision of the service.

454 OFFICIAL GAZETTE Friday, July 17, 2026

30/ISR Notice of constitution or changes to the fund for the creation of reserves for pensions, retirements and seniority premiums.
31/ISR Notice of transfer of funds and returns from the pension, retirement and seniority premium fund from one institution to another.
32/ISR …
33/ISR …
34/ISR Notice of modifications to the information manifested through procedure form 33/ISR.
35/ISR …
36/ISR …
37/ISR Notice through which information on the financial operation derived from the celebrated contract is provided.
38/ISR Notice of designation of representative in Mexico to not present fiscal audit when the alienation of shares or securities is exempt in terms of treaties to avoid double taxation. 39/ISR Notice that must be presented by the resident abroad who alienates shares issued by a society residing in Mexico, due to the reorganization, restructuring, merger, spin-off or similar operation carried out. 40/ISR Notice to provide information on persons who opted to acquire shares or securities, free of charge or at a price lower than or equal to market price. 41/ISR Notice that must be presented in the months of January and February of each year, regarding the option of not withholding ISR for the concept of use or temporary enjoyment of real estate assets to residents of the United States of America. 42/ISR … 43/ISR Request for authorization to defer the payment of ISR derived from the restructuring referred to in article 161 of the ISR Law. 44/ISR Notice to inform that the shares subject to authorization have not left the group. 45/ISR Request for authorization of multiple-object societies (SOFOM) of new creation. 46/ISR … 47/ISR … 48/ISR Quarterly report on payments made to residents abroad for the concept of interest at the withholding rate of 4.9%. 49/ISR … 50/ISR Notice of alienation of shares derived from an international restructuring. 51/ISR Request for authorization and notice for the release of the obligation to pay expenditures with electronic transfer, named check, card or electronic wallet. 52/ISR a … 55/ISR 56/ISR Request for resolution to deduct interest on debts contracted with related parties. 57/ISR … 58/ISR Notice by which maquila companies inform about the obtaining of income from the alienation of movable and immovable assets. 59/ISR Request for authorization to consider assets in the proportion in which they are used in the maquila operation. 60/ISR Notice by which residents abroad who carry out maquila operations through a shelter maquila company inform that they ceased to carry out their maquila activities. 61/ISR Request for authorization not to apply the provisions of Title VI, Chapter I of the ISR Law.

Friday, July 17, 2026 OFFICIAL GAZETTE 455

62/ISR Notice of continuation of validity or of contracting new financings for those who have obtained the authorization referred to in form 61/ISR.
63/ISR Notice to assume the obligation to withhold the ISR that, in its case, corresponds to the interest or gains that come from financial operations derived from debt or capital that are carried out through global accounts. 64/ISR Notice that taxpayers dedicated to agricultural, forestry, livestock or fishing activities present that exercise the option to pay 4 percent for the concept of ISR withholdings. 65/ISR Notice that taxpayers dedicated to the activity of federal land freight transport present that exercise the option to pay 7.5 percent for the concept of ISR withholdings. 66/ISR Notice that taxpayers dedicated to the activity of long-distance passenger and tourism transport present that exercise the option to pay 7.5 percent for the concept of ISR withholdings. 67/ISR Notice of option for acquirers of vehicles not to make the withholding referred to in article 126, fourth and fifth paragraphs of the ISR Law. 68/ISR Report on the registration with the analytical relationship of the concepts that apply against the accounting balance of the global preventive reserves on December 31, 2013, as well as the amount of the pending accounting balance of the global preventive reserve to be applied at the beginning and at the end of the exercise in question. 69/ISR Report on deduction of global preventive reserves. 70/ISR Report on the analytical relationship of overdue credits that are alienated. 71/ISR Annual informational declaration of Trusts dedicated to the acquisition or construction of real estate. 72/ISR Notice of the exercise of the option for the advance of deferred ISR by the contribution of real estate assets to a trust dedicated to the acquisition or construction of real estate. 73/ISR Report and documentation of trusts dedicated to the acquisition or construction of real estate. 74/ISR Notice on the acquisition of shares of a legal entity by an energy and infrastructure investment trust. 75/ISR Notice on energy and infrastructure investment trusts. 76/ISR Authorization to exclude investments in new assets from the limitation established as a requirement of energy and infrastructure investment trusts. 77/ISR Notice on the sale of shares to an energy and infrastructure investment trust. 78/ISR … 79/ISR … 80/ISR Notice to accumulate the gain derived from the alienation of shares related to the development of investment in infrastructure. 81/ISR … 82/ISR Report of modification to deferred ISR. 83/ISR Prior notice of transfer pricing adjustments made in terms of rule 3.9.1.4., first paragraph of the RMF. 84/ISR Prior notice of transfer pricing adjustments made in terms of rule 3.9.1.4., second paragraph of the RMF. 85/ISR Notice to exercise the option referred to in article 74-B of the ISR Law. 86/ISR … 87/ISR Notice regarding income from services that will not be considered passive income. 88/ISR …

456 OFFICIAL GAZETTE Friday, July 17, 2026

89/ISR …
90/ISR Designation of representative of resident abroad.
91/ISR …
92/ISR Informational Declaration for Notaries Public and other officials, regarding the dismemberment of the attributes of property of the asset.
93/ISR Notice for the administration of personal retirement plans.
94/ISR Notice to continue on the list of authorized institutions to administer personal retirement plans.
95/ISR Request for registration in the Registry of institutions that administer the tax incentives of personal savings accounts.
96/ISR Notice to continue registered in the Registry of institutions that administer the tax incentives of personal savings accounts.
97/ISR Notice so that withholding is not made to trusts that issue Fiduciary Stock Certificates of Investment Projects.
…

Special Tax on Production and Services

1/IEPS …
2/IEPS Request for dispensation of physical labels and seals for alcoholic beverages.
3/IEPS Advance request for labels or seals for importation of alcoholic beverages.
4/IEPS …
5/IEPS …
6/IEPS Request for folios for printing of electronic labels.
7/IEPS …
8/IEPS Notice of change of legal representative and/or authorized legal representative to pick up labels or seals.
9/IEPS Request for registration in the Alcoholic Beverage Taxpayers Registry in the RFC.
10/IEPS a …
16/IEPS
17/IEPS Notice of subscription, modification or revocation of service provision contracts that PSAs celebrate with Operators and/or Permit Holders.
18/IEPS Notice of the operator or permit holder that opts to contract the services of an Authorized Service Provider (PSA).
19/IEPS Notice of failures in computer systems.

Tax on New Cars

1/ISAN …
2/ISAN …
3/ISAN Request for the 4th and 5th characters corresponding to the vehicle model to integrate the vehicle key.

Federal Revenue Law

1/LIF …
2/LIF Notice presented by taxpayers manifesting the application of a tax incentive granted to those who acquire or import diesel or biodiesel and their mixtures for final consumption and that is for automotive use in vehicles destined exclusively to public and private transport of persons or cargo. 3/LIF Notice by which a tax incentive is granted to persons who carry out business activities and who to determine their profit can deduct diesel or biodiesel and their mixtures that they acquire or import for final consumption, provided that they are used exclusively as fuel in machinery in general.

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4/LIF Notice for the application of the tax incentive for the use of diesel in marine vehicles owned by the taxpayer or under their legitimate possession.
5/LIF …
6/LIF Notice for the application of the tax incentive for the use of diesel or biodiesel and their mixtures in machinery owned by the taxpayer or under their legitimate possession. 7/LIF … 8/LIF … 9/LIF Application to apply the tax incentive of the Twenty-Second Transitory Provision of the LIF. 10/LIF Application to apply the tax incentive of the Twenty-Eighth Transitory Provision of the LIF. 11/LIF Notice for credit institutions, regarding credits in default until December 31, 2025. 12/LIF … Law on Revenue from Hydrocarbons 1/LISH … 2/LISH Notice of notification of development plans for hydrocarbon extraction approved by the Ministry of Energy for the determination of the IAEEH. 3/LISH … 4/LISH … 5/LISH Payment declarations of the petroleum right for well-being. … From the Decree that grants facilities for the payment of income and value-added taxes and partially condones the first one, which are caused by persons dedicated to the plastic arts, with works of their production, and that facilitates the payment of taxes for the alienation of artistic works and antiques owned by individuals, published in the DOF on October 31, 1994 and modified on November 28, 2006 and November 5, 2007. 1/DEC-2 Notices, declarations and works of art proposed in payment of taxes for the alienation of artistic works and antiques owned by individuals. 2/DEC-2 … … From the Decree by which tax incentives are established for gasoline and diesel in the fishing and agricultural sectors, published in the DOF on December 30, 2015. 1/DEC-4 Report of the Register of Beneficiaries of Agricultural Energies and the Register of Beneficiaries of Agricultural Diesel. … From the provision of digital services and intermediation between third parties. 1/PLT Application for registration in the RFC of residents abroad who provide digital services, including digital intermediation services between third parties. 2/PLT Application for generation and renewal of the e.firma Certificate for residents abroad who provide digital services. 3/PLT … 4/PLT … 5/PLT Notice of option for payment of contributions from abroad, for the provision of digital services in Mexico. …

458 OFFICIAL GAZETTE Friday, July 17, 2026
I. Definitions
1.1. For the purposes of this Annex, it is understood by:
1. to 45. …
46. RFA, the Resolution of administrative facilities for taxpayers of the sectors indicated therein for 2026.
47. to 59. …
1.2. Official identifications, proof of address and Instruments to prove representation
For the purposes of this Annex, it will be understood, unless otherwise indicated in it, by:
A. Official identification, any of the following:
1. to 2. …
3. (Repealed)
4. to 6. …
B. Proof of address, any of the following documents:
1. to 5. …
6. In the case of natural persons and public entities, a letter of registration or residence in the name of the taxpayer, issued by the State, Municipal Governments or their equivalents in Mexico City, according to their territorial scope and competence, which is not older than four months.
7. Regarding indigenous and Afro-Mexican peoples and communities, the document issued for such purposes by the National Institute of Indigenous Peoples.
8. In the case of natural persons and public entities, proof of alignment and official number issued by the State, Municipal Government or its equivalent in Mexico City in the name of the taxpayer, said proof must contain the tax address, with an age not greater than four months.
9. In the case of natural persons, official receipt or payment order issued by the State, Municipal Government or its equivalent in Mexico City in the name of the taxpayer, said proof must contain the tax address, with an age not greater than four months, in the case of annual payment it must correspond to the current exercise, it will be necessary that they be shown paid.
10. to 12. …
Proofs of address that are presented printed are also considered originals, when the service provider provides them through a digital medium or they are downloaded from their platform, they must contain the elements or characteristics that allow the authority to verify or, in its case, presume their authenticity and validity. …
C. …
II. Procedures
…

Friday, July 17, 2026 OFFICIAL GAZETTE 459
Fiscal Code of the Federation
…
2/CFF Application for registration in the RFC of legal entities in the ADSC.
Procedure
Service
Description of the procedure or service Amount Submit your application to register a legal entity (company, society or association) in the RFC.
Free
Payment of rights
Cost:
Who can request the procedure or service? When is it presented?
The legal representative of the newly created legal entity, such as: civil associations, civil societies, anonymous societies, limited liability societies, unions, political parties, religious associations, cooperative societies, rural production societies, indigenous and Afro-Mexican peoples or communities, among other legal entities. Within the month following the day on which they must present periodic, payment, or informative declarations by themselves or on behalf of third parties or must issue fiscal receipts for the activities they carry out. Where can I present it? In the SAT offices, with an appointment registered in the SAT Portal:
https://citas.sat.gob.mx/
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?
In the SAT offices, with prior appointment:
1. Go with the documentation mentioned in the section "What requirements must I meet?" of this sheet.
2. Deliver the documentation to the staff who will attend your procedure.
3. Provide the information requested by the tax advisor.
4. Receive at the end of the procedure, the documents that prove the registration of your application.
5. In case that you meet the requirements, receive the Application for registration in the Federal Taxpayer Registry and Unique Acknowledgment of registration in the Federal Taxpayer Registry, of the legal entity.
What requirements must I meet?
In the SAT offices:
1. Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
2. Protocolized constitutive document or protocolized minutes that must contain explicitly and in writing the valid RFC key, of each of the partners, shareholders or associates and other persons, whatever name they are designated by, that by their nature form part of the organizational structure and that hold such character according to the statutes or the legislation under which they are constituted (certified copy), accompanied by a list in .xlsx format, containing the valid RFC key, CURP (natural persons), full name or corporate name (legal entities), of each of the partners, shareholders or associates and other persons, whatever name they are designated by, that by their nature form part of the organizational structure and that hold such character according to the statutes or the legislation under which it is constituted.
In case that the RFC keys are not found within the constitutive document, you must present the written statement containing them, in addition to presenting the list of the same, in a file with .xlsx format, with the characteristics mentioned above (original). What is stated in this section will be corroborated with the information in the RFC that SAT has in its institutional systems.
3. Proof of address (original).
4. Instrument to prove representation (certified copy), or power of attorney signed before two witnesses and ratified the signatures before the tax authorities or before a public notary (original). If it was granted abroad it must be duly apostilled or legalized and formalized before a Mexican public notary and, if applicable, have a translation into Spanish carried out by an authorized expert.
5. Valid official identification (original).
6. In the case of legal entities and associations in participation residing in Mexico that have partners, shareholders or associates residing abroad who are not obliged to request their registration in the RFC, they will use the following generic RFC:
Natural persons: EXTF900101NI1.
Legal entities: EXT990101NI1.

460 OFFICIAL GAZETTE Friday, July 17, 2026
Additionally, if located in any of the following situations it must carry:

Persons other than commercial societies:
Constitutive document of the group (original or certified copy), or in its case the publication in the official newspaper, periodical or gazette (simple copy or print).
Diplomatic Missions:
Document with which the SRE recognizes the existence of the diplomatic mission in Mexico (original).
Accreditation card issued by the General Directorate of Protocol of the SRE of the person who will carry out the procedure before the SAT.
Request their registration in the Decentralized Administration of Taxpayer Services of the Federal District “2”, located at Avenida Paseo de la Reforma Norte No. 10, Ground Floor, Torre Caballito building, Tabacalera Neighborhood, Cuauhtémoc Municipality, C.P. 06030, Mexico City.
Associations in participation:
Partnership agreement, with ratification of the signatures of the associate and the partner before any SAT office or testimony or policy, in case it proceeds, where the granting of the partnership agreement before a public notary is recorded, that he ensured the identity and capacity of the grantors and of any other attendee and that those who appeared on behalf of another natural or legal person had sufficient personality to represent them at the time of granting said instrument (original). Valid official identification of the contractors and the partner, in the case of natural persons (original). Instrument to prove representation and identification, in case a legal person participates as partner or associate (certified copy). Document where the ratification of content and signatures of those who granted and appeared in the partnership agreement before a public notary is recorded, that he ensured the identity and capacity of the grantors and of any other attendee and that those who appeared on behalf of another natural or legal person had sufficient personality to represent them at the time of granting said contract (certified copy).
Legal entities residing abroad with or without a permanent establishment in Mexico:
Minutes or constitutive document duly apostilled or legalized, as applicable. When these are in a language other than Spanish, a translation into Spanish carried out by an authorized expert must be presented (certified copy). Foreigners who reside in a country or jurisdiction with which Mexico has in force a broad agreement on information exchange and who carry out maquila operations through an IMMEX company under the shelter modality, may exhibit the contract signed with the IMMEX company instead of the minutes or constitutive document. When the contract is in a language other than Spanish, a translation into Spanish carried out by an authorized expert must be presented (certified copy). Partnership agreement, in the cases where it proceeds, with autograph signature of the partner and associates or their legal representatives (original). Trust agreement, in the cases where it proceeds, with autograph signature of the settlor, trustee or their legal representatives, as well as the legal representative of the fiduciary institution (original). Document with which they prove the tax identification number of the country in which they reside, when they have the obligation to have this in said country, in the cases where it proceeds (certified copy, legalized or apostilled by competent authority). Minutes or document duly apostilled or legalized, in the cases where it proceeds, in which the agreement to open the establishment in national territory is recorded (certified copy). Authorization for the establishment of foreign legal entities in the Mexican republic issued by the General Directorate of Foreign Investment of the Ministry of Economy, in the cases where it proceeds.
Unions:
Statutes of the group (original or certified copy).
Registration resolution issued by the competent labor authority, for the case of union sections, it is necessary that in that document, the recognition of the Union to which it belongs is contained to comply separately with its tax obligations (original).
Other grouping figures regulated by current legislation:
Constitutive document corresponding according to what is established by the law of the matter (original).
Exporters of convention and exhibition services:
Document that proves that the interested party is the holder of the rights to operate a convention or exhibition center (original).
Religious associations:
Exhibit, in substitution of the certified copy of the protocolized constitutive document, the Constitutive Registration Certificate issued by the Ministry of the Interior, in accordance with the Law of Religious Associations and Public Worship and its Regulations (original). Statutes of the association protocolized (original). Opinion of the application to obtain constitutive registration as a religious association, issued by the Ministry of the Interior (original).

Friday, July 17, 2026 OFFICIAL GAZETTE 461
9. Trusts:
Trust agreement, with autograph signature of the settlor, trustee or their legal representatives, as well as the legal representative of the fiduciary institution, protocolized before a public notary (certified copy), or well contract with ratification of the original signatures before any Decentralized Administration of Taxpayer Services in terms of article 19 of the CFF (original). In the case of entities of the Public Administration, daily, newspaper or official gazette where the Decree or Agreement by which the trust is created is published (print or simple copy). Trust contract number.
10. Legal entities of a social or agrarian nature other than unions:
Document by which they were constituted or have been legally recognized by the competent authority (original or certified copy).
Notarial document, appointment, minutes, resolution, award or document corresponding in accordance with the applicable legislation, to prove the personality of the legal representative. This can be a partner, associate, member or any whatever the denomination that according to the applicable legislation is granted to the members of the same, who must have faculties to represent the legal entity before all kinds of administrative acts, in place of the general power for acts of domain or administration (certified copy). The RFC keys indicated in the protocolized constitutive document or protocolized minutes mentioned in section 2 of the requirements section of this sheet, as well as the condition referred to in the first paragraph of the following section of this sheet, will only be required with respect to the ejidal commissariat and the surveillance council, as well as their respective substitutes, provided that the assembly minutes or regulation where that election is recorded, is registered in the National Agrarian Registry.
11. Multiple Object Financial Societies:
Have the current folio in the registration procedure assigned by the National Commission for the Protection and Defense of Financial Services Users (CONDUSEF), within the portal of the Register of Financial Service Providers (SIPRES).
12. Investment Funds:
Minutes signed by the founder approved by the CNBV, in which it attests to the existence of the investment fund (original).
For the registration of Investment Funds, the constitutive minutes and social statutes approved by the CNBV are accepted as a protocolized constitutive document. It will not be necessary to have these documents recorded before a Notary or Public Broker nor before the Public Registry of Commerce.
13. Indigenous or Afro-Mexican peoples and communities:
Decree, Law, Agreement or any other document issued by competent authority at the federal, state or municipal level, in which the recognition of the indigenous or Afro-Mexican people or community is recorded in accordance with the applicable legislation (print or simple copy of the daily, newspaper or official gazette and in case of document issued by any authority, it will be presented original for comparison), in substitution of the requirement consisting of the “Protocolized constitutive document or protocolized minutes” that is located in the section "What requirements must I meet?" of this sheet. Appointment with which you prove your personality as legal representative of the indigenous or Afro-Mexican people or community, to carry out acts before federal, state or municipal authorities, according to their normative systems or uses and customs, which may consist of assembly minutes in which the authority or representatives were elected, or well, some document issued by federal, state or municipal authority in which the name of the representative of the people or community is recorded (original). In its case, simple copy of the legal precept contained in Law, Regulation, Decree, Statute or other legal document where your faculty to act as representative is recorded, in substitution of the requirement consisting of the “Instrument to prove representation” that is located in the section "What requirements must I meet?" of this sheet.

Consult the official identifications, proofs of address and instruments to prove representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proofs of address and instruments to prove representation, of this Annex.
Under what conditions must I comply?
The legal representative, the partners, shareholders or associates and other persons, whatever name they are designated by, that by their nature form part of the organizational structure of the legal entities and that hold such character according to the statutes or the legislation under which they are constituted, must be registered in the RFC and have status in the RFC register, other than Suspended or Cancelled; and not be located in any of the situations established in article 27, section C, fraction XIV of the CFF. The conditions referred to in the previous paragraph, regarding indigenous or Afro-Mexican peoples and communities, are applicable only for the legal representatives. The legal representative must respond and sign the questionnaire formulated by the authority related to the tax situation of the legal representative, of the partners, shareholders or associates and other persons, whatever name they are designated by, that by their nature form part of the organizational structure of the legal entity that is intended to be registered in the RFC.

462 OFFICIAL GAZETTE Friday, July 17, 2026

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

Immediate procedure.
If you need to provide information regarding the fiscal situation detected by the authority, go to the SAT office or Tax Services Module where you initiated your procedure.

No.

Resolution of the procedure or service

At the SAT offices:

If you meet the requirements, you obtain the registration in the RFC of the moral person and receive the documents that prove the registration of the application.
If any of the circumstances established in Article 27, Section C, Fraction XIV of the CFF are detected, the "Acknowledgment of Article 27, Section C, Fraction XIV of the CFF" will be issued, in accordance with what is established in rule 2.4.17.

Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information

Immediate procedure. Not applicable. Not applicable.

What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?

If the procedure is appropriate:

APPLICATION FOR REGISTRATION IN THE FEDERAL REGISTER OF TAXPAYERS.
UNIQUE ACKNOWLEDGMENT OF REGISTRATION IN THE FEDERAL REGISTER OF TAXPAYERS.

If the procedure is not concluded due to the occurrence of any of the circumstances established in Article 27, Section C, Fraction XIV of the CFF:

"Acknowledgment of Article 27, Section C, Fraction XIV of the CFF".

Indefinite.

ATTENTION CHANNELS

Inquiries and doubts
Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Central Mexico time, except on non-working days, from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728.

Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except on non-working days.

Personal attention at SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio

The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except on non-working days.

SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports).

Email: denuncias@sat.gob.mx

On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias

MarcaSAT 55 627 22 728 option 8.

Additional Information

Partnerships that register in the RFC under the name of the partner must also cite the initials "A en P" in their denomination.

In the registration of trusts, the denomination or corporate name must contain the number of the trust as it appears in the contract that gives rise to it.

The denomination of the indigenous or Afro-Mexican town or community to be registered will be the one indicated in the Decree, Law, Agreement, Certificate or any other document issued by a competent authority at the federal, state or municipal level, preceded by the words "Indigenous Pueblo" or "Indigenous Community" or "Afro-Mexican Community", provided that the denomination itself does not include it.

When the "Acknowledgment of Article 27, Section C, Fraction XIV of the CFF" is received, the legal representative must present the documentation with which the identified fiscal situation has been disproven before the corresponding authority, in accordance with procedure sheet 167/CFF "Delivery of information related to the application for registration in the RFC, in terms of Article 27, Section C, Fraction XIV of the CFF" of this Annex.

Legal Basis

Articles 17-B, 19 and 27 of the CFF; 22, 23 and 28 of the RCFF; Rules 2.4.3., 2.4.10., 2.4.11. and 3.20.7. of the RMF.

Friday, July 17, 2026 OFFICIAL GAZETTE 463

3/CFF Application for registration in the RFC of natural persons through virtual office.

Procedure
Service
Description of the procedure or service Amount

Requests registration in the RFC for natural persons through virtual office.
Free

Payment of rights
Cost:

Who can request the procedure or service? When is it presented?

Mexicans living abroad without tax obligations in Mexico.
Natural persons who only receive income from salaries and in general from the provision of a subordinate personal service.
Natural persons without tax obligations.

When you need your RFC key.

Where can I present it? In virtual office with prior appointment registered at:
The SAT Portal: https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

Schedule your appointment:

Enter the link: https://citas.sat.gob.mx/ in the Register appointment section.
Receive by email the confirmation acknowledgment of the virtual office appointment.

Send your information:

Send to the email address: oficina.virtual@sat.gob.mx or in the Consult / Manage appointment section (Files section), the documents indicated in the following section "What requirements must I meet?", in accordance with the specifications indicated in said section. Send the files, preferably before your virtual session, indicating as "Subject" your CURP or full name.

Attend your virtual office appointment:

Enter your virtual session in accordance with the instructions indicated in the email confirmation of your appointment and provide the information requested by the staff attending the procedure.
Upon completion of the procedure, if you meet the requirements, you will receive by email the UNIQUE ACKNOWLEDGMENT OF REGISTRATION IN THE FEDERAL REGISTER OF TAXPAYERS and FISCAL STATUS CERTIFICATE.
If you do not meet any of the requirements, you must restart your procedure.

What requirements must I meet?

Have an appointment, previously registered at https://citas.sat.gob.mx/

Additionally, present:
Send the files in PDF format, with each file not exceeding 4 MB, of the following documentation, which must be digitized in color from the original document:
2. Format of Request for procedure 3/CFF Application for registration in the RFC of natural persons through virtual office contained in Annex 1, which you can download by following these steps: Go to the SAT Portal at www.sat.gob.mx / click on the "Procedures and services" tab / Select "RFC, natural persons" / Subsequently click on the option "Register in the RFC" / in the "Requirements through Virtual Office" section select the "Format" option which will redirect you to the format.
3. Proof of address in Mexico, such as receipt for electricity, gas, pay TV, internet, telephone or water services in the name of the taxpayer or a third party, which must not be older than four months.

In the case of Mexicans living abroad without tax obligations in Mexico, the Third Generation Consular Matrícula issued by Mexican consular representations abroad will also be accepted as proof of address, only when it indicates a place with a complete address in national territory.

Valid official identification of the taxpayer.

In the case of Mexicans living abroad without tax obligations in Mexico, the valid Credential to Vote from Abroad issued by the National Electoral Institute, as well as the valid Third Generation Consular Matrícula issued by Mexican consular representations abroad, will also be accepted.
Consult the official identifications, proof of address and instruments to prove representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address and instruments to prove representation, of this Annex.

464 OFFICIAL GAZETTE Friday, July 17, 2026

What conditions must I meet?
Have a CURP.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

Immediate procedure. No.

Resolution of the procedure or service

If you meet all the requirements, you obtain your RFC registration and receive the documents that prove the registration of your application.
If you do not meet any of the requirements, you must restart your procedure.

Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information

Immediate procedure. Immediate procedure. Not applicable.

What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?

UNIQUE ACKNOWLEDGMENT OF REGISTRATION IN THE FEDERAL REGISTER OF TAXPAYERS.
Fiscal Status Certificate.
Indefinite.

ATTENTION CHANNELS

Inquiries and doubts
Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Central Mexico time, except on non-working days, from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728.

Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except on non-working days.

Virtual office. You can access this attention channel by scheduling your appointment at the following link:
https://citas.sat.gob.mx/

Personal attention at SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio

The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except on non-working days.

Frequently asked questions in Additional material:
In the following link you will find frequently asked questions and content related to the registration of natural persons:
http://www.sat.gob.mx/portal/public/tramites/inscripcion-al-rfc-pf

SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports).

Email: denuncias@sat.gob.mx

On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias

MarcaSAT 55 627 22 728 option 8.

Additional Information

To facilitate the presentation of the procedure through virtual office, the "Guide to present the Application for registration in the RFC of natural persons through the virtual office" is made available to you, which is found in the "Related contents" section of the following link:
http://www.sat.gob.mx/portal/public/tramites/inscripcion-al-rfc-pf

Legal Basis

Article 27 of the CFF; 22 of the RCFF; Rule 2.4.10. of the RMF.

...

Friday, July 17, 2026 OFFICIAL GAZETTE 465

7/CFF Application for registration in the RFC by Simplified Joint-Stock Companies.

Procedure
Service
Description of the procedure or service Amount

Requests registration in the RFC of a moral person constituted as a Simplified Joint-Stock Company (S.A.S.).
Free

Payment of rights
Cost:

Who can request the procedure or service? When is it presented?

The legal representative of the moral person. Within the month following the day the constitutive contract is signed.

Where can I present it? At the SAT offices, with prior appointment registered on the SAT Portal:
https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

Go with the documentation mentioned in the section "What requirements must I meet?" of this sheet.
Deliver the documentation to the staff attending your procedure.
Provide the information requested by the tax advisor.
Receive upon completion of the procedure, the documents that prove the registration of your application.
If you meet the requirements, receive the Application for registration in the Federal Register of Taxpayers and Unique Acknowledgment of registration in the Federal Register of Taxpayers, of the moral person.

What requirements must I meet?

At the SAT offices:

Have an appointment, previously registered at https://citas.sat.gob.mx/

Additionally, present:
2. Social contract of the Simplified Joint-Stock Company, issued by the Ministry of Economy through the "Tuempresa" Portal, accompanied by the slip of registration in the Public Commerce Register.

The aforementioned instrument must be accompanied by the relationship in .xlsx format, containing the valid RFC key, CURP and full name, of each of the shareholders who hold such status in accordance with the statutes or the legislation under which it is constituted.

The above will be corroborated with the information in the RFC that the SAT has in its institutional systems.
3. Proof of address (original).
4. Valid official identification and in original of the applicant shareholder or legal representative (original).
5. Instrument to prove representation, (certified copy), or power of attorney signed before two witnesses and ratified signatures before tax or public notary authorities (original). In substitution of the instrument, the social contract may be presented where the legal representative of the society is indicated.

Consult the official identifications, proof of address and instruments to prove representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address and instruments to prove representation, of this Annex.

What conditions must I meet?

Valid Authorization for use of Denomination granted by the Ministry of Economy.
One of the partners has the authorization for the denomination of the society which you can obtain online.
Annual income that does not exceed the amount established in Article 260 of the General Law of Commercial Societies.
The shareholders of the moral person and the legal representative must have their valid e.firma Certificate.
The legal representative and the shareholders must be registered in the RFC and have a status in the RFC registry, other than Suspended or Cancelled; and not be located in any of the circumstances established in Article 27, Section C, Fraction XIV of the CFF.
Shareholders must only have that status for the society being constituted, without simultaneously being shareholders of another type of commercial society.
The legal representative must answer and sign the questionnaire formulated by the authority related to the fiscal situation of the legal representative, partners, shareholders or associates and other persons, whatever name they are designated by, that by their nature form part of the organizational structure of the moral person intended to be registered in the RFC.

466 OFFICIAL GAZETTE Friday, July 17, 2026

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

Immediate procedure.
If you need to provide information regarding the fiscal situation detected by the authority, go to the SAT office or Tax Services Module of your preference.

No.

Resolution of the procedure or service

If you meet the requirements, you obtain the RFC registration and receive the documents that prove the registration of your application.
If any of the circumstances established in Article 27, Section C, Fraction XIV of the CFF are detected, the "Acknowledgment of Article 27, Section C, Fraction XIV of the CFF" will be issued, in accordance with what is established in rule 2.4.17.

Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information

Immediate procedure. Not applicable. Not applicable.

What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?

If the procedure is appropriate:

APPLICATION FOR REGISTRATION IN THE FEDERAL REGISTER OF TAXPAYERS.
UNIQUE ACKNOWLEDGMENT OF REGISTRATION IN THE FEDERAL REGISTER OF TAXPAYERS.

If the procedure is not concluded due to the occurrence of any of the circumstances established in Article 27, Section C, Fraction XIV of the CFF:

"Acknowledgment of Article 27, Section C, Fraction XIV of the CFF".

Indefinite.

ATTENTION CHANNELS

Inquiries and doubts
Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Central Mexico time, except on non-working days, from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728.

Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except on non-working days.

Personal attention at SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio

The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except on non-working days.

SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports).

Email: denuncias@sat.gob.mx

On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias

MarcaSAT 55 627 22 728 option 8.

Additional Information

From the constitution of the S.A.S., the company is subject to compliance with legal obligations, among these, those that apply in the tax field.

The validity of an Authorization for use of the society's denomination is one hundred eighty calendar days, which must be processed and obtained at https://www.gob.mx/tuempresa in Authorization for Use.

In the following link, the validity of the e.firma of the shareholders who make up the moral person can be consulted:
https://www.siat.sat.gob.mx/PTSC/auth/faces/pages/validar/fiel_s.jsf

Legal Basis

Articles 17-D and 27 of the CFF; 22 and 23 of the RCFF; 260 and 263, Fraction VII of the LGSM; Rule 2.2.10. of the RMF.

Friday, July 17, 2026 OFFICIAL GAZETTE 467

8/CFF Request for registration and cancellation in the RFC due to corporate spin-off.

Procedure
Service
Description of the procedure or service Amount Allows the registration and cancellation of the companies involved in a corporate spin-off.
Free
Payment of rights
Cost:

Who can request the procedure or service? When is it filed?
The legal representative of the designated dissolved legal entity.
At the moment the corporate spin-off act is signed.

Where can I file it? At the SAT office, with an appointment previously registered at:
At the SAT Portal: https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

Go with the documentation mentioned in the section "What requirements must I meet?"
Deliver the documentation to the staff who will attend your procedure and provide the information they request.
Receive at the end of the procedure, the documents that prove the registration of your request.
If you meet the requirements, the dissolved legal entity is registered, the dissolving entity is cancelled, and you receive REQUEST FOR REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY, UNIQUE REGISTRATION RECEIPT FOR THE FEDERAL TAXPAYER REGISTRY and Official Form RX stamped and folioed as a receipt.

What requirements must I meet?
At the SAT offices:

Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Notarial document duly protocolized where the spin-off is recorded (certified copy).
Certificate that the spin-off is registered in the Public Commerce Registry (original), or in its case, document that proves that the registration before the Public Commerce Registry is in progress, which can be through a letter issued by the public notary who protocolized the spin-off document or through an insertion in the protocolized document itself (original).
Proof of address (original).
Valid official identification of the taxpayer or legal representative (original).
Instrument to prove representation (certified copy), or power of attorney signed before two witnesses and ratified the signatures before the tax authorities or public notary (original).
Instrument to prove representation for tax purposes in the case of residents abroad or foreigners residing in Mexico (certified copy).
Official Form RX contained in Annex 1.
Legal entities that are created from a spin-off must present the protocolized constitutive document or protocolized act that must explicitly and in writing contain the valid RFC key of each of the partners, shareholders or associates and other persons, whatever name they are designated by, that by their nature form part of the organizational structure of the legal entity and have status in the RFC registry, other than Suspended or Cancelled, accompanied by a list in .xlsx format, which contains the valid RFC key, CURP (natural persons), full name or denomination or corporate name (legal entities), of each of the partners, shareholders or associates and other persons, whatever name they are designated by, that by their nature form part of the organizational structure and who hold such status in accordance with the statutes or the legislation under which it is constituted.
In the event that the RFC keys are not found within the constitutive document, you must present the written statement containing them, in addition to presenting the list of the same, in a file with .xlsx format, with the characteristics mentioned above (original). In the case of legal entities and partnerships in participation residing in Mexico that have partners, shareholders or associates residing abroad who are not obliged to request their registration in the RFC, they will use the following generic RFC:
Natural persons: EXTF900101NI1.
Legal entities: EXT990101NI1.
For the case where, due to the spin-off, the dissolving legal entity must cancel its registration in the RFC, in addition to the requirements mentioned above, it must present:
The receipt of its cancellation from the register of vulnerable activities in original, in the case of taxpayers who are obligated subjects for carrying out vulnerable activities in accordance with the LFPIORPI and its Regulation.

Consult the official identifications, proof of address and instruments to prove representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address and instruments to prove representation, of this Annex.

468 OFFICIAL GAZETTE Friday, July 17, 2026

What conditions must I meet?
The legal representative of the designated dissolved entity, the partners, shareholders or associates and other persons, whatever name they are designated by, that by their nature form part of the organizational structure of the legal entities and who hold such status in accordance with the statutes or the legislation under which the legal entities to be registered are constituted, must be registered in the RFC and have status in the RFC registry, other than Suspended or Cancelled; and not be located in any of the cases established in article 27, section C, fraction XIV of the CFF. The legal representative must respond and sign the questionnaire formulated by the authority related to the tax situation of the legal representative, of the partners, shareholders or associates and other persons, whatever name they are designated by, that by their nature form part of the organizational structure of the legal entity that is intended to be registered in the RFC. The dissolving legal entity that must cancel its registration in the RFC must comply with the following:
Positive tax compliance opinion.
Have filed the last annual income tax return for the fiscal year.
Not be subject to verification powers, nor have tax credits in its charge.
Not be published in the lists referred to in article 69 of the CFF, except for fraction VI relating to forgiven credits.
Not be published in the lists referred to in the second and fourth paragraphs of article 69-B of the CFF.
Not have carried out operations with taxpayers who have been published in the list referred to in article 69-B, fourth paragraph of the CFF, or who proved to the SAT the materiality of the operations that support the CFDIs or who self-corrected, in which case the complementary declaration or declarations corresponding must be exhibited. No omissions, differences and inconsistencies in the compliance of tax obligations. Have an active tax mailbox. That the address to keep the accounting, stated in Form RX is locatable.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
Registration:
Immediate procedure.
In case you need to provide information about the tax situation detected by the authority, go to the SAT office or Tax Services Module where you started your procedure. Cancellation:
In person, at the SAT office where you filed the notice, with the folio number found in the official form RX.
Yes, order of verification to the address where the accounting is kept to determine its location.
Resolution of the procedure or service
If you meet the requirements, you obtain the registration in the RFC of the dissolved legal entity or entities, the cancellation of the dissolving legal entity and you receive the documents that prove the registration of the request. In the event that the tax situation of the dissolved legal entity is not updated, the resolution is sent through Office of rejection for non-compliance with requirements and conditions through tax mailbox. If any of the cases established in article 27, section C, fraction XIV of the CFF is detected, the "Receipt of article 27, section C, fraction XIV of the CFF" will be issued, in accordance with what is established in rule 2.4.17. Maximum time for the SAT to resolve the procedure or service Maximum time for the SAT to request additional information Maximum time to comply with the requested information Registration:
Immediate procedure.
Cancellation by spin-off:
Thirty days.
Not applicable. Not applicable.

Friday, July 17, 2026 OFFICIAL GAZETTE 469

What document do I obtain at the end of the procedure or service?
What is the validity of the procedure or service?
If the procedure is appropriate:
Official Form RX "Format for notices of liquidation, merger, spin-off and cancellation to the Federal Taxpayer Registry", stamped.
REQUEST FOR REGISTRATION IN THE FEDERAL
TAXPAYER REGISTRY.
UNIQUE REGISTRATION RECEIPT FOR THE FEDERAL
TAXPAYER REGISTRY.
If the procedure is not concluded due to the occurrence of any cases established in article 27,
section C, fraction XIV of the CFF:
"Receipt of article 27, section C, fraction XIV of the CFF".
Indefinite.

ATTENTION CHANNELS
Consultations and doubts Complaints and reports MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Mexico central time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Personal attention at the SAT offices located in different cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx At the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias MarcaSAT 55 627 22 728 option 8.

Additional information
When the "Receipt of article 27, section C, fraction XIV of the CFF" is received, the legal representative must present the documentation with which the identified tax situation has been disproven before the corresponding authority, in accordance with the procedure sheet 167/CFF "Delivery of information related to the request for registration in the RFC, in terms of article 27, section C, fraction XIV of the CFF" of this Annex.

Legal basis
Articles 15-A, 27, 31, 69 and 69-B of the CFF; 22, 23, 24, 28 and 29 of the RCFF; Rules 2.4.3. and 2.4.10. of the RMF.

9/CFF Request for registration and cancellation in the RFC due to corporate merger.

Procedure
Service
Description of the procedure or service Amount Requests the registration and update of legal entities involved in a merger.
Free
Payment of rights
Cost:

Who can request the procedure or service? When is it filed?
The legal representative of the merging society. Within the month following the day operations begin.

Where can I file it? At the SAT offices, with an appointment previously registered at:
SAT Portal: https://citas.sat.gob.mx/

470 OFFICIAL GAZETTE Friday, July 17, 2026

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

Go with the documentation mentioned in the section "What requirements must I meet?"
Deliver the documentation to the staff who will attend the procedure and provide the information they request.
Receive at the end of the procedure, the documents that prove the registration of the procedure.
In case you meet the requirements, the merging legal entity is registered and you receive REQUEST FOR REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY and UNIQUE REGISTRATION RECEIPT FOR THE FEDERAL TAXPAYER REGISTRY, the merged entity is cancelled and you receive Receipt of procedure information of update or cancellation to the RFC and Official Form RX stamped and folioed as a receipt.
To verify the status of the legal entity to be cancelled due to the merger:
Enter the SAT Portal, thirty days after filing the procedure, to verify that the notice is registered. If the legal entity already appears cancelled, you can generate the tax status certificate at the following link: https://www.sat.gob.mx/portal/public/tramites/constancia-de-situacion-fiscal choose the option Obtain the Certificate. In the steps to follow section, select service and authenticate with Password or e.firma. Once authenticated, select the Generate Certificate button; print it or save it on an electronic device. In the event that, when making your query, the status of the legal entity to be cancelled is not yet updated, go to the SAT office where you filed the notice, with an appointment, to receive information about the tax situation of the legal entity. Within a maximum period of thirty days, you will receive, through tax mailbox, an office by which you will be made aware, if applicable, of the pending tax obligations of the merged legal entity as of the date of the merger.

What requirements must I meet?
At the SAT office:

Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Official Form RX contained in Annex 1.
Notarial document duly protocolized where the merger is recorded (exhibit certified copy).
Proof of address (exhibit original).
Valid official identification of the legal representative (exhibit original).
Receipt of cancellation from the register of vulnerable activities, in case the merged legal entity is an obligated subject for carrying out vulnerable activities (exhibit original).
Instrument to prove representation (exhibit certified copy) or power of attorney signed before two witnesses and ratified the signatures before the tax authorities, Notary or public notary (exhibit original).
Instrument to prove that the legal representative has been designated for tax purposes, in the case of residents abroad or foreigners residing in Mexico (exhibit certified copy).
In the case of legal entities that are created from a merger, they must present the protocolized constitutive document or protocolized act that must explicitly and in writing contain the valid RFC key of each of the partners, shareholders or associates and other persons, whatever name they are designated by, that by their nature form part of the organizational structure and who hold such status in accordance with the statutes or the legislation under which they are constituted and have status in the RFC registry, other than Suspended or Cancelled, accompanied by a list in .xlsx format, which contains the valid RFC key, CURP (natural persons), full name or denomination or corporate name (legal entities), of each of the partners, shareholders or associates and other persons, whatever name they are designated by, that by their nature form part of the organizational structure and who hold such status in accordance with the statutes or the legislation under which it is constituted.
In the event that the RFC keys are not found within the constitutive document, you must present the written statement containing them, in addition to presenting the list of the same, in a file with .xlsx format, with the characteristics mentioned above (original). In the case of legal entities and partnerships in participation residing in Mexico that have partners, shareholders or associates residing abroad who are not obliged to request their registration in the RFC, they must use the following generic RFC:
Natural persons: EXTF900101NI1.
Legal entities: EXT990101NI1.

Consult the official identifications, proof of address and instruments to prove representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address and instruments to prove representation, of this Annex.

Friday, July 17, 2026 OFFICIAL GAZETTE 471

What conditions must I meet?
Have filed the annual return of the merged society.
Express manifestation of the resulting society, under oath, that it assumes the ownership of the obligations of the legal entities to be cancelled, in accordance with the applicable legal provisions. Have e.firma of the legal representative. Active tax mailbox of the legal representative. The tax address situation must be locatable. The legal representative must be registered in the RFC and have status in the RFC registry, other than Suspended or Cancelled; and not be located in any of the cases established in article 27, section C, fraction XIV of the CFF. The legal representative must respond and sign the questionnaire formulated by the authority related to the tax situation of the legal representative, of the partners, shareholders or associates and other persons, whatever name they are designated by, that by their nature form part of the organizational structure of the legal entity that is intended to be registered in the RFC.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
Registration:
Immediate procedure.
Cancellation:
In person, at the SAT office where you filed the notice, with the folio number found in the official form RX.
In case you need to provide information about the tax situation detected by the authority, go to the SAT office or Tax Services Module where you started your procedure. Yes, order of verification to the address where the accounting of the merged society is kept, to determine its location. Resolution of the procedure or service Once this notice is filed, with all the documentation and information mentioned in this procedure sheet, it is considered that the requirement established in article 14-B, fraction I, subsection a) of the CFF is met. If you meet the requirements and conditions, you obtain the registration in the RFC of the merging legal entity, as well as the cancellation of the merged legal entity. Within a maximum period of thirty days, an office is sent through tax mailbox, by which you will be made aware, if applicable, of the pending tax obligations of the merged legal entity. If any of the cases established in article 27, section C, fraction XIV of the CFF is detected, the "Receipt of article 27, section C, fraction XIV of the CFF" will be issued, in accordance with what is established in rule 2.4.17. Maximum time for the SAT to resolve the procedure or service Maximum time for the SAT to request additional information Maximum time to comply with the requested information Registration:
Immediate procedure.
Cancellation:
Thirty days.
Not applicable. Not applicable.

What document do I obtain at the end of the procedure or service?
What is the validity of the procedure or service?
If the procedure is appropriate:
Official Form RX Format for notices of liquidation, merger, spin-off and cancellation to the Federal Taxpayer Registry, stamped.
REQUEST FOR REGISTRATION IN THE FEDERAL
TAXPAYER REGISTRY.
UNIQUE REGISTRATION RECEIPT IN THE FEDERAL
TAXPAYER REGISTRY.
Receipt of procedure information of update or cancellation to the RFC.
In its case, office by which you will be made aware of the pending tax obligations of the merged legal entity.
If the procedure is not concluded due to the occurrence of any cases established in article 27,
section C, fraction XIV of the CFF:
"Receipt of article 27, section C, fraction XIV of the CFF".
Indefinite.

472 OFFICIAL GAZETTE Friday, July 17, 2026

ATTENTION CHANNELS

Inquiries and doubts
Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Central Mexico time, except on non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.

Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except on non-working days.

Personal attention at SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio

The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except on non-working days.

SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).

Email: denuncias@sat.gob.mx

On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias

MarcaSAT 55 627 22 728 option 8.

Additional Information

When the "Acknowledgment of Article 27, Section C, Fraction XIV of the Federal Tax Code (CFF)" is received, the legal representative must present the documentation with which the identified fiscal situation has been disproven before the corresponding authority, in accordance with procedure sheet 167/CFF "Delivery of information related to the request for registration in the RFC, in terms of Article 27, Section C, Fraction XIV of the CFF" of this Annex.

Legal Basis

Articles 11, 14-B, 27, 69 and 69-B of the CFF; 22, 23, 24, 28 and 29 of the RCFF; Rules 2.4.3. and 2.4.10. of the RMF.

...

14/CFF Request for generation of the e.firma Certificate for individuals.

Procedure
Service

Description of the procedure or service Amount It allows you to obtain your digital e.firma certificate for the first time. Free

Payment of rights
Cost:

Who can request the procedure or service? When is it presented?
Individuals.
In their case, the legal representative of the individual.
When you need to obtain your e.firma for the first time or it is necessary to perform an update to the e.firma file, derived from any previous modification in the RFC to the data you have provided for your personal identification.

Where can I present it? At any SAT office that provides the e.firma individuals service, with a previously registered appointment on the SAT Portal: https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

Schedule your appointment for the e.firma individuals service.

What requirements must I meet?

Have an appointment, previously registered at https://citas.sat.gob.mx/
Removable USB memory unit, preferably new.
Valid official identification (original).
Proof of address (original), the valid voter credential issued by the National Electoral Institute is accepted as proof of address, provided that the address is visible and located within national territory.
Accredit legal representation. The procedure for generating the e.firma Certificate can only be carried out through a legal representative in the following cases:

Friday, July 17, 2026 OFFICIAL GAZETTE 473

The individual who exercises parental authority or guardianship of a minor must present:
Birth certificate of the minor, issued by the Civil Registry or obtained on the www.gob.mx/actas Portal (Unique Format), Personal Identity Card, issued by the Ministry of the Interior through the National Population Registry or judicial resolution or, in their case, original of the document issued by a public notary in which parental authority or guardianship is stated (original or certified copy).

Individuals with legally declared judicial incapacity:
Definitive judicial resolution, in which the incapacity of the taxpayer is declared, and includes the designation of the tutor (original).

Taxpayers in opening of succession:
Document in which the appointment and acceptance of the position of executor is stated, granted through judicial resolution or in a notarial document, in accordance with the legislation on the matter (original).

Taxpayers declared absent:
Judicial resolution in which the designation as legal representative is stated and the special declaration of absence of the taxpayer is manifested (original).

Taxpayers deprived of their liberty:
Agreement, order or resolution that accredits the deprivation of liberty of the taxpayer and/or the arraigo order signed by a Judge (original).
General power of attorney for acts of administration or general power of attorney to exercise acts of domain (certified copy).

Taxpayers clinically diagnosed in terminal stage:
Medical report issued by a public or private medical institution with a terminal stage illness, in which this circumstance is expressly stated, name and professional card of the doctor, as well as the designation of the legal representative (original). General power of attorney for acts of administration or general power of attorney to exercise acts of domain (certified copy).

