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

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.

Friday, July 17, 2026 OFFICIAL GAZETTE 457 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. …
2. RFA, the Resolution of administrative facilities for taxpayers of the sectors indicated therein for 2026.
3. 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:
4. to 2. …
5. (Repealed)
6. to 6. … B. Proof of address, any of the following documents:
7. to 5. …
8. 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.
9. Regarding indigenous and Afro-Mexican peoples and communities, the document issued for such purposes by the National Institute of Indigenous Peoples.
10. 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.
11. 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.
12. 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:
6. Have an appointment, previously registered at https://citas.sat.gob.mx/ Additionally, present:
7. 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.
8. Proof of address (original).
9. 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.
10. Valid official identification (original).
11. 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:

1. 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).
2. 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.
3. 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).
4. 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.
5. 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).
6. Other grouping figures regulated by current legislation: Constitutive document corresponding according to what is established by the law of the matter (original).
7. 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).
8. 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:

1. Enter the link: https://citas.sat.gob.mx/ in the Register appointment section.
2. 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 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:

1. 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.
2. 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.
3. If you do not meet any of the requirements, you must restart your procedure.

What requirements must I meet?

1. 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.

4. 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?

1. Go with the documentation mentioned in the section "What requirements must I meet?" of this sheet.
2. Deliver the documentation to the staff attending your procedure.
3. Provide the information requested by the tax advisor.
4. Receive upon completion of the procedure, the documents that prove the registration of your application.
5. 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:

1. 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

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-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?

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 they request.
3. Receive at the end of the procedure, the documents that prove the registration of your request.
4. 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:

1. Have an appointment, previously registered at https://citas.sat.gob.mx/ Additionally, present:
2. Notarial document duly protocolized where the spin-off is recorded (certified copy).
3. 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).
4. Proof of address (original).
5. Valid official identification of the taxpayer or legal representative (original).
6. 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).
7. Instrument to prove representation for tax purposes in the case of residents abroad or foreigners residing in Mexico (certified copy).
8. Official Form RX contained in Annex 1.
9. 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:
10. 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?

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 they request.
3. 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.
4. 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:

1. Have an appointment, previously registered at https://citas.sat.gob.mx/ Additionally, present:
2. Official Form RX contained in Annex 1.
3. Notarial document duly protocolized where the merger is recorded (exhibit certified copy).
4. Proof of address (exhibit original).
5. Valid official identification of the legal representative (exhibit original).
6. 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).
7. 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).
8. 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).
9. 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?

1. Schedule your appointment for the e.firma individuals service.

What requirements must I meet?

1. Have an appointment, previously registered at https://citas.sat.gob.mx/
2. Removable USB memory unit, preferably new.
3. Valid official identification (original).
4. 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.
5. 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.

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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.

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 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.

1. 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.
2. Enter CERTISAT WEB with your valid e.firma: https://aplicacionesc.mat.sat.gob.mx/certisat/
3. Click on Certificate Renewal.
4. Press the Examine button to send the renewal requirement file (.ren) that you previously generated.
5. Click on Renew.

476 OFFICIAL GAZETTE Friday, July 17, 2026

6. Subsequently press the Follow-up button.
7. Print or save the Acknowledgment of receipt for the digital certificate renewal procedure request by clicking on the Comprobante section.
8. Press return and go to the certificate recovery option, enter your RFC and click Search.
9. Click on the serial number of the active e.firma certificate.
10. 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.
2. Download the Certifica application available at: https://portalsat.plataforma.sat.gob.mx/certifica/ and enter the section Generation to create your files.
3. 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).
4. Select the Certificate Renewal option with SAT ID, load the file with .req extension previously generated from the Certifica application and click Renew.
5. Press Acknowledgment of receipt for the Digital Certificate Renewal procedure request with SAT ID authorization, to download your new certificate click on Certificate Recovery.
6. 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).
7. Save the e.firma certificate with your private key. If the answer is negative:
8. 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:

1. Have an appointment, previously registered at https://citas.sat.gob.mx/
2. Removable memory unit (USB) preferably new.
3. Valid official identification (original).
4. 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?

1. Have an appointment, previously registered at https://citas.sat.gob.mx/
2. Removable memory unit (USB), preferably new.
3. Notarized constitutive document (original or certified copy).
4. General power of attorney for acts of administration or general power of attorney to exercise acts of domain (certified copy).
5. Valid official identification of the legal representative (original).
6. Proof of address in the name of the taxpayer (original).
7. 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).
8. 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:

1. Partnership agreement with the handwritten signature of the partner and associates or their legal representatives (original).
2. 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).
3. 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).
4. Minutes or document duly apostilled or legalized, stating the agreement to open the establishment in the national territory (certified copy).
5. 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.

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? 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:

1. 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.
2. Enter CERTISAT WEB with your e.firma: https://aplicacionesc.mat.sat.gob.mx/certisat/
3. Click on Certificate Renewal, follow the steps to complete the process.
4. Press Back and you will find yourself again in the main menu.
5. Choose the option Certificate Recovery.
6. Enter your RFC and click Search.
7. Select the serial number of the active e.firma certificate.
8. 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:

1. 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.
2. Enter CERTISAT WEB with your e.firma: https://aplicacionesc.mat.sat.gob.mx/certisat/
3. Click on Certificate Renewal, follow the steps to complete the process.
4. Press Back and you will find yourself again in the main menu.
5. Choose the option Certificate Recovery.
6. Enter your RFC and click Search.
7. Select the serial number of the active e.firma certificate.
8. 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:

1. Have an appointment, previously registered at https://citas.sat.gob.mx/
2. Valid official identification of the legal representative (original).
3. General power of attorney for acts of administration or general power of attorney to exercise acts of domain (certified copy).
4. Proof of address (original).
5. Removable memory unit (USB) preferably new.
6. 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.
7. 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.
8. 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.

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? When the procedure applies: Digital certificate of e.firma, digital file with (.cer) extension. Proof of renewal of the e.firma Certificate. 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 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?

1. 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?".
2. 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?

1. 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.
2. Valid official identification of the taxpayer and, where applicable, of the legal representative (original).
3. 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.
4. 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.

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 presented the clarification written statement. No.

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.

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 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?

1. 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.
2. 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?

1. 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.
2. In Steps to follow, click on My portal, register your RFC, Password and choose Start session.
3. Select the options of Internet Services / Service or requests / Request and a form will appear.
4. 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.

5. 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?

1. Enter the link in the section "Where can I present it?"
2. In My portal, enter your RFC, Password, and choose Log in.
3. Select the option Internet Services / Service or requests / Request and a form will appear.
4. 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.
5. 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.
6. 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.
7. 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?

1. 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.

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 Receipt Acknowledgment. No.

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:
5. Go with the documentation mentioned in the section "What requirements must I meet?"
6. Deliver the documentation to the staff who will attend the procedure and provide the information requested of you.
7. 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:
8. 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?"
9. Enter your virtual session and provide the information requested by the staff who will attend the procedure.
10. 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:
4. 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).
5. 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:
6. 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.
7. Judicial resolution or notarial instrument issued by a public notary in which parental authority or guardianship is recorded, if applicable (original).
8. Valid official identification (original). In the virtual office, present digitally in PDF format the following:
9. Have an appointment, previously registered at https://citas.sat.gob.mx/
10. Valid official identification of the taxpayer (original).
11. 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:
4. Enter the link: https://citas.sat.gob.mx/ in the section Register appointment.
5. Select the procedure option Contributor who has an RFC.
6. 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.
7. Receive by email the confirmation acknowledgment of the virtual office appointment. Send your information:
8. 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:
9. 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:

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

Additionally, present:

Regarding correction or change of name or date of birth:

1. 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.
2. Valid migratory document issued by the competent authority, showing the new name, in the case of foreigners (original).
3. In the case of Mexicans by naturalization, they may present the Letter of Naturalization (original).
4. Valid official identification of the taxpayer or legal representative (original).

Regarding correction or incorporation of CURP:

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

In both cases: In case of legal representation:

1. 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:

1. 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).
2. Judicial resolution or notarial instrument issued by a public notary showing parental authority or guardianship, if applicable (original).
3. 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:

1. 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.
2. In the case of Mexicans by naturalization, they may present the Letter of Naturalization issued by the competent authority duly certified (original).
3. Valid official identification of the taxpayer (original).
4. 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:

1. Updated CURP before the National Population Registry (RENAPO).
2. Valid official identification of the taxpayer (original).
3. 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?

1. Enter the SAT Portal, at the link in the section Where can I present it?
2. In the Partners or Shareholders application, log in with your e.firma and choose Log in.
3. 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.
4. Fill in the data requested in the form and confirm the information.
5. Attach the documents indicated in the section What requirements must I meet? (All documents must be attached in PDF format).
6. Sign the procedure by the authenticated Taxpayer.
7. Print or save the Receipt Acknowledgment.
8. 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:

1. In My portal, enter your RFC and Password, and choose Log in.
2. Select the option of Internet Services / Service or requests / Request and a form will appear.
3. 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.
4. 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.
5. 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.
6. 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

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.

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 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:

1. Enter the link in the section "Where can I submit it?"
2. Identify the section "Notices" and go to the option "Relationship of partners opting not to register in the RFC."
3. In the section "Steps to follow," enter "My portal," capture your RFC and Password, followed by "Log in."
4. Choose the options Internet Services / Service or requests / Request.
5. 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.
6. 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.

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.

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?

1. Enter the link in the section "Where can I submit it?"
2. Capture your RFC and Password, and choose "Log in."
3. 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.
4. 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.
5. 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?

1. 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.
2. 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.
3. 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.

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. Five days. Five days, being able to request only once an extension of 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 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

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 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?

1. Enter the SAT Portal, in the link in the section "Where can I submit it?"
2. 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.
3. Enter in My portal, your RFC, Password and click on "Log in."
4. Select from the menu the option Internet Services / Clarifications / Request.
5. 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?

1. Enter the SAT Portal, in the link in the section "Where can I present it?"
2. Register in My portal, your RFC and Password, and choose Start session.
3. 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.
4. 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.
5. 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?

1. 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).
2. 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:

1. Register your RFC, Password, and choose Log in on Mi portal.
2. Go to the sections Internet Services / Service or requests / Request and a form will appear.
3. 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.
4. If you do not meet the requirements completely, it is necessary to resubmit your request.
5. 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:

1. 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.
2. Provide your RFC or that of the legal entity.
3. Indicate to the advisor attending you that you wish to submit a request for FCF with a capture line.
4. 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:

1. 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?"
2. 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.
3. Receive the printed format with the capture line.

At the ADR's Official Records Office:

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 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.
3. 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:

1. 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:

1. Document notified by the SAT.

At SAT offices:

1. Official identification in original.
2. Resolution of determined tax credits notified by the SAT or by the competent authority.
3. 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:

1. Official identification in original.
2. In case of legal representation, certified copy and copy of the document accrediting the representation.
3. 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.

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 Six 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. 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:

1. 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.
2. Enter RFC and Password, and choose Log in.
3. Go to the sections: Internet Services / Service or requests / Request and a form will appear.
4. 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.
5. 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:

1. 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?"
2. 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.
3. 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?

1. 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.
2. Official identification of the taxpayer or their legal representative. In case of being a legal representative:
3. 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.

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 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:

1. 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:

1. 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?"
2. Request the capture line at the assigned counter.
3. Receive the printed format with the capture line.

On the SAT Portal

1. 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.
2. 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:
4. Document notified by the SAT. At the SAT offices:
5. Official identification in original.
6. Resolution of determined tax credits notified by the SAT or by the competent authority.
7. "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:
8. Resolution of determined tax credits notified by the SAT or by the competent authority.
9. "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:
10. Official identification in original.
11. Document notified by the SAT or by the competent authority.
12. "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:
13. 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).
14. 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-o￾denuncias 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:

1. 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.
2. 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?
4. "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.
5. 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-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 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:
6. 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?".
7. 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.
8. 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?

1. "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.
2. Official identification of the taxpayer or their legal representative. In case of being legal representative:
3. 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).
4. 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:

1. 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.
2. Enter your RFC, Password and choose Start session.
3. 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:
6. 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?"
7. 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.
8. Receive the stamped format as a receipt acknowledgment.

What requirements must I meet?

1. 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.
2. 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.

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 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:

1. 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.
2. Enter your RFC and Password, and choose Start session.
3. 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.
4. 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?

1. 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:

1. 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.
2. Capture your RFC and Password, and choose Start session.
3. 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?

1. 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:
2. Instrument to prove representation or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary.
3. Instrument to prove that the legal representative has been designated for tax purposes, in the case of residents abroad or foreigners residing in Mexico.
4. 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:

1. 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?
2. 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.
3. 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.
4. 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.
5. 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?

1. 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.
2. Official identification of the taxpayer or in case of the legal representative.
3. 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.
4. 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.
5. 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.
6. 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

Friday, July 17, 2026 OFFICIAL GAZETTE 541 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

542 OFFICIAL GAZETTE Friday, July 17, 2026 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

Friday, July 17, 2026 OFFICIAL GAZETTE 543 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

544 OFFICIAL GAZETTE Friday, July 17, 2026 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

Friday, July 17, 2026 OFFICIAL GAZETTE 545

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:

1. Other securities.
2. 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

546 OFFICIAL GAZETTE Friday, July 17, 2026

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?

1. 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.
2. Capture your RFC and Password, and choose Log in.
3. 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.

Friday, July 17, 2026 OFFICIAL GAZETTE 547

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:
2. 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-o￾denuncias MarcaSAT 55 627 22 728 option 8.

548 OFFICIAL GAZETTE Friday, July 17, 2026

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:

1. Go to the SAT offices, indicated in the section "Where can I present it?"
2. 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.
3. 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?".
4. 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?
6. 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.
7. 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.
8. 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-o￾denuncias 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:

1. Go to the SAT offices indicated in the section "Where can I submit it?"
2. 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.
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.

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?
6. 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.
7. 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:
5. 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.
6. Enter your RFC and Password, and click on Start session.
7. Select from the menu the option of Internet Services / Clarifications / Request.
8. 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.
9. 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?

1. 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.
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: 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.

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:

1. 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.
2. 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.
3. 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:

1. Enter the SAT Portal in the electronic route of the section "Where can I submit it?" of this sheet.
2. Select the option "Request your refund" the type of Refund you wish to request.
3. Go to Steps to follow, enter Tax Mailbox or if you are under an injunction select the option here, as applicable.
4. Enter your RFC, Password and the captcha indicated by the system, or enter with your e.firma, then press Send.
5. Verify that the pre-filled information, regarding your data and tax domicile, is correct, if so select Yes and choose Next.
6. 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.
7. 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

8. 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.
9. 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.
10. Answer the question related to the ownership of the CLABE account.
11. Verify the bank information that appears and press Next.
12. 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.
13. Once the capture is completed, all information will appear, verify that it is correct, if so, send it using your e.firma.
14. Save or Print the receipt acknowledgment.

At the SAT offices:

1. 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?"
2. 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.
3. 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 1 Work paper that integrates CFDI Income, expense, payroll, withholding, etc. As applicable, supporting documentation of tax paid abroad; among others. X 2 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 3 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 4 Work paper in which the determination and payment of payments made previously is broken down. X 5 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 6 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 7 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 8 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 9 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 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. X 2 The data, reports or documents necessary to clarify inconsistencies determined by the authority. X

564 OFFICIAL GAZETTE Friday, July 17, 2026 3 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 4 Letter in which you clarify the difference in the balance in favor declared in the declaration and determined by the authority. X 5 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 6 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 7 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 8 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. 9 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 10 The data, reports or documents necessary to clarify your tax situation before the RFC. X 11 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 12 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 13 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 7 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 8 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 9 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-y￾compensaciones, in the section of related documents. X X 10 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 11 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 3 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 6 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 7 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 11 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 14 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 1 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. 2 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. 4 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). 5 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. 2 Fiscal receipts: Regarding CFDI, provide the folio number. As applicable, Account statements issued by the Financial Institution. 3 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 1 Regarding the first time you request the refund, the document (instrument to prove representation) of the person who promotes. X X 2 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 3 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 4 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 5 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 6 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 7 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 8 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 9 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 10 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 11 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 12 Administrative or judicial resolution that is final, from which the right to refund is derived. X 13 Normal and complementary provisional payments presented before and after the sentence or administrative resolution in which the undue payment is recorded, if applicable. X 14 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 16 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 17 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 1 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 2 The data, reports, working papers, or documents necessary to clarify inconsistencies determined by the authority. X 3 Fiscal receipts: Regarding CFDIs, provide the folio number. In its case, the Statements of Account that the Financial Institution issues. X 4 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 5 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 1 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 2 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 4 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 1 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 3 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 1 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 2 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 3 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 1 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 3 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). 2 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. 3 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. 4 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). 5 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:

1. 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.
2. Capture your RFC, Password and choose Start session.
3. Enter the sections Internet Services / Service or requests / Request and a form will appear.
4. 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:
4. Official identification.
5. In case of legal representation, certified copy and copy of the document with which representation is accredited.
6. 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?

1. 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?"
2. Deliver the corresponding documentation to the tax authority that will handle your procedure.
3. Receive and keep a copy of your receipt acknowledgment.

What requirements must I meet?

1. 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.

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? 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

1. 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?"
2. 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.
3. Receive the stamped format as a receipt acknowledgment.

What requirements must I meet?

1. 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:
2. 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).
3. Official identification.
4. 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.

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.

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:

1. 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?"
2. 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.
3. Receive the stamped format, as a receipt acknowledgment.

Friday, July 17, 2026 OFFICIAL GAZETTE 579

On the SAT Portal:

1. 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.
2. Register in My Portal, your RFC and Password, and choose Log in.
3. 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?

1. 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.
2. 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.

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 Twenty days. Not applicable. Not applicable.

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?

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

Friday, July 17, 2026 OFFICIAL GAZETTE 581

5. 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.
6. 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?

1. 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.
2. 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.
3. 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.
4. 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.

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? 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.

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<br>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?

1. Enter the SAT Portal, in the link in the section "Where can I submit it?"
2. Enter your RFC, Password, and choose "Start session".
3. Enter the sections Internet Services / Clarifications / Request, and a form will appear.
4. 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".
5. 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.
6. 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<br>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:

1. 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?"
2. 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:
2. 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).
3. 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<br>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:

1. Enter the SAT Portal, in the link indicated in the section "Where can I submit it?"
2. 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".
3. Select the Fiscal Year, Type of period, Period, and Type of declaration; press the "CONTINUE" button.
4. 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".
5. 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:

1. 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?"
2. Deliver the requested documentation to the staff who will receive the procedure.
3. 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:

1. 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.
2. 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:

1. 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.

2. 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.

3. 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.

4. 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.

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.

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.

5. 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.

6. 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.

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 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.

7. 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.

8. 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?

1. Enter the SAT Portal, in the link in the section Where can I present it?
2. Register in My portal your RFC and Password, and choose Log in.
3. Select the options Internet Services / Clarification / Request and a form will appear.
4. 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-o￾denuncias

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?

1. Enter the SAT Portal, in the link in the section Where can I present it?
2. Register in My portal, your RFC and Password, and choose Log in.
3. 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.
4. 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.
5. 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/mi￾portal

Register in My portal, your RFC and Password, and choose Log in.

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-o￾denuncias

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:

1. Enter the SAT Portal, in the link mentioned in the section Where can I submit it? and select the FATCA or CRS option.
2. Go to the Zero Report option.
3. 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.
4. Choose the options Internet Services / Service or requests / Request.
5. 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.
6. 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?
6. 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.
7. 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.
8. 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:

1. Enter the SAT Portal, in the link mentioned in the section Where can I submit it? and select the CRS section.
2. Go to the GIIN Notice for non-reporting financial institutions option.
3. 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.
4. Select the options Internet Services / Service or requests / Request.
5. 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.
6. Press the Send button; automatically your request will be generated with the procedure attention folio number and you will obtain your receipt acknowledgment.
7. 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.
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. 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:
5. 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.
6. 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).
7. 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:
8. 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.
9. 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).
10. 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

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?

1. Enter the SAT Portal, at the link mentioned in the section Where can I submit it?, and select the CRS section.
2. Go to the option Fiduciary institution reporting CRS information of trust.
3. 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.
4. Choose the options Internet Services / Service or requests / Request.
5. 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.
6. 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?

1. 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.
2. 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.
3. 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

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 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?

1. Enter the SAT Portal, at the link mentioned in the section Where can I submit it?, and select the FATCA or CRS option.
2. Go to the option Third-Party Service Providers.
3. 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.
4. Select the options Internet Services / Service or requests / Request.
5. 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.
6. Press the Send button; your request will automatically be generated with the procedure folio number, and you will receive your acknowledgment of receipt.
7. 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.
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.

What requirements must I meet?

1. 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.
2. 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.
3. 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?

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, in case the promotion was submitted 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 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

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 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:

1. Enter the link in the section Where can I submit it? and select the FATCA or CRS option.
2. Go to the option Communication certificates and other elements inherent thereto.
3. 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.
4. Select the option Internet Services / Service or requests / Request and a form will appear.
5. 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.
6. 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.
7. 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.
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. 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:

1. 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.
2. Deliver the requested documentation in the section "What requirements must I meet?"
3. Receive and keep the stamped free-form letter as proof of receipt.
4. 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:

1. 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).
2. Format for designation of personnel responsible for communication with the SAT duly completed, attaching valid official identification.
3. 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.
4. 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).
5. Official identification.
6. 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:

1. 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.
2. 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).
3. Official identification.

In the case of modification of responsible personnel, a free-form letter containing the following information and documentation:

1. 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.
2. Format for designation of personnel responsible for communication with the SAT duly completed, attaching valid official identification.
3. 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?

1. Go to the Official Records Office of the AGGC, mentioned in the section "Where can I present it?"
2. Deliver the requested documentation in the section "What requirements must I meet?"
3. 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.
4. 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?

1. 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.
2. Deed of incorporation, contract or analogous instrument by which the existence of the entity that qualifies as a Reporting Financial Institution is accredited.
3. 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.
4. 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

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. Not applicable.

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

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 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.

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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?

1. Go to the Official Records Office that corresponds to you, indicated in the section "Where can I present it?"
2. Deliver the requested documentation in the section "What requirements must I meet?"
3. 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.
4. The corresponding authority will issue the resolution, or a request for information.
5. 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.
6. 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.
7. 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.
8. 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?

1. 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.
2. 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

3. Submit the information, documentation, and/or evidence that supports and accredits all the facts, acts, circumstances, and operations subject to analysis.

4. 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.

5. 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).

6. 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

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.

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.

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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?

1. 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?
2. Deliver the corresponding documentation to the tax authority that will attend your procedure.
3. Receive and keep a copy of your receipt acknowledgment.

What requirements must I meet?

1. 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.
2. 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.

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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?

1. 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
2. Enter your RFC and Password, and click Start session.
3. Select from the menu the option Internet Services / Clarifications / Request.
4. 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.
5. 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:

1. 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.
2. 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?

1. 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.
2. Enter your RFC and Password, and choose Start session.
3. Select Internet Services / Clarifications / Request
4. 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

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? Enter your RFC and Password, and choose Start session. Select Internet Services / Clarifications / Consult and enter the folio number of sending or receipt of your clarification. No.

Resolution of the procedure or service The SAT will evaluate the information provided and issue a response to your clarification.

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Friday, July 17, 2026 OFFICIAL GAZETTE 615

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. Not applicable. Not applicable.

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?

1. Enter the link in the section Where can I present it?
2. In My Portal, enter your RFC, Password and choose Log in.
3. Select the option Internet Services / Clarifications / Request and a form will appear.
4. 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.
5. 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?

1. Digitized file containing a free writing that meets the requirements of articles 18 and 19 of the CFF.
2. 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).
3. 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.
4. 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 verify that the report is presented on time, as well as the data and, if applicable, will consider the obligation fulfilled.

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 Not applicable. Not applicable. Not applicable.

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.

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 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

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

1. Enter the link in the section Where can I present it?, click Online through Tax Mailbox or Exclusive of merits through Tax Mailbox as appropriate and in the section Steps to follow click on Tax Mailbox, or select the following link: https://wwwmat.sat.gob.mx/tramites/login/72390/presenta-el-recurso-de-revocacion-contra-actos-o-resoluciones-emitidas-por-la-autoridad-fiscal
2. Enter your RFC, Password and captcha, or e.firma, and choose Log in.
3. Read the Terms and Conditions of use and choose I Accept, to continue, fill in the fields that the Promotion Data format requests.
4. Attach the digitized documentation and information related to your procedure in PDF format and with a maximum size of 50 Megabytes, which is referred to in the section What requirements must I meet?
5. Once you have attached the files you consider necessary, sign the request with your e.firma. You are assigned a registration number of your promotion, download or print it and obtain your Electronic Signature of Documents certificate, as well as your receipts of receipt of promotion, as well as of the Terms and Conditions and upon completion choose Log out.
6. In case you are required to and incorporate additional information or documentation, enter: https://wwwmat.sat.gob.mx/tramites/login/93505/localiza-tus-tareas-pendientes-derivadas-de-una-solicitud-de-consulta-o-autorizacion-en-linea
7. Upon entering, register your RFC, Password and the captcha or e.firma, and choose Log in.
8. Enter the Subject number with which your promotion was registered at the moment you presented it; select Attach, to incorporate the requested information or additional documentation, followed by Open and finally select Accept.
9. The system will show a notice, which indicates that the document was attached correctly and you can verify that the correct file was attached, in View; repeat the same action, until you attach all the files that are necessary, each of them must have PDF format and its size should not exceed 50 Megabytes. Continue by choosing Sign, register your e.firma and conclude by choosing Log out.

618 OFFICIAL GAZETTE Friday, July 17, 2026

What requirements must I meet? On the SAT Portal, through tax mailbox: Digitized files containing:

1. Promotion writing, in which you indicate: The name, denomination or corporate name, and tax address manifesting to the federal taxpayer registry, for the purpose of fixing the authority's competence, and the key that corresponded to it in said registry. The authority to which it is addressed and the purpose of the promotion. The email address to receive notifications. In the case of exclusive merits revocation appeal, you must additionally indicate: o The express manifestation that you opt for the exclusive merits revocation appeal. o The brief and concrete expression of the merits grievances raised. o The indication of the origin of the grievance, specifying what is mentioned in article 133-D of the CFF. o The holding of a hearing, in case you require it, in order to expose the reasons why you consider that you are right, which will be held before the authority in charge of resolving your appeal and the authority that issued the challenged resolution.
2. Challenged resolution or act.
3. Certificate of notification of the challenged act.
4. Evidence.
5. Writing of: Announcement of additional evidence. Exhibition of additional evidence.
6. Documentation related to the revocation appeal. For the evidence in the exclusive merits revocation appeal, you must expressly relate them to the facts you intend to prove through them. The announcement of exhibition of additional evidence can be made from the revocation appeal writing or within fifteen days following its presentation, and you will have fifteen days to exhibit them, from the day following said announcement.

Under what conditions must I comply? Have e.firma 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? Enter the SAT Portal, at the link: https://wwwmat.sat.gob.mx/tramites/login/93505/localiza-tus-tareas-pendientes-derivadas-de-una-solicitud-de-consulta-o-autorizacion-en-linea No.

Resolution of the procedure or service Resolution letter that will be notified through the tax mailbox. When notification cannot be made through said mailbox, it will be carried out by any of the means indicated in article 134 of the CFF.

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. Three months, or until such time as the ficta denial is sued. Five days.

What document do I obtain upon completing the procedure or service? What is the validity of the procedure or service? Promotion receipt. Your Electronic Signature of Documents certificate. Receipt of Terms and Conditions. Indefinite.

Friday, July 17, 2026 OFFICIAL GAZETTE 619

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.

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 You can opt to send the evidence other than documentary that you offer by certified mail with receipt or deliver it directly at the address of the authority that will attend your procedure, attached copy of the electronic receipt of receipt that indicates the subject number of your promotion. In case you present documents in a language other than Spanish, you must accompany their respective translation. Consider that if you are not obliged to register in the RFC or to process the e.firma you can present your revocation appeal by free writing before the SAT administrative unit that corresponds to you according to your address, which must meet the requirements and documents indicated in this sheet, which may be accompanied by a simple copy, unless the authority has indications that they do not exist or are false, it will require that you present them in original or certified copy, as follows: If you are a taxpayer under the competence of the AGGC or AGH, go to Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P. 06300, Mexico City, in an attention schedule from Monday to Friday from 08:00 hrs. to 14:30 hrs. Before any SAT office, in the case of taxpayers that are under the competence of the AGJ. In these cases, the personality of the representative or legal attorney must be accredited by public deed or power of attorney signed before two witnesses and ratified signatures of the grantor and witnesses before tax authorities, notary or public notary, accompanying a copy of their valid official identification.

• Consult the official identifications 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. In the case of the revocation appeal against acts of the federative entities, you can carry it out through free writing before the corresponding federative entity. The announcement of exhibition of additional evidence can be made from the revocation appeal writing or within fifteen days following its presentation, and you will have fifteen days to exhibit them, from the day following said announcement. Note: The evidence other than documentary are all those that cannot be digitized for sending through the tax mailbox.

Legal Basis Articles 17-D, 18, 19, 19-A, 37, 42, 116, 117, 121, 122, 123, 125, 126, 127, 128, 130, 131, 132, 133, 133-B, 133-C, 133-D, 133-E, 133-F, 133-G and 134 of the CFF; 203 of the LA; Rules 1.1. and 2.15.1. of the RMF.

…

620 OFFICIAL GAZETTE Friday, July 17, 2026

132/CFF Notice of cancellation in the RFC due to merger of companies.

Procedure Service Description of the procedure or service Amount Notice of cancellation and update of the tax situation in the RFC of legal entities, when they carry out a merger. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented? The legal representative of the merging society. Within the month following the one in which the merger is carried out. This deadline will be suspended until such time as the tax authority issues the respective Acknowledgment of compliance with the requirements of article 27 of the CFF that establishes the procedure sheet 131/CFF “Prior review before the presentation of the notice of cancellation in the RFC due to merger of companies”, in case the “Acknowledgment of non-compliance with the requirements of article 27 of the CFF” is issued, the deadline will be suspended, for a single occasion, for up to ten more days as long as the taxpayer carries out the necessary management to correct the detected inconsistencies.

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?

1. Go to the SAT offices, with prior appointment with the documentation mentioned in the section What requirements must I meet?
2. Deliver the documentation mentioned in the section What requirements must I meet? to the tax advisor who will attend the procedure and provide the information you request.
3. Receive Acknowledgment of procedure information of update or cancellation to the RFC, review it and sign it.
4. In case you meet the requirements of the section What requirements must I meet? receive the official RX form stamped and folioed as a receipt of receipt, together with the document mentioned in the previous point.
5. Enter the SAT Portal, 24 hours after the presentation of the procedure to verify that the notice was registered.
6. 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 section Steps to follow, 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.

What requirements must I meet? At the SAT office:

1. Have an appointment, previously registered at https://citas.sat.gob.mx/ Additionally, present:
2. Acknowledgment of compliance with requirements referred to in the procedure sheet 131/CFF “Prior review before the presentation of the notice of cancellation in the RFC due to merger of companies”.
3. Official Form RX “Format for notices of liquidation, merger, spin-off and cancellation to the Federal Taxpayer Registry” original, in two copies and must be signed by the legal representative of the merging entity.
4. Notarial document in which the merger is recorded and instrument to prove the representation of the merging entity (original or certified copy), or power of attorney signed before two witnesses and ratified signatures before tax authorities or public notary (original).
5. Instrument to prove the representation of the merging entity for tax purposes, in the case of residents abroad or foreigners residing in Mexico (certified copy).
6. Proof of address of the merging entity (original).
7. Express manifestation of the merging entity under oath of telling the truth that it assumes the ownership of the obligations of the merged entity, in accordance with the applicable legal provisions, duly signed by the legal representative of the merging entity (original).
8. Express manifestation of the merging entity, under oath of telling the truth, duly signed by the legal representative (original), that as of the date of presentation of the request the merged entity: Has not carried out operations with taxpayers who have been published in the lists referred to in article 69-B, fourth paragraph of the CFF. In case of having celebrated said operations, that it accredited to the SAT the materiality of the operations that support the CFDI or that it was corrected.

Friday, July 17, 2026 OFFICIAL GAZETTE 621

9. Express declaration by the merging entity, under oath, that as of the date of submission of the request, the merged entity has not been published in the listings referred to in the ninth paragraph of Article 69-B Bis of the Federal Tax Code (CFF), duly signed by the legal representative of the merging entity (original).
10. In the event that the merged entity is a subject obliged to carry out vulnerable activities under the Federal Law for the Prevention and Identification of Operations with Resources of Illegal Origin (LFPIORPI), it must present the acknowledgment of deregistration from the vulnerable activities registry.
11. In the case of Authorized Donees, the acknowledgment of submission of the Notice referred to in Form 20/ISR "Notices for the update of the registry and directory of authorized donees to receive deductible donations", in the case of civil organizations that hold such authorization, as well as information regarding the transmission of the assets of the merged organization, in accordance with what is stated in Form 21/ISR "Informational declaration to guarantee the transparency of assets, as well as the use and destination of received donations and activities aimed at influencing legislation".

• 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?

Enter the SAT Portal, to verify that the notice was registered, at: https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-avisos-rfc-pm

No. Resolution of the procedure or service

1. Once this notice is presented, with all the documentation and information mentioned in the requirements section of this procedure form, the requirement established in Article 14-B, fraction I, subsection a) of the CFF will be considered fulfilled.
2. The tax status in the RFC of the merged legal entity will be updated with a cancellation status.

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

Twenty-four hours. 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?

Official Form RX "Format for notices of liquidation, merger, spin-off, and cancellation to the Federal Taxpayer Registry", stamped. Acknowledgment of update or cancellation information to the RFC.

Indefinite.

ATTENTION CHANNELS

Inquiries and doubts SAT Hotline 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, 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 SAT Hotline 55 627 22 728 option 8.

Additional information Not applicable.

Legal basis Articles 11, 14-B, 27, 37, 69 and 69-B of the CFF; 29 and 30 of the RCFF; Rule 2.5.12. of the RMF.

622 OFFICIAL GAZETTE Friday, July 17, 2026

133/CFF Request for registration of Public Accountant via Internet. Procedure Service Description of the procedure or service Amount Registration in the registry of registered public accountants. Free Payment of rights Cost:

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

Natural persons of Mexican nationality, with a public accountant professional license or equivalent registered with the Ministry of Public Education, and who are members of a professional college recognized by the Ministry of Public Education itself. Foreign natural persons with the right to audit in accordance with international treaties of which Mexico is a party. When you need it.

Where can I present it? On the SAT Portal: https://www.consulta.sat.gob.mx/Adafcprs/cprListaVerifica.asp

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

1. Enter the SAT Portal, in the link in the section Where can I present it?
2. Verify that you have the requirements indicated in the electronic form Checklist for Public Accountant Registration Procedure, if so, select Accept.
3. In the Public Accountants Registration section, select Enter.
4. Enter your e.firma files, followed by Accept.
5. Capture and attach the information indicated in the section What requirements must I meet?
6. Obtain your acknowledgment of receipt of the registration request; you will receive the response notification via email.

What requirements must I meet? Validate or provide the following information:

1. Declare under oath that you have not participated in fiscal crimes, by selecting I accept the declaration.
2. In the Public Accountant Information Validation section, verify that your identification data are correct.
3. In the Data to be captured by the Public Accountant section, select, among others: your profession, educational institution that issued your degree, date of issuance of the degree, professional license number, your email address.
4. In the Data to be captured by the CPC (Certified Public Accountant) section, indicate, among others: certifying body, certification number, start and end of validity, firm, RFC key of the firm.
5. Indicate the key in the RFC of the College to which you belong and select the Search icon, you can continue with the registration process by selecting Continue.
6. Public accountant professional license or equivalent and current professional status certificate, issued by the Ministry of Public Education, the front and back on one sheet, each one.
7. Recent certificate (not older than two months), issued by a professional college or association of public accountants with recognition before the Ministry of Public Education or before a state educational authority that accredits its status as an active member, as well as its seniority with that status, with a minimum of three years at the time of submission of the request.
8. Certificate of certification referred to in Article 52, fraction I, subsection a), second paragraph of the CFF, issued by colleges or associations of public accountants that have valid recognition of suitability for professional certification evaluation schemes.
9. Prove that you have a minimum experience of three years in the participation in the preparation of fiscal audits, through a written statement or statements signed by a registered public accountant, in which "under oath" it is indicated the time that the public accountant applicant for registration has of experience in the preparation of fiscal audits; the sum of the time of the statements cannot be less than three years; the statement must be signed by a public accountant, who has a valid registration granted by the AGAFF, that said registration is not suspended or cancelled and that they have audited at least in the last four fiscal years.

Friday, July 17, 2026 OFFICIAL GAZETTE 623

What conditions must I meet?

Be registered in the RFC, under the regimes indicated below: Obligated salaried employees to file an annual declaration in accordance with Chapter I of Title IV of the Income Tax Law; Other income from salaries or income assimilated to salaries in accordance with Chapter I of Title IV of the Income Tax Law; and Professional services for the purposes of the Regime of Natural Persons with Business and Professional Activities. Be located in the RFC with the status of located at their tax domicile and have not submitted the notice of suspension of activities referred to in Article 29, fraction V, of the Regulations of the CFF. Have an e.firma. Have a positive opinion of compliance with tax obligations.

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 at: https://www.consulta.sat.gob.mx/cprsinternet/cprProcBusC.ASP Select Search for registered public accountants. Perform Search for registered public accountants. Capture the range of the public accountant's registration number, name of the registered public accountant, municipality or borough. Select Decentralized Administration of Fiscal Audit and the Federal Entity. Press Search. No. Resolution of the procedure or service The authority will validate your information and notify you of the response via email.

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

Twenty 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?

Certificate of registration via email. Indefinite.

ATTENTION CHANNELS

Inquiries and doubts SAT Hotline 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, 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 SAT Hotline 55 627 22 728 option 8.

624 OFFICIAL GAZETTE Friday, July 17, 2026

Additional information Once registration is granted, communicate any change in the data contained in your request to the Tax Authority, through a clarification case that you present on the SAT Portal. In the event that your request is rejected, once you meet the requirements, perform the procedure again. Attach documentation in JPG format at low resolution, or well, that the generated file does not exceed 500 kb, that proves the captured information.

Legal basis Articles 52 of the CFF; 52 of the RCFF; Rule 2.10.10. of the RMF.

...

135/CFF Notice of modifications to the registry of registered public accountant and Societies or Associations of public accountants. Procedure Service Description of the procedure or service Amount Communicate any change in the data of your registration request to the registry of registered public accountant. Free Payment of rights Cost:

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

Registered public accountants. Societies or associations formed by registered public accountants. Registered public accountant: within ten days following the day the change occurred. Societies or Associations: within fifteen days following the date of incorporation of the registered public accountant.

Where can I present it? 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?

1. Enter the SAT Portal, in the link in the section Where can I present it?
2. Capture in My Portal, your RFC, Password, and choose Log in.
3. Enter the sections Internet Services / Service or requests / Request and the Service Notice form will appear.
4. Complete the form as follows: In the Service Description section, on the Procedure tab, select 135/CFF NOTICE ACT OF DATA; Directed to: SAT; *Subject: Notice of modifications to the registry of registered public accountant and Societies or Associations of public accountants; Description: indicate the reason for the modification you wish to make; choose Attach File: press select file, choose the digitized document in PDF format, select Open and choose the options Load and Send; the receipt acknowledgment is generated which contains the procedure folio with which you can follow up on your notice, print it or save it.
5. Enter the SAT Portal, within the period of forty-five days following the submission of the procedure, to verify the response to your notice, at the following link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal according to the following: In My Portal, capture your RFC, Password, and choose Log in. Enter the sections Internet Services / Service or requests / Consultation and a form will appear. Capture the procedure folio number and verify the solution granted to your request, in case you do not have a response, go to the SAT offices, by prior appointment, to receive additional information about the status of your procedure.

Friday, July 17, 2026 OFFICIAL GAZETTE 625

What requirements must I meet? Digitized files in PDF format and compressed in .ZIP format, containing:

1. Request Form for procedure 135/CFF Notice of modifications to the registry of registered public accountant and Societies or Associations of public accountants, contained in Annex 1.
2. Documents that support and confirm the data you are updating or modifying, among others: Official identification. In case of being a legal representative:
3. Notarial power of attorney to prove the personality of the legal representative or power of attorney signed before two witnesses and ratified signatures before tax or federal authorities or public notary.
4. Instrument to prove that the legal representative has been designated for tax purposes, in the case of residents abroad or foreigners residing in Mexico.

• 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.

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, with the folio number found in the Receipt Acknowledgment, at: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal as indicated in the section What do I have to do to carry out the procedure or service? No. Resolution of the procedure or service If you meet the requirements and conditions, the registry of public accountants is updated; if you do not meet them, it will not be updated.

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

Forty-five 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 SAT Hotline 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, 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 SAT Hotline 55 627 22 728 option 8.

626 OFFICIAL GAZETTE Friday, July 17, 2026

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 form. However, when you have presented your procedure or service by error, selecting a different label than the one indicated in this form for the case of clarification, the time 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 stated in your receipt acknowledgment.

Legal basis Articles 52, penultimate paragraph of the CFF; 52, last paragraph and 54 penultimate paragraph of the RCFF; Rule 2.10.10. of the RMF.

...

