Regulatory Alerts2026-07-17 | DOF 5793858Added · Updated
Annex 2 of the First Resolution of Modifications to the General Fiscal Resolution for 2026, published on July 9, 2026
The document establishes the first modification to Annex 2 of the General Fiscal Resolution for 2026, updating the catalog of tax procedures under the Federal Tax Code and specific tax laws. It defines the official codes and descriptions for administrative actions, including tax registration, e-signature certificate management, payment authorizations, and the handling of tax credits. The annex specifies requirements for various entities, such as financial institutions, certified CFDI providers, and taxpayers engaged in specific sectors like agriculture or maquila operations, detailing their reporting obligations and authorization requests.
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