Consult the official identifications, proof of address and instruments to accredit representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address and instruments to accredit representation, of this Annex.

What conditions must I meet?
Have an email address that you have access to.
Have a CURP or, in its case, a valid temporary CURP with photograph, which will be validated against the National Population Registry, to verify that it is valid and corresponds to the data of the applicant. Sign the request format for the e.firma certificate (Official Form FE). The legal representative must be previously registered in the RFC and have an e.firma Certificate and present any valid official identification and in original, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to accredit representation, subparagraph A) Official identification, of this Annex. Answer the questions asked by the authority, related to the fiscal situation of the taxpayer from whom the e.firma Certificate is sought. Have an updated address, in case the registered fiscal address does not coincide with the proof of address you present at the time of carrying out the procedure, your address can be updated according to the proof you exhibit. Prior to your appointment, you can generate the .req requirement file and .key file, through the Certifica program, available on the SAT Portal, at the following link: https://portalsat.plataforma.sat.gob.mx/certifica/

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
Immediate procedure.
In case it is necessary to clarify the fiscal situation of the taxpayer or legal representative, once the clarification is presented, the taxpayer must go to the SAT office or Tax Services Module where they started their procedure. No.

474 OFFICIAL GAZETTE Friday, July 17, 2026

Resolution of the procedure or service
If you meet all the requirements:
Digital e.firma certificate, digital file with (.cer) extension.
Proof of generation of the e.firma Certificate.
If any inconsistency is presented in the fiscal situation of the taxpayer or legal representative, the "Acknowledgment of request for additional information, related to your fiscal situation" will be issued, in accordance with what is indicated by procedure sheet 20/CFF "Clarification in requests for Password or e.firma Certificate procedures" of this Annex.

What document do I obtain at the end of the procedure or service?
What is the validity of the procedure or service?
When the procedure applies:
Digital e.firma certificate, digital file with (.cer) extension.
Proof of generation of the e.firma
Certificate.
If any inconsistency is presented in the fiscal situation of the taxpayer or legal representative, the "Acknowledgment of request for additional information, related to your fiscal situation" will be issued, in accordance with what is indicated by procedure sheet 20/CFF "Clarification in requests for Password or e.firma Certificate procedures" of this
Annex.
The digital e.firma certificate has a validity of four years from the date of its issuance.

ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Central Mexico time, except on non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except on non-working days. Personal attention at SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except on non-working days. SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias MarcaSAT 55 627 22 728 option 8.

Additional Information

With the aim of ensuring the link that must exist between a digital certificate and its holder, during the appointment your identity data will be taken, consisting of: fingerprints, front photograph, iris photograph, signature and digitization of original documents. The legal representation referred to in this procedure sheet will be carried out in terms of Article 19 of the CFF and the document that accredits the situation in which the individual taxpayer falls must be attached. When you receive the "Acknowledgment of request for additional information, related to your fiscal situation", you must present a clarification with the information that disproves the irregularity identified in your fiscal situation, of your legal representative or, in their case, partners, shareholders or members, in accordance with procedure sheet 20/CFF "Clarification in requests for Password or e.firma Certificate procedures" of this Annex, which will be attended by the authority within a period of ten days.

Legal Basis

Articles 17-D and 19 of the CFF; Rule 2.2.14. of the RMF.

Friday, July 17, 2026 OFFICIAL GAZETTE 475

15/CFF Request for renewal of the e.firma Certificate for individuals.

Procedure
Service

Description of the procedure or service Amount It allows you to obtain a new e.firma Certificate, if the Certificate you have is expired or about to lose its validity. Free

Payment of rights
Cost:

Who can request the procedure or service? When is it presented?
Individuals.
In their case, the legal representative of the individual.
When you need to generate a new e.firma Certificate because it is expired or about to lose its validity.

Where can I present it? On the SAT Portal:
If you are an individual and your e.firma certificate is valid and is about to expire:
https://www.sat.gob.mx/
Through SAT ID:
When the e.firma certificate lost its validity up to one year before the Presentation of the Request:
https://satid.sat.gob.mx/
At the SAT office:
At any SAT office that provides the renewal and revocation service for individuals, with a previously registered appointment on the SAT Portal:
https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?
Through the SAT Portal:
Regarding individual taxpayers who have a valid e.firma.

Generate your renewal file (.ren) in the Certifica program available at:
https://portalsat.plataforma.sat.gob.mx/certifica/ Download the Certifica application choosing 32 bits or 64 bits, according to the operating system of your computer. In their case, go to the download directory configured on your computer. Execute the Certifica file and select the Electronic Signature Renewal Requirement option. Choose to select File and select the location of your valid e.firma certificate. Confirm that your data appears and click Next. Provide the password for your new e.firma and confirm it, then select Next. Press the continue button. Move the mouse or ratón of your computer until the green color bar has been completed and click Next. Sign the request with your e.firma files, click select File to search for your private key of the e.firma certificate (.key file). Enter the Password of your e.firma that is still valid. Click Sign and save. Select the path where you want to save your new e.firma files.
Enter CERTISAT WEB with your valid e.firma: https://aplicacionesc.mat.sat.gob.mx/certisat/
Click on Certificate Renewal.
Press the Examine button to send the renewal requirement file (.ren) that you previously generated.
Click on Renew.

476 OFFICIAL GAZETTE Friday, July 17, 2026

Subsequently press the Follow-up button.
Print or save the Acknowledgment of receipt for the digital certificate renewal procedure request by clicking on the
Comprobante section.
Press return and go to the certificate recovery option, enter your RFC and click Search.
Click on the serial number of the active e.firma certificate.
Save your e.firma certificate preferably in the same location where you saved your files of
Renewal Requirement and your private key.

Regarding individual taxpayers whose e.firma certificate lost its validity up to one year before the Presentation of the Request.
1. Enter SAT ID, select the e.firma Renewal procedure, carry out the steps indicated to complete the
process. If you have any disability that prevents you from complying with the steps requested by SAT ID, request help from a third party and have them state during the video why they are helping you, it is important that both faces appear in the same frame. If the answer is positive:
Your email will be sent the authorization and instructions to renew your e.firma certificate through CertiSat web.
1. Download the Certifica application available at: https://portalsat.plataforma.sat.gob.mx/certifica/ and enter the section
Generation to create your files.
2. Enter CertiSAT WEB available at the link: https://aplicacionesc.mat.sat.gob.mx/certisat/ with your expired e.firma (this
must have lost its validity up to one year before the Presentation of the Request).
3. Select the Certificate Renewal option with SAT ID, load the file with .req extension previously generated
from the Certifica application and click Renew.
4. Press Acknowledgment of receipt for the Digital Certificate Renewal procedure request with SAT ID authorization, to
download your new certificate click on Certificate Recovery.
5. In the main menu enter your RFC and click on the serial number of the active certificate (corresponds to the date on which
you carried out your renewal procedure).
6. Save the e.firma certificate with your private key.
If the answer is negative:
1. Restart the procedure correcting the inconsistencies detected.

At the SAT offices:
Present yourself at the office of your choice with an appointment previously registered for the e.firma Renewal and Revocation service for Individuals.

What requirements must I meet?
Through the SAT Portal:
Have the Private Key files (.key file), valid e.firma certificate (.cer file) and the Private Key Password.
SAT ID:
Photographic capture of the original of the valid voter credential, issued in Mexico or from abroad, by the National Electoral Institute.
At the SAT offices:

Have an appointment, previously registered at https://citas.sat.gob.mx/
Removable memory unit (USB) preferably new.
Valid official identification (original).
Proof of address (original), the voter credential issued by the
National Electoral Institute is accepted as proof of address, provided that the address is visible and located within national territory.
If your last e.firma certificate was issued less than five years ago, you can accredit your identity and address only with the validation of your fingerprint.

Consult the official identifications, proof of address and instruments to accredit representation,
accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address and instruments to accredit representation, of this Annex.

Friday, July 17, 2026 OFFICIAL GAZETTE 477

What conditions must I meet?
Email address that you have access to.
If you carry out the procedure through SAT ID:
Be an adult individual of Mexican nationality.
The Voter Credential issued in Mexico or from abroad by the National Electoral Institute must be valid as an identification means at the time of presenting the procedure. You can validate its validity at the following link: https://listanominal.ine.mx/scpln/ If the procedure is carried out at the SAT offices or Tax Services Modules:
In the case where the individual has legal representation by being in any of the situations indicated in procedure sheet 14/CFF "Request for generation of the e.firma Certificate for individuals" of this
Annex, the legal representative must present the original of their official identification, as well as the
documentation that accredits their personality, have an active e.firma Certificate and ratify under oath that they continue with the appointment through the manifesto that will be provided to them at the time of carrying out the procedure. Answer the questions asked by the authority, related to the fiscal situation of the taxpayer from whom the e.firma Certificate is sought. Have an updated address, in case the registered fiscal address does not coincide with the proof of address you present at the time of carrying out the procedure, your address can be updated according to the proof you exhibit. Prior to your appointment you can generate the .req requirement file and .key file, through the Certifica program, available on the SAT portal, consult the file generation guide at www.sat.gob.mx click on Procedures and services / e.firma, individuals / Additional Material / Related Documents.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
Through the SAT Portal and at the offices:
Immediate procedure.
Through SAT ID:
In the section consult the status of my procedure.
In case the "Acknowledgment of request for additional information, related to your fiscal situation" is received, you must present your clarification at the SAT office where you started your procedure. No.

Resolution of the procedure or service
If you meet all the requirements:
Digital e.firma certificate, digital file with (.cer) extension.
Acknowledgment of generation of the e.firma Certificate, when the procedure is carried out at the SAT Offices.
Acknowledgment of renewal of the e.firma Certificate, when carried out through the SAT Portal.
If any inconsistency is presented in the fiscal situation of the taxpayer or legal representative, the "Acknowledgment of request for additional information, related to your fiscal situation" will be issued, in accordance with what is indicated by procedure sheet 20/CFF "Clarification in requests for Password or e.firma Certificate procedures" of this Annex.

Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information Immediate procedure, when it is carried out at the SAT offices and through the SAT Portal. Five days counted from the next business day after sending your request, when the procedure is carried out through SAT ID. Not applicable. Not applicable.

478 OFFICIAL GAZETTE Friday, July 17, 2026

What document do I obtain upon completing the procedure or service?
What is the validity period of the procedure or service?

When the procedure applies:

Digital certificate of e.firma, digital file with (.cer) extension.
Renewal receipt of the e.firma Certificate, as applicable.

If any inconsistency is found in the taxpayer's or legal representative's tax situation, the "Acknowledgment of request for additional information related to your tax situation" will be issued, in accordance with what is stated in procedure sheet 20/CFF "Clarification in requests for Password or e.firma Certificate procedures" of this Annex.

The e.firma digital certificate has a validity of four years from the date of its issuance.

CHANNELS FOR ATTENTION

Inquiries and doubts:

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Central Mexico time, except on non-working days, from anywhere in the country.
Phone: 55 627 22 728 and for outside the country (+52) 55 627 22 728.
Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except on non-working days.
Personal attention at SAT offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/portal/public/directorio

Complaints and reports:

SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal: https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias
MarcaSAT 55 627 22 728 option 8.

The following days and hours apply for personal attention: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except on non-working days.

Additional Information

Once the e.firma Certificate has been renewed, the previous digital certificate and its corresponding private key will no longer be valid for signing electronic documents or accessing applications available with the e.firma Certificate; therefore, the new files must be used.

When it is necessary to perform a biometric or documentary update to the electronic file, the update will be carried out.

When you receive the "Acknowledgment of request for additional information related to your tax situation," you must present a clarification with the information that disproves the irregularity identified in your tax situation, that of your legal representative, or, if applicable, of partners, shareholders, or members, in accordance with procedure sheet 20/CFF "Clarification in requests for Password or e.firma Certificate procedures" of this Annex.

You may request inquiries and doubts through the Virtual Office. To access this channel, you must schedule your appointment at the following link: https://citas.sat.gob.mx/ selecting the procedure "Orientation for Renewal of e.firma for Individuals".

Legal Basis
Articles 17-D and 19 of the CFF; Rule 2.2.14. of the RMF.

16/CFF Request for generation of the e.firma Certificate for legal entities.

Procedure
Service
Description of the procedure or service
Amount

It allows you to obtain your e.firma digital certificate for the first time.
Free

Payment of rights
Cost:

Who can request the procedure or service?
When is it presented?

Legal entities.
When you need to obtain your e.firma for the first time or when an update to the e.firma file is required due to a previous change to the RFC in the denomination, regime, or legal representative.

Friday, July 17, 2026 OFFICIAL GAZETTE 479

Where can I submit it?
At any SAT office that provides the e.firma service for legal entities, with a prior appointment registered on the SAT Portal: https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?
Have an appointment, previously registered at https://citas.sat.gob.mx/, for the e.firma service for legal entities.

What requirements must I meet?

Have an appointment, previously registered at https://citas.sat.gob.mx/
Removable memory unit (USB), preferably new.
Notarized constitutive document (original or certified copy).
General power of attorney for acts of administration or general power of attorney to exercise acts of domain (certified copy).
Valid official identification of the legal representative (original).
Proof of address in the name of the taxpayer (original).
Format in Excel "LIST OF PARTNERS AND SHAREHOLDERS.xlsx", which must contain the information of the partners, shareholders, or associates mentioned in the notarized constitutive document or notarized minutes, which must explicitly and in writing contain the valid RFC key of each of the partners, shareholders, or associates and other persons, regardless of the name by which they are designated, who by their nature form part of the organizational structure and hold such status in accordance with the bylaws or the legislation under which they are constituted. In the case where such subjects are different from those indicated in the aforementioned minutes, the notarized minutes of the assembly so accrediting them must be presented (original).
Written statement containing the RFC key of the partner or shareholder who has effective control of the legal entity in accordance with what is stated in Article 27, section B, fraction VI of the CFF. The partner or shareholder must match the information contained in the constitutive minutes or, if applicable, in the notarized minutes of the assembly.

Additionally, the following requirements must be presented for each case:

Entities other than commercial societies:

Constitutive document of the grouping (original or certified copy) or, if applicable, the publication in the official newspaper, periodical, or gazette (simple copy or printout).

Diplomatic Missions:

Document with which the SRE recognizes the existence of the diplomatic mission in Mexico (original).
Document with which the SRE recognizes the authority to act on behalf of the diplomatic mission.
Accreditation card issued by the General Directorate of Protocol of the SRE of the person who will carry out the procedure before the SAT.

Partnerships:

Partnership agreement, testimony, or policy, if applicable, where the granting of the partnership agreement before a public notary is recorded, in which the notary verified the identity and capacity of the grantors and any other participants and that those who appeared on behalf of another natural or legal person had sufficient personality to represent them at the time of granting said instrument (original).
Valid official identification of the contracting parties and the partner, in the case of natural persons (original).
General power of attorney for acts of administration or general power of attorney to exercise acts of domain (certified copy) and original official identification, accrediting the legal representative, in the case that a legal person participates as a partner or associate.
Document stating the ratification of content and signatures of those who granted and appeared in the partnership agreement before a public notary, that the notary verified the identity and capacity of the grantors and any other participants and that those who appeared on behalf of another natural or legal person had sufficient personality to represent them at the time of granting said contract (certified copy).

480 OFFICIAL GAZETTE Friday, July 17, 2026

Legal entities resident abroad with or without a permanent establishment in Mexico:

Minutes or constitutive document duly apostilled or legalized, as applicable. When these are in a language other than Spanish, a translation into Spanish performed by an authorized expert must be presented (certified copy).
As applicable in each case:

Partnership agreement with the handwritten signature of the partner and associates or their legal representatives (original).
Trust agreement with the handwritten signature of the settlor, trustee, or their legal representatives, as well as the legal representative of the fiduciary institution (original).
Document accrediting the tax identification number of the country in which they reside, when they are obligated to have one in that country (certified copy, legalized or apostilled by competent authority).
Minutes or document duly apostilled or legalized, stating the agreement to open the establishment in the national territory (certified copy).
Authorization for the establishment of foreign legal entities in the Mexican Republic, issued by the General Directorate of Foreign Investment of the Ministry of Economy, in cases where applicable.

Public Administration and other State Bodies (Federal, State, Municipal):

Decree or agreement by which such entities are created, published in an official dissemination body (simple copy or printout of the newspaper, periodical, or official gazette), or a simple copy or printout of the current legal provisions accrediting their constitution, legal personality, and organizational structure.
In the case of administrative units or decentralized administrative bodies, the authorization of the public entity to which they belong.
The legal representative or public official must have the authority to represent the public entity before any type of authority or for all kinds of administrative acts, accrediting their personality with the following:
Original Appointment.
If applicable, a simple copy or printout of the legal provision contained in a Law, Regulation, Decree, Statute, or other legal document where their authority to act as representative of the public entity from which they intend to process the e.firma Certificate is stated, only in the case that it is not published in the corresponding Official Digital Newspaper, Periodical, Gazette, or Bulletin.

Unions:

Statutes of the grouping (original).
The RFC keys referred to in item 7 of this section will only be required with respect to the union leadership, as well as their respective substitutes, accompanied by the corresponding minutes of approval.
Registration resolution issued by the competent labor authority, in the case of union sections, it is necessary that this document contains the recognition of the Union to which it belongs to fulfill its tax obligations separately (original).

Other grouping figures regulated by current legislation:

Constitutive document corresponding according to what is established by the relevant law (original).

Exporters of services of conventions and exhibitions:

Document accrediting that the interested party is the holder of the rights to operate a convention or exhibition center (original).

Religious Associations:

In substitution of the certified copy of the notarized constitutive document, the Certificate of Constitutive Registration issued by the Ministry of Interior, in accordance with the Law of Religious Associations and Public Worship and its Regulations (original).
Notarized statutes of the association (original).
Opinion on the request to obtain constitutive registration as a religious association, issued by the Ministry of Interior (original).

Trust:

Trust agreement, with the handwritten signature of the settlor, trustee, or their legal representatives, as well as the legal representative of the fiduciary institution, notarized before a public notary (original or certified copy).
In the case of entities of the Public Administration, a printout or simple copy of the newspaper, periodical, or official gazette where the Decree or Agreement by which the trust is created is published.
Trust contract number.

Friday, July 17, 2026 OFFICIAL GAZETTE 481

Legal entities of an agrarian or social nature and other societies that integrate irrigation modules or assist them (other than Unions):

Document by which they were constituted or have been legally recognized by the competent authority (original or certified copy).
Notarial document, appointment, minutes, resolution, award, or corresponding document in accordance with applicable legislation, to accredit the personality of the legal representative. This may be a partner, associate, member, or any other denomination that, in accordance with applicable legislation, is granted to the members of the same, who must have the authority to represent the legal entity before all types of authorities or for any type of administrative acts, in lieu of the general power of attorney for acts of domain or administration (certified copy).
The RFC keys referred to in item 7 of this section will only be required with respect to the ejidal commissariat and the board of supervisors, as well as their respective substitutes, provided that the minutes of the assembly where the election of these is recorded is registered in the National Agrarian Registry.
As well as for the representatives or person in charge of the administration and operation of the irrigation systems for the common use of national waters, provided that their designation is indicated in the bylaws of the legal entity.
The document in which the registration in the National Agrarian Registry referred to in the previous requirement is stated, or in its case, the concession to administer or operate an irrigation system or for the exploitation, use, or common use of national waters for agricultural purposes issued by a competent authority.

Legal entities of a social nature (other than Unions):

Document by which they were constituted or have been legally recognized by the competent authority (original or certified copy).
Notarial document, appointment, minutes, resolution, award, or corresponding document in accordance with applicable legislation, to accredit the personality of the legal representative. This may be a partner, associate, member, or any other denomination that, in accordance with applicable legislation, is granted to the members of the same, who must have the authority to represent the legal entity before all types of authorities or for any type of administrative acts, in lieu of the general power of attorney for acts of domain or administration (certified copy).
Present 50% plus one of the RFC keys of its partners or associates of the written statement referred to in item 7 of this section.

Multiple Purpose Financial Societies:

Have the current folio in the registration procedure assigned by the National Commission for the Protection and Defense of Users of Financial Services (CONDUSEF), within the portal of the Registry of Financial Service Providers (SIPRES).

Investment Funds:

Minutes signed by the founder approved by the CNBV, in which the existence of the investment fund is attested (original).
The notarized constitutive minutes and corporate statutes approved by the CNBV are accepted as the constitutive document. It will not be necessary to have these documents recorded before a notary or public broker nor before the Public Registry of Commerce.

Legal entities that were extinguished due to a merger:

Notarial document stating the merger (certified copy and simple copy).
General power of attorney for acts of administration or general power of attorney to exercise acts of domain of the legal representative of the company that survives or results from the merger (certified copy).

Legal entities declared bankrupt:

Judgment issued in commercial bankruptcy, as well as the order declaring it final (original or certified copy).
Appointment and acceptance of the position of trustee, agreed upon by the judge of the case (original or certified copy).

Legal entities in liquidation:

They may carry out the procedure through the liquidator, who must accredit their status as legal representative through an appointment or designation, in accordance with Chapter XI of the LGSM, and general power of attorney for acts of domain (original or certified copy). In this case, it will not be necessary to comply with the requirement referred to in item 6 regarding proof of address.

482 OFFICIAL GAZETTE Friday, July 17, 2026

Representative Offices of Foreign Financial Entities:

Current corporate statutes of the Representative Office (original or certified copy).
Resolution or agreement of the competent body of the Foreign Financial Entity in which the legal representative is appointed with general power of attorney for acts of domain or administration (original or certified copy).

Simplified Share Corporations (SAS):

Constitutive minutes or social contract signed by the shareholder(s) and by the Ministry of Economy.

Indigenous or Afro-Mexican Towns and Communities:

Decree, Law, Agreement, or any other document issued by a competent authority at the federal, state, or municipal level, in which the recognition of the indigenous or Afro-Mexican town or community is stated in accordance with applicable legislation (printout or simple copy of the newspaper, periodical, or official gazette and in the case of a document issued by an authority, the original will be presented for verification and digitization), in substitution of the requirement consisting of the "Notarized constitutive document or notarized minutes" located in the section "What requirements must I meet?" of this sheet.
Appointment accrediting your personality as legal representative of the indigenous or Afro-Mexican town or community, to carry out acts before federal, state, or municipal authorities, in accordance with the normative system of uses and customs of the indigenous or Afro-Mexican town or community, which may consist of minutes of the assembly in which the authority or representatives were elected, or some document issued by a federal, state, or municipal authority stating the name of the representative of the town or community (original). If applicable, a simple copy of the legal provision contained in a Law, Regulation, Decree, Statute, or other legal document where your authority to act as representative is stated (original), in substitution of the requirement consisting of the "Instrument to accredit representation" located in the section "What requirements must I meet?" of this sheet.

Consult the official identifications, proof of address, and instruments to accredit representation accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address, and instruments to accredit representation, of this Annex.

Under what conditions must I comply?

Email address that you have access to.
The legal representative must be previously registered in the RFC and have a valid e.firma Certificate.
Answer the questions asked by the authority, related to the tax situation of the taxpayer from whom the e.firma Certificate is to be obtained.
In case you wish to expedite the procedure, you can generate the .req requirement file and .key file, through the Certifica program, available on the SAT Portal, at the following link: https://portalsat.plataforma.sat.gob.mx/certifica/.
In the case of public documents issued by foreign authorities, they must always be apostilled, legalized, and formalized before a Mexican public notary and, if applicable, present the translation into Spanish by an authorized expert.
Sign the e.firma Certificate request (FE format).
Have an updated address; in case the registered tax address does not match the proof of address presented at the time of carrying out the procedure, the address update can be carried out in accordance with the proof exhibited.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service?
Immediate procedure.

Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
No.

In case it is necessary to clarify the tax situation of the taxpayer, legal representative, partners, shareholders, or members, once the clarification is presented, the taxpayer must go to the SAT office or Tax Services Module where they initiated their procedure.

Friday, July 17, 2026 OFFICIAL GAZETTE 483

Resolution of the procedure or service
If you meet all the requirements:
Digital certificate of e.firma, digital file with (.cer) extension.
Proof of generation of the e.firma Certificate.
If any inconsistency is found in the tax status of the taxpayer, legal representative, partners, shareholders, or members, the "Acknowledgment of request for additional information related to your tax status" will be issued, in accordance with what is stated in procedure form 20/CFF "Clarification in requests for Password or e.firma Certificate procedures" of this Annex.

What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
When the procedure applies:
Digital certificate of e.firma, digital file with (.cer) extension.
Proof of generation of the e.firma Certificate.
If any inconsistency is found in the tax status of the taxpayer, legal representative, partners, shareholders, or members, the "Acknowledgment of request for additional information related to your tax status" will be issued, in accordance with what is stated in procedure form 20/CFF "Clarification in requests for Password or e.firma Certificate procedures" of this Annex. The e.firma digital certificate has a validity of four years from the date of its issuance.

CHANNELS OF ATTENTION
Inquiries and doubts
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Central Mexico time, except non-working days, from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Personal attention at SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Complaints and reports
SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias MarcaSAT 55 627 22 728 option 8.

Additional Information
The legal representation referred to in this procedure form will be carried out in terms of articles 19 and 19-A of the CFF.
When you receive the "Acknowledgment of request for additional information related to your tax status", you must present a clarification with the information that disproves the irregularity identified in your tax status, that of your legal representative, or, where applicable, of partners, shareholders, or members, in accordance with procedure form 20/CFF "Clarification in requests for Password or e.firma Certificate procedures" of this Annex, which will be attended by the authority within a period of ten days. When it is identified that the taxpayer falls under any of the circumstances of the sixth paragraph of article 17-D of the CFF and has not corrected their tax status, the SAT will deny the issuance of the e.firma Certificate. All original documents presented are solely for the authority's verification and will be digitized.

Legal Basis
Articles 2 of the Political Constitution of the United Mexican States; 17-D, 19 and 19-A of the CFF; 13 RCFF; Rule 2.2.14. of the RMF.

484 OFFICIAL GAZETTE Friday, July 17, 2026

17/CFF Request for renewal of the e.firma Certificate for legal entities.
Procedure
Service
Description of the procedure or service Amount It allows you to obtain a new e.firma Certificate, if the Certificate you currently have is expired or about to lose its validity. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented?
Legal entities. When it is necessary to renew the e.firma certificate of the legal entity because it has lost its validity or the certificate is about to lose its validity.

Where can I present it? On the SAT Portal:
If the e.firma certificate is about to expire or if the e.firma certificate has lost its validity up to one year before the date of the renewal request and maintains the same legal representative:
https://aplicacionesc.mat.sat.gob.mx/certisat/ At the SAT office:
At any SAT office that provides the Renewal and Revocation service for legal entities, with an appointment registered on the SAT Portal:
https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?
On the SAT Portal:
Regarding legal entity taxpayers who have a valid and active e.firma:

Generate your renewal file (.ren) in the Certifica program available at:
https://portalsat.plataforma.sat.gob.mx/certifica/ Select the option Request for Renewal of Electronic Signature, follow the steps to complete the process.
Enter CERTISAT WEB with your e.firma: https://aplicacionesc.mat.sat.gob.mx/certisat/
Click on Certificate Renewal, follow the steps to complete the process.
Press Back and you will find yourself again in the main menu.
Choose the option Certificate Recovery.
Enter your RFC and click Search.
Select the serial number of the active e.firma certificate.
Download and save your e.firma certificate preferably in the same location where you saved your Renewal Request files and your private key.

Regarding legal entity taxpayers who have an e.firma that lost its validity up to one year before the date of the renewal request and maintain the same legal representative, who must have an active e.firma:

Generate your renewal file (.ren) in the Certifica program available at:
https://portalsat.plataforma.sat.gob.mx/certifica/ Select the option Request for Renewal of Legal Entity with Legal Representative, follow the steps to complete the process.
Enter CERTISAT WEB with your e.firma: https://aplicacionesc.mat.sat.gob.mx/certisat/
Click on Certificate Renewal, follow the steps to complete the process.
Press Back and you will find yourself again in the main menu.
Choose the option Certificate Recovery.
Enter your RFC and click Search.
Select the serial number of the active e.firma certificate.
Download and save your e.firma certificate preferably in the same location where you saved your renewal request files and your private key.

At the SAT office:
Appear at the office of your choice with a previously registered appointment for the e.firma Renewal and Revocation of Legal Entities service.

Friday, July 17, 2026 OFFICIAL GAZETTE 485

What requirements must I meet?
On the SAT Portal:
Regarding legal entity taxpayers who have a valid and active e.firma:
Have the Private Key files (.key file), valid e.firma certificate (.cer file) and the Private Key Password.
Regarding legal entity taxpayers who have an e.firma that lost its validity up to one year before the date of the renewal request and maintain the same legal representative, who must have an active e.firma:
Have the e.firma files that lost their validity: Private Key (.key file), certificate (.cer file) and the Private Key Password of the e.firma that lost its validity.

At the SAT office:

Have an appointment, previously registered at https://citas.sat.gob.mx/
Valid official identification of the legal representative (original).
General power of attorney for acts of administration or general power of attorney to exercise acts of domain (certified copy).
Proof of address (original).
Removable memory unit (USB) preferably new.
The legal representative must fill out the declaration "under oath" in which they ratify their appointment as representative of the legal entity previously accredited, which will be provided to them at the time of carrying out the procedure.
Written statement containing the RFC key of the partner or shareholder who has effective control of the legal entity in accordance with what is stated in article 27, section B, fraction VI, of the CFF. The partner or shareholder must match the information contained in the articles of incorporation or, where applicable, in the notarized board meeting minutes.
Excel format "LISTA DE SOCIOS Y ACCIONISTAS.xlsx." which must contain the information of the partners, shareholders, or associates mentioned in the notarized constitutive document or notarized minutes, which must explicitly and in writing contain the valid RFC key of each of the partners, shareholders, or associates and other persons, regardless of the name by which they are designated, that by their nature form part of the organizational structure and hold such status in accordance with the bylaws or the legislation under which they are constituted, in the case where such subjects are different from those stated in the aforementioned minutes, the notarized board meeting minutes accrediting this must be presented (original).

Consult the official identifications, proof of address, and instruments to accredit representation, accepted by the authority, which are stated in Section I. Definitions, point 1.2. Official identifications, proof of address, and instruments to accredit representation, of this Annex.

Under what conditions must I comply?
Have an email address to which you have access.
On the SAT Portal:
Regarding legal entity taxpayers who have an e.firma that lost its validity up to one year before the date of the renewal request and maintain the same legal representative, who must have an active e.firma:
The legal representative must sign the renewal request with their active e.firma.
At the SAT office:
The legal representative must be previously registered in the RFC and have an active e.firma Certificate.
Answer the questions asked by the authority, related to the tax status of the taxpayer from whom the e.firma Certificate is sought.
Regarding public documents issued by foreign authorities, they must always be apostilled, legalized, and formalized before a Mexican public notary and, where applicable, present the translation into Spanish by an authorized expert. When the SAT requires validating the constitution and legal representation of a legal entity, as well as the identity of the legal representative, it may request the corresponding documentation from the taxpayer. Have an updated address, in case the registered tax address does not match the proof of address you present at the time of carrying out the procedure, the update of your address can be carried out in accordance with the proof you exhibit. Prior to your appointment, you can generate the .req request file and .key file, through the Certifica program, available on the SAT portal, consult the User Guide to renew the e.firma certificate of your company at www.sat.gob.mx / Procedures and services / e.firma, companies / Related Documents.

486 OFFICIAL GAZETTE Friday, July 17, 2026

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure. In case the "Acknowledgment of request for additional information related to your tax status" is received, you must present your clarification at the SAT office where you started your procedure. No.

Resolution of the procedure or service
If you meet all the requirements and conditions:
Digital certificate of e.firma, digital file with (.cer) extension.
Acknowledgment of renewal of the e.firma Certificate.
If any inconsistency is found in the tax status of the taxpayer, legal representative, partners, shareholders, or members, the "Acknowledgment of request for additional information related to your tax status" will be issued, in accordance with what is stated in procedure form 20/CFF "Clarification in Password or e.firma Certificate procedures" of this Annex.

Additional Information
Once the e.firma Certificate is renewed, the previous digital certificate and its corresponding private key will no longer be valid for signing electronic documents or accessing applications available with the e.firma Certificate, so the new files must be used. In cases where the e.firma certificate needs to be renewed due to a change in name or corporate name, capital regime, or legal representative, or when the SAT requires updating its records in institutional databases, the procedure must be carried out in accordance with procedure form 16/CFF "Request for generation of the e.firma Certificate for legal entities", contained in this Annex.

Friday, July 17, 2026 OFFICIAL GAZETTE 487
When it is necessary to carry out an update of the electronic file, an appointment must be scheduled for the Renewal and Revocation of Legal Entities service and the requirements and documentation stated in procedure form 16/CFF "Request for generation of the e.firma Certificate for legal entities" of this Annex must be presented, as applicable. When you receive the "Acknowledgment of request for additional information related to your tax status", you must present a clarification at the SAT office where you started your procedure, with the information that disproves the irregularity identified in your tax status, that of your legal representative, or, where applicable, of partners, shareholders, or members, in accordance with procedure form 20/CFF "Clarification in requests for Password or e.firma Certificate procedures" of this Annex. When it is identified that the taxpayer falls under any of the circumstances of the sixth paragraph of article 17-D of the CFF and has not corrected their tax status, the SAT will deny the issuance of the e.firma Certificate.

Legal Basis
Articles 17-D, 19 and 19-A of the CFF; Rules 2.2.14. and 2.2.19. of the RMF.

...

20/CFF Clarification in requests for Password or e.firma Certificate procedures.
Procedure
Service
Description of the procedure or service Amount It allows you to clarify the irregularity identified in your tax status, that of the legal representative, partners, shareholders, and members of the legal entity identified in the Password or e.firma Certificate generation or renewal procedures. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented?
Natural persons and the legal representative of legal entities that have not sufficiently accredited their identity, address, and generally their tax status in the request procedure for generation or update of the Password or generation or renewal of the e.firma Certificate. Within six days counted from the next business day after receiving the Acknowledgment of request for additional information related to their tax status.

Where can I present it? In person:
At the Front Office of the SAT office where you started the procedure for request for generation or update of the Password or generation or renewal of the e.firma Certificate.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

Go to the Front Office of the module where you started the procedure for generation or update of the Password or generation or renewal of the e.firma Certificate, with the documents requested in the section "What requirements must I meet?".
Deliver your free-form written statement with a copy and the proofs that accredit your statement and keep the stamped copy, as an acknowledgment of receipt.

What requirements must I meet?

Present a free-form written clarification in which you declare under oath that you disprove the irregularity identified in your tax status, or, where applicable, that of the legal representative, partners, shareholders, or members of the legal entity.
Valid official identification of the taxpayer and, where applicable, of the legal representative (original).
General power of attorney for acts of administration or general power of attorney to exercise acts of domain (certified copy), which accredits the personality of the legal representative.
If granted abroad, it must be duly apostilled or legalized and formalized before a Mexican public notary and, where applicable, present translation into Spanish by an authorized expert.
Documents or proofs with which the irregularity identified in your tax status, or, where applicable, that of the legal representative, partners, shareholders, or members of the legal entity, is disproved.

Consult the official identifications, proof of address, and instruments to accredit representation, accepted by the authority, which are stated in Section I. Definitions, point 1.2. Official identifications, proof of address, and instruments to accredit representation, of this Annex.

488 OFFICIAL GAZETTE Friday, July 17, 2026

Under what conditions must I comply?
Not applicable.

Resolution of the procedure or service
When the clarification applies:
Password and acknowledgment of receipt of generation or update of the Password. e.firma Certificate and "Proof of generation of the digital electronic signature certificate". When the clarification does not apply: Response letter indicating the lack of clarification to the information of the Password or e.firma Certificate request.

Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information Ten days counted from the day following the presentation of the clarification written statement. Not applicable. Not applicable.

What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
When the clarification applies:
Password and acknowledgment of receipt of generation or update of the password. e.firma Certificate and "Proof of generation of the digital electronic signature certificate". When the clarification does not apply: Response letter indicating the lack of clarification to the information of the Password or e.firma Certificate request. Indefinite, until such time as the taxpayer presents another request for generation or update of the Password or generation or renewal of the e.firma Certificate.

Additional Information
Not applicable.

Legal Basis
Articles 17-D and 19 of the CFF; 13 of the CFF Regulations; Rules 2.2.1. and 2.2.14. of the RMF.

Friday, July 17, 2026 OFFICIAL GAZETTE 489

21/CFF Enablement of the tax box and registration of communication mechanisms as contact means.

Procedure Service
Description of procedure or service Amount
Enables the tax box and registers communication mechanisms as a contact mean. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented?
Natural persons.
Legal entities.
When you require it.
In the case of natural person taxpayers who opt to be taxed under the Simplified Trust Regime, within two months following the month in which they submitted their notice.

Where can I present it? On the SAT Portal, through the Tax Box Minisite: www.sat.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

To enable the tax box, you must register and confirm the communication mechanisms as contact means by doing the following:
- Enter the SAT Portal, in the link from the section "Where can I present it?", locate the main options bar and identify the “B”, click it, press the button Enable or update your Tax Box located in the upper right part of the screen.
- Register your RFC (Taxpayers Registry Code), Password, the captcha, or select e.firma (electronic signature) and choose Send.
- Capture your data in the form according to the following:
  - When entering for the first time, the system shows the form for the registration of communication mechanisms.
  - In the form, capture at least one email address and your cell phone number with automatic long-distance code (area code) national (hereinafter cell phone), which you will register as contact means; as a maximum you can capture five email addresses and one cell phone number. To add another email address as a contact means, press the Add Email button to capture the email address.
  - Once the communication mechanism(s) have been captured, you must press the Continue button.
  - A box will appear indicating whether you wish to continue with the procedure to register your contact mean(s), press the Accept button. In the case of legal entities, the system will request confirmation via e.firma.
  - The system will show a screen indicating that the email(s) and cell phone number have been registered, showing a folio, date, and time.
  - Press the Print Receipt button to view, save, or print the receipt of registration or update of communication mechanisms.
You must confirm the registered contact means within a period not greater than 72 hours after registration; otherwise, the system will cancel the request and you will have to perform it again.
If you only confirm one of the two contact mechanisms (email address or cell phone), the procedure will not be concluded satisfactorily.
In the case of email, when you only have one confirmed email address and register another in substitution of this, without carrying out the confirmation procedure, the removal movement of the previously registered email will not be considered effective, and it will prevail as a contact mean for purposes of the tax box. In the event that, in substitution of the cell phone number, another cell phone number is registered, without carrying out the confirmation procedure, the removal movement of the previously registered cell phone number will not be considered effective, and it will prevail as a contact mean for purposes of the tax box.

490 OFFICIAL GAZETTE Friday, July 17, 2026
You will receive an Electronic Notice in each email address registered in the tax box as a contact mean, where you will be indicated: To confirm your email address, click here and you must press the highlighted word. In the case that you have updated the cell phone, you will receive a text message indicating: “The activation code of your cell phone registration with Tax Box is: XXXXXXXXX” which you must capture, re-entering the Tax Box, in the Configuration section on the human silhouette icon located in the upper part of the screen, where it indicates: Capture the activation code we send you via SMS XXXXXXXXX. The system will show a screen stating that your email address and/or your cell phone number has been confirmed; you will receive a new notice in each of the communication mechanisms you have confirmed, in which you are indicated that you have a new message in your tax box, in which you can consult the receipt of registration or update of contact means corresponding to it. To consult messages within the tax box, select “My files”, in the option “My communications”. The system will show a screen with a list of Unread Messages in which a new message will be deposited, for each contact mean registered in the tax box, to visualize the receipt of registration or update of respective contact means, press the link contained in the message. Note: In case of not having received any confirmation message from the tax box, it is necessary to check in the spam folder of your email account, since due to the configuration some providers have, emails from the tax box are deposited in said folder. In case that you do not receive the activation code, verify that you have correctly registered the ten digits of the cell phone. If the confirmation email is not found in the spam folder and the registered email is correct or well, you verified that the ten digits of the cell phone were registered correctly, you can go to any of the SAT offices to solve your problem or submit through the SAT page a clarification case. If after 72 hours you do not receive the confirmation notice (confirmation link -email- and/or activation code -cell phone-), repeat the registration and confirmation procedure.
3. Print the Confirmation Receipt.
You can print or save the receipts of registration or update of contact means at any time, entering your tax box, selecting “My files” in the option “My communications”, where you find the valid messages you have received, and those containing the link to visualize the receipts generated by the registration or update of contact means.
4. Administration of contact means.
Once your tax box is enabled, you can administer your contact means, adding, modifying, or deleting email addresses and the cell phone number; for this, enter the SAT Portal, locate the main options bar and identify the “B”, click it, press the button Enable or update your Tax Box located in the upper right part of the screen. Register your RFC, Password, the captcha, or select e.firma, choose Send and the system will show the “medios_contacto” form, perform the activities described in items 1, 2, and 3 to make the registration and confirmation of the updated contact means; always under the condition of having at least one registered and confirmed contact mean, for each of the communication mechanisms (email address and cell phone number). While the contact means confirmation process is not concluded, the system will not allow you to include new registrations.

What requirements must I meet?
No documentation presentation is required.

Under what conditions must I comply?
Natural persons: Possess e.firma, portable e.firma and/or Password.
Legal entities: Possess e.firma.

Friday, July 17, 2026 OFFICIAL GAZETTE 491
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
In case of not having received:
Electronic notice containing:
For email: confirmation link.
For cell phone: activation code.
Contact means confirmation message.
To make your orientation request:
Enter the SAT Portal, in the link from the section "Where can I present it?"
Select Procedures and services / More procedures and Services / Compliance Tools / Submit your clarification, orientation, service or request / Orientation request / Steps to follow / Enter the Service. Register your RFC and Password, and choose Start session. Select the options: Internet Services / Fiscal Orientation / Request and a form will appear. Fill out the electronic form according to the following:
In the Service Description section, in the Procedure tab, select: HABILITA_BT; in Subject: Orientation for tax box confirmation; in Description: State that you did not receive the electronic notices to confirm contact means in the tax box; in Attach File: Attach screenshot in PDF format where the registered contact means are visible and choose Load, select Send, the reception receipt is generated which contains the folio number of the request and your receipt acknowledgment with which you can follow up on your Orientation, print it or save it. To follow up on your Orientation: Enter the SAT Portal, in the link from the section "Where can I present it?" Select Procedures and services / More procedures and services / Compliance Tools / Submit your clarification, orientation, service or request / Consult your orientation request / Steps to follow / Enter the Service. Register your RFC and Password, and choose Start session. Select the option of Internet Services / Fiscal Orientation / Consultation. Provide the folio number of the Orientation. No. Resolution of the procedure or service If you correctly fulfill the procedure indicated in the procedure sheet, you will obtain the “Receipt of registration or update of communication mechanisms as contact means”. Maximum deadline for the SAT to resolve the procedure or service Immediate upon confirming the contact means. Maximum deadline for the SAT to request additional information Not applicable. Maximum deadline to comply with requested information Not applicable.

What document do I get upon finishing the procedure or service? Receipt of registration or update of communication mechanisms as contact means.
What is the validity of the procedure or service? Indefinite.

492 OFFICIAL GAZETTE Friday, July 17, 2026
ATTENTION CHANNELS
Consultations and doubts Complaints and denunciations SAT Call Center Monday to Friday from 09:00 to 18:00 hrs., Mexico central time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Personal attention at SAT offices located in various cities of the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and schedules: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. For more information follow the steps indicated in the tutorial videos available on the SAT YouTube channel and in the tax box minisite at the following link:
https://www.sat.gob.mx/minisitio/BuzonTributario/index.html For more information, consult the Tax Box minisite, located on the SAT Portal. https://www.sat.gob.mx Complaints and Denunciations SAT, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and denunciations). Email: denuncias@sat.gob.mx On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias SAT Call Center 55 627 22 728 option 8.
Additional Information
Not applicable.
Legal Basis
Article 17-K of the CFF; Rules 2.2.7., 2.5.21. and 3.13.32. of the RMF.
…

24/CFF Request for certificate of residence for tax purposes.
Procedure Service
Description of procedure or service Amount
Requests an official document in which the tax authority states that you are a tax resident in Mexico, for a specific exercise or period.
Free
Payment of rights Cost:

Who can request the procedure or service? When is it presented?
Natural persons.
Legal entities.
When you require it.

Where can I present it? On the SAT Portal, through My portal:
www.sat.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

Enter the link from the section "Where can I present it?" and click on Procedures and services / More procedures and services / Certificates, refunds and notifications / Certificate of residence / Request.
In Steps to follow, click on My portal, register your RFC, Password and choose Start session.
Select the options of Internet Services / Service or requests / Request and a form will appear.
Fill out the form according to the following:
In the Procedure tab select the option CONSTANCIA RESIDENCIA FISCAL Directed to SAT *Subject:
Certificate of Tax Residence.

Friday, July 17, 2026 OFFICIAL GAZETTE 493
In Description indicate:
Declaration under oath that you do not have tax residence in another country.
Specific period for which you request the Certificate of Residence for Tax Purposes according to the following:

For the current fiscal exercise.
Up to four immediate previous fiscal exercises to the date of the request.
When it concerns a fiscal exercise that has not concluded, it will only be issued for the period requested by the taxpayer until the date of presentation of the certificate request.
In the case of taxpayers who start activities, it will be issued until the date of presentation of the certificate request.
Subsequently, press the Send button, finally the Reception Acknowledgment is generated which contains the folio of the procedure with which you can follow up on your notice, print it or save it.

To verify the response to your request, enter the SAT Portal, within the eight-day period following the submission of the procedure, with the folio number, to verify the response to your notice, at:
www.sat.gob.mx/portal/private/aplicacion/mi-portal according to the following:
In My portal, capture your RFC, enter your Password and log in; select the options: Internet Services / Service or requests / Consultation; capture the Folio Number of the procedure, choose Search, subsequently click on the folio and print response. In case that your request is admissible, select the Notes and Annexes section and download the official document of Certificate of Residence for Tax Purposes. In case of negative response, the erroneous or missing information will be indicated in the “Description” section of the form (Declaration under oath and/or the requested period) as well as the conditions you failed to meet, once remedied, you can submit a new request, following steps 1 to 4 of this section.

What requirements must I meet?
You do not need to present documentation.

Under what conditions must I comply?
Have active status in the RFC, during the requested period.
Have a positive opinion on compliance with tax obligations, in terms of rule 2.1.36.
Not be registered without tax obligations.
Possess Password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
On the SAT Portal, with the folio number found in the Reception Acknowledgment.
No.
Resolution of the procedure or service
If you correctly fill out the “Description” section of the form (Declaration under oath and/or the requested period) and comply with the conditions, the request is admissible and the official document of Certificate of Residence for Tax Purposes will be issued. In case of negative response, in the Response Acknowledgment, the erroneous or missing information will be indicated in the “Description” section of the form (Declaration under oath and/or the requested period), as well as the conditions with which you failed to comply. Maximum deadline for the SAT to resolve the procedure or service Eight days. Maximum deadline for the SAT to request additional information Not applicable. Maximum deadline to comply with requested information Not applicable.

What document do I get upon finishing the procedure or service? Reception Acknowledgment.
Response Acknowledgment.
In case that the request is admissible: official document of Certificate of Residence for Tax Purposes.
What is the validity of the procedure or service? For the exercise or period requested.

494 OFFICIAL GAZETTE Friday, July 17, 2026
ATTENTION CHANNELS
Consultations and doubts Complaints and denunciations SAT Call Center Monday to Friday from 09:00 to 18:00 hrs., Mexico central time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Personal attention at SAT offices located in various cities of the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio Complaints and Denunciations SAT, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and denunciations). Email: denuncias@sat.gob.mx On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias SAT Call Center 55 627 22 728 option 8.
Additional Information
The official document of Certificate of Residence for Tax Purposes is issued with the e.firma of the issuing official, therefore, in case of needing the apostille procedure, you must request a certified copy of said document. This document can also be used for purposes of Agreements, Conventions and/or Treaties in force to avoid double taxation and tax evasion subscribed by the United Mexican States. So that the tax authority is in conditions to resolve the clarification or service request within the established deadlines, it must be presented in the terms specified in this procedure sheet. However, when by error you have presented your procedure or service, selecting a different tag than the one indicated in this sheet for the case of clarification, the deadline for the authority to resolve the procedure or service will begin to count until it has been assigned to the competent area. Nevertheless, your request will be considered presented on the date it was received in accordance with what is stated in your reception acknowledgment. Legal Basis
Article 9 of the CFF; Rules 2.1.3. and 2.1.36. of the RMF.
…

33/CFF Notice of suspension/resumption of salaried employee activities.
Procedure Service
Description of procedure or service Amount
Submit this notice to suspend or resume activities of salaried employees. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented?
Legal entities with employer or boss character, provided that they have enrolled their workers in the RFC through the procedure indicated in procedure sheet 4/CFF "Request for enrollment in the RFC of workers" or carry out the resumption of worker activities. In the case of suspension, it must be presented within the month following that in which the labor relationship concludes. In the case of resumption, within the month following that in which the salaried employee provides services to the boss and that in the RFC is found in suspension of activities.