138/CFF Report provided by the Registered Public Accountant regarding non-compliance with fiscal and customs provisions. Procedure Service Description of the procedure or service Amount Submit the report regarding the non-compliance with fiscal and customs provisions incurred by the taxpayer for whom you audited the financial statements. Free Payment of rights Cost:

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

Registered Public Accountant. From the time they have knowledge and up to thirty days following the date on which the audit report must be submitted.

Where can I present it? In person: At the Official Registry of the ACPPFGC, regarding subjects under its competence, 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. At the Official Registry of the ACPPH of the AGH, regarding subjects under its competence, 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. Regarding other subjects, at the Official Registry of the Decentralized Administration of Fiscal Audit corresponding to your tax domicile, in an attention schedule 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? In person:

1. Go to the Official Registry corresponding to you, according to the section Where can I present it?, with the documents indicated in the section What requirements must I meet?
2. Deliver the corresponding documentation to the tax authority that will attend your procedure.
3. Receive and keep a copy of your receipt acknowledgment.

What requirements must I meet?

1. Request Form for procedure 138/CFF Report provided by the Registered Public Accountant regarding non-compliance with fiscal and customs provisions, contained in Annex 1.
2. Documentation and information that you consider sufficient to prove your claim.

What conditions must I meet? Not applicable.

Friday, July 17, 2026 OFFICIAL GAZETTE 627

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 review that the report and documentation meet all the requested requirements, will evaluate said documentation, and will consider the report submitted.

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?

Receipt of receipt. Indefinite.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports

SAT Hotline 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, 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

SAT Hotline 55 627 22 728 option 8.

Additional Information

Not applicable.

Legal Basis

Articles 52 of the CFF; Rule 2.10.28. of the RMF.

139/CFF Request to obtain authorization to operate as a CFDI certification provider.

Procedure Service

Description of the procedure or service Amount

Request authorization to operate as PCCFDI. Free

Payment of rights Cost:

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

Legal entities that wish to obtain authorization from the SAT to operate as CFDI certification providers.

When legal entities wish to obtain authorization to operate as CFDI certification providers.

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

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INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

1. Enter the SAT Portal in the link in the section Where can I submit it?
2. Register your RFC and Password in My Portal, and choose Log in.
3. Select the option Internet Services / Service or requests / Request and the form will appear. In the Service Description section, on the Procedure tab, select the option PCCFDI REQUEST AUTHORIZATION; in Directed to: SAT, in *Subject: I request authorization to operate as PCCFDI. Description: I request authorization to operate as PCCFDI, for which I attach the required documentation; Attach File / Examine, select the digitized document in PDF format containing the information you will upload and choose Upload.
4. Press the Send button, the Receipt of receipt is generated which contains the procedure folio with which you can follow up on your notice, print it or save it.
5. In case you are required to provide information, you will have ten days to deliver it, counted from the date the notification of the requirement takes effect.
6. Once the requested authorization is obtained, within a period of thirty natural days counted from the day following that in which the notification of the authorization takes effect, you must send the guarantee (bond) in XML format, the digitization of its printed representation and the CFDI that covers the total payment of the guarantee for the period for which the authorization has been obtained plus six months; or a Letter of Credit which must be sent in PDF file, said guarantee must be issued in favor of TESOFE and comply with what is stated in point 9 of the following section.

What requirements must I meet?

1. Format of Request for procedure 139/CFF Request to obtain authorization to operate as a CFDI certification provider, contained in Annex 1, signed manually by the legal representative of the requesting legal entity, in which it must be declared under oath that the technological contacts have knowledge about the CFDI certification service, as well as the operation and management of said process, and that they have related careers, courses or certifications in technological and service management topics in Information and Communications Technologies, attaching the respective document (digitized file).
2. Legal entities that pay taxes under Title II and Title VII, Chapter XII of the ISR Law, must attach their deed of incorporation, as well as the minutes of the assembly in which the modification of partners or shareholders, representatives or legal proxies, associates or any member of the Technical Committee, Board of Directors or Administration, or whatever its denomination, which are in force within the legal entity, as well as the capital increase, in the cases where applicable and signed copies manually by the secretary of the board of administration or the sole administrator, corresponding to the Register of Registered Shares Book and to the Capital Variations Book in their case, which legal entities are obliged to keep in accordance with the LGSM, with which they prove to have a subscribed and paid-in social capital of at least $10,000,000.00 (Ten million pesos 00/100 M.N.) at the time of requesting the respective authorization (duly notarized before a notary or public broker, attaching documentation that proves its registration in the Public Registry of Commerce). Likewise, a copy of the official identification of the secretary of the board of administration or the sole administrator must be attached.
3. Document of Specifications for the download and consultation of the LCO and LRFC, contained in Annex 29, fraction III of the RMF, duly signed by the legal representative of the legal entity (digitized file).
4. Letter of commitment of confidentiality, reserve and safeguarding of information and data, contained in Annex 29, fraction I of the RMF, duly signed by the legal representative of the legal entity (digitized file).
5. Document of "Graphic guidelines for the logo for authorized CFDI certification providers and functional requirements, general services and minimum service levels", contained in Annex 29, fraction VII of the RMF, which you can obtain in the following link: http://omawww.sat.gob.mx/normatividad_RMF_RGCE/Paginas/documentos2025/rmf/anexos/Anexo29_RMF2025_03012025.pdf, duly signed by the legal representative of the legal entity (digitized file).
6. Digitized file of the document of Functional characteristics and general services of the free application, contained in Annex 29, fraction II of the RMF, duly signed by the legal representative of the legal entity (digitized file).
7. Instrument to prove representation to exercise acts of administration or ownership: In the case of residents abroad or foreigners residing in Mexico (duly notarized before a notary or public broker, attaching documentation that proves its registration in the Public Registry of Commerce). Official identification of the legal representative.
8. For the purposes of obtaining the validation and Technical Opinion to operate as PCCFDI, you must attach to your authorization request the following: a) Technological architecture diagram. b) Facilitate the elements for the realization of the evaluation and tests on the systems you offer for the provision of the CFDI certification service in accordance with the requirements established in the RMF and its annexes.

Friday, July 17, 2026 OFFICIAL GAZETTE 629 c) Download the "Control Matrix" document to demonstrate that you comply with the control matrix published on the SAT Portal, in the following link: https://www.sat.gob.mx/cs/Satellite?blobcol=urldata&blobkey=id&blobtable=MungoBlobs&blobwhere=1461173410090&ssbinary=true and attach it as a digitized document to your request, signed at the bottom and initialed on all its pages by the proxy or legal representative of the legal entity, containing the legend "I declare that my represented party completely complies with the points contained in this control matrix and that it has evidence of compliance with each of the points expressed therein", in the same matrix you must order the evidence by control, and deliver in a removable memory unit the information in the Official Office of the AGSC, located at Av. Hidalgo, number 77, Module IV, Second floor, Col. Guerrero, Cuauhtémoc Municipality, Mexico City, C.P. 06300, in a schedule from 09:00 to 15:00 hours, referencing the entry folio of the procedure. d) Copy of the free application you require to certify CFDI, as well as of the improvements when these are made, in accordance with the functional characteristics and general services of the free application of the invoice provider. e) The copy of the computer application by delivering a removable memory unit containing the necessary files to install said application so that it is fully functional and allows interaction to perform certification tests by the SAT. The legal entities referred to in rule 2.7.2.1., first paragraph, fraction I of the RMF are not obliged to comply with this requirement. f) Demonstrate that you comply with the functional requirements, general services and minimum service levels, which are published on the SAT Portal in the following link: https://www.sat.gob.mx/cs/Satellite?blobcol=urldata&blobkey=id&blobtable=MungoBlobs&blobwhere=1461174398111&ssbinary=true download the file "Functional characteristics and general services that the free application (Digital Fiscal Receipts through the Internet) must comply with" with which you will validate and certify the CFDI through the free application. g) Accept and collaborate with the verification visit that will be carried out at the data center address (if applicable) and operational offices, the latter must be registered with the RFC as your tax address and/or branch, by the personnel designated by the ACSMC and facilitate the elements for the realization of the evaluation and tests on the systems you offer for the provision of the CFDI certification service in accordance with the requirements established in the RMF and its annexes. 9. The documentation mentioned in point 6 of the previous section of this sheet must comply with the following: In the case of a bond, you must present the XML format, the digitization of its printed representation and the CFDI that covers the total payment of the financial service for its issuance, in case the financial service is paid in a single payment, the CFDI must contain as payment method the key PUE, in case the financial service is paid in installments, the income CFDI for the total value of the operation and the payment CFDIs that prove the total payment of the service must be presented, likewise the income CFDI must contain in the "Description" attribute, the number of the policy by which the payment is being made and this must match the number of the policy contained in the XML format of the bond. In the case of a letter of credit, original document in which said letter of credit is stated, issued by a financial institution authorized for this purpose, and the CFDI that covers the total payment of the financial service for its issuance, in case the financial service is paid in a single payment, the CFDI must contain as payment method the key PUE, in case the financial service is paid in installments, the income CFDI for the total value of the operation and the payment CFDIs that prove the total payment of the service must be presented, likewise the income CFDI must contain in the "Description" attribute, the number of the letter of credit by which the payment is being made. The guarantee, whether in bond or letter of credit, must be issued in favor of TESOFE, and must cover the period for which the authorization has been obtained plus six months after the end of the validity. In the case of renewal of the authorization, the guarantee must cover twenty-four months counted from the date the last exhibited guarantee loses its validity. In both cases the files will be sent through the SAT Portal in a compressed folder in ZIP format notwithstanding what is stated, the SAT may additionally require the promovent to present these documents (bond or letter of credit) in physical form when the originals are in physical support (paper). The guarantee referred to in rules 2.7.2.1., 2.7.2.6. and 2.7.2.8., must contain the following text: To guarantee for (name of the legal entity), with address at (tax address), and (key in the RFC of the PCCFDI), the compliance with the obligations, consisting of: a) Validate that the CSD of the issuer of the CFDI, was valid on the date the receipt was signed and has not been cancelled, b) Validate that the key in the RFC of the recipient is in the LRFC registered and not cancelled in the SAT, c) The sending of certified CFDI to the SAT CFDI reception service, within the timeframes and terms established in rule 2.7.2.8., fraction IX of this Resolution and in the technical documents issued by the SAT. The above in accordance with rules 2.7.2.6. and 2.7.2.8., fraction III of the RMF. Guaranteeing up to an amount of $10,000,000.00 (Ten million pesos 00/100 M.N.), with validity from (date of obtaining the authorization) to June 30 of ___.

• 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.

630 OFFICIAL GAZETTE Friday, July 17, 2026

Under what conditions must I comply? The legal entity and its representatives or legal proxies, partners, shareholders or any member of the Technical Committee, Board of Directors or Administration, whatever its denomination, must comply with the following: Have a Password. Have e.firma. 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?

On the SAT Portal with the folio number that is in the Receipt of receipt, at: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal Register in My Portal, your RFC and Password, and choose Log in. Select the option Internet Services / Service or requests / Consultation and enter the folio number that was assigned to your procedure. Yes. To grant the authorization, the SAT will carry out the validation of the identity, address, and, if applicable, branch or establishment and in general of the tax situation of the requesting legal entity, of its representatives or legal proxies, partners, shareholders and members, as well as technological verification at the data center address (if applicable) and operational offices.

Resolution of the procedure or service

In case you comply with the requirements you will obtain your authorization to operate as PCCFDI, through the SAT Portal.

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

Six months. Five months. Ten days.

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

What is the validity of the procedure or service?

Response receipt. Subsequently: authorization letter, or in its case, Letter with negative resolution. During the two following fiscal years to that in which the authorization letter is notified.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports

SAT Hotline 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, 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.

Diagram of the procedure submission flow: http://omawww.sat.gob.mx/factura/Paginas/proveedores_requisitos.htm

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 SAT Hotline 55 627 22 728 option 8.

Friday, July 17, 2026 OFFICIAL GAZETTE 631

Additional Information

When applicants present incomplete information or with errors, or if the authenticity of the presented documentation is doubted, the tax authorities will require the promovent at any time in order to, within a period of ten days, present in writing addressed to the ACGSTME before the Official Office of the AGSC, located at Avenida Hidalgo No. 77, Module IV, Second Floor, Colonia Guerrero, Cuauhtémoc Municipality, C.P. 06300, Mexico City, or by certified mail, the original or certified copy of the document whose authenticity is in doubt. If the requirement is not met in time and form, the request will be considered not submitted. For the tax authority to be in a position to resolve the request for clarification or service within the established timeframes, 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 period 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 submitted on the date it has been received in accordance with what is indicated in your receipt of receipt.

Legal Basis

Articles 29, fraction IV and 29 Bis of the CFF; Rules 2.1.36., 2.7.2.1., 2.7.2.2., 2.7.2.6., 2.7.2.8. and 2.7.2.12. of the RMF; Annex 29 of the RMF.

140/CFF Request for renewal of authorization to operate as a CFDI certification provider.

Procedure Service

Description of the procedure or service Amount

Request the renewal of the authorization to operate as PCCFDI. Free

Payment of rights Cost:

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

Legal entities that are CFDI certification providers who wish to obtain the renewal of their authorization for two more fiscal years. In the month that corresponds in accordance with rule 2.7.2.4.

Where can I submit 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?

1. Enter the SAT portal, in the link in the section Where can I submit it?
2. Register in My Portal, your RFC and Password, and choose Log in.
3. Select the option Internet Services / Service or requests / Request and the form will appear. In the Service Description section, on the Procedure tab, select the option PCCFDI RENEWAL AUTHORIZATION; in Directed to: SAT, in *Subject: I request renewal of the authorization to operate as PCCFDI. in Description: "Through this request, Mr. (Name of the representative or legal proxy), in my capacity as representative or legal proxy of the legal entity (Name of the legal entity), with federal taxpayer registry (Indicate RFC of the legal entity), personality which I prove with the instrument (number) I respectfully appear before that Authority to request the renewal of the authorization to operate as a provider of certification of Digital Fiscal Receipts through the Internet, referred to in rule 2.7.2.4. of the RMF, for which, I declare under oath that my represented party continues to comply with the requirements and obligations to continue operating as a Provider of Certification of Digital Fiscal Receipts through the Internet. Likewise, I declare under oath that the technological contacts have knowledge about the service of certification of Digital Fiscal Receipts through the Internet, as well as the operation and management of said process, and that they have related careers, courses or certifications in technological and service management topics in Information and Communications Technologies, for which I attach the respective document in digitized file. Likewise, and for the purpose of complying with the requirements established in the procedure sheet 140/CFF "Request for renewal of authorization to operate as a CFDI certification provider", contained in this Annex, I attach the documentation required in the same. Attach File / Examine, select the digitized document in PDF format containing the information you will upload and choose Upload.
4. Press the Send button, the Receipt of receipt is generated which contains the procedure folio with which you can follow up on your notice, print it or save it.
5. In case you are required to provide information, you will have ten days to deliver it, counted from the date the notification of the requirement takes effect.

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What requirements must I meet?

1. File in XML format, digitized copy of its printed representation, and the CFDI that covers the total payment of the guarantee upon renewal of the authorization; or a Letter of Credit, which must be sent in PDF file format. This guarantee must be constituted with the requirements established in the procedure sheet 139/CFF "Request to obtain authorization to operate as a CFDI certification provider".

In the event that the financial service is paid in a single installment, the CFDI must contain the payment key PUE. In the event that the financial service is paid in installments, the income CFDI for the total value of the operation and the payment CFDIs that evidence the total payment of the service must be presented. Likewise, the income CFDI must contain in the "Description" attribute, the number of the policy or letter of credit for which the payment is being made.

The guarantee must cover twenty-four months counted from the date the last exhibited guarantee loses its validity.

2. Letter of commitment of confidentiality, reserve, and safeguarding of information and data, contained in Annex 29, fraction I, duly signed by the legal representative of the legal entity (digitized file).

3. Instrument to accredit representation to exercise acts of administration or ownership:

In the case of residents abroad or foreigners residing in Mexico (duly notarized before a notary or public broker, attaching documentation that accredits their registration in the Public Commerce Registry in digital document).

Official identification of the legal representative.

4. Legal entities that pay taxes under Title II and Title VII, Chapter XII of the Income Tax Law (ISR), must attach digitized documents of their board meeting minutes and copies signed manually by the secretary of the board of directors or the sole administrator, corresponding to the Register of Registered Shares and the Register of Capital Variations, as applicable, which legal entities are obliged to keep in accordance with the General Law of Commercial Companies (LGSM), with which they accredit having a subscribed and paid-in social capital of at least $10,000,000.00 (Ten million pesos 00/100 M.N.) (duly notarized before a notary or public broker, attaching documentation that accredits their registration in the Public Commerce Registry in digital document). Likewise, a copy of the official identification of the secretary of the board of directors or the sole administrator must be attached.

• 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? The legal entity must comply with the following:

• Have a Password.
• Have an e.firma (electronic signature).
• Have an active tax mailbox.
• Have a positive tax compliance opinion, in terms of article 32-D of the Federal Tax Code (CFF).
• Be located in the RFC (Taxpayer Registry Code).
• Not have been part, directly or indirectly, of any legal entity that has filed any legal remedy against the resolution through which it was determined not to renew, revoke, or grant the authorization as a PCCFDI and any related acts thereof.
• Not have filed any legal remedy against the resolution through which it was determined not to renew, revoke, or grant the authorization as a PCCFDI and any related acts thereof.

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 Acknowledgment of Receipt, at: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal

Register in My Portal, your RFC and Password, and choose Log in. Select the option of Internet Services / Service or requests / Consult and enter the folio number assigned to your procedure.

Yes. To grant the renewal, the SAT will carry out the validation of the requirements and conditions established in this procedure sheet.

Friday, July 17, 2026 OFFICIAL GAZETTE 633

Resolution of the procedure or service If you meet the requirements, you will obtain your renewal to operate as a PCCFDI through the SAT Portal.

Maximum time limit for the SAT to resolve the procedure or service: Three months. Maximum time limit for the SAT to request additional information: Two months. Maximum time limit to comply with the requested information: Ten days.

What document do I obtain upon completing the procedure or service? Acknowledgment of response. Subsequently: renewal letter, or in its case, Non-renewal letter.

What is the validity of the procedure or service? During the two fiscal years following the one in which the renewal letter is notified.

ATTENTION CHANNELS

Inquiries and doubts: SAT Hotline 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, 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. Diagram of the procedure submission flow: http://omawww.sat.gob.mx/factura/Paginas/proveedores_obligaciones.htm

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 Hotline 55 627 22 728 option 8.

Additional Information When applicants submit information that is incomplete or contains errors, the SAT may require them to complete or correct it.

In the event that the authenticity of the presented documentation is doubted, the tax authorities will require the promoter at any time to present, within a period of ten days, by written document addressed to the ACGSTME before the Official Records Office of the AGSC, located at Avenida Hidalgo No. 77, Module IV, second floor, Colonia Guerrero, Alcaldía Cuauhtémoc, C.P. 06300, Mexico City, or by certified mail, the original or certified copy of the document whose authenticity is in doubt.

If the requirement is not met in time and form, the request will be considered not submitted.

In order for the tax authority to be in a position to resolve the clarification or service request within the established time limits, 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 count 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 indicated in your acknowledgment of receipt.

Legal Basis Articles 29, fraction IV and 29 Bis of the CFF; Rules 2.7.2.4. and 2.7.2.6. of the RMF.

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141/CFF Notices from the CFDI certification provider.

Procedure Service Description of the procedure or service Amount Notify any change or update of data as a PCCFDI, as well as when entering into liquidation process, commercial bankruptcy, or its governing body has taken agreement to extinguish the legal entity. Free Payment of Rights Cost:

Who can request the procedure or service? When is it presented? Legal entities that are CFDI certification providers.

1. Within three days following the day in which you have presented any notice to the RFC, you must inform as a PCCFDI the presentation of these notices. Within three days following the day in which you have presented notice to comply with article 27, section A, fraction III and B, fraction VI of the CFF, in relation to procedure sheet 38/CFF.
2. Five days before any of the following circumstances occur, indicating the specific date of the change or update:

• Change of technological contacts.
• Change of legal representative who promoted the authorization request.
• Change of brand or commercial name used, which you made known to obtain the authorization.
• Update of data, logo, telephone, email, or any other that impacts operation as a PCCFDI.
• Update of the electronic address of the Internet page where the CFDI certification service and the free application are provided. When it is about providing complementary data of the PCCFDI, for publication on the SAT Portal, within three days following the day in which your authorization was granted. Commercial name. Maximum 3 telephone numbers. Internet Site. Electronic address of the free CFDI generation service.

3. When you request to leave the authorization granted as a PCCFDI without effect, you must present such notice at least thirty days prior to the date and time when you will cease to operate as a PCCFDI.
4. Fifteen days when you require using the logo in media other than your electronic page.
5. Change of tax domicile, data center, or operational offices, within five days following that it is updated in the RFC.
6. Within five days after the start or conclusion of the liquidation process, the declaration of commercial bankruptcy, or the taking of the agreement to extinguish the legal entity.

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 635

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

1. Enter the SAT Portal, in the link in the section Where can I present it?
2. Register in My Portal, your RFC and Password, and choose Log in.
3. Select the option of Internet Services / Service or requests / Request and the form will appear. From numeral 1 to 5 of the section When is it presented? In the Service Description section, on the Procedure tab, select the option PCCFDI AVISO ACT DATOS; in Directed to: SAT, in *Subject: I present notice as PCCFDI. Description: I present notice as PCCFDI, for which I attach the required documentation. Attach File / Examine, select the digitized document in PDF format that contains the information you will upload and choose Load. Numeral 6 of the section When is it presented? In the Service Description section, on the Procedure tab, select the option PCCFDI AVISO EXTINCION; in Directed to: SAT, in *Subject: I present notice of extinction of the legal entity authorized to operate as a PCCFDI. Description: I present notice as a PCCFDI, for which I attach the required documentation. Attach File / Examine, select the digitized document in PDF format that contains the information you will upload and choose Load.
4. Press the Send button, the Acknowledgment of Receipt is generated which contains the folio of the procedure with which you can follow up on your notice, print it or save it.
5. Review your service or request case within a period of ten days to verify if you were requested additional information, if so, 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? Procedure Request Format 141/CFF Notices from the CFDI certification provider, contained in Annex 1, signed manually by the legal representative of the requesting legal entity, which contains the manifestation of the legal entity of the notice of change, update, or in which you request to leave your authorization without effect as applicable, in which you must indicate the following:

The specific date of the change, as well as the reasons and circumstances of the change or update. In the case that you request to leave your authorization without effect, you must indicate such manifestation and the date and time when you will cease to operate as a PCCFDI (digitized file). Attach the acknowledgment obtained in the presentation of any of the notices to the RFC. In the case of the notice of change of domicile where the taxpayer is informed that they must go to the SAT Offices to conclude the procedure, you must present the acknowledgment that accredits the conclusion thereof. Document where the manifestation is recorded from when the liquidation process, commercial bankruptcy, or legal extinction of the legal entity started or concluded (digitized file). When it is about the update of technological contacts, the Letter of commitment of confidentiality, reserve, and safeguarding of information and data contained in Annex 29, fraction I, duly signed by the legal representative and the new technological contacts must be attached (digitized file). Likewise, you must manifest under oath of telling the truth, in said format, that the technological contacts have knowledge about the certification service of Digital Fiscal Invoices by Internet, as well as the operation and management of said process, and that they have related careers, courses, or certifications in technological topics and management of services in Information and Communications Technologies, attaching the respective document (digitized file).

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? On the SAT Portal, with the folio number found in the Acknowledgment of Receipt, at: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal Register in My Portal, your RFC and Password, and choose Log in. Select the option of Internet Services / Service or requests / Consult and enter the folio number assigned to your procedure. No.

636 OFFICIAL GAZETTE Friday, July 17, 2026

Resolution of the procedure or service If you meet the requirements, your information will be updated.

Maximum time limit for the SAT to resolve the procedure or service: Forty-five 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? Acknowledgment of response.

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

ATTENTION CHANNELS

Inquiries and doubts: SAT Hotline 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, 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. Diagram of the procedure submission flow: http://omawww.sat.gob.mx/factura/Paginas/proveedores_obligaciones.htm

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 Hotline 55 627 22 728 option 8.

Additional Information In the event that the date and reasons for the change, or any other information or document that the authority requires to carry out the corresponding modification, are not specified, the promoter will be required to present the information and/or documentation within a period of ten days, through the case that originated the request. In the event that the information cannot be provided through the cited case, it may be presented by written document addressed to the ACGSTME before the Official Records Office of the AGSC, located at Avenida Hidalgo No. 77, Module IV, Second Floor, Colonia Guerrero, Alcaldía Cuauhtémoc, C.P. 06300, Mexico City, or by certified mail the requested item.

In order for the tax authority to be in a position to resolve the clarification or service request within the established time limits, 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 count 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 indicated in your acknowledgment of receipt.

Legal Basis Articles 29, fraction IV and 29 Bis of the CFF; 29 of the RCFF; Rules 2.7.2.1., 2.7.2.2., 2.7.2.3., 2.7.2.8., 2.7.2.11., 2.7.2.12. and 2.7.2.13. of the RMF.

Friday, July 17, 2026 OFFICIAL GAZETTE 637

142/CFF Request for return of the guarantee presented by the provider.

Procedure Service Description of the procedure or service Amount Request the return of the guarantee once you have ceased to be a PCCFDI, you have presented the notice that the liquidation process began, commercial bankruptcy, or that its governing body has taken the agreement to extinguish the society, or if you are a certification provider with valid authorization. Free Payment of Rights Cost:

Who can request the procedure or service? When is it presented? Legal entities that are CFDI certification providers, their liquidators, or the legal representative of the commercial bankruptcy, as applicable. Once you have ceased to be a PCCFDI. Six months counted from the date on which you ceased to be a PCCFDI or presented the notice that the liquidation process, commercial bankruptcy, or that its governing body has taken the agreement to extinguish the society, began, and always that all copies of the CFDIs certified as referred to in rule 2.7.2.8., fraction IX of the RMF have been sent. If you have valid authorization: At any time.

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?

1. Enter the SAT Portal, in the link in the section Where can I present it?
2. Register in My Portal, your RFC and Password, and choose Log in.
3. Select the option of Internet Services / Service or requests / Request and the form will appear. In the Service Description section, on the Procedure tab, select the option PCCFDI DEVOLUCION GARANTIA; in Directed to: SAT, in *Subject: I request the return of the guarantee (number of the guarantee policy or number of the letter of credit requested for return), granted to operate as a PCCFDI. Description: I request return of guarantee granted to operate as a PCCFDI, for which I attach the required documentation. Attach File / Examine, select the digitized document in PDF format that contains the information you will upload and choose Load.
4. Press the Send button, the Acknowledgment of Receipt is generated which contains the folio of the procedure with which you can follow up on your notice, print it or save it.
5. Review your service or request case within a period of ten days to verify if you were requested additional information, if so, 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? Document where the status of the liquidation process, commercial bankruptcy, or extinction of the society is recorded and you request the cancellation of the guarantee indicating the general data thereof (digitized file), in the cases where it applies.

What conditions must I meet?

• Have a Password.
• Not be subject to a revocation procedure or there is no pending legal remedy to be resolved against the resolution through which it was determined not to renew or revoke the authorization or any related acts thereof.

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 Acknowledgment of Receipt, at: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal Register in My Portal, your RFC and Password, and choose Log in. Select the option of Internet Services / Service or requests / Consult and enter the folio number assigned to your procedure. No.

638 OFFICIAL GAZETTE Friday, July 17, 2026

Resolution of the procedure or service If you meet the requirements, you will receive the return of the guarantee.

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 Forty-five days. Ten days. Ten days.

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

ATTENTION CHANNELS Inquiries and doubts Complaints and reports

SAT Hotline 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.

Diagram of the procedure submission flow: http://omawww.sat.gob.mx/factura/Paginas/proveedores_requisitos.htm

Complaints and SAT 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

SAT Hotline 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 time limits, it must be submitted in the terms specified in this procedure sheet. However, when you have erroneously submitted your procedure or service, selecting a label different from that 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 submitted on the date it was received in accordance with what is stated in your receipt acknowledgment.

Legal Basis Articles 29, fraction IV and 29 Bis of the CFF; Rules 2.7.2.6., 2.7.2.8. and 2.7.2.13. of the RMF.

… 144/CFF Notice that you have opted to operate or continue operating as a certification provider for the issuance of CFDI through the acquirer of goods or services to individuals.

Procedure Service Description of the procedure or service Amount Notify that you wish to operate or continue operating as PCECFDI. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Authorized PCCFDI legal entities, in the case that they decide to also operate as PCECFDI through the acquirer of goods or services to individuals. Those who already operate as PCECFDI and wish to continue operating under this scheme for one more year.

For the first time, within the eight days following that on which the CESD, which will be exclusively used for the issuance of CFDI through the acquirers of goods or services to individuals, was requested from the SAT, in accordance with procedure sheet 143/CFF “Request for Special Digital Seal Certificate (CESD) to operate as a certification provider.” To continue operating for one more year, in the month of January of each year.

Friday, July 17, 2026 OFFICIAL GAZETTE 639

Where can I submit 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?

1. Enter the SAT Portal, in the link in the section Where can I submit it?
2. Register your RFC and Password in My Portal, and choose Log in.
3. Select the option Internet Services / Service or requests / Request and the form will appear. In the Service Description section, on the Procedure tab, select the option PCCFDI OPT TO OPERATE ACQUIRER; in Directed to: SAT, in *Subject: Notice that I opt to operate or continue operating as PCECFDI through the acquirer of goods or services to individuals. Description: Notice that I opt to operate or continue operating as PCECFDI through the acquirer of goods or services to individuals, for which I attach the required documentation. Attach File / Examine, select the digitized document in PDF format containing the information you will upload and choose Upload.
4. 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.
5. Review your service or request case within a period of ten days to verify if you were requested additional information, if so, you will have ten days to deliver it, if you exceed that period it is necessary to resubmit your request.

What requirements must I meet? Procedure Request Format 144/CFF Notice that you have opted to operate or continue operating as a certification provider for the issuance of CFDI through the acquirer of goods or services to individuals, contained in Annex 1, signed by hand by the legal representative of the legal entity, in which you state that you have opted to operate or continue operating as PCECFDI through the acquirer of goods or services to individuals (digitized file).

Under what conditions must I comply? Be a PCCFDI. 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, with the folio number found in the Receipt Acknowledgment, at: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal Register your RFC and Password in My Portal, and choose Log in. Select the option Internet Services / Service or requests / Consult and enter the folio number assigned to your procedure. No.

Resolution of the procedure or service If you meet the requirements, you will be able to operate as PCECFDI, through the acquirer of goods or services to individuals through the SAT Portal.

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 Forty-five days. Ten days. Ten days.

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

640 OFFICIAL GAZETTE Friday, July 17, 2026

ATTENTION CHANNELS Inquiries and doubts Complaints and reports

SAT Hotline 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.

Diagram of the procedure submission flow: http://omawww.sat.gob.mx/factura/Paginas/proveedores_obligaciones.htm

Complaints and SAT 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

SAT Hotline 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 time limits, it must be submitted in the terms specified in this procedure sheet. However, when you have erroneously submitted your procedure or service, selecting a label different from that 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 submitted on the date it was received in accordance with what is stated in your receipt acknowledgment.

Legal Basis Article 29 Bis of the CFF; Rules 2.7.2.14. and 2.7.2.17. of the RMF.

145/CFF Notice of technological changes for CFDI certification providers.

Procedure Service Description of the procedure or service Amount Submit the notice of control of technological changes to operate as PCCFDI. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Authorized CFDI certification providers. Fifteen days before making technological changes, or when you make any technological change after obtaining the authorization.

For which, you can use the following hardware and software catalog: Server change (hardware). Integration of new equipment (hardware). Equipment removal (hardware). Network equipment change (hardware). Modification in the application architecture (software). Addition, removal, change in the database (software). Data center change. Infrastructure virtualization. Others.

Friday, July 17, 2026 OFFICIAL GAZETTE 641

Where can I submit it? In person: At the ACSMC, located at Calzada de Tlalpan No. 2775, Colonia San Pablo Tepetlapa, Alcaldía Coyoacán, C.P. 04620, Mexico City, with prior appointment requested via email: oficialdecumplimiento@sat.gob.mx or by phone: 55-58-09-02-00 ext. 44510 during an attention schedule of Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

1. Go to the ACSMC offices, with prior appointment, mentioned in the section Where can I submit it?
2. Deliver the documentation mentioned in the section What requirements must I meet?, to the staff attending the procedure.
3. If you meet the requirements and conditions, receive a copy of the stamped Procedure Request Format as receipt acknowledgment. Otherwise, you will be informed of what is missing and you must resubmit the procedure.
4. To verify the response to your procedure, enter the SAT Portal, within the period of three months following its submission, at the route: https://wwwmat.sat.gob.mx/personas/iniciar-sesion according to the following: In Tax Mailbox, enter your RFC, Password and the captcha or your e.firma, and select the Send button. In the section My files / My notifications, you can consult the Pending field, where you will find a Technological Change Recommendations Office, which you must download.

What requirements must I meet?

1. Procedure Request Format 145/CFF Notice of technological changes for CFDI certification providers, contained in Annex 1, which bears the handwritten signature of the legal representative or proxy of the legal entity, and a copy for acknowledgment.
2. Certified copy and simple copy for comparison of the public deed or instrument to prove representation.
3. Attach in a digitized file on a removable memory unit the following information: Risk Analysis. Plan for Follow-up on Detected Risks. Authorized Change Control. Functional and Operational Testing Plan. Escalation Matrix. Activity Schedule. Internal change communication. All of the above must have as scope the change to be made.

• 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 e.firma or Password. 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? By calling the ACSMC at phone 55-58-09-02-00 ext. 44510. Attention hours: Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs. or by email: oficialdecumplimiento@sat.gob.mx Yes, verification visit at the data center address (if applicable) and operational offices.

Resolution of the procedure or service The ACSMC will verify if you meet all requirements and conditions, and will issue the Technological Change Recommendations Office.

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. Within the three-month period. Ten days.

642 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? Upon submission of the procedure: Stamped Procedure Request Format as receipt acknowledgment. At the end of the procedure, you will receive via tax mailbox: Technological Change Recommendations Office. Indefinite.

ATTENTION CHANNELS Inquiries and doubts Complaints and reports

By calling the ACSMC at phone 55-58-09-02-00 ext. 44510. Attention hours: Monday to Friday 09:00 to 13:30 hrs. and 15:30 to 17:30 hrs. Send email to: oficialdecumplimiento@sat.gob.mx

Complaints and SAT 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

SAT Hotline 55 627 22 728 option 8.

Additional Information In the case that you request a technological change with at least fifteen days' advance notice, once the technological change has been made, you must send the information that accredits its implementation to the email account: oficialdecumplimiento@sat.gob.mx

Legal Basis Articles 29 Bis and 37, first paragraph of the CFF; Rules 2.7.2.1., 2.7.2.8. and 2.7.2.11. of the RMF.

… 147/CFF Request to obtain authorization to operate as a certification and CFDI generation provider for the primary sector.

Procedure Service Description of the procedure or service Amount Request authorization to operate as PCGCFDISP. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Legal entities that wish to request authorization to operate as PCGCFDISP. When legal entities require authorization to operate as PCGCFDISP.

Where can I submit 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?

1. Enter the SAT portal, in the link in the section Where can I submit it?
2. Register your RFC and Password in My Portal, and choose Log in.
3. Select the option Internet Services / Service or requests / Request and the form will appear. In the Service Description section, on the Procedure tab, select the option PCGCFDISP REQUEST AUTH; in Directed to: SAT, in *Subject: I request authorization to operate as PCGCFDISP. Description: I request authorization to operate as PCGCFDISP, for which I attach the required documentation. Attach File / Examine, select the digitized document in PDF format containing the information you will upload and choose Upload.
4. 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.
5. Review your service or request case to verify if you were requested additional information, if so, you will have ten days to deliver it, if you exceed that period it is necessary to resubmit your request.

Friday, July 17, 2026 OFFICIAL GAZETTE 643

What requirements must I meet? Procedure Request Format 147/CFF Request to obtain authorization to operate as a certification and CFDI generation provider for the primary sector, contained in Annex 1, signed by hand by the legal representative of the requesting legal entity, in which it must be stated under oath that the technological contacts have knowledge about the Internet Fiscal Digital Certificates certification service, as well as the operation and management of said process, and that they have related degrees, courses, or certifications in technological and service management topics in Information and Communications Technologies, attaching the respective document (digitized file).

In the case of legal entities constituted in accordance with the Livestock Organizations Law, attach a digitized image of their constitutive act formalized before a public notary and before the authorities of the Ministry of Agriculture and Rural Development, as well as a digitized certificate of their registration with said Ministry (digitized file).

In the case of legal entities that are members of a Product System Committee, in terms of the Sustainable Rural Development Law, in the first alienation production chain and that organize and represent producers, they must attach a digitized image of the constitutive document formalized before a public notary and a document issued by the competent authority of the Ministry of Agriculture and Rural Development stating that they are part of a Product System Committee, digitized (digitized file).

In the case of Agricultural Associations constituted in terms of the Law on Agricultural Chambers, they must attach their constitutive act and statutes authorized by the Ministry of Agriculture and Rural Development, digitized, and a digitized certificate of their registration with said Ministry (digitized file).

Confidentiality, reserve, and data safeguarding commitment letter, contained in Annex 29, fraction I of the RMF, duly signed by the legal representative of the legal entity and the technological contacts.

Document containing the information of the people and functional positions that will have access to the information of the service providers and their commercial operations, including the express manifestation of their acceptance for said personnel to be subject to reliability evaluations by the SAT (digitized file).

This document must integrate the corresponding data of the personnel designated as responsible for technological operation and as responsible for business operation, including the express manifestation for said personnel to be subject to evaluations by the SAT regarding the knowledge referred to the designation granted to them.

Instrument to prove representation to exercise acts of administration or dominion: In the case of residents abroad or foreigners residing in Mexico (duly protocolized before a notary or public broker, attaching documentation that accredits their registration in the Public Registry of Commerce, or agrarian in digital document). Official identification of the legal representative.

For the purposes of obtaining the validation and Technical Opinion to operate as PCGCFDISP, you must attach to your authorization request the following: Technological architecture diagram. Facilitate the elements for the realization of the evaluation and tests to the systems you offer for the provision of the CFDI certification service in accordance with the requirements established in the RMF and its annexes. Demonstrate that you comply with the control matrix published on the SAT Portal at https://www.sat.gob.mx/cs/Satellite?blobcol=urldata&blobkey=id&blobtable=MungoBlobs&blobwhere=1461173410090&ssbinary=true; attaching to the digitized document said control matrix, signed at the foot and initialed on all its pages by the proxy or legal representative of the legal entity, containing the legend “I declare that my represented entity completely complies with the points contained in this control matrix and that it has evidence of compliance with each of the points expressed therein”, in the same matrix, evidence must be indexed by control. Accept and collaborate with the verification visit that will be carried out at the data center address (if applicable) and operational offices, the latter must be registered with the RFC as your tax address and/or branch, by the personnel designated by the ACSMC and facilitate the elements for the realization of the evaluation and tests to the systems you offer for the provision of the CFDI certification service in accordance with the requirements established in the RMF and its annexes.

• 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.

644 OFFICIAL GAZETTE Friday, July 17, 2026

What conditions must I comply with?

Taxpayers must file taxes in accordance with Title III of the Income Tax Law, be legally constituted under the Livestock Organizations Law, the Agricultural Chambers Law, or be legally constituted by agricultural or agro-industrial producers, as well as those that organize them and are part of a Product System in terms of the Sustainable Rural Development Law.

The legal entity and its representatives or legal proxies, partners, associates, or any other designation, must comply with the following:

• Have a Password.
• Have an e-signature (e.firma).
• Have an active tax mailbox.

TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I track 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, using the folio number found in the Receipt Acknowledgment, at: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal

Register in My Portal, your RFC and Password, and choose Log in. Select the option for Internet Services / Service or requests / Consultation and enter the folio number assigned to your procedure.

Yes. To grant the authorization, the SAT will carry out the validation of identity, address, and, if applicable, branch or establishment, and generally the fiscal status of the requesting legal entity, its representatives or legal proxies, partners, and members, as well as technological verification at the data center address (if applicable) and operational offices.

Resolution of the procedure or service

If you meet the requirements, you will obtain your authorization to operate as a PCGCFDISP through the SAT Portal.

Maximum time for the SAT to resolve the procedure or service Six months.

Maximum time for the SAT to request additional information Five months.

Maximum time to comply with the requested information Ten days.

What document do I obtain upon completing the procedure or service? Response Acknowledgment. Subsequently: Authorization letter, or if applicable, letter with negative resolution.

What is the validity of the procedure or service? For the two fiscal years following the one in which the authorization letter is notified.

ATTENTION CHANNELS

Inquiries and doubts SAT Hotline 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, 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. Diagram of the procedure submission flow: http://omawww.sat.gob.mx/factura/Paginas/proveedores_requisitos.htm

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 Hotline 55 627 22 728 option 8.

Friday, July 17, 2026 OFFICIAL GAZETTE 645

Additional Information

When applicants submit incomplete information or with errors, or in case the authenticity of the presented documentation is doubted, the tax authorities will require the petitioner at any time to submit, within a period of ten days, a written statement addressed to the ACGSTME before the Official Part of the AGSC, located at Avenida Hidalgo No. 77, Module IV, Second Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, or by certified mail the original or certified copy of the document whose authenticity is in doubt.

If the requirement is not met in time and form, the request will be considered not submitted.

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 submitted in the terms specified in this procedure sheet. However, if you have erroneously 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 run until the competent area has been assigned. 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 29 and 29 Bis of the CFF; Rules 2.7.4.2., 2.7.4.5. and 2.7.4.11. of the RMF. 148/CFF Notices from the certification and CFDI generation provider for the primary sector.

Procedure Service Description of the procedure or service Amount Notify any change, modification or update of data as PCGCFDISP, as well as when entering into liquidation process, commercial bankruptcy or its governing body has taken agreement to extinguish the legal entity juridically. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Legal entities providers of certification and generation of CFDI for the primary sector. It is submitted within the period corresponding to the type of notice, as follows: a) Notice of update of personnel data. Within fifteen days following the date on which personnel are removed or added, or when the change or rotation of functions of personnel who has or has had access to the information of the service providers and their commercial operations is carried out, or when changes in the designation of personnel responsible for the technological operation, as well as the designation of personnel responsible for the business operation, are made. b) Notice of changes in the PCGCFDISP operation. At least fifteen days before any of the circumstances indicated in the catalog shown below are generated, or twenty-four hours following the occurrence of the same, when these result from an incident that does not allow the provider's operation, indicating the specific date of the change or update: Change in servers (hardware). Integration of new equipment (hardware). Removal of equipment (hardware). Change in network equipment (hardware). Modification of code in the application (software). Addition, removal, change in the database (software). Change of data center or providers. Change in Certificate storage. Change of technological contacts. Update of the Internet page address where the CFDI generation and certification service is provided. Others.

646 OFFICIAL GAZETTE Friday, July 17, 2026

Within five days following the occurrence of the circumstance: Change of legal representative who promoted the authorization request.

Within thirty days following the obtaining of the authorization: The first sending of service provision contracts.

Within fifteen days following the occurrence of the circumstance: Modification to the service provision contracts.

c) Notice of information regarding the obtaining of CESD. Within twenty-four hours following the obtaining of the CSD on the SAT Portal.

d) Within three days following the one in which its authorization was granted: When it comes to providing complementary data of the PCGCFDISP, for publication on the SAT Portal. Trade name. Maximum three phone numbers. Fiscal Address. Internet Site.

e) When it comes to updating the data of the PCGCFDISP, the notice must be presented three days before the circumstance occurs.

f) Within five days following the start or conclusion of the liquidation process, the declaration of commercial bankruptcy or the taking of the agreement to extinguish the legal entity juridically.

Where can I submit 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?

1. Enter the SAT Portal, in the link in the section Where can I submit it?
2. Register in My Portal, your RFC and Password, and choose Log in.
3. Select the option for Internet Services / Service or requests / Request and the form will appear. From subsection a) to e) in the section When is it submitted? In the Service Description section, on the Procedure tab, select the option PCGCFDISP GENERIC NOTICES; in Directed to: SAT, in *Subject: I submit notice as PCGCFDISP. Description: I submit notice as PCGCFDISP, for which I attach the required documentation. Attach File / Examine, select the digitized document in PDF format containing the information you will upload and choose Load. Subsection f) in the section When is it submitted? In the Service Description section, on the Procedure tab, select the option PCGCFDISP EXTINCTION NOTICE; in Directed to: SAT, in *Subject: I submit notice of extinction of the legal entity authorized to operate as PCGCFDISP. Description: I submit notice as PCGCFDISP, for which I attach the required documentation. Attach File / Examine, select the digitized document in PDF format containing the information you will upload and choose Load.
4. Press the Send button, the Receipt Acknowledgment is generated which contains the folio of the procedure with which you can track your notice, print it or save it.
5. Review your service or request case within a period of ten days to verify if you were requested additional information, if so, you will have ten days to deliver it, if you exceed that period it is necessary to enter your request again.

Friday, July 17, 2026 OFFICIAL GAZETTE 647

What requirements must I comply with?

1. Format of Request for procedure 148/CFF Notices from the certification and CFDI generation provider for the primary sector, contained in Annex 1, signed manually by the legal representative of the legal entity in which you state the type of change or update notice that corresponds (digitized file).
2. Regarding the notice of "Update of personnel data", attach electronic document or document in digitized file with the information of the personnel who ceases to provide the service or operate the information of the service providers, as well as the information of the personnel who incorporates and will have access to the information of the service providers and their commercial operations, as well as the information regarding the rotation of functions of the personnel.
3. In the case of notice of Changes in the PCGCFDISP operation, attach document with the information that is being updated. Regarding change of legal representative, attach the document that accredits legal representation (digitized file). Regarding the update of technological contacts, the Letter of commitment of confidentiality, reserve and safeguarding of information and data contained in Annex 29, fraction I, duly signed by the legal representative and the new technological contacts must be attached (digitized file). Likewise, in said format, it must state under oath that the technological contacts have knowledge about the Internet Digital Fiscal Certificates certification service, as well as the operation and management of said process, and that they have related careers, courses or certifications in technological topics and management of services in Information and Communications Technologies, attaching the respective document (digitized file).
4. Regarding the notice of Information regarding the obtaining of CESD, state in document the number of CSD that was revoked and if applicable the number of originated CSD, attaching the evidence generated in the "CertiSAT Web" application (digitized file). If the petitioner does not have the personality recognized in the respective file, the following digitized documentation must accompany its promotion: Document that accredits the legal representation of the petitioner. Official identification.
5. Regarding technological changes relative to the Notice of changes in the PCGCFDISP operation, the provider must send the information that accredits the implementation, through the same Service or Request case in which the prior notice was given, within five days following the occurrence of the change. In the case of changes due to incidents that do not allow the provider's operation, in the same notice referred to in this procedure sheet, it must include the information that accredits the implementation carried out, which must be delivered.
6. Document containing the statement of the legal entity regarding the technological changes made, indicating trade name, RFC of the legal entity, number of the current authorization letter, date of the change, specifying start and end time, as well as the reasons and motives of said change; the document must have the signature of the legal representative of the legal entity and of the technological contact and must attach in electronic file, the following (digitized file): a. Risk Analysis. b. Plan for Follow-up on Detected Risks. c. Authorized Change Control. d. Functional and Operational Test Plan. e. Escalation Matrix. f. Activity Schedule. g. Internal change communication.
7. Document where it is stated the manifestation from when the liquidation process, commercial bankruptcy or juridical extinction of the legal entity started or concluded (digitized file).

• 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 comply with? Be PCGCFDISP. Have a Password.

648 OFFICIAL GAZETTE Friday, July 17, 2026

TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I track 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, using the folio number found in the Receipt Acknowledgment, at: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal Register in My Portal, your RFC and Password, and choose Log in. Select the option for Internet Services / Service or requests / Consultation and enter the folio number assigned to your procedure. No.

Resolution of the procedure or service If you meet the requirements, your information will be updated through the SAT Portal.

Maximum time for the SAT to resolve the procedure or service Forty-five days.

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

Maximum time to comply with the requested information Ten days.

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

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

ATTENTION CHANNELS

Inquiries and doubts SAT Hotline 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, 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. Diagram of the procedure submission flow: http://omawww.sat.gob.mx/factura/Paginas/proveedores_obligaciones.htm

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 Hotline 55 627 22 728 option 8.

Additional Information

In case the authenticity of the presented digitized documentation is doubted, the tax authorities will require the petitioner to submit, within a period of ten days, a written statement addressed to the ACGSTME before the Official Part of the AGSC, located at Avenida Hidalgo No. 77, Module IV, Second Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, or by certified mail the original or certified copy of the document whose authenticity is in doubt.

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 submitted in the terms specified in this procedure sheet. However, if you have erroneously 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 run until the competent area has been assigned. 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 29 Bis and 69 of the CFF; Rules 2.7.4.2., 2.7.4.3., 2.7.4.5., 2.7.4.10. and 2.7.4.12. of the RMF.

Friday, July 17, 2026 OFFICIAL GAZETTE 649

149/CFF Request for renewal of authorization to operate as certification and CFDI generation provider for the primary sector.

Procedure Service Description of the procedure or service Amount Request the renewal of the authorization to operate as PCGCFDISP. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Legal entities providers of certification and generation of CFDI for the primary sector that wish to obtain the renewal of their authorization for two more fiscal years. In the month of August, in accordance with rule 2.7.4.8.

Where can I submit 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?

1. Enter the SAT Portal, in the link in the section Where can I submit it?
2. Register in My Portal, your RFC and Password, and choose Log in.
3. Select the option for Internet Services / Service or requests / Request and the form will appear. In the Service Description section, on the Procedure tab, select the option PCGCFDISP RENEWAL REQUEST; in Directed to: SAT, in *Subject: I request renewal of the authorization to operate as PCGCFDISP in Description: Through this request, Mr. (Name of the representative or legal proxy), in my capacity as representative or legal proxy of the legal entity (Name of the legal entity), with federal taxpayer registry (Indicate RFC of the legal entity), personality that I accredit with the instrument (number), I respectfully appear before that Authority to request the renewal of the authorization to operate as PCGCFDISP, established in rule 2.7.4.8. of the RMF, for this, I state under oath that my represented entity continues to meet the requirements and obligations to continue operating as Internet Digital Fiscal Certificates Certification Provider. Likewise, I state under oath that the technological contacts have knowledge about the CFDI certification service, as well as the operation and management of said process, and that they have related careers, courses or certifications in technological topics and management of services in Information and Communications Technologies, attaching the respective document (digitized file). Likewise, and in order to comply with the requirements established in the procedure sheet 149/CFF "Request for renewal of authorization to operate as certification and CFDI generation provider for the primary sector", contained in this Annex, I attach the required documentation in the same. Attach File / Examine, select the digitized document in PDF format containing the information you will upload and choose Load.
4. Press the Send button, the Receipt Acknowledgment is generated which contains the folio of the procedure with which you can track your notice, print it or save it.
5. Review your service or request case to verify if you were requested additional information, if so, 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 comply with?

1. Format of Request for procedure 149/CFF Request for renewal of authorization to operate as certification and CFDI generation provider for the primary sector, contained in Annex 1, signed manually by the legal representative of the legal entity, which contains the Letter of commitment of confidentiality, reserve and safeguarding of information and data contained in Annex 29, fraction I, duly signed by the legal representative and the technological contacts (digitized file).
2. Instrument to accredit representation to exercise acts of administration or dominion: In case of residents abroad or foreigners residing in Mexico (duly notarized before a notary or public broker, attaching documentation that accredits their registration in the Public Commerce Registry, or agrarian in digitized document). Official identification of the legal representative.

• 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.

650 OFFICIAL GAZETTE Friday, July 17, 2026

What conditions must I comply with? The legal entity:

• Must have a Password and e.firma (electronic signature).
• Must have an active tax mailbox.
• Must have a positive tax compliance opinion, in terms of Article 32-D of the Federal Tax Code (CFF).
• Must be located as registered in the Taxpayer Registry Code (RFC).
• Must not have filed any legal defense against the SAT, or must not be or have been part, directly or indirectly, of any legal entity that has filed any legal defense against the resolution through which the authorization as PCGCFDISP was not renewed, revoked, or not granted, and any related acts thereof.

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 Acknowledgment of Receipt, at: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal

Register in My Portal, your RFC and Password, and choose Log in. Select the option of Internet Services / Service or requests / Consult and enter the folio number assigned to your procedure.

Yes. To grant the authorization, the SAT will validate the identity, address, and, where applicable, branch or establishment, and generally the tax status of the requesting legal entity, its representatives or legal agents, partners, shareholders, and members, as well as technological verification at the data center address (if applicable) and operational offices.

Resolution of the procedure or service If you meet the requirements, you will obtain your renewal to operate as PCGCFDISP through the SAT Portal.

Maximum time for the SAT to resolve the procedure or service: Forty-five days. Maximum time for the SAT to request additional information: Twenty-five days. Maximum time to comply with the requested information: Ten days.

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

• Acknowledgment of response.
• Subsequently: Renewal Office, or if applicable, Office with negative resolution.

What is the validity of the procedure or service? During the two fiscal years following the one in which the Renewal Office is notified.

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 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.
• Diagram of the procedure submission flow: http://omawww.sat.gob.mx/factura/Paginas/proveedores_obligaciones.htm

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.

Friday, July 17, 2026 OFFICIAL GAZETTE 651

Additional Information When applicants submit incomplete information or with errors, the SAT may require them to complete or correct it. In case the authenticity of the presented documentation is doubted, the tax authorities will require the promoter to submit, within a period of ten days, a written statement addressed to the ACGSTME before the Official Records Office of the AGSC, located at Avenida Hidalgo No. 77, Module IV, Second Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, or by certified mail the original or certified copy of the document whose authenticity is in doubt. 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 submitted in the terms specified in this procedure sheet. However, if you have erroneously submitted your procedure or service by 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 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 acknowledgment of receipt.

Legal Basis Articles 29, fraction IV, 29 Bis and 141 of the CFF; Rules 2.7.4.2. and 2.7.4.8. of the RMF.

150/CFF Notice to cease operating as a certification and CFDI generation provider for the primary sector and as a certification provider for CFDI issuance through the acquirer of goods or services.

Procedure Service Description of the procedure or service Amount Notifies that you wish to cease operating as PCGCFDISP and cease providing its services or as PCECFDI through the acquirer of goods or services. Free Payment of rights Cost:

Who can request the procedure or service? Legal entities: a) That have authorization to operate as PCGCFDISP. b) PCCFDI that operates under the PCECFDI scheme through the acquirer of goods or services.

When is it submitted? At least thirty days prior to the date and time when it wishes to cease operating and providing the service.

Where can I submit 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?

1. Enter the SAT Portal, in the link in the section Where can I submit it?
2. Register in My Portal, your RFC and Password, and choose Log in.
3. Select the option of Internet Services / Service or requests / Request and the form will appear. a) Certification and CFDI generation provider for the primary sector. In the Service Description section, on the Procedure tab, select the option PCGCFDISP AV CEASE TO HAVE EFFECT; in Directed to: SAT, in *Subject: I request to cease to have effect the PCGCFDISP authorization. Description: I request to cease to have effect the PCGCFDISP authorization, for which I attach the required documentation. Attach File / Examine, select the digitized document in PDF format containing the information you will upload and choose Load. b) Certification provider for CFDI issuance through the acquirer of goods or services. In the Service Description section, on the Procedure tab, select the option PCECFDI NOTICE TO CEASE OPERATING; in Directed to: SAT, in *Subject: I manifest that it is my will to cease operating as PCECFDI. Description: I manifest that it is my will to cease operating as PCECFDI, for which I attach the required documentation. Attach File / Examine, select the digitized document in PDF format containing the information you will upload and choose Load.
4. Press the Send button, the Acknowledgment of Receipt is generated which contains the folio of the procedure with which you can follow up on your notice, print it or save it.
5. Review your service or request case within a period of ten days to verify if you were requested additional information, if so, you will have ten days to deliver it, if you exceed that deadline it is necessary to re-enter your request.

652 OFFICIAL GAZETTE Friday, July 17, 2026

What requirements must I comply with? a) PCGCFDISP.

1. Procedure Request Form 150/CFF Notice to cease operating as a certification and CFDI generation provider for the primary sector and as a certification provider for CFDI issuance through the acquirer of goods or services, contained in Annex 1, signed manually by the legal representative of the legal entity, where you manifest from when you cease to operate and provide the service (digitized file).
2. Electronic document or digitized file containing a critical path or schedule of activities with the deadlines and actions to comply with the obligations of the transition period and rule 2.7.4.13. of the RMF.
3. Document of the agreements and conventions made with other certification and CFDI generation providers for the primary sector, to whom you transfer the services granted to their service providers, if applicable (digitized file). b) PCECFDI through the acquirer of goods or services.
4. Procedure Request Form 150/CFF Notice to cease operating as a certification and CFDI generation provider for the primary sector and as a certification provider for CFDI issuance through the acquirer of goods or services, contained in Annex 1, signed manually by the legal representative of the legal entity, where you manifest the date and time when you will cease to operate and provide the service (digitized file).
5. Document of the agreements and conventions made with other CFDI issuance certification providers, to whom you transfer the services granted to their service providers, if applicable (digitized file).

What conditions must I comply with? a) Certification and CFDI generation provider for the primary sector.

• Must have authorization to operate as PCGCFDISP.
• Must have a Password. b) PCECFDI through the acquirer of goods or services.
• Be a PCCFDI that operates under the PCECFDI scheme through the acquirer of goods or services.
• Must have e.firma.
• Must have a Password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? On the SAT Portal, with the folio number found in the Acknowledgment of Receipt, at: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal Register in My Portal, your RFC and Password, and choose Log in. Select the option of Internet Services / Service or requests / Consult and enter the folio number assigned to your procedure.

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

Resolution of the procedure or service If you meet the requirements, your information will be updated through the SAT Portal.

Maximum time for the SAT to resolve the procedure or service: Forty-five days. Maximum time for the SAT to request additional information: Ten days. Maximum time to comply with the requested information: Ten days.

What document do I obtain upon completing the procedure or service? Acknowledgment of response.

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

Friday, July 17, 2026 OFFICIAL GAZETTE 653

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 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.
• Diagram of the procedure submission flow: http://omawww.sat.gob.mx/factura/Paginas/proveedores_obligaciones.htm

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 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 submitted in the terms specified in this procedure sheet. However, if you have erroneously submitted your procedure or service by 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 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 acknowledgment of receipt.

Legal Basis Articles 29, fraction IV and 29 Bis of the CFF; Rules 2.7.2.14., 2.7.2.18., 2.7.4.2. and 2.7.4.13. of the RMF.

151/CFF Request for SAT Digital Seal Certificate (CSD) to operate as a certification provider.

Procedure Service Description of the procedure or service Amount Requests the CSD to operate as a certification provider, as well as when the confidentiality and proper use of the CSD are at risk, its validity has concluded, or it is about to conclude. Free Payment of rights Cost:

Who can request the procedure or service? Legal entities authorized to operate as certification providers:

• Of CFDI.
• Of certification and generation of CFDI for the primary sector.

When is it submitted? a) Once the authorization to operate as a certification provider has been obtained, having met all formal requirements. As well as, having presented the guarantee referred to in procedure sheet 139/CFF "Request to obtain authorization to operate as a CFDI certification provider", except in the case of certification and CFDI generation providers for the primary sector. b) When it is considered that the confidentiality and proper use of the CSD are at risk, as well as when its validity has concluded. c) Thirty natural days prior to the CSD being about to conclude its validity.

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

654 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?

1. Enter the SAT Portal, in the link in the section Where can I submit it?
2. Register in My Portal, your RFC and Password, and choose Log in.
3. Select the option of Internet Services / Service or requests / Request and the form will appear. a) CFDI certification provider. In the Service Description section, on the Procedure tab, select the option PCCFDI CSD REQUEST; in Directed to: SAT, in *Subject: I request SAT CSD to operate as PCCFDI. Description: I request SAT CSD to operate as PCCFDI, for which I attach the required documentation. Attach File / Examine, select the digitized document in PDF format containing the information you will upload and choose Load. b) Certification and CFDI generation provider for the primary sector. In the Service Description section, on the Procedure tab, select the option PCGCFDISP CSD REQUEST; in Directed to: SAT, in *Subject: I request SAT CSD to operate as PCGCFDISP. Description: I request SAT CSD to operate as PCGCFDISP, for which I attach the required documentation. Attach File / Examine, select the digitized document in PDF format containing the information you will upload and choose Load.
4. Press the Send button, the Acknowledgment of Receipt is generated which contains the folio of the procedure with which you can follow up on your notice, print it or save it.
5. Review your service or request case within a period of ten days to verify if you were requested additional information, if 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 comply with? Procedure Request Form 151/CFF Request for SAT Digital Seal Certificate (CSD) to operate as a certification provider, contained in Annex 1, signed manually by the legal representative of the legal entity where it requests the generation of the SAT CSD, manifesting and/or requesting or attaching the following (digitized file):

1. Regarding item a) of the section When is it submitted?, the data of the office granting authorization to operate as a certification provider.
2. Regarding item b) of the section When is it submitted?, request the revocation of the CSD that is considered to have the confidentiality and proper use at risk, or that its validity has concluded, indicating the number of the Certificate to be revoked and its validity date, as well as the reasons or motives for which the revocation and generation of another Certificate are requested, attaching the documentation considered necessary for the authority to be in a position to issue the other Certificate.
3. Regarding item c) of the section When is it submitted?, the CSD renewal request must indicate the number of the Certificate and its validity date.

What conditions must I comply with? Must have a Password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? On the SAT Portal, with the folio number found in the Acknowledgment of Receipt, at: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal Register in My Portal, your RFC and Password, and choose Log in. Select the option of Internet Services / Service or requests / Consult and enter the folio number assigned to your procedure.

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

Resolution of the procedure or service If you meet the requirements, you will obtain your CSD to operate as a certification provider through the SAT Portal.

Friday, July 17, 2026 OFFICIAL GAZETTE 655

Maximum time for the SAT to resolve the procedure or service: Three months. Maximum time for the SAT to request additional information: Ten days. Maximum time to comply with the requested information: Ten days.

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

• Acknowledgment of response.
• Subsequently SAT CSD.

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 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.
• Diagram of the procedure submission flow: http://omawww.sat.gob.mx/factura/Paginas/proveedores_obligaciones.htm

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 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 submitted in the terms specified in this procedure sheet. However, if you have erroneously submitted your procedure or service by 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 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 acknowledgment of receipt.

Legal Basis Articles 28, fraction IV, 29, fraction IV, 29 Bis of the CFF; Rules 2.7.2.1., 2.7.2.15. and 2.7.4.2. of the RMF.

152/CFF Request for validation and technical opinion to operate as a certification provider for CFDI issuance through the acquirer of goods or services.

Procedure Service Description of the procedure or service Amount Submits your request to obtain the technical opinion to be PCECFDI through the acquirer of goods or services. Free Payment of rights Cost:

Who can request the procedure or service? Legal entities authorized to operate as CFDI certification providers who also wish to operate the PCECFDI scheme through the acquirer of goods or services.

When is it submitted? When required.

Where can I submit it? In person: At the ACSMC, located at Calzada de Tlalpan No. 2775, San Pablo Tepetlapa Neighborhood, Coyoacán Municipality, C.P. 04620, Mexico City, with prior appointment requested via email: oficialdecumplimiento@sat.gob.mx or by phone: 55-58-09-02-00 ext. 44510 in a schedule from Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs.

656 DIARIO OFICIAL Viernes 17 de julio de 2026 INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

1. Go to the ACSMC offices, with prior appointment, mentioned in the section Where can I submit it?
2. Deliver the documentation mentioned in the section What requirements must I meet? to the staff who will attend the procedure.
3. If you meet the requirements and conditions, you will receive a copy of the Procedure Request Form stamped as a receipt acknowledgment. Otherwise, you will be informed of what is missing and you must resubmit the procedure.
4. To verify the response to your request, log in to the SAT Portal within the three-month period following the submission of the same, at the route: https://wwwmat.sat.gob.mx/personas/iniciar-sesion according to the following: In Tax Mailbox, enter your RFC, Password and the captcha or your e.firma, select the Send button. In the section My files / My notifications, you can consult the Pending field, where you will find the Final Technical Opinion Office of the Verification. What requirements must I meet?
5. Procedure Request Form 152/CFF Request for validation and technical opinion to operate as a certification provider for issuing CFDI through the acquirer of goods or services, contained in Annex 1, signed by the representative or legal attorney with powers for such effect, signed in autograph form, and copy for acknowledgment.
6. Certified copy and simple copy for comparison of the public deed or instrument to prove representation.

• 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? Be a PCCFDI with valid authorization. Have e.firma or Password. 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? By calling the ACSMC at phone 55-58-09-02-00 ext. 44510. Service hours: Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs. or by email officialdecumplimiento@sat.gob.mx Yes, the validation of the technical aspects required to operate as a PCECFDI through the acquirer of goods or services will be carried out. Result of the procedure or service The ACSMC will send by email the technical specifications to operate as a PCECFDI through the acquirer of goods or services. The ACSMC will verify if you meet all the requirements, conditions, and technical specifications and will issue the Final Technical Opinion Office of the Verification. 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. Within the three-month period. Ten days. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Upon submission of the procedure: Copy of the Procedure Request Form stamped as receipt acknowledgment. At the end of the procedure, you will receive by tax mailbox Final Technical Opinion Office of the Verification. Indefinite.

Viernes 17 de julio de 2026 DIARIO OFICIAL 657 ATTENTION CHANNELS Inquiries and doubts Complaints and reports By calling the ACSMC at phone 55-58-09- 02-00 ext. 44510. Service hours: Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs. Send email to: officialdecumplimiento@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 Not applicable. Legal Basis Articles 29, fraction IV, 29 Bis and 37, first paragraph of the CFF; Rule 2.7.2.14. of the RMF. … 154/CFF Request for official logo for CFDI certification providers. Procedure Service Description of procedure or service Amount Request the official logo that accredits the authorization to operate as PCCFDI. Free Payment of rights Cost: Who can request the procedure or service? When is it submitted? Legal entities CFDI certification providers. By the end of the month following that in which you have obtained the authorization to operate as PCCFDI. Where can I submit 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?

1. Log in to the SAT Portal, in the link in the section Where can I submit it?
2. Register in My portal, your RFC and Password, and choose Log in.
3. Select the option Internet Services / Service or requests / Request and the form will appear. In the Service Description section, in the Procedure tab, select the PCCFDI SOL LOGO INSTITUTIONAL option; In Directed to: SAT, In *Subject: I request official logo as PCCFDI. Description: I request official logo as PCCFDI, for which I attach the required documentation. Attach File / Examine, select the digitized document in PDF format containing the information you will upload and choose Upload.
4. 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.
5. Review your service case or request 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 resubmit your request. What requirements must I meet?
6. Procedure Request Form 154/CFF Request for official logo for CFDI certification providers, contained in Annex 1, signed in autograph form by the legal representative of the legal entity, in which it requests the official logo that accredits the authorization to operate as PCCFDI, in said document it must also state: That it will comply with the formalities and specifications of the implementation and application of the official logo.
7. Digitized file of the document of “Graphic use guidelines for the logo for authorized CFDI certification providers and functional requirements, general services and minimum service levels”, contained in Annex 29, fraction VII of the RMF, which you can obtain at the following link: http://omawww.sat.gob.mx/normatividad_RMF_RGCE/Paginas/documentos2025/rmf/anexos/Anexo29_RMF2025_0301 2025.pdf duly signed by the legal representative, attorney or organic representative of the legal entity.

658 DIARIO OFICIAL Viernes 17 de julio de 2026 What conditions must I meet? Have authorization to operate as PCCFDI. Have 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 that is in the Receipt Acknowledgment, at: https://www.sat.gob.mx/portal/private/aplicacion/mi￾portal Register in My portal, your RFC and Password, and choose Log in. Select the option Internet Services / Service or requests / Consult and enter the folio number assigned to your procedure. No. Resolution of the procedure or service If you meet the requirements, you will obtain your official CFDI certification logo through the SAT Portal. 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 Forty-five days. 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? Response Acknowledgment. Subsequently: The official logo and the certificate of the Internet site. Indefinite. 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, 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. Procedure submission flow diagram: 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 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 a position to resolve the request for clarification or service within the established time limits, this 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 tag than that 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 submitted on the date it was received in accordance with what is indicated in your receipt acknowledgment. Legal Basis Article 29 Bis of the CFF; 297 of the CFPC; Rules 2.7.2.1. and 2.7.2.8. of the RMF.

Viernes 17 de julio de 2026 DIARIO OFICIAL 659 155/CFF Report to remedy non-compliances detected during the verification of compliance with requirements and obligations of a technological nature to operate as a CFDI Certification Provider and as a certification and CFDI generation provider for the primary sector. Procedure Service Description of procedure or service Amount Submit this report to remedy the non-compliances detected during the verification of compliance with requirements to operate as PCCFDI or as PCGCFDISP. Free Payment of rights Cost: Who can request the procedure or service? When is it submitted? Legal entities CFDI Certification Providers authorized by the SAT. Certification and CFDI generation providers for the primary sector authorized by the SAT. When the authorized CFDI certification provider or the PCGCFDISP has received the Office of requirement to remedy non-compliances detected. Where can I submit it? In person: At the ACSMC located at Calzada de Tlalpan No. 2775, San Pablo Tepetlapa Neighborhood, Coyoacán Municipality, C.P. 04620, Mexico City, with prior appointment requested by email officialdecumplimiento@sat.gob.mx or by phone: 55-58-09-02-00 ext. 44510 in a schedule from Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs. INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

1. Go to the ACSMC offices, with prior appointment, mentioned in the section Where can I submit it?
2. Deliver the documentation mentioned in the section What requirements must I meet? to the staff who will attend the procedure.
3. If you meet the requirements and conditions, you will receive a copy of the Procedure Request Form stamped as a receipt acknowledgment. Otherwise, you will be informed of what is missing and you must resubmit the procedure within the time limit of ten days granted to you.
4. To verify the response to your procedure, once the period of twenty days has elapsed following the submission of the documentation, log in to the SAT Portal, at the route: https://wwwmat.sat.gob.mx/personas/iniciar-sesion according to the following: In Tax Mailbox, enter your RFC, Password and the captcha or your e.firma and press the Log in button. Select the section My files/ My notifications / Total of pending notifications, where you will find the Final Technical Opinion Office of the Verification. What requirements must I meet?
5. Procedure Request Form 155/CFF Report to remedy non-compliances detected during the verification of compliance with requirements and obligations of a technological nature to operate as a CFDI Certification Provider and as a certification and CFDI generation provider for the primary sector, contained in Annex 1, signed in autograph form or with e.firma by the representative or legal attorney with powers for such effect, and copy for acknowledgment.
6. Certified copy and simple copy for comparison of the Public Deed or instrument to prove representation.
7. List of annexes and documentation that accredits your statements with the corresponding SHA256 HASH for each file, in the same order as the control matrix published on the SAT Portal.
8. Files in PDF and Office platform 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. What conditions must I meet? Have e.firma or Password. Have an active tax mailbox.

660 DIARIO OFICIAL Viernes 17 de julio de 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? By calling the ACSMC at phone 55-58-09-02-00 ext. 44510. Service hours: Monday to Friday 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs. or by email: officialdecumplimiento@sat.gob.mx Yes, it will verify the information presented to address the Office of requirement to remedy non-compliances detected. Resolution of the procedure or service The ACSMC will verify if you meet all the requirements and conditions and will issue the Final Technical Opinion Office of the Verification. 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 Twenty days following the response to the Office of requirement to remedy non-compliances detected by the ACSMC. Immediate. Ten days. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Upon submission of the procedure you will receive the Procedure Request Form stamped as receipt acknowledgment. At the end of the procedure you will receive by tax mailbox the Office of Final Technical Opinion of the Verification. Indefinite. ATTENTION CHANNELS Inquiries and doubts Complaints and reports By calling the ACSMC at phone 55-58-09- 02-00 ext.44510. Service hours: Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs. Send email to: officialdecumplimiento@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 Not applicable. Legal Basis Article 29, fraction IV, 29 Bis and 37, first paragraph of the CFF; Rules 2.7.2.10., 2.7.4.2. and 2.7.4.9. of the RMF. 156/CFF Request for validation and technical opinion to operate as a certifying body. Procedure Service Description of procedure or service Amount Submit your request to obtain the technical opinion to operate as certifying body. Free Payment of rights Cost: Who can request the procedure or service? When is it submitted? Legal entities. When you require it. Where can I submit it? In person: At the ACSMC, located at Calzada de Tlalpan No. 2775, San Pablo Tepetlapa Neighborhood, Coyoacán Municipality, C.P. 04620, Mexico City, with prior appointment requested by email: oficialdecumplimiento@sat.gob.mx or by phone: 55-58-09-02-00 ext. 44510 in a schedule from Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs.

Viernes 17 de julio de 2026 DIARIO OFICIAL 661 INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

1. Go to the ACSMC offices, with prior appointment, mentioned in the section Where can I submit it?
2. Deliver the documentation mentioned in the section What requirements must I meet?, to the staff who will attend the procedure.
3. If you meet the requirements and conditions, you will receive a copy of the Procedure Request Form stamped as a receipt acknowledgment. Otherwise, you will be informed of what is missing and you must resubmit the procedure.
4. To verify if the authority requested additional information from you, log in to the SAT Portal, within the period of two months following the submission of the same, at the route: https://wwwmat.sat.gob.mx/personas/iniciar-sesion according to the following: In the Tax Mailbox, enter your RFC, Password, the captcha or your e.firma and select the Send button. In the section My files / My notifications, you can consult the Pending field, where: When you meet the requirements you will find the Final Technical Opinion Office of the Verification. In case you do not meet any of them, you will find an Office of Requirement to Remedy Non-compliances detected and you will be granted a period of ten days for its attention, counted from the date on which the notification of the aforementioned Office takes effect. These omissions must be remedied in person at the address indicated in the section Where can I submit it? This information you must present as follows: o Free-form letter which must be signed by the legal representative or legal attorney with powers for such effect, signed in autograph form, which must contain the number of Office of Requirement to remedy non-compliances and in a removable memory unit the documentation and elements that prove due compliance with the requested requirements. o Once the Office of Requirement to remedy non-compliances detected has been addressed, the ACSMC analyzes the information and will issue the Final Technical Opinion Office of the Verification. What requirements must I meet?
5. Procedure Request Form 156/CFF Request for validation and technical opinion to operate as a certifying body, contained in Annex 1, which must be signed by the representative or legal attorney with powers for such effect, signed in autograph form, and copy for acknowledgment.
6. Certified copy and simple copy for comparison of the public deed or instrument to prove representation.
7. Accredit a minimum experience of five years in the practice of audits in the matter of Information Technologies and Information Security, by delivering at least 5 signed, executed and fulfilled contracts. The experience will be counted according to the months of validity of said contracts and evidence of their execution. At least one of the previous contracts, must include the use of the technological tool that will be used for the administration of the information that will be obtained from carrying out the reviews that are intended to be made.
8. Accredit experience of at least one software audit contract that includes the following topics: a) Technological audit of software quality. b) Audit of systems that use schemes and programming languages: XML, XML Schema, Java, Java Script, XSLT and XPath.
9. Accredit compliance with the mentioned contracts, by delivering at least 5 letters signed by the project managers, in which it is specified that the contract was fulfilled, on time, in form and in a satisfactory manner.
10. Attach the control matrix and the specific controls for Certifying Body published on the SAT Portal at https://www.sat.gob.mx/portal/public/tramites/organos-certificadores select in the Related Contents section, download the “control matrix” file, signed at the bottom and initialed on all its pages by the attorney or legal representative, containing the legend “I declare that my represented party has sufficient evidence and puts it at the disposal of the SAT to the effect that it qualifies the due compliance of the controls contained in the control matrix and the specific controls for Certifying Body”, in the same way it must order by each of the controls the evidence with which it is intended to give compliance to them and deliver in triplicate, in a removable memory unit with the information.

• 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.

662 DIARIO OFICIAL Friday, July 17, 2026

What conditions must I meet?

• Possess e.firma or Password.
• Possess an active tax mailbox.

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?

By calling the ACSMC at phone number 55-58-09-02-00 ext. 44510. Hours of attention: Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs. or via email: oficialdecumplimiento@sat.gob.mx

Yes, verification visit at the data center's address (if applicable) or at operational offices.

Resolution of the process or service The ACSMC will verify if you meet all requirements and conditions, and will issue the Final Technical Opinion Letter of the Verification.

Maximum time limit for the SAT to resolve the process or service Three months.

Maximum time limit for the SAT to request additional information Two months.

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

What document do I obtain upon completing the process or service?

Upon submission of the process: Stamped Application Form for process as receipt acknowledgment. Upon completion of the process, you will receive via tax mailbox the Final Technical Opinion Letter of the Verification.

What is the validity of the process or service? Three months.

ATTENTION CHANNELS

Inquiries and doubts

• By telephone call to the ACSMC, at phone number 55 58 09 02 00 ext. 44510. The following days and hours of attention: Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs.
• Through the email address: oficialdecumplimiento@sat.gob.mx

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, 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 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 SAT 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 Not applicable.

Legal Basis Article 32-I of the CFF; Rules 2.18.1., 2.18.5. and 2.18.8. of the RMF. …

Friday, July 17, 2026 DIARIO OFICIAL 663

161/CFF Notice to submit the report of certification of authorized third parties.

Process Service Description of the process or service Amount Generates the report with documentary evidence of compliance with the applicable control framework of each of the third parties subject to their certification. Free Payment of rights Cost:

Who can request the process or service? When is it submitted? Legal entities authorized to operate as a certifying body. During the month of September of each year.

Where can I submit it? In person: At the ACSMC located at Calzada de Tlalpan 2775, San Pablo Tepetlapa Colony, Coyoacán Municipality, C.P. 04620, Mexico City, with prior appointment requested via email: oficialdecumplimiento@sat.gob.mx or by phone: 55-58-09-02-00 ext. 44510, during hours Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs.

INFORMATION TO CARRY OUT THE PROCESS OR SERVICE

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

1. Go to the ACSMC offices, with prior appointment, mentioned in the section Where can I submit it?
2. Deliver the documentation mentioned in the section What requirements must I meet?, to the staff attending the process.
3. If you meet the requirements and conditions, receive a copy of the Application Form for process stamped as receipt acknowledgment. Otherwise, you will be informed of what is missing and you must resubmit the process.
4. To verify the response to your process, enter the SAT Portal, within the three-month period following the submission, at the route: https://wwwmat.sat.gob.mx/personas/iniciar-sesion as follows:
   • In the Tax Mailbox, enter your RFC, Password and the captcha or your e.firma, select the Start session button.
   • In the My notifications section, you can consult the Pending field, where: You will find the Letter of results of the assessment of the report of certification of authorized third parties.

What requirements must I meet?

1. Application Form for process 161/CFF Notice to submit the report of certification of authorized third parties, contained in Annex 1, signed manually by the representative or legal proxy of the legal entity and a copy for acknowledgment.
2. Public deed or notarial instrument to prove representation, in certified copy and simple copy for comparison.
3. The URL link or Website that the certifying body delivers to the SAT, to consult and download said reports.
4. The detailed report which must contain the following:
   • Date of request for verification by the authorized third party.
   • Opinion with date of issuance, on the verification activities, including the on-site visit and the following documentation and information:
     • Notification of the visit of the certifying body to the authorized third party.
     • Introduction and legal basis.
     • Support the opinion with the applicable regulations for each figure of authorized third party.
     • Name or corporate name of the company to be verified.
     • Reason for verification.
     • Scope.
     • Objective.
     • Chronology and description of activities.
     • Verification deadlines (document review and field visit).
     • Data (name and position) of the people who attended the verification on behalf of the authorized third party.
     • Location of the facilities and data centers of the authorized third party.
     • Applicable technological control framework: o Include all controls, obligations or requirements contained in the matrix or annex, according to the corresponding figure. o Mention evidence delivered and/or presented by the authorized third party.

664 DIARIO OFICIAL Friday, July 17, 2026 o Determine the compliance or non-compliance of each control, obligation or requirement. o Technical opinion on compliance or non-compliance. o Conclusions.

• Number of controls with non-compliance.
• Date of conclusion of the verification.
• Indicate any relevant aspect related to the verification procedure.
• Manual signature of the person responsible for the verification.
• Manual signature of the members of the team in charge of the verification.
• Report of improvement actions or findings found.
• Record of facts of the field visit.

• 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?

• Possess e.firma or Password.
• Possess an active Tax Mailbox.

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?

By calling the ACSMC at phone number 55-58-09-02-00 ext. 44510. Hours of attention: Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs., or via email: oficialdecumplimiento@sat.gob.mx

Yes, verification visit at the data center's address (if applicable) and at operational offices.

Resolution of the process or service The ACSMC will verify if you meet all requirements and conditions, and will issue the Letter of results of the assessment of the report of certification of authorized third parties.

Maximum time limit for the SAT to resolve the process or service Three months.

Maximum time limit for the SAT to request additional information Not applicable.

Maximum time limit to comply with the requested information Not applicable.

What document do I obtain upon completing the process or service?

Upon submission of the process: Copy of the Application Form for process stamped as receipt acknowledgment. Upon completion of the process, you will receive via tax mailbox: Letter of results of the assessment of the report of certification of authorized third parties.

What is the validity of the process or service? Not applicable.

ATTENTION CHANNELS

Inquiries and doubts

• By telephone call to the ACSMC, at phone number 55 58 09 02 00 ext. 44510. The following days and hours of attention: Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs.
• Through the email address: oficialdecumplimiento@sat.gob.mx

Complaints and reports

• Complaints and SAT 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 Not applicable.

Legal Basis Article 32-I of the CFF; Rule 2.18.5. of the RMF. …

Friday, July 17, 2026 DIARIO OFICIAL 665

164/CFF Notice of dismissal or replacement of personnel assigned to the certifications of authorized third parties.

Process Service Description of the process or service Amount Submit notice of change or dismissal of personnel in charge of carrying out the certifications of the authorized third parties by the SAT, in charge of the certifying body. Free Payment of rights Cost:

Who can request the process or service? When is it submitted? Legal entities authorized to operate as a certifying body. Three days after carrying out the dismissal or replacement of the personnel.

Where can I submit it? In person: At the ACSMC located at Calzada de Tlalpan No. 2775, San Pablo Tepetlapa Colony, Coyoacán Municipality, C.P. 04620, Mexico City, with prior appointment requested via email: oficialdecumplimiento@sat.gob.mx or by phone: 55-58-09-02-00 ext. 44510 during hours Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs.