Where can I present it? On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/mi-portal

Friday, July 17, 2026 OFFICIAL GAZETTE 495

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

Enter the link in the section "Where can I present it?"
In My portal, enter your RFC, Password, and choose Log in.
Select the option Internet Services / Service or requests / Request and a form will appear.
Complete the form as follows:
In the Service Description section, on the Procedure tab, select the SUSPENSION OF SALARIED WORKERS or RESUMPTION OF SALARIED WORKERS option, as applicable; in Directed to: SAT, in Subject: Request for suspension or resumption of activities, as applicable; Description: I request the suspension or resumption of activities in the RFC Registry; as applicable, for salaried taxpayers. To attach information related to the service, select the Attach File / Browse button, select the digitized file with TXT extension with the characteristics explained in the Additional Information section, and choose Upload.
Press the Send button; the Receipt Acknowledgment is generated, which contains the procedure folio with which you can follow up on your notice; print it or save it.
Review your clarification case within a period of ten days to verify if additional information was requested from you; if so, you will have ten days to deliver it; if you exceed this deadline, it is necessary to re-enter your request.
Enter the SAT Portal, within the ten-day period following the submission of the procedure, with the folio number, to verify the response to your notice, at: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal as follows:
In My portal, enter your RFC and your Password; select the option: Internet Services / Service or requests / Consultation; enter the procedure folio number and verify the solution granted to your notice; if your request was resolved, you will obtain the Response Acknowledgment; print it and save it.

What requirements must I meet?

TXT file, which meets the following characteristics:
No tabs.
Only uppercase letters.
The file format must be American Standard Code for Information Interchange (ASCII), in UTF-8 format.
The file must be delimited by pipes “|” according to the following nine fields, of the salaried person:
First column. - Key in the RFC of 13 positions.
Second column. - CURP of 18 positions.
Third column. - First Surname.
Fourth column. - Second Surname (not mandatory).
Fifth column. - Name(s). If the worker has more than one name, they must be registered separated by a blank space within this column.
Sixth column. - Date of suspension or resumption of the salaried worker in DD/MM/YYYY format.
Seventh column. - Indicator mark of the suspension or resumption of the salaried person according to the following values: 1 Suspension of salaried workers, 2 Resumption of salaried workers (only values 1 or 2 are allowed). Eighth column. - Key in the employer's RFC of 12 or 13 positions, depending on whether it is a legal entity or individual. Ninth column. - Indicator mark of the salaried worker's Income according to the following values (only values 1, 2, 3, 4, 5, or 6 are allowed):
1. Salaried workers with income greater than $400,000.00 (Four hundred thousand pesos 00/100 M.N.).
2. Salaried workers with income less than or equal to $400,000.00 (Four hundred thousand pesos 00/100 M.N.).
3. Assimilable to salaries with income greater than $400,000.00 (Four hundred thousand pesos 00/100 M.N.) and less than $75,000,000.00 (Seventy-five million pesos 00/100 M.N.)
4. Assimilable to salaries with income less than or equal to $400,000.00 (Four hundred thousand pesos 00/100 M.N.).
5. Income from business activities assimilable to salaries with income greater than $400,000.00 (Four hundred thousand pesos 00/100 M.N.).
6. Income from business activities assimilable to salaries with income less than or equal to $400,000.00 (Four hundred thousand pesos 00/100 M.N.).
  The columns must not contain titles or be empty, except for the fourth column.

496 OFFICIAL GAZETTE Friday, July 17, 2026

Under what conditions must I comply?
Be an employer or boss.
Have a Password.

Resolution of the procedure or service
The authority will validate the information; if the request is appropriate, the workers' update is performed and you receive the Response Acknowledgment.
Otherwise, the mentioned Response Acknowledgment indicates the reason why the notice did not proceed.

Maximum time limit for the SAT to resolve the procedure or service Ten days.

Maximum time limit for the SAT to request additional information Ten days.

Maximum time limit to comply with the requested information Ten days.

What document do I obtain upon completing the procedure or service?
Receipt Acknowledgment.
Response Acknowledgment.

What is the validity of the procedure or service?
Indefinite.

ATTENTION CHANNELS
Inquiries and doubts | Complaints and reports
MarcaSAT Monday to Friday from 09:00 to 18:00 hrs., Mexico Central Time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Virtual Office. You can access this attention channel by scheduling your appointment at the following link: https://citas.sat.gob.mx/ Personal attention at SAT offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Complaints and Reports SAT, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal: https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias MarcaSAT 55 627 22 728 option 8.

Additional Information
To facilitate the presentation of the procedure on the SAT Portal, the Guide for the presentation of the notice of suspension and resumption of activities of your workers is made available to you, which you can consult at the following link: https://www.sat.gob.mx/cs/Satellite?blobcol=urldata&blobkey=id&blobtable=MungoBlobs&blobwhere=1461176354216&ssbinary=true To ensure that the tax authority is in a position to resolve the clarification request or service within the established deadlines, it must be presented in the terms specified in this procedure sheet. However, when due to error you have presented your procedure or service, selecting a different tag than the one indicated in this sheet for the case of clarification, the time limit for the authority to resolve the procedure or service will begin to count until it has been assigned to the competent area. Nevertheless, your request will be considered presented on the date it was received in accordance with what is stated in your receipt acknowledgment. Legal Basis Articles 27 of the CFF; 29 and 30 of the RCFF; 94 of the LISR; 297 of the CFPC; Rules 2.4.6. and 2.5.12. of the RMF. …

Friday, July 17, 2026 OFFICIAL GAZETTE 497
35/CFF Notice of change of fiscal domicile through the SAT Portal, at the SAT office or in the virtual office.
Procedure
Service
Description of the procedure or service Amount Present this notice to update your fiscal domicile data in the RFC. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?
Individuals.
Legal entities.
Within ten days following the change of fiscal domicile.
For taxpayers whose verification powers have been initiated, five days in advance of the change of domicile.
Where can I present it? Individuals:
On the SAT Portal: https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-aviso-al-rfc At the SAT office, prior registration at: https://citas.sat.gob.mx/ Legal entities:
On the SAT Portal: https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-avisos-rfc-pm Regarding taxpayers who only receive income from salaries and generally from the provision of a personal subordinate service:
At the virtual office prior registration at: https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?
On the SAT Portal:
1. Enter the SAT Portal, in the link for individuals or legal entities, as applicable, from the section "Where can I present it?" for individuals select Make your domicile change and in steps to follow, Fiscal domicile change notice; for legal entities select Update your company's RFC while it is valid, subsequently, Make the fiscal domicile change of your company and in Steps to follow select, Fiscal domicile change notice of your company in the RFC.
2. Register your RFC, Password, and captcha, or the e.firma data.
3. Capture in the fields of the electronic form that appears regarding: Data of the legal representative (if applicable); if it does not apply, capture the movement date and choose Continue, verify the domicile and review the captured information. Confirm the data and enter your e.firma; press the Confirm button and subsequently Conclude request to finalize the NOTICE OF UPDATE OF FISCAL SITUATION and generate the ACKNOWLEDGMENT OF UPDATES OF FISCAL SITUATION MOVEMENTS; print it or save it.
4. In case that, upon finishing the capture, it is indicated in the acknowledgment that to conclude the procedure you must appear at the SAT office of your preference, go prior to appointment, with the documentation indicated in the section "What requirements must I meet?" option At the SAT offices.
At the SAT offices, prior appointment:
1. Go with the documentation mentioned in the section "What requirements must I meet?"
2. Deliver the documentation to the staff who will attend the procedure and provide the information requested of you.
3. Receive upon completion of the procedure, the documents that prove the registration of your notice.
In case that you meet the requirements you receive: NOTICE OF UPDATE OF FISCAL SITUATION, ACKNOWLEDGMENT OF UPDATES OF FISCAL SITUATION MOVEMENTS and CONSTANCY OF FISCAL SITUATION, with which the procedure ends. In the virtual office, prior appointment:
1. Enter the link: https://citas.sat.gob.mx/ and send previously to your virtual session, in the section "Consult/Manage appointment" or to the email address oficina.virtual@sat.gob.mx, the digitized requirements separately in *.pdf format, in color and legible with a maximum size of 4 MB that are indicated in the section "What requirements must I meet?"
2. Enter your virtual session and provide the information requested by the staff who will attend the procedure.
3. In case that you meet the requirements you receive: ACKNOWLEDGMENT OF UPDATES OF FISCAL SITUATION MOVEMENTS and CONSTANCY OF FISCAL SITUATION, with which the procedure ends.

500 OFFICIAL GAZETTE Friday, July 17, 2026

What requirements must I meet?
On the SAT Portal:
No documentation presentation is required.
For the procedure in this modality, the use of the Internet room in the SAT offices can be made, bringing the active e.firma.
At the SAT offices:
1. Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
2. Proof of domicile (original).
3. Official identification of the taxpayer or legal representative (original).
In case of being a legal representative:
1. Instrument to accredit representation (certified copy) or power of attorney signed before two witnesses and ratified signatures before the tax authorities (original) or public notary (certified copy).
2. Instrument to accredit that the legal representative has been designated for tax purposes, regarding residents abroad or foreigners residing in Mexico (certified copy).
The parents or tutors who exercise parental authority or guardianship of minors and act as their representatives, must present:
1. Certified copy of the minor's birth certificate, issued by the Civil Registry or obtained on the Portal: https://www.gob.mx/actas (Unique Format), or Personal Identity Card, issued by the Ministry of Governance through the National Population Registry.
2. Judicial resolution or notarial instrument issued by a public notary in which parental authority or guardianship is recorded, if applicable (original).
3. Valid official identification (original).
In the virtual office, present digitally in PDF format the following:
1. Have an appointment, previously registered at https://citas.sat.gob.mx/
2. Valid official identification of the taxpayer (original).
3. If the domicile is not visible on the valid voter credential or any other identification, they must additionally present:

Proof of domicile (original).
The valid voter credential issued by the National Electoral Institute must be presented on both sides.
4. Form of Request for procedure 35/CFF Notice of change of fiscal domicile through the SAT Portal, at the SAT office or in the virtual office, contained in Annex 1, which you can download following these steps: Enter the SAT Portal at www.sat.gob.mx / click on the "Procedures and services" tab / Select "RFC, individuals" / Subsequently click on the option "Make your Domicile Change" / In the section "Requirements through Virtual Office" select the option "Format" which will redirect you to the format.
Consult the official identifications, proofs of domicile, and instruments to accredit representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proofs of domicile, and instruments to accredit representation, of this Annex.
Under what conditions must I comply?
Have Password and e.firma, only for notices presented through the SAT Portal.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure. No. Resolution of the procedure or service On the SAT Portal:
If you meet the requirements, the fiscal domicile is updated and you receive the ACKNOWLEDGMENT OF UPDATES OF FISCAL SITUATION MOVEMENTS.
If you do not conclude the procedure automatically you receive ACKNOWLEDGMENT OF UPDATES OF FISCAL SITUATION MOVEMENTS and you must go to the SAT offices meeting the requirements indicated in the section "What do I have to do to carry out the procedure or service?" in the part relative to "At the SAT offices".

Friday, July 17, 2026 OFFICIAL GAZETTE 499
At the SAT offices:
If you meet the requirements, the fiscal domicile is updated and you receive NOTICE OF UPDATE OF FISCAL SITUATION, as well as the ACKNOWLEDGMENT OF UPDATES OF FISCAL SITUATION MOVEMENTS, without it being necessary that the procedure had been initiated through the SAT Portal. In the virtual office:
If you meet the requirements, the fiscal domicile is updated and you receive, via email, ACKNOWLEDGMENT OF UPDATES OF FISCAL SITUATION MOVEMENTS and CONSTANCY OF FISCAL SITUATION. In case that you do not meet all the requirements, you must start your procedure again. Maximum time limit for the SAT to resolve the procedure or service Immediate procedure. Maximum time limit for the SAT to request additional information Does not apply. Maximum time limit to comply with the requested information Does not apply. What document do I obtain upon completing the procedure or service? What is the validity of the procedure or service? On the SAT Portal:
NOTICE OF UPDATE OF FISCAL SITUATION.
ACKNOWLEDGMENT OF UPDATES OF FISCAL SITUATION MOVEMENTS.
At the SAT offices:
NOTICE OF UPDATE OF FISCAL SITUATION.
ACKNOWLEDGMENT OF UPDATES OF FISCAL SITUATION MOVEMENTS.
CONSTANCY OF FISCAL SITUATION.
In the virtual office:
ACKNOWLEDGMENT OF UPDATES OF FISCAL SITUATION MOVEMENTS.
CONSTANCY OF FISCAL SITUATION.
Indefinite.
ATTENTION CHANNELS
Inquiries and doubts | Complaints and reports
MarcaSAT Monday to Friday from 09:00 to 18:00 hrs., Mexico Central Time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Virtual Office. You can access this attention channel by scheduling your appointment at the following link: https://citas.sat.gob.mx/ Personal attention at SAT offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. Frequently asked questions:
Individuals:
https://www.sat.gob.mx/portal/public/tramites/inscripci on-y-aviso-al-rfc Legal entities:
https://www.sat.gob.mx/portal/public/tramites/inscripci on-y-avisos-rfc-pm Complaints and Reports SAT, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias MarcaSAT 55 627 22 728 option 8.

500 OFFICIAL GAZETTE Friday, July 17, 2026
Additional Information
To facilitate the presentation of the procedure, the following Guides are made available to individuals and legal entities, which they can consult at:
SAT Portal https://www.sat.gob.mx/cs/Satellite?blobcol=urldata&blobkey=id&blobtable=MungoBlobs&blobwhere=1461173887255&ssbinary=true For individuals in virtual office https://www.sat.gob.mx/cs/Satellite?blobcol=urldata&blobkey=id&blobtable=MungoBlobs&blobwhere=1461175217765&ssbinary=true Legal Basis Articles 10, 17-D and 27 of the CFF; 29 and 30 of the RCFF; Rules 2.5.10., 2.5.12. and 2.5.21. of the RMF. 36/CFF Notice of correction or change of name and other identity data. Procedure Service Description of the procedure or service Amount Updates the identity data (name, surnames, date of birth or CURP) of an individual in the RFC. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?
Individuals. Within the month following that in which the correction or change of identity data takes place.
When any data of identity registered in the RFC is updated.
When you identify that any of your identity data does not match that which is registered in the RFC.
Where can I present it? At the SAT offices or in virtual office, prior registration at the SAT Portal: https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?
At the SAT offices:
1. Go with the documentation mentioned in the section "What requirements must I meet?"
2. Deliver the documentation to the staff who will attend your procedure and provide the information requested by the tax advisor.
3. Receive, upon completion of the procedure, the documents that prove the registration of your notice.
In case that you meet the requirements, receive ACKNOWLEDGMENT OF UPDATES OF FISCAL SITUATION MOVEMENTS and CONSTANCY OF FISCAL SITUATION.
In case that you do not meet all the requirements, you will be informed of what documentation is missing and you must start your procedure again.
In virtual office:
Schedule your appointment:
1. Enter the link: https://citas.sat.gob.mx/ in the section Register appointment.
2. Select the procedure option Contributor who has an RFC.
3. Fill in the data requested in the form, select the service Correction or incorporation of CURP or Correction or change of name as applicable to your needs.
4. Receive by email the confirmation acknowledgment of the virtual office appointment.
Send your information:
1. Send to the email address: oficina.virtual@sat.gob.mx or in the section Consult/Manage appointment (Files section), the documents indicated in the following section "What requirements must I meet?", according to the specifications indicated in said section. Perform the sending, preferably before your virtual session, indicating as "Subject" your RFC or full name.
Attend your virtual office appointment:
1. Enter your virtual session and provide the information requested by the staff who will attend the procedure.
In case that you meet the requirements, receive ACKNOWLEDGMENT OF UPDATES OF FISCAL SITUATION MOVEMENTS and CONSTANCY OF FISCAL SITUATION.

Friday, July 17, 2026 OFFICIAL GAZETTE 501

What requirements must I meet?

At the SAT offices:

Have an appointment, previously registered at https://citas.sat.gob.mx/

Additionally, present:

Regarding correction or change of name or date of birth:

Birth certificate issued by the Civil Registry in certified copy or obtained from the Portal https://www.gob.mx/actas where the data to be corrected appears, or, if applicable, updated CURP.
Valid migratory document issued by the competent authority, showing the new name, in the case of foreigners (original).
In the case of Mexicans by naturalization, they may present the Letter of Naturalization (original).
Valid official identification of the taxpayer or legal representative (original).

Regarding correction or incorporation of CURP:

Updated CURP before the National Population Registry (RENAPO).
Valid official identification of the taxpayer or legal representative (original).

In both cases:
In case of legal representation:

Instrument to prove representation (certified copy) or power of attorney signed before two witnesses and ratified by the signatures before the tax authorities or public notary (original).

Parents or tutors who exercise parental authority or guardianship of minors and act as their representatives must present:

Birth certificate of the minor, issued by the Civil Registry, in certified copy or obtained from the Portal https://www.gob.mx/actas (Unique Format) or Personal Identity Card, issued by the Ministry of the Interior through the National Population Registry (original).
Judicial resolution or notarial instrument issued by a public notary showing parental authority or guardianship, if applicable (original).
Valid official identification, any of those previously described, in the name of the father or tutor acting as representative of the minor (original).

In virtual office:
You must have an appointment, previously registered at https://citas.sat.gob.mx/ and present in color digitalized format in PDF, without each file exceeding 4 MB, the following:

Regarding correction or change of name present:

Birth certificate issued by the Civil Registry in certified copy or obtained from the Portal https://www.gob.mx/actas where the data to be corrected appears, or, if applicable, CURP.
In the case of Mexicans by naturalization, they may present the Letter of Naturalization issued by the competent authority duly certified (original).
Valid official identification of the taxpayer (original).
Request Form 36/CFF Notice of correction or change of name and other identity data, contained in Annex 1, which you can download when scheduling your appointment at: https://citas.sat.gob.mx/ by selecting the section Requirements to carry out your procedure or following these steps: Enter the SAT Portal at www.sat.gob.mx / click on the "Trámites y servicios" tab / Select "RFC, personas" / subsequently click on the option "Corrección o cambio de nombre" / in the section "Requisitos a través de Oficina Virtual" select the option "Formato", which will redirect you to the format.

Regarding correction or incorporation of CURP present:

Updated CURP before the National Population Registry (RENAPO).
Valid official identification of the taxpayer (original).
Request Form 36/CFF Notice of correction or change of name and other identity data, contained in Annex 1, which you can download when scheduling your appointment at: https://citas.sat.gob.mx/ by selecting the section Requirements to carry out your procedure or following these steps: Enter the SAT Portal at www.sat.gob.mx / click on the "Trámites y servicios" tab / Select "RFC, personas" / subsequently click on the option "Corrección o cambio de nombre" / in the section "Requisitos a través de Oficina Virtual" select the option "Formato", which will redirect you to the format.

Consult the official identifications, proof of address, and instruments to prove representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address, and instruments to prove representation, of this Annex.

502 OFFICIAL GAZETTE Friday, July 17, 2026

What conditions must I meet?
Not applicable.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
Immediate procedure. No.

Resolution of the procedure or service
If you meet the requirements, the identity data in the RFC are updated and you receive immediately the documents that prove the registration of your notice.

Maximum time for the SAT to resolve the procedure or service: Immediate procedure.
Maximum time for the SAT to request additional information: Not applicable.
Maximum time to comply with the requested information: Not applicable.

What document do I obtain at the end of the procedure or service?
ACUSE DE MOVIMIENTOS DE ACTUALIZACIÓN DE SITUACIÓN FISCAL.
CONSTANCIA DE SITUACIÓN FISCAL.

What is the validity of the procedure or service?
Indefinite.

ATTENTION CHANNELS

Inquiries and doubts
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Mexico central time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Personal attention at the SAT offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. Frequently asked questions: https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-aviso-al-rfc

Complaints and reports
SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal: https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias MarcaSAT 55 627 22 728 option 8.

Additional information
Not applicable.

Legal basis
Articles 27 of the CFF; 29, 30 and 31 of the RCFF; Rule 2.5.12. of the RMF.
…

Friday, July 17, 2026 OFFICIAL GAZETTE 503

38/CFF Request for modification or incorporation of partners, shareholders, associates and other persons who form part of the organizational structure of a legal entity, as well as those who have control, significant influence, command power and legal representatives.

Procedure
Service
Description of the procedure or service Amount Updates the information of your partners, shareholders, associates and other persons, whatever name they are designated by, who by their nature form part of the organizational structure and hold such character according to the statutes or the legislation under which they are constituted, as well as legal representatives. If you are a company whose shares are placed among the general investing public, you must update the information of the persons who have control, significant influence or command power, as well as the names of the common representatives, their RFC key and the percentage they represent with respect to the total of shares that has been issued, or in its case, present the updated list of partners of production cooperatives dedicated exclusively to fishing or forestry activities that have a concession or permit from the Federal Government to exploit marine or forestry resources. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented?
Legal entities.
Companies whose shares are placed among the general investing public.
Production cooperatives dedicated exclusively to fishing or forestry activities that have a concession or permit from the Federal Government to exploit marine or forestry resources. Within thirty days following the day on which the modification or incorporation of the partners, shareholders, associates and other persons who form part of the organizational structure of the legal entity, as well as those persons who have control, significant influence or command power and of the common representatives of the shares that has been issued by the legal entity, will present the request. For the modification or incorporation of legal representatives, when required. For the updated list of partners of production cooperatives dedicated exclusively to fishing or forestry activities, within the deadlines established in the RFA in force at the time of presentation of the notice, as applicable to each case.

Where can I present it? On the SAT Portal, within the Partners or Shareholders application, at the following link: https://sya.sat.gob.mx/login

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

Enter the SAT Portal, at the link in the section Where can I present it?
In the Partners or Shareholders application, log in with your e.firma and choose Log in.
Select the type of procedure: "Notice Partners and Shareholders (form 38/CFF)", "Update of Legal Representatives (form 38/CFF)", "Notice Legal Representative PI (6/LA, 7/LA, 141/LA and 142/LA)" or "List of partners of Fishing or Forestry Cooperatives (rule 1.16. RFA)", as applicable.
Fill in the data requested in the form and confirm the information.
Attach the documents indicated in the section What requirements must I meet? (All documents must be attached in PDF format).
Sign the procedure by the authenticated Taxpayer.
Print or save the Receipt Acknowledgment.
Enter the application, within ten days after the presentation of the procedure, with the folio number, to verify the response to your request and consult, print or save the Response Acknowledgment.
In case of not having a response, you must enter a clarification case through the SAT Portal, attaching the supporting documentation you consider pertinent, so that the authority resolves your clarification through the same means.

504 OFFICIAL GAZETTE Friday, July 17, 2026

For companies whose shares are placed among the general investing public, legal entities with shares in the Treasury and legal entities without type of society, the modification or incorporation must be carried out in accordance with the following:

In My portal, enter your RFC and Password, and choose Log in.
Select the option of Internet Services / Service or requests / Request and a form will appear.
Fill out the form as follows:
I. In the section Service Description, in the tab Procedure select the option SOCC_ACC_RL; in Directed to: ADSC corresponding, in Subject: Modification or incorporation of foreign partners, shareholders and associates; Description: Notice of modification or incorporation of partners, shareholders, associates and other persons, who form part of the organizational structure of a legal entity, as well as those who have control, significant influence or command power, when residing abroad and not obliged to register in the RFC.
II. To attach information related to the service, press Attach File / Examine, select the digitalized document in PDF format and choose Load.
Click on the Send button, the Receipt Acknowledgment is generated which contains the folio of the procedure with which you can follow up on your notice, print it or save it.
Consult your case within six days following the date on which it was entered, to know the response issued by the authority, or to know if the authority requested additional information; in that situation you will have ten days to deliver it, if you exceed that deadline it is necessary to enter your request again.
To verify the status of your notice, enter the SAT Portal, within six days after the presentation of the procedure, with the folio number, at: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal according to the following: In My portal, enter your RFC and Password; select the option of Internet Services / Service or requests / Consultation; enter the folio number of the procedure and verify the solution granted to your notice; if your request was resolved, you will obtain the Response Acknowledgment print it and save it.

What requirements must I meet?
Digitalized file in PDF format containing:

For the update of legal representatives:
Instrument to prove representation digitalized, where the personality of the legal representative is accredited.
Valid official identification of the legal representative(s) to be registered.
Regarding the cancellation of legal representative(s), you must do it in accordance with the following:
In My portal, enter your RFC and Password, and choose Log in, select the option of Internet Services / Service or requests / Request using the label "SOCC_ACC_RL", directed to the ADSC corresponding to your tax address indicating in the subject: "Request for cancellation of legal representative"; and in "Description" detail the cancellation movements you wish to carry out, including the RFC key, the full name of the legal representative, the date on which he ceased to hold the position and attach the notarial document where the revocation of powers is recorded.

For the case of modification or incorporation of partners, shareholders, associates and other persons who form part of the organizational structure of a legal entity, as well as those who have control, significant influence or command power:
Document notarized before a public notary and digitalized showing the modifications or in its case the incorporation of partners and shareholders, as well as those who have control, significant influence or command power, as well as the common representatives of the shares that has been issued by the legal entity. Valid official identification of the partners, shareholders and other persons who form part of the organizational structure to be updated. When it comes to partners, shareholders, associates and other persons who form part of the organizational structure of a legal entity, as well as those who have control, significant influence or command power, who reside abroad and opt not to register in the RFC, whether natural persons or legal entities, they must attach as official identification form 96. When it comes to a partner or shareholder who is a legal entity resident in Mexico, they must additionally attach the instrument to prove representation and official identification of the legal representative to prove their personality. When it comes to partners, shareholders, associates and other persons who form part of the organizational structure of a legal entity, minors, they must attach official identification of both parents who exercise parental authority and birth certificate of the minor. When it comes to partners, shareholders, associates and other persons who form part of the organizational structure of a legal entity, who are in the opening of succession, they must attach the document notarized before a public notary in which the executor of the succession is recognized and accepts the position and official identification of the executor. Instrument that proves the personality of the legal representative of the legal entity promoting the request, as well as valid official identification of the same.

Consult the official identifications, proof of address, and instruments to prove representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address, and instruments to prove representation, of this Annex.

Friday, July 17, 2026 OFFICIAL GAZETTE 505

What conditions must I meet?
Have a valid e.firma of the taxpayer promoting the request.
The taxpayer promoting the request, as well as the partners, shareholders, associates, legal representatives and other related persons must have a status different from Suspended or Cancelled before the RFC.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
On the SAT Portal, within the Partners or Shareholders application with the folio number found in the Receipt Acknowledgment.
No.

Resolution of the procedure or service
The authority will validate your information, if the request is appropriate, the list of partners or shareholders, persons who have control, significant influence or command power, as well as the names of the common representatives of the legal entity is updated and you obtain Response Acknowledgment.

Maximum time for the SAT to resolve the procedure or service: Ten days.
Maximum time for the SAT to request additional information: Not applicable.
Maximum time to comply with the requested information: Not applicable.

What document do I obtain at the end of the procedure or service?
Response Acknowledgment.

What is the validity of the procedure or service?
Valid until the organizational structure of the legal entity taxpayer changes and presents a new modification or incorporation of the partners, shareholders, associates and other persons who form part of the organizational structure of the legal entity, as well as those who have control, significant influence or command power, as well as the common representatives of the shares that has been issued by the legal entity.

ATTENTION CHANNELS

Additional information
In order for the tax authority to be able to resolve the clarification request or service within the established deadlines, it must be presented in the terms specified in this procedure sheet. However, when by error you have presented your procedure or service, selecting a different label than the one indicated in this sheet for the case of clarification, the time for the authority to resolve the procedure or service will begin to count until it has been assigned to the competent area. Nevertheless, your request will be considered presented on the date on which it has been received in accordance with what is indicated in your receipt acknowledgment. In case of doubts for the presentation of this notice, you can consult the "Guide for the presentation of the notice of lists of partners, shareholders, associates and legal representatives", available on the SAT Portal, which you can download following these steps:
Enter www.sat.gob.mx / click on the "Trámites y Servicios" tab / then click on "RFC, empresas" / then select the option of "Related documents" / and select the corresponding Guide.

Legal basis
Articles 19 and 27 of the CFF; 297 of the CFPC; Rule 2.4.14. of the RMF; Rule 1.16. of the RFA.

506 OFFICIAL GAZETTE Friday, July 17, 2026

39/CFF Declaration of the relationship of partners, shareholders, or associates resident abroad of legal entities resident in Mexico that opt not to register in the RFC (Official Form 96).

Procedure
Service
Description of the procedure or service Amount Submit your declaration of the relationship of partners, shareholders, or associates resident abroad of legal entities resident in Mexico that opt not to register in the RFC (Official Form 96). Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted?
Legal entities or the partner, in the case of partnerships in participation, resident in Mexico.
Within the first three immediate months following the close of each fiscal year.

Where can I submit it? On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/avisos

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?
For the submission of the DECLARATION OF RELATIONSHIP OF PARTNERS, SHAREHOLDERS, OR ASSOCIATES RESIDENT ABROAD:

Enter the link in the section "Where can I submit it?"
Identify the section "Notices" and go to the option "Relationship of partners opting not to register in the RFC."
In the section "Steps to follow," enter "My portal," capture your RFC and Password, followed by "Log in."
Choose the options Internet Services / Service or requests / Request.
Fill out the Notice Service form as follows:
In the section "Service Description," in "Procedure," select the tag REL SOCIOS ACC O ASOC RES EXT; in "Directed to": SAT; in *Subject indicate Declaration of relationship of partners, shareholders, or associates, resident abroad of legal entities resident in Mexico that opt not to register in the RFC; in Description briefly explain the information you are presenting; attach the Request Format 39/CFF Declaration of relationship of partners, shareholders, or associates resident abroad of legal entities resident in Mexico that opt not to register in the RFC (Official Form 96), mentioned in the section "What requirements must I meet?", for this choose "Examine" and select the digitized document in PDF format containing the requested information and select the options "Upload" and "Send," automatically your request will be generated with the folio number of the attention procedure.
You will receive your receipt of receipt, save it or print it.

What requirements must I meet?
Request Format 39/CFF Declaration of relationship of partners, shareholders, or associates resident abroad of legal entities resident in Mexico that opt not to register in the RFC (Official Form 96), contained in Annex 1, duly completed and signed, which you can download according to the following steps: enter the SAT Portal www.sat.gob.mx / click on the tab "Procedures and services" / choose "More procedures and services" / subsequently click on the option "Large taxpayers" / choose the tab "Notices" / click on "Relationship of partners opting not to register in the RFC" / select the option "Format" which will redirect you to the corresponding format.

Under what conditions must I comply?
Have a Password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
Not applicable. No.

Resolution of the procedure or service
The authority will validate the information and, if it meets the requested requirements, the declaration will be considered submitted.

Friday, July 17, 2026 OFFICIAL GAZETTE 507

What document do I obtain at the end of the procedure or service?
What is the validity of the procedure or service?
Receipt of receipt. Indefinite.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Mexico central time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Personal attention at SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias MarcaSAT 55 627 22 728 option 8.

Additional information
Not applicable.

Legal basis
Articles 17-B and 27, section A, fourth paragraph of the CFF; Rule 2.4.3. of the RMF.
…

42/CFF Clarification to remedy irregularities detected in terms of article 17-H Bis of the CFF, or in its case, fulfillment of a request or application for extension.

Procedure
Service
Description of the procedure or service Amount Formulate the arguments and provide the pertinent evidentiary elements to remedy the detected irregularity or disprove the cause by which your use of your CSD or the mechanism you use for the issuance of CFDI was temporarily restricted. Attend to the request for data, information, or additional documentation made by the authority and, if applicable, request an extension to attend to said request. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted?
Natural persons.
Legal entities.
Within the term of forty days following the date on which the notification of the letter by which your use of your CSD or the mechanism you use for the issuance of CFDI was temporarily restricted took effect. Within the term of five days following that the notification of the letter by which the authority requested data, information, or additional documentation derived from the presentation of the clarification request took effect. Within the term indicated in the previous point, you may request the authority for an extension to present the data, information, or additional documentation indicated in the referred point.

Where can I submit it? On the SAT Portal:
Enter the following link:
http://www.sat.gob.mx/portal/private/aplicacion/mi-portal

508 OFFICIAL GAZETTE Friday, July 17, 2026

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

Enter the link in the section "Where can I submit it?"
Capture your RFC and Password, and choose "Log in."
Select the options: Internet Services / Clarifications / Request and complete the form as follows:
In the section "Service Description," in the tab "Procedure," select the option that was indicated by the authority in the letter through which your CSD was temporarily restricted, or in the letter through which you were requested information or additional documentation, as applicable. In the event that the tag or option indicated by the authority in the resolution is not visible on the portal, you must select the tag that is related to the authority that issued the corresponding resolution. In Subject: Remove temporary CSD restriction, Fulfillment of request or Request for extension, as applicable; in Description: State the arguments to remedy the detected irregularity or disprove the cause that motivated the temporary restriction of the CSD, for which you request the CSD or the mechanism you use for the issuance of CFDI to be restored, fulfill the information request, or request the extension to provide additional information. If you wish to attach information, it must be in PDF, ZIP, or JPG format, select the button "Attach File" / "Examine," and choose "Upload," press the "Send" button, the receipt of receipt is generated which contains the folio number of the request and your electronic receipt of receipt with which you can follow up on your notice, print it or save it. Wait for the corresponding resolution.
Review your request starting from the day after its submission, and follow up through the notification means indicated in article 134 of the CFF, since the authority, within a term of five days, may request additional information, if so, you will have five days to deliver it, if you exceed that term, your clarification request will be considered not submitted, so it will be necessary to enter your request again, provided that the forty-day term you have to request the clarification has not expired.
To verify the response to your request, enter the SAT Portal in the link in the section "Where can I submit it?", according to the following:
Capture your RFC, Password and choose "Log in."
Select the option: Internet Services / Service or requests / Consultation. Enter the folio number of the procedure and know the response to your request.

What requirements must I meet?

Clarification to remedy the detected irregularities or to disprove the causes that motivated the application of such measure in terms of article 17-H Bis of the CFF:
Attach the letter through which your CSD or the mechanism you use for the issuance of CFDI was temporarily restricted.
Formulate the arguments and attach the information, data, and documents that remedy the detected irregularity or disprove the cause that motivated the temporary restriction of the CSD or the mechanism you use for the issuance of CFDI.
Fulfillment of the request:
Attach the information or documentation requested, as well as the letter through which the authority requested the information or additional documentation.
Request for extension:
Attach the letter through which your CSD or the mechanism you use for the issuance of CFDI was temporarily restricted, as well as the letter through which the authority requested information or additional documentation.

Under what conditions must I comply?
Have a Password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
On the SAT Portal:
Enter through the link in the section "Where can I submit it?"
Capture your RFC and Password, and choose "Log in."
Internet Services / Service or requests / Consultation, and enter your Folio Number provided and select Search.
Yes, when necessary to corroborate the arguments raised and the proofs provided in your clarification request. For example: if the CSD or the mechanism you use for the issuance of CFDI was temporarily restricted because you were not located at your fiscal address or when the declared one does not meet the requirements of article 10 of the CFF.

Friday, July 17, 2026 OFFICIAL GAZETTE 509

Resolution of the procedure or service
Once the arguments and proofs provided, as well as the information available to the authority, have been analyzed, a resolution will be issued which will be notified to you in terms of article 134 of the CFF.

What document do I obtain at the end of the procedure or service?
What is the validity of the procedure or service?
Receipt of receipt.
Resolution informing that you may continue with the use of the CSD.
Resolution informing that the CSD is left without effect.
Permanent.

ATTENTION CHANNELS

Additional information
For the authority to proceed to restore the use of the CSD or the mechanism you use for the issuance of CFDI, the clarification request must be presented in terms of rule 2.2.15., provide the information requested in the corresponding fields and, specifically, indicate the authority that temporarily restricted the use of the CSD or the mechanism you use for the issuance of CFDI, data that is obtained from the letter through which the temporary restriction was informed. When the clarification case in question is entered with a tag or option different from that indicated in the corresponding letter, the terms for the restoration of the use of the CSD, for formulating a request for additional information, as well as for issuing the corresponding resolution, as applicable, will be calculated from when the responsible authority is identified. The clarification request must be presented on working days in the following schedule, before 16:00 hrs. from Monday to Thursday and before 14:00 hrs. on Fridays (From the Central Zone of Mexico), otherwise, it will be understood as presented on the next working day (From the Central Zone of Mexico). If due to the volume of the documentation that integrates the evidentiary elements with which you intend to disprove or remedy the irregularities it is not possible to send them electronically through the clarification case, this circumstance must be indicated in the same. In these cases, you can deliver the corresponding documentation to the authority that issued the letter by which your use of your CSD was temporarily restricted, or to the nearest SAT office to your address (consult Annex 30), presenting a free-form letter in which reference is made to the cited letter and to the clarification case entered. In the event that the AGGC or the AGH has temporarily restricted your use of the CSD or the mechanism you use for the issuance of CFDI, you must present the documentation directly in the Registry Office of the AGGC located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, in an attention schedule of 08:00 to 14:30 hrs., or in the Registry Office of the AGH, located at Avenida Hidalgo No. 77, Module VII, 2nd floor, Guerrero neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, in an attention schedule of 08:00 to 14:30 hrs., as applicable. For the purposes of the previous paragraph, the date of presentation of the clarification case will be understood as the date on which you carry out the physical delivery of the documentation that integrates the cited evidentiary elements. The submission of data, information, or documentation that you present derived from the request for additional information, will be presented through a new clarification case, in accordance with this procedure sheet, making reference to the folio of the original clarification case and selecting the authority that issued it, data that is obtained from the
letter through which you received the information request.

510 OFFICIAL GAZETTE Friday, July 17, 2026
The request for extension to provide information or documentation to attend to the authority's request, will be presented through a clarification case in accordance with this procedure sheet. Likewise, you must make reference to the folio of the original clarification case. If your CSD or the mechanism you use for the issuance of CFDI was temporarily restricted and you do not present the clarification request to remedy the irregularities or disprove the causes that motivated said restriction, as referred to in this procedure sheet, within a maximum term of forty days, the authority will proceed to cancel your CSD(s) and you will not be able to request a new CSD, until you correct your fiscal situation. In the event that several authorities have temporarily restricted the use of your CSD for the issuance of CFDI, the restoration thereof will operate until you have presented the clarification before each of the SAT administrative units that correspond.

Legal basis
Articles 17-H BIS, 29, second paragraph, fraction II, 134 and 135 of the CFF; Rules 2.2.4., 2.2.8. and 2.2.15. of the RMF.

43/CFF Clarification to inform that you corrected your fiscal situation or that you remedied the irregularities detected by which your CSD was left without effect, or the use of your e.signature Certificate or the mechanism you use for the purposes of the issuance of CFDI was restricted, or in its case fulfillment of a request, in terms of article 17-H CFF.

Procedure
Service
Description of the procedure or service Amount Inform that you have corrected your fiscal situation or remedied the irregularities by which your CSD was left without effect, the use of your e.signature Certificate or the mechanism you use to issue CFDI was restricted, or in its case fulfill a request, in terms of article 17-H CFF. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted?
Natural persons.
Legal entities.
When you need to inform the tax authority that you have corrected your fiscal situation or that you have remedied the irregularities detected by which your CSD was left without effect or that the use of your e.signature Certificate or the mechanism you use for the purposes of the issuance of the CFDI was restricted, when you are in the case of article 17-H, first paragraph, fractions X, XI, XII or XIII of the CFF. Within the term of ten days following that the notification of the letter by which the authority requested data, information, or additional documentation derived from the presentation of the clarification request took effect.

Where can I submit it? On the SAT Portal, through My portal:
www.sat.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

Enter the SAT Portal, in the link in the section "Where can I submit it?"
Click on Procedures and services / More procedures and services / Compliance tools / Submit your clarification, orientation, service or request / Registration of clarification / Steps to follow / Enter the Service.
Enter in My portal, your RFC, Password and click on "Log in."
Select from the menu the option Internet Services / Clarifications / Request.
Fill out the form shown on the screen, as follows:
In the section "Service Description" / "Procedure" select the option according to the tag or option that was indicated by the authority in the resolution through which your CSD was left without effect. In the event that the tag or option indicated by the authority in the resolution is not visible on the portal, you must select the tag that is related to the authority that issued the corresponding resolution. In Subject: Clarification to inform that you have remedied the irregularities detected by which the CSD was left without effect, or that you corrected your fiscal situation, as applicable. Description: State the number of the letter and the authority that issued the administrative resolution through which your CSD was left without effect or the use of your e.signature Certificate or the mechanism you use for the issuance of CFDI was restricted, when you are in the case of article 17-H, first paragraph, fractions X, XI, XII or XIII of the CFF and the reasons for which you request the clarification, as well as those arguments with which you consider you have remedied or corrected the detected irregularities. In the event that you wish to attach files to your clarification, they must be in PDF, ZIP or JPG format.

Friday, July 17, 2026 OFFICIAL GAZETTE 511

Attach File: Choose Examine and select the PDF format files containing the documents or information that prove you corrected the detected irregularities or that you corrected your tax situation, indicated in the section "What requirements must I meet?" and choose Upload; Select Send, a receipt will be generated containing the file number of the procedure with which you can follow up on your request, print it or save it.
6. Review your application starting the day after its submission, and follow up through the notification means indicated in Article 134 of the CFF, as the authority, within a period of five days, may request additional information; if so, you will have ten days to deliver it; if you exceed that deadline, it will be considered not presented; you can verify it through the same page through which you registered your clarification.
7. With the file number, consult the response issued by the authority by entering the SAT Portal, according to the following steps:
Enter the following link: https://www.sat.gob.mx/portal/public/tramites/presenta-aclaracion-orientacion-servicios-solicitud, choose Consult your clarifications, select Enter the Service in Steps to follow, capture your RFC, Password and choose Start session. Select the option of Internet Services / Clarifications / Consult. Capture the file number of the procedure and consult the solution granted to your request.

What requirements must I meet?
PDF format file with the administrative resolution through which your CSD was left without effect or the use of your e-signature Certificate or the mechanism you use for the issuance of CFDI was restricted, when you are in the case of Article 17-H, first paragraph, fractions X, XI, XII or XIII of the CFF. Probative elements with which it is accredited that you corrected the detected irregularities or that support the facts or circumstances that correct your tax situation, as appropriate.

What conditions must I meet?
Have a Password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? In the SAT Portal with the file number that is found in the Receipt of reception, at:
https://www.sat.gob.mx/portal/public/tramites/presenta-aclaracion-orientacion-servicio-solicitud choose Consult your clarifications and choose Enter the Service in Steps to follow Register in My portal, your RFC and Password, and choose Start session. Select the option of Internet Services / Clarifications / Consult and enter the file number that was assigned to your procedure. Yes, in cases where it is necessary for the tax authority to corroborate the arguments raised and the proofs provided by the taxpayer in their request for clarification. For example: If the CSD was left without effect due to not locating the taxpayer at the tax domicile or when the declared does not meet the requirements of Article 10 of the CFF.

Resolution of the procedure or service
Resolution that will be notified in accordance with Article 134 of the CFF.
In its case, electronic response to your case of clarification.

Maximum deadline for the SAT to resolve the procedure or service Maximum deadline for the SAT to request additional information Maximum deadline to comply with the requested information Ten days. Five days. Ten days.

What document do I obtain at the end of the procedure or service?
What is the validity of the procedure or service?
Receipt of reception of the clarification.
Resolution that will be notified in accordance with the
Article 134 of the CFF.
In its case, electronic response to your case of clarification.
Indefinite.

512 OFFICIAL GAZETTE Friday, July 17, 2026

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Central Mexico time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Personal attention in SAT Offices located in diverse cities of the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx In the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias MarcaSAT 55 627 22 728 option 8.

Additional Information
The clarification request must be presented in terms of Rule 2.2.4., provide the information requested in the corresponding fields and, specifically, indicate the authority that left the CSD without effect or restricted the use of your e-signature Certificate or the mechanism you use for purposes of the issuance of CFDI, data that is obtained from the corresponding resolution. The clarification request must be presented on business days, before 16:00 hrs. from Monday to Thursday and before 14:00 hrs. on Fridays (From the Central Zone of Mexico), otherwise, it will be understood as presented on the next business day (From the Central Zone of Mexico). When, due to the volume of documentation and information that integrates the probative elements, it is not possible to send them electronically through the case of clarification, in the same it must indicate such circumstance. In these cases, you can deliver the corresponding documentation before the authority that issued the letter by which the CSD was left without effect, or before the SAT office closest to your domicile (Consult Annex 30), presenting a free written statement in which reference is made to the cited letter and to the case of clarification. For the purposes of the previous paragraph, the date of presentation of the case of clarification will be understood as the date on which you carry out the physical delivery of the documentation that integrates the cited probative elements. In terms of Article 10 of the RCFF and Rule 2.2.4. derived from the presentation of the case of clarification, the authority within five days after the presentation of the same, may require additional information or documentation. The contribution of data, information or documentation presented, derived from the request for additional information, will be through a case of clarification in PDF or ZIP format in accordance with this procedure sheet, within ten days following that in which the notification of the requirement takes effect and in the label that the authority has indicated for such purposes through the letter by which the requirement was made. Likewise, reference must be made to the file number of the original case of clarification. Regarding the case relative to leaving the taxpayer's CSD without effect, if the authority grants a favorable response, you may request the issuance of a new Certificate, for which you must use the Certificate generation service published on the SAT Portal and comply with the requirements indicated in procedure sheet 41/CFF "Request for Digital Seal Certificate" of this Annex provided that the detected irregularities have been corrected and, if applicable, all the cases for which the measure was applied to you. For the case of the restriction of the use of e-signature Certificate or the mechanism you use for the issuance of CFDI, if the authority responds favorably to you, the corresponding restriction will be lifted simultaneously. In the event that several authorities
have left your CSD without effect, you must present a clarification for each resolution issued by the different administrative units of the SAT, for which you can only process and obtain a new CSD until you have corrected your tax situation or corrected all the irregularities detected before each administrative unit of the SAT that correspond. To the effect that the tax authority is in conditions to resolve the clarification request or service within the established deadlines, it must be presented in the terms specified in this procedure sheet. However, when by error you have presented your procedure or service, selecting a different label than the one that corresponds to the case of clarification, the deadline for the authority to resolve the procedure or service, will begin to count until it has been assigned to the competent area. Nevertheless, your request will be considered presented on the date on which it has been received in accordance with what is indicated in your receipt of reception.

Legal Basis
Articles 17-H, first paragraph, fractions X, XI, XII and XIII and sixth paragraph, 29, second paragraph, fraction II, 134 and 135 of the CFF; 10 of the RCFF; Rules 2.2.4. and 2.2.8. of the RMF. ...

Friday, July 17, 2026 OFFICIAL GAZETTE 513

45/CFF Report of consent to invoice by a certification and CFDI generation provider for the primary sector.
Procedure
Service
Description of the procedure or service Amount Informs about the consent of natural persons so that you carry out their registration and are enabled to issue CFDI for the primary sector. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?
Legal entities providers of certification and
CFDI generation for the primary sector.
During the month following the date of signature of the consent of the natural person to the PCGCFDISP, to be registered in the RFC and enabled to issue CFDI.
Where can I present it? In the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/mi-portal

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

Enter the SAT Portal, in the link in the section "Where can I present it?"
Register in My portal, your RFC and Password, and choose Start session.
Select the option of Internet Services / Service or requests / Request and the form will appear.
In the section Service Description, in the tab Procedure select the option PCGCFDISP INF CONS INSC FACT; In Directed to: SAT, in *Subject: Consent to be registered in the RFC and enabled to invoice by a PCGCFDISP. Description: Consent to be registered in the RFC and enabled to invoice by a PCGCFDISP, for which I attach the required documentation. Attach File / Examine, select the digitized document in PDF format that contains the information you will upload, as well as the .txt file and choose Upload.
Press the Send button, the Receipt of reception is generated which contains the file number of the procedure with which you can follow up on your notice, print it or save it.
Review your service case or request within a period of ten days to verify if you were requested additional information, in case of being so, you will have ten days to deliver it, if you exceed that deadline it is necessary to re-enter your request.

What requirements must I meet?