INFORMATION TO CARRY OUT THE PROCESS OR SERVICE

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

1. Go to the ACSMC offices, with prior appointment, mentioned in the section Where can I submit it?
2. Deliver the documentation mentioned in the section What requirements must I meet?, to the staff attending the process.
3. If you meet the requirements and conditions, receive a copy of the Application Form for process stamped as receipt acknowledgment. Otherwise, you will be informed of what is missing and you must resubmit the process.
4. To verify the response to your process, enter the SAT Portal, within the three-month period following the submission, at the route: https://wwwmat.sat.gob.mx/personas/iniciar-sesion as follows:
   • In the Tax Mailbox, enter your RFC, Password and the captcha or your e.firma and, select the Start session button.
   • In the My notifications section, you can consult the Pending field, where: You will find the Letter of results of dismissal or replacement of personnel assigned to the certifications of authorized third parties.

What requirements must I meet?

1. Application Form for process 164/CFF Notice of dismissal or replacement of personnel assigned to the certifications of authorized third parties, contained in Annex 1, signed manually by the representative or legal proxy with powers for such effect and a copy for acknowledgment.
2. Public deed or notarial instrument to prove representation, in 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?

• Possess e.firma or Password.
• Possess an active Tax Mailbox.

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?

By calling the ACSMC at phone number 55-58-09-02-00 ext. 44510. Hours of attention: Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs., or via email: oficialdecumplimiento@sat.gob.mx

No.

Resolution of the process or service The ACSMC will verify if you meet all requirements and conditions, and will issue the Letter of results of dismissal or replacement of personnel assigned to the certifications of authorized third parties.

666 DIARIO OFICIAL Friday, July 17, 2026

Maximum time limit for the SAT to resolve the process or service Three months.

Maximum time limit for the SAT to request additional information Not applicable.

Maximum time limit to comply with the requested information Not applicable.

What document do I obtain upon completing the process or service?

Upon submission of the process: Copy of the Application Form for process stamped as receipt acknowledgment. Upon completion of the process, you will receive via tax mailbox: Letter of results of dismissal or replacement of personnel assigned to the certifications of authorized third parties.

What is the validity of the process or service? Not applicable.

ATTENTION CHANNELS

Inquiries and doubts

• By telephone call to the ACSMC, at phone number 55 58 09 02 00 ext. 44510. The following days and hours of attention: Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs.
• Through the email address: oficialdecumplimiento@sat.gob.mx

Complaints and reports

• Complaints and SAT 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 Not applicable.

Legal Basis Article 32-I of the CFF; Rule 2.18.5. of the RMF.

165/CFF Statistical reports of the certifying bodies.

Process Service Description of the process or service Amount Deliver the annual report of compliance with the control framework by the third parties subject to their certification. Free Payment of rights Cost:

Who can request the process or service? When is it submitted? Legal entities authorized to operate as a certifying body. Within the first fifteen days of the month of October of each year.

Where can I submit it? In person: At the ACSMC, located at Calzada de Tlalpan No. 2775, San Pablo Tepetlapa Colony, Coyoacán Municipality, C.P. 04620, Mexico City, with prior appointment requested via email: oficialdecumplimiento@sat.gob.mx or by phone: 55-58-09-02-00 ext. 48340 during hours Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs.

INFORMATION TO CARRY OUT THE PROCESS OR SERVICE

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

1. Go to the ACSMC offices, with prior appointment, mentioned in the section Where can I submit it?
2. Deliver the documentation mentioned in the section What requirements must I meet?, to the staff attending the process.
3. If you meet the requirements and conditions, receive a copy of the Application Form for process stamped as receipt acknowledgment. Otherwise, you will be informed of what is missing and you must resubmit the process.
4. To verify the response to your process, enter the SAT Portal, within the three-month period following the submission, at the route: https://wwwmat.sat.gob.mx/personas/iniciar-sesion as follows:
   • In the Tax Mailbox, enter your RFC, Password and the captcha or your e.firma, select the Start session button.
   • In the My notifications section, you can consult the Pending field, where: You will find the Letter of results of statistical reports of the certifying bodies.

Friday, July 17, 2026 DIARIO OFICIAL 667

What requirements must I meet?

1. Application Form for process 165/CFF Statistical reports of the certifying bodies, contained in Annex 1, signed manually or with e.firma by the representative or legal proxy with powers for such effect.
2. Certified copy and simple copy for comparison of the public deed or instrument to prove representation.

• 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?

• Possess e.firma or Password.
• Possess an active Tax Mailbox.

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?

By calling the ACSMC at phone number 55-58-09-02-00, ext. 48340. Hours of attention: Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs., or via email: oficialdecumplimiento@sat.gob.mx

No.

Resolution of the process or service The ACSMC, if you meet all requirements and conditions, will issue the Letter of results of statistical reports of the certifying bodies.

Maximum time limit for the SAT to resolve the process or service Three months.

Maximum time limit for the SAT to request additional information Not applicable.

Maximum time limit to comply with the requested information Not applicable.

What document do I obtain upon completing the process or service?

Upon submission of the process: Application Form for process stamped as receipt acknowledgment. Upon completion of the process, you will receive via tax mailbox: Letter of results of statistical reports of the certifying bodies.

What is the validity of the process or service? Not applicable.

ATTENTION CHANNELS

Inquiries and doubts

• By telephone call to the ACSMC, at phone number 55 58 09 02 00 ext. 48340. The following days and hours of attention: Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs.
• Through the email address: oficialdecumplimiento@sat.gob.mx

Complaints and reports

• Complaints and SAT 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 Not applicable.

Legal Basis Article 32-I of the CFF; Rule 2.18.5. of the RMF. …

668 OFFICIAL GAZETTE Friday, July 17, 2026

167/CFF Submission of information related to the request for registration in the RFC, in terms of Article 27, Section C, Fraction XIV of the CFF.

Procedure Service Description of the procedure or service Amount Allows you to submit information related to the circumstances established in Article 27, Section C, Fraction XIV of the CFF, with which you prove that the fiscal situation of the legal representative, partners, shareholders, or any other person who by their nature form part of the organizational structure of the legal entity, detected in the request for registration in the RFC, has been disproven, or when these form part of another legal entity that is in any of the circumstances established in the aforementioned article.

Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? The legal representative of the newly created legal entity. Within ten days counted from the next business day after receiving the “Acknowledgment of Article 27, Section C, Fraction XIV, of the CFF”.

Where can I submit it? At SAT offices: In the Records Office of the SAT office where you started the RFC registration procedure.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

1. Go with the documentation mentioned in the section "What requirements must I meet?" of this sheet.
2. Deliver the documentation at the Records Office where you started the RFC registration procedure and receive a stamped copy of your writing as an acknowledgment of receipt.
3. After ten days have passed since the delivery of the free writing, go to the SAT office where you submitted it and receive the response letter.

What requirements must I meet?

1. Present original and copy of a free writing, specifying the folio contained in the “Acknowledgment of Article 27, Section C, Fraction XIV of the CFF” attaching the information with which the fiscal situation identified in the registration procedure of the legal entity with respect to the legal representative, partners, shareholders, or any person who by their nature form part of the organizational structure of the legal entity, or when these form part of another legal entity that is in any of the circumstances established in the applicable regulations, has been disproven before the competent authority.
2. Valid official identification of the legal representative.
3. Instrument to prove representation (certified copy), or power of attorney signed before two witnesses and ratified signatures before the tax authorities or before a public notary (original). If granted abroad, it must be duly apostilled or legalized and formalized before a Mexican public notary and, if applicable, have a translation into Spanish performed by an authorized expert.

• 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 SAT office, where you submitted the clarification writing. No.

Resolution of the procedure or service You receive a response letter.

Friday, July 17, 2026 OFFICIAL GAZETTE 669

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 information requested Ten days counted from the next business day after the free writing was submitted. 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? Response letter, in which it will be informed if with the documentation delivered it was proven that the fiscal situation detected has been disproven before the competent authority. Indefinite.

CHANNELS OF ATTENTION 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 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 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 the response letter, the authority will inform you if the legal representative must attend, with a previously registered appointment, to the SAT office of your choice, with the necessary documentation to request registration in the RFC, in terms of the applicable procedure sheets, or if the registration request will be considered not submitted.

Legal Basis Articles 19 and 27 of the CFF; 13, 22, 23 and 27 of the CFF Regulations; Rule 2.4.17. of the RMF. … Income Tax … 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.

Procedure Service Description of the procedure or service Amount Through this procedure you can submit the 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 SHCP to act as a stock exchange.

Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Legal entities. Within ten days following the date of the operation.

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

670 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?

1. Enter the SAT Portal at the link mentioned in the section "Where can I submit it?" and select the section Credit Titles.
2. Go to the option Notice of deductible loss in the sale of shares and other securities.
3. In the section Follow the steps, enter My portal, enter your RFC and Password, followed by Log in.
4. Select the options Internet Services / Service or requests / Request.
5. Fill out the Notice Service form as follows: In the section Service Description, in the Procedure tab, select the label 2/ISR NOTICE DEDUCTIBLE LOSS; in Directed to: SAT; in *Subject: 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 SHCP to act as a stock exchange; in Description: briefly explain what the request you are making is about; attach the scanned documents, indicated in "What requirements must I meet?", for this choose Examine, select the digitized document in PDF format and choose Upload.
6. Press the Send button; automatically your request will be generated with the procedure folio number and you will obtain your acknowledgment of receipt.

What requirements must I meet?

1. Request Format for procedure 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, contained in Annex 1, duly completed and signed by the legal representative of the requesting legal entity, which you can download according to the following 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 "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.
2. Instrument to prove 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.
4. Working paper containing the determination of the loss considered deductible 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 SHCP to act as a stock exchange.
5. Supporting documentation of the acquisition or disposal in question. This documentation will allow the identity of the contracting parties to be appreciated.
6. When the operation is carried out with and between related parties, a study on the determination of the sale price of the shares in terms of Articles 179 and 180 of the ISR Law, and considering the elements contained in Article 179, Fraction I, subsection e) of the aforementioned Law must be presented.

• 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 e.firma or 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 if the requested requirements are met, the Notice will be considered submitted.

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 information requested Immediate procedure. 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? Acknowledgment of receipt. Indefinite.

Friday, July 17, 2026 OFFICIAL GAZETTE 671

CHANNELS OF ATTENTION 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 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 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 28, Fraction XVII, subsection c), 179 and 180 of the ISR Law; Rule 3.3.1.44. of the RMF. … 4/ISR Request for technical opinion on the compliance of technological requirements to request authorization to issue electronic wallets.

Procedure Service Description of the procedure or service Amount Submit request to obtain the technical opinion to issue electronic wallets.

Free Payment of rights Cost:

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

Where can I submit it? In person: At the ACSMC, located at Calzada de Tlalpan No. 2775, San Pablo Tepetlapa Neighborhood, Coyoacán Municipality, C.P. 04620, Mexico City, with an appointment requested via email: oficialdecumplimiento@sat.gob.mx or by phone: 55-58-09-02-00 ext. 44510 in an attention schedule from Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

1. Go to the ACSMC offices, with prior appointment, mentioned in the section "Where can I submit it?"
2. Deliver the documentation mentioned in the section "What requirements must I meet?" to the staff who will attend your procedure.
3. In case you meet the requirements and conditions, you will receive a copy of the Request Format for procedure stamped as an acknowledgment of receipt. Otherwise, you will be informed of what is missing and you will have to resubmit your procedure.
4. To verify if the authority requested additional information, enter the SAT Portal, within the two-month period following the presentation of the same, at the route https://wwwmat.sat.gob.mx/personas/iniciar-sesion according to the following: In the Tax Mailbox, enter your RFC, Password and the captcha or your e.firma and press the Log in button. Select the section My notifications / Total of pending notifications, where you will find the Final Technical Opinion Letter of the Verification.

672 OFFICIAL GAZETTE Friday, July 17, 2026 In case you do not meet any of the requirements, you will find a Requirement Letter for Resolution of Non-Compliance Detected and you will be granted a period of ten days to attend to it counted from the date it takes effect upon notification. These omissions must be remedied in person at the address indicated in the section "Where can I submit it?" as established by the procedure sheet 12/ISR “Report to resolve non-compliance detected during the verification of compliance of technological requirements of the applicant and authorized issuer of electronic wallets”, which states: o Free writing which must be signed by the legal representative or legal proxy with faculties for such effect, signed in autograph form, which must contain the number of the Requirement Letter for Resolution of Non-Compliance Detected, by which you were notified, trade name of the electronic wallet, general data, corresponding rule for each case, issuer of electronic wallets for fuels 3.3.1.11., fraction III; or issuer of electronic wallets for grocery vouchers 3.3.1.20., fraction III as well as reference to sheet 12/ISR “Report to resolve non-compliance detected during the verification of compliance of technological requirements of the applicant and authorized issuer of electronic wallets”. o Once the Requirement Letter for Resolution of Non-Compliance Detected has been attended to, or well, after the ten-day period has passed, the ACSMC will issue the Final Technical Opinion Letter of the Verification.

What requirements must I meet?

1. Request Format for procedure 4/ISR Request for technical opinion on the compliance of technological requirements to request authorization to issue electronic wallets, contained in Annex 1, which must be signed by the legal representative or proxy with faculties for such effect, signed in autograph form.
2. Certified copy and simple copy for comparison of the public deed or instrument to prove representation. In case of instruments to prove that the legal representative has been designated for tax purposes, regarding residents abroad or foreigners residing in Mexico (exhibit certified copy).
3. You must attach a removable memory unit with the proofs that support the facts and circumstances that you manifest related to the compliance of Annex 10.

• 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 e.firma or Password. 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? By telephone call to the ACSMC which is located in the section "Where can I submit it?" at the phone 55-58-09-02-00 ext. 44510, in the attention hours of Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs., or to the email: oficialdecumplimiento@sat.gob.mx Yes, verification visit to the data center address (if applicable) or operational offices.

Resolution of the procedure or service The ACSMC will verify if you meet all the requirements and conditions and will issue the Final Technical Opinion Letter of the Verification.

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 information requested Three months. Two months. Ten days.

What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Upon presentation of the procedure you will receive the Request Format for procedure stamped as an acknowledgment of receipt. At the end of the procedure you will receive via tax mailbox the Final Technical Opinion Letter of the Verification. Three months.

Friday, July 17, 2026 OFFICIAL GAZETTE 673

CHANNELS OF ATTENTION Inquiries and doubts Complaints and reports By telephone call to the ACSMC at the phone 55 58 09 02 00 ext. 44510. The following days and hours of attention: Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs. Through the email address: oficialdecumplimiento@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 requirements indicated in Annex 10 will be subject to documentary verification and subsequently on-site by the ACSMC.

Legal Basis Article 37, first paragraph of the CFF; Rules 3.3.1.6., 3.3.1.8., 3.3.1.10., 3.3.1.11., 3.3.1.15., 3.3.1.16., 3.3.1.17., 3.3.1.19. and 3.3.1.20. of the RMF. … 12/ISR Report to resolve non-compliance detected during the verification of compliance of technological requirements of the applicant and authorized issuer of electronic wallets.

Procedure Service Description of the procedure or service Amount Submit report to resolve non-compliance detected during the verification of compliance of requirements to issue electronic wallets.

Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Applicant or authorized issuer legal entities. When the applicant or authorized issuer has received the letter of requirement to resolve non-compliance detected.

Where can I submit it? In person: At the ACSMC, located at Calzada de Tlalpan No. 2775, San Pablo Tepetlapa Neighborhood, Coyoacán Municipality, C.P. 04620, Mexico City, with an appointment requested via email: oficialdecumplimiento@sat.gob.mx or by phone: 55-58-09-02-00 ext. 44510 in a schedule from Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

1. Go to the ACSMC offices, with prior appointment, mentioned in the section "Where can I submit it?"
2. Deliver the documentation mentioned in the section "What requirements must I meet?" to the staff who will attend your procedure.
3. In case you meet the requirements and conditions, you will receive a copy of the Request Format for procedure stamped as an acknowledgment of receipt. Otherwise, you will be informed of what is missing and you will have to resubmit the procedure within the period of ten days granted to you.
4. To verify the response to your procedure, once the period of twenty days following the presentation of the documentation has passed, enter the SAT Portal, at the route https://wwwmat.sat.gob.mx/personas/iniciar-sesion according to the following: In the Tax Mailbox, enter your RFC, Password and the captcha or your e.firma, and press the Log in button. Select the section My notifications / Total of pending notifications, where you will find the Final Technical Opinion Letter of the Verification.

674 OFFICIAL GAZETTE Friday, July 17, 2026

What requirements must I meet?

1. Request Format for Procedure 12/ISR Report to resolve non-compliances detected during the verification of technological requirements compliance of the applicant for issuer and authorized issuer of electronic wallets, contained in Annex 1, which must bear the handwritten signature of the legal representative or proxy of the legal entity and a copy for acknowledgment.
2. Certified copy and simple copy for comparison of the public deed or instrument to prove representation. In the case of residents abroad or foreigners residing in Mexico, the instrument to prove that the legal representative has been designated for tax purposes (exhibit certified copy and simple copy for comparison).
3. You must attach a removable memory unit with the proofs that support the facts or circumstances you declare related to the compliance with Annex 10.

• 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?

• Possess e.firma or Password.
• Possess 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?

By telephone call to the ACSMC located in the section "Where can I submit it?" at phone number 55-58-09-02-00 ext. 44510, during business hours Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs., or by email: oficialdecumplimiento@sat.gob.mx

Yes, it will verify the information presented to resolve the non-compliances that were notified to you through the requirement letter to resolve detected non-compliances.

Resolution of the procedure or service The ACSMC will verify if you meet all requirements and conditions and will issue the Final Technical Opinion Letter of the Verification.

Maximum time limit for the SAT to resolve the procedure or service Twenty days following the response to the requirement letter to resolve detected non-compliances referred to in card 4/ISR.

Maximum time limit for the SAT to request additional information Not applicable.

Maximum time limit to comply with the requested information Not applicable.

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

1. Upon submission of the procedure, you will receive the Request Format for Procedure stamped as an acknowledgment of receipt.
2. Upon completion of the procedure, you will receive by tax mailbox the Final Technical Opinion Letter of the Verification.

What is the validity of the procedure or service? Three months.

ATTENTION CHANNELS

Inquiries and doubts By telephone call to the ACSMC at phone number 55-58-09-02-00 ext. 44510, during business hours Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs. By email address: oficialdecumplimiento@sat.gob.mx

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 delivery of information does not imply that the non-compliances are resolved, as this is subject to review.

Legal Basis Article 37, first paragraph of the CFF; Rules 3.3.1.8., 3.3.1.11., 3.3.1.17. and 3.3.1.20. of the RMF.

Friday, July 17, 2026 OFFICIAL GAZETTE 675

13/ISR Notice of control of technological changes for authorized issuer of electronic wallets.

Procedure Service Description of the procedure or service Amount Submits the notice of control of technological changes to operate as an authorized issuer of electronic wallets. Free Payment of Rights Cost:

Who can request the procedure or service? When is it submitted? Legal entities that are authorized issuers of electronic wallets. a) For authorized issuers of electronic wallets used in the acquisition of fuel for maritime, air, and land vehicles: Thirty days before the technological change or within the twenty-four hours following due to an incident that does not allow the provision of the service, including the solution actions taken. To carry this out, you must use the following catalog of changes:

• High, low, and change in hardware, software, database, and application infrastructure.
• Change of data center or IT providers.
• Change of transactional provider. b) For authorized issuers of electronic wallets for food vouchers: Thirty days before the technological change or within the twenty-four hours following its execution, including the solution actions taken. For this purpose, the following hardware and software catalog will be used:
• Change in servers (hardware).
• Integration of new equipment (hardware).
• Removal of equipment (hardware).
• Change in network equipment (hardware).
• Modification in the application architecture (software).
• High, low, change in the database (software).
• Change of data center.
• Virtualization of infrastructure.
• Transactional provider.
• Others.

Where can I submit it? In person: At the ACSMC, located at Calzada de Tlalpan No. 2775, San Pablo Tepetlapa Neighborhood, Coyoacán Borough, C.P. 04620, Mexico City, with prior appointment requested via email: oficialdecumplimiento@sat.gob.mx or by phone: 55-58-09-02-00 ext. 44510 during business hours Monday to Friday from 09:00 to 13:30 and from 15:30 to 17:30 hrs.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

• Go to the ACSMC offices, with prior appointment, mentioned in the section "Where can I submit it?"
• Deliver the documentation mentioned in the section "What requirements must I meet?" to the staff attending your procedure.
• In case you meet the requirements and conditions, you will receive a copy of the Request Format for Procedure stamped as an acknowledgment of receipt. In case you do not, you will be informed of what is missing and you must resubmit the procedure.
• To verify the response to your notice, log in to the SAT Portal, within the three-month period following its submission, at the route https://wwwmat.sat.gob.mx/personas/iniciar-sesion as follows:
• In the tax mailbox, enter your RFC, Password, the captcha, or your e.firma, and select the Login button.
• Select the section My notifications / Total of pending notifications where:
• You will find a Technical Recommendations Letter for the Technological Change.

676 OFFICIAL GAZETTE Friday, July 17, 2026

What requirements must I meet?

1. Fill out the Technological Change Format 1 which appears at the end of this card, which must be signed by the legal representative or proxy with powers for such effect, where they prove their personality with a public deed or instrument to prove representation, signed in handwritten form, regarding the issuer's declaration on the technological changes made or to be made, indicating:

• Name or corporate name of the legal entity.
• RFC of the legal entity.
• Number of the current authorization letter.
• Date of the change, specifying start and end time, as well as the reasons and motives for said change.

2. Request Format for Procedure 13/ISR Notice of control of technological changes for authorized issuer of electronic wallets, contained in Annex 1, which must bear the handwritten signature of the legal representative or proxy of the legal entity and a copy for acknowledgment.
3. Certified copy and simple copy for comparison of the public deed or instrument to prove representation.

• In the case of residents abroad or foreigners residing in Mexico, the instrument to prove that the legal representative has been designated for tax purposes (exhibit certified copy and simple copy for comparison).

4. For the case of authorized issuers of electronic wallets used in the acquisition of fuel for maritime, air, and land vehicles, attach in a digitized file on a removable memory unit the following information:

• Risk analysis.
• Plan for follow-up on detected risks.
• Control of authorized changes.
• Plan for functional and operational tests.
• Escalation matrix.
• Activity schedule.
• Internal change communication. For the case of authorized issuers of electronic wallets for food vouchers, attach in a digitized file on a memory unit the following information:
• Risk analysis.
• Plan for follow-up on detected risks.
• Control of authorized changes.
• Plan for functional and operational tests.
• Escalation matrix.
• Activity schedule.
• Internal change communication. The information mentioned in the subpoints must have as its scope the change to be made.

• 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?

• Possess e.firma or Password.
• Possess 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?

By telephone call to the ACSMC located in the section "Where can I submit it?", at phone number 55-58-09-02-00 ext. 44510, during business hours Monday to Friday from 09:00 to 13:30 and from 15:30 to 17:30 hrs., or by email: oficialdecumplimiento@sat.gob.mx

Yes, verification visit at the data center address (if applicable) and at operational offices.

Resolution of the procedure or service The ACSMC will verify if you meet all requirements and conditions; if so, it will issue the Technical Recommendations Letter for the Technological Change.

Friday, July 17, 2026 OFFICIAL GAZETTE 677

Maximum time limit for the SAT to resolve the procedure or service Three months.

Maximum time limit for the SAT to request additional information Not applicable.

Maximum time limit to comply with the requested information Not applicable.

What document do I obtain upon completing the procedure or service? Upon submission of the procedure, Request Format for Procedure stamped as an acknowledgment of receipt. Upon completion of the procedure, you will receive by tax mailbox the Technical Recommendations Letter for the Technological Change.

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

ATTENTION CHANNELS

Inquiries and doubts By telephone call to the ACSMC, at phone number 55-58-09-02-00 ext. 44510, during business hours Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs. By email address: oficialdecumplimiento@sat.gob.mx

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 Article 37, first paragraph of the CFF; Rules 3.3.1.10. and 3.3.1.19. of the RMF.

14/ISR Request for authorization to apply the Optional Regime for Groups of Corporations.

Procedure Service Description of the procedure or service Amount Submits this request for authorization if you are a legal entity that intends to have the status of integrating society to be able to apply the optional regime for groups of corporations. Free Payment of Rights Cost:

Who can request the procedure or service? When is it submitted? Legal entities with the status of integrating societies. By August 15 at the latest of the year immediately preceding that for which you intend to exercise the Optional Regime for Groups of Corporations.

Where can I submit it? On the SAT Portal: https://www.sat.gob.mx/portal/public/personas-morales/opcional-para-grupos-de-sociedad

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

1. Enter the link in the section "Where can I submit it?".
2. Select the option "1 Register".
3. Go to "Requirements" and enter "authorization to apply the Optional Regime for Groups of Corporations".
4. Upon entering, register with your e.firma and select Send.
5. In case you are carrying out a procedure for the first time, a box with the "Terms and Conditions of Use of the Consultations and Authorizations System – General Conditions" will appear, select I Accept.
6. On the next screen, you must select the Authorizations option, in the Modality section choose: Authorization to apply the Optional Regime for Groups of Corporations, and select Next.
7. Fill in the fields that the electronic format requests.
8. Attach the documentation and other information related to the procedure.
9. Sign the request with your e.firma.
10. Obtain your Electronic Signature of Documents certificate and your acknowledgments of receipt of Promotion and Terms and Conditions.

678 OFFICIAL GAZETTE Friday, July 17, 2026

What requirements must I meet? Digitized files:

1. Request Format for Procedure 14/ISR Request for Authorization to apply the Optional Regime for Groups of Corporations, contained in Annex 1, duly filled out and signed, which you can download according to the following steps: Go to the SAT Portal at www.sat.gob.mx / click on the "Companies" section / choose "Optional for Groups of Corporations" / click on "Register" / select "Request for Procedure 14/ISR Request for authorization to apply the Optional Regime for Groups of Corporations."
2. Documentation of the integrating society and of the integrated society(ies) indicated in the Request Format for Procedure 14/ISR Request for Authorization to apply the Optional Regime for Groups of Corporations, contained in Annex 1.

What conditions must I meet? Possess e.firma or 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 review that the request is submitted on time, that the data is correct, and that all requirements are met; if so, it will issue the authorization letter and notify it via tax mailbox.

Maximum time limit for the SAT to resolve the procedure or service Three months; in the case that the SAT requests additional information, the three-month period to resolve will begin to run once you have complied with said requirement.

Maximum time limit for the SAT to request additional information Within the three-month period for the procedure to be resolved.

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

What document do I obtain upon completing the procedure or service? Acknowledgment of receipt.

What is the validity of the procedure or service? Until the integrating society submits notice to cease belonging to the optional regime for groups of corporations, or ceases to meet any requirement of Chapter VI, of Title II of the ISR Law.

ATTENTION CHANNELS

Inquiries and doubts 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. 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 Not applicable.

Legal Basis Articles 17-D, 18, 18-A and 37, first paragraph of the CFF; 59, 63, 70, first paragraph, fractions IV, second paragraph and V, subpoint c) of the LISR; Rules 3.6.1. and 3.6.6. of the RMF.

...

Friday, July 17, 2026 OFFICIAL GAZETTE 679

19/ISR Request for authorization to receive deductible donations, as well as to apply said received donations in additional activities.

Procedure Service Description of the procedure or service Amount Requests authorization to receive deductible donations for ISR if you are a civil organization or trust with non-profit purposes. Free Payment of Rights Cost:

Who can request the procedure or service? When is it submitted? Institutions of assistance or private charity, as well as associations and civil societies or trusts that carry out one or some of the activities susceptible to being authorized in accordance with articles 79, fractions VI, X, XI, XII, XVII, XIX, XX and XXV; 82, penultimate paragraph and 83 of the ISR Law, as well as articles 36, second paragraph and 134 of its Regulations. When you require it. In the event that the previous authorization has been revoked or not renewed, once you have corrected or remedied the unfulfilled obligations. In the case of requesting authorization for additional activities, within the fiscal year in which you began to carry them out.

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?

1. Enter the link in the section "Where can I submit it?", click on Procedures and services / More procedures and services / Authorized taxpayers / Donatarias and select the option Procedures / Requests for authorization to receive deductible donations, authorization from abroad, and authorization of additional activities.
2. In steps to follow, press Tax Mailbox, register the key in the RFC of the civil organization or trust and the Password or e.firma and choose Send.
3. Next, the registration form will be shown, which you must fill out as follows: Indicate phone, email, and name of legal representative; In "Has establishments", select Yes or No; in case you have them, register street, exterior number, interior number, Neighborhood, locality, State / Municipality / Borough, and Postal Code; In "Activity carried out", select the category of activities you carry out and for which you are requesting authorization to receive deductible donations; In "Preponderant Activity", choose your main activity; In "Request Conditional Authorization", select No; In "Request Authorization in", choose if you request authorization in Mexico, Abroad, or Both; In "Attach file", attach digitized the documentation indicated in the section "What requirements must I meet?"; In the Comments section, declare under oath that the information provided is truthful; if in the section "Activity carried out" you selected any of the categories Assistential, Cultural, or Social Development, you must specify what activity or activities you carry out; finally, capture your website or social networks.
4. Sign your request with the e.firma of the organization and/or trust and choose Send.
5. Obtain the acknowledgment of presentation of the request and save it.
6. The response to your request will be notified through your tax mailbox, for which you will receive an electronic notice from the SAT to the communication mechanisms you chose.
7. In case you are required to provide additional documentation to prove your activities; you must enter it within the ten days following the notification of the requirement, following the previously indicated steps.
8. In case the response is unfavorable, you can submit a new request, upon meeting all and each of the requirements to be an authorized donatarian, accompanying the respective documentation.

680 OFFICIAL GAZETTE Friday, July 17, 2026

What requirements must I meet?

Attach in digitized form:

1. The current constitutive deed and/or bylaws, or in its case, the trust agreement and/or its modifications, in which the following are contemplated: the current corporate purpose for which the aforementioned authorization is requested, the equity and liquidation requirements referred to in Article 82, fractions IV and V of the Income Tax Law (Ley del ISR), and the legal representatives, partners, associates, or any member of the Board of Directors or Administration of the promoting civil organization or trust.

2. The document that serves to accredit the activities for which authorization is requested in accordance with Rule 3.10.1.6., as well as what is stated in Table 19.1 List of Documents to Accredit Activities, which must have a minimum validity of six months at the time of its presentation.

In case of requesting additional activities: You must attach the document that serves to accredit each of the additional activities for which authorization is requested, in accordance with what is mentioned in the previous paragraph.

3. Proof of registration in the Public Property Registry of the attached Notarial Instruments.

In the event that the public deed is in the process of registration in the aforementioned Registry, it will suffice to attach the application for the procedure and the payment of fees, without this being understood as the promoter not presenting the aforementioned registration, since it has one year to send it to the authority through a promotion presented through the tax mailbox, without the recipient issuing any resolution.

Regarding the Trust Agreement, this is applicable when its equity includes real estate.

In the event that your authorization to receive deductible donations has been revoked or not renewed, you must additionally attach the following:

4. The documentation with which you prove that you have corrected your tax situation, regarding the omitted obligations or inconsistencies that gave rise to the revocation or loss of validity of the authorization to receive deductible donations.

What conditions must I meet?

• Possess an electronic signature (e.firma).
• Sign the application with the electronic signature of the assistance or charity institution, association, civil society, or trust requesting the authorization.
• Enter, in accordance with Rule 2.2.7., at least one email address and a maximum of five, to receive the notices referred to in Article 17-K, last paragraph of the Federal Tax Code (CFF).
• Have filed the transparency information declaration(s) corresponding to the fiscal years in which this obligation was not fulfilled, in accordance with the procedure forms 21/ISR “Information declaration to guarantee the transparency of equity, as well as the use and destination of received donations and activities intended to influence legislation” and 25/ISR “Report to guarantee the transparency of equity, as well as the use and destination of received donations and activities intended to influence legislation, of fiscal years prior to 2020”, contained in this Annex.

Regarding the destination of its equity and/or donations, when the authorization has not been recovered within twelve months from when it was lost:

o Have filed the information regarding the destination of the equity, described in procedure form 21/ISR “Information declaration to guarantee the transparency of equity, as well as the use and destination of received donations and activities intended to influence legislation”, contained in this Annex.

o Have informed about the use and destination of received donations, through the comments section of the new authorization application itself, indicating whether they were applied to the fulfillment of its authorized corporate purpose, or if they were donated to another authorized donee, in which case the RFC key and the corporate name or denomination will be indicated.

Regarding non-profit legal entities and/or trusts that have been fined for failing to file the transparency information declaration on time and in due form:

o For fines imposed before 2023, pay the tax credits or, in its case, have the administrative execution procedure suspended.

o For fines imposed from 2023 onwards, make the payment of the tax credit, considering for this effect those that had obtained the benefit of reduction, as well as the sworn statement that the fine was not challenged through defense means, or that it was withdrawn.

• Not have any pending defense means promoted against a previous resolution in matters of authorization to receive deductible donations.
• Be up to date in the fulfillment of your tax obligations.

Friday, July 17, 2026 OFFICIAL GAZETTE 681

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?

Consult the tax mailbox, as the corresponding resolution will be notified through this means.

No.

Resolution of the procedure or service

If you meet all requirements and conditions, the resolution of authorization to receive deductible income tax donations or the authorization to apply your equity to the realization of additional activities will be issued.

In the event that the authorization is not deemed appropriate, a letter will be issued indicating the unfulfilled requirements or conditions.

Maximum time limit for the SAT to resolve the procedure or service Three months.

Maximum time limit for the SAT to request additional information Three months.

Maximum time limit to comply with the requested information Ten days from when the notification of the requirement takes effect.

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

Resolution of Authorization to receive deductible donations.

In the event that the procedure is not deemed appropriate, Rejection letter for non-compliance with requirements.

What is the validity of the procedure or service?

One fiscal year.

ATTENTION CHANNELS

Inquiries and doubts SAT Call Center 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, 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

SAT Call Center 55 627 22 728 option 8.

Additional Information

It will not be necessary to attach documentation that has been exhibited previously, unless the documents no longer have validity or have made modifications to their bylaws.

All documents must be digitized in PDF format. To guarantee the security of the information, the inclusion of links (URLs) that direct to systems, platforms, or external document storage services on the Internet will not be admitted.

The size of each attached file must not exceed 4 MB.

A maximum of 5 files can be attached per request; however, you can enter the documentation divided into different files and requests, until you achieve the complete sending of your information.

In the event that the authenticity of the digitized documents is doubted, the promoter will be required to present, within a period of ten days, the original or certified copy of the document whose authenticity is in doubt.

The tax authority may request additional information from the dependency or organism that accredited the activities of the civil organization or trust, in accordance with paragraph 2 of the section "What requirements must I meet?"

If the documentation attached to your application is illegible or incomplete, an orientation letter will be issued informing you of this circumstance.

In the event that the authorization is appropriate, your data will be included in Annex 14.

In the event that the authorization is appropriate for two or more activities, only the predominant activity that was indicated in your application will be published in Annex 14, considering the other activities as additional.

In accordance with Article 82 Quater, section A, third paragraph of the Income Tax Law (LISR), when the authorization to receive deductible donations has been revoked due to the cause established in fraction VI, the application for a new authorization will be appropriate on a single occasion.

Legal Basis

Articles 17-D, 17-K, 18, 18-A, 19, 37 and 69-B of the CFF; 27, 79, 80, 81, 82, 82-Bis, 82-Quater, 83 and 151 of the LISR; 36, 131 and 134 of the RLISR; Rules 2.2.7., 2.5.9., 3.10.1.1., 3.10.1.6., 3.10.1.8., 3.10.1.9., 3.10.1.10. and 3.10.1.19. of the RMF.

682 OFFICIAL GAZETTE Friday, July 17, 2026

TABLE table 19.1 List of Documents to Accredit Activities

Type of Activity	Type of Document	Basis
Assistance	Article 79, fraction VI of the LISR.	Certificate issued by the Federal, State, or Municipal authority that, in accordance with applicable regulations, has attributions related to the following matters: <br> - Food, clothing, and housing. <br> - Medical assistance or rehabilitation. <br> - Legal assistance and orientation. <br> - Promotion for the guardianship of minors' rights. <br> - Social readaptation of persons who have carried out illicit conduct. <br> - Rehabilitation of Alcoholics and drug dependents. <br> - Help for funeral services. <br> - Social orientation in matters of family, food, work, and health. <br> - Education or training for work. <br> - Training, dissemination, orientation, and assistance to indigenous or Afro-Mexican peoples and communities. <br> - Services for attention to persons with disabilities. <br> - Promotion of actions to improve the popular economy. <br> At the municipal level, only documents issued by decentralized or unconsolidated organisms will be accepted.
Educational	Article 79, fraction X of the LISR.	Authorization or recognition of official validity of studies in terms of the General Education Law, for all educational levels taught; in addition to indicating in the application the percentage of scholarships granted in accordance with the General and/or State Education Law.
Scientific or Technological Research	Article 79, fraction XI of the LISR.	Certificate issued by any competent authority in matters of humanistic, scientific, development, and innovation research, that accredits that the research activities carried out by the applicant have a scientific or technological nature, as well as the document that accredits its registration before the Secretariat of Science, Humanities, Technology, and Innovation, in accordance with applicable regulations.
Cultural	Article 79, fraction XII of the LISR.	Certificate issued by the Federal, State, or Municipal authority that, in accordance with applicable regulations, has attributions related to fine arts, literature, or cinematography. <br> Authorization issued by the National Institute of Fine Arts or the National Institute of Anthropology and History, as appropriate, when it comes to activities of protection, conservation, restoration, and recovery of the nation's cultural heritage. <br> Certificate issued by the Federal, State, or Municipal authority that has attributions related to the protection, promotion, and dissemination of the art of indigenous communities. <br> At the municipal level, only documents issued by decentralized or unconsolidated organisms will be accepted.
Scholarship	Article 83 of the LISR.	Scholarship Regulation in which it is stated: <br> - That scholarships are granted to carry out studies in teaching institutions that have authorization or recognition of official validity of studies in terms of the General Education Law or in foreign institutions. <br> - That scholarships are granted through an open contest to the general public and their assignment is based on objective data related to the candidate's academic capacity. <br> Additionally, they must exhibit the documentation that accredits the publication of the calls for the assignment of scholarships and their results.

Friday, July 17, 2026 OFFICIAL GAZETTE 683

| Ecological <br> (Ecological Research or Preservation) | Article 79, fraction XIX, first supposition of the LISR. | Certificate issued by the Secretariat of Environment and Natural Resources, that accredits that they carry out their activities within any of the geographic areas referred to in Annex 13. | | Ecological <br> (Ecological Prevention and Control) | Article 79, fraction XIX, second supposition of the LISR. | Certificate issued by the Secretariat of Environment and Natural Resources, or competent federal or state organisms, that accredits that they carry out activities to promote among the population the prevention and control of pollution, the protection of the environment, as well as the preservation and restoration of ecological balance. <br> At the municipal level, only documents issued by decentralized or unconsolidated organisms will be accepted. | | Reproduction of species in protection and danger of extinction | Article 79, fraction XX of the LISR. | Certificate and/or authorization issued by the Secretariat of Environment and Natural Resources in which the species in protection or danger of extinction is specified. | | Economic support to another donee | Article 82, penultimate paragraph of the LISR. | Economic support agreement celebrated with the authorized donee to whom support is wanted, which must attach a copy of the official identification of the signatories. | | Public Works or Services | Article 36, second paragraph of the RLISR. | Agreement celebrated to that effect with the government body where the public work or service to be carried out by the donee is established. | | Private Libraries and Museums | Article 134 of the RLISR. | Certificate that accredits that the museum or library is open to the general public, issued preferably by the National Council for Culture and the Arts or state organism in this matter. | | Social Development | Article 79, fraction XXV of the LISR. | Certificate issued by federal or state organisms that, in accordance with applicable regulations, have attributions related to the following matters: <br> - Promotion of organized population participation in actions that improve their subsistence conditions. <br> - Citizen security. <br> - Support in the defense and promotion of human rights. <br> - Civic, focused on promoting citizen participation in matters of public interest. <br> - Promotion of gender equity. <br> - Support in the use of natural resources, protection of the environment, flora and fauna, preservation and restoration of ecological balance. <br> - Promotion of sustainable development at regional and community levels of urban and rural zones. <br> - Educational, cultural, artistic, scientific, and technological promotion and fostering. <br> - Civil protection. <br> - Support services for the creation and strengthening of organizations in terms of the Federal Law on Promotion of Activities carried out by Civil Society Organizations. <br> At the municipal level, only documents issued by decentralized or unconsolidated organisms will be accepted. <br> Regarding activities of support for projects of agricultural producers and artisans, agreement celebrated to that effect with the agricultural producer or artisan in which the project, the form, and times of implementation are described, which must have the following annexes: <br> a) Valid official identification of the agricultural producer or artisan. <br> b) Proof of address of the agricultural producer or artisan. <br> c) Tax Identification Card of the agricultural producer or artisan. |

…

684 OFFICIAL GAZETTE Friday, July 17, 2026

21/ISR Information declaration to guarantee the transparency of equity, as well as the use and destination of received donations and activities intended to influence legislation.

Procedure Service Description of the procedure or service Amount

Submit the information declaration to guarantee the transparency of equity, the use and destination of received donations. Free

Payment of fees Cost:

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

a) Civil organizations and trusts that have had authorization to receive deductible donations in the immediate previous fiscal year. b) Civil organizations and trusts that have or have had authorization to receive deductible income tax donations, that wish to submit the notice of liquidation, change of fiscal residence, merger, or total cessation of operations. c) Civil organizations and trusts whose authorization to receive deductible donations has been cancelled. d) Civil organizations and trusts that must inform about the transmission of their equity for not having obtained the authorization again within the period established in Article 82, fraction V of the Income Tax Law. e) Authorized donees that wish to submit the notice of suspension of activities referred to in procedure form 31/CFF “Notice of suspension of activities of legal entities”.

The taxpayers cited in item a), in the month of May, regarding the immediate previous fiscal year.

The taxpayers mentioned in item b), prior to submitting the cancellation notice in the RFC referred to in Rule 2.5.12., in its fractions X, XIV, and XV, as appropriate, and within the month following the day on which the notification of the letter referred to in procedure form 20/ISR “Notices for the update of the registry and directory of authorized donees to receive deductible donations” takes effect.

The taxpayers indicated in item c), within the month following the day on which the notification of the cancellation took effect.

The taxpayers referred to in item d), once the twelve-month period referred to in Article 82, fraction VI of the Income Tax Law to obtain the authorization again has concluded.

The taxpayers referred to in item e), within the month following the day on which the notification of the letter referred to in procedure form 20/ISR “Notices for the update of the registry and directory of authorized donees to receive deductible donations” takes effect.

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?

1. Enter the link in the section "Where can I submit it?", click on Procedures and services / More procedures and services / Authorized Taxpayers / Donees and select the option Tax obligations of Donees / Transparency declarations.
2. In steps to follow, press Transparency of donees, register the RFC key of the civil organization or trust and the Password or e.firma and choose Start session.
3. Select Transparency / Register information declaration.
4. Read the terms and conditions notice and click Accept.
5. Select the fiscal year to present and choose Next.
6. At the top, the system will show the general data of the Donee and of the declaration being presented.
7. Choose the General section, capture the Mission, Values, and Internet page of the organization in case you have them; select Additional Activities only if you are authorized, and capture in Income Statements your Current Asset, Fixed Asset, Deferred Asset, and Liability, the system will automatically show the Total and Equity; finally, in the box audit your financial statements, choose Yes or No, as appropriate; in the affirmative case, capture the RFC key of the public accountant who audits the fiscal year and its Registration Number and choose Save.

Friday, July 17, 2026 OFFICIAL GAZETTE 685

8. Select the Donations section: In the question "Did you receive income in the form of donations?" select Yes or No, as applicable; if Yes, press the Add button, select the Donor Type and enter the amount contributed, distinguishing whether it is in cash or in kind, and select Save. In the question "Did you grant donations to other donees?" select Yes or No, as applicable; if Yes, press the Add button and enter the Donor Type, RFC of the donee and the system will automatically display the name; Cash Amount and/or In-kind Amount and select Save. In the question "Did you transfer your assets?" specify if you transferred your assets in case you fall under any of the circumstances established in Article 82, fraction V, of the Income Tax Law, select Yes or No, as applicable; if Yes, press the Add button and provide the RFC and the system will automatically display the name; Cash Amount and/or In-kind Amount and select Save.

9. Select the Donee Members section: In Government Body, select the Member Type, enter the key in the RFC and the system will automatically display the name; indicate the position and in the question "Do you receive a salary from the institution?" select Yes or No, as applicable; if Yes, enter the amount received for salaries and/or wages from the private organization and/or trust and select Save. The total amount allocated to the government body for the concept of salaries, wages and assimilated, must also be included in the "EXPENSES" section, in order to classify the type of expense, whether Operational or Administrative, as applicable. In Payroll Detail-Employees, enter the number of your Staff (salaried or assimilated), the Amount paid for salaries or assimilated and the number of Volunteers (non-salaried) and select Save.

10. Select the Income section: In the question "Did you receive related income?" select Yes or No, as applicable; if Yes, press the Add button, select the Concept, in the case that Rendimientos obtained from Shares or other Credit Titles placed among the general Public Investor is chosen, enter in Specify the type of shares or Credit Title, the Amount and select Save. In the question "Did you receive unrelated income?" select Yes or No, as applicable; if Yes, press the Add button, select the Concept, enter the Amount and select Save. In the question "Did you make financial investments?" select Yes or No, as applicable; if Yes, press the Add button, select the Concept, in the case that you choose Others, enter in Specify the type of Financial Investment, the National Amount or Foreign Amount as applicable and select Save.

11. Select the Activities section: In the question "Did you allocate the donations received to the activities authorized in your corporate purpose?" select Yes or No, as applicable; if Yes, press the Add button, enter the Concept, the Benefited Sector, the Amount, the Number of beneficiaries and select the Federative Entity and Municipality or Alcaldía in which they are located and select Save, to finish select Attach to include in PDF format the corresponding Documentary Certificates and select Close. In the question "Did you carry out activities intended to influence legislation?" select Yes or No, as applicable; if Yes, you must answer the form consisting of: Indicating the subject matter under study, the legislation intended to be promoted, the legislators with whom the promotion activities are carried out, specifying the social, industrial or branch of economic activity that would benefit from the proposal, mentioning the materials, data or information that contribute to the legislative bodies clearly identifiable regarding their origin and authority, reporting on any other related information that the Tax Administration Service determines through general rules (when applicable), groups promoting the study, conclusions and select Save. In the question "Did you grant support to agricultural producers or artisans?" select Yes or No, as applicable; if Yes, press the Add button, enter the key in the RFC and the system will automatically display the name; enter the Tax Address of the agricultural producer or artisan; select the Federative Entity and Municipality or Alcaldía in which they are located, the Type of beneficiary; enter the amount of Support granted and the Income of the agricultural producer and artisan from the Immediately Precedcing Exercise and select Save, finally, select Attach to include in PDF format the Proof of Address and select Close.

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12. Select the Expenses section: In the question "Did you incur expenses in national or foreign territory?" select Yes or No, as applicable; if Yes, press the Add button, select the Concept and enter the Operational Amount and the Administrative Amount incurred in National or Foreign territory and select Save. In this section, the total amount allocated for the concept of salaries, wages and assimilated, as payment made for the concept of payroll to the Government Body and to the Staff, must be included, in order to classify the type of expense, whether Operational or Administrative, as applicable, so the sum of both items must match the total amounts indicated in both sections of the "Donee Members" section.

13. Select the In-kind Donations Control section, select Yes or No, as applicable; if Yes, press the Add button, enter the key in the RFC of the donor so that the system automatically displays the name; the Description of goods received, the Quantity of the goods and select Save. If by allocating your in-kind donations you obtained Recovery Quotas, enter the Quantity and the Amount obtained from them. If some of your in-kind donations were destroyed, enter the Quantity and select the Date of destruction. If some of your in-kind donations were donated to another authorized Donee, select Add and enter the key in the RFC of the donee so that the system automatically displays the name; the Quantity and select Save. If some of your in-kind donations were donated, select Add and enter the key in the RFC of the donee so that the system automatically displays the name; if you do not have an RFC, you must enter the generic RFC in accordance with rule 2.7.1.23., the Donee, the Quantity and select Save. To finish, select Save, the system will automatically show you the Remainder of the in-kind goods.

14. Read the declaration of protest of telling the truth that the data provided are true and coincide with the information manifested in the annual income tax return; if you do not wish to present the transparency information declaration, select Cancel; if you wish to present said declaration, select I accept / Send.

15. In Notice, answer "Are you sure you want to send the information declaration for signature?" if negative, select Cancel; if affirmative, select Accept.

16. Sign with your e.firma, obtain your receipt and save it.

What requirements must I meet? Fill out the Declaration form and attach the information requested by said form in a digital file in PDF format.

Under what conditions must I comply? Have e.firma. Technical requirements of the computer equipment. Browser: Firefox Mozilla 3.6, Chrome 27 and higher versions, Microsoft Edge. Consult the "User Guide Information Declaration of Transparency" which is found on the SAT Portal at www.sat.gob.mx / Procedures and services / More procedures and services / Authorized Taxpayers / Donees / Related Documents / User guide for the Information Declaration of Transparency or directly at the following link: http://omawww.sat.gob.mx/donatariasautorizadas/Paginas/documentos/material_adicional/DeclaracionTransparencia.pdf

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?

1. Enter the link: https://portalconsdonazr.sat.gob.mx/Consulta/Acceso
2. Enter the Fiscal Exercise to consult, as well as the Denomination or RFC of the Donee and select Search.

No. Resolution of the procedure or service Not applicable. 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.

Friday, July 17, 2026 OFFICIAL GAZETTE 687

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

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 Because the information of authorized donees is public, anyone can consult the declaration. The personal data included will not be public. The information declaration presented by authorized donees will be definitive and can only be modified by the authorized donee on one occasion. The modification of the declaration will be carried out through the presentation of a complementary declaration that replaces the previous one, having this as definitive, must contain all the data required by the declaration, even if only one of them is modified and within the same period of the report being presented. Complementary declarations can be presented while the period to present the corresponding obligation is open.

Legal Basis Articles 82 of the LISR; 36 and 134 of the RLISR; Rules 2.5.9., 2.5.12., 3.10.1.5., 3.10.1.11., 3.10.1.12., 3.10.1.13. and 3.10.1.22. of the RMF. ... 25/ISR Report to guarantee the transparency of assets, as well as the use and destination of donations received and activities intended to influence legislation, of fiscal years prior to 2020.

Procedure Service Description of the procedure or service Amount Legal entities with non-profit purposes and Trusts that have had authorization to receive deductible donations for ISR present the omitted transparency reports of fiscal years prior to 2020. Free Payment of rights Cost: Who can request the procedure or service? When is it presented? Civil organizations and authorized trusts that omitted the presentation of some transparency report of the fiscal years for which they were authorized to receive deductible donations for ISR. When required by the applicant. Where can I present it? On the SAT Portal: www.sat.gob.mx

688 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?

1. To request the activation of the electronic system, enter the link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal
2. Register the key in the RFC of the civil organization or trust and the Password and select Start session.
3. In the menu on the left, select Internet Services / Clarifications / Request.
4. In Procedure, select option 25/ISR Transparency Donations.
5. Indicate in Subject: Activation of the application to present the transparency report of fiscal years prior to 2020.
6. In Description, specify the clarifications you consider pertinent and send the information.
7. Obtain your clarification submission receipt and save it.
8. Consult that in your response receipt, the activation of the application is confirmed.
9. To present the Declaration, enter the link in the section "Where can I present it?", click on Procedures and services / More procedures and services / Authorized Taxpayers / Donees and select the option Tax Obligations of Donees / Transparency Declarations.
10. In steps to follow press Transparency of the 2019 exercise or earlier, register the key in the RFC of the civil organization or trust and the Password or e.firma and select Start session.
11. Select the option Donees and Donations / Donees Transparency and select Registration.
12. The electronic format will appear which you must fill out as follows: Authorization Date; in Assets you must indicate your Current Asset, Fixed Asset, Deferred Asset; in the Totals section you must indicate the totals of your Asset, Liability, Capital; in the Income of the Exercise section you must indicate the Donations received in kind, Donations received in cash; Donor Type, Total amount of donations received in cash; Other types of income: concept and amount; in the Expenditure Statement section enter the Total amount of the staff, Total amount of net perceptions of the Board of Directors or analogous Executives, Total amount of Administrative Expenses, Operational Expenses, Representation Expenses, Amounts allocated and concepts, exercised in the direct development of their activity, Total amount of Donations granted and beneficiaries, Total amount of donations granted; in the Activities section you must specify the Benefited Sector, Activity, Number of beneficiaries, Federative Entity, Municipalities. Information relative to activities intended to influence legislation (only in case that the authorized Civil Organization or Trust carries them out) you must: Indicate the subject matter under study, Indicate the legislation intended to be promoted, Indicate the legislators with whom the promotion activities are carried out, Specify the social, industrial or branch of economic activity that would benefit from the proposal, Mention the materials, data or information that contribute to the legislative bodies, clearly identifiable regarding their origin and authorship, Indicate the conclusions, Report on any other related information that the SAT determines through general rules (when applicable). Financial Statements you must: Indicate if you audit financial statements and in case the name and registration number of the registered public accountant who audited the financial statement of the exercise, as well as your phone, Indicate if you authorize requesting information to the registered Public Accountant, Acceptance of the information registration contract, Name of the person responsible for capturing the information, The declared information will be the direct responsibility of the civil organization or trust authorized to receive deductible donations for ISR and will be rendered "under protest of telling the truth", Attach organizational chart and activities, Save, sign with e.firma and send the information.
13. Obtain receipt of submission of the request and save it.

What requirements must I meet? Perform the filling of the electronic form and optionally, attach the digital files in PDF format requested in said form.

Under what conditions must I comply? Have e.firma. Have R.F.C. of the civil organization or trust and the Password. Technical requirements of the computer equipment. Platform: Windows 7; Browser: Internet Explorer 8; Download Site: WEB Site. Consult the "User Manual for the Automation of the Transparency Information Process of Authorized Donees" which is contemplated on the SAT Portal www.sat.gob.mx, click on Procedures and services / More procedures and services / Authorized Taxpayers / Donees and select the option Additional Material / Related Documents / page 2.

Friday, July 17, 2026 OFFICIAL GAZETTE 689

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? Consult: https://portalsat.plataforma.sat.gob.mx/TransparenciaDona ciones/faces/publica/frmCConsultaDona.jsp No. Resolution of the procedure or service Receipt of receipt. 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. Not applicable. Not applicable. What document do I obtain at the end of the procedure or service? Receipt of receipt. What is the validity of the procedure or service? One year.

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 Because the information of authorized donees is public, anyone can consult the report, by entering the fiscal exercise for which the information is to be known and the denomination or key in the RFC of the donee. According to the "User Manual of the Transparency Declaration of the 2019 exercise and earlier", it is suggested to enable pop-up windows, as well as the Adobe Reader program (PDF type files) to be able to view the Acknowledgment of receipt of the Information, since if this procedure is not followed, the receipt cannot be viewed and printed. It only has the compliance period that is being enabled. 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 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 count until it has been assigned to the competent area. Nevertheless, your request will be considered presented on the date it has been received in accordance with what is indicated in your receipt of receipt.

Legal Basis Articles 82 of the LISR; 36 and 134 of the RLISR; Rules 2.5.9., 2.5.12., 3.10. 1.12. and 3.10.1.13. of the RMF. ...

690 OFFICIAL GAZETTE Friday, July 17, 2026

27/ISR Application for registration as a withholding agent by residents abroad who pay salaries and by individuals or legal entities residing abroad who carry out artistic activities in national territory other than the presentation of public or private shows.

Procedure Service Description of the procedure or service Amount Applies for registration in the RFC as a withholding agent, for residents abroad who make payments for the concept of salaries. Free Payment of rights Cost:

Who can apply for the procedure or service? When is it presented? Individuals. The legal representative of the legal entity. Within the month following that in which the option to make the withholding is chosen.

Where can I present it? At the SAT Offices, with an appointment previously 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?

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 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 you receive: APPLICATION FOR REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY and UNIQUE ACKNOWLEDGMENT OF REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY OR NOTICE OF UPDATE, which contains the reason why the procedure was not concluded.

What requirements must I meet? At the SAT office:

1. Have an appointment, previously registered at https://citas.sat.gob.mx/ Additionally, present:
2. Protocolized constitutive document translated and apostilled or legalized in the case of legal entities (certified copy).
3. Valid migratory document, in the case of foreign individuals or certificate of naturalization (original).
4. Written statement indicating the option to carry out the withholdings and payment of the corresponding tax for payments for the concept of the provision of a subordinate personal service, requesting their registration in the RFC as a withholding agent (original and copy for acknowledgment) or, in its case, written statement in which you request your registration in the RFC as a withholding agent for individuals or legal entities residing abroad to which you make payments for artistic activities in national territory other than the presentation of public or private shows (original and simple copy for acknowledgment).
5. Proof of address (original).
6. Valid official identification of the taxpayer or legal representative (original). In case of legal representation:
7. 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 have been formalized before a Mexican Public Notary and, if applicable, have a translation into Spanish made by an authorized expert.

• 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 of the legal entity must be registered in the RFC and have status in the RFC registry, other than Suspended or Cancelled. In the case of legal entities, they must not be located in any of the cases established in article 27, section C, fraction XIV of the CFF. The legal representative must answer and sign the questionnaire formulated by the authority related to the tax situation of the legal representative of the legal entity that is intended to be registered in the RFC.

Friday, July 17, 2026 OFFICIAL GAZETTE 691

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 that you need to provide information about the tax situation of the legal representative, once the clarification is presented, the legal representative must go to the SAT office or Tax Service Module where you started your procedure. No.

Resolution of the procedure or service If you meet the requirements, you obtain the registration in the RFC and receive the documents that prove the registration of your application. In case that the application is not registered, you receive NOTICE OF UPDATE IN THE RFC, which contains the reason why the procedure was not concluded. If any of the cases established in article 27, section C, fraction XIV of the CFF is 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. Immediate. Ten days.

What document do I obtain at the end of the procedure? If the procedure is appropriate: APPLICATION FOR REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY. UNIQUE ACKNOWLEDGMENT OF REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY. NOTICE OF UPDATE IN THE RFC. If the procedure is not concluded due to the occurrence of any of the cases established in article 27, section C, fraction XIV of the CFF: "Acknowledgment of article 27, section C, fraction XIV of the CFF".

What is the validity of the procedure or service? 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 the outside of 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 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. Complaints and Reports SAT, from anywhere in the country 55 885 22 222 and for the outside of 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.

692 OFFICIAL GAZETTE Friday, July 17, 2026

Additional information Taxpayers who present this notice must be residents abroad without a permanent establishment in Mexico. Only the obligations of withholding agent are assigned in the registration. If the taxpayer who makes the withholding is already registered in the RFC, they must increase the withholding obligation in accordance with what is indicated in procedure sheet 28/CFF. 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 tax 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. If you need to process your e.firma you must bring a removable memory unit (USB) (only applies to individuals).

Legal Basis Articles 27 of the CFF; 23 of the RCFF; 275 of the RLISR; Rule 3.18.26. of the RMF.

28/ISR Application for authorization to apply a lower profit coefficient to determine provisional Income Tax payments.

Procedure Service Description of the procedure or service Amount Applies for authorization to apply a lower profit coefficient to determine provisional Income Tax payments by considering that the profit coefficient that must be applied to determine them is higher than the profit coefficient of the exercise to which they correspond. Free Payment of rights Cost:

Who can apply for the procedure or service? When is it presented? Legal entities. From the second semester of the exercise that corresponds. One month before the date on which the payment of the provisional payment must be made in which the lower profit coefficient will be applied. When there are several provisional payments in which the lower profit coefficient will be applied, this application must be presented one month before the date on which the first of them must be paid.

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 08:30 to 15:00 hrs. At the Office of the Parties 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:

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 application / Present applications or notices / Steps to follow / 1. Enter the Service.
2. Enter your RFC and Password, and choose Start session.
3. Enter the sections: Internet Services / Service or applications / Application and a form will appear.
4. Fill out the form as follows: In the section Description of the Service in Procedure; select the option DECREASE PROFIT COEFFICIENT; In Directed to: SAT; In Subject: Capture Application for authorization to decrease profit coefficient; In Description: Briefly indicate the reason why you request authorization to apply a lower profit coefficient to determine provisional payments; press the Attach File button: choose Examine and select the

Friday, July 17, 2026 OFFICIAL GAZETTE 693

Format Procedure Application 28/ISR Application for Authorization to apply a lower profit coefficient to determine your provisional Income Tax payments, contained in Annex 1, duly filled out electronically, which you can obtain according to the following: Enter the SAT Portal at www.sat.gob.mx / click on "Procedures and services" / Select "Declarations for companies" / Subsequently in the section "Additional material" / click on "Related documents" / Format Procedure Application 28/ISR Application for Authorization to apply a lower profit coefficient to determine your provisional Income Tax payments 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 Upload; select Send, the receipt acknowledgment is generated which contains the procedure folio number and your receipt acknowledgment with which you can follow up on your application, print it or save it. 5. Review your application within ten days to verify if additional information was requested, which you should have integrated into the procedure or information that presents inconsistencies in the filling of the official form, you will have ten days to deliver it, if you exceed that deadline it is necessary to enter your application again. 6. To verify the response to your application, enter the SAT Portal, click on Procedures and services / More procedures and services / Compliance tools / Present your clarification, orientation, service or application / Consult your application or notice / Steps to follow / 1. Enter the Service / capture your RFC, Password and choose Start session / Select the option of Internet Services / Service or applications / Consult / Capture the folio number of the procedure and verify the solution granted to your application. In case of not having a response, go to the ADR offices, to receive additional information about the status of the procedure. In person:

1. Go to the ADR corresponding to your address or to the federal entity with the documentation mentioned in the section "What requirements must I meet?"
2. Deliver the Format Procedure Application 28/ISR Application for Authorization to apply a lower profit coefficient to determine your provisional Income Tax payments, contained in Annex 1 and the requested documentation to the staff who will attend your procedure.
3. Receive the stamped application format as a receipt acknowledgment.
4. If you do not meet any of the points indicated in the section "What requirements must I meet?", within the deadline of ten days following the receipt of your application, you may be required to provide additional information through the tax mailbox or the email provided, which you must deliver within the deadline of ten days following that in which said requirement is notified to you. If you do not do so within said deadline or provide it in an incomplete manner, your application for authorization will be rejected, and it will be necessary to present a new application.

What requirements must I meet?

1. Format Procedure Application 28/ISR Application for Authorization to apply a lower profit coefficient to determine your provisional Income Tax payments, contained in Annex 1. Which must be filled out in the Excel file, once filled out, you must print it, sign it and, in case that you decide to carry out the procedure on the SAT portal, digitize it, if the application will be carried out in person, the format must be presented in two copies.
2. Working paper where it reflects: The calculation procedure that includes the concepts that were considered to determine the provisional Income Tax payments already made from January to June, if applicable, or up to the month immediately preceding that for which the application of a lower profit coefficient is requested, as well as the breakdown of the authorized deductions and the projection of the provisional payments for which the decrease is requested, applying the coefficient that currently uses and the one requested. If you request the application of a lower profit coefficient in any month after July of the exercise in question, the information of the data requested in section 3 of the Format Procedure Application 28/ISR Application for Authorization to apply a lower profit coefficient to determine your provisional Income Tax payments, contained in Annex 1, must correspond to the accumulated amounts up to the month immediately preceding that for which the application of a lower profit coefficient is requested. For the legal representative:
3. Instrument to prove representation (certified copy and simple copy for comparison) for acts of administration or domain.

• 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? Have a Password.

694 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? At the SAT Portal: Enter the SAT Portal, within the deadline of ten days to verify if additional information was requested and within the thirty days following the presentation of your procedure to know the resolution of the SAT, according to the following: click on Procedures and services / More procedures and services / Compliance tools / Present your clarification, orientation, service or application / Consult your application 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 applications / Consult, capture your Number of Folio of the procedure, select Search and verify the solution granted to your application. In person: At the Collection office where you presented your application, with the presentation acknowledgment. No.

Resolution of the procedure or service The resolution issued by the tax authority will be in the sense of authorizing for all the months requested or partially for some of them or denying the authorization to apply a lower profit coefficient to determine the provisional Income Tax payments, as the case may be, which will be notified to you in terms of 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 Thirty days. Ten days. Ten days.

What document do I obtain at the end of the procedure? Receipt acknowledgment. Authorization resolution, partial authorization or rejection to decrease the profit coefficient.

What is the validity of the procedure or service? For the period authorized in the resolution.

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 the outside of 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 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. Complaints and Reports SAT, from anywhere in the country 55 885 22 222 and for the outside of 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 This authorization will only be granted once with respect to the same period in which the payment of the provisional payment must be made. In order for the tax authority to be in conditions to resolve the application for clarification 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 application will be considered presented on the date in which it has been received in accordance with what is indicated in your receipt acknowledgment.

Legal Basis Articles 18, 19, 36, 36-Bis, 37 and 134 of the CFF; 14, last paragraph, subsection b) of the LISR; 14 of the RLISR.

Friday, July 17, 2026 OFFICIAL GAZETTE 695

29/ISR Notice of option to deduct estimated expenditures related to direct or indirect costs of works or the provision of the service.

Procedure Service Description of the procedure or service Amount Submits the notice of option to deduct estimated expenditures related to direct or indirect costs of works or the provision of the service. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? If you are a corporation that carries out works consisting of real estate developments or lot subdivisions, enters into construction contracts or contracts for the manufacture of fixed asset goods with a long manufacturing process, and if you are a provider of the tourism service under the timeshare system. Within fifteen days following the start of the work or the signing of the contract, or within the month following the submission of the supplementary annual tax returns resulting from the exercise of the option referred to in Rule 3.3.3.4. of the RMF.

Where can I submit 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?

1. Log in to the SAT Portal, using the link in the section "Where can I submit it?"
2. Upon logging in, register your RFC and Password, and choose Log in.
3. Select the options: Internet Services / Service or requests / Request, and an electronic form will appear.
4. Complete the electronic form as follows: 4.1. In the Service Description section, on the Procedure tab, select 29/ISR ESTIMATED EXPENDITURES; 4.2. In Directed to: SAT; In Subject: Notice of option to deduct estimated expenditures related to direct or indirect costs of works or the provision of the service; In the Description section: state the reason for submitting the notice. 4.3. If you wish to attach information related to the service, select the Attach File / Browse button, select the digitized document in PDF format, and choose Upload.
5. Press the Send button, and the Receipt Acknowledgment containing the folio of the procedure carried out will be generated; print it or save it.

What requirements must I meet? Procedure Request Format 29/ISR Notice of option to deduct estimated expenditures related to direct or indirect costs of works or the provision of the service, contained in Annex 1, duly completed and signed, which you can download by following these steps: Go to the SAT Portal at www.sat.gob.mx / click on the "Continue to Site" section / choose "More procedures and services" / click on the "Large Taxpayers" option / select the "AGGC-AGH procedure request formats, contained in Annex 1 of the RMF" option click on the "ISR" option and choose the format to which the procedure you will submit belongs.

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 that the notice is submitted on time, and that the data in the notice is correct, and if so, will consider the obligation fulfilled.

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.

696 OFFICIAL GAZETTE Friday, July 17, 2026

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/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-D of the CFF; 30 of the LISR; Rule 3.3.3.4. of the RMF.

30/ISR Notice of creation or changes to the fund for the creation of reserves for pensions, retirements, and seniority bonuses.

Procedure Service Description of the procedure or service Amount Submits the notice of creation and changes to the fund for the creation of reserves for pensions, retirements, and seniority bonuses. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? If you are a corporation and you create or make changes to the pension or retirement fund for personnel. Within ten days following the creation of the reserve or when changes are made to said fund.

Where can I submit 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?

1. Log in to the SAT Portal, using the link in the section "Where can I submit it?"
2. Upon logging in, register your RFC and Password, and choose Log in.
3. Select the options: Internet Services / Service or requests / Request, and an electronic form will appear.
4. Complete the electronic form as follows: 4.1. In the Service Description section, on the Procedure tab, select 30/ISR FUND CREATION NOTICE; 4.2. In Directed to: SAT; In Subject: Notice of creation or changes to the fund for the creation of reserves for pensions, retirements, and seniority bonuses; In the Description section: state the reason for submitting the notice. 4.3. If you wish to attach information related to the service, select the Attach File / Browse button, select the digitized document in PDF format, and choose Upload.
5. Press the Send button, and the Receipt Acknowledgment containing the folio of the procedure carried out will be generated; print it or save it.

Friday, July 17, 2026 OFFICIAL GAZETTE 697

What requirements must I meet? Procedure Request Format 30/ISR Notice of creation or changes to the fund for the creation of reserves for pensions, retirements, and seniority bonuses, contained in Annex 1, duly completed and signed, which you can download by following these steps: Go to the SAT Portal at www.sat.gob.mx / click on the "Continue to Site" section / choose "More procedures and services" / click on the "Large Taxpayers" option / select the "AGGC-AGH procedure request formats, contained in Annex 1 of the RMF" option / click on the "ISR" option and choose the format to which the procedure you will submit belongs.

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 verify that the notice is submitted on time, that the data is correct, and if so, will consider the obligation fulfilled.

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 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/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 time limits, it must be submitted in the terms specified in this procedure sheet. However, if you have submitted your procedure or service by mistake, 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 submitted on the date it was received in accordance with what is stated in your receipt acknowledgment. Legal basis Articles 17-D of the CFF; 29 of the LISR; 65 of the RLISR; Rule 3.1.21. of the RMF.

698 OFFICIAL GAZETTE Friday, July 17, 2026

31/ISR Notice of transfer of funds and returns of the pension, retirement, and seniority bonus fund from one institution to another.

Procedure Service Description of the procedure or service Amount Submits the notice of transfer of funds and returns of the pension or retirement and seniority bonus fund from one institution to another. Free Payment of rights Cost:

Who can submit the procedure or service? When is it submitted? If you are a corporation that transfers funds and returns of the pension or retirement and seniority bonus fund from one institution to another. Within fifteen days prior to the transfer of the fund and its returns.

Where can I submit 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?

1. Log in to the SAT Portal, using the link in the section "Where can I submit it?"
2. Upon logging in, register your RFC and Password, and choose Log in.
3. Select the options: Internet Services / Service or requests / Request, and an electronic form will appear.
4. Complete the electronic form as follows: 4.1. In the Service Description section, on the Procedure tab, select 31/ISR TRANSFER AND RETURNS; 4.2. In Directed to: SAT; In Subject: Notice of transfer of funds and returns of the pension, retirement, and seniority bonus fund from one institution to another; In the Description section: state the reason for submitting the notice. 4.3. If you wish to attach information related to the service, select the Attach File / Browse button, select the digitized document in PDF format, and choose Upload.
5. Press the Send button, and the Receipt Acknowledgment containing the folio of the procedure carried out will be generated; print it or save it.

What requirements must I meet? Procedure Request Format 31/ISR Notice of transfer of funds and returns of the pension, retirement, and seniority bonus fund from one institution to another, contained in Annex 1, duly completed and signed, which you can download by following these steps: Go to the SAT Portal at www.sat.gob.mx / click on the "Continue to Site" section / choose "More procedures and services" / click on the "Large Taxpayers" option / select the "AGGC-AGH procedure request formats, contained in Annex 1 of the RMF" option / click on the "ISR" option and choose the format to which the procedure you will submit belongs.

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 that the notice is submitted on time, that the data in the notice is correct, and if so, will consider the obligation fulfilled.

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 at the end of the procedure or service? What is the validity of the procedure or service? Receipt acknowledgment. Indefinite.

Friday, July 17, 2026 OFFICIAL GAZETTE 699

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.

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-D of the CFF; 29 of the LISR; 71 of the RLISR; Rule 3.1.22. of the RMF.

...

34/ISR Notice of modifications to the information manifested through the 33/ISR procedure sheet.

Procedure Service Description of the procedure or service Amount Submits this notice to inform about modifications to the information manifested through the 33/ISR procedure sheet. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Residents in the country who make payments for interest to residents abroad arising from credit instruments placed in a country with which Mexico has a treaty to avoid double taxation. Within thirty days following any modification to the information provided.

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

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

1. Log in to the SAT Portal at the link mentioned in the "Where can I submit it?" section and select the Credit Instruments section.
2. Go to the Change or Modification Notice option.
3. In the Steps to Follow section, go to My Portal, enter your RFC and Password, followed by Log in.
4. Select the options Internet Services / Service or requests / Request.
5. Fill out the Notice Service form as follows: In the Service Description section, on the Procedure tab, select the tag 34/ISR NOTICE MODIFY DATA; In Directed to: ACPPFGC of SAT; In *Subject: Notice to inform about modifications to the information manifested through the 33/ISR procedure sheet; In Description: briefly explain what the request you are making is about; attach the scanned documents, indicated in the "What requirements must I meet?" section, for this choose Browse, select the digitized document in PDF format, and choose Upload.
6. Press the Send button; your request will be automatically generated with the procedure folio number and you will obtain your receipt acknowledgment.

700 OFFICIAL GAZETTE Friday, July 17, 2026

What requirements must I meet?

1. Procedure Request Format 34/ISR Notice of modifications to the information manifested through the 33/ISR procedure sheet, 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 "Continue to Site" section / choose "More procedures and services" / click on the "Large Taxpayers" option / select "AGGC-AGH procedure request formats, contained in Annex 1 of the RMF" / click on the "LISR" option and choose the format to which the procedure you will submit belongs.
2. Instrument to prove the legal representative's personality or power of attorney signed before two witnesses and ratified before the tax authorities or a Public Notary.
3. 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, if the requested requirements are met, the Notice will be considered submitted.

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 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. 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 30 of the CFF; 166 and 171 of the LISR; Rule 3.18.20. of the RMF.

...

Friday, July 17, 2026 OFFICIAL GAZETTE 701

37/ISR Notice through which information on the derivative financial transaction entered into is provided.

Procedure

Service	Description of procedure or service	Amount
	Submits this notice to provide information on the derivative financial transaction entered into.	Free
	Payment of rights	Cost:

Who can request the procedure or service? Foreign residents who must provide the resident in the country with the data necessary to calculate the Income Tax (ISR), when this data cannot be obtained directly from the derivative financial transaction entered into.

When is it submitted? When required.

Where can I submit it? Before the ACPPFGC of the AGGC, through the AGGC's Official Parts Office located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P. 06300, Mexico City, with an attention schedule from Monday to Friday from 08:00 to 14:30 hrs.

Before the ACPPH of the AGH, through the AGH's Official Parts Office located at Av. Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P. 06300, Mexico City, with an attention schedule from 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?

1. Go to the Official Parts Office corresponding to you, mentioned in the section "Where can I submit it?"
2. Deliver the requested documentation in the section "What requirements must I meet?"
3. Receive the Request Format for procedure 37/ISR Notice through which information on the derivative financial transaction entered into is provided, stamped as a receipt acknowledgment.

What requirements must I meet?

1. Request Format for procedure 37/ISR Notice through which information on the derivative financial transaction entered into is provided, 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 for procedure AGGC-AGH, contained in Annex 1 of the RMF" / click on the option "LISR" and choose the format to which the procedure you will submit belongs.
2. Copy of the supporting documentation signed under oath by the foreign resident.
3. Instrument to prove 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).
4. 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? Not applicable.

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.

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.

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 at the end of the procedure or service? Request Format for procedure 37/ISR Notice through which information on the derivative financial transaction entered into is provided, stamped as a receipt acknowledgment.

What is the validity of the procedure or service? 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
	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 16-A, 18 and 19 of the CFF; 163 of the LISR; Rules 1.1., 2.1.7. and 3.18.8. of the RMF.

702 OFFICIAL GAZETTE Friday, July 17, 2026

38/ISR Notice of designation of representative in Mexico to not present fiscal report when the alienation of shares or securities is exempt under the terms of treaties to avoid double taxation.

Procedure

Service	Description of procedure or service	Amount
	Submits this notice of designation of representative in Mexico to not present fiscal report when the alienation of shares or securities is exempt under the terms of treaties to avoid double taxation.	Free
	Payment of rights	Cost:

Who can request the procedure or service? The designated representative person under the terms of article 174 of the Income Tax Law, by foreign residents who alienate shares or securities that represent the ownership of assets.

When is it submitted? Within thirty days following the designation of the representative.

In the case of banks and financing entities resident in foreign countries, as well as pension and retirement funds that meet the requirements of article 153 of the Income Tax Law, in the month immediately following the last day of the fiscal year in question.

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?

1. Enter the SAT Portal at the link mentioned in the section "Where can I submit it?" and select the section Notices.
2. Go to the option Notice of designation of legal representative in Mexico to not present fiscal report of alienation of shares or securities when exempt under the terms of treaties to avoid double taxation.
3. In the section Steps to follow, enter My portal, enter your RFC and Password, followed by Log in.
4. Choose the options Internet Services / Service or requests / Request.

Friday, July 17, 2026 OFFICIAL GAZETTE 703

5. Fill out the Notice Service form, according to the following: In the section Service Description, in the Procedure tab, select 38/ISR REPRESENT LEGAL MEXICO; in Directed to: ACPPFGC of the SAT; in *Subject: Notice of designation of representative in Mexico to not present fiscal report when the alienation of shares or securities is exempt under the terms of treaties to avoid double taxation; 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 Upload.
6. Press the Send button; your request will be automatically generated with the procedure attention folio number and you will obtain your receipt acknowledgment.

What requirements must I meet?

1. Request Format for procedure 38/ISR Notice of designation of representative in Mexico to not present fiscal report when the alienation of shares or securities is exempt under the terms of treaties to avoid double taxation, 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 for procedure AGGC-AGH, contained in Annex 1 of the RMF" / click on the option "LISR" and choose the format to which the procedure you will submit belongs.
2. Certificate of residence of the foreign resident taxpayer who carried out the alienation of shares.
3. Instrument to prove the personality of the legal representative or power of attorney signed before two witnesses and ratified signatures before the tax authorities or Public Notary.
4. 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? Have a Password.

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.

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.

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 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	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
	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 4, 153, 161 and 174 of the LISR; 6 and 283 of the RLISR; Rules 3.18.27. and 3.18.39. of the RMF.

704 OFFICIAL GAZETTE Friday, July 17, 2026

39/ISR Notice that must be submitted by the foreign resident who alienates shares issued by a society resident in Mexico, due to the reorganization, restructuring, merger, spin-off or similar operation that is carried out.

Procedure

Service	Description of procedure or service	Amount
	Submits the notice if you are a foreign resident and alienated shares issued by a society resident in Mexico, due to the reorganization, restructuring, merger, spin-off or similar operation that has been carried out.	Free
	Payment of rights	Cost:

Who can request the procedure or service? Individuals and legal entities resident in foreign countries who alienate shares issued by a society resident in Mexico, due to the reorganization, restructuring, merger, spin-off or similar operation that is to be carried out.

When is it submitted? Within the month prior to the alienation being carried out.

Where can I submit it? Before the ACPPFGC of the AGGC, through the AGGC's Official Parts Office, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P 06300, Mexico City, in an attention schedule from Monday to Friday from 08:00 to 14:30 hrs.

Before the ACPPH of the AGH, through the AGH's Official Parts Office located at Av. Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P. 06300, Mexico City, in an attention schedule from 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?

1. Go to the Official Parts Office corresponding to you, mentioned in the section "Where can I submit it?"
2. Deliver the requested documentation in the section "What requirements must I meet?"
3. Receive the Request Format for procedure 39/ISR Notice that must be submitted by the foreign resident who alienates shares issued by a society resident in Mexico, due to the reorganization, restructuring, merger, spin-off or similar operation that is carried out, stamped as a receipt acknowledgment.

What requirements must I meet?

1. Request Format for procedure 39/ISR Notice that must be submitted by the foreign resident who alienates shares issued by a society resident in Mexico, due to the reorganization, restructuring, merger, spin-off or similar operation that is carried out, 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 for procedure AGGC-AGH, contained in Annex 1 of the RMF" / click on the option "LISR" and choose the format to which the procedure you will submit belongs.
2. In the case of reorganization or restructuring, as well as merger, spin-off or similar operation, the documents referred to in article 286, fractions I, II and III of the RLISR must be attached.
3. When it comes to mergers or spin-offs or similar operations that do not imply restructuring or reorganization, only the documentation referred to in article 286, fraction III of the cited Regulation must be attached.
4. Working paper containing the procedure and calculation of the determination of the gain or loss and, if applicable, the amount of ISR caused, from which the following information is derived:
   • Average cost per share of the shares transferred or alienated.
   • Original adjusted amount of the shares transferred or alienated.
   • Amount received as consideration for the shares transferred or alienated.
   • Exact date on which the alienation or transfer of the shares took place, or in its case, the date on which the assembly agreement takes effect, depending on whether it is reorganization, restructuring, merger or spin-off or similar operation.
5. Attach the supporting documentation in which your operation of reorganization, restructuring, merger, spin-off or similar operation, as applicable, finds support.
6. Organizational chart of the group to which the alienated resident Mexican issuer society belongs.
7. Instrument to prove 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).
8. 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.

Friday, July 17, 2026 OFFICIAL GAZETTE 705

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? Immediate procedure.

Will the 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 presented and, in case of meeting the requested requirements, the Notice will be considered submitted.

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 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	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
	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 receipt acknowledgment you obtain in this procedure is issued without prejudging whether the information was presented complete, without errors, in a manner different from that indicated for its presentation, the veracity of the data recorded, nor compliance within the established deadlines.
• The tax authorities reserve the right to exercise the verification powers indicated in the CFF, regarding the information presented.

Legal Basis Articles 18 and 19 of the CFF; 161 of the LISR; 286 and 289 of the RLISR; Rules 1.1., 2.1.7. and 3.18.37. of the RMF.

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.

Procedure

Service	Description of procedure or service	Amount
	Submits this 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.	Free
	Payment of rights	Cost:

Who can request the procedure or service? If you are a withholding legal entity and alienate shares or securities, free of charge or at a price lower than or equal to market price, to your workers.

When is it submitted? By February 15 of each year at the latest.

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

706 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?

1. Enter the SAT Portal, at the link in the section "Where can I submit it?"
2. Upon entering, register your RFC and Password, and choose Log in.
3. Select the options: Internet Services / Service or requests / Request and an electronic form will appear.
4. Fill out the electronic form as follows: 4.1. In the section Service Description, in the Procedure tab, select 40/ISR ACQUISITION OF SHARES; 4.2. In Directed to: SAT; in Subject: 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; in the section Description: indicate the reason for the submission of the notice. 4.3. If you wish to attach information related to the service, select the Attach File / Examine button, select the digitized document in PDF format and choose Upload.
5. Press the Send button, and the Receipt Acknowledgment containing the folio of the procedure carried out is generated, print it or save it.