Format of Request for procedure 45/CFF Report of consent to invoice by a certification and
CFDI generation provider for the primary sector, contained in Annex 1, signed manually by the legal representative of the legal entity, which must contain the consent of the natural person of the primary sector so that the PCGCFDISP carries out its registration in the RFC and must be accompanied by the official Identification of the natural person of the primary sector (original).
File with .TXT extension, which must meet the following characteristics:
Name the file as RFC ddmmyyyy_sequence, where:
The RFC refers to the key in the RFC of the PCGCFDISP. ddmmyyyy means: day (dd), month (mm) and year (yyyy) of the date of generation of the file.
Sequence: consecutive number of the file in two digits.
For example: XAXX010101AAA07072012_01
Without tabs.
It must be handled only in uppercase.
The file format must be in American Standard Code for Information Interchange (ASCII) in UTF-8 format.
The information in the file must contain the following twenty fields delimited by pipes “|” between each column:
First column. - CURP to 18 positions * In case that your CURP has undergone modifications, you must manifest the last one that you have registered.
Second column. - First surname.
Third column. - Second surname (not mandatory).
Fourth column. - Name(s) In case that the natural person has more than one name, they must be registered separated by a blank space within this column.
Fifth column. - Date of start of operations in the following format DD/MM/YYYY.

514 OFFICIAL GAZETTE Friday, July 17, 2026
Sixth column. - Key in the RFC of the certification and CFDI generation provider for the primary sector to 12 positions.
Seventh column. - Valid email of the natural person (not mandatory).
Eighth column. - Valid telephone number to ten digits of the natural person (not mandatory).
Ninth column. - Key of the predominant agricultural, forestry, livestock or fishing productive activity that they carry out according to the “Catalog of Economic Activities” contained in Annex 6. Tenth column. – Street. Eleventh column. - Exterior number. Twelfth column. - Postal Code. Thirteenth column. – Neighborhood. Fourteenth column. – Locality. Fifteenth column. - Municipality or Territorial Demarcation. Sixteenth column. - Interior number (not mandatory). Seventeenth column. - Federative Entity. Eighteenth column. - Between street 1. Nineteenth column. - Between street 2. Twentieth column. - Additional references. The columns must not contain titles or be empty, except the third and seventh column (only if you do not have the data of the second surname and/or email). It must not contain empty rows. The information must be sent in plain text files, compressed in .ZIP format.
3. Valid official Identification of the representative of the Legal entity provider of certification and generation of CFDI
for the primary sector, (original).
4. Instrument to prove representation digitized in PDF format, for acts of administration, ownership or
special (certified copy), or power of attorney signed before two witnesses and ratified the signatures before the tax authorities or before a public notary.

Consult the official identifications, proof of domicile and instruments to prove representation,
accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of domicile and instruments to prove representation, of this Annex.

What conditions must I meet?
Have a Password.
The situation of the tax domicile and of the Legal entity provider of certification and generation of CFDI for the primary sector at the time of presenting the procedure must be located. In case of not being located, enter a case of clarification, in the option VERIFICATION OF DOMICILE, according to the procedure indicated in procedure sheet 25/CFF “Request for verification of domicile”. Have an active tax mailbox.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? In the SAT Portal, with the file number that is found in the Receipt of reception, at:
https://www.sat.gob.mx/portal/private/aplicacion/mi-portal Register in My portal, your RFC and Password, and choose Start session.
Select the option of Internet Services /
Service or requests / Consult and enter the file number that was assigned to your procedure.
No.
Resolution of the procedure or service
The authority will validate the information, if the request is appropriate, the registration of the natural persons is carried out and you receive Receipt of response. In case of the contrary, in the mentioned Receipt of response it indicates the reason why the request did not proceed. Complying with the requirements will enable the natural persons to invoice by a PCGCFDISP.

Friday, July 17, 2026 OFFICIAL GAZETTE 515
Maximum deadline for the SAT to resolve the procedure or service Maximum deadline for the SAT to request additional information Maximum deadline to comply with the requested information One month. Ten days. Ten days.

What document do I obtain at the end of the procedure or service?
What is the validity of the procedure or service?
Receipt of response. Indefinite.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Central Mexico time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Personal attention in SAT Offices located in diverse cities of the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. Diagram of the flow of presentation of the procedure:
http://omawww.sat.gob.mx/factura/Paginas/proveedor es_obligaciones.htm SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx In the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias MarcaSAT 55 627 22 728 option 8.

Additional Information
To the effect that the tax authority is in conditions to resolve the clarification request or service within the established deadlines, it must be presented in the terms specified in this procedure sheet. However, when by error you have presented your procedure or service, selecting a different label than the one indicated in this sheet for the case of clarification, the deadline for the authority to resolve the procedure or service, will begin to count until it has been assigned to the competent area. Nevertheless, your request will be considered presented on the date on which it has been received in accordance with what is indicated in your receipt of reception.

Legal Basis
Articles 27 and 29 Bis of the CFF; Rules 2.4.12. and 2.7.4.1. of the RMF.
...
47/CFF Request for the format for payment of federal contributions for taxpayers registered in the RFC.
Procedure
Service
Description of the procedure or service Amount Indicates the procedure in case that you have a resolution of credits federal determined, to request the FCF (capture line) or well, consult through the internet your tax debts and generate the line of capture for the payment, in the banking institutions authorized by the SAT. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?
Natural persons.
Legal entities.
When you require it.
Where can I present it? In the SAT Portal: www.sat.gob.mx MarcaSAT: 55 627 22 728 and for outside the country (+52) 55 627 22 728.
In the internet rooms (My @spacio) of the SAT office closest to your tax domicile registered.
In the Official Part of the ADR that controls the determined tax debt

516 OFFICIAL GAZETTE Friday, July 17, 2026

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

On the SAT Portal:
Log in to the SAT Portal via the link in the section "Where can I submit it?" click on Procedures and services / More procedures and services / Compliance tools / Submit your clarification, guidance, service or request / Submit requests or notices / Steps to follow / 1. Log in to the Service.

Case of Service Request:

Register your RFC, Password, and choose Log in on Mi portal.
Go to the sections Internet Services / Service or requests / Request and a form will appear.
Complete the form as follows:
In the section Service Description in Procedure: select the option FISCAL CREDIT CAPTURE LINE; Directed to: ADR; Subject: Request for FCF with capture line; Description: State the number(s) of the determining resolution(s) from which you wish to obtain the capture line; Attach File: choose Browse and select Format 47/CFF Procedure Request Request for format for payment of federal contributions for taxpayers registered in the RFC, contained in Annex 1, which you can download by following these steps:
Go to the SAT Portal at www.sat.gob.mx / click on the "Procedures and services" tab / Select "Tax Debts" / Subsequently in the "Additional material" section / click on "Related content" select the option Format 47/CFF Procedure Request Request for format for payment of federal contributions for taxpayers registered in the RFC and the PDF documents containing the information you will upload and choose Upload, choose Send, a receipt acknowledgment is generated containing the procedure number and your receipt acknowledgment with which you can follow up on your request, print it or save it.
If you do not meet the requirements completely, it is necessary to resubmit your request.
To consult the response to your request, log in to the SAT Portal via the link in the section "Where can I submit it?" click on Procedures and services / More procedures and services / Compliance tools / Submit your clarification, guidance, service or request / Consult your request or notice / Steps to follow / 1. Log in to the Service.

On MarcaSAT:

Call the phone number 55 627 22 728 and for outside the country (+52) 55 627 22 728, option 9, followed by option 1, from Monday to Friday from 09:00 to 18:00 hrs.
Provide your RFC or that of the legal entity.
Indicate to the advisor attending you that you wish to submit a request for FCF with a capture line.
They will ask you for some data related to your identity, procedure, and email address to provide you with the requested format.

At SAT offices:

Go to the internet room (Mi @space) of the SAT office closest to your registered tax address without prior appointment, with the Format 47/CFF Procedure Request Request for format for payment of federal contributions for taxpayers registered in the RFC, contained in Annex 1 and the documents requested in the section "What requirements must I meet?"
Create a Service Request case in the internet room with the support of the office staff, or request the capture line at the assigned counter.
Receive the printed format with the capture line.

At the ADR's Official Records Office:

Go to the ADR that controls your tax debt, with the documents requested in the section "What requirements must I meet?"
Deliver the Format 47/CFF Procedure Request Request for format for payment of federal contributions for taxpayers registered in the RFC, contained in Annex 1 and the documentation to the tax authority that will handle your procedure.
Receive your acknowledgment and wait for a response from the authority.

Subsequently, log in to the banking portal or go to the counter of the banking institution to make the corresponding payment if you are an individual; if you are a legal entity, make your payment through the banking portal.

Friday, July 17, 2026 OFFICIAL GAZETTE 517

What requirements must I meet?

On the SAT Portal:

Format 47/CFF Procedure Request Request for format for payment of federal contributions for taxpayers registered in the RFC, contained in Annex 1, duly completed.

On MarcaSAT:

Document notified by the SAT.

At SAT offices:

Official identification in original.
Resolution of determined tax credits notified by the SAT or by the competent authority.
Format 47/CFF Procedure Request Request for format for payment of federal contributions for taxpayers registered in the RFC, contained in Annex 1, duly completed.

At the Official Records Office of the ADR that controls the tax debt:

Official identification in original.
In case of legal representation, certified copy and copy of the document accrediting the representation.
Format 47/CFF Procedure Request Request for format for payment of federal contributions for taxpayers registered in the RFC, contained in Annex 1, duly completed electronically or by hand with block letters and legible, in two copies.

Consult the official identifications, proof of address, and instruments to accredit representation accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address, and instruments to accredit representation, of this Annex.

What conditions must I meet?
Have an RFC and Password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

On the SAT Portal:
Log in to the SAT Portal, at the link indicated in the section "Where can I submit it?" click on Procedures and services / More procedures and services / Compliance tools / Submit your clarification, guidance, service or request / Consult your request or notice / Steps to follow / 1. Log in to the Service / register on Mi portal, your RFC, Password and choose Log in / select the option Internet Services / Service or requests / Consult, enter your Folio Number provided and choose Search.

In person:
At the Collection office where you submitted your request, with the presentation acknowledgment.

No.

Resolution of the procedure or service
Once the request is sent, if you meet the requested requirements, you will obtain the FCF with a valid capture line.

What document do I obtain at the end of the procedure or service?
What is the validity of the procedure or service?
Receipt acknowledgment.
In case the request is admissible: FCF with capture line.
The deadline indicated on the FCF with capture line.

518 OFFICIAL GAZETTE Friday, July 17, 2026

ATTENTION CHANNELS

Inquiries and doubts
Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Central Mexico time, except non-working days, from anywhere in the country 55 627 22 228 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Virtual Office. You can access this attention channel by scheduling your appointment at the following link: https://citas.sat.gob.mx/ Personal attention at SAT offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias MarcaSAT 55 627 22 728 option 8.

Additional Information
In order for the tax authority to be in a position to resolve the clarification or service request within the established timeframes, it must be presented in the terms specified in this procedure sheet. However, when you have erroneously submitted your procedure or service, selecting a different label than the one indicated in this sheet for the case of clarification, the time limit for the authority to resolve the procedure or service will begin to run once it has been assigned to the competent area. Nevertheless, your request will be considered submitted on the date it was received in accordance with what is stated in your receipt acknowledgment.

Legal Basis
Articles 2, 4, 6, 17-A, 18, 20, 21, 31, first and second paragraphs, and 65 of the CFF.

48/CFF Request for authorization for flexible installment payments during the exercise of verification powers.

Procedure
Service
Description of the procedure or service Amount Request the payment of your debts through the flexible installment payment modality when you wish to correct your tax situation at any stage within the exercise of verification powers and before the resolution determining the tax credit is issued. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted?
Individuals.
Legal entities.
When the tax authority has communicated to you the amount of the debt to be corrected.

Where can I submit it? On the SAT Portal:
www.sat.gob.mx
At SAT Collection offices located at the addresses indicated in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Friday from 08:00 to 14:30 hrs., at the Official Records Office of Collection. At the office of the federal entity exercising verification powers over you.

Friday, July 17, 2026 OFFICIAL GAZETTE 519

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

On the SAT Portal:

Log in to the SAT Portal, at the link in the section "Where can I submit it?" click on Procedures and services / More procedures and services / Compliance tools / Submit your clarification, guidance, service or request / Submit requests or notices / Steps to follow / 1. Log in to the Service.
Enter RFC and Password, and choose Log in.
Go to the sections: Internet Services / Service or requests / Request and a form will appear.
Complete the form as follows:
In the section Service Description, in Procedure select the option INSTALLMENT PAYMENT 66 AND 66-A CFF; Directed to: ADR; *Subject: Request for authorization for flexible installment payments during the exercise of verification powers; Description: Briefly state the reason, period(s), and concept(s) for which you are submitting your request. Attach File: select Choose file and select Format 48/CFF Procedure Request Request for authorization for flexible installment payments during the exercise of verification powers, contained in Annex 1, which you can download by following these steps: Go to the SAT Portal at www.sat.gob.mx / click on the "Procedures and services" tab / Select "Tax Debts" / Subsequently in the "Additional material" section / click on "Related content" select the option Format 48/CFF Procedure Request Request for authorization for flexible installment payments during the exercise of verification powers and the digitized documents in PDF format containing the information you will upload, indicated in the section "What requirements must I meet?" and choose Upload, choose Send, a receipt acknowledgment is generated containing the procedure number and your receipt acknowledgment with which you can follow up on your request, print it or save it.
Review your request case within seven days to verify if additional information was requested; if so, you will have ten days to deliver it; if you exceed that deadline, it is necessary to resubmit your request.

In person:

Go to the offices of the corresponding ADR or to the offices of the authority of the federal entity exercising verification powers over you with the documentation mentioned in the section "What requirements must I meet?"
Deliver the Format 48/CFF Procedure Request Request for authorization for flexible installment payments during the exercise of verification powers, contained in Annex 1 and the requested documentation to the staff handling your procedure.
Receive the stamped format as a receipt acknowledgment.

In case of non-compliance:
When you do not meet any of the requirements indicated in the following section, within seven days following the receipt of your request, you will be required to provide additional information, which you must deliver within ten days following the notification of said requirement. If you do not do so within said deadline or if you provide it incompletely, your request for installment payment authorization will be rejected and it will be necessary to submit a new request.

What requirements must I meet?

Format 48/CFF Procedure Request Request for authorization for flexible installment payments during the exercise of verification powers contained in Annex 1, duly completed electronically or by hand with block letters and legible in one copy, and only for the case of being submitted in person, in two copies.
Official identification of the taxpayer or their legal representative.
In case of being a legal representative:
Instrument to accredit representation (simple copy and certified copy for comparison), or power of attorney signed before two witnesses and ratified signatures before tax authorities, notary, or public official (original and simple copy).
In the case of residents abroad or foreigners residing in Mexico, instrument to accredit that a legal representative has been designated for tax purposes (certified copy and simple copy for comparison).

Consult the official identifications, proof of address, and instruments to accredit representation accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address, and instruments to accredit representation, of this Annex.

What conditions must I meet?
Have a Password, in case the procedure is carried out through the SAT Portal.

520 OFFICIAL GAZETTE Friday, July 17, 2026

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

On the SAT Portal:
Log in through the SAT Portal, at the link in the section "Where can I submit it?"
Click on Procedures and services / More procedures and services / Compliance tools / Submit your clarification, guidance, service or request / Consult your request or notice / Steps to follow / 1. Log in to the Service. Enter your RFC, Password and choose Log in Select the option Internet Services / Service or requests / Consult, enter your folio number provided and choose Search. In case of not having a response, go to the ADR offices to receive additional information about the status of the procedure.

In person:
At the Collection or Federal Entity office where you submitted your request, with the presentation acknowledgment.

No.

Resolution of the procedure or service
Once your request and the payment plan project are received, the authority will proceed to evaluate and issue a resolution accepting or denying the payment proposal, as appropriate, which will be notified to you through the tax mailbox, in person, or at SAT offices. In the case where the authorization for the payment plan project is denied, the tax authority will proceed to conclude the exercise of verification powers and will issue the corresponding determining resolution of the tax credit.

Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information Fifteen days counted from the day following the day the request was received or the compliance with the information requirement. Seven days. Ten days.

What document do I obtain at the end of the procedure or service?
What is the validity of the procedure or service?
Receipt acknowledgment.
Authorization or denial resolution.
Varies according to the number of authorized installments.

ATTENTION CHANNELS

Inquiries and doubts
Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Central Mexico time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Personal attention at SAT offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Friday, July 17, 2026 OFFICIAL GAZETTE 521

Additional Information
The FCFs to pay from the first to the last installment of the chosen period or authorized term or the corresponding to the deferred amount will be delivered to you as follows:
At the SAT Collection office or at the Federal Entity office where you submitted your request.
Personal delivery at your tax address, along with the authorization resolution.
Through Mi portal, only for cases of replacement.
The payments authorized for you must be paid in the amounts and on the dates authorized for you; otherwise, you will lose the benefit.
In order for the tax authority to be in a position to resolve the clarification or service request within the established timeframes, it must be presented in the terms specified in this procedure sheet. However, when you have erroneously submitted your procedure or service, selecting a different label than the one indicated in this sheet for the case of clarification, the time limit for the authority to resolve the procedure or service will begin to run once it has been assigned to the competent area. Nevertheless, your request will be considered submitted on the date it was received in accordance with what is stated in your receipt acknowledgment.

Legal Basis
Articles 66, third paragraph and 134 of the CFF; 66 and 67 of the RCFF; Rules 2.9.10. and 2.11.4. of the RMF.

49/CFF Request for the format for payment of federal contributions for persons not registered in the RFC.

Procedure
Service
Description of the procedure or service Amount Request the FCF (capture line) in case you have a resolution of determined tax credits and are not registered in the RFC. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted?
Individuals and legal entities not registered in the RFC who must carry out the payment of tax debts.
When you require it.

Where can I submit it? MarcaSAT: 55 627 22 728 and for outside the country (+52) 55 627 22 728.
At the SAT office closest to your registered tax address.
On the SAT Portal: Log in at the following link www.sat.gob.mx At the Official Records Office of the ADR that controls the determined tax debt.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

MarcaSAT:

Call the phone number 55 627 22 728 and for outside the country (+52) 55 627 22 728, option 9, followed by option 1, from Monday to Friday from 09:00 to 18:00 hrs.

At SAT offices:

Go to the SAT office closest to your address without prior appointment, with the Format 49/CFF Procedure Request Request for the format for payment of federal contributions for persons not registered in the RFC, contained in Annex 1, which you can download by following these steps: Go to the SAT Portal at www.sat.gob.mx / click on the "Procedures and services" tab / Select "Tax Debts" / Subsequently in the "Additional material" section / click on "Related content" select the option Format 49/CFF Procedure Request Request for the format for payment of federal contributions for persons not registered in the RFC and with the documents requested in the section "What requirements must I meet?"
Request the capture line at the assigned counter.
Receive the printed format with the capture line.

On the SAT Portal

Log in to the SAT Portal at the link in the section "Where can I submit it?", click on Procedures and services / More procedures and services / Compliance tools / Submit your clarification, guidance, service or request / Citizen guidance request / Log in to the Service.
Go to the sections: Internet Services / Fiscal guidance / Guidance request, and complete the requested fields.

522 DIARIO OFICIAL Viernes 17 de julio de 2026
3. On the "Trámite" tab, select the "Pagos" option and in "Asunto" write "Solicitud de línea de captura", in "Descripción" describe your request, in "Adjuntar Archivo": Choose "Examinar" and select "Formato Solicitud de Trámite 49/CFF Solicitud del formato para pago de contribuciones federales para personas no inscritas en el RFC", contained in Annex 1 and the documents in PDF format, enter a password and send the request.
4. Keep the folio of the receipt acknowledgment of the procedure and consult the response to your request.
At the Official Office of the ADR that controls the tax debt:
1. Go to the ADR that controls your tax debt, with the documents requested in the section "What requirements must I meet?"
2. Deliver the "Formato Solicitud de Trámite 49/CFF Solicitud del formato para pago de contribuciones federales para personas no inscritas en el RFC", contained in Annex 1, and the documentation to the tax authority that will attend to your procedure.
3. Receive your acknowledgment and wait for a response from the authority.
Subsequently, enter the banking portal or go to the counter of the banking institution to make the corresponding payment if you are an individual, in case of being a corporation make your payment through the banking portal. What requirements must I meet? In MarcaSAT:
1. Document notified by the SAT.
At the SAT offices:
1. Official identification in original.
2. Resolution of determined tax credits notified by the SAT or by the competent authority.
3. "Formato Solicitud de Trámite 47/CFF Solicitud de formato para pago de contribuciones federales para contribuyentes inscritos en el RFC", contained in Annex 1, duly filled out.
At the SAT Portal www.sat.gob.mx:
1. Resolution of determined tax credits notified by the SAT or by the competent authority.
2. "Formato Solicitud de Trámite 49/CFF Solicitud del formato para pago de contribuciones federales para personas no inscritas en el RFC", contained in Annex 1, duly filled out electronically or by hand with block letters and legible, in two copies.
At the Official Office of the ADR that controls the tax debt:
1. Official identification in original.
2. Document notified by the SAT or by the competent authority.
3. "Formato Solicitud de Trámite 49/CFF Solicitud del formato para pago de contribuciones federales para personas no inscritas en el RFC", contained in Annex 1.
In case of legal representation:
4. Instrument to prove representation (simple copy and certified copy for comparison), or power of attorney signed before two witnesses and ratified signatures before the tax authorities, Notary or public notary (original and simple copy).
5. Valid official identification of the legal representative.

Consult the official identifications, proof of address, and instruments to prove representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address, and instruments to prove representation, of this Annex.
What conditions must I meet?
Not applicable.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? At the Collection office where you submitted your request, with the presentation acknowledgment. No. Resolution of the procedure or service Once the request is sent, if you meet the requested requirements, you will obtain the FCF with a valid capture line. Maximum time for the SAT to resolve the procedure or service Maximum time for the SAT to request additional information Maximum time to comply with the requested information Six days. Not applicable. Not applicable.

Viernes 17 de julio de 2026 DIARIO OFICIAL 523 What document do I obtain at the end of the procedure or service?
What is the validity of the procedure or service?
Receipt acknowledgment.
In case the request is admissible: FCF with capture line.
The deadline indicated in the FCF with capture line.
ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Mexico central time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Personal attention at SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx At the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-odenuncias MarcaSAT 55 627 22 728 option 8.
Additional information
Not applicable.
Legal basis
Articles 2, 4, 6, 17-A, 18, 20, 21, 31, first and second paragraphs, and 65 of the CFF.
…
54/CFF Request for capture line for advance payments, of controlled credits pending payment.
Procedure
Service
Description of the procedure or service Amount Request from the ADR that controls your debt(s), the FCF (capture line) to make advance payments of tax credits. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?
Individuals and corporations. When required.
Where can I present it? At the SAT Portal, through My portal, enter in the following link:
www.sat.gob.mx
At the SAT Collection offices: located at the addresses indicated in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Friday from 08:00 to 14:30 hrs. at the Official Office of Collection.
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?
At the SAT Portal:
For advance payments:

Enter the link in the section "Where can I present it?", click on Procedures and services / More procedures and
services / Compliance tools / Submit your clarification, orientation, service or request / Submit requests or notices / Steps to follow / 1. Enter the Service.
Enter your RFC and Password, and choose "Iniciar sesión" (Log in).

524 DIARIO OFICIAL Viernes 17 de julio de 2026
3. Select the options: Internet Services / Service or requests / Request and fill out the form as follows:
In the Service Description section, on the "Trámite" tab, select the option "LÍNEA CAPTURA PAGOS A CUENTA"; in "Directed to": SAT; in "Subject": Request for capture line for advance payments; in "Description":
enter the number of the resolution determining the tax credits, the name of the authority or SAT administrative unit that issued it, indicate the amount you wish to pay and provide an email address for the sending of the capture line; in "Attach File": Choose "Examinar" and select the "Formato Solicitud de Trámite 54/CFF Solicitud de línea de captura para pagos a cuenta, de créditos controlados pendientes de pago", contained in the
Annex 1, which you can download by following these steps: Enter the SAT Portal at www.sat.gob.mx / click
on the "Procedures and services" tab / Select "Tax Debts" / Subsequently in the "Additional material" section / click on "Related contents" select the option "Formato Solicitud de Trámite 54/CFF Solicitud of capture line for advance payments, of controlled credits pending payment" and the documents in PDF format that contain the information you will upload, indicated in the section "What requirements must I meet?" and choose "Cargar" (Upload); select "Enviar" (Send), the receipt acknowledgment is generated containing the folio number of the request and your receipt acknowledgment with which you can follow up on your notice, print it or save it.
4. Review your request within five days to verify if additional information was requested, in case it is,
you will have five days to send it, if you exceed that deadline it is necessary to submit a new request.
In person:
1. Go to the corresponding ADR to your address with the documentation mentioned in the section "What
requirements must I meet?"
2. Deliver the "Formato Solicitud de Trámite 54/CFF Solicitud de línea de captura para pagos a cuenta, de créditos
controlled credits pending payment", contained in Annex 1 and the requested documentation to the staff that will attend to your procedure.
3. Receive the stamped format as receipt acknowledgment.
If you do not meet any of the points indicated in the section "What requirements must I meet?" within the deadline of five days following the receipt of your request, you may be requested for additional information, which you must deliver within the deadline of five days following that in which said request is notified to you. If you do not do it within said deadline or provide it incompletely, you will be considered as having withdrawn your request and it will be necessary to present a new request. What requirements must I meet?
1. "Formato Solicitud de Trámite 54/CFF Solicitud de línea de captura para pagos a cuenta, de créditos controlados
pendientes de pago", contained in Annex 1, duly filled out electronically or by hand with block letters and legible in one copy, and only for the case of being presented in person, in two copies.
2. Valid official identification of the taxpayer or legal representative.
In case of legal representation:
Instrument to prove representation (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified signatures before the tax authorities or Public Notary (original and simple copy for comparison). Instrument to prove that the legal representative has been designated for tax purposes, in case of residents abroad or of foreigners residing in Mexico (certified copy and simple copy for comparison).

Consult the official identifications, proof of address, and instruments to prove representation,
accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address, and instruments to prove representation, of this Annex. What conditions must I meet? Have a Password in case the procedure is presented in My portal. The situation of the tax address must be located. Have submitted the annual income tax return corresponding to the last fiscal year, if obliged to do so. Have an active tax mailbox. Have your contact means updated and validated. Not be published in the lists referred to in article 69-B, second and fourth paragraphs of the CFF.

Viernes 17 de julio de 2026 DIARIO OFICIAL 525 FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Enter the SAT Portal, click on Procedures and services / More procedures and services / Compliance tools / Submit your clarification, orientation, service or request / Consult your request or notice / Steps to follow / 1. Enter the Service Enter your RFC and Password, and choose "Iniciar sesión" (Log in) and select the option: Internet Services / Service or requests / Consult, enter your Folio Number provided and select Search. In person at the SAT office corresponding to your tax address, by prior appointment, with the folio number that is found in the Receipt acknowledgment, in case of no response. No. Resolution of the procedure or service In case you meet the requirements, the authority will issue the FCF with capture line for advance payments, in case otherwise it will indicate the reason for inadmissibility, which will be notified to you in terms of article 134 of the CFF. Maximum time for the SAT to resolve the procedure or service Maximum time for the SAT to request additional information Maximum time to comply with the requested information Fifteen days. Five days. Five days. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Receipt acknowledgment. In case the request is admissible: FCF (capture line). The established in the capture line itself as the deadline to make the payment, contained in the FCF. ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Mexico central time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Personal attention at SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx At the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-odenuncias MarcaSAT 55 627 22 728 option 8.
Additional information
To the effect that the tax authority is in conditions to resolve the request for clarification or service within the deadlines established, this must be presented in the terms specified in this procedure sheet. However, when by error you have presented your procedure or service, selecting a different tag than the one indicated in this sheet for the case of clarification, the deadline for the authority to resolve the procedure or service, will start to count until it has been assigned to the competent area. Nevertheless, your request will be considered as presented on the date it has been received in accordance with what is indicated in your receipt acknowledgment. Legal basis Articles 4, 6, 17-A, 18, 20, 21, 31, 134 and 135 of the CFF; Rule 2.1.49. of the RMF.

526 DIARIO OFICIAL Viernes 17 de julio de 2026 55/CFF Request for authorization to pay debts in installments or deferred.
Procedure
Service
Description of the procedure or service Amount Request authorization to pay contributions and/or benefits in delayed form, up to twelve months or in installments up to thirty-six months. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?
Individuals and corporations. Regarding self-determined debts or in fiscal self-correction, within ten days following that in which you present the declaration. Regarding debts already controlled by the tax authority, when required. Where can I present it? At the SAT Portal:
Enter in the following link: www.sat.gob.mx
At the SAT Collection offices located at the addresses indicated in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Friday from 08:00 to 14:30 hrs., at the Official Office of Collection.
At the offices of the corresponding federal entity.
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?
At the SAT Portal:
1. Enter the SAT portal, in the link in the section "Where can I present it?" click on Procedures and services / More
procedures and services / Compliance tools / Submit your clarification, orientation, service or request / Submit requests or notices / Steps to follow / 1. Enter the Service.
2. Register in My portal, your RFC, Password and choose "Iniciar sesión" (Log in).
3. Enter the sections Internet Services / Service or requests / Request and a form will appear.
4. Fill out the form as follows:
In the Service Description section in "Trámite" select the option "PAGO A PLAZOS 66 Y 66-A CFF"; in "Directed to": ADR; in *"Subject": "Se solicita pago en parcialidades" (Payment in installments is requested) or "Se solicita pago diferido" (Deferred payment is requested). Description: briefly indicate the number of installments requested or if it is a deferred payment the date on which you request to cover the debt; "Attach File": choose "Choose file" and select the "Formato Solicitud de Trámite 55/CFF Solicitud de authorization to pay debts in installments or deferred", contained in Annex 1, which you can download by following these steps: Enter the SAT Portal at www.sat.gob.mx / click on the "Procedures and services" tab / Select "Tax Debts" / Subsequently in the "Additional material" section / click on "Related contents" select the option "Formato Solicitud de Trámite 55/CFF Solicitud de authorization to pay debts in installments or deferred", and the digitized documents in PDF format that contain the information you will upload indicated in the section "What requirements must I meet?" and choose "Cargar" (Upload); select "Enviar" (Send), the receipt acknowledgment is generated containing the folio number of the procedure and your receipt acknowledgment with which you can follow up on your request, print it or save it.
5. Review your request periodically, as within fifteen days you may be requested for missing information or
inform you of the issuance of the resolution to your request.
In person:
1. Go to the SAT Collection office corresponding to your address or to the federal entity with the
documentation mentioned in the section "What requirements must I meet?".
2. Deliver the "Formato Solicitud de Trámite 55/CFF Solicitud de authorization to pay debts in installments or
delayed", contained in Annex 1 and the requested documentation to the staff that will attend to your procedure.
3. Receive the stamped format as receipt acknowledgment.
If you do not meet any of the points indicated in the section "What requirements must I meet?", within the deadline of fifteen days following the receipt of your request, the authority will issue the request for missing information, which you must deliver within the deadline of five days following that in which the notification of said request takes effect. If you do not do it within said deadline or provide it incompletely, your request for authorization of payment in installments will not be authorized, and it will be necessary to present a new request.

Viernes 17 de julio de 2026 DIARIO OFICIAL 527 What requirements must I meet?

"Formato Solicitud de Trámite 55/CFF Solicitud de authorization to pay debts in installments or deferred",
contained in Annex 1 duly filled out electronically or by hand with block letters and legible in one copy, and only for the case of being presented in person in two copies.
Official identification of the taxpayer or their legal representative.
In case of being legal representative:
Instrument to prove representation (certified copy and simple copy for comparison) or power of attorney signed before
two witnesses and ratified signatures before the tax authorities, notary or public notary (original and simple copy for comparison).
Regarding residents abroad or foreigners residing in Mexico, instrument to prove that
the legal representative has been designated for tax purposes (original and simple copy for comparison).

Consult the official identifications, proof of address, and instruments to prove representation,
accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address, and instruments to prove representation, of this Annex. What conditions must I meet? Have a Password, in case the procedure is presented through My portal. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? At the SAT Portal:
Enter the SAT Portal, click on Procedures and services / More procedures and services / Compliance tools / Submit your clarification, orientation, service or request / Consult your request or notice / Steps to follow / 1. Enter the Service, register in My portal, your RFC, Password and choose "Iniciar sesión" (Log in), select the option Internet Services / Service or requests / Consult, enter your Folio Number provided and choose Search. In case of not having a response, go to the ADR offices, to receive additional information about the status of the procedure. In person:
At the Collection office where you submitted your request, with the presentation acknowledgment.
At the corresponding federal entity.
No.
Resolution of the procedure or service
Once your request is entered, the authority will review that you meet the established requirements.
The authority will validate the initial payment receipt included in your request, verifying that the amount corresponds to at least 20% of the debt updated to the date of the request. Within fifteen days following the entry of your request, the authority may do the following:
It will send you by tax mailbox or personally the request for missing information or documentation in your request.
In its case, as part of the request indicated in the previous point, you may be included the FCF for the payment of the difference to complete at least 20% of the updated debt. You must comply with the request for missing information or documentation in your request or payment of the difference to complete at least 20% of the updated debt to the date of payment of said difference, within five days following the date on which the notification or delivery takes effect. Take into account that, according to what is indicated in article 65 of the RCFF, while your request is resolved, you must make the subsequent monthly payments, according to the number of installments requested, no later than the same calendar day on which the initial payment was made or completed. In cases of authorization, the resolution will include the FCFs of the authorized installments, for the effect that you make the punctual payment of each installment monthly and successively.

528 OFFICIAL GAZETTE Friday, July 17, 2026

In the event that you do not meet any of the requirements or if they have been met out of time, the request will be unauthorized.

The resolution of authorization or non-authorization will be sent to your tax mailbox, within the timeframes established in the section "Maximum time for the SAT to resolve the procedure or service".

The tax authority may notify you via tax mailbox, and when notification cannot be made through this medium, the authority will carry it out through any of the means indicated in Article 134 of the CFF.

If your request was authorized, you can settle in advance the debt you are paying in installments, requesting the FCF (capture line) from the tax authority, either on the SAT Portal in the route described in the section "What do I have to do to carry out the procedure or service?", or in person, at the offices described in the section "Where can I submit it?", through a free-form written request, in which you indicate: a) Name, denomination or corporate name. b) Tax address stated in the RFC. c) Key in the RFC. d) Indicate the authority to which you are addressing. e) The purpose of the promotion. f) Email address g) Accreditation of representation of natural or legal persons, attaching the documentation indicated in items 2, 3 and 4, of the section "What requirements must I meet?", additionally manifesting and/or attaching the following:

Number of official document in which the installment payment was authorized.
Indicate the means through which the FCF with capture line will be sent to you, for the corresponding payment.
Legible copy of the payment receipt of the last installment covered.

Maximum time for the SAT to resolve the procedure or service Maximum time for the SAT to request additional information Maximum time to comply with the requested information

Fifteen days following the date of receipt of your request, in case no missing information or initial payment difference has been requested, or Fifteen days following the compliance or expiration of the timeframe for the request for missing information and/or initial payment difference.

Fifteen days following the date on which the request was submitted.
Five days following the date on which the notification of the request for missing information and/or initial payment difference takes effect.

What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?

Receipt of acknowledgment.
Resolution of authorization or non-authorization.
Varies according to the number of authorized installments.

CHANNELS FOR ATTENTION
Inquiries and doubts
Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Mexico Central Time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Virtual Office. You will be able to access this attention channel by scheduling your appointment at the following link: https://citas.sat.gob.mx/ Personal attention at SAT offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal: https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias MarcaSAT 55 627 22 728 option 8.

Friday, July 17, 2026 OFFICIAL GAZETTE 529

Additional Information
Pay your tax credits in monthly installments, with a preferential surcharge rate according to the number of installments requested: rate of 1.42%: from one to twelve monthly installments; of 1.63%: from thirteen to twenty-four monthly installments; of 1.97%: from twenty-five up to thirty-six monthly installments and up to twelve months in deferred payment with this last rate.

Cannot be paid in installments:
Contributions withheld, transferred, or collected.
Those that must be paid in the current calendar year.
Those that must be paid in the six months prior to the submission of the request.

Regardless of the installment number indicated by the FCF, the payments you make during the validity of the authorization will be applied to the oldest pending installment to be covered, including, if applicable, the update and surcharges for late payment.

It will be considered that you did not comply in time and amount with an installment, when you do not pay it by the due date, when the amount paid by the due date is less than authorized, or when you pay it with update and surcharges for default late.

In order for the tax authority to be in a position to resolve the request for clarification or service within the established timeframes, it must be submitted in the terms specified in this procedure sheet. However, when by error you have submitted your procedure or service, selecting a different label than the one indicated in this sheet for the case of clarification, the timeframe for the authority to resolve the procedure or service will begin to run until it has been assigned to the competent area. Nevertheless, your request will be considered submitted on the date it was received in accordance with what is stated in your receipt acknowledgment.

Legal Basis
Articles 18, 19, 66, first paragraph, 66-A and 134 of the CFF; 65 of the RCFF; Rules 2.2.7., 2.11.1., 2.11.2. and 2.11.6. of the RMF.

56/CFF Request to invalidate an authorization for installment payments or withdrawal of the request, due to the submission of a supplementary declaration.

Procedure
Service
Description of the procedure or service
Amount

Request that the authorization for payment in installments or deferred manner be invalidated, or indicate that you withdraw from the installment payment request submitted, because on a later date you submitted a supplementary declaration with which you modified the amounts that gave rise to the installment payment. Free Payment of rights Cost:

Who can request the procedure or service?
When is it submitted?

Natural persons.
Legal persons.
When you submitted a supplementary declaration that modifies the debt you requested to pay in installments.

Where can I submit it?
At the SAT Collection Offices located at the addresses indicated in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Friday from 08:00 to 14:30 hrs. at the Collection Office of Parts.
At the offices of the corresponding federal entity.
On the SAT Portal:
Enter at the following link: www.sat.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?
On the SAT Portal:

Enter the SAT Portal, in the link of the section "Where can I submit it?", click on Procedures and services / More procedures and services / Compliance tools / Submit your clarification, orientation, service or request / Submit requests or notices / Steps to follow / 1. Enter the Service.
Enter your RFC, Password and choose Start session.
Enter the sections Internet Services / Service or requests / Request and a form will appear.

530 OFFICIAL GAZETTE Friday, July 17, 2026

4. Fill out the form as follows:
In the section Description of the Service in Process select the option PAGO A PLAZOS 66 Y 66-A CFF; in Directed to: ADR; in *Subject: I request to invalidate the authorization for installment payments or I withdraw from the installment payment request. Description: Indicate the information of the supplementary declaration you submitted and that supports your request to invalidate the authorization for installment payments or your withdrawal from the installment payment request; Attach File: choose "Choose file" and select the Format 56/CFF Procedure Request Request to invalidate an authorization for installment payments or withdrawal of the request, due to the submission of a supplementary declaration, contained in Annex 1, which you can download by performing the following steps: Enter the SAT Portal at www.sat.gob.mx / click on the "Procedures and services" tab / Select "Tax debts" / Subsequently in the "Additional material" section / click on "Related contents" / select the option Format 56/CFF Procedure Request Request to invalidate an authorization for installment payments or withdrawal of the request, due to the submission of a supplementary declaration, and the digitized documents in PDF format containing the information you will upload, indicated in the section "What requirements must I meet?" and choose Upload; select Send, the receipt acknowledgment containing the procedure folio number and your receipt acknowledgment with which you can follow up on your request is generated, print it or save it.
5. Review your request periodically, as within seven days you may be requested missing information or informed of the resolution of your request.
In person:
1. Go to the corresponding ADR to your address or to the federal entity with the documentation mentioned in the section "What requirements must I meet?"
2. Deliver the Format 56/CFF Procedure Request Request to invalidate an authorization for installment payments or withdrawal of the request, due to the submission of a supplementary declaration, contained in Annex 1 and the requested documentation to the staff who will attend your procedure.
3. Receive the stamped format as a receipt acknowledgment.

What requirements must I meet?

Format 56/CFF Procedure Request Request to invalidate an authorization for installment payments or withdrawal of the request, due to the submission of a supplementary declaration, contained in Annex 1, duly filled out electronically or by hand with block letters and legible in one copy, and only for the case of being submitted in person, in two copies.
Official identification of the taxpayer or their legal representative.
In case of legal representation:
Instrument to accredit representation (certified copy and simple copy for verification) or power of attorney signed before two witnesses and ratified signatures before tax authorities, notary or public official (original and simple copy for verification). In the case of residents abroad or foreigners residing in Mexico, instrument to accredit that the legal representative has been designated for tax purposes (certified copy and simple copy for verification).

Consult the official identifications, proof of address and instruments to accredit representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address and instruments to accredit representation, of this Annex.

Under what conditions must I comply?
Having submitted a supplementary declaration.

On the SAT Portal:
Enter through the link of the section "Where can I submit it?", click on Procedures and services / More procedures and services / Compliance tools / Submit your clarification, orientation, service or request / Consult your request or notice / Steps to follow / 1. Enter the Service Enter your RFC, Password and choose Start session. Select the option Internet Services / Service or requests / Consult, enter your folio number provided and choose Search. In case of not having a response, go to the ADR offices, to receive additional information about the status of the procedure. In person:
At the Collection office where you submitted your request, or at the corresponding federal entity, with the receipt acknowledgment.
No.

Friday, July 17, 2026 OFFICIAL GAZETTE 531

Resolution of the procedure or service
Once your request has been entered, the authority will review that you meet the established requirements.
Within the seven days following the entry of your request, the authority may do the following:
Notify you via tax mailbox or personally of the request for missing information or documentation in your request.
In the case that no requirement has been omitted in your request, you will be notified, via tax mailbox or personally, of the resolution invalidating the authorization for installment payments. You must comply with the request for missing information or documentation in your request, within five days following the date of notification or delivery. From the analysis of your request, the authority may invalidate the authorization for installment payments. In the event that you do not meet any of the requirements, your request will be considered withdrawn.

Maximum time for the SAT to resolve the procedure or service Maximum time for the SAT to request additional information Maximum time to comply with the requested information

Seven days following the submission of the request or the compliance with the information request.
Seven days following the submission of the request.
Five days following the one on which the notification of the additional information request takes effect.

What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?

Receipt of acknowledgment.
Resolution with the response to your request.
Indefinite.

CHANNELS FOR ATTENTION
Inquiries and doubts
Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Mexico Central Time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Personal attention at SAT offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal: https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias MarcaSAT 55 627 22 728 option 8.

Additional Information
In order for the tax authority to be in a position to resolve the request for clarification or service within the established timeframes, it must be submitted in the terms specified in this procedure sheet. However, when by error you have submitted your procedure or service, selecting a different label than the one indicated in this sheet for the case of clarification, the timeframe for the authority to resolve the procedure or service will begin to run until it has been assigned to the competent area. Nevertheless, your request will be considered submitted on the date it was received in accordance with what is stated in your receipt acknowledgment.

Legal Basis
Articles 18, 19, 66 and 66-A of the CFF; Rules 1.1., 2.2.7. and 2.11.3. of the RMF.

532 OFFICIAL GAZETTE Friday, July 17, 2026

57/CFF Request for reduction of fines in accordance with Article 74 of the CFF.

Procedure
Service
Description of the procedure or service
Amount

Request the reduction of fines for infractions to tax and customs provisions pending payment.
Request the reduction of fines when you are subject to verification powers by a tax authority and opt to self-correct.
Free
Payment of rights
Cost:

Who can request the procedure or service?
When is it submitted?

Natural persons.
Legal persons.
From the day following that on which the resolution containing the tax fines is notified or from the moment the verification powers of the tax authorities begin and until before the resolution determining the amount of omitted contributions is notified.

Where can I submit it?
On the SAT Portal:
Enter at the following link www.sat.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?
On the SAT Portal:

Enter in the link of the section "Where can I submit it?", click on Procedures and services / More procedures and services / Compliance tools / Submit your clarification, orientation, service or request / Submit requests or notices / Steps to follow / 1. Enter the Service.
Enter your RFC and Password, and choose Start session.
Select the options: Internet Services / Service or requests / Request and fill out the form as follows:
In the section Description of the Service, in the Procedure tab select the option REDUCTION OF FINES ART 74 CFF in Directed to: SAT; in *Subject: Reduction of Fines 74 CFF; in Description: "Request for reduction of fines in accordance with Article 74", and briefly indicate the reason, the period(s) and amount(s) of the fines for which you request the reduction; in Attach File: Choose "Choose file" and select the Format 57/CFF Procedure Request Request for reduction of fines in accordance with Article 74 of the CFF, contained in Annex 1, which you can download by performing the following steps: Enter the SAT Portal at www.sat.gob.mx / click on the "Procedures and services" tab / Select "Tax debts" / Subsequently in the "Additional material" section / click on "Related contents" / select the option Format 57/CFF Procedure Request Request for reduction of fines in accordance with Article 74 of the CFF, and the digitized and compressed documents in .ZIP format containing the information you will upload indicated in the section "What requirements must I meet?" and choose Upload, select Send, the receipt acknowledgment containing the request folio number and your receipt acknowledgment with which you can follow up on the notice is generated, print it or save it.
Review your request within a timeframe of ten days to verify if additional information was requested, in case it is, you will have ten days to deliver it, if you exceed that timeframe it is necessary to resubmit your request.

What requirements must I meet?

Format 57/CFF Procedure Request Request for reduction of fines in accordance with Article 74 of the CFF, contained in Annex 1, duly filled out.
Additionally, you must:
In the case of a partial reduction being granted, you must make the payment of the unreduced part within a timeframe of fifteen days.
Once the reduction is authorized, you must pay the remaining debt in a single payment or comply punctually with the installment payment of the same, if you so requested. In case of legal representation:
Instrument to accredit representation or power of attorney signed before two witnesses and ratified signatures before tax authorities or public official.
Instrument to accredit that the legal representative has been designated for tax purposes, in the case of residents abroad or foreigners residing in Mexico.
Official identification.

Consult the official identifications, proof of address and instruments to accredit representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address and instruments to accredit representation, of this Annex.

Friday, July 17, 2026 OFFICIAL GAZETTE 533
What conditions must I meet?
In case you are in an audit procedure, correct yourself fully and to the satisfaction of the authority.
Pay the remaining debt within fifteen days following the date on which you are notified of the resolution.
FOLLOW-UP AND RESOLUTION OF THE PROCESS OR SERVICE How can I follow up on the process or service? Will the SAT carry out any inspection or verification to issue the resolution for this process or service? Enter the SAT Portal, click on Processes and services / More processes and services / Compliance tools / Submit your clarification, orientation, service or request / Consult your request or notice / Steps to follow / 1. Enter the Service. Capture your RFC, Password and choose Start session, select: Internet Services / Service or requests / Consult, enter your Folio Number provided and select Search. In case there is no response, go to the ADR offices to receive additional information about the status of the process. Only if required. Resolution of the process or service In case of self-correction. In the event that you meet the requirements and the reduction is authorized, you must make the payment through the corresponding declaration, or through the FCF made available by the authority that resolved the process. For debts determined by the authority. In case that you meet the requirements and the reduction of fines is authorized pursuant to Article 74 of the CFF, the authority will issue the corresponding resolution and the FCF. Otherwise, you will be provided with a response receipt stating the reason for impropriety, which will be sent through Mi portal or notified by the tax authority. Maximum time limit for the SAT to resolve the process or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information Forty-five days. Ten days. Ten days. What document do I obtain upon completing the process or service? What is the validity of the process or service? Receipt of acknowledgment. Authorization or non-authorization resolution. Indefinite. ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Mexico Central Time, except holidays, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except holidays. Personal attention at SAT offices located in different cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except holidays. SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias MarcaSAT 55 627 22 728 option 8.

534 OFFICIAL GAZETTE Friday, July 17, 2026
Additional Information
The reduction of fines pursuant to Article 74 of the CFF will be applicable to the following debts:
Final:
That have not been challenged within legal deadlines.
That, having been challenged in some administrative or jurisdictional instance, taxpayers withdraw from it.
That the validity of the debt is confirmed, the corresponding appeal, lawsuit or instance is dismissed or stayed, and this does not admit any means of defense. Consented: Those that you self-determine to correct your tax situation before the reviewing authority issues the resolution in which it determines the omission of contributions. To ensure that the tax authority is in a position to resolve the clarification or service request within the established deadlines, it must be presented in the terms specified in this process sheet. However, when by error you have submitted your process or service, selecting a different label than the one indicated in this sheet for the case of clarification, the deadline for the authority to resolve the process or service will begin to count until it has been assigned to the competent area. Nevertheless, your request will be considered filed on the date it was received in accordance with what is stated in your receipt of acknowledgment. Legal Basis Articles 18, 19, 32, 50, 74, 134 and 137 of the CFF; Rules 2.14.7., 2.14.8., 2.14.10., 2.14.11., 2.14.12. and 2.14.13. of the RMF. 58/CFF Request for reduction of fines and application of surcharge rates for extension. Process Service Description of the process or service Amount Request the reduction of fines and the application of the surcharge rate for extension of contributions determined due to the exercise of verification powers, including those withheld, provided that you had not collected or deducted them; as well as contributions that you did transfer and that you will pay directly. Request the reduction of fines and application of the surcharge rate for extension for improper compensations. Free Payment of rights Cost:
Who can request the process or service? When is it filed?
Individuals.
Corporations.
Starting from the day following the date on which the amounts of the fines are known, if an audit is being conducted, or when the respective determining resolution has been notified, or when the tax authorities have determined a compensation to be improper. Where can I submit it? On the SAT Portal:
Enter in the following link: www.sat.gob.mx
INFORMATION TO CARRY OUT THE PROCESS OR SERVICE What do I have to do to carry out the process or service?
On the SAT Portal:

Enter in the link in the section Where can I submit it?, click on Processes and services / More processes and
services / Compliance tools / Submit your clarification, orientation, service or request / Submit requests or notices / Steps to follow / 1. Enter the Service.
Capture your RFC and Password, and choose Start session.
Select the options: Internet Services / Service or requests / Request and complete the form according
to the following:
In the Service Description section, in the Process tab select the option REDUCTION OF FINES 70-A CFF; in Directed to: SAT; in *Subject: Reduction of Fines 70-A CFF; in Description: Request for reduction of fines, briefly state the reason, the period(s) and amount(s) of the fines for which you request the reduction; in Attach File: select Choose file and select the Format Request for Process 58/CFF Request for reduction of fines and application of the surcharge rate for extension contained in Annex 1, which you can download

Friday, July 17, 2026 OFFICIAL GAZETTE 535 doing the following steps: Go to the SAT Portal at www.sat.gob.mx / click on the "Processes and services" tab / Select "Tax Debts" / Subsequently in the "Additional material" section / click on "Related contents" / select the option Format Request for Process 58/CFF Request for reduction of fines and application of the surcharge rate for extension, and the digitized documents compressed in ZIP format that contain the information you will upload indicated in the section What requirements must I meet? and choose Upload, select Send, the receipt of acknowledgment is generated containing the folio number of the request and your receipt of acknowledgment with which you can follow up on your notice, print it or save it.
4. Review your request within twenty days to verify if additional information was requested, in case so,
you will have fifteen days to deliver it, if you exceed that deadline it is necessary to resubmit your request.
What requirements must I meet?

Format Request for Process 58/CFF Request for reduction of fines and application of the surcharge rate for extension,
contained in Annex 1, duly completed.
Additionally, you must:
In the case of a partial reduction being granted, you must make the payment of the unreduced part within a period of fifteen days.
Once the reduction is authorized, you must pay the remaining debt in a single payment or comply promptly with installment payments for the same, if you so requested. In case of legal representation:
Instrument to prove representation or power of attorney signed before two witnesses and ratified signatures before the
tax authorities or public notary.
Instrument to prove that the legal representative has been designated for tax purposes, in the case of residents
abroad or foreigners residing in Mexico.
Official identification.

Consult the official identifications, proof of address and instruments to prove representation,
accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address and instruments to prove representation, of this Annex. What conditions must I meet? In the case that, in the last three years, due to the exercise of verification powers, differences have been determined against you in the payment of taxes and accessories, these are not higher than 10% compared to those declared or, in the case of fiscal losses, are not greater than 10% of those actually suffered. Not having incurred in any of the aggravating circumstances referred to in Article 75 of the CFF at the moment when the tax authorities impose the fine, or in case, the fine for the improper compensation. Not being subject to the exercise of one or several criminal actions, for crimes established in tax legislation or not having been convicted of tax crimes, or well, from a controversy resolution procedure established in the treaties to avoid double taxation of which Mexico is a party. Not having requested in the last three years installment payments of withheld, collected or transferred contributions. FOLLOW-UP AND RESOLUTION OF THE PROCESS OR SERVICE How can I follow up on the process or service? Will the SAT carry out any inspection or verification to issue the resolution for this process or service? Enter the SAT Portal, click on Processes and services / More processes and services / Compliance tools / Submit your clarification, orientation, service or request / Consult your request or notice / Steps to follow / 1. Enter the Service. Capture your RFC and Password, and choose Start session and select the option Internet Services / Service or requests / Consult, enter your number of folio provided and select Search. In case there is no response, go to the ADR offices to receive additional information about the status of the process. No.

536 OFFICIAL GAZETTE Friday, July 17, 2026
Resolution of the process or service
In case of self-correction. In the event that you meet the requirements and the reduction is authorized, you must make the payment through the corresponding declaration, or through the FCF made available by the authority that resolved the process. For debts determined by the authority. In case that you meet the requirements and the reduction is authorized, the authority will issue the corresponding resolution and the FCF. Otherwise, you will be provided with a response receipt stating the reason for impropriety, which will be sent to you through Mi portal or notified by the tax authority. Maximum time limit for the SAT to resolve the process or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information Forty-five days. Twenty days. Fifteen days. What document do I obtain upon completing the process or service? What is the validity of the process or service? Receipt of acknowledgment. Authorization or non-authorization resolution. Indefinite. ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Mexico Central Time, except holidays, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except holidays. Personal attention at SAT offices located in different cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except holidays. SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias MarcaSAT 55 627 22 728 option 8.
Additional Information
This benefit may proceed when the tax authority has exercised its verification powers on more than one occasion, in the three immediate previous exercises to the date on which the sanction was determined and there are differences for receivable tax credits higher than the percentages established in Article 70-A, fraction II of the CFF, provided that such debt is fully guaranteed. The reduction of fines pursuant to Article 70-A of the CFF will be applicable to the following debts:
Final:
That have not been challenged within legal deadlines.
That, having been challenged in some administrative or jurisdictional instance, taxpayers withdraw from it.
That due to confirming the validity of the debt, the corresponding appeal, lawsuit or instance is dismissed or stayed, and this does not admit any means of defense. Consented: Those that you self-determine to correct your tax situation before the reviewing authority issues the resolution in which it determines the omission of contributions. To ensure that the tax authority is in a position to resolve the clarification or service request within the established deadlines, it must be presented in the terms specified in this process sheet. However, when by error you have submitted your process or service, selecting a different label than the one indicated in this sheet for the case of clarification, the deadline for the authority to resolve the process or service will begin to count until it has been assigned to the competent area. Nevertheless, your request will be considered filed on the date it was received in accordance with what is stated in your receipt of acknowledgment. Legal Basis Articles 18, 19, 20, 37, 70-A, 75 and 134 of the CFF; 74 of the RCFF; 11 of the LIF; Rules 2.14.1., 2.14.2., 2.14.3. and 2.14.4. of the RMF. …

Friday, July 17, 2026 OFFICIAL GAZETTE 537
60/CFF Request for offering, expanding, substituting guarantee of fiscal interest and request for appraisal (in case of offering goods) or appraisal carried out by authorized persons. Process Service Description of the process or service Amount Guarantee your tax debts, so that the authority does not initiate collection or well, when you have challenged them. Free Payment of rights Cost:
Who can request the process or service? When is it filed?
Individuals.
Corporations.
Orientation for the process:
Within five days following the date on which you have been notified of the resolution on which you intend to guarantee.
Offering:
Within thirty days following the date on which the notification of the resolution on which you guarantee the fiscal interest takes effect.
When you request installment payments on related debts, embedded or deriving from the commission of some crime of a tax nature, for which the respective complaint or lawsuit has been filed. When you fail to pay two installments in time and amount. Expansion or update:
Each year, the deadline starts counting from the issuance of the acceptance letter of the guarantee; or well, if the same remains sufficient and valid, until such conditions do not change. Regarding letters of credit, within five days following the modification of its original text, by expansion or decrease of the maximum available amount and/or when the validity date is updated. Substitution and appraisal:
When you require it.
Where can I submit it? At the ADR offices of the SAT:
You must register your appointment on the SAT Appointments Portal, in the following link: https://citas.sat.gob.mx/ and subsequently attend on the scheduled day and time to the ADR office of the SAT that you selected, according to the addresses indicated in the following link: https://www.sat.gob.mx/portal/public/directorio INFORMATION TO CARRY OUT THE PROCESS OR SERVICE What do I have to do to carry out the process or service? In person:

On the day of your appointment go to the ADR corresponding to your tax domicile with the documentation mentioned in the
section What requirements must I meet?
Consult with your advisor any doubts you have regarding the offering of guarantee, or well, deliver the
corresponding documentation to the modality you offer to the staff who will handle your process.
Review with the SAT staff who will assist you, the documentation of the offered modality and in case it is
proceeding to start its study and qualification, you must deliver your free writing (format/GIF) in the Official Part.
If the reception of your process is proceeding, receive the free writing (format/GIF) stamped as receipt of acknowledgment, which
does not represent the acceptance of the guarantee.
If due to the qualification of the documentation presented, it concludes that you do not meet any of the points
indicated in the section What requirements must I meet?, within the deadline of fifteen days following the reception of your request, you may be required to provide additional information, which you must deliver within the deadline of fifteen days following the date on which the notification of the requirement takes effect. If you do not comply within said deadline or the provide it incompletely, your request will be rejected and it will be necessary to present a new one.

538 OFFICIAL GAZETTE Friday, July 17, 2026
What requirements must I meet?

Free writing signed and in two copies, in which you indicate:
The modality of guarantee you offer pursuant to Article 141 of the CFF.
Name, denomination or corporate name.
Tax domicile manifested in the RFC.
Key in the RFC.
Domicile for hearing and receiving notifications.
Authority to which you address.
The purpose of the request: offering, expanding or substituting guarantee of fiscal interest, or well, request for appraisal, (in case of offering goods), or appraisal carried out by authorized persons. In case of the update to the letter of credit, by amount or validity, you must also indicate in your request, what consists the modification made. Email address.
Official identification of the taxpayer or in case of the legal representative.
Format of Guarantee of Fiscal Interest, which you can download in the following link:
https://ampocdevbuk01a.s3.us-east-1.amazonaws.com/Formato_Garatia_Interes_Fiscal_d6ba05c6f8.pdf, as well as the corresponding annexes to the type of modality of guarantee offered that are indicated in Table 32 of this process sheet.
The format for the payment of federal contributions with capture line for the payment of execution expenses for
offering of guarantee, only in the case that it is a requirement of the modality offered, which you can request by phone to MarcaSAT: 55 627 22 728 or, which they can provide you at the ADR office of the SAT where you carried out your process.
When you offer before the SAT a guarantee regarding tax credits determined by federal authorities,
you must attach your letter of offer, simple copy of the determining document that was notified to you by said authorities.
Documentation that proves the modifications made to the letter of credit by expansion or decrease of the
maximum available amount or update of the validity date.
In case of legal representative:
Instrument to prove representation (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary (original). Regarding residents abroad or foreigners residing in Mexico, instrument to prove that he has been designated as legal representative for tax purposes, in the case of residents abroad or foreigners residing in Mexico (certified copy).

Consult the official identifications, proof of address and instruments to prove representation,
accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address and instruments to prove representation, of this Annex. What conditions must I meet? Not applicable. FOLLOW-UP AND RESOLUTION OF THE PROCESS OR SERVICE How can I follow up on the process or service? Will the SAT carry out any inspection or verification to issue the resolution for this process or service? In person:
At the ADR office of the SAT where you presented your request, with the presentation receipt.
Yes, the ADR that knows the process, will carry out the qualification of the guarantee and if necessary carry out a physical inspection of the property offered, to have certainty of its existence and conditions. Resolution of the process or service If you meet all the requirements, the authority before which you presented your process, will issue a resolution of acceptance, which will be notified to you in terms of Article 134 of the CFF. If you do not meet any of the points indicated in the section What requirements must I meet?, you may be required to provide additional information, which you must deliver within the established deadline. If you do not do so, or provide it incompletely, your request will be rejected and it will be necessary to present a new one if proceeding.

Friday, July 17, 2026 OFFICIAL GAZETTE 539

Maximum deadline for the SAT to resolve the procedure or service.
Maximum deadline for the SAT to request additional information.
Maximum deadline to comply with the requested information.
Three months. Fifteen days. Fifteen days.

What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
Resolution of acceptance or non-acceptance of the guarantee.
Annual.
Once the guarantee is accepted, its expansion, substitution, reduction, or modification, and until the debt is covered or it ceases to have effect, the guarantee must be expanded each year to cover the amount of the updated credit and its surcharges.

CHANNELS FOR ATTENTION

Inquiries and doubts
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Central Mexico time, except on non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except on non-working days. Personal attention at SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio

Complaints and reports
SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias

MarcaSAT 55 627 22 728 option 8.

Additional Information
See table 32, to know the requirements you must meet according to the type of guarantee you offer.
The original appraisal must be issued by any of the following appraisers:
The Institute of Administration and Appraisal of National Goods.
Credit institutions.
Public brokers who have a current registration with the Ministry of Economy.
Companies dedicated to the buying and selling or auction of goods.
Persons who hold a professional license for appraisers issued by the Ministry of Public Education.
Associations that group colleges of appraisers, whose members hold a professional license in appraisal issued by the Ministry of Public Education.
Associations that group experts who hold a professional license for appraisers, issued by the Ministry of Public Education.
The appraisal must be presented in original, at the ADR where you started your procedure, within eight days following the day on which the appraisal diligence was carried out. The appraisal must contain a photographic report that allows for the full identification of the good or goods appraised. In the event that you wish for the authority to manage the preparation of your appraisal, you must attach a request for its realization, which will be processed before any of the institutions or persons authorized mentioned in the first paragraph of this section. Once the budget for the appraisal is known, the authority will inform you of the amount you must pay and the method through which it will be made, which you must cover in full to the service provider, in order for the requested appraisal to be carried out. In the event that you have a debt that you are paying in installments or in a deferred manner, and the tax authority requires you to present the guarantee of fiscal interest due to non-compliance with payments, you may choose to offer your guarantee through any of the modalities authorized in the current CFF, with the exception of what is established in rule 2.11.5.

Legal Basis
Articles 65, 66, 66-A, 134, 141 and 150 of the CFF; 3, 78, 81 to 88 of the RCFF; 46, fraction VIII of the Law of Credit Institutions; Rules 2.1.35., 2.11.1., 2.11.5., 2.12.7., 2.12.8. and 2.12.11. of the RMF.

540 OFFICIAL GAZETTE Friday, July 17, 2026
Table 32 FISCAL GUARANTEES
Mandatory requirements according to the type of guarantee to conclude the procedure at the SAT ADR office:

Deposit Receipts | Natural Person | Legal Entity Original deposit receipt issued by Banco del Bienestar, S.N.C. or authorized institution, with issue date, legible folio number and with the autograph signature of the official who issues it. | X | X Issued in favor of the TESOFE or the decentralized organism competent to collect fiscal credits coercively. | X | X Contain the name, denomination or corporate name of the taxpayer, as well as your RFC, data on the debt being guaranteed (number of the determining office and/or concepts) and indicate the amount thereof in numbers and letters. | X | X In the event that legal entities are in the process of merger or spin-off of companies, indicate the name, RFC key and current fiscal address of the merged and merging society, or in its case, the split and splitting society. | | X

Letter of Credit | Natural Person | Legal Entity Original letter of credit issued by one of the credit institutions indicated on the SAT Portal, in favor of the TESOFE or the decentralized organism competent to collect fiscal credits coercively and according to the terms and conditions established in the fiscal interest guarantee format published on the SAT Portal. | X | X Contain the name, denomination or corporate name of the taxpayer, RFC, current fiscal address, general data of the debt being guaranteed, and indicate in numbers and letters the amount for which it is issued. In the event that legal entities are in the process of merger or spin-off of companies, indicate the name, RFC key and current fiscal address of the merged and merging society, or in its case, the split and splitting society. | X | X Contain the name and address of the ADR corresponding to your current fiscal address at the time of the offer. | X | X Specify in the body of the same the start and end date of its validity, as well as the maximum date for its effectiveness; in addition to indicating the address that the credit institution has designated to require payment of this. | X | X

Pledge | Natural Person | Legal Entity
Inventory of the goods offered, with detailed description [Type of good (generic name that characterizes it), invoice number, quantity, brand, model, serial number, type of material] and indicate the address where they are located. | X | X Original or certified copy by a public notary (for comparison) of the invoices or documents that prove ownership of the goods, in case of being a second or subsequent owner, such documents must contain the endorsement that proves this. Invoices must contain fiscal folio number, RFC of the issuer and the recipient, date of issue and SAT certification date. | X | X Indicate the date and place where SAT personnel must present themselves, to accompany the appraiser to carry out the appraisal in order to show the good(s) to be appraised, which must not exceed ten days following the presentation of the offer letter or, in its case, request to prepare an appraisal of the good(s) offered as guarantee, specifying the data of the person who will accompany the appraiser in the physical review. | X | X

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Declaration under oath if the good(s) offered guarantee(s) other debts and in its case mention the number(s) of resolution. | X | X Original or certified copy of the power of attorney for acts of domain through which the legal representative proves their personality and faculties to dispose of the good(s) offered as guarantee. | X | X Original appraisal of the good(s) offered, issued by a person authorized under rule 2.1.35., which must include a photographic report that allows for the full identification of the good(s) appraised and the detailed description of the method used for its appraisal, which you must exhibit at the SAT ADR office where you started your procedure, within eight days following the day on which the appraisal diligence was carried out. | X | X When the goods offered to guarantee the fiscal interest are owned by one or more third party(s), you must present invoices in their name, as well as the letter in which they manifest their willingness to assume joint and several liability, which must be issued before a public notary or before the tax authority entrusted with the collection of the fiscal credit, in the latter case the declaration must be made in the presence of two witnesses. In addition to the original or certified copy of the power of attorney for acts of domain through which the legal representative of the jointly liable party proves their personality and faculties to dispose of the good(s) offered as guarantee. | X | X Proof of payment of execution expenses. | X | X

Mortgage | Natural Person | Legal Entity
Original or certified copy by a public notary of the public deed or title of ownership that proves you as the legitimate owner of the good, duly registered in the Public Registry of Property and Commerce for comparison. | X | X Original certificate of freedom from encumbrances issued by the Public Registry of Property and Commerce with an issue date not greater than three months from the date of presentation of the offer for comparison. | X | X Last payment slip of the property tax. | X | X Indicate the date, time and exact location of the real estate to be appraised, where SAT personnel must present themselves, to accompany the appraiser to carry out the appraisal in order to show the good, or in its case, request to prepare an appraisal of the good(s) offered as guarantee, specifying the data of the person who will accompany the appraiser in the physical review. | X | X In the event that the information regarding the address, contained in the deed that supports the ownership of the real estate, does not correspond to the current address, you must attach a real folio containing the cadastral key, as well as the Certificate of key and cadastral value current with an issue date not greater than three months from the date of presentation of the offer, in order to prove the current address of the real estate. | X | X In the event that the real estate is not delimited by a wall or perimeter fence, you must present an act or document of boundary survey issued by a judge or the cadastral authority of the Entity in which the real estate is located, in which the signals fixed to identify the legal limits of the property must be recorded. | X | X Declaration under oath if the good(s) offered guarantee(s) other debts and in its case mention the number(s) of resolution. | X | X

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Original or certified copy of the power of attorney for acts of domain through which the legal representative proves their personality and faculties to dispose of the good(s) offered as guarantee. | X | X Original appraisal of the good(s) offered, issued by an authorized person, which must include a photographic report that allows for the full identification of the good(s) appraised and the detailed description of the method used for the appraisal, which you must exhibit at the SAT ADR office where you started your procedure, within eight days following the day on which the appraisal diligence was carried out. | X | X When the goods offered to guarantee the fiscal interest are owned by one or more third parties, you must present a letter in which they manifest their willingness to assume joint and several liability, which must be issued before a public notary or before the tax authority entrusted with the collection of the fiscal credit, in the latter case the declaration must be made in the presence of two witnesses. In addition to the original or certified copy of the power of attorney for acts of domain through which the legal representative of the jointly liable party proves their personality and faculties to dispose of the good(s) offered as guarantee. | X | X Proof of payment of execution expenses. | X | X

Surety Bond | Natural Person | Legal Entity
Original surety bond policy issued by one of the institutions authorized to issue fiscal surety bonds, indicated on the SAT Portal, which must be issued in favor of the TESOFE or the decentralized organism competent to collect fiscal credits coercively with the autograph or advanced electronic signature of the officials who issue it. | X | X In the case of a surety bond policy in digital document, you must attach the files in PDF format. | X | X The surety bond policy must contain the identification data of the taxpayer, general data of the debt, indicate in numbers and letters the amount for which it is issued, the reason and the corresponding clauses. In the event that legal entities are in the process of merger or spin-off of companies, the name, RFC key and current fiscal address of the merged and merging society, or in its case, the split and splitting society, must be indicated. | X | X

Joint and Several Liability | Natural Person | Legal Entity Letter through which the third party manifests their willingness to assume joint and several liability before a public notary or before the tax authority entrusted with the collection of the fiscal credit, in the latter case, the declaration must be made in the presence of two witnesses. | X | X Original or certified copy of the power of attorney for acts of domain, through which the legal representative of the jointly liable party proves their personality and faculties to dispose of the good(s) offered as guarantee. | X | X

Administrative Seizure | Natural Person | Legal Entity a) Tangible movable goods:
Original or certified copy by a public notary (for comparison) of the invoices or documents that prove ownership of the goods, in case of being a second or subsequent owner, such documents must contain the endorsement that proves this. The invoices must contain, fiscal folio number, RFC of the issuer and the recipient, date of issue and SAT certification date. | X | X

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Indicate the date, time and place where SAT personnel must present themselves, to accompany the appraiser to carry out the appraisal in order to show the good(s) to be appraised, which must not exceed ten days following the presentation of the offer letter or, in its case, request to prepare an appraisal of the good(s) offered as guarantee, specifying the data of the person who will accompany the appraiser in the physical review. | X | X Inventory of the goods offered, with detailed description according to the characteristics of the good, [Type of good (generic name that characterizes it), Invoice No., quantity, brand, model, Serial No., type of material] and indicate the address where they are located. | X | X Proof of payment of execution expenses. | X | X Original or certified copy of the power of attorney for acts of domain through which the legal representative proves their personality and faculties to dispose of the good(s) offered as guarantee. | | X When the goods are owned by one or more third parties, a letter will be presented in which they manifest their willingness to assume joint and several liability, which must be issued before a public notary or before the tax authority entrusted with the collection of the fiscal credit, in the latter case the declaration must be made in the presence of two witnesses. In addition to the original or certified copy of the power of attorney for acts of domain through which the legal representative of the jointly liable party proves their personality and faculties to dispose of the good(s) offered as guarantee. | X | X Declaration under oath if the good(s) offered guarantee(s) other debts and in its case mention the number(s) of resolution. | X | X Original appraisal of the good(s) offered, issued by an authorized person, which must include a photographic report that allows for the full identification of the good(s) appraised and the detailed description of the method used for the appraisal, which you must exhibit at the SAT ADR office where you started your procedure, within eight days following the day on which the appraisal diligence was carried out. | X | X

b) Immovable goods except for real estate with characteristics of rural plots:
Original or certified copy of the public deed or title of ownership that proves you as the legitimate owner of the good, which must be registered in the Public Registry of Property and Commerce. | X | X Original certificate of freedom from encumbrances issued by the Public Registry of Property and Commerce with an issue date not greater than three months from the date of presentation of the offer. | X | X Last payment slip of the property tax. | X | X Indicate the date, time and exact location of the real estate to be appraised, where SAT personnel must present themselves, to accompany the appraiser to carry out the appraisal in order to show the good, or in its case, request to prepare an appraisal of the good(s) offered as guarantee, specifying the data of the person who will accompany the appraiser in the physical review. | X | X In the event that the information regarding the address, contained in the deed that supports the ownership of the real estate, does not correspond to the current address, you must attach a real folio containing the cadastral key, as well as the Certificate of key and cadastral value current with an issue date not greater than three months from the date of presentation of the offer, in order to prove the current address of the real estate. | X | X Proof of payment issued for execution expenses. | X | X

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When the goods are owned by one or more third parties, a letter will be presented in which they manifest their willingness to assume joint and several liability, which must be issued before a public notary or before the tax authority entrusted with the collection of the fiscal credit, in the latter case the declaration must be made in the presence of two witnesses. In addition to the original or certified copy of the power of attorney for acts of domain through which the legal representative of the jointly liable party proves their personality and faculties to dispose of the good(s) offered as guarantee. | X | X Declaration under oath if the good(s) offered guarantee(s) other debts and in its case mention the number(s) of resolution. | X | X Original or certified copy of the power of attorney for acts of domain through which the legal representative proves their personality and faculties to dispose of the good(s) offered as guarantee. | X | X Original appraisal of the good(s) offered, issued by an authorized person, which must include a photographic report that allows for the full identification of the good(s) appraised and the detailed description of the method used for the appraisal, which you must exhibit at the SAT ADR office where you started your procedure, within eight days following the day on which the appraisal diligence was carried out. | X | X In the event that the real estate is not delimited by a wall or perimeter fence, you must present an act or document of boundary survey issued by a judge or the cadastral authority of the Entity in which the real estate is located, in which the signals fixed to identify the legal limits of the property must be recorded. | X | X

c) Business Negotiation:
Original or certified copy by a public notary of the constitutive act of the business negotiation duly registered in the Public Registry of Property and Commerce. | | X Proof of payment of execution expenses. | X | X Indicate the date, time and place where SAT personnel must present themselves, to accompany the appraiser to carry out the appraisal in order to show the good(s) that make up the business negotiation, which must not exceed ten days following the presentation of the offer letter or, in its case, request to prepare an appraisal of the good(s) offered as guarantee, specifying the data of the person who will accompany the appraiser in the physical review. In both cases, you must specify the goods that make up the business negotiation and that, in addition, are susceptible to their seizure in the administrative route, in terms of article 141, fraction VI of the CFF. | X | X Inventory of the goods that make up the business negotiation with detailed description according to the characteristics of the goods [Type of good (generic name that characterizes it), Invoice No., quantity, brand, model, Serial No., type of material] and indicate the address where they are located. | X | X Financial statements of the last three months. | X | X Annual declarations of the last 2 tax years. | X | X Original certificate of freedom from encumbrances issued by the Public Registry of Property and Commerce with an issue date not greater than three months from the date of the offer. | X | X The data contained in the constitutive act of the business negotiation offered as guarantee, the certificate of freedom from encumbrances and the appraisal presented, must coincide. | X | X

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Declaration under oath of truthfulness if the asset(s) offered guarantee other debts and, if applicable, mention the resolution number(s).
X X

Original or certified copy of the power of attorney for acts of ownership through which the legal representative accredits personality and powers to dispose of the asset(s) offered as collateral. X X

Original appraisal of the asset(s) offered, issued by an authorized person, which must include a photographic report allowing full identification of the appraised asset(s) and a detailed description of the method used for the valuation, which you must present at the SAT Revenue Administration Office (ADR) where you started your procedure, within eight days following the day the appraisal diligence was carried out. X X

In the case of offering embargo in the administrative channel of negotiation for the payment of tax debts in installments, you must also specify:
a) The fixed assets that make up the negotiation, as well as their value pending deduction in Income Tax (ISR), updated from the date they were acquired until the month immediately preceding the presentation of the guarantee. b) The investments you have in land, the securities representing ownership of assets, and the following assets:

Other securities.
Gold or silver pieces that had the character of national or foreign currency and pieces denominated "troy ounces."
c) The encumbrances or debts arising from revenues that the Federation should have collected, with the exception of debts guaranteed with pledge or mortgage, of alimony, of salaries accrued in the last year, or of indemnifications to workers reported by the negotiation, indicating the amount of the debt and its accessories claimed, as well as the name and address of its creditors. X

For all offers of assets Natural Person Legal Entity In case of being married under the community property regime; original of the document in which the spouse manifests acceptance to constitute themselves as a joint obligor, duly signed; marriage certificate and valid official identification of the spouse. X

In case the asset(s) are in co-ownership, original of the document of the co-owner(s) where they manifest acceptance to constitute themselves as joint obligor(s) duly signed and original of the valid official identification(s) of the co-owner(s). X X

Documentation you must present to conclude the procedure at the ADR Natural Person Legal Entity Regarding deposit slip, letter of credit, and traditional format surety bond:
Present the original of the document. X X

Regarding offer of assets:
If you opted to present an appraisal:
Original appraisal of the asset(s) offered, issued by an authorized person, which must include a photographic report allowing full identification of the appraised asset(s) and a detailed description of the method used for the valuation, which you must present at the SAT Revenue Administration Office (ADR) where you started your procedure, within eight days following the day the appraisal diligence was carried out. X X

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Original or certified copy by a public notary of the invoices (when these are not electronic), public deed, title of ownership, or documents that accredit the ownership of the assets, according to their nature, which must contain, in case of being a second or subsequent owner, the endorsement that accredits it. X X

Original certificate of freedom from encumbrances issued by the Public Registry of Property and Commerce with an issuance date not greater than three months from the date of the offer. X X

In case the ownership of the assets belongs to a third party, the spouse, or in co-ownership:
Original of the manifestation of the owner of the asset, where they accept to constitute themselves as a joint obligor, duly signed.
X X

Indicate in the written offer of the guarantee if the assets are granted as an embargo in the administrative channel, pledge, or mortgage. X X

Decrease Natural Person Legal Entity
Original of the documentation with which you prove the validity of the decrease in the guarantee, for example, the final resolution issued by a competent authority where partial nullity or partial revocation of the tax credit that is guaranteed is declared. X X

…
63/CFF Notice to assume the obligation to pay the tax credit owed to a public entity.
Procedure Service
Description of the procedure or service Amount Assume the obligation to pay tax credits that were not covered by the public entities over which you exercise budgetary control, in substitution of these. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?
The federative entities. Once the tax authority has communicated the amount of the debt.
Where can I present it? On the SAT Portal:
Enter the following link: www.sat.gob.mx
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

Enter the link in the section "Where can I present it?", click on Procedures and services / More procedures and services / Compliance tools / Present your clarification, orientation, service or request / Present requests or notices / Steps to follow / 1. Enter the Service.
Capture your RFC and Password, and choose Log in.
Select the options Internet Services / Service or requests / Request and requisition the form as follows:
In the Service Description section, on the Procedure tab, select option 63/CFF NOTICE PAY PUBLIC ENTITY; in Directed to: SAT; in Subject: Assume the obligation to pay the tax credit or credits that were not covered by the public entity; in Description: Briefly state the reason, the period(s) and amount(s) of the tax credit(s) and its accessories; in Attach File: Choose Browse and select the Request Format 63/CFF Notice to assume the obligation to pay the tax credit owed to a public entity, contained in Annex 1, which you can download by following these steps: Enter the SAT Portal at www.sat.gob.mx / click on the "Procedures and services" tab / Select "Tax Debts" / Subsequently in the "Additional material" section / click on "Related contents" / select the option Request Format 63/CFF Notice to assume the obligation to pay the tax credit owed to a public entity, and the digitized documents compressed in ZIP format containing the information you will upload indicated in the section "What requirements must I meet?" and choose Upload, select Send, the receipt acknowledgment is generated which contains the request folio number and your receipt with which you can follow up on your notice, print it or save it.

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What requirements must I meet?
1. Request Format 63/CFF Notice to assume the obligation to pay the tax credit owed to a public entity, contained in Annex 1, duly requisitioned.
Additionally, you must attach the following:
1. Official identification.

Consult the official identifications, proof of address, and instruments to accredit representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address, and instruments to accredit representation, of this Annex.
Under what conditions must I comply?
Have a Password.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Enter the SAT Portal, click on Procedures and services / More procedures and services / Compliance tools / Present your clarification, orientation, service or request / Consult your request or notice / Steps to follow / 1. Enter the Service, capture your RFC and Password, and choose Log in and select the option Internet Services / Service or requests / Consult, enter your folio number provided and select Search. No. Resolution of the procedure or service Once the requirements are validated, the authority will issue a favorable or unfavorable response which will be communicated to you on the SAT Portal, through the assigned folio. Once with the indicated response, if it is favorable, you must follow the procedure at the Revenue Administration Office that corresponds to you, where your tax domicile is located. If it is unfavorable, review the reason and present a new notice. Maximum time limit for the SAT to resolve the procedure or Service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information Seven days. Not applicable. Not applicable. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Receipt acknowledgment. Indefinite. ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Central Mexico time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Personal attention at SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directory The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-odenuncias MarcaSAT 55 627 22 728 option 8.

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Additional Information
In order for the tax authority to be in a position to resolve the request for clarification or service within the established time limits, it must be presented in the terms specified in this procedure sheet. However, when by error you have presented your procedure or service, selecting a different label than the one indicated in this sheet for the case of clarification, the time limit for the authority to resolve the procedure or service will begin to run until it has been assigned to the competent area. Nevertheless, your request will be considered presented on the date it was received in accordance with what is indicated in your receipt acknowledgment. Legal Basis Articles 4, 5, and 145 of the CFF; Rule 2.13.18. of the RMF. … 66/CFF Request for refund of the deposit in guarantee. Procedure Service Description of the procedure or service Amount Request the return of deposits made for the purpose of guarantee to participate in an auction, if it was canceled or you were not the winner. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?
The bidders who participated in an auction that was canceled, or in which they were not winners.
Within a maximum period of two days following the day the SAT informed you by email that you were a non-winning bidder or that the auction was canceled and the deposit has not been returned automatically, due to some impossibility. Where can I present it? In person:
For the delivery of the refund of the deposit in guarantee, you may do so in person at the SAT Revenue offices located at the addresses indicated in the following link:
https://www.sat.gob.mx/portal/public/directry
The following days and hours: Monday to Friday from 08:00 to 14:30 hrs. at the Revenue Clerk's Office.
On the SAT Portal:
Enter the following link: www.sat.gob.mx
In both cases, you must provide requirements 1, 2, and 3 of the section "What requirements must I meet?"
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?
In person:

Go to the SAT offices, indicated in the section "Where can I present it?"
Deliver the Request Format 66/CFF Request for refund of the deposit in guarantee, contained in Annex 1, which you can download by following these steps: Enter the SAT Portal at www.sat.gob.mx / click on the "Procedures and services" tab / Select "Tax Debts" / Subsequently in the "Additional material" section / click on "Related contents" select the option Request Format 66/CFF Request for refund of the deposit in guarantee along with the documentation mentioned in the section "What requirements must I meet?" to the advisor who will handle the procedure.
Within a maximum period of ten days following the presentation of your request, the authority may require you for additional information, you will have ten days to deliver it, which will be counted from the day following the one on which the notification of the request for information and documentation takes effect, if you exceed that time limit, it will be considered not presented, without prejudice that you can present your request again within the time limit established in the section "When is it presented?".
The authority will have a maximum period of fifteen days to resolve, from the moment you complied with all the requirements.

Friday, July 17, 2026 OFFICIAL GAZETTE 549

On the SAT Portal:
1. Enter the SAT Portal, in the link in the section "Where can I present it?", click on Procedures and services / More procedures and services / Compliance tools / Present your clarification, orientation, service or request / Registration of clarification / Steps to follow / 1. Enter the Service.
2. Capture your RFC and Password, and click on Log in.
3. Select from the menu the option Internet Services / Clarifications / Request.
4. Fill out the form shown on the screen, as follows:
In the Service Description section, on the Procedure tab, select: 66/CFF REFUND GUARANTEES in *Subject: Refund of the guarantee; in Description: Refund of the guarantee for non-winning bidders or in case of the cancellation of the auction and that the deposit has not been returned automatically due to some impossibility; in Attach File: Choose Browse and select the Request Format 66/CFF Request for refund of the deposit in guarantee, contained in Annex 1 and the digitized documents in PDF format containing the information you will upload indicated in the section "What requirements must I meet?" and choose Upload select Send, the receipt acknowledgment is generated which contains the request folio number and your receipt with which you can follow up on your Clarification, print it or save it.
5. To verify the response to your request, enter the SAT Portal and with the folio number, check within a period of ten days following the presentation of your request, if they required you for additional information, in which case, you will have ten days to deliver it, which will be counted from the day following the one on which the notification of the request for information and documentation takes effect, if you exceed that time limit, it will be considered not presented, without prejudice that you can present your request again within the time limit established in the section "When is it presented?"; or well, consult the response issued by the authority by entering the SAT Portal, in the link in the section "Where can I present it?", according to the following steps:
Click on Procedures and services / More procedures and services / Compliance tools / Present your clarification, orientation, service or request / Consult your clarifications / Steps to follow / 1. Enter the Service. Capture your RFC and Password, and choose Log in. Select the option of Internet Services / Clarifications / Consult. Capture the Folio Number of the procedure and consult the solution granted to your request. What requirements must I meet?
1. Request Format 66/CFF Request for refund of the deposit in guarantee, contained in Annex 1
duly requisitioned electronically or by hand with block letters and legible in one copy, and only for the case of being presented in person, in two copies.
2. Official identification of the holder or, in its case, of the legal representative, in the latter case additionally you must
comply with the:
In case of Legal Representative:
Instrument to accredit legal representation (certified copy) or power of attorney signed before two witnesses and ratified the signatures before the tax authorities or public notary. Regarding residents abroad or foreigners residing in Mexico. Instrument to accredit that the legal representative has been designated for tax purposes.
3. Bank statement where the payment of the guarantee from which the return is requested is reflected.

Consult the official identifications, proof of address, and instruments to accredit representation,
accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address, and instruments to accredit representation, of this Annex. Under what conditions must I comply? Have a Password.

550 OFFICIAL GAZETTE Friday, July 17, 2026

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? In person:
At the SAT office where you carried out your procedure, with the receipt acknowledgment of your format.
On the SAT Portal:
Enter through the link in the section "Where can I present it?", click on Procedures and services / More procedures and services / Compliance tools / Present your clarification, orientation, service or request / Consult your clarifications / Steps to follow / 1. Enter the Service. Capture your RFC and Password, and click on Log in. Select the option of Internet Services / Clarifications / Consult and enter the Number of Folio of the procedure and consult your request. No. Resolution of the procedure or service If you meet the requirements, the authority before which you presented your request will issue an authorization resolution, otherwise, it will be a rejection and will indicate the reason for it, in any case, the resolution will be notified in accordance with article 134 of the CFF. Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information Fifteen days counted from the moment you complied with all the requirements. Ten days following the presentation of your request. Ten days, counted from the day following the one on which the notification of the request for information and documentation takes effect. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? In person:
Receipt acknowledgment.
Authorization or rejection resolution.
On the SAT Portal:
Folio of attention.
Authorization or rejection resolution.
Indefinite.
ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Central Mexico time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Personal attention at SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directry
The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-odenuncias MarcaSAT 55 627 22 728 option 8.

Friday, July 17, 2026 OFFICIAL GAZETTE 551
Additional Information
In order for the tax authority to be in a position to resolve the clarification or service request within the established timeframes, it must be submitted in the terms specified in this procedure sheet. However, if you have erroneously submitted your procedure or service by selecting a tag different from the one indicated in this sheet for the case of clarification, the timeframe for the authority to resolve the procedure or service will begin to run once it has been assigned to the competent area. Nevertheless, your request will be considered submitted on the date it was received in accordance with what is stated in your receipt acknowledgment. Legal Basis Articles 134, 135 and 181 of the CFF; 108 and 109 of the RCFF; Rule 2.13.10. of the RMF. 67/CFF Request for delivery of surplus from the proceeds of auction or adjudication. Procedure Service Description of procedure or service Amount Requests the delivery of the surplus of the auctioned good, in the event that there are surpluses after having covered the total tax credit and its accessories. Free Payment of rights Cost:
Who can request the procedure or service? When is it submitted?
Natural persons.
Legal entities.
Auction surpluses:
Within six months following, counted from the day after the one on which the notification of the application of the auction proceeds to the payment of tax credits takes effect. Adjudication surpluses:
When the alienation is carried out by the INDEP or when it is not carried out within the twenty-four months following the signing of the adjudication act, the owner of the good or their legal representative must request the delivery of the surplus within a period of six months counted from the expiration of the twenty-four-month period. Where can I submit it? In person:
To submit the request for delivery of surplus from auction or adjudication, you can do so in person at the SAT Collection offices, located at the addresses indicated in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Friday from 08:00 to 14:30 hrs., at the Collection Clerk's Office.
On the SAT Portal:
Enter at the following link: www.sat.gob.mx
In both cases you must provide requirements 1 and 2 from the section "What requirements must I meet?"
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?
In person:

Go to the SAT offices indicated in the section "Where can I submit it?"
Deliver the Procedure Request Form 67/CFF Request for delivery of surplus from the proceeds of auction or adjudication contained in Annex 1, which you can download by following these steps: Enter the SAT Portal at www.sat.gob.mx / click on the "Procedures and services" tab / Select "Tax Debts" / Subsequently in the "Additional material" section / click on "Related contents" select the option Procedure Request Form 67/CFF Request for delivery of surplus from the proceeds of auction or adjudication along with the documentation mentioned in the section "What requirements must I meet?" to the advisor who will handle the procedure.
Within a maximum period of ten days following the submission of your request, the authority may require you to provide additional information; you will have ten days to deliver it, which will be counted from the day after the notification of the request for information and documentation takes effect; if you exceed this period, it will be considered not submitted, without prejudice to the fact that you can submit your request again within the period established in the section "When is it submitted?"
The authority will have a maximum period of fifteen days to resolve, from the moment you have met all the requirements.

552 OFFICIAL GAZETTE Friday, July 17, 2026
On the SAT Portal:
1. Enter the SAT portal, at the link in the section "Where can I submit it?", click on Procedures and services / More procedures and services / Compliance tools / Submit your clarification, orientation, service or request / Clarification registration / Steps to follow / 1. Enter the Service.
2. Enter your RFC and Password, and click on Start session.
3. Select from the menu the option of Internet Services / Clarifications / Request.
4. Fill out the form shown on the screen, as follows:
In the Service Description section, in the Procedure tab, select the tag 67/CFF SURPLUS REQUEST; in Subject: Refund request; Description: Refund request for surplus from the proceeds of auction or adjudication; Attach File: Choose Browse and select the Procedure Request Form 67/CFF Request for delivery of surplus from the proceeds of auction or adjudication contained in Annex 1 and the digitized documents in PDF format containing the information indicated in the section "What requirements must I meet?" and choose Upload; select Send, a receipt acknowledgment will be generated containing the request folio number and your receipt with which you can follow up on your request, print it or save it.
5. To verify the response to your request, enter the SAT Portal and with the folio number, review your request within a period of ten days following the submission of your request; if you were required to provide additional information, in that case, you will have ten days to deliver it, which will be counted from the day after the notification of the request for information and documentation takes effect; if you exceed this period, it will be considered not submitted, without prejudice to the fact that you can submit your request again within the period established in the section "When is it submitted?"; or, consult the response issued by the authority by entering the SAT Portal, at the link in the section "Where can I submit it?" according to the following steps:
Click on Procedures and services / More procedures and services / Compliance tools / Submit your clarification, orientation, service or request / Consult your clarifications / Steps to follow / 1. Enter the Service Enter your RFC, Password and choose Start session. Select the option of Internet Services / Clarifications / Consult. Enter the Procedure Folio Number and consult the solution granted to your request. What requirements must I meet?
1. Procedure Request Form 67/CFF Request for delivery of surplus from the proceeds of auction or adjudication, contained in Annex 1, duly filled out electronically or by hand with block letters and legible in one copy, and only for the case of being submitted in person, in two copies.
2. Official identification of the holder or, in their case, the legal representative.
In case of legal representative:
Instrument to prove legal representation (certified copy) or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary. In the case of residents abroad or foreigners residing in Mexico, instrument to prove that a legal representative has been designated for tax purposes.

Consult the official identifications, proof of address and instruments to prove representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address and instruments to prove representation, of this Annex.
Under what conditions must I comply?
Have a Password.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? In person:
Go to the SAT office where you carried out your procedure, with the receipt acknowledgment of your form.
On the SAT Portal:
Enter through the link indicated in the section "Where can I submit it?", click on Procedures and services / More procedures and services / Compliance tools / Submit your clarification, orientation, service or request / Consult your clarifications / Steps to follow / 1. Enter the Service. Enter your RFC and Password, and choose Start session. Select the option of Internet Services / Clarifications / Consult and enter the Procedure Folio Number and consult your request. No.

Friday, July 17, 2026 OFFICIAL GAZETTE 553
Resolution of the procedure or service
If you meet the requirements, the authority before which you submitted your request will issue an authorization resolution; otherwise, it will be a rejection and will indicate the reason for it; in any case, the resolution will be notified in accordance with article 134 of the CFF. Maximum timeframe for the SAT to resolve the procedure or service Maximum timeframe for the SAT to request additional information Maximum timeframe to comply with the requested information Fifteen days counted from the moment you met all the requirements. Ten days following the submission of your request. Ten days, counted from the day after the notification of the request for information and documentation takes effect. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? In person:
Receipt acknowledgment.
Authorization or rejection resolution.
On the SAT Portal:
Attention folio.
Authorization or rejection resolution.
Indefinite.
ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
MarcaSAT Monday to Friday from 09:00 to 18:00 hrs., Mexico central time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Personal attention at SAT offices located in different cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias MarcaSAT 55 627 22 728 option 8.
Additional Information
In order for the tax authority to be in a position to resolve the clarification or service request within the established timeframes, it must be submitted in the terms specified in this procedure sheet. However, if you have erroneously submitted your procedure or service by selecting a tag different from the one indicated in this sheet for the case of clarification, the timeframe for the authority to resolve the procedure or service will begin to run once it has been assigned to the competent area. Nevertheless, your request will be considered submitted on the date it was received in accordance with what is stated in your receipt acknowledgment. Legal Basis Articles 134, 135 and 196 of the CFF; 113 of the RCFF: Rule 2.13.16. of the RMF. 68/CFF Refund Request. Procedure Service Description of procedure or service Amount Requests the refund, if you consider that the transfer made is greater than the tax credit owed or when the excess transfer results from having made a double charge of tax credits. Free Payment of rights Cost:
Who can request the procedure or service? When is it submitted?
Natural persons.
Legal entities.
When you require it.

554 OFFICIAL GAZETTE Friday, July 17, 2026
Where can I submit it? In person:
For the delivery of the refund, you can do so in person at the SAT Collection offices, located at the addresses indicated in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Friday from 08:00 to 14:30 hrs., at the Collection Clerk's Office.
On the SAT Portal:
Enter at the following link: www.sat.gob.mx
In both cases you must provide requirements 1 and 2 from the section "What requirements must I meet?"
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?
In person:
1. Go to the SAT offices indicated in the section "Where can I submit it?"
2. Deliver the Procedure Request Form 68/CFF Refund Request contained in Annex 1, which you can download by following these steps: Enter the SAT Portal at www.sat.gob.mx / click on the "Procedures and services" tab / Select "Tax Debts" / Subsequently in the "Additional material" section / click on "Related contents" select the option Procedure Request Form 68/CFF Refund Request along with the documentation mentioned in the section "What requirements must I meet?" to the advisor who will handle the procedure.
3. Within a maximum period of ten days following the submission of your request, the authority may require you to provide additional information; you will have ten days to deliver it, which will be counted from the day after the notification of the request for information and documentation takes effect; if you exceed this period, it will be considered not submitted, without prejudice to the fact that you can submit your request again within the period established in the section "When is it submitted?"
4. The authority will have a maximum period of fifteen days to resolve, from the moment you have met all the requirements.
On the SAT Portal:
1. Enter the SAT portal, at the link in the section "Where can I submit it?", click on Procedures and services / More procedures and services / Compliance tools / Submit your clarification, orientation, service or request / Clarification registration / Steps to follow / 1. Enter the Service.
2. Enter your RFC and Password, and click on Start session.
3. Select from the menu the option of Internet Services / Clarifications / Request.
4. Fill out the form shown on the screen, as follows:
In the Service Description section in the Procedure tab, select: the tag 68/CFF REFUND REQUEST in *Subject: Refund Request; in Description: Refund request for fund transfer; in Attach File: Choose Browse and select Procedure Request Form 68/CFF Refund Request contained in Annex 1 and the digitized documents in PDF format containing the information indicated in the section "What requirements must I meet?" and choose Upload, select Send, a receipt acknowledgment will be generated containing the request folio number and your receipt with which you can follow up on your request, print it or save it.
5. To verify the response to your request, enter the SAT Portal and with the folio number, review within a period of ten days following the submission of your request; if you were required to provide additional information, in that case, you will have ten days to deliver it, which will be counted from the day after the notification of the request for information and documentation takes effect; if you exceed this period, it will be considered not submitted; or, consult the response issued by the authority by entering the SAT Portal, at the link in the section "Where can I submit it?" according to the following steps:
Click on Procedures and services / More procedures and services / Compliance tools / Submit your clarification, orientation, service or request / Consult your clarifications / Steps to follow / 1. Enter the Service. Enter your RFC, Password and choose Start session. Select the option of Internet Services / Clarifications / Consult. Enter the Procedure Folio Number and consult the solution granted to your request.

Friday, July 17, 2026 OFFICIAL GAZETTE 555
What requirements must I meet?

Procedure Request Form 68/CFF Refund Request, contained in Annex 1, duly filled out, electronically or by hand with block letters and legible in one copy, and only for the case of being submitted in person, in two copies.
Official identification of the holder or, in their case, the legal representative.
In case of legal representative:
Instrument to prove legal representation (certified copy) or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary. In the case of residents abroad or foreigners residing in Mexico, instrument to prove that a legal representative has been designated for tax purposes.