What requirements must I meet? Digitized file containing:

1. Request Format for procedure 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, contained in Annex 1, duly completed and signed, which you can download following the following steps: enter the SAT portal at the website www.sat.gob.mx / click on the tab "Continue to site", choose "More procedures and services" / click on the option "Large Taxpayers" / click on the tab "Financial sector" / click on the tab "Credit titles" / click on "Notice for the acquisition of shares free of charge, price lower than or equal to market" / Requirements: / click on "Digitized file containing:" / click on "Format".
2. In the case of residents in foreign countries or foreigners resident in Mexico, they must accompany the notarial document with which the legal representative has been designated for tax purposes.

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? Immediate procedure.

Will the 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 verify that the notice is presented on time, the data is correct, and if applicable, its tax situation will be updated.

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 at the end of the procedure or service? Receipt acknowledgment.

What is the validity of the procedure or service? One year.

Friday, July 17, 2026 OFFICIAL GAZETTE 707

ATTENTION CHANNELS

Inquiries and Questions

Complaints and Reports

MarcaSAT 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, 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

Not applicable.

Legal Basis

Articles 17-D of the CFF; 94, 99 and 154 of the LISR; Rule 3.12.1. of the RMF.

41/ISR Notice that must be filed in the months of January and February of each year, regarding the option of non-withholding of ISR for the use or temporary enjoyment of real estate assets by residents in the United States of America.

Procedure

Service

Description of the procedure or service Amount

File this notice in January and February of each year, regarding the option of non-withholding of ISR for the use or temporary enjoyment of real estate assets by residents in the United States of America.

Free

Payment of

rights

Cost:

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

Residents for tax purposes in the United States of

America, who opt to determine the ISR on a net

basis when they obtain income from the use or temporary

enjoyment of their real estate assets.

In the months of January and February of each year.

Where can I file it? On the SAT Portal: http://www.sat.gob.mx/portal/public/tramites/residentes-en-el-extranjero

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

1. Enter the link mentioned in the section Where can I file it? then select the option Net Bases, followed by Notice of continuation of non-withholding of ISR for use or temporary enjoyment of real estate assets by residents in the USA.
2. Enter My portal with your RFC and Password, followed by Log in.
3. Select the options Internet Services / Service or requests / Request.
4. Fill out the Notice Service form as follows: In the Service Description section, on the Procedure tab, select the label 41/ISR RENEWAL NET BASES; in Directed to: ACAJNI of the SAT; in *Subject: Renewal Net Bases; in Description: briefly explain what the request you are making 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 Upload.
5. Press the Send button; automatically your request will be generated with the procedure tracking number and you will receive your receipt of receipt.

708 OFFICIAL GAZETTE Friday, July 17, 2026

6. To follow up on your procedure, enter My portal, with your RFC and Password, followed by Log in.
7. Select the options Internet Services / Service or requests / Request
8. Choose the option query and enter your assigned folio number, followed by Search; you can verify the status of the procedure.
9. The authority will have a period of three months to make any information request regarding your request, or to resolve your procedure.
10. In case of having an information request, you will have a period of ten days to resolve it.
11. In case that within the ten-day period you do not comply with any of the requirements, your request will be automatically cancelled, so you will have to resubmit your procedure.

What requirements must I meet?

1. Format of Request for procedure 41/ISR Notice that must be filed in the months of January and February of each year, regarding the option of non-withholding of ISR for the use or temporary enjoyment of real estate assets by residents in the United States of America, contained in Annex 1, duly filled out 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 the option "Individuals" or "Companies" / select "Residents abroad without permanent establishment in Mexico" / click on the option "Additional information / choose the link Residents abroad / click on the section Net Bases / Related Documents and choose the format to which the procedure you will file belongs.
2. Instrument to prove the personality of the legal representative or power of attorney signed before two witnesses and ratified before the tax authorities or Public Notary.
3. 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?

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?

With the folio number of your request in My portal. No.

Resolution of the procedure or service

This procedure concludes with the publication of a list that appears on the SAT Portal, this publication contains a list that is integrated with residents abroad who opted to determine the tax on a net basis during the exercise.

Maximum period for the SAT to resolve the procedure or service

Maximum period for the SAT to request additional information

Maximum period to comply with the

requested information

Three months. Three months. Ten days.

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

What is the validity of the procedure or service?

Receipt of receipt. For fiscal exercise.

ATTENTION CHANNELS

Inquiries and Questions

Complaints and Reports

MarcaSAT 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, 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.

Friday, July 17, 2026 OFFICIAL GAZETTE 709

Additional Information

In order for the tax authority to be 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 procedure sheet. However, when by error you have filed your procedure or service, selecting a different label than the one indicated in this sheet for the case of clarification, the period 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 filed on the date it was received in accordance with what is indicated in your receipt of reception.

Legal Basis

Articles 18, 19 and 37 of the CFF; 4 and 158 of the LISR; 6 of the RLISR; MEXICO-USA AGREEMENT ART. 6; Rule 3.18.5. of the RMF.

...

43/ISR Request for authorization to defer the payment of ISR derived from the restructuring referred to in article 161 of the Income Tax Law.

Procedure

Service

Description of the procedure or service Amount

Request this authorization to defer the payment of ISR derived from the restructuring referred to in article 161 of the Income Tax Law.

Free

Payment of

rights

Cost:

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

Legal entities resident abroad that alienate shares.

Prior to the restructuring.

Where can I file it? Before the ACAJNI or the ACAJNGC of the AGGC, through the Official Office of the AGGC, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Colonia Guerrero, Postal Code 06300, Cuauhtémoc Municipality, Mexico City, in an attention schedule from Monday to Friday from 08:00 to 14:30 hrs.

Before the ACAJNH of the AGH, through the Official Office of the AGH, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Colonia Guerrero, Postal Code 06300, Cuauhtémoc Municipality. Mexico City, in an attention schedule of Monday to Friday 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?

1. Go to the Official Office that corresponds to you mentioned in the section Where can I file it?
2. Deliver the documentation requested in the section What requirements must I meet?
3. Receive and keep Format 43/ISR Request for authorization to defer the payment of ISR derived from the restructuring referred to in article 161 of the Income Tax Law, stamped, as a receipt of receipt; after the three-month period has passed, the authority will issue the resolution, or an information request; in case that an information request is issued to you, you will have a period of ten days to comply with it, which will be computed from the day following that in which its notification has taken effect; in case that within that period you do not comply with what is required by the authority, your request will be considered not filed.
4. In accordance with article 37 of the CFF when the tax authority requires you to comply with the omitted requirements or provide the necessary elements to resolve the procedure, the three-month period will begin to run from when the request has been complied with; the resolution of the procedure will be notified to you by any of the forms established in article 134 of the CFF.
5. You can follow up on your procedure with the folio number found on the receipt of receipt, in the SAT office where you carried out your procedure.

710 OFFICIAL GAZETTE Friday, July 17, 2026

What requirements must I meet?

1. Format 43/ISR Request for authorization to defer the payment of ISR derived from the restructuring referred to in article 161 of the Income Tax Law, contained in Annex 1, duly filled out and signed, which you can download according to the following steps: enter the link https://www.sat.gob.mx/portal/public/tramites/residentes-en-el-extranjero / click on "Alienation of Shares" / select "Request for authorization to defer the payment of ISR derived from the restructuring referred to in article 161 of the Income Tax Law" / select the option "Format" which will redirect you to the format.
2. Organizational chart of the group where the direct and indirect shareholding of the societies that make up said group is evident before and after the restructuring.
3. Shareholding or participation certificates in the social capital signed, under oath, by the legal representatives of the societies that make up the group that is being restructured, duly apostilled or legalized, as the case may be. The information contained in said certificates must allow the authority to precisely determine the shareholding or participation in the social capital directly, the number of shares or social parts, as well as whether the shares have voting rights or not and whether they are or are not placed among the large investor public. For the purposes of this point, the documentation with which the legal representation of the person signing the shareholding certificates is accredited must be attached.
4. Residency certificates of the alienating and acquiring societies involved in the restructuring, issued by the competent authority of the country in which they reside for tax purposes.
5. In case that the issuing society of the shares subject to the authorization is not the one filing the procedure, the declaration of the legal representative of the issuing society of the shares subject to the authorization must be presented, in which it assumes the obligation to inform the tax authority of any change in its shareholder register.
6. Declaration that the alienator and the acquirer are not subject to a preferential tax regime.
7. In case that the alienator or the acquirer reside in a country with which Mexico does not have in force a broad agreement on the exchange of tax information, the written document must be presented stating that the foreign tax authorities have been authorized to provide the Mexican authorities with information about the operation for tax purposes.
8. Working papers in .xlsx format with the determination of the ISR to be deferred.
9. Instrument to prove representation (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified before the tax authorities or Public Notary (original and simple copy for comparison).
10. Official identification.
11. When the representation has been granted abroad, a complete and legible simple copy of the public document issued which must be presented legalized or apostilled and accompanied, if applicable, by translation into Spanish by an authorized expert.
12. Draft of the documentation that supports the alienation of the shares for which the authorization is requested. In said documentation, the following legend must be included: This document constitutes only a draft that the parties must celebrate once the authorization for the deferral is obtained in the terms of article 161 of the Income Tax Law.
13. Report of relevant operations related to the restructuring, celebrated within the five years immediately prior to the request for authorization.
14. The taxpayer must appoint a legal representative in the terms of Title V of the Income Tax Law and present, before the tax authorities, a report formulated by a public accountant registered before said authorities, in the terms indicated by the RLISR and the general rules to that effect issued by the SAT, in which it indicates that the calculation of the tax was carried out in accordance with the tax provisions, the business segments and trade of the issuing and acquiring societies and certifies that said societies consolidate their financial statements, in accordance with the provisions that regulate them in accounting and financial matters, or that they are obliged to apply. Likewise, the taxpayer must comply with the requirements established in the RLISR.

• 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?

In the SAT office where you carried out your procedure, with the receipt of receipt of your Format 43/ISR Request for authorization to defer the payment of ISR derived from the restructuring referred to in article 161 of the Income Tax Law, stamped.

No.

Friday, July 17, 2026 OFFICIAL GAZETTE 711

Resolution of the procedure or service

In case that you meet all the requirements, the legal entity will obtain the authorization letter. The compliance with the requirements established in this procedure sheet does not limit that the competent authorities can, based on the analysis of the information and documentation provided and in the exercise of their powers, issue a duly founded and motivated resolution denying the authorization. The resolution that authorizes the deferral of the payment of the ISR may be conditioned to the compliance with requirements that the issuing authority deems convenient. The request for authorization must be resolved in a period of three months, after which period has passed without the resolution being notified, the interested party may consider that the authority resolved negatively and file the means of defense at any time subsequent to said period, while the resolution is not issued. The resolution of the procedure will be notified to you by any of the forms established in article 134 of the CFF.

Maximum period for the SAT to resolve the procedure or service

Maximum period for the SAT to request additional information

Maximum period to comply with the

requested information

Three months. Three months. Ten days.

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

What is the validity of the procedure or service?

Authorization resolution. In case, resolution denying the authorization. Until such time as the shares for which the authorization to defer the payment of ISR is requested, do not leave the group of societies. It will also be understood that the shares are outside the group, when the issuing and acquiring societies of the shares, cease to consolidate their financial statements in accordance with the provisions that regulate the taxpayer in accounting and tax matters or that they are obliged to apply.

ATTENTION CHANNELS

Inquiries and Questions

Complaints and Reports

MarcaSAT 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, Monday to Friday from 09:00 to 18:00 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

Authorizations will only be granted prior to the restructuring, and always that the consideration that derives from the alienation, consists only of the exchange of shares issued by the acquiring society of the shares that transmits, as well as that the alienator and the acquirer are not subject to a preferential tax regime or reside in a country with which Mexico does not have in force a broad agreement on the exchange of tax information. If the alienator or the acquirer reside in a country with which Mexico does not have in force a broad agreement on the exchange of tax information, the authorization can be obtained, always that the taxpayer presents a written document stating that the alienator or the acquirer has authorized the foreign tax authorities to provide the Mexican authorities with information about the operation for tax purposes. The authorization issued will become void when the mentioned information is not effectively exchanged, which, if applicable, is requested from the country in question, or when the tax authority, in the exercise of its verification powers, detects that the restructuring or, in its case, the relevant operations related to it, celebrated within the five years immediately prior, together with those celebrated within the five years immediately subsequent to the granting of the authorization in question, lacked a business reason or that the exchange of shares generated an income subject to a preferential tax regime. Authorizations may be conditioned to the compliance with the requirements established for such effect in the RLISR and in the resolutions issued by the tax authorities.

Legal Basis

Articles 18, 18-A, 19, 37 and 134 of the CFF; 161 of the LISR; 281, 284 and 286 of the RLISR; Rules 1.1., 2.1.2., 2.1.7., 2.1.15., 3.1.16., 3.18.12., 3.18.29. and 3.18.38. of the RMF.

712 OFFICIAL GAZETTE Friday, July 17, 2026

44/ISR Notice to inform that the shares subject to the authorization have not left the group.

Procedure Service Description of the procedure or service Amount Submits this notice to inform that the shares subject to the authorization granted under Article 161 of the Income Tax Law have not left the group. Free Payment of rights Cost: Who can request the procedure or service? When is it submitted? Moral persons authorized to defer the payment of income tax derived from the gain on the alienation of shares within a group referred to in Article 161 of the Income Tax Law. Within the first fifteen days of the month of March of each year, after the date on which the alienation was carried out, during all years in which the shares subject to the authorization remain within the group. Where can I submit it? Before the ACPPFGC of the AGGC, through the Official Records Office of the AGGC located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P. 06300, Mexico City, with an attention schedule from Monday to Friday from 08:00 to 14:30 hrs. Before the ACPPH of the AGH, through the Official Records Office of the AGH located at Av. Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P. 06300. Mexico City with an attention schedule from Monday to Friday 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?

1. Go to the Official Records Office corresponding to you, mentioned in the section Where can I submit it?
2. Deliver the requested documentation in the section What requirements must I meet?
3. Receive the Request Format for procedure 44/ISR Notice to inform that the shares subject to the authorization have not left the group, stamped as a receipt acknowledgment. What requirements must I meet?
4. Request Format for procedure 44/ISR Notice to inform that the shares subject to the authorization have not left the group, contained in Annex 1, duly completed and signed by the legal representative of the requesting moral person, 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 for procedure AGGC-AGH, contained in Annex 1 of the RMF" / click on the option "LISR" and choose the format to which the procedure you will submit belongs.
5. Shareholding certificates or participation in the social capital of the issuing society of the shares subject to the authorization and of the societies that make up the group to which it belongs, signed under oath, by their legal representatives duly accredited before the authority, updated to December of the year prior to the date of presentation of the information referred to in Article 161, antepenultimate paragraph of the Income Tax Law. The information contained in said certificates must allow the authority to precisely determine the shareholding or participation in the social capital, the number of shares or social parts, as well as whether the shares have voting rights or not and whether they are placed among the large investing public or not.
6. Organizational chart of the group to which the societies subject to the authorization belong, in which the direct and indirect shareholding of the societies of the group is evident, and in particular, that of the issuers subject to the authorization, updated to December of the year prior to the date of presentation of the information referred to in Article 161, antepenultimate paragraph of the Income Tax Law.
7. 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).
8. 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.

Friday, July 17, 2026 OFFICIAL GAZETTE 713

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. 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 at the end of the procedure or service? What is the validity of the procedure or service? Receipt acknowledgment. Annual.

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. 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 acknowledgment will be issued without prejudging whether the information was presented complete, without errors, in a manner different from that indicated for its presentation, to the veracity of the data recorded nor to compliance within the established deadlines. The tax authorities reserve their right to exercise the verification powers indicated in the CFF, regarding the information presented. It will be presumed that the shares left the group if you do not present on time the supporting documentation that supports that the shares subject to the authorization have not left the group of societies. Legal Basis Articles 18 of the CFF; 161 of the LISR; 286 and 287 of the RLISR; Rules 1.1., 2.1.7. and 3.18.30. of the RMF.

45/ISR Request for authorization of newly created multiple-object societies (SOFOM).

Procedure Service Description of the procedure or service Amount Submits this request for authorization so that newly created multiple-object societies are considered as members of the financial system, for the purposes of the Income Tax Law. Free Payment of rights Cost: Who can request the procedure or service? When is it submitted? Multiple-object societies (SOFOM) of new creation, according to rule 3.1.9., first paragraph of the RMF. When you require it. Where can I submit it? Before the ACAJNI or the ACAJNGC of the AGGC, through the Official Records Office of the AGGC, in the case of subjects under its competence, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, C.P. 06300, Borough Cuauhtémoc, Mexico City, in an attention schedule from Monday to Friday from 08:00 to 14:30 hrs. In the case of other subjects, before the Official Records Office of the Decentralized Legal Administration that corresponds to your tax residence, in an attention schedule from Monday to Friday from 08:00 to 14:30 hrs.

714 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?

1. Go to the Official Records Office corresponding to you, mentioned in the section Where can I submit it?
2. Deliver the requested documentation in the section What requirements must I meet?
3. Receive and keep the Request Format for procedure 45/ISR Request for authorization of newly created multiple-object societies (SOFOM) stamped, as a receipt acknowledgment.
4. The authority will issue the resolution, or a request for information.
5. In case a request for information is issued, you will have a period of ten days to comply, counted from the day following that in which its notification took effect. In case that in that period you do not comply with what was requested by the authority, your request will be considered not submitted.
6. According to Article 37 of the CFF, when the tax authority requires you to comply with omitted requirements or provide the necessary elements to resolve the procedure, the time limit to resolve the inquiry will begin to run from when the request or requests have been complied with.
7. Once the requirement or requirements have been met, 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.
8. You can follow up on your procedure with the folio number found in the receipt acknowledgment, calling the phone number specified in the section How can I follow up on the procedure or service? What requirements must I meet?
9. Request Format for procedure 45/ISR Request for authorization of newly created multiple-object societies (SOFOM), 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 tab "Procedures and services" / choose "More procedures and services" / subsequently click on the option "Large taxpayers" / select "SOFOM (Authorization)" / in the section "Authorization" select "Authorization of newly created multiple-object societies" / select the option "Format" that will redirect you to the format.
10. In the case of the first exercise, present the pro forma income statements and financial position statements, of the first exercise and of the three immediate subsequent exercises in digitized file.
11. In the case of the second exercise, present the following: The income statements and financial position statements, of the immediate previous exercise and the notes relative to them in digitized file. The pro forma income statements and financial position statements, of the second exercise and of the two immediate subsequent exercises in digitized file.
12. In the case of the third exercise, present the following: The income statements and financial position statements, of the two immediate previous exercises and the notes relative to them in digitized file. The pro forma income statements and financial position statements, of the third exercise and of the immediate subsequent one in digitized file.
13. In the case of the second and third exercise, work paper in xls format detailing that the percentage of accounts and documents receivable derived from the activities that must constitute their social object with respect to their total assets, or the percentage of income derived from said activities and the alienation or administration of credits granted by them with respect to their total income, is at least 10% higher than the percentage of the immediate previous exercise.
14. The income statements and financial position statements must be presented in comparative form by monthly periods and be signed, under oath, by the legal representative of the SOFOM in question; in the case that the financial statements had been audited by a public accountant registered under the terms of Article 52 of the CFF, they must also be signed by this person. These statements may be prepared according to Annex 17 Series D Criteria relative to the basic financial statements for Regulated Multiple-Object Financial Societies of the General Provisions applicable to general deposit warehouses, exchange houses, credit unions and regulated multiple-object financial societies, in force.
15. Organizational chart of the group to which the SOFOM belongs in which the entities that make it up appear, as well as the percentages of direct and indirect shareholding, from the ultimate controlling entity that in its case heads the direct or indirect ownership of the SOFOM, up to the last entity or figure in which the SOFOM participates directly or indirectly. The organizational chart must also indicate the tax residence of the shareholders in its entirety.
16. Instrument to accredit the personality of the legal representative or power of attorney signed before two witnesses and ratified signatures before the tax authorities or Public Notary.
17. 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 715

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 Request Format for procedure 45/ISR Request for authorization of newly created multiple-object societies (SOFOM). No. Resolution of the procedure or service In case all requirements are met, you will obtain the authorization letter. The compliance with the requirements established in this procedure sheet does not limit that the competent authorities may, based on the analysis of the information and documentation provided and in the exercise of their attributes, issue a duly founded and motivated resolution denying the authorization. The resolution that authorizes newly created SOFOMs to be considered as members of the financial system for purposes of the Income Tax Law, may be conditioned to the compliance with requirements that the issuing authority deems convenient. The request for authorization must be resolved within a period of three months, after which period without the resolution being notified, the interested party may consider that the authority resolved negatively and file the means of defense at any time subsequent to said period, while the resolution is not issued. Once the request for authorization is resolved, the notification will be made by one of the forms established in 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 Three months. Three months. Ten days. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Authorization resolution. In its case, resolution denying the authorization. That which is determined in the resolution issued on the request for authorization.

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 different 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 08:30 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 For the purposes of this procedure sheet, the ultimate controlling entity will be considered that entity or legal figure that is not a subsidiary of another company, is obliged to prepare, present and reveal consolidated financial statements under the terms of financial information standards or its shares are placed among the large investing public. Legal Basis Articles 18, 18-A, 19, 37 and 134 of the CFF; 7, third and fourth paragraphs of the LISR; Rules 1.1., 2.1.7., 3.1.9. and 3.1.10. of the RMF.

716 OFFICIAL GAZETTE Friday, July 17, 2026

48/ISR Quarterly report on payments made to residents abroad for interest at the withholding rate of 4.9%.

Procedure Service Description of the procedure or service Amount Submits this quarterly report to inform about payments made to residents abroad for interest at the withholding rate of 4.9%. Free Payment of rights Cost: Who can request the procedure or service? When is it submitted? Residents in the country who make payments for concept of interests to residents abroad coming from credit instruments placed in a country with which Mexico has celebrated a treaty to avoid double taxation. Within the first fifteen days of the months of January, April, July and October of each fiscal year. Where can I submit it? On the SAT Portal: https://www.sat.gob.mx/portal/public/tramites/residentes-en-el-extranjero

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

1. Enter the SAT Portal at the link mentioned in the section Where can I submit it? and select the section Others.
2. Go to the option Quarterly report on interest payments at the 4.9% rate.
3. In the section Follow steps enter My portal, enter your RFC and Password, followed by Log in.
4. Choose the options Internet Services / Service or requests / Request.
5. Fill out the Service Form as follows: In the section Service Description, in the tab Procedure select 48/ISR NOTICE OF INTEREST PAYMENT; in Directed to: ACPPFGC of SAT; in *Subject: Quarterly report on payments made to residents abroad for concept of interest at the withholding rate of 4.9%; 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 and choose Upload.
6. Press the Send button; automatically your request will be generated with the folio number of the attention procedure and obtain your receipt acknowledgment. What requirements must I meet?
7. Request Format for procedure 48/ISR Quarterly report on payments made to residents abroad for concept of interest at the withholding rate of 4.9%, 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 for procedure AGGC-AGH, contained in Annex 1 of the RMF" / click on the option "LISR" and choose the format to which the procedure you will submit belongs.
8. Instrument to accredit the personality of the legal representative or power of attorney signed before two witnesses and ratified signatures before the tax authorities or Public Notary.
9. 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? 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 report will be considered submitted.

Friday, July 17, 2026 OFFICIAL GAZETTE 717

Maximum deadline for SAT to resolve the procedure or service Maximum deadline for SAT to request additional information Maximum deadline to comply with requested information Immediate procedure. N/A. N/A.

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

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

ATTENTION CHANNELS Inquiries and doubts Complaints and reports SAT Hotline Monday through 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, Monday through Friday from 09:00 to 18:00 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 SAT Hotline 55 627 22 728 option 8.

Additional Information For purposes of reporting the corresponding information for the relevant quarter, quarters are counted starting from the month of January; therefore, the first quarter will contain information relating to the months of January, February, and March; the second, that corresponding to the months of April, May, and June; the third, that relating to the months of July, August, and September; and finally, the fourth quarter, that information relating to the months of October, November, and December.

Related persons are considered those where one has an interest in the business of the other, there are common interests between both, or a third person has an interest in the businesses or assets of those parties.

Legal Basis Articles 166 and 171 of the Income Tax Law (LISR); Rule 3.18.20. of the Fiscal Miscellaneous Resolution (RMF).

... 50/ISR Notice of Alienation of Shares Derived from an International Restructuring. Procedure Service Description of procedure or service Amount Submit this notice to provide information and documentation related to the alienation of shares derived from an international restructuring. Free Payment of rights Cost: Who can request the procedure or service? When is it submitted? Residents in Mexico or residents abroad with a permanent establishment in the country. Before the alienation of shares takes place within the same group, derived from an international restructuring referred to in Article 176, twenty-second paragraph, of the Income Tax Law. Within thirty days following the date on which the restructuring ends. Within two years following the date on which the restructuring ended, in the month of February. Where can I submit it? Before the ACPPFGC of the AGGC, through the Official Records Office of the AGGC located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, with an attention schedule from Monday to Friday from 08:00 to 14:30 hrs. Before the ACPPH of the AGH, through the Official Records Office of the AGH located at Av. Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, with an attention schedule from Monday to Friday from 08:00 to 14:30 hrs.

718 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?

1. Go to the Official Records Office corresponding to you mentioned in the section "Where can I submit it?"
2. Deliver the requested documentation in the section "What requirements must I meet?"
3. Receive and keep the stamped Request Format for Procedure 50/ISR Notice of Alienation of Shares Derived from an International Restructuring, as a receipt of acknowledgment.

What requirements must I meet?

1. Prior to the restructuring, Request Format for Procedure 50/ISR Notice of Alienation of Shares Derived from an International Restructuring, 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 for Procedures 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, accompanied by what is indicated below: The documentation referred to in Article 176, twenty-second paragraph, numerals 1 and 2 of the Income Tax Law. For purposes of numeral 2, you must accompany your detailed explanation of the motives and reasons why the international restructuring will take place, the following: The financial statements of the persons, entities, or legal figures that will intervene in the restructuring. Copy of the income tax returns or their equivalent for the last fiscal year of said persons, entities, or legal figures. Instrument to prove 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 tax authorities or Public Notary (original and simple copy for comparison). Official identification.
2. Within thirty days following the date on which the restructuring ends, Request Format for Procedure 50/ISR Notice of Alienation of Shares Derived from an International Restructuring, 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 for Procedures 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, accompanied by the documentation referred to in Article 176, twenty-second paragraph, numeral 3 of the Income Tax Law, as well as that indicated below: The organizational chart of the group to which the societies of the restructured group belong, in which the direct and indirect shareholding of the societies is evident, after the restructuring. The share ownership certificates of the societies that make up the group, signed on the date of their issuance, under oath by their legally accredited representatives. The minutes or corporate records duly apostilled or legalized, as applicable, where the carrying out of corporate acts carried out due to the international restructuring is recorded. The financial statements or pro forma financial statements, if applicable, of the persons, entities, or legal figures after the restructuring. Copy of the income tax returns or their equivalent of said persons, entities, or legal figures after the restructuring. Instrument to prove 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 tax authorities or Public Notary (original and simple copy for comparison). Official identification.
3. Regarding Article 176, twenty-second paragraph, numeral 4 of the Income Tax Law, within two years following the date on which the restructuring ended, you must present in the month of February, Request Format for Procedure 50/ISR Notice of Alienation of Shares Derived from an International Restructuring, 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 for Procedures 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, accompanied with the following documentation: The organizational chart of the group to which the societies of the restructured group belong, in which the direct and indirect shareholding of the societies is evident, after the restructuring.

Friday, July 17, 2026 OFFICIAL GAZETTE 719 The share ownership certificates of the societies that make up the group, signed on the date of their issuance, under oath by their legally accredited representatives. Instrument to prove 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 tax authorities or Public Notary (original and simple copy for comparison). 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? N/A.

TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I track the procedure or service? Will 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 presented information and, if the requested requirements are met, the Notice will be deemed submitted. Maximum deadline for SAT to resolve the procedure or service Maximum deadline for SAT to request additional information Maximum deadline to comply with requested information Immediate procedure. N/A. N/A. What document do I obtain upon completing the procedure or service? Receipt of acknowledgment. What is the validity period of the procedure or service? Indefinite. ATTENTION CHANNELS Inquiries and doubts Complaints and reports SAT Hotline Monday through 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, Monday through Friday from 09:00 to 18:00 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 SAT Hotline 55 627 22 728 option 8. Additional Information For more information on the topic, you can consult the following link: http://www.sat.gob.mx/portal/public/tramites/refipres The receipt of this procedure is issued without prejudging whether the information was presented complete, without errors, in a manner different from that indicated, regarding the truthfulness of the data entered nor compliance within the established deadlines. In accordance with the above, tax authorities reserve the right to exercise the verification powers indicated in the Federal Code of Fiscal Procedures (CFF), regarding the information presented. For purposes of this procedure sheet, the indicated declarations must be accompanied by the receipt of acknowledgment issued by the respective tax authorities and the documentation demonstrating that said tax was, if applicable, effectively paid. In the event that upon expiration of the thirty-day period following the end of the restructuring, residents in Mexico or residents abroad with a permanent establishment in the country do not have the income tax returns or their equivalent, they may present working papers relating to the determination of income tax arising from income generated by reason of the operation. In all cases, once the income tax returns or their equivalent of said persons, entities, or legal figures are presented, taxpayers must present this information in accordance with what is stated in this sheet. Legal Basis Article 176 of the LISR; Article 2 of the Regulations of the Income Tax Law (RLISR); Rules 1.1., 2.1.7. and 3.19.6. of the RMF.

720 OFFICIAL GAZETTE Friday, July 17, 2026 51/ISR Request for Authorization and Notice for Release of Obligation to Pay Expenses with Electronic Transfer, Named Check, Card, or Electronic Wallet. Procedure Service Description of procedure or service Amount Request authorization or submit notice to release yourself from the obligation to pay expenses with electronic media or check, when payments are made in towns or rural areas without financial services. Free Payment of rights Cost: Who can request the procedure or service? When is it submitted? Individuals who contribute under the regime of business and professional activities. Corporations. Regarding the Request for Authorization, when required and additionally the towns or rural areas without financial services are not included in the list published on the SAT Portal. Regarding the notice when required and additionally the towns or rural areas without financial services are included in the list published on the SAT Portal. 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? Regarding the request for authorization:

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 / Online Queries, Authorizations, Notices, and Tracking of Procedures / Authorizations / Authorization to Deduct Expenses in Cash in Rural Areas or Without Financial Services and in the section Steps to Follow click on Enter, or alternatively, select the following link: https://wwwmat.sat.gob.mx/tramites/login/19266/autorizacion-para-deducir-erogaciones-en-efectivo-en-zonas-rurales-o-sin-servicios-financieros
2. Enter your RFC, Password, captcha, and select Send, or alternatively, choose e.firma, select Search to add your Certificate and Private Key (.cer and .key), enter your Private Key Password, and select Send.
3. In case of registering your authorization for the first time, read the TERMS AND CONDITIONS OF USE OF THE QUERIES AND AUTHORIZATIONS SYSTEM - GENERAL CONDITIONS and choose I Accept.
4. Select Authorizations; in Modality the catalog expands and select Authorization for the release of the obligation to pay expenses, and choose Next.
5. Step 1 Applicant Data, verify that your data is correct, if not, carry out the corresponding procedure through official channels before continuing, and if correct select Next; Step 2 Related Persons, if applicable, enter the RFC of the person authorized to hear and receive notifications, select Search, next, enter the 10-digit phone number, where the person is easily locatable, and choose Add; in case the captured RFC is not valid, a message will appear indicating that the RFC was not found in the Expanded RFC system, please enter its data, in this case you must capture the correct one; the application allows you to register a maximum of 5 people to hear and receive notifications so you must repeat these steps until completed, the names of the people you added will appear, which you can delete if necessary by marking the box and selecting Delete. The form also allows you to register the data of involved persons, so, if you need to add them, you must select the Person Type: Individual, Corporation, or Resident Abroad, and enter the RFC or Fiscal Identification Number and choose Add; the application allows you to register a maximum of 5 involved persons, so you must repeat these steps until completed, the names of the people you added will appear, which you can delete if necessary by marking the box and selecting Delete, then choose Next; the system generates a temporary folio number, without legal validity; however, it will serve to identify the promotion. The official case number will be assigned at the moment you sign the promotion, so you will have a term of three natural days to conclude and sign, in case of non-compliance, the request will be deleted; Step 3 Enter Promotion Data, enter the following information: Amount of the operation or operations object of the promotion. In case the operation has no amount, leave the field at zero. Indicate all facts and circumstances related to the promotion and attach documents and information supporting such facts or circumstances. In case the space is insufficient, attach a PDF file with the rest of the information. Describe the business reasons that motivated the proposed operation. In case the space is insufficient, attach a PDF file with the rest of the information.

Friday, July 17, 2026 OFFICIAL GAZETTE 721

6. Choose Next; Step 4 Enter additional data, select Yes or No for each of the situations presented, review the captured information, and choose Next; Step 5 Select documents, activate the Related Documentation checkbox and choose Next; Step 6 Attach documents, in Document Type drop-down menu, select Related Documentation and choose Attach; click on Select, choose the document that will accompany your application, which is located on your computer, choose Open and then select Attach. The system will display a notice indicating that the Document was attached correctly. To confirm, choose View and then close the document, repeat Step 6 Attach documents, until you upload all necessary files, and choose Next; Step 7 Sign application, select Browse to add the Certificate and Private Key of your e.firma (.cer and .key), enter your Private Key Password and choose Sign; subsequently the system will generate in PDF format: i) Receipt of application acknowledgment, which includes the Subject Number with which you can consult the status of your request at any time, ii) Application form, iii) Terms and conditions acknowledgment and iv) Electronic signing certificate of documents.

7. To exit your tax mailbox, choose Log out.

In case you wish to send additional documentation, once you have registered your authorization request, enter: www.sat.gob.mx

1. Click on Procedures and services / More procedures and services / Compliance tools / Queries, authorizations, notices and follow-up of online procedures / Follow-up to procedures / Attach and send information and/or additional documentation after registering your online procedure and in the Steps to follow section click on Enter, or select the following link: https://wwwmat.sat.gob.mx/tramites/login/01324/incrementa-la-informacion-de-tu-tramite-de-consulta-de-autorizacion-en-linea

2. Enter your RFC, Password, captcha and select Send, or choose e.firma, select Browse to add your Certificate and Private Key (.cer and .key), enter your Private Key Password and select Send; in the Consult Subject section, enter the Subject Number with which your request was registered and choose Search, you can also perform the search by Subject Type or by Reception Date of the Promotion (Start Date and End Date).

3. To attach documentation, choose the request you wish to address, then select Consult Documents, in Document Type drop-down menu, select Related Documentation and choose Attach; click on Select, choose the document you wish to send, which is located on your computer, choose Open and then select Attach. The system will display a notice indicating that the Document was attached correctly. To confirm, choose View and then close the document, repeat this step until you have attached all necessary files; finally, select Browse to add the Certificate and Private Key of your e.firma (.cer and .key), enter your Private Key Password and choose Sign; subsequently the system will generate in PDF format: i) Receipt of application acknowledgment and ii) Electronic signing certificate of documents.

4. To exit your tax mailbox, choose Log out.

Regarding the notice:

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 / Queries, authorizations, notices and follow-up of online procedures / Notices / Notice for the release of the obligation to pay expenses with electronic transfer, nominative check, card or electronic wallet and in the Steps to follow section click on Enter, or select the following link: https://www.sat.gob.mx/portal/private/aplicacion/show-login-action

2. In My portal, enter your RFC, Password and choose Start session.

3. Select the option Internet Services / Service or requests / Request and a form will appear.

4. Complete the form as follows: In the Service Description section, in the Procedure tab choose option 51/ISR AVISO LIB PAGO Z-RURAL; in Directed to: SAT, in *Subject: Notice of procedure sheet 51/ISR of this Annex; Description: The notice established in procedure sheet 51/ISR of this Annex is presented. To attach the information related to the service, press Attach File / Browse, select the digitized document in PDF format and choose Upload.

5. Press the Send button, the Acknowledgment of receipt containing the folio of your notice is generated, print it or save it.

What requirements must I meet? For the authorization request, you must attach in a digital file in PDF format, the documentation and information that proves the following: That your payments made to suppliers are carried out in towns or rural zones, without financial services and the degree of isolation of the supplier with respect to the towns or rural zones where there would be financial services, as well as the means or transport infrastructure available to reach said towns or zones. Regarding the notice, the digital file in PDF format containing the documentation or elements that prove that expenses are carried out in towns or rural zones without financial services included in the list referred to in rule 3.15.14 must be presented.

722 OFFICIAL GAZETTE Friday, July 17, 2026

With what conditions must I comply? Have a Password. Have an e.firma. 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? Authorization: Enter the SAT Portal in the link: https://wwwmat.sat.gob.mx/tramites/login/01324/incre menta-la-informacion-de-tu-tramite-de-consulta-de￾autorizacion-en-linea Enter your RFC, Password, captcha and select Send, or choose e.firma, select Browse to add your Certificate and Private Key (.cer and .key), enter your Private Key Password and select Send; in the Consult Subject section, enter the Subject Number with which your request was registered and choose Search, you can also perform the search by Subject Type or by Reception Date of the Promotion (Start Date and End Date). The system will show the search result, in the last column on the right side (Status of Subject), you can view the status of your request. Once the authority resolves your authorization procedure, you will receive a notice in the contact means you have registered in the tax mailbox (text message or email) where you will be indicated that you have a pending notification. Notice: Immediate procedure. No. Resolution of the procedure or service Authorization: The resolution will be notified to you through the tax mailbox. It could be one of the following letters: Of request for information. Of authorization or Of denial of authorization. In case of being protected against the use of said mailbox, the notification will be personal. After the deadline for the authority to issue the corresponding resolution has passed, if applicable, fictitious denial will apply. Notice: Once you send the information, you will obtain your receipt acknowledgment. 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 Authorization: Three months. Notice: Immediate procedure. Authorization: At any time while no withdrawal is presented. Notice: Not applicable. Authorization: Ten days. Notice: Not applicable.

Friday, July 17, 2026 OFFICIAL GAZETTE 723

What document do I obtain upon completing the procedure or service? What is the validity of the procedure or service? Authorization: Resolution letter. Notice: Receipt acknowledgment. Authorization: It will be valid during the fiscal year in which it is granted, or in the immediately preceding fiscal year, when the resolution had been requested and it is granted within three months following the closing of the same. The authorization will be reviewed annually considering, development of the means or transport infrastructure and the degree of access to banking services in the town or rural zones in question, as well as changes in the circumstances that motivated the issuance of said authorization. Notice: Indefinite. ATTENTION CHANNELS Queries 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 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. 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 Authorization: The documentation and information must be digitized in PDF format and avoid that each file exceeds 4 MB. If the file size is larger, you must adjust it or divide it into several files that meet the size and specifications indicated. Avoid attaching files with the same name or with blank pages. Notice: Not applicable. Legal Basis Articles 17-K, 18, 18-A, 36-Bis and 37, first paragraph of the CFF; 27, fraction III, third paragraph and 147, fraction IV, third paragraph of the LISR; 42 and 242 of the RLISR; Rule 3.15.14. of the RMF. … 56/ISR Request for resolution to deduct interest on debts contracted with related parties. Procedure Service Description of the procedure or service Amount Request this resolution to deduct interest on debts contracted with related parties. Free Payment of rights Cost: variable Who can request the procedure or service? When is it presented? Legal entities. When you need it.

724 OFFICIAL GAZETTE Friday, July 17, 2026

Where can I present it? Before the ACFPT of the AGGC, through the Official Registry of the AGGC, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Colonia Guerrero, C.P. 06300, Cuauhtémoc Municipality, Mexico City, in an attention schedule from Monday to Friday from 08:00 to 14:30 hrs., according to the subjects of their competence. Before the ACAJNH of the AGH, through the Official Registry of the AGH, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Colonia Guerrero, C.P. 06300, Cuauhtémoc Municipality, Mexico City, with an attention schedule from Monday to Friday from 08:00 to 14:30 hrs., according to the subjects of their competence. INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

1. Go to the Official Registry corresponding to you, mentioned in the section Where can I present it?
2. Deliver the requested documentation in the section What requirements must I meet?
3. Receive and keep the Procedure Request Format 56/ISR Request for resolution to deduct interest on debts contracted with related parties stamped, as acknowledgment of receipt.
4. The authority will issue the resolution, or a request for information.
5. In case 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 case that in that deadline you do not comply with what is required by the authority, your request will be considered not presented.
6. According to article 37, third paragraph of the CFF when the tax authority requires you to comply with the omitted requirements or provide the necessary elements to resolve the procedure, the deadline to resolve the inquiry will start running from when the requirement or requirements have been fulfilled.
7. Once the requirement or requirements are fulfilled, 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.
8. You can follow up on your procedure with the folio number found in the receipt acknowledgment, in the SAT office where you carried out your procedure. What requirements must I meet?
9. Procedure Request Format 56/ISR Request for resolution to deduct interest on debts contracted with related parties, contained in Annex 1, duly completed and signed, which you can download according to the following steps: enter the SAT Portal on the website www.sat.gob.mx / click on the "Procedures and services" tab / select the "More procedures and services" section / select "Large taxpayers" / then click on the option "International Treaties and Transfer Pricing" / choose the section "Queries" / select "In matters of transfer pricing to deduct interest" / select the option "Format" that will redirect you to the format.
10. When the taxpayer is part of a multinational group, you must provide description of the main activities carried out by the companies that make up said group, including the place or places where they carry out the activities, describing the operations celebrated between the taxpayer and the related companies that form part of the same multinational group, as well as an organizational chart showing the shareholding of the companies that make up the cited group.
11. Detailed description of the functions or activities carried out by the taxpayer and persons resident in Mexico and abroad related to him, who maintain a contractual or business relationship with the taxpayer, including a detailed description of the assets and risks assumed by each of said persons.
12. Annual average balance of the total debts of the taxpayer that accrue interest at his charge, calculated according to what is established in article 28, fraction XXVII, fourth paragraph of the Income Tax Law, as well as the data used for its calculation.
13. Annual average balance of debts contracted with related parties resident abroad, according to what is stated in article 28, fraction XXVII, fourth paragraph of the Income Tax Law, as well as the data used for its calculation.
14. Annual average balance of the contributed capital of the exercise used to determine the non-deductible interest referred to in article 28, fraction XXVII of the Income Tax Law, as well as the data used for its calculation. Also, specify if for the calculation of this average balance of contributed capital the financial information standards were applied or if the procedure established in the fifth paragraph of the article and fraction previously referred to was opted for.
15. Balance of the amount of the total debts of the taxpayer that exceed the limit indicated in article 28, fraction XXVII of the Income Tax Law.