Consult the official identifications, proof of address and instruments to prove representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address and instruments to prove representation, of this Annex.
Under what conditions must I comply?
Have a Password.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? In person:
At the SAT office where you carried out your procedure, with the receipt acknowledgment of your form.
On the SAT Portal:
Enter through the link in the section "Where can I submit it?", click on Procedures and services / More procedures and services / Compliance tools / Submit your clarification, orientation, service or request / Consult your clarifications / Steps to follow / 1. Enter the Service. Enter your RFC, Password and choose Start session. Select the option of Internet Services / Clarifications / Consult, enter the folio number of the procedure and consult your request. No. Resolution of the procedure or service If you meet the requirements, the authority before which you submitted your request will issue an authorization resolution; otherwise, it will be a rejection and will indicate the reason for it; in any case, the resolution will be notified in accordance with article 134 of the CFF. Maximum timeframe for the SAT to resolve the procedure or service Maximum timeframe for the SAT to request additional information Maximum timeframe to comply with the requested information Fifteen days counted from the moment you met all the requirements. Ten days following the submission of your request. Ten days, counted from the day after the notification of the request for information and documentation takes effect. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? In person:
Receipt acknowledgment.
Authorization or rejection resolution.
On the SAT Portal:
Attention folio.
Authorization or rejection resolution.
Indefinite.

556 OFFICIAL GAZETTE Friday, July 17, 2026

ATTENTION CHANNELS

Inquiries and Questions | Complaints and Reports

MarcaSAT Monday to Friday from 09:00 to 18:00 hrs., Mexico Central Time, except non-working days, from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728.

Via Chat: https://chat.sat.gob.mx, Monday to Friday from 09:00 to 18:00 hrs., except non-working days.

Personal attention at SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio

The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports).

Email: denuncias@sat.gob.mx

On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias

MarcaSAT 55 627 22 728 option 8.

Additional Information

To ensure that the tax authority is in a position to resolve the clarification request or service within the established deadlines, it must be submitted in the terms specified in this procedure sheet. However, if you have erroneously submitted your procedure or service by selecting a tag different from the one indicated in this sheet for the case of clarification, the deadline for the authority to resolve the procedure or service will begin to run from the moment it has been assigned to the competent area. Nevertheless, your request will be considered submitted on the date it was received in accordance with what is indicated in your receipt acknowledgment.

Legal Basis

Articles 134, 135 and 156-Ter of the CFF.

…

70/CFF Request for Refund of Balances in Favor and Payments of Undue Amounts Federal Tax Audit or Foreign Trade Audit.

Procedure

Service

Description of the procedure or service | Amount ---|--- Requests the refund of amounts paid unduly or balances in favor that proceed in accordance with tax provisions, as well as the refund of amounts by Resolution or Judgment, including those related to foreign trade operations. | Free Reimbursement of IVA to concessionaires who administer the refunds of IVA to foreigners with the status of tourists returning abroad by air or sea. | Payment of Rights Cost:

Who can request the procedure or service?	When is it submitted?
Individuals, among others:
Taxpayers who exercise the option referred to in Article 18-M of the IVA Law, when operations are cancelled, refunds are received or discounts or bonuses are granted for the alienation of goods, provision of services or granting of the use or temporary enjoyment of goods, carried out through technological platforms, computer applications and similar (in accordance with the requirements indicated in table 70.9. of this procedure sheet). Taxpayers who exercise the option referred to in Article 113-B of the ISR Law, to whom operations are cancelled for the alienation of goods or provision of services, carried out through technological platforms, computer applications and similar, when they had been subjected to tax withholding (in accordance with the requirements indicated in table 70.11. of this procedure sheet).	Within five years following the date on which the balance in favor was determined or the withholding or payment of the undue amount was made, as applicable. Regarding balances in favor of IEPS, diesel credit or biodiesel and their mixtures, quarterly, in the months of January, April, July and October 2026. Regarding balances in favor of IVA in pre-operational period, in the month following that in which expenses and investments are made in the pre-operational period. Regarding the reimbursement of amounts derived from the program of refunds of IVA to foreign tourists, on Mondays or, if applicable, the first business day of each week.

Who can request the procedure or service?

When is it submitted?

Individuals, among others:

Taxpayers who exercise the option referred to in Article 18-M of the IVA Law, when operations are cancelled, refunds are received or discounts or bonuses are granted for the alienation of goods, provision of services or granting of the use or temporary enjoyment of goods, carried out through technological platforms, computer applications and similar (in accordance with the requirements indicated in table 70.9. of this procedure sheet). Taxpayers who exercise the option referred to in Article 113-B of the ISR Law, to whom operations are cancelled for the alienation of goods or provision of services, carried out through technological platforms, computer applications and similar, when they had been subjected to tax withholding (in accordance with the requirements indicated in table 70.11. of this procedure sheet).

Within five years following the date on which the balance in favor was determined or the withholding or payment of the undue amount was made, as applicable. Regarding balances in favor of IEPS, diesel credit or biodiesel and their mixtures, quarterly, in the months of January, April, July and October 2026. Regarding balances in favor of IVA in pre-operational period, in the month following that in which expenses and investments are made in the pre-operational period. Regarding the reimbursement of amounts derived from the program of refunds of IVA to foreign tourists, on Mondays or, if applicable, the first business day of each week.

Friday, July 17, 2026 OFFICIAL GAZETTE 557

Legal entities, among others:
Taxpayers who import or acquire diesel or biodiesel and their mixtures for final consumption in agricultural or forestry activities, whose income does not exceed twenty times the annual value of the UMA in effect in the year 2025 for each partner or associate without exceeding two hundred times the annual value of the UMA in effect in the year 2025 (in accordance with the requirements indicated in table 70.5. of this procedure sheet). Concessionaires who administer the refunds of IVA to foreigners with the status of tourists returning abroad by air or sea (in accordance with the requirements indicated in table 70.13. of this procedure sheet).

Where can I submit it? On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/devoluciones-y-compensaciones

At the SAT office, without prior appointment, when it concerns:

Resolution or Judgment.
Individuals:
Those who receive income from salaries and wages, who have remaining balances in favor of ISR not compensated by the withholding agents.
Those who are not obliged to register with the RFC, whose balances in favor or payments of the undue amount are less than $10,000.00 (ten thousand pesos 00/100 M.N.) and do not have e.firma or portable e.firma.
Reimbursement of amounts derived from the program of refunds of IVA to foreign tourists:
At the Official Parts Office of the AGAFF located at Avenida Hidalgo, number 77, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality. C.P. 06300, Mexico City, in an attention schedule from Monday to Friday from 08:00 hrs. to 14:30 hrs.
In the cases of "Foreigners without Permanent Establishment who do not have Federal Taxpayer Registry" and of "Resolution or Judgment", when it concerns requests for refund of amounts paid unduly to the Federal Treasury due to foreign trade operations, the procedures must be submitted:
At the Official Parts Office of the AGACE, located at Avenida Hidalgo, number 77, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City. in an attention schedule from Monday to Friday from 08:00 hrs. to 14:30 hrs.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?
On the SAT Portal, individuals or legal entities, as applicable:

Enter the SAT Portal in the electronic route of the section "Where can I submit it?" of this sheet.
Select the option "Request your refund" the type of Refund you wish to request.
Go to Steps to follow, enter Tax Mailbox or if you are under an injunction select the option here, as applicable.
Enter your RFC, Password and the captcha indicated by the system, or enter with your e.firma, then press Send.
Verify that the pre-filled information, regarding your data and tax domicile, is correct, if so select Yes and choose Next.
Enter in the Procedure Information section; Origin refund, Type of Procedure, Sub-origin of the balance and Additional Information, in accordance with your request and press Next.
Enter in the Tax Data section, concept, period and exercise: Type of period, Period and Exercise, choose in accordance with your request and press Next.

558 OFFICIAL GAZETTE Friday, July 17, 2026

The system will show you the data of your declaration with the balance in favor or of the payment of the undue amount. In case your declaration is not available in the system, select Yes to answer the section Information on the balance in favor; Type of declaration: Normal or Complementary in which the balance in favor or the case of payment of the undue amount is manifested, Date of submission of the declaration: dd/mm/yyyy, Operation number: number found in the normal or complementary declaration as applicable, Amount balance in favor: Amount manifested in the normal or complementary declaration as applicable, Amount requested in refund: Amount you request in refund, if, in your case, you previously received a refund of the amount for which you present the procedure, indicate the Amount of previous refunds and/or compensations (excluding update) and press Next.
In the Bank Information section, if your CLABE registration is already present, select a CLABE account that appears automatically, choose Yes and by pressing the Attach statement icon, register it in a compressed file in ZIP format by selecting Browse, choose the path where your file is located and choose Load or in case you wish to add a new CLABE account, select the icon Add new CLABE account and Register the new CLABE account, by selecting Yes attach the statement in a compressed file in ZIP format by pressing Browse, choose the path where your file is located and select Load and Next.
Answer the question related to the ownership of the CLABE account.
Verify the bank information that appears and press Next.
Attach the PDF files that correspond in accordance with the requirements indicated in the tables of this sheet, which must be compressed in ZIP format and maximum 4 MB each. The original documents will be digitized for sending.
In the case of presenting additional documentation, not indicated or mentioned in the requirements, this must also be added to your procedure in digitized form. Press Browse to select the path where your file is located, enter the name of the document and then press Load, perform the operation as many times as necessary to attach all documentation and information.
Once the capture is completed, all information will appear, verify that it is correct, if so, send it using your e.firma.
Save or Print the receipt acknowledgment.

At the SAT offices:

Regarding the request for refund of Resolution or Judgment:
Go to the corresponding SAT office without prior appointment and request a Service turn that can be carried out without being obliged to register in the RFC.
Deliver the requested documentation in the section "What requirements must I meet?"
Regarding the request for reimbursement of amounts derived from the program of refunds of IVA to foreign tourists:
Go to the Official Parts Office of the AGAFF, indicated in the section "Where can I submit it?"
Deliver the corresponding documentation mentioned in the section "What requirements must I meet?", addressed to the Central Administration of Refunds and Compensations of the AGAFF.
Regarding the request for refund of Resolution or Judgment derived from foreign trade operations:
Go to the Official Parts Office of the AGACE, indicated in the section "Where can I submit it?", with the corresponding documentation mentioned in the section "What requirements must I meet?", addressed to the Central Administration of Legal Support of Foreign Trade Audit of the AGACE.

In the three cases:
Receive and keep the reimbursement request or the stamped receipt acknowledgment.

What requirements must I meet?
The requirements are specified in the corresponding table:

Request for refund of ISR balances in favor. | See table 70.1.
Documentation that may be required by the authority to follow up on the request for refund of ISR balances in favor. | See table 70.2.
Request for refund of IVA balances in favor. | See table 70.3.
Documentation that may be required by the Authority to follow up on the request for refund of IVA balances in favor. | See table 70.4.
Request for refund of IEPS balances in favor, Diesel Credit, or biodiesel and their mixtures. | See table 70.5.
Documentation that may be required by the authority to follow up on the request for refund of IEPS diesel credit or biodiesel and their mixtures. | See table 70.6.

Friday, July 17, 2026 OFFICIAL GAZETTE 559

Request for refund of amounts in favor of other contributions including Foreign Trade. | See table 70.7.
Documentation that may be required by the authority to follow up on the request for refund of amounts in favor of other contributions including Foreign Trade. | See table 70.8. Request for refund of undue IVA payment, for cancellation of operations carried out through technological platforms. | See table 70.9. Documentation that may be required by the authority to follow up on the request for refund of undue IVA payment, for cancellation of operations carried out through technological platforms. | See table 70.10. Request for refund of undue ISR payment, for cancellation of operations carried out through technological platforms. | See table 70.11. Documentation that may be required by the authority to follow up on the request for refund of undue ISR payment, for cancellation of operations carried out through technological platforms. | See table 70.12. Request for reimbursement of amounts derived from the program of refunds of IVA to foreign tourists. | See table 70.13.

What conditions must I meet?
Have e.firma and Password.
Additionally, regarding the request for reimbursement of amounts derived from the program of refunds of IVA to foreign tourists:
Comply with the requirements established in the Operating Rules to Administer the refunds of IVA to foreigners with the status of tourists in accordance with the General Population Law who return abroad by air or sea, which have been transferred to them in the acquisition of merchandise.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service?	Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
Enter the link:
https://www.sat.gob.mx/portal/public/tramites/devoluciones-y-compensaciones Select the option Status of your refund and go to Steps to follow, enter Tax Mailbox or if you are under an injunction select the option here, as applicable. Enter your RFC, Password and the captcha indicated by the system, or enter with your e.firma, and choose Send. Select the option that corresponds to your query in the section Procedure Query; Type of request: Choose in accordance with your request; Exercise: Choose in accordance with your request; Show Requests: Choose the one corresponding to your request and choose Search. The system will show you the status of your procedure. Regarding the request for reimbursement of amounts derived from the program of refunds of IVA to foreign tourists:
Go with a prior appointment scheduled via telephone from Monday to Friday from 09:00 to 18:00 hrs., except non-working days, from anywhere in the country 55 58 02 00 00 and from outside the country (+52) 55 58 02 00 00, to extension number 40299, of the Central Administration of Refunds and Compensations, located at Avenida Hidalgo No. 77, Module II, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, Mexico City, in an attention schedule from 09:00 hrs. to 14:00 hrs.	Yes, to verify the validity of the refund, the tax authority may:
Require you to provide clarifications, data, reports or additional documents that it considers necessary and that are related to the same.
Initiate verification powers, through the practice of visits or request for accounting and other documents and reports to be exhibited in the offices of the authority itself. Regarding the request for reimbursement of amounts derived from the program of refunds of IVA to foreign tourists:
The SAT carries out the verification and validation of the documentation provided by the concessionaire.

560 OFFICIAL GAZETTE Friday, July 17, 2026

Resolution of the procedure or service
If from the review of the information and documentation provided or that is in the possession of the tax authority, the refund is valid, the authorization will be total, otherwise the refund will be of a lesser amount or denied in its entirety, which will be notified personally or via tax mailbox. In case of total authorization, the statement of account issued by Financial Institutions will be considered as proof of payment of the respective refund. Regarding the request for reimbursement of amounts derived from the program of refunds of IVA to foreign tourists:
Reimbursement of IVA to concessionaires who administer the refunds of IVA to foreigners with the status of tourists returning abroad by air or sea.
If from the review of the information and documentation provided or that is in the possession of the tax authority, the reimbursement is valid, the authorization will be total, otherwise the reimbursement will be of a lesser amount or denied in its entirety, which will be notified personally or via tax mailbox.

Maximum deadline for the SAT to resolve the procedure or service | Maximum deadline for the SAT to request additional information | Maximum deadline to comply with the requested information ---|---|--- Forty days following the date on which the request was submitted. | Forty days when there are errors in the request data; Twenty days to issue the first request for additional information; Ten days following the date on which the first request for information and documentation has been fulfilled; and Twenty days following the submission of the SAT-08-022 request, regarding the request for reimbursement of amounts derived from the program of refunds of IVA to foreign tourists. | In a period of ten days, when you clarify the data contained in the request; Maximum in twenty days, counted from the day following the one on which the notification takes effect, regarding the first request for information and documentation; Maximum twenty days, counted from the day following the one on which the notification of the request for information and documentation takes effect, regarding the request for reimbursement of amounts derived from the program of refunds of IVA to foreign tourists; and Maximum in ten days, counted from the day following the one on which the notification of the second request takes effect.

What document do I obtain at the end of the procedure or service?	What is the validity of the procedure or service?
Receipt acknowledgment.	Indefinite.

ATTENTION CHANNELS

Inquiries and Questions | Complaints and Reports

MarcaSAT Monday to Friday from 09:00 to 18:00 hrs., Mexico Central Time, except non-working days, from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728.

Via Chat: https://chat.sat.gob.mx, Monday to Friday from 09:00 to 18:00 hrs., except non-working days.

Virtual Office. You will be able to access this attention channel by scheduling your appointment at the following link:
https://citas.sat.gob.mx/

Personal attention at SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio

The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports).

Email: denuncias@sat.gob.mx

On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias

MarcaSAT 55 627 22 728 option 8.

Friday, July 17, 2026 OFFICIAL GAZETTE 561
Additional Information
Free-form letters must contain the signature of the taxpayer or legal representative, as applicable.
In the case of presenting additional documentation not indicated or listed in the previous points, this must be added to your procedure in digitized form (compressed file in ZIP format). The original documents are digitized for sending. Similarly, regarding the request for refund of ISR balances in favor:
For remaining uncompensated ISR balances by employers, the provisions of table 70.7 of this sheet shall apply.
For Individuals who request the refund of the ISR balance in favor in the declaration of conformity in accordance with rule 2.3.2., the terms thereof shall apply. For Individuals who tax under the Simplified Trust Regime, they may request the refund of the balance in favor that they have declared in the definitive monthly declaration, in the following month, or opt to request the refund jointly, provided that such request is for the total sum of the balances in favor that have been determined in the exercise and are requested starting from January 17 of the exercise immediately following that to which said balances correspond. For Individuals who apply what is established in rules 3.13.20. and 3.13.21. and opt not to file the annual declaration, they will be able to request the refund of the ISR balance in favor in accordance with the previous paragraph. For the presentation of the refund request, they must select procedure type 153 ISR Individual. Monthly Payments. Simplified Trust Regime, in the Electronic Refund Format (FED). Similarly, regarding the request for refund of IVA balances in favor:
It shall not be considered mandatory to attach to the procedure as part of the proof of paid tax, the invoices of operations carried out with suppliers, landlords or service providers and foreign trade, which may only be requested through a request for additional information. Similarly, regarding the request for reimbursement of amounts derived from the program for refunds of IVA to foreign tourists:
The Duplicate Refund Request, Format SAT-08-022, you can download it on the SAT Portal, at the link: https://www.sat.gob.mx/portal/public/tramites/devoluciones-y-compensaciones, in the section of related documents. Similarly, regarding the request for refund of undue payment of IVA, for cancellation of operations carried out through technological platforms:
It shall not be considered mandatory to attach to the procedure as part of the proof of paid tax, the invoices of operations carried out with suppliers, landlords or service providers and foreign trade, which may only be requested through a request for additional information. Legal Basis Articles 17-D, 22, 22-B, 22-D, 37, 134, fraction I of the CFF; Titles II and IV, articles 97, 113-A, 113-B, 113-C and 113-E, of the LISR; 1-A BIS, 5, fraction VI, 18-J, 18-K, 18-L, 18-M, 31 of the LIVA; 20, Section A, fraction III of the LIF; 33 and 34 of the RCFF; 7 of the RIVA; Rules 2.1.36., 2.2.1., 2.2.2., 2.3.2., 2.3.4., 2.3.6., 2.3.8., 2.8.1.5., 3.13.7., 3.13.20., 3.13.21., 3.13.34., 4.6.1., 4.6.2., 4.6.3., 4.6.4., 9.1.5., 12.1.10., 12.3.3., 12.3.12., 12.3.17.; and Rules of Operation to Administer the refunds of the value added tax to foreigners with the quality of tourists in accordance with the General Law of Population who return abroad by air or sea, which has been transferred to them in the acquisition of goods.

562 OFFICIAL GAZETTE Friday, July 17, 2026
TABLES
Table 70.1. Request for refund of ISR balances in favor.
No. Documentation Legal Persons Individuals
Employees Professional Services Landlord Business Activity Sale of goods Other income RESICO Work paper that integrates CFDI Income, expense, payroll, withholding, etc. As applicable, supporting documentation of tax paid abroad; among others. X Letter in which you manifest the proportion of your participation in the co-ownership and the name of the common representative, as well as the work sheet that shows the calculation made to self-determine the part that corresponds to you of the income from co-ownership. X Regarding income from trusts, trust contract, with signature of the settlor, trustees or the legal representatives, as well as the legal representative of the financial institution. X Work paper in which the determination and payment of payments made previously is broken down. X As applicable, fiscal receipts and account statements that prove the application of the Decree for Educational Services and the receipts that cover 80% of the personal deductions declared in your declaration. X Work paper in which the determination and payment of provisional payments declared in the annual declaration is broken down. X

Friday, July 17, 2026 OFFICIAL GAZETTE 563
Account statement issued by the Financial Institution that does not exceed two months of age, which contains the key in the RFC of the taxpayer who carries out the request and the active bank account number (CLABE). X Work paper in which the CFDI type income, expense and payment issued in the period that is the reason for the refund is broken down. In case of accumulating payments made previously for the concept of ISR present:
Work paper where you break down the CFDI for each period requested for refund.
Attach in a compressed file in ZIP format in digitized form the CFDI issued and/or those in which the withholding of ISR is evident, as applicable.
X
Letter in which you manifest under oath, if during the 2024 exercise you returned to tax in the Simplified Trust Regime from the date on which the authority carried out the update of your tax obligations in the RFC. X
Table 70.2. Documentation that may be requested by the authority to follow up on the request for refund of ISR balances in favor.
No. Documentation Legal Persons Individuals
Employees Professional Services Landlord Business Activity Sale of goods Other income RESICO Documents that must be presented jointly with the request for refund and that have been omitted, or this and/or its annexes, have been presented with errors or omissions. X The data, reports or documents necessary to clarify inconsistencies determined by the authority. X

564 OFFICIAL GAZETTE Friday, July 17, 2026
Regarding residents abroad who have a permanent establishment in the country, the tax residence certification, or the certification of the presentation of the last exercise of the ISR and, as applicable, clarification letter when they apply benefits of the treaties in fiscal matters that Mexico has in force. X Letter in which you clarify the difference in the balance in favor declared in the declaration and determined by the authority. X Work paper or letter in which you clarify the integration of the amount of provisional payments declared in the exercise declaration and, as applicable, the corresponding provisional payments. X Letter or work paper in which you clarify the figure declared in the declaration for the concept of credits, incentives or reductions due to differences with what was determined by the authority. X For taxpayers in the agricultural sector:
Letter in which you clarify the determination of exempt income, due to differences against what was determined by the authority.
X
In case the withholding agent has not filed the informative declaration, prove the labor or commercial relationship with the presentation of:
Payroll receipt.
Account statements issued by the subjects referred to in article 29 of the CFF, with deposits for the concept of payroll payment.
X

Friday, July 17, 2026 OFFICIAL GAZETTE 565
Fiscal receipts that cover payments of rent or fees.
Account statements issued by the subjects referred to in article 29 of the CFF, with the withholdings.
Fiscal receipts:
Regarding CFDI, provide the folio number.
As applicable, Account statements issued by the Financial Institution.
Fiscal receipts issued in accordance with administrative facilities.
X
9-A
Letter in which the determination of the accumulative and non-accumulative income is detailed, due to differences with what was determined by the authority.
X X
The data, reports or documents necessary to clarify your tax situation before the RFC.
X
Work sheet that shows the calculation made and the rate applied to self-determine the ISR for the sale of goods, in accordance with article 120 of the ISR Law. X Work sheet that shows the calculation made and the way in which you carried out the accumulation of income from dividends to self-determine the ISR. X Work paper in which you clarify the integration of the amount of payments made previously. X

566 OFFICIAL GAZETTE Friday, July 17, 2026
Table 70.3. Request for Refund of IVA balances in favor.
No. Documentation RIF IVA
1 Regarding the first request for refund, provide the instrument to prove the representation of the person who promotes. X 2 Valid official identification of those indicated in subsection A) of the Definitions section of this Annex, of the taxpayer or legal representative. X X 3 Work paper of the integration of the withheld IVA, identifying the fiscal folio number of the respective CFDI and the key in the RFC. X X 4 Work paper that integrates the income and expenses and investments referred to in article 4-A and CFDI that backs up the operation. X X 5 Work paper of the determination of the proportion of the credit, in accordance with articles 5, 5-A and/or 5-B of the IVA Law. X X 6 Provide acknowledgment of the Informative Declaration of Operations with Third Parties (DIOT). X
Annex 7 “Determination of the IVA balance in favor”, for individuals, which you can download on the SAT Portal, at the link:
https://www.sat.gob.mx/portal/public/tramites/devoluciones-y-compensaciones, in the section of related documents.
X
Annex 7-A “Work sheet to integrate the Value Added Tax”, for individuals, which you can download on the SAT Portal, at the link:
https://www.sat.gob.mx/portal/public/tramites/devoluciones-y-compensaciones, in the section of related documents.
X
If you are a taxpayer who provides the supply of water for domestic use, who have obtained the refund of IVA balances in favor, you must present official form 75 “Notice of destination of the IVA balance in favor”, which you can download on the SAT Portal, at the link: https://www.sat.gob.mx/portal/public/tramites/devoluciones-ycompensaciones, in the section of related documents. X X If it is acts or activities derived from trusts, the trust contract, signed by the settlor, trustees or their legal representatives, as well as the legal representative of the financial institution and, as applicable:
Document by which the trustees or the settlor manifest their will to exercise the option indicated by article 74 of the RLIVA.
Document by which the fiduciary institution accepts joint liability to exercise the option indicated by article 74 of the RLIVA.
X X
Account statement issued by the Financial Institution that does not exceed two months of age, which contain the key in the RFC of the taxpayer who carries out the request and the active bank account number (CLABE). X
Table 70.4. Documentation that may be requested by the authority to follow up on the request for refund of IVA balances in favor.
No. Documentation RIF IVA
1 Documents that you must present jointly with the request for refund and that you have omitted or these and/or their annexes, have been presented with errors or omissions. X X 2 The data, reports or documents necessary to clarify inconsistencies determined by the authority. X X If you are a resident abroad and have a permanent establishment in the country, the tax residence certification, or the certification of the presentation of the last exercise of the ISR, and, as applicable, clarification letter when you apply benefits of the treaties in fiscal matters that Mexico has in force. X X 4 Letter in which you clarify the difference in the balance in favor declared in the declaration and determined by the authority. X X 5 Letter in which you indicate the determination of the amount of creditable IVA, when there is a difference determined by the authority. X X

Friday, July 17, 2026 OFFICIAL GAZETTE 567
Fiscal receipts:
Regarding CFDI, you must provide the folio number.
As applicable, Account statements issued by the Financial Institution.
Fiscal receipts issued in accordance with administrative facilities.
X X
In case the predominant activity is not carried out at the tax address indicated in the RFC, free letter in which you indicate “under oath” the address where you carry out the activity and, as applicable, notice of opening of establishment. X X 8 The data, reports or documents necessary to clarify their tax situation before the RFC. X X 9 Accounting, which must be integrated with Balance of Verification at the last level, auxiliary accounting at 100%, daily book, in electronic form (xls, pdf, txt). X 10 Source of financing of the operation in question. X Analytical work paper of the value of acts or activities that contains at least the following data: the accounting voucher number, UIDD universally unique identifier, fiscal folio, name, RFC, concept, subtotal, IVA, total, applicable rate, bank account number with which the payment was made, payment date, accounting voucher number, bank crossing. X 12 Work paper in which the integration of creditable IVA is detailed. X 13 Analytical work paper, of the origin of bank deposits (where it identifies among others, transfers, loans, collection, interest, refunds, etc.). X Contracts of any kind (purchase and sale, provision of services, lease, usufruct, loan, trusts, co-ownership, etc.) linked to the operations carried out in the period and fiscal exercise for which the refund is requested. X 15 Constitutive and assembly minutes, as well as social contracts, and their modifications. X 16 Provide work paper in which you clarify the integration of the CFDI, issued in the period of the refund. X X
Table 70.5. Request for Refund of balances in favor of IEPS diesel or biodiesel credit and its mixtures.
No Documentation
Declarations of the immediate previous exercise or free letter in which you manifest that your income in the immediate previous exercise did not exceed the amounts indicated in article 20, Section A, fraction III of the LIF, for legal persons, as well as the way in which you are complying with your tax obligations in accordance with Chapter VIII of Title II of the ISR Law. In all refund requests, the following documentation must be sent to the authority:
I. To prove the ownership regime of the production unit: the title deed, public deed or policy, certificate of agrarian or parcelary rights or assembly acts; or
II. To prove the Legal Possession Regime of the production unit: lease contracts, usufruct, sharecropping, concession, among others.
III. If they are subject to the Water Regime, the bills or the titles of concession of water rights.
IV. Regarding the asset in which diesel or biodiesel and its mixtures are used: receipts in the name of the taxpayer that prove ownership, co-ownership or, regarding legitimate possession, the documentary that proves the same, such as, by way of example, public deed or policy, lease contracts, loan or usufruct contracts among others.
V. Documentation and information with which it is proven that the asset used in agricultural or forestry activities, in which diesel or biodiesel and its mixtures are used, is in usable condition, as well as providing information regarding the storage capacity of the fuel tank.
VI. Free letter signed by the legal representative in which you manifest, under oath, the tasks in which the asset used in agricultural or forestry activities is employed, for those taxpayers who carry out agricultural activities, you must specify the type of crop, sowing, harvest and/or the type of agricultural activity that you concretely carried out in the period requested for refund, you must inform the sowing cycle, harvest, marketing and quantity per ton produced, in all cases you must specify the necessary inputs for the development of your activity and the way in which you acquired them.
VII. To prove that you are up to date in the fulfillment of your tax obligations or administrative facilities, provide Opinion of compliance in a positive sense, in addition to presenting the constitutive act, duly registered in the Public Registry, which expresses that its social object is predominantly the agricultural or forestry activity.

568 OFFICIAL GAZETTE Friday, July 17, 2026
3 The CURP of the legal representative of the legal person.
The import petition or the corresponding fiscal receipt for the acquisition in which the acquisition or import price of diesel or biodiesel and its mixtures is stated, which must meet the requirements of articles 29 and 29-A of the CFF, indicating in the corresponding fiscal receipt for the acquisition or import of biodiesel or its mixtures, the quantity of each of the fuels that is contained in the case of the mixtures and, as applicable, the number of the import petition with which the import of said fuel was carried out (Without it being necessary that they explicitly and separately break down the IEPS for diesel or biodiesel and its mixtures transferred, when acquired at gas stations). Account statement issued by the Financial Institution that does not exceed two months of age, which contains the key in the RFC of the taxpayer legal person who carries out the request and the active bank account number (CLABE). 6 Record of control of consumption of diesel or biodiesel and its mixtures referred to in article 20, Section A, fraction III, fourth paragraph of the LIF, corresponding to the period requested for refund.
Table 70.6. Documentation that may be requested by the authority to follow up on the request for refund of balances in favor of IEPS diesel or biodiesel credit and its mixtures.
No. Documentation
1 Documents that must be presented jointly with the request for refund and that have been omitted or this and/or its annexes, have been presented with errors or omissions. Fiscal receipts:
Regarding CFDI, provide the folio number.
As applicable, Account statements issued by the Financial Institution.
Regarding residents abroad who have a permanent establishment in the country, the tax residence certification, or the certification of the presentation of the last exercise of the ISR and, as applicable, clarification letter when they apply benefits of the treaties in fiscal matters that Mexico has in force. 4 The data, reports or documents necessary to clarify inconsistencies determined by the authority. 5 The data, reports or documents necessary to clarify their tax situation before the RFC.
Table 70.7. Request for Refund of amounts in favor of other contributions including Foreign Trade.
No. Documentation
Administrative Resolution or
Judicial Sentence
Foreign Trade Other
Regarding the first time you request the refund, the document (instrument to prove representation) of the person who promotes.
X X
When another legal representative is substituted or designated, in addition to the one already recognized by the authority, you must attach the notarized assembly act or the notarial power that proves the personality of the signatory of the promotion. X Valid official identification of those indicated in subsection Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex. X X Free letter with the signature of the taxpayer or legal representative, in which you clearly expose the reason for your request indicating the legal basis on which you base your petition and work papers where you show the origin of the amount you request in your refund. X X

Friday, July 17, 2026 OFFICIAL GAZETTE 569
Regarding rights, products, or proceeds, the document known as the Office for the request for refund for service not provided or partially provided issued by the Dependency, through which it will be indicated that the user made a payment greater than required or that the service or procedure was not provided or was provided partially, officialized with the seal of the institution. X X Importation and rectification petitions related to their procedure, accompanied by their electronic files in accordance with article 59, fraction V, of the LA, which establishes that an electronic file must be formed for each petition, consolidated notice, or customs document. X Regarding requests derived from the rectification of petitions, in addition to the other requirements that apply from this table, it must:
a) State whether there is an opinion from a competent authority in which the fraction that was rectified has been confirmed. If positive, exhibit the documentary support. b) Technical sheets issued by its foreign supplier. c) Documents, catalogs, and information regarding said merchandise that it has in its possession. State whether it has carried out prior or subsequent foreign trade operations with said fraction and has been subject to customs recognition or verification powers. If the answer is positive, the corresponding support. X Regarding requests derived from the application of preferential tariff treatment, in addition to the other requirements that apply from this table, it must:
a) State whether there is an opinion from a competent authority in which the fraction used for the application of the preferential tariff treatment has been confirmed. If positive, exhibit the documentary support. b) Indicate under which Treaty the goods were imported or under which authorized program the request is made. c) Exhibit the proof of origin, the certification of origin, or the certificate of origin in accordance with the Treaty and rules valid and in force at the time of importation. State whether any origin review procedure, customs recognition, or verification powers have been initiated against it regarding operations with merchandise similar to those that link with its operation. X

570 OFFICIAL GAZETTE Friday, July 17, 2026
Regarding requests related to VAT or IEPS for the importation of merchandise into national territory, in addition to the other requirements that apply from this table:
a) State whether there is an opinion from a competent authority in which the tariff fraction has been confirmed. If positive, exhibit the documentary support. b) State whether there is an opinion that defines the applicable rate in accordance with article 25, fraction III of the VAT Law and 2nd, fraction I of the IEPS Law. If positive, exhibit the documentary support. Exhibit the technical sheets issued by its foreign supplier regarding the merchandise related to its request. X Regarding refunds related to the Regularization of Used Automobiles of Foreign Origin, in addition to the other requirements that apply from this table, it must:
a) Exhibit a certificate of impropriety of the vehicle regularization procedure or an office of service not provided issued by the Public Vehicle Registry or by the competent authority for that purpose, in which it indicates the non-provision of the vehicle regularization service of foreign origin. b) Exhibit the Multiple Payment Form for foreign trade, which indicates the origin of the payment for the “Regularization of vehicle”, accompanied by the bank receipt. X Normal and complementary declarations of the exercise presented before and after the sentence or administrative resolution in which the undue payment is recorded, if applicable. X Administrative or judicial resolution that is final, from which the right to refund is derived. X Normal and complementary provisional payments presented before and after the sentence or administrative resolution in which the undue payment is recorded, if applicable. X Bank receipt of Payment of Rights, Products, and Federal Proceeds (e5inco system or of the Service of Declarations and Payments). X X 15 In its case, the CFDIs of withholdings. X Attach in a file with compressed format in ZIP digitally the CFDIs of withholdings in which the ISR withholdings and the amounts not compensated by the withholding agents in the exercise in question are recorded. X X Statement of account issued by the Financial Institution that does not exceed two months of age, which contain your key in the RFC and the number of your active bank account (CLABE). X

Friday, July 17, 2026 OFFICIAL GAZETTE 571
Table 70.8. Documentation that may be required by the authority to follow up on the request for refund of amounts in favor of other contributions including Foreign Trade.
No. Documentation
Administrative Resolution or Judicial Sentence Foreign Trade Others Documents that you must present jointly with the request for refund and that you have omitted or this and/or its annexes, have been presented with errors or omissions. X The data, reports, working papers, or documents necessary to clarify inconsistencies determined by the authority. X Fiscal receipts:
Regarding CFDIs, provide the folio number.
In its case, the Statements of Account that the Financial Institution issues.
X
Regarding residents abroad who have a permanent establishment in the country, the certification of fiscal residence, or rather, the certification of the presentation of the declaration of the last exercise and, in its case, explanatory writing when applicable benefits of the treaties in fiscal matters that Mexico has in force. X Writing in which you clarify the difference of the amounts in favor manifested in the declaration and the determined by the authority. X 6 The data, reports, or documents necessary to clarify your fiscal situation before the RFC. X
Table 70.9. Request for refund of undue payment of VAT, for cancellation of operations carried out through technological platforms.
No Documentation VAT
In case of cancellation of the operation, the income CFDI with the status of canceled in which the amount of the canceled counterpayment and the VAT, in an express and separate form, that the restitution was made, which must meet the requirements of articles 29 and 29-A of the CFF. In case of discounts, returns, or bonuses, an Expense CFDI that contains in an express and separate form the amount of the counterpayment and the transferred VAT that has been restituted. X CFDI of withholdings and payment information that has been issued by the Technological Platform, which must meet the requirements of articles 29 and 29-A of the CFF. In its case, during the exercise of 2020 a receipt of the withholding made in terms of rule 12.2.4. X 3 In its case, receipt of the declaration of the payment of the corresponding VAT. X Statement of account issued by the Financial Institution that does not exceed two months of age, which contain the key in the RFC of the taxpayer who carries out the request and the number of the active bank account (CLABE). X

572 OFFICIAL GAZETTE Friday, July 17, 2026
Table 70.10. Documentation that may be required by the authority to follow up on the request for refund of undue payment of VAT, for cancellation of operations carried out through technological platforms.
No Documentation VAT
Documents and fiscal receipts that must be presented jointly with your request for refund and that have been omitted or have been presented with errors or omissions. X 2 The data, reports, or documents necessary to clarify the inconsistencies determined by the authority. X In case that the predominant activity is not carried out at the fiscal domicile indicated in the RFC, free writing in which it indicates under protest of telling the truth the domicile where it carries out the activity and, in its case, notice of opening of establishment. X 4 The data, reports, or documents necessary to clarify your fiscal situation before the RFC. X
Table 70.11. Request for refund of undue payment of ISR, for cancellation of operations carried out through technological platforms.
No Documentation RIF ISR
In case of cancellation of the operation, the income CFDI with the status of canceled in which the amount of the canceled counterpayment and the ISR withheld, in an express and separate form, which must meet the requirements of articles 29 and 29-A of the CFF. In case of discounts, returns, or bonuses, the expense CFDI in which the amount of the canceled counterpayment and the ISR withheld, in an express and separate form, which must meet the requirements of articles 29 and 29-A of the CFF. X X CFDI of withholdings and payment information that has been issued by the Technological Platform, which must meet the requirements of articles 29 and 29-A of the CFF. X X Statement of account issued by the Financial Institution that does not exceed two months of age, which contain the key in the RFC of the taxpayer who carries out the request and the number of the active bank account (CLABE). X X
Table 70.12. Documentation that may be required by the authority to follow up on the request for refund of undue payment of ISR, for cancellation of operations carried out through technological platforms.
No Documentation RIF ISR
Documents and fiscal receipts that must be presented jointly with the request for refund and that have been omitted or have been presented with errors or omissions. X X 2 The data, reports, or documents necessary to clarify inconsistencies determined by the authority. X X In case that the predominant activity is not carried out at the fiscal domicile indicated in the RFC, free writing in which it indicates “under protest of telling the truth” the domicile where it carries out the activity and, in its case, notice of opening of establishment. X X 4 The data, reports, or documents necessary to clarify its fiscal situation before the RFC. X X

Friday, July 17, 2026 OFFICIAL GAZETTE 573
Table 70.13. Request for reimbursement of amounts derived from the program of refunds of VAT to foreign tourists.
No Documentation
1 Duplicate request for reimbursement (Format SAT-08-022).
Attach compact disc or removable memory unit with the information indicated in the Eleventh Rule of Operation of the Rules of Operation to Administer the refunds of value added taxes to foreigners with the quality of tourists in accordance with the General Population Law who return abroad by air or maritime route that has been transferred to them in the acquisition of merchandise. Regarding the first time you request the reimbursement, present original or certified copy for comparison of the document (instrument to accredit representation) of the corporate concessionaire and attach simple copy. When another legal representative is substituted or designated, you must exhibit original or certified copy for comparison of the notarized assembly act or the notarial power that accredits the personality of the signer of the promotion and attach simple copy. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of domicile and Instruments to accredit representation, subsection C) Instruments to accredit representation, of this Annex (original for comparison). Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of domicile and Instruments to accredit representation, subsection A) Official identification, of this Annex (original for comparison). … 74/CFF Request for capture line for reimbursements. Procedure Service Description of procedure or service Amount Request the capture line to carry out the reimbursement of the corresponding amounts of an undue refund. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?
Natural Persons.
Legal Entities.
When you require it.
Where can I present it? On the SAT Portal:
Enter in the following link: www.sat.gob.mx
In person:
At the SAT offices located in the domiciles indicated in the following link:
https://www.sat.gob.mx/portal/public/directory The following days and hours: Monday to Friday from 08:30 to 15:00 hrs., in the Filing Office of Collection.
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?
On the SAT Portal, as a case of Service Request:

Enter the SAT portal in the link of the section Where can I present it?, click on Procedures and services / More procedures and services / Compliance tools / Present your clarification, orientation, service or request / Present requests or notices / Steps to follow / 1. Enter the Service.
Capture your RFC, Password and choose Start session.
Enter the sections Internet Services / Service or requests / Request and a form will appear.
Fill out the form as follows:
In the section Description of Procedure in Process: select the option CAPTURE LINE REIMBURSEMENT; in Directed to: ADR; in Subject: Request for capture line to carry out the reimbursement of the amount you obtained from an undue refund; in Description: Indicate the number(s) of operation of the declaration in which you manifested the undue balance in favor and the number of operation of the declaration with which you corrected your fiscal situation, from which you wish to obtain a capture line; in Attach File: choose Examine and select the Format Request for Procedure 74/CFF Request for capture line for reimbursements contained in Annex 1, which you can download by following these steps: Enter the SAT Portal at www.sat.gob.mx / click on the tab “Procedures and

574 OFFICIAL GAZETTE Friday, July 17, 2026 services” / Select “Fiscal Debts” / Subsequently in the section “Additional material” / click on “Related contents” select the option Request for Procedure 74/CFF Request for capture line for reimbursements and the documents in PDF format that contain the information you will upload, indicated in the section What requirements must I meet? and choose Load, choose Send.
5. Obtain the receipt of receipt that contains the folio number of the procedure and your receipt of receipt with which you can follow up on your request, print it or save it.
At the SAT offices:
1. Go to the SAT offices cited in the section Where can I present it?
2. Deliver the Format Request for Procedure 74/CFF Request for capture line for reimbursements contained in Annex 1 and the documentation mentioned in the section What requirements must I meet?
3. Receive the stamped format, as a receipt of receipt.
What requirements must I meet?
On the SAT Portal:
You must attach the Format Request for Procedure 74/CFF Request for capture line for reimbursements, duly filled out.
At the SAT offices:
1. Official identification.
2. In case of legal representation, certified copy and copy of the document with which representation is accredited.
3. Format Request for Procedure 74/CFF Request for capture line for reimbursements, duly filled out electronically or by hand with block letters and legible, in two copies.

Consult the official identifications, proof of domicile and instruments to accredit representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of domicile and instruments to accredit representation, of this Annex.
Under what conditions must I comply?
Have RFC and Password.
FOLLOW-UP OR RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? On the SAT Portal:
Enter the SAT Portal, in the link indicated in the section Where can I present it?, click on Procedures and services / More procedures and services / Compliance tools / Present your clarification, orientation, service or request / Consult your request or notice/ Steps to follow / 1. Enter the Service, capture your RFC and Password, and choose Start session, select the option Internet Services / Service or requests / Consult, enter your folio number provided and choose Search. At the SAT offices:
In the Collection office where you presented your request, with the presentation receipt of your format.
No. Resolution of the procedure or service
In case of complying with the requested requirements, you will obtain the capture line format for the reimbursement of undue refunds, which will be sent to you through the SAT Portal when the request has been formulated through a case of Service or Requests, or well, by the contact means you have indicated regarding requests presented in the SAT offices. In case of not complying with any of the requirements, your request will be considered not presented and the authority will issue a response to that effect, therefore, you must present it again correctly. Maximum time for the SAT to resolve the procedure or service Maximum time for the SAT to request additional information Maximum time to comply with the requested information Five days. Does not apply. Does not apply. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Capture line format valid for the reimbursement of undue refunds. The one indicated in the capture line format for the reimbursement of undue refunds.

Friday, July 17, 2026 OFFICIAL GAZETTE 575
ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Mexico center time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Virtual office. You will be able to access this attention channel by scheduling your appointment in the following link:
https://citas.sat.gob.mx/
Personal attention at the SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directory The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias MarcaSAT 55 627 22 728 option 8.
Additional information
To the effect that the tax authority is in conditions to resolve the request for clarification or service within the established deadlines, this must be presented in the terms specified in this procedure sheet. However, when by error you have presented your procedure or service, selecting a different tag than the one indicated in this sheet for the case of clarification, the deadline for the authority to resolve the procedure or service, will begin to count until it has been assigned to the competent area. Nevertheless, your request will be considered presented on the date in which it has been received in accordance with what is indicated in your receipt of receipt. Legal basis Articles 2, 6, 17-A, 18, 20, 21 and 22 of the CFF; Rule 2.3.15. of the RMF. … 81/CFF Report that persons who carry their accounting or part of it using electronic records on their clients and suppliers, related to the key of the RFC of their users, are obliged to provide. Procedure Service Description of procedure or service Amount Present this Report when the tax authority requests it, if you carry your accounting or part of it using electronic records on your clients and suppliers, related to the key in the RFC of your users. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?
Natural and legal persons. When the authority requires it.
Where can I present it? In person:
Before the authority that requests it, through the Filing Office of the AGGC located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P. 06300, Mexico City, in an attention schedule of Monday to Friday from 08:00 to 14:30 hrs. Before the authority that requests it through the Filing Office of the AGH located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P. 06300, Mexico City, in an attention schedule of Monday to Friday from 08:00 to 14:30 hrs., as applicable. If you are a taxpayer of a competence different from the AGGC or AGH, before the Filing Office of the authority that requests it, which you can find by entering the following link:
https://www.sat.gob.mx/portal/public/directory

576 OFFICIAL GAZETTE Friday, July 17, 2026

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

Go to the appropriate Clerk's Office according to the section "Where can I submit it?", with the documents requested in the section "What requirements must I meet?"
Deliver the corresponding documentation to the tax authority that will handle your procedure.
Receive and keep a copy of your receipt acknowledgment.

What requirements must I meet?

Request Format 81/CFF Report that persons who keep their accounting or part of it using electronic records regarding their clients and suppliers, related to the RFC key of their users, contained in Annex 1, are obliged to provide, duly completed and signed, which you can download according to the following steps: Go to the SAT Portal at www.sat.gob.mx / click on the section "Continue to Site" / choose "More procedures and services" / click on the option "Large Taxpayers" / select "Request Formats AGGC-AGH, contained in Annex 1 of the RMF" / click on the option "LISR" and choose the format to which the procedure you will present belongs.

Under what conditions must I comply?
Not applicable.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
Immediate Procedure. No.

Resolution of the procedure or service
The authority will verify the report with all the requested requirements.

What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
Receipt acknowledgment. Indefinite.

CHANNELS FOR ATTENTION

Inquiries and doubts
SAT Call Center Monday to Friday from 09:00 to 18:00 hrs., Mexico central time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Personal attention at SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directory

Complaints and reports
SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias SAT Call Center 55 627 22 728 option 8.

Additional information
Not applicable.

Legal basis
Article 30-A of the CFF; Rule 2.8.1.7. of the RMF.

...

Friday, July 17, 2026 OFFICIAL GAZETTE 577

86/CFF Report that credit institutions and brokerage houses must send to the tax authorities.

Procedure
Service
Description of the procedure or service Amount Presents the information on the titles or securities in which Institutions authorized to issue fiscal guarantees have invested their technical reserves. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented?
Credit Institutions and Brokerage Houses. Monthly:
Within the first ten days of each month.
Final Report:
The day after credit institutions and brokerage houses cease to act as depositaries of titles or securities belonging to institutions authorized to issue fiscal guarantees.

Where can I submit it? At the Clerk's Office of the Central Administration of Persuasive Collection and Guarantees of the AGR, located at Avenida Paseo de la Reforma No. 10, Torre Caballito, 15th floor, Tabacalera Neighborhood, C.P. 06030, Cuauhtémoc Municipality, Mexico City. The following days and hours: Monday to Friday from 08:00 to 14:30 hrs.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

Go to the SAT office indicated in the section "Where can I submit it?" with the documentation mentioned in the section "What requirements must I meet?"
Deliver the Request Format 86/CFF Report that credit institutions and brokerage houses must send to the tax authorities, contained in Annex 1, which you can download by performing the following steps: Go to the SAT Portal at www.sat.gob.mx / click on the tab "Procedures and services" / Select "Tax Debts" / Subsequently in the section "Additional material" / click on "Related contents" select the option and the documentation requested from the staff who will handle your procedure.
Receive the stamped format as a receipt acknowledgment.

What requirements must I meet?

Request Format 86/CFF Report that credit institutions and brokerage houses must send to the tax authorities, contained in Annex 1 duly completed, in two copies.
For the legal representative:
Instrument to prove representation (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified signatures before tax authorities or public notary (original and simple copy for comparison).
Official identification.
Instrument to prove that the legal representative has been designated for tax purposes, in the case of residents abroad or foreigners residing in Mexico (certified copy and simple copy for comparison).

Consult the official identifications, proof of address, and instruments to prove representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address, and instruments to prove representation, of this Annex.

Under what conditions must I comply?
Not applicable.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
In person at the SAT office where you submitted your request.
No.

Resolution of the procedure or service
If you submit your format with the requested requirements, your report will be considered submitted.

578 OFFICIAL GAZETTE Friday, July 17, 2026

What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
Receipt acknowledgment. Indefinite.

CHANNELS FOR ATTENTION

Inquiries and doubts
Personal attention at the SAT office where you submitted your request.

Complaints and reports
SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias SAT Call Center 55 627 22 728 option 8.

Additional information
In the event that you do not submit your report, it will be understood that the credit institution or brokerage house has ceased to act as a depositary, for which reason the tax authority will cease to accept policies from the guarantee institution from which information has not been received.

Legal basis
Articles 18 and 143 of the CFF; Rule 2.12.9. of the RMF.

87/CFF Request by credit institutions to be included in the list of letters of credit issuers.

Procedure
Service
Description of the procedure or service Amount Request for credit institutions to be included in the registry of letters of credit issuers as a form of guarantee of fiscal interest before the SAT. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented?
The legal representative of credit institutions that wish to be included in the list of letters of credit issuers as a means of guarantee of fiscal interest.
At the moment the credit institution wishes to issue letters of credit as a form of guarantee of tax debts.

Where can I submit it? In person:
At SAT Collection Offices, with prior appointment registered on the SAT Portal:
https://citas.sat.gob.mx/
You can go to the office of your choice, located at the address indicated in the following link:
https://www.sat.gob.mx/portal/public/directory On the SAT Portal, through My Portal:
https://www.sat.gob.mx/portal/private/aplicacion/mi-portal

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?
In person:

On the day of your appointment, go to the SAT office, indicated in the section "Where can I submit it?" with the documentation mentioned in the section "What requirements must I meet?"
Deliver the Request Format 87/CFF Request by credit institutions to be included in the list of letters of credit issuers, contained in Annex 1, which you can download by performing the following steps: Go to the SAT Portal at www.sat.gob.mx / click on the tab "Procedures and services" / Select "Tax Debts" / Subsequently in the section "Additional material" / click on "Related contents" select the option Format Request Format 87/CFF Request by credit institutions to be included in the list of letters of credit issuers along with the documentation with the staff who will handle your procedure.
Receive the stamped format, as a receipt acknowledgment.

Friday, July 17, 2026 OFFICIAL GAZETTE 579

On the SAT Portal:

Enter the link in the section "Where can I submit it?", click on Procedures and services / More procedures and services / Compliance Tool / Submit your clarification, orientation, service or request / Submit requests or notices / Steps to follow / 1. Enter the Service.
Register in My Portal, your RFC and Password, and choose Log in.
Enter the sections Internet Services / Service or requests / Request and complete the form according to the following:
In the Service Description section, on the Procedure tab select the option: LETTERS OF CREDIT ISSUERS In Directed to: Indicate the Concentrated Collection Administration corresponding to your tax address; In *Subject indicates: Request by credit institutions to be included in the list of letters of credit issuers; in Description: The purpose of the promotion, the request for inclusion in the registry of Credit Institutions issuers of letters of credit as a means of guarantee of fiscal interest before the SAT; Attach File: choose Examine and select the Request Format 87/CFF Request by credit institutions to be included in the list of letters of credit issuers contained in Annex 1 and the digitized documents in PDF format and compressed in ZIP format indicated in the section "What requirements must I meet?", choose Load, select Send, the response acknowledgment is generated which contains the procedure folio with which you can follow up on your notice, print it or save it.

What requirements must I meet?

Request Format 87/CFF Request by credit institutions to be included in the list of letters of credit issuers, contained in Annex 1, duly completed electronically or by hand with block letters and legible in one copy, and only in the case of being presented in person, in two copies.
Official identification of the petitioner, as well as of the authorized persons.

Consult the official identifications, proof of address, and instruments to prove representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address, and instruments to prove representation, of this Annex.

Under what conditions must I comply?
Not applicable.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
In person:
At the office where you submitted your request, with the presentation acknowledgment.
On the SAT Portal:
Enter the link indicated in the section "Where can I submit it?", click on Procedures and services / More procedures and services / Compliance Tools / Submit your clarification, orientation, service or request / Consult your request or notice / Steps to follow / 1. Enter the Service, register in My Portal your RFC, Password and choose Log in, select the option: Internet Services / Service or requests / Consult, enter your folio number provided and select Search. No.

Resolution of the procedure or service
The SAT will validate that you meet the requirements of the procedure.
If you successfully meet all the requirements, you will be notified of the inclusion of the credit institution in the list of letters of credit issuers as a form of guarantee of fiscal interest before the SAT, or in its case, the reason why the requested procedure does not proceed.

580 OFFICIAL GAZETTE Friday, July 17, 2026

What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
Communication issued by the tax authority through the means determined by the SAT, in which you are informed whether the inclusion in the list of letters of credit issuers as a form of guarantee of fiscal interest before the SAT was appropriate or not. Indefinite.

CHANNELS FOR ATTENTION

Inquiries and doubts
SAT Call Center Monday to Friday from 09:00 to 18:00 hrs., Mexico central time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Personal attention with prior appointment, at SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directory

Complaints and reports
SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias SAT Call Center 55 627 22 728 option 8.

Additional information
In order for the tax authority to be in a position to resolve the request for clarification or service within the established time limits, it must be presented in the terms specified in this procedure sheet. However, when you have presented your procedure or service by error, selecting a different tag than the one indicated in this sheet for the case of clarification, the time limit for the authority to resolve the procedure or service will begin to run from the moment it has been assigned to the competent area. Nevertheless, your request will be considered presented on the date it was received in accordance with what is indicated in your receipt acknowledgment.

Legal basis
Articles 18, 19, 134 and 141 of the CFF; 78 and 79 of the RCFF; 46 of the Law of Credit Institutions; Rule 2.12.7. of the RMF.

...

89/CFF Notice to exempt from joint liability.

Procedure
Service
Description of the procedure or service Amount Present this notice to exempt from joint liability. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented?
Individuals and legal entities to whom residents abroad provide personal subordinate or independent services that are covered by residents abroad.
Within fifteen days following that in which the resident abroad begins to provide their services.

Where can I submit it? On the SAT Portal, through My Portal:
https://www.sat.gob.mx/portal/public/tramites/avisos

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

Enter the SAT Portal at the link mentioned in the section "Where can I submit it?"
Go to the Notices option and select the option Notice to exempt from joint liability.
In the section Steps to follow enter My Portal, with your RFC and Password, followed by Log in.
Choose the options Internet Services / Service or Requests / Request

Friday, July 17, 2026 OFFICIAL GAZETTE 581

Fill out the Notice Service form according to the following:
In the Service Description section, on the Procedure tab select 89/CFF EXEMPT JOINT LIABILITY; in Directed to: ACPPFGC of the SAT, in *Subject: Notice to exempt from joint liability, in Description: briefly explain what the request being made is about; attach the scanned documents indicated in the section "What requirements must I meet?", for this choose Examine, select the digitized document in PDF format and choose Load.
Press the Send button; automatically your request will be generated with the procedure folio number and obtain your receipt acknowledgment.

What requirements must I meet?

Request Format 89/CFF Notice to exempt from joint liability, contained in Annex 1, duly completed and signed, which you can download according to the following steps: go to the SAT Portal at www.sat.gob.mx / click on the section "Continue to Site" / choose "More procedures and services" / click on the option "Large Taxpayers" / select "Request Formats AGGC-AGH, contained in Annex 1 of the RMF" / click on the option "CFF" and choose the format to which the procedure you will present belongs.
Certificate signed by the resident abroad stating that they are aware of their responsibility to make the payment of the tax derived from the perception of said income.
Instrument to prove the personality of the legal representative or power of attorney signed before two witnesses and ratified signatures before tax authorities or public notary.
Official identification.

Consult the official identifications, proof of address, and instruments to prove representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address, and instruments to prove representation, of this Annex.

Under what conditions must I comply?
Have a Password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
Immediate Procedure. No.

Resolution of the procedure or service
The authority will validate the information presented and in case of meeting the requested requirements, the Notice will be considered submitted.

What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
Receipt acknowledgment. Indefinite.

CHANNELS FOR ATTENTION

Complaints and reports
SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias SAT Call Center 55 627 22 728 option 8.

Additional information
Not applicable.

Legal basis
Articles 26 of the CFF; 21 of the CFF Regulations; Rule 2.1.22. of the RMF.

...

582 OFFICIAL GAZETTE Friday, July 17, 2026

91/CFF Notice of application of the VAT tax incentive for the provision of partial construction services of buildings intended for housing.

Service

Description of the service or procedure	Amount
Submits the notice of application of the VAT tax incentive for the provision of partial construction services of buildings intended for housing.	Free
Payment of rights; Cost:

Who can request the service or procedure?
Taxpayers who opt to apply the tax incentive for the provision of partial construction services of buildings intended for housing.

When is it submitted?
In the month of January of each fiscal year for which such option is exercised.

Regarding newly constituted legal entities or individuals who start business activities, within the month following the date of their registration in the RFC.

Regarding individuals or legal entities already registered in the RFC who start economic activities for the provision of partial construction services of buildings intended for housing after the month of January, within the month following the date these activities are registered in the RFC.

Where can I submit it?
In the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/mi-portal

INFORMATION TO CARRY OUT THE SERVICE OR PROCEDURE

What do I have to do to carry out the service or procedure?

Enter the SAT Portal, in the link in the section "Where can I submit it?"
Enter your RFC, Password, and choose "Start session".
Enter the sections Internet Services / Clarifications / Request, and a form will appear.
Complete the form as follows:
In the section "Description of Service in Process" select the option SERV PARCIAL CONSTRUC VIVIENDA; in *Subject: PARTIAL SERVICE OF CONSTRUCTION OF HOUSING. In the section "Description": briefly state the reason for the notice you are submitting and make the declaration under oath of telling the truth mentioned in rule 11.5.4., second paragraph, and in the section "Additional Information".
Press the "Send" button, the Acknowledgment of receipt is generated, which contains the file number of the procedure with which you can follow up on your notice, print it or save it.
Enter the SAT Portal, with the file number to verify the response to your notice in the link:
https://www.sat.gob.mx/portal/private/aplicacion/mi-portal as follows:
In My Portal, enter your RFC, Password, and choose "Start session" select the option Internet Services / Clarifications / Query, enter the file number of the procedure and verify the solution granted to your notice.

What requirements must I meet?
No documentation is required to be presented.

Under what conditions must I comply?
Have a Password.
The taxpayer must have registered and valid, at the time of submitting this notice, one of the economic activities corresponding to the provision of partial construction services of buildings intended for housing, referred to in Annex 6.

FOLLOW-UP AND RESOLUTION OF THE SERVICE OR PROCEDURE

How can I follow up on the service or procedure? Immediate procedure.

Will the SAT carry out any inspection or verification to issue the resolution of this service or procedure? No.

Friday, July 17, 2026 OFFICIAL GAZETTE 583

Resolution of the service or procedure
If you make the declaration under oath of telling the truth referred to in rule 11.5.4., you comply with the deadline for submitting the notice and the conditions, you receive an Acknowledgment of response indicating that your notice is admissible; otherwise, if you do not comply with the stated declaration, the conditions, or if the notice is submitted outside the deadlines indicated in the section "When is it submitted?", you receive an Acknowledgment of response indicating that your notice is inadmissible.

Maximum deadline for the SAT to resolve the service or procedure	Maximum deadline for the SAT to request additional information	Maximum deadline to comply with the requested information
One month.	Not applicable.	Not applicable.

What document do I obtain at the end of the service or procedure?	What is the validity of the service or procedure?
Acknowledgment of receipt, at the time of submitting the notice.	Valid for the fiscal year in question.
Acknowledgment of response, indicating the admissibility or inadmissibility of the notice, when the authority verifies the existence of the declaration under oath of telling the truth referred to in rule 11.5.4. and the compliance with the conditions, as well as its submission within the deadline.

ATTENTION CHANNELS

Inquiries and doubts	Complaints and reports
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Central Mexico time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.	SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except non-working days.	Email: denuncias@sat.gob.mx
Personal attention at SAT offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/portal/public/directorio	In the SAT Portal: https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias
The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.	MarcaSAT 55 627 22 728 option 8.

Additional Information
The taxpayer's or their legal representative's declaration must be recorded in the description of the notice, indicating under oath of telling the truth, that they opt for the tax incentive referred to in the First Article of the Decree granting housing support measures and other fiscal measures, published in the DOF on March 26, 2015.

When the taxpayer receives an acknowledgment of response indicating that their notice is inadmissible, once they comply with the conditions, within the respective deadline, they may submit a new notice, ensuring to record the declaration under oath of telling the truth referred to in rule 11.5.4., in the Description field, at the time of submitting their clarification case in the SAT Portal.

In order for the tax authority to be in a position to resolve the clarification request or service within the established deadlines, it must be submitted in the terms specified in this procedure sheet. However, if you have mistakenly submitted your procedure or service, selecting a different tag than the one indicated in this sheet for the case of clarification, the deadline for the authority to resolve the procedure or service will begin to count from the moment it has been assigned to the competent area. Nevertheless, your request will be considered submitted on the date it was received in accordance with what is stated in your acknowledgment of receipt.

Legal Basis
Decree granting housing support measures and other fiscal measures, published in the DOF on March 26, 2015; Rule 11.5.4. of the RMF.

584 OFFICIAL GAZETTE Friday, July 17, 2026

92/CFF Report of legal representatives and authorized addresses for receiving payment demands.

Service

Description of the service or procedure	Amount
Discloses changes of address and/or names of legal representatives designated by institutions authorized to issue fiscal bonds, to receive payment demands.	Free
Payment of rights; Cost:

Who can request the service or procedure?
Legal representatives of institutions authorized by the SHCP to issue fiscal bonds.

When is it submitted?
Fifteen days in advance of the date on which the changes take effect:

Legal representatives designated to receive payment demands.
Addresses designated for the receipt of payment demands.

Where can I submit it?
In the Office of the Central Administration of Persuasive Collection and Guarantees of the AGR, located at Avenida Paseo de la Reforma No. 10, Torre Caballito, 15th floor, Colonia Tabacalera, C.P. 06030, Cuauhtémoc Municipality, Mexico City. The following days and hours: Monday to Friday from 08:00 to 14:30 hrs.

INFORMATION TO CARRY OUT THE SERVICE OR PROCEDURE

What do I have to do to carry out the service or procedure? In person:

Go to the SAT office indicated in the section "Where can I submit it?" with the documentation mentioned in the section "What requirements must I meet?"
Deliver the Form Request for Procedure 92/CFF Report of legal representatives and authorized addresses for receiving payment demands, which you will find in Annex 1 and you can download by following these steps: Enter the SAT Portal at www.sat.gob.mx / click on the "Procedures and services" tab / Select "Tax Debts" / Subsequently in the section "Additional material" / click on "Related contents" select the option Request for Procedure 92/CFF Report of legal representatives and authorized addresses for receiving payment demands along with the documentation requested by the staff attending your procedure.
Receive the stamped format as an acknowledgment of receipt.

What requirements must I meet?
1. Form Request for Procedure 92/CFF Report of legal representatives and authorized addresses for receiving payment demands, contained in Annex 1, duly completed electronically or by hand with block letters and legible, in two copies.
For the legal representative and legal proxy:
1. Instrument to prove representation (certified copy and simple copy for comparison) or power of attorney, signed before two witnesses and ratified signatures before tax authorities or a Public Notary (original and simple copy for comparison).
2. Instrument to prove that the legal representative has been designated for tax purposes, in the case of residents abroad or foreigners residing in Mexico (certified copy and simple copy for comparison).

Consult the official identifications, proof of address, and instruments to prove representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address, and instruments to prove representation, of this Annex.

Under what conditions must I comply?
Not applicable.

FOLLOW-UP AND RESOLUTION OF THE SERVICE OR PROCEDURE

How can I follow up on the service or procedure? In person at the SAT office where you submitted your request.

Will the SAT carry out any inspection or verification to issue the resolution of this service or procedure? No.

Friday, July 17, 2026 OFFICIAL GAZETTE 585

Resolution of the service or procedure
If you submitted your Form with the requested requirements, your report will be considered fulfilled.

Maximum deadline for the SAT to resolve the service or procedure	Maximum deadline for the SAT to request additional information	Maximum deadline to comply with the requested information
Immediate procedure.	Not applicable.	Not applicable.

What document do I obtain at the end of the service or procedure?	What is the validity of the service or procedure?
Acknowledgment of receipt.	Indefinite.

ATTENTION CHANNELS

Inquiries and doubts	Complaints and reports
Personal attention at the SAT office where you submitted your request.	SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
	Email: denuncias@sat.gob.mx
	In the SAT Portal: https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias
	MarcaSAT 55 627 22 728 option 8.

Additional Information
In case of not submitting your report within the established deadline, the demands will be notified at the last address indicated.

Legal Basis
Articles 141 and 143 of the CFF; 80 of the RCFF; Rule 2.12.8. of the RMF.

93/CFF Information Declaration of Relevant Operations.

Service

Description of the service or procedure	Amount
Submits form 76 Information of Relevant Operations to comply with the obligation established in article 31-A of the CFF.	Free
Payment of rights; Cost

Who can request the service or procedure?

Individuals.
Legal entities.

When is it submitted?
Quarterly: Within sixty days following the one in which the quarter in question concludes, as follows:

The declaration of the months of January, February, and March on the last day of the month of May.
The declaration of the months of April, May, and June on the last day of the month of August.
The declaration of the months of July, August, and September on the last day of the month of November.
The declaration of the months of October, November, and December on the last day of the month of February of the following fiscal year to which it corresponds.

Where can I submit it?
In the SAT Portal:
https://pstcdi.clouda.sat.gob.mx

Regarding the Relevant Operations referred to in articles 14-B, seventh paragraph of the CFF, 24, fourth paragraph, and 161, twentieth paragraph of the Income Tax Law:
In person:

Before the ACPPFGC of the AGGC, through the Office of the AGGC, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Colonia Guerrero, Cuauhtémoc Municipality, C.P. 06300, Mexico City. Monday to Friday from 08:00 to 14:30 hours, regarding taxpayers who are under the jurisdiction of the referred General Administration.

586 OFFICIAL GAZETTE Friday, July 17, 2026

Before the ACPPH of the AGH, through the Office of the AGH, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Colonia Guerrero, Cuauhtémoc Municipality, C.P. 06300, Mexico City. Monday to Friday from 08:00 to 14:30 hours, regarding taxpayers who are under the jurisdiction of the referred General Administration.
Before the closest Decentralized Administration of Fiscal Audit to your address, in the Office of said Decentralized Administration. Monday to Friday from 08:00 to 14:30 hours regarding taxpayers who are under the jurisdiction of the AGAFF.

INFORMATION TO CARRY OUT THE SERVICE OR PROCEDURE

What do I have to do to carry out the service or procedure? In the SAT Portal:

Enter the SAT Portal, in the link indicated in the section "Where can I submit it?"
Register your RFC, Password, the captcha, and select the option "Send", or choose to send the declaration selecting with the option e.firma, select "Search" to add your Certificate and Private Key (.cer and .key files), enter your Private Key Password, and choose the option "Send".
Select the Fiscal Year, Type of period, Period, and Type of declaration; press the "CONTINUE" button.
Capture the information required by the program, upon completion of capture select "Review of the declaration" to generate the preview for review and in case of agreeing with the information presented, send it by choosing "Send declaration".
Once the declaration is sent, the system will generate in PDF the acknowledgment of receipt, which you can download and keep.

Regarding the Relevant Operations referred to in articles 14-B, seventh paragraph of the CFF, 24, fourth paragraph, and 161, twentieth paragraph of the Income Tax Law. In person:

Go to the SAT offices indicated in the section "Where can I submit it?", with the documentation mentioned in the section "What requirements must I meet?"
Deliver the requested documentation to the staff who will receive the procedure.
Receive and keep a copy of the free-form document stamped by the authority as an acknowledgment of receipt.

What requirements must I meet?
Regarding the Relevant Operations referred to in articles 14-B, seventh paragraph of the CFF, 24, fourth paragraph, and 161, twentieth paragraph of the Income Tax Law:

Form of Request for procedure 93/CFF Information Declaration of Relevant Operations, contained in Annex 1, duly completed and signed, which you can download by following these steps: Enter the SAT Portal at www.sat.gob.mx / click on the section "Continue to Site" / choose "More procedures and services" / click on the option "Large Taxpayers" / select the option "Request forms AGGC-AGH, contained in Annex 1 of the RMF" / click on the option "CFF" and choose the form to which the procedure you will submit belongs.
Present information and documentation related to the relevant operations that have been carried out within the period of five years subsequent to a merger, spin-off, or restructuring of companies.

Under what conditions must I comply?
Have e.firma or Password, in case that the procedure is carried out through the SAT Portal.

FOLLOW-UP AND RESOLUTION OF THE SERVICE OR PROCEDURE

How can I follow up on the service or procedure? Immediate procedure.

Will the SAT carry out any inspection or verification to issue the resolution of this service or procedure? No.

Friday, July 17, 2026 OFFICIAL GAZETTE 587

Resolution of the service or procedure
In the SAT Portal:
If the capture of information is carried out completely, you can send your declaration and obtain an acknowledgment of receipt.
In person:
Acknowledgment of receipt.

Maximum deadline for the SAT to resolve the service or procedure	Maximum deadline for the SAT to request additional information	Maximum deadline to comply with the requested information
Immediate procedure.	Not applicable.	Not applicable.

What document do I obtain at the end of the service or procedure?	What is the validity of the service or procedure?
Acknowledgment of receipt.	Indefinite.

ATTENTION CHANNELS

Inquiries and doubts	Complaints and reports
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Central Mexico time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.	SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except non-working days.	Email: denuncias@sat.gob.mx
Personal attention at SAT offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/portal/public/directorio	In the SAT Portal: https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias
The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.	MarcaSAT 55 627 22 728 option 8.

Additional Information
To comply with the obligation referred to in article 31-A of the CFF, taxpayers may submit the official form 76 Information declaration of relevant operations, manifesting the operations that have been carried out in the quarter in question, as follows:

The declaration of the months of January, February, and March has the submission deadline on the last day of the month of May of the corresponding fiscal year.
The declaration of the months of April, May, and June has the submission deadline on the last day of the month of August of the corresponding fiscal year.
The declaration of the months of July, August, and September has the submission deadline on the last day of the month of November of the corresponding fiscal year.
The declaration of the months of October, November, and December has the submission deadline on the last day of the month of February of the following fiscal year to which it corresponds.
The official form referred to in rule 2.8.1.12. shall not be submitted when the taxpayer has not carried out in the period in question the operations described in them.
Taxpayers other than those comprising the financial system in terms of article 7, third paragraph of the Income Tax Law, as well as those obligated to audit or who have opted to audit their financial statements by a public accountant, in terms of article 52 of the CFF and who have complied with the submission of said audit report on time and in due form; will be relieved from declaring operations whose accumulated amount in the fiscal year in question is less than $60,000,000.00 (Sixty million pesos 00/100 M.N.).
The relevant operations contemplated within the official form 76 are:
- Annex I: Financial operations established in articles 20 and 21 of the Income Tax Law.
- Annex II: Operations with related parties.
- Annex III: Participation in capital and tax residence.
- Annex IV: Reorganization and restructuring.
- Annex V: Other relevant operations. When taxpayers present the information incompletely or with errors, they will have a deadline of thirty days counted from the notification of the authority to complement or correct the information presented.
Regarding the Relevant Operations referred to in articles 14-B, seventh paragraph of the CFF, 24, fourth paragraph, and 161, twentieth paragraph of the Income Tax Law, in the case that taxpayers go to the SAT offices, they must present a signed free-form document in two copies, containing the following information:
- Detailed description of the type of relevant operation carried out and the applicable national or foreign legal provisions. Detailed description is understood as each of the stages that integrate the relevant operation in question.
- Detailed description of the legal acts carried out to carry out the relevant operation.

588 OFFICIAL GAZETTE Friday, July 17, 2026

Detailed description of the tax benefit obtained or expected.

Name, denomination or corporate name, RFC key and any other tax information of the corporations, partners or shareholders and legal figures that participated in the relevant operation. In the event that any of these are residents for tax purposes abroad and do not have an RFC key, the country or jurisdiction of their tax residence and incorporation must be indicated, as well as their tax identification number and tax address, or any other locating data.

Date on which the relevant operation was carried out.

Business reason for the relevant operation.

Amount of the operation.

Organizational chart of the group showing the percentage of participation in the share capital of the partners or shareholders, as well as the direct or indirect shareholding of the corporations that make up the group before and after carrying out the relevant operation.

Additionally, taxpayers must present, according to the type of relevant operation they carry out, the following information and documentation:

When the ownership, enjoyment or use of the shares or of the voting or veto rights in the decisions of the issuing corporation, acquiring corporation, alienating corporation, merging corporation, splitting corporation, or split corporation or corporations, as applicable, or of the necessary favorable vote for the taking of such decisions is transferred:

a) Indicate whether the issuing corporation of the shares or rights that are the object of the relevant operation has the status of issuing corporation, acquiring corporation, alienating corporation, merging corporation, splitting corporation or split corporation.

b) State the name and RFC key of the partner or shareholder who transferred the ownership, enjoyment or use of the shares or rights and of the partner or shareholder who acquired said shares or rights.

c) State the type or series of the shares or rights with respect to which the ownership, enjoyment or use was transferred.

d) State the number and value of the shares or rights transferred.

e) State what percentage the shares or rights whose ownership, enjoyment or use was transferred represent, with respect to the total shares or rights of the corporation that is the object of the relevant operation.

f) State what was the consideration obtained for the transfer of the ownership, enjoyment or use of the shares or rights.

g) Exhibit a copy of the contract entered into between the parties that participated in the relevant operation.

When the right over the assets or profits of the issuing corporation, acquiring corporation, alienating corporation, merging corporation, splitting corporation, or split corporation or corporations, as applicable, is granted, in the case of any type of capital reduction or liquidation:

a) Indicate whether the corporation that transmits the rights over the assets or profits has the status of issuing corporation, acquiring corporation, alienating corporation, merging corporation, splitting corporation or split corporation.

b) State the value of the rights that were the object of the operation, on the date on which it was carried out.

c) In the event that the right over the assets of the corporation has been granted, describe said assets in detail, indicating the date of acquisition, the original amount of the investment, tax deductions made up to the date on which the cited right was granted, as well as their market value on said date.

d) State the name and RFC key of the partner or shareholder who granted the right over the assets and profits and of the partner or shareholder who acquired said right.

e) State what was the consideration obtained for the granting of the right over the assets or profits.

f) Exhibit a copy of the contract entered into between the parties that participated in the relevant operation.

When the book value of the shares of the issuing corporation, merging corporation, splitting corporation, split corporation or corporations, as applicable, decreases or increases by more than 30% in relation to the book value determined of these on the date of the request for authorization to alienate shares at fiscal cost or to defer the payment of Income Tax, or of the merger or split of corporations, which was recorded in the respective report:

a) Indicate whether the issuing corporation of the shares whose book value decreased or increased has the status of issuing corporation, acquiring corporation, alienating corporation, merging corporation, splitting corporation or split corporation.

b) State what is the cause that originated that the book value of the shares decreased or increased by more than 30%.

c) State the book value of the shares of the corporation that is the object of the relevant operation, determined on the date of the request for authorization to alienate shares at fiscal cost or to defer the payment of Income Tax, or of the merger or split of corporations, as applicable, which was recorded in the report.

Friday, July 17, 2026 OFFICIAL GAZETTE 589

d) State the book value of the shares of the corporation that is the object of the relevant operation, after carrying out the relevant operation.

e) Indicate whether a person other than the partners or shareholders of the corporations that were part of the merger, split or corporate restructuring operation participated in the relevant operation.

When the share capital of the issuing corporation, acquiring corporation, alienating corporation, merging corporation, splitting corporation, split corporation or corporations is decreased or increased, taking as a base the share capital recorded in the report:

a) Indicate whether the corporation whose share capital decreased or increased has the status of issuing corporation, acquiring corporation, alienating corporation, merging corporation, splitting corporation or split corporation.

b) State what is the cause that originated that the share capital decreased or increased. In the event that it derives from a capital contribution, indicate the name and RFC key of the partner or shareholder who made the corresponding contribution.

c) State the amount of the share capital of the corporation that is the object of the relevant operation, recorded in the report presented or prepared on account of the authorization granted to alienate shares at fiscal cost or to defer the payment of Income Tax, or of the merger or split of corporations.

d) State the amount of the share capital of the corporation that is the object of the relevant operation, after carrying out the relevant operation.

f) Indicate the account or accounts of the capital that decreased or increased.

g) In the event of a decrease in share capital, indicate whether the original partners or shareholders exercised the right of preference.

In those cases in which a partner or shareholder who received shares by virtue of the merger or split increases or decreases their percentage of direct or indirect participation in the share capital of the issuing corporation, acquiring corporation, alienating corporation, merging corporation, splitting corporation, split corporation or corporations, as applicable, and as a consequence thereof, increases or decreases the percentage of participation of another partner or shareholder of the issuing corporation, merging corporation, splitting corporation, split corporation or corporations, as applicable, taking as a base the percentages of participation in the share capital of said partners or shareholders recorded in the report:

a) Indicate whether the corporation that is the object of the relevant operation has the status of issuing corporation, acquiring corporation, alienating corporation, merging corporation, splitting corporation or split corporation.

b) State what is the cause that originated that the percentage of participation in the share capital decreased or increased.

c) State the percentages of participation in the share capital of the corporation that is the object of the relevant operation, recorded in the report presented or prepared on account of the authorization to alienate shares at fiscal cost or to defer the payment of Income Tax, or of the merger or split of corporations.

d) State what are the percentages of participation in the share capital of the corporation after carrying out the relevant operation.

When the tax residence of the partners or shareholders who received shares from the merging corporation, splitting corporation, split corporation or corporations, as applicable, or of the issuing corporation, acquiring corporation, alienating corporation, merging corporation, splitting corporation, split corporation or corporations, as applicable, recorded in the report, is changed.

b) State the country or jurisdiction of tax residence of the partners or shareholders who received shares, after carrying out the relevant operation, as well as their tax identification number and tax address, or any other locating data.

c) State the country or jurisdiction of tax residence of the corporation that is the object of the relevant operation after carrying it out, as well as its tax identification number and tax address, or any other locating data.

When one or several business segments of the issuing corporation, or of the acquiring or alienating corporation related to one or several business segments of the issuing corporation, or of the merging corporation, splitting corporation, split corporation or corporations, as applicable, recorded in the report, are transferred:

a) Indicate which segment or segments of the business were transferred.

b) Indicate whether the corporation that is the object of the relevant operation has the status of issuing corporation, acquiring corporation, alienating corporation, merging corporation, splitting corporation or split corporation.

c) State the business segments and line of business of the corporation that is the object of the relevant operation, recorded in the report presented or prepared on account of the authorization granted to alienate shares at fiscal cost or to defer the payment of Income Tax, or of the merger or split of corporations.

590 OFFICIAL GAZETTE Friday, July 17, 2026

d) State the business segments and line of business of the corporation that is the object of the relevant operation, after carrying it out.

e) Indicate the percentage that each business segment represents within the corporation that is the object of the relevant operation, before and after carrying it out.

f) State the name, RFC key and country of residence of the corporation that acquired the segment or segments of the business.

In those cases in which the issuing corporation, the acquiring corporation and the alienating corporation cease to consolidate their financial statements in accordance with the provisions that regulate them in accounting and financial matters, or are obliged to apply:

a) State what is the cause that originated that the issuing corporation, the acquiring corporation and the alienating corporation ceased to consolidate their financial statements.

b) Indicate what are the provisions that regulate the issuing corporation, the acquiring corporation and the alienating corporation in accounting and financial matters, or that they are obliged to apply.

Legal Basis

Articles 14-B, 18, 19 and 31-A of the CFF, 24 and 161 of the LISR; Rule 2.8.1.12. of the RMF.

94/CFF Clarification of obligations of non-business trusts.

Procedure

Service

Description of the procedure or service Amount

Presentation of the Clarification of obligations of non-business trusts.

Free

Payment of

rights

Cost:

Who can request the procedure or service? When is it presented?

Trusts that opt not to carry out business activities according to rule 3.1.14.

When the taxpayer requires it.

Where can I present it? On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/mi-portal

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

Enter the SAT Portal, in the link in the section Where can I present it?
Register in My portal your RFC and Password, and choose Log in.
Select the options Internet Services / Clarification / Request and a form will appear.
Fill out the form as follows:
In the Service Description section, in the Procedure tab, select the option NON-BUSINESS TRUSTS; in Directed to: Decentralized Administrator of Taxpayer Services; in *Subject: Non-business trusts; in the Description section: Clarification of obligations of non-business trusts and a declaration under oath that it is a trust without business activity and, if applicable, state that due to the activity it performs it is liable for VAT; press the Send button, the Acknowledgement of receipt is generated which contains the procedure folio with which you can follow up on your notice, print it or save it. Enter the SAT Portal, within the fifteen-day period following the presentation of the procedure, with the folio number, to verify the response to your notice at: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal as follows:
In My portal, enter your RFC and enter your password; select the option: Internet Services / Clarification / Consultation; enter the folio number of the procedure and verify the solution granted to your request; if your request was resolved, you receive the Acknowledgement of response which you can print or save.

What requirements must I meet?

No documentation is required to be presented.

Under what conditions must I comply?

Have a Password.
Be registered in the RFC.

Friday, July 17, 2026 OFFICIAL GAZETTE 591

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

On the SAT Portal, with the folio number by entering Internet Services / Clarification / Consultation.

No.

Resolution of the procedure or service

The authority will validate that you meet the requirements and conditions to issue the corresponding response.

Maximum time limit for the SAT to resolve the procedure or service

Maximum time limit for the SAT to request additional information

Maximum time limit to comply with the requested information

Fifteen days. Not applicable. Not applicable.

What document do I obtain at the end of the procedure or service?

What is the validity of the procedure or service?

Acknowledgement of receipt and subsequently, the electronic response to your clarification request.

Indefinite.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Mexico central time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.

Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except non-working days.

Personal attention at SAT offices located in diverse cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio

The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).

Email: denuncias@sat.gob.mx

On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-odenuncias

MarcaSAT 55 627 22 728 option 8.

Additional Information

The digitized files must be compressed in ZIP storage format and attached to the clarification case.

In order for the tax authority to be in a position to resolve the clarification request or service within the established time limits, it must be presented in the terms specified in this procedure sheet. However, when by error you have presented your procedure or service, selecting a different tag than the one indicated in this sheet for the clarification case, the time limit for the authority to resolve the procedure or service will begin to run until it has been assigned to the competent area. Nevertheless, your request will be considered presented on the date on which it was received in accordance with what is stated in your acknowledgement of receipt.

Legal Basis

Article 27 of the CFF; Rules 2.5.8. and 3.1.14. of the RMF.

95/CFF Notice that must be presented by subjects who deliver prizes in fiscal lotteries.

Procedure

Service

Description of the procedure or service Amount

Notice to manifest your willingness to participate with the delivery of prizes in fiscal lotteries.

Free

Payment of

rights

Cost:

Who can request the procedure or service? When is it presented?

Legal entities that intend to participate in the delivery of prizes in fiscal lotteries.

At the latest fifteen days before the promotion of the fiscal lotteries.

Where can I present it? On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/mi-portal

592 OFFICIAL GAZETTE Friday, July 17, 2026

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

Enter the SAT Portal, in the link in the section Where can I present it?
Register in My portal, your RFC and Password, and choose Log in.
Select the option of Internet Services / Service or requests / Request and the form will appear.
In the Service Description section, in the Procedure tab, select the option LOTTERIES; in Directed to: SAT, in *Subject: Notice to manifest my willingness to participate with the delivery of prizes in fiscal lotteries. In the Description section: make the declaration under oath that it is my willingness to participate with the delivery of prizes in fiscal lotteries, for which I will be subject to the bases established for fiscal lotteries.
Press the Send button, the Acknowledgement of receipt is generated which contains the procedure folio with which you can follow up on your notice, print it or save it.
Review your service or request case within a period of ten days to verify if additional information was requested from you, in which case you will have ten days to deliver it, if you exceed that period it is necessary to enter your request again.

What requirements must I meet?

No documentation is required to be delivered.

Under what conditions must I comply?

Have a Password.
You must be subject to the bases established for fiscal lotteries.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

On the SAT Portal, with the folio number that is found in the Acknowledgement of receipt, at https://www.sat.gob.mx/portal/private/aplicacion/miportal

Select the option of Internet Services /
Service or requests / Consultation and enter the folio number that was assigned to your procedure.
No.

Resolution of the procedure or service

If you meet the requirements and conditions, the Notice will be considered presented.

Maximum time limit for the SAT to resolve the procedure or service

Maximum time limit for the SAT to request additional information

Maximum time limit to comply with the requested information

Three months. Ten days. Ten days.

What document do I obtain at the end of the procedure or service?

What is the validity of the procedure or service?

Acknowledgement of response. Indefinite.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Mexico central time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.

Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except non-working days.

Personal attention at SAT offices located in diverse cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio

The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).

Email: denuncias@sat.gob.mx

On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-odenuncias

MarcaSAT 55 627 22 728 option 8.

Friday, July 17, 2026 OFFICIAL GAZETTE 593
Additional Information
In order for the tax authority to be able to resolve the clarification request or service within the established deadlines, it must be submitted in the terms specified in this procedure sheet. However, if you have erroneously submitted your procedure or service by selecting a tag different from the one indicated in this sheet for the case of clarification, the deadline for the authority to resolve the procedure or service will begin to count once it has been assigned to the competent area. Nevertheless, your request will be considered submitted on the date it was received in accordance with what is stated in your receipt acknowledgment. Legal Basis Articles 33-B of the CFF; 297 of the CFPC; Rule 2.17.1. of the RMF. 96/CFF Report without Reportable Accounts (zero report), in terms of Annexes 27 and 28 of the RMF. Procedure Service Description of the procedure or service Amount Through this procedure, Financial Institutions Subject to Reporting or entities that qualify as Financial Institutions Subject to Reporting in terms of Annexes 27 and 28, may inform that they do not have accounts to report for the period in question. Free Payment of rights Cost:
Who can request the procedure or service? When is it submitted?
Financial Institutions Subject to Reporting or entities that qualify as Financial Institutions Subject to Reporting in terms of Annexes 27 and 28, that do not have accounts to report for the period in question (zero report). By August thirty-first of each fiscal year at the latest. Where can I submit it? On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/fatca-y-crs In person:
In the case of entities that qualify as Financial Institutions Subject to Reporting in terms of Annexes 27 and 28 that do not have an RFC key or are not obliged to register in it, before the Official Office of the AGGC, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P. 06300, Mexico City, during business hours Monday to Friday from 08:00 to 14:30 hrs. INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service? On the SAT Portal:

Enter the SAT Portal, in the link mentioned in the section Where can I submit it? and select the FATCA or CRS option.
Go to the Zero Report option.
In the Follow-up section enter My portal, capture the RFC and Password of the Financial Institution Subject to Reporting or entity that qualifies as a Financial Institution Subject to Reporting that submits the procedure, followed by Log in.
Choose the options Internet Services / Service or requests / Request.
Fill out the Notice Service form as follows:
In the Service Description section, in the Procedure tab, select ZERO REPORT ANNEX 27 AND 28; To: AGGC of SAT; Subject: Report without Reportable Accounts (zero report), in terms of Annexes 27 and 28; Description: briefly explain what the report being made is about; in the section What requirements must I meet?, attach the digitized documents indicated in said section, for which, choose Examine and select the document(s) previously digitized in PDF format, and finally choose Upload.
Press the Send button; automatically your request will be generated with the procedure attention folio number and you will obtain your receipt acknowledgment.

594 OFFICIAL GAZETTE Friday, July 17, 2026
7. To follow up on your procedure enter My portal with your RFC and Password, followed by Log in. Choose the options Internet Services / Service or requests / Consultation and enter your assigned folio number, followed by Search and you can verify the status of the procedure. In the event that the authority has requested additional information and documentation, it will be indicated in this section, for which it must be uploaded in the same folio, within a period of ten days following the date on which the request for information or additional documentation was made.
8. You can also follow up on your procedure by sending an email to the FATCA-SAT Working Group (fatca.sat@sat.gob.mx), providing the folio number assigned to the procedure.
9. Financial Institutions Subject to Reporting or entities that qualify as Financial Institutions Subject to Reporting must present complete and correct information referring to this sheet, according to the timeframes and dates contained in the FATCA-CRS Activities Calendar, available on the microsite for Automatic Exchange of Financial Information for Tax Purposes
(http://omawww.sat.gob.mx/acuerdo_internacional/Paginas/default.htm).
In person:
1. In the case of an entity that qualifies as a Financial Institution Subject to Reporting that does not have an RFC key or is not obliged to register in it, they must go to the Official Office of the AGGC.
2. Deliver the documentation requested in the section What requirements must I meet?
3. Receive and keep the Procedure Request Format 96/CFF Report without Reportable Accounts (zero report), in terms of Annexes 27 and 28 of the RMF, contained in Annex 1, stamped as receipt acknowledgment.
4. You can follow up on your procedure by sending an email to the FATCA-SAT Working Group (fatca.sat@sat.gob.mx), providing the folio number assigned to the procedure in the receipt acknowledgment.
5. Financial Institutions Subject to Reporting or entities that qualify as Financial Institutions Subject to Reporting must present complete and correct information referring to this sheet, according to the timeframes and dates contained in the FATCA-CRS Activities Calendar, available on the microsite for Automatic Exchange of Financial Information for Tax Purposes
(http://omawww.sat.gob.mx/acuerdo_internacional/Paginas/default.htm).
What requirements must I meet?
1. Procedure Request Format 96/CFF Report without Reportable Accounts (zero report), in terms of Annexes 27 and 28 of the RMF, contained in Annex 1, properly filled out and signed, which you can download according to the following steps: go to the SAT Portal www.sat.gob.mx / click on the "Procedures and services" tab / choose "More procedures and services" / subsequently click on the "Large taxpayers" option / select "Information exchange (FATCA AND CRS)" / in the "Additional material" section / click on "Formats" / choose the "Format 96/CFF" option, which will redirect you to the format.
2. Instrument that accredits the personality of the legal representative or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary.
3. Official identification.

Consult the official identifications, proof of address, and instruments to accredit representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address, and instruments to accredit representation, of this Annex.
Under what conditions must I comply?
Have a Password to enter My portal.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? To consult and follow up on the procedure, send an email to the FATCA-SAT Working Group (fatca.sat@sat.gob.mx), providing the folio number assigned to the procedure. To provide additional documentation and verify the status of the procedure, enter My portal, in case the promotion was presented through this channel. No. Resolution of the procedure or service The authority will validate the information and documentation presented and if the requested requirements are met, the Report will be considered submitted.

Friday, July 17, 2026 OFFICIAL GAZETTE 595
Maximum deadline for the SAT to resolve the procedure or service Maximum deadline for the SAT to request additional information Maximum deadline to comply with the requested information The information regarding procedures, criteria, deadlines, and formats is available on the microsite for Automatic Exchange of Financial Information for Tax Purposes of the SAT:
http://omawww.sat.gob.mx/acuerdo_i ternacional/Paginas/default.htm The information regarding procedures, criteria, deadlines, and formats is available on the microsite for Automatic Exchange of Financial Information for Tax Purposes of the SAT:
http://omawww.sat.gob.mx/acuerdo_int ernacional/Paginas/default.htm Ten days.
What document do I obtain upon finishing the procedure or service?
What is the validity of the procedure or service?
Receipt acknowledgment. Annual.
ATTENTION CHANNELS
Consultations and doubts Complaints and reports Personal attention in the AGGC offices, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P. 06300, Mexico City, during business hours Monday to Thursday from 08:30 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., prior appointment that can be requested via email addressed to the FATCA-SAT Working Group: fatca.sat@sat.gob.mx Via Chat: https://chat.sat.gob.mx, Monday to Friday from 09:00 to 18:00 hrs., except non-working days. On the microsite for Automatic Exchange of Financial Information for Tax Purposes:
http://omawww.sat.gob.mx/acuerdo_internacional/Pag inas/default.htm Via email to the FATCA-SAT Working Group: fatca.sat@sat.gob.mx SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o rdenuncias MarcaSAT 55 627 22 728 option 8.
Additional Information
The obligation referred to in this procedure will be considered fulfilled with the submission of the zero report, provided that the information and documentation has been provided completely and correctly; otherwise, the SAT will require the Financial Institution or entity that qualifies as a Financial Institution Subject to Reporting to provide the requested information or documentation within a period of ten days; if it is not provided within the stated deadline, the procedure will be cancelled. The information regarding procedures, criteria, deadlines, and formats is available on the microsite for Automatic Exchange of Financial Information for Tax Purposes of the SAT:
http://omawww.sat.gob.mx/acuerdo_internacional/Paginas/default.htm The statement of the Financial Institution or entity must be under oath of truthfulness, so the box in the corresponding section of the Procedure Request Format 96/CFF Report without Reportable Accounts (zero report), in terms of Annexes 27 and 28 of the RMF, contained in Annex 1, must be selected. Only one procedure (sheet) per folio should be submitted. In order for the tax authority to be able to resolve the clarification request or service within the established deadlines, it must be submitted in the terms specified in this procedure sheet. However, when you have erroneously submitted your procedure or service by selecting a tag different from the one indicated in this sheet, the deadline for the authority to resolve the procedure or service will begin to count once it has been assigned to the competent area. Nevertheless, your request will be considered submitted on the date it was received in accordance with what is stated in your receipt acknowledgment. Legal Basis Articles 18, 19, 30, 32-B, fraction V, 32-B Bis and 37 of the CFF; 7, third paragraph of the LISR; Rules 1.1., 2.1.7., 2.9.12. and 3.5.8.; Annexes 27 and 28 of the RMF.

596 OFFICIAL GAZETTE Friday, July 17, 2026
97/CFF Notice regarding the number of Identification of Financial Institutions or entities that qualify as Financial Institutions, that are not Subject to Reporting in terms of Annex 27 of the RMF. Procedure Service Description of the procedure or service Amount Through this procedure, Financial Institutions or entities that qualify as Financial Institutions, that are not Subject to Reporting in terms of Annex 27, but are subject to reporting in terms of Annex 28, must provide the Global Intermediary Identification Number (GIIN), or, in case of not having this and being unable to obtain it, request the SAT to issue a Financial Institution Identification Number (FIIN). Free Payment of rights Cost:
Who can request the procedure or service? When is it submitted?
Financial Institutions or entities that qualify as Financial Institutions, that are not Subject to Reporting in terms of Annex 27, but are subject to reporting in terms of Annex 28, that have a GIIN. Financial Institutions or entities that qualify as Financial Institutions, that are not Subject to Reporting in terms of Annex 27, but are subject to reporting in terms of Annex 28, that do not have and are unable to obtain a GIIN and therefore require the issuance of a FIIN. Within the month following the obtaining of the corresponding GIIN. By February twenty-eighth at the latest, in the case of Financial Institutions or entities that qualify as Financial Institutions, that are not Subject to Reporting in terms of Annex 27, but are subject to reporting in terms of Annex 28 that do not have and are unable to obtain a GIIN. Where can I submit it? On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/fatca-y-crs In person:
In the case of entities that qualify as Financial Institutions Subject to Reporting in terms of Annexes 27 and 28 that do not have an RFC key and are not obliged to register in it, before the Official Office of the AGGC, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P. 06300, Mexico City, during business hours Monday to Friday from 08:00 to 14:30 hrs. INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service? On the SAT Portal:

Enter the SAT Portal, in the link mentioned in the section Where can I submit it? and select the CRS section.
Go to the GIIN Notice for non-reporting financial institutions option.
In the Follow-up section enter My portal, capture the RFC and Password of the Financial Institution or entity that qualifies as a Financial Institution Subject to Reporting that submits the notice, followed by Log in.
Select the options Internet Services / Service or requests / Request.
Fill out the Notice Service form as follows:
In the Service Description section, in the Procedure tab select SHEET 97/CFF ANNEX 28 RMF; To: AGGC; *Subject: Notice regarding the number of Identification of Financial Institutions or entities that qualify as Financial Institutions, that are not Subject to Reporting in terms of Annex 27; Description: briefly explain what the notice you are submitting is about; attach the scanned documents indicated in the section What requirements must I meet?, for which choose Examine and select the digitized documents in PDF format and choose Upload.
Press the Send button; automatically your request will be generated with the procedure attention folio number and you will obtain your receipt acknowledgment.
To follow up on your procedure enter My portal with the RFC and Password, followed by Log in. Choose the options Internet Services / Service or requests / Consultation; enter your assigned folio number, followed by Search, to verify the status of the procedure.
You can also follow up on your procedure by sending an email to the FATCA-SAT Working Group (fatca.sat@sat.gob.mx) providing the folio number assigned to the procedure.
The staff will resolve your procedure according to the timeframes and dates contained in the FATCA-CRS Activities Calendar, available on the microsite for Automatic Exchange of Financial Information for Tax Purposes (http://omawww.sat.gob.mx/acuerdo_internacional/Paginas/default.htm).