Friday, July 17, 2026 OFFICIAL GAZETTE 725

8. Calculation of the amount of deductible interest established in article 28, fraction XXVII, third paragraph of the Income Tax Law.
9. Documents that demonstrate that the activity carried out by the taxpayer, given the existing conditions in the market, require greater leverage than contemplated by article 28, fraction XXVII of the Income Tax Law.
10. Documentation that demonstrates that the debts contracted with related parties resident abroad were agreed as they would have been done by independent parties in comparable transactions in terms of article 179 of the Income Tax Law.
11. Indicate the amounts withheld for income tax purposes on interest payments made to residents abroad, specifying the rates applied for such effects, as well as the dates of payment of said withholdings.
12. Register of registered shares established in article 128 of the LGSM.
13. Financial position statement and financial statements of the taxpayer and of related persons resident in Mexico and abroad who have a contractual or business relationship with the same, as well as annual normal returns and complementary returns of the ISR and multiple informative declarations of the taxpayer corresponding to the exercises for which the issuance of the resolution is requested.
14. Taxpayers who audit or opt to audit their financial statements for tax purposes, instead of presenting the financial position statement and financial statements referred to in the previous numeral, must have the audit report presented, as well as the audited financial statements and their respective annexes.
15. Contracts celebrated between the taxpayer and its related parties resident in Mexico and abroad in Spanish language, as well as modifications to said contracts.
16. Documentation that demonstrates that the operations between the taxpayer and its related parties resident both in Mexico and abroad, in addition to those relative to debts contracted by the taxpayer with its related parties resident abroad, comply with articles 27, fraction XIII, 76, fractions IX, X and XII, 179 and 180 of the Income Tax Law, for the fiscal year in which the inquiry in question is requested and the three immediate fiscal years preceding.
17. Proof of payment of the fee established in article 53-G of the Federal Fiscal Code, valid in the exercise in which the inquiry in question is presented, for the study and procedure of this type of requests.
18. 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 tax authorities or public notary (original and simple copy for comparison).
19. 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. With 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? At the SAT office where you carried out your procedure, with the receipt acknowledgment of your Procedure Request Format 56/ISR Request for resolution to deduct interest on debts contracted with related parties stamped. Yes, when tax authorities detect that the information, data or documentation provided by taxpayers, are insufficient, present irregularities or inconsistencies, to know the functions or activities carried out by persons resident in the country or abroad related to them, in a contractual or business manner; or to corroborate said information, data or documentation provided by taxpayers; or to know the assets and risks assumed by each of said persons; or when tax authorities require analyzing the method or methods proposed by taxpayers to determine the price or amount of consideration in operations celebrated with persons resident in the country or abroad related to them, or to corroborate the application of such methods, they may carry out a functional analysis at the fiscal domicile of the interested party as part of the study and evaluation processes of the information, data and documentation presented, in order to identify and specify the functions carried out, the assets used and the risks assumed in the operations subject of the inquiry.

726 OFFICIAL GAZETTE Friday, July 17, 2026

Tax authorities may carry out a functional analysis in which they will limit their actions to circumstances related to the consultation made, when they support, facilitate or complement the processes of analysis, study and evaluation of the information, data and documentation necessary to issue and, where applicable, verify compliance with the corresponding resolution. Such actions may include, among others, eye inspections, interviews and working tables with the taxpayer's personnel linked to operations with related parties, including specific substantive and technical issues.

Resolution of the procedure or service If you meet all the requirements, you will receive the resolution letter. The notification of the resolution will be made by one of the forms established in article 134 of the CFF.

Maximum time limit for the SAT to resolve the procedure or service Eight months.

Maximum time limit for the SAT to request additional information Not applicable.

Maximum time limit to comply with the requested information When the tax authority requires you to meet the omitted requirements or provide the necessary elements to resolve the procedure, the time limit to resolve the consultation will begin to run from when the requirement or requirements have been met.

What document do I obtain at the end of the procedure or service? The corresponding resolution. The resolutions that are issued in accordance with article 34-A of the CFF may take effect in the fiscal year in which they are requested, in the immediately preceding fiscal year and for up to three fiscal years following the one in which they are requested.

What is the validity of the procedure or service? The validity may be greater when they derive from an amicable procedure, in accordance with an international treaty of which Mexico is a party.

ATTENTION CHANNELS

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 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.

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 For more information you can go to the following link: https://www.sat.gob.mx/portal/public/tramites/tratados-y-precios

Taxpayers may jointly analyze with the ACFPT of the AGGC or the ACAJNH of the AGH, as appropriate to their competence, the information and methodology they intend to submit for consideration by the corresponding Central Administration, prior to the presentation of the request for resolution referred to in article 34-A of the CFF, without the need to identify the taxpayer or its related parties.

For the purposes of this procedure sheet, the ultimate level holding company of the multinational group will be considered to be that foreign entity or legal figure that is not a subsidiary of another company and that is obliged to prepare, present and disclose consolidated financial statements in accordance with financial reporting standards.

Friday, July 17, 2026 OFFICIAL GAZETTE 727

For the purposes of this procedure sheet, when the term related parties is used, it refers to those defined in article 179 of the Income Tax Law.

It will not be considered that the tax authority exercises verification powers when carrying out a functional analysis, at the taxpayer's fiscal domicile.

The cost for the study and procedure is in accordance with article 53-G of the LFD, in relation to Annex 4, both in force in the fiscal year in which the consultation in question is presented.

Once the resolution is issued to the taxpayer, the cost for the review is in accordance with article 53-H of the LFD, in relation to Annex 4, both in force in the fiscal year in which the review is requested.

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 expert translators before the organs of the Federal Judiciary or the State and Mexico City Judiciaries.

Legal basis Articles 18, 18-A, 19, 34-A, 37 and 134 of the CFF; 11, 28, 76, 179 and 180 of the LISR; 128 of the LGSM; 53-G and 53-H of the LFD; Rules 1.1., 2.1.7., 2.9.8. and 3.3.1.28. of the RMF.

...

58/ISR Notice by which maquiladora companies inform about the obtaining of income from the alienation of movable and immovable property.

Procedure Service Description of the procedure or service Amount Submit this notice if you are a maquiladora company that must inform about the obtaining of income from the alienation of movable and immovable property. Free Payment of rights Cost:

Who can request the procedure or service? Legal entities resident in the country that carry out maquila operations in accordance with article 181 of the Income Tax Law, that alienate movable and immovable property and that have the status of maquila companies.

When is it submitted? When the condition occurs or at the latest during the month of January of the year following that in which the alienation of movable and immovable property was carried out.

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

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

1. Enter the SAT Portal at the link mentioned in the section Where can I submit it? and select the section Notices.
2. Go to the option Alienation of maquila assets.
3. In the section Steps to follow enter My Portal, enter your RFC and Password, followed by Log in.
4. Choose the options Internet Services / Service or requests / Request.
5. Fill out the Notice Service form as follows:
6. In the Service Description section, in the Procedure tab select 58/ISR OTHER MAQUILA INCOMES; in Directed to: ACFPT of SAT; in *Subject: Notice by which I inform about the obtaining of income from the alienation of movable and immovable property; in Description: state the objective of the request you are making; 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 Upload.
7. Press the Send button; your request will be automatically generated with the attention procedure folio number and you will receive your receipt of receipt.

728 OFFICIAL GAZETTE Friday, July 17, 2026

What requirements must I meet?

1. Procedure Request Format 58/ISR Notice by which maquiladora companies inform about the obtaining of income from the alienation of movable and immovable property, contained in Annex 1, duly completed and signed, which you can download according to the following steps: enter the SAT Portal at the website www.sat.gob.mx / click on the "Procedures and services" tab / select the section "More procedures and services" / subsequently click on the option "Large taxpayers" / select "International Treaties and Transfer Prices" / choose "Notices" / click on "Alienation of maquila assets" / select the "Format" option that will redirect you to the format.
2. Documentation corresponding to the alienation of movable and immovable property and that which demonstrates that the taxpayer used those assets for the maquila operation.
3. Instrument to prove the personality of the legal representative or power of attorney signed before two witnesses and ratified before the tax authorities or Public Notary.
4. 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? Have e.firma or Password.

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.

Resolution of the procedure or service If you meet the requested requirements, the notice will be considered submitted and you will receive your receipt of receipt.

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

Maximum time limit for the SAT to request additional information Not applicable.

Maximum time limit to comply with the requested information Not applicable.

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

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., 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.

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 Article 181, second paragraph, fraction II of the LISR; Rule 3.20.2. of the RMF.

Friday, July 17, 2026 OFFICIAL GAZETTE 729

59/ISR Request for authorization to consider assets in the proportion in which they are used in the maquila operation.

Procedure Service Description of the procedure or service Amount Submit this request to obtain authorization in order to consider the assets in the proportion in which they are used in maquila operations. Free Payment of rights Cost:

Who can request the procedure or service? Maquiladoras that wish to request that only the assets be considered in the proportion in which they are used in the maquila operation, in accordance with article 182, first paragraph, fraction I, third paragraph of the Income Tax Law.

When is it submitted? When a maquiladora needs to consider the assets in the proportion in which they are used in the maquila operation.

Where can I submit it? Before the ACFPT of the AGGC, through the Official Office of the AGGC located at Hidalgo Avenue 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.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

1. Go to the Official Office mentioned in the section Where can I submit it?
2. Deliver the documentation requested in the section What requirements must I meet?
3. Receive and keep the Procedure Request Format 59/ISR Request for authorization to consider the assets in the proportion in which they are used in the maquila operation, stamped, as a receipt of receipt.
4. The authority will issue the resolution, or a request for information.
5. If a request for information is issued to you, you will have a period of ten days to comply with it, which will be calculated from the day following that in which its notification took effect. If you do not comply with what was required by the authority within that period, your request will be considered not submitted.
6. In accordance with article 37, third paragraph of the CFF when the tax authority requires you to meet the omitted requirements or provide the necessary elements to resolve the procedure, the time limit to resolve the procedure will begin to run from when the requirement has been met.
7. Once the requirement or requirements have been met, 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.
8. You can follow up on your procedure with the folio number found on the receipt of receipt, at the SAT office where you submitted your procedure.

What requirements must I meet?

1. Procedure Request Format 59/ISR Request for authorization to consider the assets in the proportion in which they are used in the maquila operation, 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 "Procedures and services" tab / choose "More procedures and services" / subsequently click on the option "Large taxpayers" / select "International Treaties and Transfer Prices" / in the "Requests" section select "Authorization to consider the assets in the proportion in which they are used in the maquila operation" / choose the "Format" option that will redirect you to the format.
2. The documentation and other evidentiary elements with which conviction is generated to consider the assets solely in the proportion in which they are used in the maquila operation.
3. Instrument to prove the personality of the legal representative or power of attorney signed before two witnesses and ratified before the tax authorities or Public Notary.
4. 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? Be a company that carries out maquila operations.

730 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? At the SAT office where you carried out your procedure, with the receipt of receipt of your Format 59/ISR Request for authorization to consider the assets in the proportion in which they are used in the maquila operation.

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

Resolution of the procedure or service If all requirements are met, legal entities will receive the authorization letter. The compliance with the requirements established in this procedure sheet does not limit the ACFPT from, based on the analysis of the information and documentation provided and in the exercise of its attributes, issuing a duly founded and motivated resolution denying the authorization. The resolution may be conditioned to the compliance with requirements consisting of the presentation of information and documentation, as well as those that the issuing authority deems convenient, to verify compliance with the applicable provisions. The petition made to the tax authorities must be resolved within a period of three months; after this period has passed without the resolution being notified, the interested party may consider that the authority resolved negatively and file the means of defense at any time after said period, as long as the resolution is not issued, or wait for it to be issued. The letter resolving this service will be notified to you by one of the forms established in article 134 of the CFF.

Maximum time limit for the SAT to resolve the procedure or service Three months.

Maximum time limit for the SAT to request additional information Three months.

Maximum time limit 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? During the fiscal year in which you requested the authorization.

ATTENTION CHANNELS

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 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.

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 18, 18-A, 19, 37 and 134 of the CFF; 182, fraction I, third paragraph of the LISR; Rules 1.1., 2.1.7. and 3.20.5. of the RMF.

Friday, July 17, 2026 OFFICIAL GAZETTE 731

60/ISR Notice by which residents abroad who carry out maquila operations through a shelter maquiladora company inform that they have ceased their maquila activities.

Procedure Service Description of the procedure or service Amount Submit this notice to inform that residents abroad who carry out maquila operations have ceased their maquila activities. Free Payment of rights Cost:

Who can request the procedure or service? Company with a maquila program under the shelter modality, on behalf of residents abroad.

When is it submitted? At the latest on the last business day of the month following the date on which residents abroad ceased carrying out maquila activities.

Where can I submit it? 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?

1. Enter the SAT Portal at the link mentioned in the section Where can I submit it?
2. Enter your RFC and Password, followed by Log in.
3. Choose the options Internet Services / Service or requests / Request.
4. Fill out the Notice Service form as follows:
5. In the Service Description section, in the Procedure tab select 60/ISR SHUTDOWN SHELTER MAQUILA; in Directed to: ACFPT of SAT; in *Subject: Notice by which residents abroad who carry out maquila operations through a shelter maquiladora company inform that they have ceased their maquila activities; Description: state the objective of the request you are making; 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 Upload.
6. Press the Send button; your request will be automatically generated with the attention procedure folio number and you will receive your receipt of receipt.

What requirements must I meet?

1. Procedure Request Format 60/ISR Notice by which residents abroad who carry out maquila operations through a shelter maquiladora company inform that they have ceased their maquila activities, contained in Annex 1, duly completed and signed, which you can download according to the following steps: enter the SAT Portal at the website www.sat.gob.mx / click on the "Procedures and services" tab / select the section "More procedures and services" / subsequently click on the option "Large taxpayers" / select "International Treaties and Transfer Prices" / choose the section "Notices" / click on "Additional material" / select "Related documents" / choose the option "Format of Notice by which residents abroad who carry out maquila operations through a shelter maquiladora company inform that they have ceased their maquila activities" that will redirect you to the format.
2. Digitized file containing the sworn declaration of the resident abroad to inform that they ceased carrying out maquila activities, such declaration must be legalized or apostilled and accompanied, if applicable, by translation into Spanish by an authorized expert. As well as, the public document to prove the representation that has been granted abroad by the resident abroad (certified copy and simple copy for comparison), which must be presented legalized or apostilled and accompanied, if applicable, by translation into Spanish by an authorized expert.
3. Instrument to prove the personality of the legal representative or power of attorney signed before two witnesses and ratified before the tax authorities or Public Notary.
4. 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? Not applicable.

732 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. No.

Resolution of the procedure or service

If the requested requirements are met, the Notice will be considered filed and you will receive your Acknowledgment of Receipt.

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

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?

Acknowledgment of Receipt. Indefinite.

ATTENTION CHANNELS

Inquiries and doubts

SAT Hotline 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, Monday to Friday from 09:00 to 18:00 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

SAT Hotline 55 627 22 728 option 8.

Additional Information

Not applicable.

Legal Basis

Articles 2 and 183 of the ISR Law; Rule 3.20.7. of the RMF.

61/ISR Request for authorization to not apply the provisions of Title VI, Chapter I of the ISR Law.

Procedure

Service

Description of the procedure or service

Amount

Request your authorization to not apply the provisions of Title VI, Chapter I of the ISR Law to passive income generated by foreign entities that have authorization to act as financing entities by the authorities of the country in which they reside.

Free

Payment of

rights

Cost:

Who can request the procedure or service?

When is it filed?

Residents in Mexico or abroad with a permanent establishment in the country who are obligated to pay the ISR in accordance with the provisions of Title VI, Chapter I of the ISR Law.

When you need to not apply the provisions of Title VI, Chapter I of the ISR Law to passive income generated by foreign entities that have authorization to act as financing entities by the authorities of the country in which they reside.

Where can I file it?

Before the ACAJNI of the AGGC, through the Official Registry Office of the AGGC located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, C.P. 06300, Cuauhtémoc Borough, Mexico City, during an attention schedule from Monday to Friday from 08:00 to 14:30 hrs.

Friday, July 17, 2026 OFFICIAL GAZETTE 733

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

1. Go to the Official Registry Office corresponding to you, mentioned in the section Where can I file it?
2. Deliver the requested documentation in the section What requirements must I meet?
3. Receive and keep the Format 61/ISR Request for authorization to not apply the provisions of Title VI, Chapter I of the ISR Law, stamped, as an acknowledgment of receipt.
4. The authority will issue the resolution, or a request for information.
5. In the event that a request for information is issued, you will have a period of ten days to comply with it, 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 period, your request will be considered not filed.
6. In accordance with article 37 of the CFF, when the tax authority requires you to meet the omitted requirements or provide the necessary elements to resolve the procedure, the period to resolve the inquiry will begin to run from when the request or requests have been complied with.
7. Once the requirement or requirements have been met, 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.
8. You can follow up on your procedure with the folio number found on the acknowledgment of receipt, at the SAT office where you carried out your procedure.

What requirements must I meet?

1. Format 61/ISR Request for authorization to not apply the provisions of Title VI, Chapter I of the ISR Law, contained in Annex 1, duly completed and signed, which you can download according to the following steps: go to the link https://www.sat.gob.mx/portal/public/tramites/refipres / click on “Non-application of REFIPRES provisions” / select the “Format” option which will redirect you to the format.
2. Authorization to act as a financing entity issued by the competent authority of the country in question.
3. Notarization of the minutes of the board of directors, shareholders' meeting or its equivalent of the foreign entity, insofar as relevant, in which the authorization to obtain financing from third parties is recorded; this, with respect to financing whose amounts require authorization from said corporate bodies or their equivalent, when such financing constitutes the direct or indirect source of the passive income generated by said entity.
4. In the case of financing for amounts in which authorization from the board of directors, shareholders' meeting or its equivalent is not required, a certification issued by an international firm may be presented, in which it is stated that such financing was obtained.
5. Notarization of the minutes of the board of directors or shareholders' meeting of the foreign entity with authorization to act as a financing entity, insofar as relevant, in which the agreement through which its passive income will be used, totally or partially, to pay for third-party financing, directly or indirectly, whether for principal and/or interest, is recorded.
6. Supporting documentation of the origin of the passive income used to meet the requirements established for the granting of credits contracted with persons, figures or entities that are not considered as related parties within the meaning of article 179 of the ISR Law.
7. Supporting documentation of the credits granted to foreign entities, by persons, figures or entities that are not considered as related parties within the meaning of article 179 of the ISR Law.
8. Instrument to prove the legal representative's personality (certified copy and simple copy for verification) or power of attorney signed before two witnesses and ratified signatures before the tax authorities or Public Notary (original and simple copy for verification).
9. 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?

Not applicable.

734 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?

At the SAT office where you carried out your procedure, with the acknowledgment of receipt of your Format 61/ISR Request for authorization to not apply the provisions of Title VI, Chapter I of the ISR Law.

Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

No.

Resolution of the procedure or service

If all requirements are met, you will obtain the authorization letter.

The compliance with the requirements established in this procedure sheet does not limit that the competent authorities, based on the analysis of the information and documentation provided and in the exercise of their powers, issue a duly founded and motivated resolution denying the authorization.

The resolution that authorizes the non-application of the provisions of Title VI, Chapter I of the ISR Law to passive income generated by foreign entities that have authorization to act as financing entities by the authorities of the country in which they reside, may be conditioned to the compliance with requirements that the issuing authority deems convenient.

The petition made to the tax authorities must be resolved within a period of three months; after this period has elapsed without the resolution being notified, the interested party may consider that the authority resolved negatively and file the means of defense at any time after said period, while the resolution is not issued, or wait for it to be issued.

The letter resolving this procedure will be notified by one of the forms established in 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

Three months. Three months. Ten days.

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

What is the validity of the procedure or service?

Authorization Resolution.

In its case, resolution denying the authorization.

The authorization will take effect in the fiscal year in which the corresponding request was filed.

The authorization will maintain its validity in subsequent fiscal years to that in which it was granted, provided that the person who obtained it presents, within the first three months of each year, the declaration referred to in the different procedure sheet 62/ISR “Notice of continuation of validity or contracting of new financing for those who have obtained the authorization referred to in sheet 61/ISR”.

ATTENTION CHANNELS

Inquiries and doubts

SAT Hotline 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, Monday to Friday from 09:00 to 18:00 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

SAT Hotline 55 627 22 728 option 8.

Additional Information

The authority may issue as many requests as it deems necessary.

The authorization will always be granted as long as the passive income generated is used to meet the requirements for the granting of credits contracted with persons, figures and entities that are not considered as related parties within the meaning of article 179 of the ISR Law and do not generate an authorized deduction for a resident in Mexico.

The authorization may be limited to the passive income that the authority establishes in the same.

Legal Basis

Articles 18, 18-A, 19, 37 and 134 of the CFF; 176 and 179 of the ISR Law; Rules 1.1., 2.1.7., 3.1.17. and 3.19.4. of the RMF.

Friday, July 17, 2026 OFFICIAL GAZETTE 735

62/ISR Notice of continuation of validity or contracting of new financing for those who have obtained the authorization referred to in sheet 61/ISR.

Procedure

Service

Description of the procedure or service

Amount

File this notice to inform that you need to continue with the validity of the authorization to not apply the provisions of Title VI, Chapter I of the ISR Law that was granted to you or that you contracted new financing.

Free

Payment of

rights

Cost:

Who can request the procedure or service?

When is it filed?

Residents in Mexico or abroad with a permanent establishment in the country who have obtained the authorization to not apply the provisions of Title VI, Chapter I of the ISR Law to passive income generated by foreign entities that have authorization to act as financing entities by the authorities of the country in which they reside.

Within the first three months of each year subsequent to that in which the authorization referred to in procedure sheet 61/ISR Request for authorization to not apply the provisions of Title VI, Chapter I of the ISR Law was granted.

Where can I file it?

On the SAT Portal: https://www.sat.gob.mx/portal/public/tramites/refipres

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

1. Enter the SAT Portal in the link mentioned in the section Where can I file it? and select the section Continuation of validity and new financing.
2. Go to the option Notice of continuation of validity and contracting of new financing.
3. In the section Steps to follow enter My portal, enter your RFC and Password, followed by Log in.
4. Choose the option Internet Services.
5. Select the options: Service or requests / Request.
6. Fill out the Service Notice form as follows: In the section Service Description, in Procedure: 62/ISR FINANCING NOTICE; in Directed to: ACPPFGC of the SAT; in *Subject indicate Notice of continuation of validity and/or contracting of new financing; in Description briefly explain what the notice you are filing is about. Attach the documents requested in the section What requirements must I meet?, for which choose Examine and select the digitized document in PDF format containing the information you need to upload and press Upload.
7. Press the Send button and automatically your request will be generated with the folio number of the attention procedure. Obtain your receipt acknowledgment, save it or print it.

What requirements must I meet?

1. Format of Request for procedure 62/ISR Notice of continuation of validity or contracting of new financing for those who have obtained the authorization referred to in sheet 61/ISR, contained in Annex 1, duly completed and signed, which you can download according to the following 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 “Request formats for AGGC-AGH procedure, contained in Annex 1 of the RMF” / click on the option “ISR” and choose the format to which the procedure you will file belongs.
2. Instrument to prove the legal representative's personality 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 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.

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.

736 OFFICIAL GAZETTE Friday, July 17, 2026

Resolution of the procedure or service

If you meet all the requirements, the notice will be considered filed.

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

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?

Acknowledgment of Receipt. Annual.

ATTENTION CHANNELS

Inquiries and doubts

SAT Hotline 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, Monday to Friday from 09:00 to 18:00 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

SAT Hotline 55 627 22 728 option 8.

Additional Information

When new financings referred to in the requirements of procedure sheet 61/ISR “Request for authorization to not apply the provisions of Title VI, Chapter I of the ISR Law” are contracted, the taxpayer who has been authorized must declare it together with the information indicated in the requirements of this procedure sheet.

Legal Basis

Article 176 of the ISR Law; Rules 3.1.17. and 3.19.4. of the RMF.

63/ISR Notice to assume the obligation to withhold the ISR that, in its case, corresponds to the interests or gains that come from financial operations derived from debt or capital that are carried out through global accounts.

Procedure

Service

Description of the procedure or service

Amount

File this notice to inform that as an operator who manages global accounts of financial derivatives you will assume the obligation to withhold the ISR that corresponds to the interests or gains that come from financial operations derived from debt or capital.

Free

Payment of

rights

Cost:

Who can request the procedure or service?

When is it filed?

Operators who manage global accounts.

When you need it.

Where can I file it?

Before the ACPPFGC of the AGGC, through the Official Registry Office of the AGGC, located at Av. Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P. 06300, Mexico City, during an attention schedule from 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?

1. Go to the Official Registry Office, mentioned in the section Where can I file it?
2. Deliver the documents requested in the section What requirements must I meet?
3. Receive and keep the Format of Request for procedure 63/ISR Notice to assume the obligation to withhold the ISR that, in its case, corresponds to the interests or gains that come from financial operations derived from debt or capital that are carried out through global accounts stamped, as an acknowledgment of receipt.

Friday, July 17, 2026 OFFICIAL GAZETTE 737

What requirements must I meet?

1. Format of Request for procedure 63/ISR Notice to assume the obligation to withhold the ISR that, in its case, corresponds to the interests or gains that come from financial operations derived from debt or capital that are carried out through global accounts, contained in Annex 1, duly completed and signed, which you can download according to the following 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 “Request formats for AGGC-AGH procedure, contained in Annex 1 of the RMF” / click on the option “ISR” and choose the format to which the procedure you will file belongs.
2. Instrument to prove the legal representative's personality 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 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?

Immediate procedure.

Will the 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 presented and in case of meeting the requested requirements, the Notice will be considered filed.

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

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?

Acknowledgment of Receipt. Indefinite.

ATTENTION CHANNELS

Inquiries and doubts

SAT Hotline 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, Monday to Friday from 09:00 to 18:00 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

SAT Hotline 55 627 22 728 option 8.

Additional Information

Not applicable.

Legal Basis

Articles 26 of the CFF; 146 and 163 of the ISR Law; Rules 1.1., 2.1.7. and 3.9.5. of the RMF.

738 OFFICIAL GAZETTE Friday, July 17, 2026

64/ISR Notice filed by taxpayers dedicated to agricultural, silvicultural, livestock, or fishing activities who exercise the option to remit 4 percent for Income Tax withholding purposes.

Procedure Service Description of the procedure or service Amount File this notice if you are exclusively dedicated to agricultural, silvicultural, livestock, or fishing activities and exercised the option to remit 4 percent for Income Tax withholding purposes. Free Payment of rights Cost: Who can request the procedure or service? When is it filed? Individuals and legal entities exclusively dedicated to agricultural, silvicultural, livestock, or fishing activities. By February 15, 2027, at the latest. Where can I file it? 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?

1. Enter the link in the section "Where can I file it?"
2. In My Portal, enter your RFC, Password, and choose Log in.
3. Select the option Internet Services / Service or requests / Request and a form will appear.
4. Complete the form as follows: In the Service Description section, on the Procedure tab, choose 64/ISR AVISO RFA AGAPES; in Directed to: SAT, in Subject: Notice of option procedure sheet 64/ISR of this Annex; Description: The option notice established in the procedure sheet 64/ISR of this Annex is filed. To attach information related to the service, press Attach File / Browse, select the corresponding document, and choose Upload.
5. Press the Send button, the Receipt Acknowledgement containing the folio of your notice is generated, print it or save it. What requirements must I meet? Digitized file in XLS or txt format (which must be compressed in .ZIP format, each file must not weigh more than 4 MB), containing the individualized list of temporary field workers and indicating the amount of the amounts paid to them in the period in question, as well as the withheld tax. 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 Once you send the information, you will receive your receipt acknowledgement. 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? Receipt acknowledgement. Indefinite.

Friday, July 17, 2026 OFFICIAL GAZETTE 739

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 different cities in the country, as established in the following electronic address: https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 08:30 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 Rule 1.4. of the RFA.

65/ISR Notice filed by taxpayers dedicated to the activity of federal land freight transport who exercise the option to remit 7.5 percent for Income Tax withholding purposes.

Procedure Service Description of the procedure or service Amount File this notice if you are dedicated to the activity of federal land freight transport and exercised the option to remit 7.5 percent for Income Tax withholding purposes. Free Payment of rights Cost: Who can request the procedure or service? When is it filed? Individuals and legal entities, as well as coordinated entities, exclusively dedicated to federal land freight transport, provided that they do not predominantly provide their services to another legal entity resident in the country or in foreign countries, which is considered a related party in the terms of the Income Tax Law. By February 15, 2027, at the latest. Where can I file it? 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?

1. Enter the link in the section "Where can I file it?"
2. In My Portal, enter your RFC and Password, and choose Log in.
3. Select the option Internet Services / Service or requests / Request and a form will appear.
4. Complete the form as follows: In the Service Description section, on the Procedure tab, choose 65/ISR AVISO RFA TRANS CARGA; in Directed to: SAT, in Subject: Notice of option procedure sheet 65/ISR of this Annex; Description: The option notice established in the procedure sheet 65/ISR of this Annex is filed. To attach information related to the service, press Attach File / Browse, select the corresponding document, and choose Upload.
5. Press the Send button, the Receipt Acknowledgement containing the folio of your notice is generated, print it or save it.

740 OFFICIAL GAZETTE Friday, July 17, 2026

What requirements must I meet? Digitized file in XLS or txt format (which must be compressed in .ZIP format, each file must not weigh more than 4 MB), containing the individualized list of operators, machete workers, and maneuverers, with the amount of the amounts paid to them in the period in question, in the terms in which it is prepared for the effects of the contributions they make to the IMSS, as well as the withheld tax. 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 Once you send the information, you will receive your receipt acknowledgement. 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? Receipt acknowledgement. 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 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 Not applicable. Legal basis Rule 2.1. of the RFA.

66/ISR Notice filed by taxpayers dedicated to the activity of long-distance land passenger and tourism transport who exercise the option to remit 7.5 percent for Income Tax withholding purposes.

Procedure Service Description of the procedure or service Amount File this notice if you are dedicated to the activity of long-distance land passenger and tourism transport and exercised the option to remit 7.5 percent for Income Tax withholding purposes. Free Payment of rights Cost: Who can request the procedure or service? When is it filed? Individuals and legal entities, as well as coordinated entities exclusively dedicated to long-distance land passenger and tourism transport, provided that they do not predominantly provide their services to another legal entity resident in the country or in foreign countries, which is considered a related party in the terms of the Income Tax Law. By February 15, 2027, at the latest.

Friday, July 17, 2026 OFFICIAL GAZETTE 741

Where can I file it? 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?

1. Enter the link in the section "Where can I file it?"
2. In My Portal, enter your RFC, Password, and choose Log in.
3. Select the option Internet Services / Service or requests / Request and a form will appear.
4. Complete the form as follows: In the Service Description section, on the Procedure tab, choose 66/ISR AVISO RFA TRANS PASAJE; in Directed to: SAT, in Subject: Notice of option procedure sheet 66/ISR of this Annex; Description: The option notice established in the procedure sheet 66/ISR of this Annex is filed. To attach information related to the service, press Attach File / Browse, select the corresponding document, and choose Upload.
5. Press the Send button, the Receipt Acknowledgement containing the folio of your notice is generated, print it or save it. What requirements must I meet? Digitized file in XLS or txt format (which must be compressed in .ZIP format and must not weigh more than 4 MB), containing the individualized list of operators, cashiers, mechanics, and instructors, with the amount of the amounts paid to them in the period in question, in the terms in which it is prepared for the effects of the contributions they make to the IMSS, as well as the withheld tax. 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 Once you send the information, you will receive your receipt acknowledgement. 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? Receipt acknowledgement. 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 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 Not applicable. Legal basis Rule 3.2. of the RFA.

742 OFFICIAL GAZETTE Friday, July 17, 2026

67/ISR Option notice for acquirers of vehicles not to make the withholding referred to in the fourth and fifth paragraphs of Article 126 of the Income Tax Law.

Procedure Service Description of the procedure or service Amount File this option notice not to make the ISR withholding regarding acquirers of vehicles. Free Payment of rights Cost: Who can request the procedure or service? When is it filed? Individuals. Legal entities. In the month of January following the fiscal year in which the condition occurs. Where can I file it? In person: Only regarding subjects of the competence of Large Taxpayers, before the ACPPFGC of the AGGC through the Official Office of the AGGC, located at Hidalgo Avenue No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Borough, Postal Code 06300, Mexico City. Monday to Friday in a schedule of 08:00 to 14:30 hours. If you are a taxpayer under the competence of the AGAFF, before the Official Office of the SAT office corresponding 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?

1. Go to the Official Office corresponding to you according to the section "Where can I file it?", with the documents requested in the section "What requirements must I meet?"
2. Deliver the corresponding documentation to the tax authority that will attend your procedure.
3. Receive and keep a copy of your receipt acknowledgement. What requirements must I meet? Format of Request for procedure 67/ISR Option notice for acquirers of vehicles not to make the withholding referred to in the fourth and fifth paragraphs of Article 126 of the Income Tax Law, contained in Annex 1, duly completed 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 form templates AGGC-AGH, contained in Annex 1 of the RFA" / click on the option "ISR" and choose the format to which the procedure you will file 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 validate that the notice is filed on time, that the data is correct, that all requirements are met, and if so, the notice will be considered filed. 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? Receipt acknowledgement. One year.

Friday, July 17, 2026 OFFICIAL GAZETTE 743

ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., hour of Central Mexico, 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 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 Not applicable. Legal basis Articles 93, fraction XIX, subsection b), 124, second paragraph, 126, fourth and fifth paragraphs of the LISR; Rule 3.15.7. of the RFA.

68/ISR Report on the register with the analytical relationship of the concepts that apply against the book balance of global preventive reserves as of December 31, 2013, as well as the amount of the book balance of the global preventive reserve pending to apply at the beginning and at the end of the fiscal year in question.

Procedure Service Description of the procedure or service Amount File this procedure to provide information on the concepts that you apply against the book balance of global preventive reserves that you had as of December 31, 2013, as well as the amount of book balance of the global preventive reserve pending to apply at the beginning and at the end of the fiscal year in question. Free Payment of rights Cost: Who can request the procedure or service? When is it filed? Credit institutions that opt to apply the Ninth Transitory Article, fraction XIV, second paragraph of the Income Tax Law. By February 15 of each year at the latest. Where can I file it? 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?

1. Enter the SAT Portal at the link mentioned in the section "Where can I file it?"
2. Enter your RFC and Password, and choose Log in.
3. Choose the options Internet Services / Service or requests / Request.
4. Fill out the Service Notice form as follows: In the Service Description section, on the Procedure tab, select the tag 68/ISR RESERVA PENDIENTE; in Directed to: Central Administration of Taxation to the Financial Sector of the SAT; in *Subject: Report on the register with the analytical relationship of the concepts that apply against the book balance of the preventive reserves that were held as of December 31, 2013, as well as the amount of the book balance of the global preventive reserve pending to apply at the beginning and at the end of the fiscal year; in Description: briefly explain what the report you are filing is about; attach the scanned documents indicated in the section "What requirements must I meet?", for this, choose Browse and select the digitized document in PDF format containing the information you have to upload and choose Upload.
5. Press the Send button; automatically your request will be generated with the folio number of the service request and you will receive your receipt acknowledgement.

744 OFFICIAL GAZETTE Friday, July 17, 2026

What requirements must I meet?

1. Format of Request for procedure 68/ISR Report on the register with the analytical relationship of the concepts that apply against the book balance of global preventive reserves as of December 31, 2013, as well as the amount of the book balance of the global preventive reserve pending to apply at the beginning and at the end of the fiscal year in question, 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" / select "Financial sector" / in the section "Additional material" click on the option "Formats" / choose "Format 68/ISR", which will redirect you to the format.
2. Instrument to prove the personality of the legal representative or power of attorney signed before two witnesses and ratified before the tax authorities or Public Notary.
3. 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 if it meets the requested requirements, the Report will be considered filed. 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? Receipt acknowledgement. Annual.

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. 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 Ninth Transitory Article, fraction XIV, second paragraph of the LISR; Rules 3.23.1. and 3.23.5. of the RFA.

Friday, July 17, 2026 OFFICIAL GAZETTE 745

69/ISR Report on the deduction of global preventive reserves.

Procedure Service Description of the procedure or service Amount

Submit this procedure to provide information on the deduction of global preventive reserves. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Credit institutions. By February 15 of each year at the latest.

Where can I submit it? 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?

1. Enter the SAT Portal at the link mentioned in the section Where can I submit it?
2. Enter your RFC and Password, and select Log in.
3. Choose the options Internet Services / Service or requests / Request.
4. Fill out the Notice Service form as follows: In the Service Description section, in Procedure select the tag 69/ISR GLOBAL RPG DEDUCTION REPORT; in Directed to: Central Administration of Audit for the Financial Sector of the SAT; in *Subject: Report on the deduction of global preventive reserves; in Description: briefly explain what the report 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 document in PDF format containing the information you need to upload and choose Upload.
5. Press the Send button; your request will be automatically generated with the procedure tracking number and you will receive your receipt of acknowledgment.

What requirements must I meet?

1. Procedure Request Form 69/ISR Report on the deduction of global preventive reserves, contained in Annex 1, duly completed and signed, which you can download following these 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 "Financial sector" / in the "Additional material" section click on the "Formats" option / choose "Format 69/ISR", which will redirect you to the format.
2. Instrument to prove the personality of the legal representative or power of attorney signed before two witnesses and ratified by the signatures before the tax authorities or a Public Notary.
3. 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? 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, if the requested requirements are met, the Report will be considered submitted.

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.

746 OFFICIAL GAZETTE Friday, July 17, 2026

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

CHANNELS OF ATTENTION

Inquiries and doubts Complaints and reports

SAT Hotline 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, Monday to Friday from 09:00 to 18:00 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 SAT Hotline 55 627 22 728 option 8.

Additional Information Not applicable.

Legal Basis Ninth Article, fraction XIV, second paragraph of the Transitional Provisions of the ISR Law; Rule 3.23.1. of the FMR.

70/ISR Report on the analytical relationship of overdue credits that are alienated.

Procedure Service Description of the procedure or service Amount

Submit this procedure to provide the analytical relationship of overdue credits that are alienated. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Credit institutions that have business or patrimonial links with legal entities that carry out business activities referred to in Chapter IV of the Credit Institutions Law. By March 15 of the year following the year in which the deduction was applied.

Where can I submit it? 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?

1. Enter the SAT Portal at the link mentioned in the section Where can I submit it?
2. Enter your RFC and Password, followed by Log in.
3. Choose the options Internet Services / Service or requests / Request.
4. Fill out the Notice Service form as follows:
5. In the Service Description section, in Procedure select the tag 70/ISR OVERDUE CREDITS; in Directed to: Central Administration of Audit for the Financial Sector of the SAT; in *Subject: Report on the analytical relationship of overdue credits that are alienated; in Description: briefly explain what the report 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 document in PDF format containing the information you need to upload and choose Upload.
6. Press the Send button; your request will be automatically generated with the procedure tracking number and you will receive your receipt of acknowledgment.

Friday, July 17, 2026 OFFICIAL GAZETTE 747

What requirements must I meet?

1. Procedure Request Form 70/ISR Report on the analytical relationship of overdue credits that are alienated, contained in Annex 1, duly completed and signed, which you can download following these 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 "Financial sector" / in the "Additional material" section click on "Formats" / choose the "Format 70/ISR" option, which will redirect you to the format.
2. Instrument to prove the personality of the legal representative or power of attorney signed before two witnesses and ratified by the signatures before the tax authorities or a Public Notary.
3. 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? 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, if the requested requirements are met, the Report will be considered submitted.

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 at the end of the procedure or service? What is the validity of the procedure or service? Receipt of acknowledgment. Indefinite.

CHANNELS OF ATTENTION

Inquiries and doubts Complaints and reports

SAT Hotline 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, Monday to Friday from 09:00 to 18:00 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 SAT Hotline 55 627 22 728 option 8.

Additional Information 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 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, 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 indicated in your receipt of acknowledgment.