Friday, July 17, 2026 OFFICIAL GAZETTE 597
In person:
1. In the case of an entity that qualifies as a Financial Institution Subject to Reporting that does not have an RFC key and is not obliged to register in it, they must go to the Official Office of the AGGC.
2. Deliver the documentation requested in the section What requirements must I meet?
3. Receive and keep the Procedure Request Format 97/CFF Notice regarding the number of Identification of Financial Institutions or entities that qualify as Financial Institutions, that are not Subject to Reporting, in terms of Annex 27 of the RMF, contained in Annex 1, stamped as receipt acknowledgment.
4. You can follow up on your procedure by sending an email to the FATCA-SAT Working Group (fatca.sat@sat.gob.mx) providing the folio number assigned to the procedure.
What requirements must I meet?
In the case of Financial Institutions Subject to Reporting or entities that qualify as Financial Institutions Subject to Reporting in terms of Annex 28, that have a GIIN, present:
1. Procedure Request Format 97/CFF Notice regarding the number of Identification of Financial Institutions or entities that qualify as Financial Institutions, that are not Subject to Reporting, in terms of Annex 27 of the RMF, contained in Annex 1, properly filled out and signed, which you can download according to the following steps: go to the SAT Portal www.sat.gob.mx / click on the "Procedures and services" tab / choose "More procedures and services" / subsequently click on the "Large taxpayers" option / select "Information exchange (FATCA AND CRS)" / in the "Additional material" section click on the "Formats" option / choose "Format 97/CFF", which will redirect you to the format.
2. Instrument to accredit the personality of the legal representative (certified copy and simple copy for comparison, in case the procedure is carried out in person) or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary (original and simple copy for comparison, in case the procedure is carried out in person).
3. Official identification.
In the case of Financial Institutions Subject to Reporting or entities that qualify as Financial Institutions Subject to Reporting in terms of Annex 28, that do not have and are unable to obtain a GIIN, present:
1. Procedure Request Format 97/CFF Notice regarding the number of Identification of Financial Institutions or entities that qualify as Financial Institutions, that are not Subject to Reporting, in terms of Annex 27 of the RMF, contained in Annex 1, properly filled out and signed, which you can download according to the following steps: go to the SAT Portal www.sat.gob.mx / click on the "Procedures and services" tab / choose "More procedures and services" / subsequently click on the "Large taxpayers" option / select "Information exchange (FATCA AND CRS)" / in the "Additional material" section click on the "Formats" option / choose "Format 97/CFF", which will redirect you to the format.
2. Instrument to accredit the personality of the legal representative (certified copy and simple copy for comparison, in case the procedure is carried out in person) or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary (original and simple copy for comparison, in case the procedure is carried out in person).
3. Official identification.

Consult the official identifications, proof of address, and instruments to accredit representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address, and instruments to accredit representation, of this Annex.
Under what conditions must I comply?
Have a Password to enter My portal.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? To consult and follow up on the procedure, send an email to the FATCA-SAT Working Group (fatca.sat@sat.gob.mx), providing the folio number assigned to the procedure. To provide additional documentation and verify the status of the procedure, enter My portal, in case the promotion was presented through this channel. No. Resolution of the procedure or service In case, you will obtain the financial institution identification number (FIIN).

598 OFFICIAL GAZETTE Friday, July 17, 2026

Maximum deadline for SAT to resolve the procedure or service Maximum deadline for SAT to request additional information Maximum deadline to comply with the requested information Ten days following receipt of complete documentation.

The deadlines and dates are available on the microsite for Automatic Exchange of Financial Information for Tax Purposes:
http://omawww.sat.gob.mx/acuerdo_internacional/Paginas/default.htm

What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?

If applicable, Financial Institution Identification Number (NIIF).
Indefinite, unless the Financial Institution Subject to Reporting or entity qualifying as a Financial Institution Subject to Reporting under Annex 28 makes any subsequent changes.

CHANNELS FOR ATTENTION
Inquiries and doubts | Complaints and reports

Personal attention at the AGGC offices, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, during hours of Monday to Thursday from 08:30 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., by prior appointment which can be requested via email to the FATCA-SAT Working Group: fatca.sat@sat.gob.mx

Via Chat: https://chat.sat.gob.mx, Monday to Friday from 09:00 to 18:00 hrs., except non-working days.

On the microsite for Automatic Exchange of Financial Information for Tax Purposes:
http://omawww.sat.gob.mx/acuerdo_internacional/Paginas/default.htm

Via email to the FATCA-SAT Working Group: fatca.sat@sat.gob.mx

SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports).

Email: denuncias@sat.gob.mx

On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias

MarcaSAT 55 627 22 728 option 8.

Additional Information

Information regarding procedures, criteria, deadlines, and formats is available on the SAT microsite for Automatic Exchange of Financial Information for Tax Purposes:
http://omawww.sat.gob.mx/acuerdo_internacional/Paginas/default.htm

The declaration by Financial Institutions or entities qualifying as Financial Institutions must be made under oath, so the corresponding box in the Request Form for procedure 97/CFF Notice regarding the Financial Institution Identification Number or entities qualifying as Financial Institutions, which are not Subject to Reporting, under the terms of Annex 27 of the RMF, contained in Annex 1, must be selected.

Only one procedure (form) per folio must be submitted.

To enable the tax authority to resolve the clarification request or service within the established deadlines, it must be submitted in accordance with the terms specified in this form. However, if you have erroneously submitted your procedure or service by selecting a different label than the one indicated in this form, the deadline for the authority to resolve the procedure or service will begin to run only once it has been assigned to the competent area. Nevertheless, your request will be considered submitted on the date it was received in accordance with the acknowledgment of receipt provided.

Legal Basis
Articles 18, 19, 30, 32-B, fraction V, 32-B Bis and 37 of the CFF; 7, third paragraph, of the LISR; Rules 1.1., 2.1.7., 2.9.12. and 3.5.8.; Annexes 27 and 28 of the RMF.

Friday, July 17, 2026 OFFICIAL GAZETTE 599

98/CFF Notice of the fiduciary institution, which is a Financial Institution Subject to Reporting, that exercises the option provided for in Annex 28, First Part, Section VIII, Subsection B(1)(e) of the RMF.

Procedure | Service
Description of the procedure or service | Amount

Through this procedure, you can submit the notice to inform that the fiduciary institution opts to report any information regarding a trust that, in turn, qualifies as a Financial Institution Subject to Reporting under Annex 28, to exercise the option indicated in Annex 28, First Part, Section VIII, Subsection B(1)(e).

Free
Payment of rights
Cost:

Who can request the procedure or service? | When is it submitted?

The fiduciary institution, which is a Financial Institution Subject to Reporting, of a trust when the option indicated in Annex 28, First Part, Section VIII, Subsection B(1)(e) is exercised. Within the month following the exercise of the option.

Where can I submit it? | On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/fatca-y-crs

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

Enter the SAT Portal, at the link mentioned in the section Where can I submit it?, and select the CRS section.
Go to the option Fiduciary institution reporting CRS information of trust.
In the section Steps to follow, enter Mi portal, enter the RFC and Password of the Mexican Financial Institution Subject to Reporting submitting the procedure, followed by Log in.
Choose the options Internet Services / Service or requests / Request.
Fill out the electronic form Service of Notice as follows:
In the Service Description section, on the Procedure tab, select FICHA 98/CFF ANNEX 28 RMF; in Directed to: AGGC of SAT; in *Subject: Notice of the fiduciary institution, which is a Financial Institution Subject to Reporting, that exercises the option indicated in Annex 28, First Part, Section VIII, Subsection B(1)(e); in Description: briefly explain what the notice you are submitting is about; attach the scanned documents indicated in the section What requirements must I meet?, for which choose Examine, select the digitized document in PDF format, and choose Upload.
Press the Send button; your request will automatically be generated with the procedure folio number, and you will receive your acknowledgment of receipt.

What requirements must I meet?

Request Form for procedure 98/CFF Notice of the fiduciary institution, which is a Financial Institution Subject to Reporting, that exercises the option indicated in Annex 28, First Part, Section VIII, Subsection B(1)(e) of the RMF, contained in Annex 1, duly completed and signed, which you can download following these steps: enter the SAT Portal www.sat.gob.mx / click on the "Procedures and services" tab / choose "More procedures and services" / subsequently click on the option "Large taxpayers" / select "Information exchange (FATCA AND CRS)" / in the "Additional material" section click on the option "Formats" / choose "Format 98/CFF", which will redirect you to the format.
Instrument to prove the legal representative's authority or power of attorney signed before two witnesses and ratified before the tax authorities or public notary, as well as valid official identification.
Official identification.

Consult the official identifications, proof of address, and instruments to prove representation accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address, and instruments to prove representation, of this Annex.

Under what conditions must I comply?

Have a Password to enter Mi portal.

600 OFFICIAL GAZETTE Friday, July 17, 2026

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? | Will SAT carry out any inspection or verification to issue the resolution of this procedure or service?

For inquiries and follow-up on the procedure, send an email to the FATCA-SAT Working Group (fatca.sat@sat.gob.mx), providing the folio number assigned to the procedure. To provide additional documentation and verify the status of the procedure, enter Mi portal.

No.

Resolution of the procedure or service
The authority will validate the information and documentation presented, and if the requested requirements are met, the Notice will be considered submitted.

Maximum deadline for SAT to resolve the procedure or service | Maximum deadline for SAT to request additional information | Maximum deadline to comply with the requested information

Immediate procedure. Not applicable. Ten days.

What document do I obtain upon completing the procedure or service? | What is the validity of the procedure or service?

Acknowledgment of receipt. Indefinite, until such time as the Financial Institution makes any modification.

CHANNELS FOR ATTENTION
Inquiries and doubts | Complaints and reports

Via Chat: https://chat.sat.gob.mx, Monday to Friday from 09:00 to 18:00 hrs., except non-working days.

On the microsite for Automatic Exchange of Financial Information for Tax Purposes:
http://omawww.sat.gob.mx/acuerdo_internacional/Paginas/default.htm

Via email to the FATCA-SAT Working Group: fatca.sat@sat.gob.mx

SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports).

Email: denuncias@sat.gob.mx

On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias

MarcaSAT 55 627 22 728 option 8.

Additional Information

The declaration you must make for the purposes of this procedure must be made under oath, so the corresponding box in the Request Form for procedure 98/CFF Notice of the fiduciary institution, which is a Financial Institution Subject to Reporting, that exercises the option indicated in Annex 28, First Part, Section VIII, Subsection B(1)(e) of the RMF, contained in Annex 1, must be selected.

Only one procedure (form) per folio must be submitted.

Legal Basis
Articles 30 and 32-B Bis of the CFF; Rule 2.9.12. and Annex 28 of the RMF.

Friday, July 17, 2026 OFFICIAL GAZETTE 601

99/CFF Notice regarding Third-Party Service Providers in accordance with Annexes 27 and 28 of the RMF.

Procedure | Service
Description of the procedure or service | Amount

Through this procedure, you can submit this notice to inform that Financial Institutions Subject to Reporting opt to provide services to other Financial Institutions Subject to Reporting (trusts, investment funds, and specialized investment societies for retirement funds) for the fulfillment of the obligations referred to in Annexes 27 and 28.

Free
Payment of rights
Cost:

Who can request the procedure or service? | When is it submitted?

Mexican Financial Institutions Subject to Reporting and Financial Institutions Subject to Reporting acting as third-party service providers in accordance with Annexes 27 and 28. By June 30 of each fiscal year at the latest.

Where can I submit it? | On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/fatca-y-crs

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

Enter the SAT Portal, at the link mentioned in the section Where can I submit it?, and select the FATCA or CRS option.
Go to the option Third-Party Service Providers.
In the section Steps to follow, enter Mi portal, enter the RFC and Password of the Financial Institution Subject to Reporting submitting the notice, followed by Log in.
Select the options Internet Services / Service or requests / Request.
Fill out the electronic form Service of Notice as follows:
In the Service Description section, on the Procedure tab, select FICHA 99 ANNEXES 27-28 RMF; in Directed to: AGGC of SAT; in Subject: Notice regarding Third-Party Service Providers in accordance with Annexes 27 and 28; in Description: briefly explain what the notice you are submitting is about; attach the scanned documents indicated in the section What requirements must I meet?, for which choose Examine and select the digitized documents in PDF format and choose Upload.
Press the Send button; your request will automatically be generated with the procedure folio number, and you will receive your acknowledgment of receipt.
To follow up on your procedure, enter the Mi portal application, with the RFC and Password of the Financial Institution Subject to Reporting that submitted the notice, followed by Log in, choose the options Internet Services / Service or requests / Consultation; enter your assigned folio number, followed by Search, to verify the status of the procedure.
You can also follow up on your procedure by sending an email to the FATCA-SAT Working Group (fatca.sat@sat.gob.mx) providing the folio number assigned to the procedure.

What requirements must I meet?

Request Form for procedure 99/CFF Notice regarding Third-Party Service Providers in accordance with Annexes 27 and 28 of the RMF, contained in Annex 1, duly completed and signed, which you can download following these steps: enter the SAT Portal www.sat.gob.mx / click on the "Procedures and services" tab / choose "More procedures and services" / subsequently click on the option "Large taxpayers" / select "Information exchange (FATCA AND CRS)" / in the "Additional material" section click on the option "Formats" / choose "Format 99/CFF", which will redirect you to the format.
Instrument to prove the legal representative's authority or power of attorney signed before two witnesses and ratified before the tax authorities or public notary.
Official identification.

Consult the official identifications, proof of address, and instruments to prove representation accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address, and instruments to prove representation, of this Annex.

Under what conditions must I comply?

Have a Password to enter Mi portal.

602 OFFICIAL GAZETTE Friday, July 17, 2026

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? | Will SAT carry out any inspection or verification to issue the resolution of this procedure or service?

No.

Resolution of the procedure or service
The authority will validate the information and documentation presented, and if the requested requirements are met, the Notice will be considered submitted.

Maximum deadline for SAT to resolve the procedure or service | Maximum deadline for SAT to request additional information | Maximum deadline to comply with the requested information

Immediate procedure. Not applicable. Ten days.

What document do I obtain upon completing the procedure or service? | What is the validity of the procedure or service?

Acknowledgment of receipt. Indefinite, unless the Financial Institution Subject to Reporting acting as a third-party service provider makes a change or notifies that it has ceased to be so.

CHANNELS FOR ATTENTION
Inquiries and doubts | Complaints and reports

Via Chat: https://chat.sat.gob.mx, Monday to Friday from 09:00 to 18:00 hrs., except non-working days.

On the microsite for Automatic Exchange of Financial Information for Tax Purposes:
http://omawww.sat.gob.mx/acuerdo_internacional/Paginas/default.htm

Via email to the FATCA-SAT Working Group: fatca.sat@sat.gob.mx

SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports).

Email: denuncias@sat.gob.mx

On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias

MarcaSAT 55 627 22 728 option 8.

Additional Information

The declaration by the Financial Institution Subject to Reporting acting as a third-party service provider must be made under oath, so the corresponding box in the Request Form for procedure 99/CFF Notice regarding Third-Party Service Providers in accordance with Annexes 27 and 28 of the RMF, contained in Annex 1, must be selected.

Only one procedure (form) per folio must be submitted.

Legal Basis
Articles 30, 32-B, fraction V and 32-B Bis of the CFF; 7, third paragraph of the LISR; Rules 2.9.12. and 3.5.8.; Annexes 27 and 28 of the RMF.

Friday, July 17, 2026 OFFICIAL GAZETTE 603

100/CFF Request for generation, renewal, modification, or cancellation of communication certificates, and other elements inherent thereto, in accordance with Annexes 27 and 28 of the RMF.

Procedure | Service
Description of the procedure or service | Amount

Requests the generation, renewal, modification, or cancellation of communication certificates, and other elements inherent thereto (user, password, communication channels, and connection data), through which reports of accounts referred to in Annexes 27 and 28 will be sent to SAT.

Free
Payment of rights
Cost:

Who can request the procedure or service? | When is it submitted?

Financial Institutions Subject to Reporting or entities qualifying as Financial Institutions Subject to Reporting under Annexes 27 and 28 that wish to request the generation, renewal, modification, or cancellation of communication certificates, and other elements inherent thereto (user, password, communication channels, and connection data), for the submission of reports in accordance with Annexes 27 and 28. When required.

Where can I submit it? | On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/fatca-y-crs

In person:
In the case of entities qualifying as Financial Institutions Subject to Reporting under Annexes 27 and 28 that do not have an RFC key and are not obligated to register in it, before the Official Office of the AGGC, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, during hours of Monday to Friday from 08:00 to 14:30 hrs.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

On the SAT Portal:

Enter the link in the section Where can I submit it? and select the FATCA or CRS option.
Go to the option Communication certificates and other elements inherent thereto.
In the section Steps to follow, enter Mi portal, enter the RFC and Password of the Financial Institution Subject to Reporting or entity qualifying as a Financial Institution Subject to Reporting submitting the procedure, followed by Log in.
Select the option Internet Services / Service or requests / Request and a form will appear.
Complete the form as follows: In the Service Description section, on the Procedure tab, select the option CERTIFICATES ANNEXES 27 and 28; in Directed to: AGGC, in Subject: indicate request for generation, renewal, modification, or cancellation of communication certificates; modification of communication channels; or request or modification of connection users and passwords, as applicable; Description: briefly explain what the request you are submitting is about; attach the scanned documents indicated in the section What requirements must I meet?, for which choose Examine and select the digitized documents in PDF format and choose Upload.
Press the Send button; the Acknowledgment of receipt containing the procedure folio will be generated, which you can use to follow up on your notice; print it or save it.
To follow up on your procedure, enter the Mi portal application, with the RFC and Password, followed by Log in, select the option Internet Services / Service or requests / Consultation and a form will appear, enter your assigned folio number, followed by Search.
You can also follow up on your procedure by sending an email to the FATCA-SAT Working Group (fatca.sat@sat.gob.mx) providing the folio number assigned to the procedure.
The staff will resolve your procedure according to the deadlines and dates contained in the "FATCA-CRS Activities Calendar" available on the SAT microsite for Automatic Exchange of Financial Information for Tax Purposes (http://omawww.sat.gob.mx/acuerdo_internacional/Paginas/a/default.htm)

604 DIARIO OFICIAL Viernes 17 de julio de 2026

In person:

In the case of an entity that qualifies as a Reporting Financial Institution that does not have a key in the RFC and is not obliged to register in it, they must go to the Official Records Office of the AGGC.
Deliver the requested documentation in the section "What requirements must I meet?"
Receive and keep the stamped free-form letter as proof of receipt.
You can follow up on your application by sending an email to the FATCA-SAT Working Group (fatca.sat@sat.gob.mx) providing the folio number assigned to the application.

What requirements must I meet?
In the case of requests for generation or renewal of certificates, a free-form letter containing the following information and documentation:

Name, RFC key (if applicable) and GIIN or NIIF (as applicable) of the Reporting Financial Institution or entity that qualifies as a Reporting Financial Institution in terms of Annexes 27 and 28, requested communication channel (Web Service or SFTP) and type(s) of certificate(s) (for test and/or production environment).
Format for designation of personnel responsible for communication with the SAT duly completed, attaching valid official identification.
Document accrediting that the personnel responsible for communication with the SAT works at the Reporting Financial Institution or entity that qualifies as a Reporting Financial Institution in terms of Annexes 27 and 28, in PDF format.
Instrument to accredit the personality and identity of the legal representative of the Financial Institution (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary (original and simple copy for comparison).
Official identification.
Format for request of communication channel duly completed, attaching the information and documentation corresponding to the requested communication channel (Web Service or SFTP).

In the case of cancellation of certificates or modification of users, passwords or other connection data, a free-form letter containing the following information:

Name, RFC key (if applicable) and GIIN or NIIF (as applicable) of the Reporting Financial Institution or entity that qualifies as a Reporting Financial Institution in terms of Annexes 27 and 28, communication channel regarding which the cancellation of the certificate or modification of the user and corresponding passwords is requested.
Instrument to accredit the personality and identity of the legal representative of the Reporting Financial Institution or entity that qualifies as a Reporting Financial Institution in terms of Annexes 27 and 28 (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary (original and simple copy for comparison).
Official identification.

In the case of modification of responsible personnel, a free-form letter containing the following information and documentation:

Name, RFC key (if applicable) and GIIN or NIIF (as applicable) of the Reporting Financial Institution or entity that qualifies as a Reporting Financial Institution in terms of Annexes 27 and 28.
Format for designation of personnel responsible for communication with the SAT duly completed, attaching valid official identification.
Document accrediting that the personnel responsible for communication with the SAT works at the Reporting Financial Institution or entity that qualifies as a Reporting Financial Institution in terms of Annexes 27 and 28, in PDF format.

Consult the official identifications, proof of address and instruments to accredit representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address and instruments to accredit representation, of this Annex.

What conditions must I meet?
Have a Password to access Mi portal.

Viernes 17 de julio de 2026 DIARIO OFICIAL 605

FOLLOW-UP AND RESOLUTION OF THE APPLICATION OR SERVICE

How can I follow up on the application or service? Will the SAT carry out any inspection or verification to issue the resolution of this application or service? For inquiries and follow-up on the application, send an email to the FATCA-SAT Working Group (fatca.sat@sat.gob.mx), providing the folio number assigned to the application. To provide additional documentation and verify the status of the application, log in to Mi portal, in case the promotion was presented through this channel. No.

Resolution of the application or service
Digital certificates or connection users and passwords will be delivered as appropriate.

Maximum deadline for the SAT to resolve the application or service Three months.

Maximum deadline for the SAT to request additional information Not applicable.

Maximum deadline to comply with the requested information Ten days.

What document do I obtain at the end of the application or service?
Proof of receipt and digital certificates, or communication users and passwords, as appropriate.

What is the validity of the application or service?
The validity of the certificate will be that indicated in the .cer file delivered to each Financial Institution and is visualized as Valid from day/month/year to day/month/year.

ATTENTION CHANNELS

Inquiries and doubts
Personal attention at the AGGC offices, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Colonia Guerrero, Alcaldía Cuauhtémoc, C.P. 06300, Mexico City, during business hours Monday to Thursday from 08:30 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs. prior appointment which can be requested via email addressed to the FATCA-SAT Working Group: fatca.sat@sat.gob.mx

Via Chat: https://chat.sat.gob.mx, Monday to Friday from 09:00 to 18:00 hrs., except non-working days.

On the microsite for Automatic Exchange of Financial Information for Tax Purposes: http://omawww.sat.gob.mx/acuerdo_internacional/Paginas/default.htm

Complaints and reports
Via email to the FATCA-SAT Working Group: fatca.sat@sat.gob.mx SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx. On the SAT Portal: https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias MarcaSAT 55 627 22 728 option 8.

Additional Information
The Reporting Financial Institution or entity that qualifies as a Reporting Financial Institution in terms of Annex 27 and 28 will have only one active communication channel. The information, documentation and formats corresponding to each enabled communication channel that must be attached to the application, as well as those relating to procedures, criteria, deadlines and formats are available on the SAT's microsite for Automatic Exchange of Financial Information for Tax Purposes. Consult the guide and format to present the application at the following link: http://omawww.sat.gob.mx/acuerdo_internacional/Paginas/b/documentos/CriteriosOperativos/Orientacion/GuiasCanalesComunicacion.pdf Only one application (sheet) must be presented per folio. To ensure that the tax authority is in a position to resolve the request for clarification or service within the established deadlines, it must be presented in the terms specified in this application sheet. However, if you have presented your application or service by mistake, selecting a different tag than the one indicated in this sheet, the deadline for the authority to resolve the application or service will begin to run from the time it has been assigned to the competent area. Nevertheless, your request will be considered presented on the date it was received in accordance with what is indicated in your proof of receipt.

Legal Basis
Articles 17-D, 17-H, 30, 32-B, fraction V, 32-B Bis and 37 of the CFF; 7, third paragraph of the LISR; Rules 1.1., 2.1.7., 2.2.12. and 3.5.8.; Annexes 27 and 28 of the RMF.

606 DIARIO OFICIAL Viernes 17 de julio de 2026 101/CFF Notice from the entity that qualifies as a Reporting Financial Institution that does not have or is not obliged to register in the RFC.

Application
Service
Description of the application or service Amount Through this application you can present the notice to inform that an entity that qualifies as a Reporting Financial Institution in terms of Annex 27 and 28, does not have an RFC key or is not obliged to register in it. Free Payment of rights Cost:

Who can request the application or service? When is it presented?
Entities that qualify as Reporting Financial Institutions in terms of Annexes 27 and 28, that do not have an RFC key or are not obliged to register in it.
When required.

Where can I present it? Before the Official Records Office of the AGGC located at Avenida Hidalgo No. 77, Module III, Ground Floor, Colonia Guerrero, Alcaldía Cuauhtémoc, C.P. 06300, Mexico City, during business hours Monday to Friday from 08:00 to 14:30 hrs.

INFORMATION TO CARRY OUT THE APPLICATION OR SERVICE

What do I have to do to carry out the application or service?

Go to the Official Records Office of the AGGC, mentioned in the section "Where can I present it?"
Deliver the requested documentation in the section "What requirements must I meet?"
Receive and keep the Format for Request of Application 101/CFF Notice from the entity that qualifies as a Reporting Financial Institution that does not have or is not obliged to register in the RFC, contained in Annex 1, stamped as proof of receipt.
You can follow up on your application by sending an email to the FATCA-SAT Working Group: (fatca.sat@sat.gob.mx) providing the folio number assigned to the application.

What requirements must I meet?

Format for Request of Application 101/CFF Notice from the entity that qualifies as a Reporting Financial Institution that does not have or is not obliged to register in the RFC, contained in Annex 1, duly completed and signed, which you can download according to the following steps: go to the SAT Portal www.sat.gob.mx / click on the "Applications and services" tab / choose "More applications and services" / subsequently click on the "Large taxpayers" option / select "Information exchange (FATCA AND CRS)" / in the "Additional material" section click on "Formats" / choose the "Format 101/CFF" option, which will redirect you to the format.
Deed of incorporation, contract or analogous instrument by which the existence of the entity that qualifies as a Reporting Financial Institution is accredited.
Instrument accrediting the personality of the legal representative or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary.
Official identification.

Consult the official identifications, proof of address and instruments to accredit representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address and instruments to accredit representation, of this Annex.

What conditions must I meet?
Not applicable.

FOLLOW-UP AND RESOLUTION OF THE APPLICATION OR SERVICE

Viernes 17 de julio de 2026 DIARIO OFICIAL 607 Resolution of the application or service Proof of receipt.

Maximum deadline for the SAT to resolve the application or service Immediate application. Not applicable.

Maximum deadline for the SAT to request additional information Not applicable.

Maximum deadline to comply with the requested information Ten days.

What document do I obtain at the end of the application or service?
Proof of receipt.

What is the validity of the application or service?
Indefinite, unless the Reporting Financial Institution makes any subsequent changes.

ATTENTION CHANNELS

Via Chat: https://chat.sat.gob.mx, Monday to Friday from 09:00 to 18:00 hrs., except non-working days.

On the microsite for automatic exchange of financial information for tax purposes of the SAT: http://omawww.sat.gob.mx/acuerdo_internacional/Paginas/default.htm

Complaints and reports
Via email to the FATCA-SAT Working Group: fatca.sat@sat.gob.mx SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal: https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias MarcaSAT 55 627 22 728 option 8.

Additional Information
The information must be delivered in full.
In cases where taxpayers accompany their promotion with public documents that have been issued abroad, such documents must be apostilled and accompanied by their translation by an expert translator authorized by the competent authority for such effect. The information relating to procedures, criteria, deadlines and formats is available on the microsite for automatic exchange of financial information for tax purposes of the SAT: http://omawww.sat.gob.mx/acuerdo_internacional/Paginas/default.htm Only one application (sheet) must be presented per folio.

Legal Basis
Articles 30, 32-B, fraction V and 32-B Bis of the CFF; Rules 1.1., 2.1.7., 2.9.12. and 3.5.8.; Annexes 27 and 28 of the RMF.

…

608 DIARIO OFICIAL Viernes 17 de julio de 2026 103/CFF Request for suspension of the deadline to notify the start of an amicable procedure.

Application
Service
Description of the application or service Amount Request the suspension of the deadline to notify the start of an amicable procedure, in cases related to the application of the Agreement between the Government of the United Mexican States and the Government of the United States of America to Avoid Double Taxation and Prevent Fiscal Evasion with respect to Taxes on Income. Free Payment of rights Cost:

Who can request the application or service? When is it presented?
Natural persons.
Legal entities.
When natural persons or legal entities that are tax residents in Mexico or in the United States of America consider that there will be measures by one or both Contracting States that could result in a taxation that is not in accordance with the provisions of the Agreement between the Government of the United Mexican States and the Government of the United States of America to Avoid Double Taxation and Prevent Fiscal Evasion with respect to Taxes on Income and its Protocol, within four and a half years following the date on which the normal declaration for the corresponding year was presented or should have been presented, whichever occurs later.

Where can I present it? Before the ACAJNI or the ACFPT of the AGGC, as applicable, through the Official Records Office of the AGGC located at Avenida Hidalgo No. 77, Module III, Ground Floor, Colonia Guerrero, C.P. 06300, Alcaldía Cuauhtémoc, Mexico City, during business hours Monday to Friday from 08:00 to 14:30 hrs.

Before the ACAJNH of the AGH, through the Official Records Office of the AGH, located at Av. Hidalgo No. 77, Module III, Ground Floor, Colonia Guerrero, Alcaldía Cuauhtémoc, C.P. 06300, Mexico City, with business hours Monday to Friday from 08:00 to 14:30 hrs.

INFORMATION TO CARRY OUT THE APPLICATION OR SERVICE

What do I have to do to carry out the application or service?

Go to the Official Records Office that corresponds to you, indicated in the section "Where can I present it?"
Deliver the requested documentation in the section "What requirements must I meet?"
Receive and keep the Format for Request of Application 103/CFF Request for suspension of the deadline to notify the start of an amicable procedure, stamped, as proof of receipt.
The corresponding authority will issue the resolution, or a request for information.
In the event that a request for information is issued, you will have a deadline of ten days to comply, counted from the day following that in which its notification took effect. In the event that you do not comply with what is required by the authority within that deadline, your request will be considered not presented.
In accordance with article 37 of the CFF, when the tax authority requires you to comply with omitted requirements or provide the necessary elements to resolve the application, the deadline to resolve it will begin to run from when the requirement or requirements have been complied with.
Once the requirement or requirements have been complied with, the authority will issue the corresponding resolution, which will be notified to you by one of the forms established in article 134 of the CFF.
You can follow up on your application with the folio number found on the proof of receipt, in the SAT office where you carried out your application.

What requirements must I meet?

Format for Request of Application 103/CFF Request for suspension of the deadline to notify the start of an amicable procedure, contained in Annex 1 duly completed and signed, which you can download according to the following steps: log in to the SAT Portal on the website www.sat.gob.mx / click on the "Applications and services" tab / select the "More applications and services" section / subsequently click on the "Large taxpayers" option / select "International Treaties and Transfer Pricing" / in the "Requests" section choose "Suspension of deadline to notify the start of an amicable procedure" / select the "Format" option which will redirect you to the corresponding format.
Public document accrediting the personality of the representative or legal attorney and simple copy of their official identification. If said public document was granted abroad, it must be duly apostilled or legalized.

Friday, July 17, 2026 OFFICIAL GAZETTE 609

Submit the information, documentation, and/or evidence that supports and accredits all the facts, acts, circumstances, and operations subject to analysis.
In cases related to transfer pricing, in addition to the above, provide the information, documentation, and/or evidence with which it is demonstrated that the operations carried out with related parties subject to the request for suspension of the deadline to receive in Mexico the request for the start of an amicable procedure, were agreed upon considering the prices, amounts of consideration, or profit margins that would have been used or obtained with or among independent parties in comparable operations.
Instrument to accredit the personality of the legal representative (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary (original and simple copy for comparison).
Official identification.

Consult the official identifications, proof of address, and instruments to accredit representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address, and instruments to accredit representation, of this Annex.

What conditions must I meet?
Not applicable.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
At the SAT office where you carried out your procedure, with the receipt acknowledgment of your Format for Request for Procedure 103/CFF Request for suspension of the deadline to notify the start of an amicable procedure stamped. No.

Resolution of the procedure or service
If you meet all the requirements, you will obtain the resolution letter.
Once the resolution request is resolved, the notification will be made through one of the forms established in article 134 of the CFF.

Maximum deadline for the SAT to resolve the procedure or service Three months.

Maximum deadline for the SAT to request additional information Three months.

Maximum deadline to comply with the requested information Ten days.

What document do I obtain at the end of the procedure or service?
The corresponding resolution.

What is the validity of the procedure or service?
Once the favorable resolution is granted, the deadline will be suspended from the date the request was presented until the moment the competent authority of the other Contracting State is notified of the start of an amicable procedure, provided that with respect to the measure considered implies or may imply an imposition that is not in accordance with the provisions of the Agreement between the Government of the United Mexican States and the Government of the United States of America to Avoid Double Taxation and Prevent Fiscal Evasion in Matters of Income Taxes and its Protocol, the taxpayer has requested the start of an amicable procedure within the deadline of three months, counted from when the measure that results in an imposition that is not in accordance with the provisions of the aforementioned agreement was adopted.

ATTENTION CHANNELS

Complaints and reports
SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias

MarcaSAT 55 627 22 728 option 8.

610 OFFICIAL GAZETTE Friday, July 17, 2026

Additional Information
The information, documentation, and/or evidence that is in a language other than Spanish must be presented with its respective translation into Spanish carried out by persons who can act as translator experts before the bodies of the Federal Judiciary, or before the Judicial Powers of the States and of Mexico City. The request for suspension of the deadline to notify the start of an amicable procedure will not produce the effects of the request for the start of an amicable procedure. For the procedure referred to in this procedure card, natural or legal persons will not make payment of rights.

Legal Basis
Agreement DOF 03/02/1994; Protocol 25/01/1996; Protocol 22/07/2003; Articles 18, 19, 50 and 134 of the CFF; Rules 1.1., 2.1.7. and 2.1.42. of the RMF.

...

106/CFF Notice of the unavailability, destruction, loss or theft of books or accounting records.

Procedure
Service
Description of the procedure or service Amount Submits this notice for the unavailability, destruction, loss or theft of books or accounting records.
Free
Payment of rights
Cost:

Who can request the procedure or service?
Natural and legal persons when they have a total or partial destruction or unavailability of the books or other accounting records.

When is it submitted?
Within fifteen days following the occurrence of the facts.

Where can I submit it?
In person:
Before the ACPPFGC, through the Official Parts Office of the AGGC located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, in an attention schedule from Monday to Friday from 08:00 to 14:30 hrs. Before the ACPPH, through the Official Parts Office of the AGH located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, in an attention schedule from Monday to Friday from 08:00 to 14:30 hrs., as applicable. If you are a taxpayer of competence other than the AGGC or AGH, before the Official Parts Office of the SAT office that corresponds to you, which you can find by entering the following link:
https://www.sat.gob.mx/portal/public/directorio

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

Go to the Official Parts Office that corresponds to you according to the section Where can I submit it?, with the documents requested in the section What requirements must I meet?
Deliver the corresponding documentation to the tax authority that will attend your procedure.
Receive and keep a copy of your receipt acknowledgment.

What requirements must I meet?

Format for Request for Procedure 106/CFF Notice of the unavailability, destruction, loss or theft of books or accounting records, contained in Annex 1, duly filled out and signed, which you can download following these steps: Enter the SAT Portal at www.sat.gob.mx / click on the section "Continue to Site" / choose "More procedures and services" / click on the option "Large Taxpayers" / select the option "Request Format AGGC-AGH, contained in Annex 1 of the RMF" / click on the option "CFF" and choose the format to which the procedure you will present belongs.
Public document in which the facts that occurred are recorded (Public Prosecutor's Office, Notary or Public Notary).

Friday, July 17, 2026 OFFICIAL GAZETTE 611

What conditions must I meet?
Not applicable.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
Immediate procedure. No.

Resolution of the procedure or service
The authority will verify that the notice meets the requested requirements and, if so, will consider it presented.

Maximum deadline for the SAT to resolve the procedure or service Immediate procedure.

Maximum deadline for the SAT to request additional information Not applicable.

Maximum deadline to comply with the requested information Not applicable.

What document do I obtain at the end of the procedure or service?
Receipt acknowledgment.

What is the validity of the procedure or service?
Indefinite.

ATTENTION CHANNELS

Inquiries and doubts
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Mexico central time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Personal attention at SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Complaints and reports
SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias

MarcaSAT 55 627 22 728 option 8.

Additional Information
The taxpayer will have a deadline of four months, counted from the date on which they present this notice, to replace the illegible entries of the last exercise or, in their case, to record in the new books or in the accounting records in question, the entries relating to the exercise in which the unavailability, destruction, loss or theft occurred, which can be carried out by concentration.

Legal Basis
Articles 30 of the CFF; 35 of the RCFF; Rule 2.8.1.16. of the RMF.

...

112/CFF Clarification to request the release of bank deposits, insurance, or any other deposit.

Procedure
Service
Description of the procedure or service Amount Clarifies before the tax authority the immobilization of bank deposits, insurance, or any other deposit in national or foreign currency that is made in any type of account in your name. Free Payment of rights Cost:

Who can request the procedure or service?
Natural persons.
Legal persons.

When is it submitted?
When you consider that the immobilized amount is greater than the amount of the tax credit and its accessories.
When the immobilized account corresponds to one where you receive income for the concepts established in article 157, first paragraph, fractions X, XI and XIII of the CFF. When you have a final judgment issued on a defense means from which it is derived that the release is appropriate.

612 OFFICIAL GAZETTE Friday, July 17, 2026

Where can I submit it?
On the SAT Portal:
Enter the following link: www.sat.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

On the SAT Portal: Enter the SAT Portal, in the link in the section Where can I submit it?, click on Procedures and services / More procedures and services / Compliance Tools / Submit your clarification, orientation, service or request / Clarification Registration / Steps to follow / 1. Enter the Service
Enter your RFC and Password, and click Start session.
Select from the menu the option Internet Services / Clarifications / Request.
Fill out the form shown on the screen, according to the following:
In the Service Description in Procedure section, select the option according to the label or option that was indicated by the authority. In *Subject: Clarification to request the release of bank deposits, insurance, or any other deposit. Description: Indicate the authority that immobilized, the reasons why you request the clarification, as well as those arguments with which you consider the release of bank deposits is appropriate. Attach File: Choose Examine and select the PDF format files that contain the Format for Request for Procedure 112/CFF Clarification to request the release of bank deposits, insurance, or any other deposit, which you can find in Annex 1, and you can download by performing the following steps: Enter the SAT Portal at www.sat.gob.mx / click on the tab "Procedures and services" / Select "Tax Debts" / Subsequently in the section "Additional Material" / click on "Related Contents" select the option Format for Request for Procedure 112/CFF Clarification to request the release of bank deposits, insurance, or any other deposit and the documents or information that are indicated in the section What requirements must I meet? and choose Upload; Select Send, a receipt acknowledgment will be generated that contains the procedure folio number with which you can follow up on your request, print it or save it.
Review your request within ten days to verify if additional information was requested, if so, you will have ten days to deliver it, if you exceed that deadline, it will be considered not presented.
With the folio number, consult the response issued by the authority by entering the SAT Portal, in the link in the section Where can I submit it? according to the following steps:
Click on Procedures and services / More procedures and services / Compliance Tools / Submit your clarification, orientation, service or request / Consult your clarifications / Steps to follow / 1. Enter the Service Enter your RFC, Password and choose Start session. Select the option Internet Services / Clarifications / Consult. Enter the procedure folio number and consult the solution granted to your request.

What requirements must I meet?
On the SAT Portal:

Format for Request for Procedure 112/CFF Clarification to request the release of bank deposits, insurance, or any other deposit, contained in Annex 1, duly filled out.
Official identification of the holder or in their case of the legal representative.
In case of legal representative.
Instrument to accredit legal representation (certified copy) or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary. In the case of residents abroad or foreigners residing in Mexico, instrument to accredit that the legal representative has been designated for tax purposes

Consult the official identifications, proof of address, and instruments to accredit representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address, and instruments to accredit representation, of this Annex.

What conditions must I meet?
Have e.firma.
Have Password.
Have an active tax mailbox.
That the taxpayer is located at the tax domicile.

Friday, July 17, 2026 OFFICIAL GAZETTE 613

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
On the SAT Portal: Enter through the link in the section Where can I submit it?, click on Procedures and services / More procedures and services / Compliance Tools / Submit your clarification, orientation, service or request / Consult your clarifications / Steps to follow / 1. Enter the Service, enter your RFC and Password, and choose Start session / Internet Services / Service or requests / Consult, enter your folio number provided and select Search. No.

Resolution of the procedure or service
If you meet the requested requirements, you will obtain the letter through which the tax authority informs the total or partial release of bank deposits, insurance, or any other deposit in your name. In case of non-compliance with any of the requirements, the response to your request will be inappropriate.

Maximum deadline for the SAT to resolve the procedure or service If the request meets the requirements, the authority will order within three days to the financial entity the total or partial release of the bank deposits, insurance, or any other that the taxpayer has in their name.

Maximum deadline for the SAT to request additional information Twenty days to communicate the resolution of the procedure to the taxpayer.

Maximum deadline to comply with the requested information Ten days. Ten days.

What document do I obtain at the end of the procedure or service?
Receipt acknowledgment.

What is the validity of the procedure or service?
Letter through which the tax authority informs the appropriateness or inappropriateness of the total or partial release of the bank deposits, insurance, or any other that you have in your name. Indefinite.

ATTENTION CHANNELS

Inquiries and doubts
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Mexico central time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Personal attention at SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Complaints and reports
SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias

MarcaSAT 55 627 22 728 option 8.

Additional Information
In order for the tax authority to be in a position to resolve the clarification or service request within the established deadlines, it must be presented in the terms specified in this procedure card. However, when by error you have presented your procedure or service, selecting a different label than the one indicated in this card for the case of clarification, the deadline for the authority to resolve the procedure or service will begin to count until it has been assigned to the competent area. Nevertheless, your request will be considered presented on the date it was received in accordance with what is indicated in your receipt acknowledgment.

Legal Basis
Articles 18, 134, 135, 156-Bis and 157 of the CFF; Rule 2.13.20. of the RMF.

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614 OFFICIAL GAZETTE Friday, July 17, 2026

116/CFF Clarification of invitation letters related to the authorization to receive deductible donations for income tax.

Procedure
Service
Description of the procedure or service Amount Clarifies before the tax authority, the invitation letter in which omissions and inconsistencies related to your obligations as an authorized donee to receive donations deductible from income tax were informed. Free Payment of rights Cost:

Who can request the procedure or service?
Legal persons that have authorization to receive donations deductible from income tax.

When is it submitted?
At any time.

Where can I submit it?
On the SAT Portal:
www.sat.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?

Enter the SAT Portal through the link indicated in the section "Where can I submit it?" / click on Procedures and services / More procedures and services / Compliance Tools / Submit your clarification, orientation, service or request / Clarification Registration / Enter the service.
Enter your RFC and Password, and choose Start session.
Select Internet Services / Clarifications / Request
Fill out the electronic form according to the following:
a) In the Service Description section, in the Procedure option choose:
116/CFF CLARIFICATION DONEES. b) In Subject: Clarification of the invitation letter related to the authorization to receive donations deductible from income tax. c) In Description: Indicate the data of the invitation letter, (folio number, period, type of inconsistency) as well as the information and documentation where it is informed that you corrected your tax situation or express the reasons, reasoning, facts and causes for which you do not agree with the information contained in the invitation letter or with the message of interest. Attach the digitized documents in PDF format indicated in the section What requirements must I meet? and choose Upload select Send, and obtain the receipt acknowledgment with which you can follow up on your Clarification, print it or save it.

What requirements must I meet?
Documentation that proves the correction of their tax situation, or in their case the inappropriateness of the invitation letter or message of interest.

What conditions must I meet?
Have Password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

Resolution of the procedure or service
The SAT will evaluate the information provided and issue a response to your clarification.

Friday, July 17, 2026 OFFICIAL GAZETTE 615

What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
Receipt of receipt. Indefinite.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., Central Mexico time, except non-working days, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: https://chat.sat.gob.mx, from Monday to Friday from 09:00 to 18:00 hrs., except non-working days. Virtual Office. You can access this attention channel by scheduling your appointment at the following link: https://citas.sat.gob.mx/ Personal attention at SAT offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal: https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias MarcaSAT 55 627 22 728 option 8.

Additional Information
In order for the tax authority to be in a position to resolve the clarification request or service within the established deadlines, it must be presented in the terms specified in this procedure sheet. However, when by error you have presented your procedure or service, selecting a different tag than the one indicated in this sheet for the case of clarification, the deadline for the authority to resolve the procedure or service will begin to run from the moment it has been assigned to the competent area. Nevertheless, your request will be considered presented on the date it was received in accordance with what is stated in your receipt of receipt.

Legal Basis
Articles 17-D, 33 and 33-A of the CFF; 82 and 86 of the ISR Law, Rule 2.9.13. of the RMF.

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118/CFF Report of interest derived from financing operations carried out through collective financing institutions.

Procedure
Service
Description of the procedure or service Amount Presents the information on the payment of nominal interest derived from financing operations that you pay to individuals and legal entities of Title III of the ISR Law. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented?
The collective financing institutions referred to in the Law for the Regulation of Financial Technology Institutions.
By February 15, 2026 at the latest.

Where can I present it? On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/mi-portal

616 OFFICIAL GAZETTE Friday, July 17, 2026

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

Enter the link in the section Where can I present it?
In My Portal, enter your RFC, Password and choose Log in.
Select the option Internet Services / Clarifications / Request and a form will appear.
Complete the form as follows:
In the Service Description section, in the Procedure tab, select the option RULE 3.16.13.; To: SAT, in *Subject: information on paid interest Description: briefly explain what the information you are presenting is about and attach the documents indicated in the section What requirements must I meet?, for this choose Examine, select the digitized document in PDF format and choose Upload.
Press the Send button, your request will be automatically generated with the procedure attention folio number and you will obtain your receipt of receipt.

What requirements must I meet?

Digitized file containing a free writing that meets the requirements of articles 18 and 19 of the CFF.
Electronic document containing the following:
Client's name, denomination or corporate name.
Client's RFC key.
Client's address.
Reference number or contract number.
Taxable nominal interest amount.
Total nominal interest amount.
ISR withheld amount (interest).
Instrument to prove the personality of the legal representative or power of attorney signed before two witnesses and ratified signatures before tax authorities or public notary.
Official identification.

Consult the official identifications, proof of address and instruments to prove representation, accepted by the authority, which are indicated in Section I. Definitions, point 1.2. Official identifications, proof of address and instruments to prove representation, of this Annex.

Under what conditions must I comply?
Have a Password.

Resolution of the procedure or service
The authority will verify that the report is presented on time, as well as the data and, if applicable, will consider the obligation fulfilled.

What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
Receipt of receipt. Indefinite.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports

Additional Information
Not applicable.

Legal Basis
Articles 18 and 19 of the CFF; Twenty-Second Transitory of the RMF.

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Friday, July 17, 2026 OFFICIAL GAZETTE 617

121/CFF Online revocation appeal or exclusive merits revocation appeal presented through the tax mailbox.

Procedure
Service
Description of the procedure or service Amount Presents the online revocation appeal to challenge definitive acts or resolutions of the federal tax authority, if you consider that they were not issued in accordance with the applicable provisions. Presents the exclusive merits revocation appeal against definitive resolutions of the federal tax authority resulting from the exercise of verification powers (desk review, home visits and electronic reviews) and the amount is greater than two hundred times the UMA, raised to the year, in effect at the time of the issuance of the challenged resolution. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented?
Individuals and legal entities. For the online revocation appeal:
By rule, within thirty days following the one in which the notification of the resolution or act you are challenging has taken effect.
Regarding violations of the administrative execution procedure, within ten days following the date of publication of the auction call.
At any time, when the third party claims to be the owner of the goods or businesses, or holder of the seized rights.
For the exclusive merits revocation appeal:
Within thirty days following the one in which the notification of the resolution or act being challenged has taken effect.

Where can I present it? On the SAT Portal, through My Portal:
https://www.sat.gob.mx/portal/public/tramites/recurso-de-revocacion