Legal Basis Ninth Article, fraction XIV, last paragraph of the Transitional Provisions of the ISR Law; Rule 3.23.3. of the FMR.

748 OFFICIAL GAZETTE Friday, July 17, 2026

71/ISR Annual informative declaration of Trusts dedicated to the acquisition or construction of real estate.

Procedure Service Description of the procedure or service Amount

Submit the annual information regarding trusts that are dedicated to the acquisition or construction of real estate, to comply with the regime. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Fiduciaries registered in the Registry of Trusts dedicated to the acquisition or construction of real estate in terms of rule 3.21.2.5. of the FMR. By February 15 of each year at the latest.

Where can I submit it? In person: At the ACPPFGC through 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, during 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?

1. Go to the Registry Office of the AGGC indicated in the section Where can I submit it? with your Procedure Request Form 71/ISR Annual informative declaration of Trusts dedicated to the acquisition or construction of real estate, contained in Annex 1, and the files requested in items 2 to 6 of the section What requirements must I meet?
2. Deliver the files indicated on an optical device (compact disc, removable memory unit, etc.) to the tax authority that will handle your procedure.
3. Receive and keep a copy of the indicated Format stamped, as a receipt of acknowledgment.

What requirements must I meet?

1. Procedure Request Form 71/ISR Annual informative declaration of Trusts dedicated to the acquisition or construction of real estate, contained in Annex 1, duly completed and signed by the legal representative of the fiduciary, which you can download following these steps: go to the SAT Portal at www.sat.gob.mx / click on the "Continue to Site" section / choose "More procedures and services" / click on the "Large Taxpayers" option / select "Request format forms AGGC-AGH, contained in Annex 1 of the FMR" / click on the "ISR" option and choose the format to which the procedure you will submit belongs.
2. XLS format file containing the following: a) Name, RFC key, tax address, and number of Real Estate Fiduciary Securities delivered to each of the contributor(s) or assignor(s) of the real estate assets or of the rights to receive income from the lease of said assets, which make up the trust patrimony. In case that by the assets, Real Estate Fiduciary Securities have been partially exchanged, indicate the amount and number of certificates exchanged by each of the contributor(s) or assignor(s), as well as the amount that was paid to them in cash or by some other payment method. b) The tax folios corresponding to the CFDIs that have been delivered to the trust by the contributors or assignors, for the real estate belonging to the trust's patrimony or for the rights assigned to receive income from the lease of said assets and for which, the trust has exchanged Real Estate Fiduciary Securities. c) Report of each real estate asset contributed to the trust containing: Date of contribution. Value of the contribution, that is, the total amount in which the real estate asset contributed or assigned to the trust or the rights to receive income from the lease of said assets were valued and that served as the basis for the delivery of the Real Estate Fiduciary Securities mentioned above. Years elapsed between the date of construction and the date of its contribution. Address. Use or destination.

Friday, July 17, 2026 OFFICIAL GAZETTE 749

Data of identification of the investment portfolio to which the real estate asset integrates, if applicable. Total amount of deferred ISR by the contribution of each of the real estate assets to the trust. When the real estate asset is alienated by the fiduciary institution, include in the report the date of alienation, value of alienation, and gain or loss. 3. Public deeds in which the transfer of ownership of the assets contributed or assigned to the patrimony of the trust is recorded, or in their case, those in which the rights assigned to receive income from the lease of said assets are recorded in digitized file. 4. In the case that the trustors, contributors, or assignors have contributed real estate assets to the trust and these in turn have been immediately leased to said trustors, contributors, or assignors by the fiduciary, the respective lease contracts in digitized file. 5. Document by which you prove your personality as legal representative or power of attorney signed before two witnesses and ratified by the signatures before the tax authorities or a public notary in digitized file. 6. Valid official identification in digitized file.

• 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 active status 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? Immediate procedure. No.

Resolution of the procedure or service The authority will validate that the declaration is submitted on time, that the data is correct, and, if applicable, will consider the obligation fulfilled.

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 at the end of the procedure or service? What is the validity of the procedure or service? Receipt of acknowledgment. Indefinite.

CHANNELS OF ATTENTION

Inquiries and doubts Complaints and reports

SAT Hotline 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, 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 SAT Hotline 55 627 22 728 option 8.

Additional Information The files must be provided on a compact disc or removable memory unit (USB).

Legal Basis Articles 18, 19, and 33 of the CFF; 187, fraction IX of the ISR Law; Rules 1.1., 2.1.7. and 3.21.2.13. of the FMR.

750 OFFICIAL GAZETTE Friday, July 17, 2026

72/ISR Notice of the exercise of the option to advance the deferred ISR by the contribution of real estate assets to a trust dedicated to the acquisition or construction of real estate.

Procedure Service Description of the procedure or service Amount

Submit this notice to opt to advance the payment of deferred ISR when you have not carried out the alienation of the certificates or of the cited real estate. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Trustors, natural and legal persons who have differed the payment of the ISR corresponding to the contribution of real estate assets to a trust to which the tax treatment established in article 188 of the ISR Law is given and who have not carried out the alienation of the certificates or of the cited real estate. Within three days following the presentation of the definitive payment.

Where can I submit it? On the SAT Portal: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal In person: Before the Central Administration of Audit for the Financial Sector, of the AGGC, through 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. Monday to Friday during a schedule of 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:

1. Enter the SAT Portal, at the link in the section Where can I submit it?
2. Upon entering, register your RFC and Password, and select Log in.
3. Select the options: Internet Services / Clarifications / Request and an electronic form will appear.
4. Complete the electronic form as follows: 4.1. In the Service Description section, in the Procedure tab, select: 72/ISR ADVANCE ISR OPTION. 4.2. In Directed to: SAT; in Subject: Notice of the exercise of the option to advance the deferred ISR by the contribution of real estate assets to a trust dedicated to the acquisition or construction of real estate; in the section Description: indicate the reason for the presentation of your notice. 4.3. If you wish to attach information related to the service, select the Attach File / Examine button, select the digitized document in PDF format and choose Upload.
5. Press the Send button, and the Receipt of Acknowledgment containing the folio of the procedure performed is generated, print it or save it. In person:
6. Go to the Registry Office of the AGGC, indicated in the section Where can I submit it? with your Request Form for Procedure 72/ISR Notice of the exercise of the option to advance the deferred ISR by the contribution of real estate assets to a trust dedicated to the acquisition or construction of real estate, contained in Annex 1, and the files requested in items 2 to 11 of the section What requirements must I meet?
7. Deliver the files indicated on an optical device (compact disc or removable memory unit, etc.) to the tax authority that will handle your procedure.
8. Receive and keep a copy of the indicated Format stamped, as a receipt of acknowledgment.

Friday, July 17, 2026 OFFICIAL GAZETTE 751

What requirements must I meet?

1. Request Format for Procedure 72/ISR Notice of exercise of the option for deferred ISR advance due to the contribution of real estate assets to a trust dedicated to the acquisition or construction of real estate, contained in Annex 1, duly completed and signed, which you can download following these steps: go to the SAT Portal www.sat.gob.mx / click on the "Trámites y servicios" tab / choose "Más trámites y servicios" / subsequently click on the option "Grandes contribuyentes" / select "Sector financiero" / in the "Material adicional" section click on "Formatos" / choose the option "Formato 72/ISR", which will redirect you to the corresponding format.
2. Bank receipt of payment of federal contributions, products, and revenues with digital seal.
3. Working paper containing the determination of the gain obtained from the disposal of assets carried out in the contribution of the settlors to the corresponding trust for each of the participation certificates received for those assets.
4. Deed of issuance of the participation certificates in which the value of the assets contributed to the trust has been determined.
5. The appraisal of the real estate asset(s) contributed to the trust and which served as the basis for the delivery of the CBFIs mentioned in the Request Format for Procedure 72/ISR, indicated in item 1 of this section.
6. Public deeds in which the transfer of ownership of the assets contributed or assigned to the trust's estate is recorded, or in their case, those in which the rights assigned to receive income from the lease of said assets are recorded.
7. In the case where the settlors have contributed real estate assets to the trust and these have in turn been immediately leased to said settlors, contributors, or assignors by the trustee, the respective lease contracts.
8. Simple copy of the public deeds in which the acquisition of the real estate assets contributed to the trust is recorded.
9. Simple copy of the supporting documentation for any other concept, and in its case the CFDI, with which the original amount of the investment is accredited.
10. In its case, document with which you prove your personality as legal representative or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary.
11. Valid 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? 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 verify that the notice is presented on time, that the data is correct, and that all requirements are met; if so, the option will be considered exercised.

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 at the end of the procedure or service? What is the validity of the procedure or service?

Receipt acknowledgment. Indefinite.

752 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., 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.

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 Not applicable.

Legal Basis Articles 17-D of the CFF; 188 of the LISR; Rules 1.1., 2.1.7. and 3.21.2.11. of the RMF.

73/ISR Report and documentation of trusts dedicated to the acquisition or construction of real estate. Procedure Service Description of the procedure or service Amount

Submit this report to provide documentation related to the obligations of trusts dedicated to the acquisition or construction of real estate. Free Payment of rights Cost:

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

Fiduciaries registered in the Register of Trusts dedicated to the acquisition or construction of real estate under rule 3.21.2.5. Within twenty days following the update of any of the scenarios 1 to 6 indicated in the section What requirements must I meet?

Where can I submit it? In person: Before the ACPPFGC of the AGGC, through the Official Office of the AGGC located at Avenida Hidalgo No. 77, Module III, Ground Floor, Colonia Guerrero, Alcaldía Cuauhtémoc, 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?

1. Go to the Official Office of the AGGC indicated in the section Where can I submit it? with your Request Format for Procedure 73/ISR Report and documentation of trusts dedicated to the acquisition or construction of real estate, contained in Annex 1, and the files requested in items 2 to 6 of the section What requirements must I meet?
2. Deliver the files on an optical device (compact disc, removable memory unit, etc.) to the tax authority that will attend your procedure.
3. Receive and keep a copy of the indicated Format stamped, as a receipt acknowledgment.

What requirements must I meet?

1. Request Format for Procedure 73/ISR Report and documentation of trusts dedicated to the acquisition or construction of real estate, contained in Annex 1, duly completed and signed, which you can download following these steps: go to the SAT Portal at www.sat.gob.mx / click on the section "Continuar al Sitio" / choose "Más trámites y servicios" / click on the option "Grandes Contribuyentes" / select "Formatos de solicitud de trámite AGGC-AGH, contained in Annex 1 of the RMF" / click on the option "LISR" and choose the format to which the procedure you will submit belongs.

Friday, July 17, 2026 OFFICIAL GAZETTE 753

2. XLS format file containing the following: a) The calculation of the fiscal result determined and distributed derived from the income generated by the assets, rights, credits, or values that make up the trust's estate, as well as the corresponding ISR of each of the participation certificates issued to the holders and in its case, the certificate accrediting the full payment of the withholding tax carried out. Regarding operations for which the calculation and full payment of the tax is exempt, a declaration under oath must be made in the Request Format for Procedure 73/ISR Report and documentation of trusts dedicated to the acquisition or construction of real estate, in which the operation located in the exception scenario will be detailed. b) Determination of the gain or loss from the disposal of trust real estate and in its case, evidence of the payment of the tax resulting from the gain obtained from the disposal carried out before the deadline indicated in article 187, fraction IV of the ISR Law expires. c) Determination of the difference, if any, obtained between the fiscal result of the exercise derived from the income generated by the trust real estate and the amount distributed thereof to the holders of the participation certificates, as well as the certificate accrediting the full payment of the corresponding tax by the fiduciary, in accordance with article 188, fraction VIII of the ISR Law. d) Integration of the account with the record of capital reimbursements, which may have been generated by the distribution of the fiscal result to the holders of the participation certificates referred to in article 188, fraction IX, sixth paragraph of the ISR Law, after a distribution of the fiscal result has been made.
3. Certificate accrediting the payment of the deferred tax due to the contribution of real estate assets to the trust, when these or the participation certificates delivered to the settlor are disposed of, under article 188, fraction XI of the ISR Law in digitized file.
4. Financial statements, organizational charts, integration of real estate assets, number of participation certificates in circulation before and after the reorganization or any other similar operation regardless of the name given to it, carried out between trusts dedicated to the acquisition or construction of real estate, through which participation certificates, the rights of said certificates, or the assets that make up the estate of said trusts are transmitted, exchanged, acquired, disposed of, contributed, assigned, or swapped, whether directly or indirectly, as well as all information and supporting documentation in which the operation in question is supported in digitized file. Likewise, a descriptive flowchart of the operation carried out must be provided, in which all and each of the parties involved are reflected, indicating descriptively what actions each of said parties performed, on what date, how they carried them out, and the capacity in which they acted in digitized file.
5. Document with which you prove your personality as legal representative or power of attorney signed before two witnesses and ratified signatures before the tax authorities or Public Notary in digitized file.
6. Valid official identification in digitized file.

• 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? That you are active in the RFC status.

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 that the report is presented on time, that the data is correct, and in its case, will consider the obligation fulfilled.

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 at the end of the procedure or service? What is the validity of the procedure or service?

Receipt acknowledgment. Indefinite.

754 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., 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, 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 Deliver the files on an optical device (compact disc, removable memory unit, etc.) to the unit that will receive your procedure. The information indicated in item 6 of the section What requirements must I meet? must be presented by the fiduciary of each of the trusts dedicated to the acquisition or construction of real estate involved in the operations indicated.

Legal Basis Articles 18 and 19 of the CFF; 187 and 188 of the LISR; Rules 1.1., 2.1.7. and 3.21.2.14. of the RMF.

74/ISR Notice on the acquisition of shares of a corporation by an energy and infrastructure investment trust. Procedure Service Description of the procedure or service Amount

Submit this notice when the shares of the corporation of which you are a shareholder are acquired by an energy and infrastructure investment trust. Free Payment of rights Cost:

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

Shareholders of the corporation resident in Mexico whose shares are acquired by an energy and infrastructure investment trust. Within forty-five immediate days following the day in which a trust that meets the requirements indicated in rule 3.21.2.1. acquires shares of the corporation in question.

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

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

1. Enter the SAT Portal at the link mentioned in the section Where can I submit it? and select Fibra E.
2. Go to the option Notice on the purchase of shares by an energy and infrastructure investment trust.
3. In the section Steps to follow enter My portal, capture your RFC and Password, followed by Log in.
4. Choose the options Internet Services / Service or requests / Request.
5. Fill out the Service Notice Form as follows: In the section Service Description, on the Procedure tab select 74/ISR COMPRA_ACCIONES_FIBRAE; in Directed to: ACAJNI of the SAT; in *Subject: Acquisition of shares of a corporation by a Fibra E; in 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 this choose Examine and select the digitized document in PDF format containing the information you need to upload and choose Upload.

Friday, July 17, 2026 OFFICIAL GAZETTE 755

6. Press the Send button; automatically your request will be generated with the procedure attention folio number and you will obtain your receipt acknowledgment.
7. To follow up on your procedure enter the link mentioned in the section Where can I submit it? capture your RFC and Password, followed by Log in. Choose the options Internet Services / Service or requests / Consult and enter your assigned folio number, followed by Search and you can verify the status of the procedure.
8. The authority will have a period of three months to make any information request regarding your request, or to resolve your procedure.
9. In case of an information request, you will have a period of ten days to remedy it and in case that within that period you do not comply with any of the requirements, your request will be automatically cancelled and your procedure will be considered not submitted.
10. 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 procedure, the three-month period will begin to run from when the request has been complied with.

What requirements must I meet?

1. Format 74/ISR Notice on the acquisition of shares of a corporation by an energy and infrastructure investment trust, contained in Annex 1, duly completed and signed, which you can download following these steps: go to the SAT Portal www.sat.gob.mx / click on the tab "Trámites y servicios" / choose "Más trámites y servicios" / subsequently click on the option "Grandes contribuyentes" / select "Fideicomisos (Informes y declaraciones)" / in the section "FIBRA E" select "Notice on the purchase of shares by an energy and infrastructure investment trust" / select the option "Format" which will redirect you to the format.
2. Contract of disposal of the shares of the corporation object of investment of the trusts that meet the requirements of rule 3.21.2.1.
3. Contract of the energy and infrastructure investment trust, with all its annexes and modifications or re-expressions to the date the notice is presented, as well as the RFC key of the trust in question.
4. Instrument to prove the personality of the legal representative or power of attorney signed before two witnesses and ratified signatures before the tax authorities or Public Notary.
5. 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? 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? With the folio number of your request in My portal, as indicated in point 7 of the section What do I have to do to carry out the procedure or service? 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.

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. Three months. 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. Indefinite.

756 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., 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.

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 For the purposes of the first declaration contained in Format 74/ISR Notice on the acquisition of shares of a corporation by an energy and infrastructure investment trust, contained in Annex 1, article 58 of the ISR Law will apply insofar as applicable, under rule 3.21.2.1., fraction II, subsection d), item 1. In relation to the second declaration contained in Format 74/ISR Notice on the acquisition of shares of a corporation by an energy and infrastructure investment trust, contained in Annex 1, the average participation will be determined by summing the daily participation in the period and dividing the total sum by the number of days in the period, under rule 3.21.2.1., fraction II, subsection d), item 2. Persons who acquire shares of a corporation after the declarations indicated in this procedure have been made must make said declarations within forty-five immediate days following the day in which they have acquired the shares. When the notice is not presented completely and duly completed, the tax authority may request the data, information, or documentation referred to in this procedure sheet, resulting in the application of article 18, penultimate paragraph of the CFF. To the effect 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 by error you have submitted your procedure or service, selecting a different tag than the one indicated in this sheet, the period 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 submitted on the date it was received in accordance with what is indicated in your receipt acknowledgment.

Legal Basis Articles 18, 19, 26 and 37 of the CFF; 58, 187 and 188 of the LISR; Rules 3.21.2.1., fraction II and 3.21.2.2. of the RMF.

75/ISR Notice on energy and infrastructure investment trusts. Procedure Service Description of the procedure or service Amount

Submit this notice to inform regarding energy and infrastructure investment trusts. Free Payment of rights Cost:

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

The fiduciaries of energy and infrastructure investment trusts. By July 15 of each year at the latest.

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

Friday, July 17, 2026 OFFICIAL GAZETTE 757

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

1. Enter the SAT Portal at the link mentioned in the section "Where can I submit it?" and select the Fibra E section.
2. Go to the option Notice regarding investment trusts in energy and infrastructure.
3. In the section Steps to follow, enter My portal, enter your RFC and Password, followed by Log in.
4. Choose the options Internet Services / Service or requests / Request.
5. Fill out the Notice Service form as follows: In the Service Description section, under Procedure select 75/ISR CONTINUITY_FIBRAE; under Directed to: ACAJNI of the SAT; under *Subject: Continuity FIBRA E; under Description: briefly explain what the information 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 document in PDF format containing the information you need to upload and choose Upload.
6. Press the Send button; your request will be automatically generated with the procedure tracking number and you will obtain your receipt acknowledgment.
7. To follow up on your procedure, enter the link mentioned in the section "Where can I submit it?", enter your RFC and Password, followed by Log in. Choose the options Internet Services / Service or requests / Consultation and enter your assigned tracking number, followed by Search and you will be able to verify the status of the procedure.
8. The authority will have a period of three months to make any information request regarding your application, or to resolve your procedure.
9. In the event of an information request, you will have a period of ten days to remedy it, and if you do not comply with any of the requirements within that period, your application will be automatically cancelled and your procedure will be considered not submitted.
10. Pursuant to Article 37 of the CFF, when the tax authority requires you to comply with omitted requirements or provide the necessary elements to resolve the procedure, the three-month period will begin to run from when the request has been complied with.

What requirements must I meet?

1. Form 75/ISR Notice regarding investment trusts in energy and infrastructure, contained in Annex 1, duly completed and signed, which you can download following these 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 option "Large taxpayers" / select "Trusts (Reports and declarations)" / in the "FIBRA E" section select "Notice regarding investment trusts in energy and infrastructure" / select the "Form" option which will redirect you to the form.
2. Trust agreement for investment in energy and infrastructure, with all its annexes and modifications or restatements to date at which the notice is presented, as well as the RFC key of the trust in question.
3. Instrument to prove the legal representation of the legal representative or power of attorney signed before two witnesses and ratified before the tax authorities or a Public Notary.
4. 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?

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?

With the tracking number of your request in My portal, as indicated in point 7 of the section "What do I have to do to carry out the procedure or service?" No.

Resolution of the procedure or service The authority will validate the information presented and, if the requested requirements are met, the Notice will be considered submitted.

758 OFFICIAL GAZETTE Friday, July 17, 2026

Maximum period for the SAT to resolve the procedure or service: Three months. Maximum period for the SAT to request additional information: Three months. Maximum period to comply with the requested information: Ten days.

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

ATTENTION CHANNELS

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 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.

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 When the notice is not presented in a complete and duly completed manner, the tax authority may request the data, information, or documentation referred to in this procedure sheet, resulting in the application of Article 18, second-to-last paragraph of the CFF. 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, if you have erroneously presented your procedure or service by selecting a tag different from that indicated in this sheet, the period for the authority to resolve the procedure or service will begin to run from when 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 and 37 of the CFF; 187 and 188 of the LISR; Rules 3.21.2.1. and 3.21.2.2. of the RMF.

76/ISR Authorization to exclude investments in new assets from the limit established as a requirement for investment trusts in energy and infrastructure.

Procedure Service Description of the procedure or service Amount Request authorization to exclude investments in new assets from the limit established as a requirement for investment trusts in energy and infrastructure. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented? Legal persons that are the subject of investment of an investment trust in energy and infrastructure. When it is necessary to exclude the investments referred to in Rule 3.21.2.1., fraction II, subsection c), numerals 1, 2 and 3 of the new assets subject to the limit established in the referred subsection c).

Where can I submit it? Before the ACAJNI or the ACAJNGC of the AGGC, through the Official Office of the AGGC, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, C.P. 06300, Cuauhtémoc Borough, Mexico City, during an attention schedule from Monday to Friday from 08:00 to 14:30 hrs. Before the ACAJNH of the AGH, through the Official Office of the AGH, located at Av. Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P. 06300, Mexico City, with an attention schedule from Monday to Friday from 08:00 to 14:30 hrs.

Friday, July 17, 2026 OFFICIAL GAZETTE 759

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

1. Go to the Official Office corresponding to you, mentioned in the section "Where can I submit it?"
2. Deliver the documentation requested in the section "What requirements must I meet?"
3. Receive and keep the Form 76/ISR Authorization to exclude investments in new assets from the limit established as a requirement for investment trusts in energy and infrastructure, contained in Annex 1, stamped as receipt acknowledgment.
4. The authority will issue the resolution, or an information request.
5. In the event that an information request is issued, you will have a period of ten days to comply with it, 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 period, your request will be considered not submitted.
6. Pursuant to Article 37 of the CFF, when the tax authority requires you to comply with omitted requirements or provide the necessary elements to resolve the procedure, the period to resolve the consultation will begin to run from when the request or requests have been complied with.
7. Once the requirement or requirements have been met, 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.
8. You can follow up on your procedure with the tracking number found on the receipt acknowledgment, at the SAT office where you carried out your procedure.

What requirements must I meet?

Regarding authorizations concerning new assets related to the activities referred to in Rule 3.21.2.1., fraction II, subsection b), numeral 3 of the RMF, the following:

1. Form 76/ISR Authorization to exclude investments in new assets from the limit established as a requirement for investment trusts in energy and infrastructure, contained in Annex 1, duly completed and signed, directed to the ACAJNI or ACAJNGC, which you can download following these 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 option "Large taxpayers" / select "Trusts (Reports and declarations)" / in the "Fibra E" section select "Authorization to exclude investments in new assets" / select the "Form" option which will redirect you to the form.
2. Concession title or contract celebrated in which your investment projects in infrastructure are stated.
3. Trust agreement for investment in energy and infrastructure.
4. Instrument to prove the legal representation of the legal representative (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified before the tax authorities or a Public Notary (original and simple copy for comparison).
5. Official identification.

Regarding authorizations concerning assets related to the activities referred to in Rule 3.21.2.1., fraction II, subsection b), numeral 1 of the RMF, the following:

1. Form 76/ISR Authorization to exclude investments in new assets from the limit established as a requirement for investment trusts in energy and infrastructure, contained in Annex 1, duly completed and signed, directed to the ACAJNH, which you can download following these 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 option "Large taxpayers" / select "Trusts (Reports and declarations)" / in the "Fibra E" section select "Authorization to exclude investments in new assets" / select the "Form" option which will redirect you to the form.
2. Permit granted by the National Energy Commission to carry out its activities.
3. Trust agreement for investment in energy and infrastructure.
4. Instrument to prove the legal representation of the legal representative (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified before the tax authorities or a Public Notary (original and simple copy for comparison).
5. Official identification.

760 OFFICIAL GAZETTE Friday, July 17, 2026

Regarding authorizations concerning assets related to the activities referred to in Rule 3.21.2.1., fraction II, subsection b), numeral 2 of the RMF, the following:

1. Form 76/ISR Authorization to exclude investments in new assets from the limit established as a requirement for investment trusts in energy and infrastructure, contained in Annex 1, duly completed and signed, directed to the ACAJNI or ACAJNGC, which you can download following these 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 option "Large taxpayers" / select "Trusts (Reports and declarations)" / in the "Fibra E" section select "Authorization to exclude investments in new assets" / select the "Form" option which will redirect you to the form.
2. Permit granted by the National Energy Commission to carry out its activities.
3. Trust agreement for investment in energy and infrastructure.
4. Instrument to prove the legal representation of the legal representative (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified before the tax authorities or a Public Notary (original and simple copy for comparison).
5. 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? 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 Form 76/ISR Authorization to exclude investments in new assets from the limit established as a requirement for investment trusts in energy and infrastructure. No.

Resolution of the procedure or service In the event that all requirements are met, you will obtain the authorization letter. The compliance with the requirements established in this procedure sheet does not limit that the competent authorities may, based on the analysis of the information and documentation provided and in the exercise of their attributes, issue a duly founded and motivated resolution denying the authorization. The resolution that authorizes the exclusion of investments of new assets may be conditioned to the compliance with requirements consisting of the presentation of information and documentation, as well as those that the issuing authority deems convenient to verify compliance with the applicable provisions. The petition made to the tax authorities must be resolved within a period of three months; after this period has elapsed without the resolution being notified, the interested party may consider that the authority resolved negatively and file the means of defense at any time subsequent to said period, while the resolution is not issued, or wait for it to be issued. The letter resolving this procedure will be notified by one of the forms established in Article 134 of the CFF.

Maximum period for the SAT to resolve the procedure or service: Three months. Maximum period for the SAT to request additional information: Three months from the receipt of the authorization request. Maximum period to comply with the requested information: Ten days.

What document do I obtain upon finishing the procedure or service? Authorization resolution. In its case, resolution denying the authorization. What is the validity of the procedure or service? Indefinite, as long as the requirements established in Rule 3.21.2.1. are met.

Friday, July 17, 2026 OFFICIAL GAZETTE 761

ATTENTION CHANNELS

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 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.

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 authority may issue as many requests as it deems necessary.

Legal Basis Articles 18, 18-A, 37 and 134 of the CFF; 188 of the LISR; Rules 1.1., 2.1.7., 3.21.2.1. and 3.21.2.2. of the RMF.

77/ISR Notice regarding the sale of shares to an investment trust in energy and infrastructure.

Procedure Service Description of the procedure or service Amount Submit this notice to inform that you are the subject of direct investment by investment trusts in energy and infrastructure. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented? Mexican resident legal persons for tax purposes that are the subject of direct investment by investment trusts in energy and infrastructure, in accordance with Rule 3.21.2.1., fraction II. Within the forty-five immediate days following that in which a trust that meets the requirements indicated in Rule 3.21.2.1. acquires your shares.

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

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

1. Enter the SAT Portal at the link mentioned in the section "Where can I submit it?" and select the Fibra E section.
2. Go to the option Notice regarding the sale of shares to an investment trust in energy and infrastructure.
3. In the section Steps to follow, enter My portal, enter your RFC and Password, followed by Log in.
4. Choose the options Internet Services / Service or requests / Request.
5. Fill out the Notice Service form as follows: In the Service Description section, under the Procedure tab select 77/ISR SALE_SHARES_FIBRAE; under Directed to: ACAJNI of the SAT; under *Subject: Sale of shares to a Fibra E; under 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 document in PDF format containing the information you need to upload and choose Upload.
6. Press the Send button; your request will be automatically generated with the procedure tracking number and you will obtain your receipt acknowledgment.
7. To follow up on your procedure, enter the link mentioned in the section "Where can I submit it?", enter your RFC and Password, followed by Log in. Choose the options Internet Services / Service or requests / Consultation and enter your assigned tracking number, followed by Search and you will be able to verify the status of the procedure.
8. The authority will have a period of three months to make any information request regarding your application, or to resolve your procedure.
9. In the event of having an information request, you will have a period of ten days to remedy it, and if you do not comply with any of the requirements within that period, your application will be automatically cancelled and your procedure will be considered not submitted.
10. Pursuant to Article 37 of the CFF, when the tax authority requires you to comply with omitted requirements or provide the necessary elements to resolve the procedure, the three-month period will begin to run from when the request has been complied with.

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

1. Format 77/ISR Notice on the sale of shares to an energy and infrastructure investment trust, contained in Annex 1, duly completed and signed, which you can download following these steps: go to the SAT Portal www.sat.gob.mx / click on the "Trámites y servicios" tab / choose "Más trámites y servicios" / subsequently click on the option "Grandes contribuyentes" / select "Fideicomisos (Informes y declaraciones)" / in the "Fibra E" section select "Aviso sobre la venta de acciones a un fideicomiso de inversión en energía e infraestructura" / select the "Formato" option which will redirect you to the format.
2. Trust agreement for the energy and infrastructure investment trust, with all its annexes and modifications or re-expressions up to the date the notice is presented, as well as the RFC key of the trust in question.
3. Instrument to prove the legal representative's authority (certified copy and simple copy for verification) or power of attorney signed before two witnesses and ratified before the tax authorities or a Public Notary (original and simple copy for verification).
4. 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? 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 of this process or service? With the folio number of your application in My portal, as indicated in point 7 of the section "What do I have to do to carry out the process or service?" No. Resolution of the process or service The authority will validate the information presented and, if the requested requirements are met, the Notice will be considered presented. 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 Three months. Three months. Ten days. What document do I obtain at the end of the process or service? What is the validity of the process or service? Receipt acknowledgment. Indefinite. ATTENTION CHANNELS Inquiries and doubts Complaints and reports SAT Hotline 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, Monday to Friday from 09:00 to 18:00 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 SAT Hotline 55 627 22 728 option 8. Additional information When the notice is not presented in a complete and duly completed manner, the tax authority may require the data, information, or documentation referred to in this process sheet, resulting in the application of article 18, second-to-last paragraph of the CFF. To ensure that the tax authority is 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 process sheet. However, when by error you have presented your process or service, selecting a different tag than the one indicated in this sheet, the time limit for the authority to resolve the process or service will begin to run once it has been assigned to the competent area. Nevertheless, your application 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 and 37 of the CFF; 187 and 188 of the LISR; Rules 3.21.2.1. and 3.21.2.2. of the RMF. …

Viernes 17 de julio de 2026 DIARIO OFICIAL 763 80/ISR Notice to accumulate the gain derived from the alienation of shares related to the development of investment in infrastructure. Process Service Description of the process or service Amount Present this notice when you have opted to accumulate the gain derived from the alienation of shares related to the development of investment in infrastructure. Free Payment of rights Cost: Who can request the process or service? When is it presented? Resident corporations that have alienated shares and opted to accumulate annually the gain derived from said alienation in terms of the rule 3.2.24. of the RMF in force until December 31, 2017. By June 30 of each year, during the term in which the gain derived from the alienation of shares must be accumulated, when the option indicated in rule 3.2.24. of the RMF in force until December 31, 2017 has been exercised. By April 30 of the year following that in which the assumption of early termination of the concession has been updated, when the alienating society of the shares is merged or split or when the requirements referred to in the rule 3.2.24. of the RMF in force until December 31, 2017 are not met. Where can I present it? On the SAT Portal: https://www.sat.gob.mx/portal/public/tramites/avisos INFORMATION TO CARRY OUT THE PROCESS OR SERVICE What do I have to do to carry out the process or service?

1. Enter the SAT Portal in the link mentioned in the section "Where can I present it?" and select the section Notices.
2. Go to the option Notice option to accumulate the gain from the alienation of shares in the development of investment in infrastructure.
3. In the section Steps to follow enter the Notice to accumulate gain and enter your RFC, Password and the captcha, if it is the first time, accept the terms and conditions.
4. Choose the options Internet Services / Service or requests / Request.
5. Fill out the Notice Service form as follows:
6. In the section Service Description, in Process select the tag 80/ISR INFRASTRUCTURE NOTICE; in Directed to: ACPPFGC of the SAT; in *Subject: Notice to opt to accumulate the gain derived from the alienation of shares related to the development of investment in infrastructure; in Description: briefly explain what the request you are making is about; attach the scanned documents indicated in the section "What requirements must I meet?", for this choose Examine and select the digitized document in PDF format containing the information you have to upload and choose Load.
7. Press the Send button; automatically your application will be generated with the folio number of the attention process and you will obtain your receipt acknowledgment. What requirements must I meet? Regarding the notice that must be presented by June 30 of each year during the term in which the gain derived from the alienation must be accumulated, when the option indicated in rule 3.2.24. of the RMF in force until December 31, 2017 has been exercised, Format of Request for process 80/ISR Notice to accumulate the gain derived from the alienation of shares related to the development of investment in infrastructure, contained in the Annex 1, duly completed and signed by the legal representative of the requesting corporation, 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 processes and services" / click on the option "Large Taxpayers" / select "Request formats for process AGGC-AGH, contained in Annex 1 of the RMF" / click on the option "LISR" and choose the format to which the process you will present belongs, with the following documentation:
8. The working paper for the determination of the updated gain from the alienation of shares of the society that had the character of split, corresponding to the annuity in question.
9. The list of infrastructure projects subject to concession or contracts or public-private partnership agreements in which the resources derived from the alienation of shares were invested and the amount invested in each project.

764 DIARIO OFICIAL Viernes 17 de julio de 2026 3. The list of liabilities acquired directly or indirectly to carry out infrastructure projects that were paid with the resources derived from the alienation of shares and the amount paid in the immediate previous year. 4. List of infrastructure projects subject to concession or contracts or public-private partnership agreements in which the society that had the character of splitting and its shareholders invested the resources derived from the distribution of dividends or profits by the society that had the character of split. 5. Instrument to prove the legal representative's authority or power of attorney signed before two witnesses and ratified before the tax authorities or a Public Notary. 6. Official identification. Regarding the notice that must be presented by April 30 of the year following that in which the assumption of early termination of the concession has been updated, when the alienating society of the shares is merged or split or when the requirements referred to in rule 3.2.24. of the RMF in force until December 31, 2017 are not met, Format of Request for process 80/ISR Notice to accumulate the gain derived from the alienation of shares related to the development of investment in infrastructure, contained in Annex 1, duly completed and signed by the legal representative of the requesting corporation, 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 processes and services" / click on the option "Large Taxpayers" / select "Request formats for process AGGC-AGH, contained in Annex 1 of the RMF" / click on the option "LISR" and choose the format to which the process you will present belongs, with the following documentation:

1. The working paper for the determination of the remaining updated gain pending to be accumulated derived from the alienation of shares of the society that had the character of split.
2. Instrument to prove the legal representative's authority or power of attorney signed before two witnesses and ratified before the tax authorities or a Public Notary.
3. 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? Have a Password. 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 of this process or service? Immediate process. No. Resolution of the process or service The authority will validate the information presented and, if the requested requirements are met, the Notice will be considered presented. 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 Immediate process. Not applicable. Not applicable. What document do I obtain at the end of the process or service? What is the validity of the process or service? Receipt acknowledgment. Indefinite. ATTENTION CHANNELS Inquiries and doubts Complaints and reports SAT Hotline 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 the 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. 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 Hotline 55 627 22 728 option 8.

Viernes 17 de julio de 2026 DIARIO OFICIAL 765 Additional information The corresponding statements under oath indicated in the Format of Request for process 80/ISR Notice to accumulate the gain derived from the alienation of shares related to the development of investment in infrastructure, will only be presented during the term of the two years following the alienation of shares. Legal basis Articles 14, 14-B, fraction II, 15-A of the CFF; 24 of the LISR; Eighteenth Transitory of the RMF; Rule 3.2.24. of the First Resolution of Modifications of the RMF 2017. … 82/ISR Report of modification to deferred income tax. Process Service Description of the process or service Amount Present this writing to inform modifications to deferred income tax with reason of the presentation of a complementary declaration. Free Payment of rights Cost: Who can request the process or service? When is it presented? The integrating society. Within ten days following that in which the complementary declaration is presented in which the amount of deferred income tax is modified. Where can I present it? In person: In the Official Office of the AGGC and directed to the Central Administration of Planning and Program of Taxation of Large Taxpayers, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc borough, C.P. 06300, Mexico City. Monday to Friday in a schedule of 08:00 to 14:30 hrs. INFORMATION TO CARRY OUT THE PROCESS OR SERVICE What do I have to do to carry out the process or service?

1. Go to the ACFGS, with the documentation mentioned in the section "What requirements must I meet?" of this sheet.
2. Deliver the requested documentation to the staff attending the process.
3. Receive and keep the stamped free writing, as receipt acknowledgment. What requirements must I meet?
4. Format of Request for process 82/ISR Report of modification to Deferred Income Tax, contained in Annex 1, duly completed and signed, which you can download following these steps: Enter the SAT Portal at www.sat.gob.mx / click on the tab "Empresas" / choose "Optional for Groups of Societies" / click on "Additional material" / select the option "Related documents" / choose "Request for Process 82/ISR Report of modification to Deferred Income Tax".
5. Instrument to prove representation (simple copy and certified copy for verification).
6. Valid official identification (In case of in-person process, simple copy and original for verification).
7. Simple copy of the document that proves that said group exercises the option indicated in rule 3.6.6. of the RMF.

• 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? Having previously presented the notice referred to in sheet 81/ISR "Notice to exercise the option to publish the information related to deferred income tax".

766 DIARIO OFICIAL Viernes 17 de julio de 2026 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 of this process or service? Immediate process. No. Resolution of the process or service Not applicable. 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 Not applicable. Not applicable. Not applicable. What document do I obtain at the end of the process or service? What is the validity of the process or service? Immediate process. Indefinite. ATTENTION CHANNELS Inquiries and doubts Complaints and reports SAT Hotline 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 the 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 in 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 schedules: 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 SAT Hotline 55 627 22 728 option 8. Additional information Not applicable. Legal basis Articles 18, 18-A CFF; 70 Income Tax Law; Rule 3.6.6. of the RMF. 83/ISR Prior notice of transfer pricing adjustments made in terms of rule 3.9.1.4., first paragraph of the RMF. Process Service Description of the process or service Amount Present this notice prior to making the transfer pricing adjustments indicated in rule 3.9.1.4., first paragraph. Free Payment of rights Cost: Who can request the process or service? When is it presented? Taxpayers who fall under the assumptions of the rule 3.9.1.4., first paragraph. Prior to making the transfer pricing adjustments indicated in rule 3.9.1.4., first paragraph. Where can I present it? On the SAT Portal: https://www.sat.gob.mx/portal/public/tramites/tratados-y-precios

Friday, July 17, 2026 OFFICIAL GAZETTE 767

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

1. Enter the SAT Portal at the link mentioned in the section "Where can I submit it?" and select the section Notices.
2. Go to the option Prior notice of transfer pricing adjustments rule 3.9.1.4., first paragraph of the RMF.
3. In the section Steps to follow, enter My portal, enter your RFC and Password, followed by Log in.
4. Choose the options Internet Service / Service or Requests / Request.
5. Fill out the electronic form Service of Notice.
6. In the Procedure tab, select 83/ISR DED VOLUNTARY ADJUSTMENT; in Directed to: ACFPT of the SAT; in *Subject: Prior notice of transfer pricing adjustments made in terms of rule 3.9.1.4., first paragraph; in Description: state the objective of the request you are making; 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 Upload.
7. Press the Send button; automatically your request will be generated with the procedure folio number for attention and you will receive your receipt acknowledgment.

What requirements must I meet?

1. Request Form for procedure 83/ISR Prior notice of transfer pricing adjustments made in terms of rule 3.9.1.4., first paragraph of the RMF, contained in Annex 1, duly completed and signed, which you can download according to the following steps: enter the SAT Portal at the website www.sat.gob.mx / click on the tab "Procedures and services", select the section "More procedures and services" / subsequently click on the option "Large taxpayers" / select the option "International Treaties and Transfer Pricing" / in the section "Notices" select "Prior notice of transfer pricing adjustments rule 3.9.1.4., first paragraph of the RMF" / choose the option "Format" which will redirect you to the format.
2. Digital file that includes the information and documentation with which it was identified that the operation(s) adjusted originally did not consider the prices, amounts of consideration or profit margins, that they would have used or obtained with or between independent parties in comparable operations, in accordance with articles 76, first paragraph, fractions IX and XII, 90, penultimate paragraph, 110, fraction XI, 179, first paragraph and, if applicable, 180, second paragraph of the Income Tax Law.
3. Document signed by the person who prepared the documentation and information referred to in fractions II and V of rule 3.9.1.3. indicating the reason why the originally agreed prices, amounts of consideration or profit margins did not correspond to those that independent parties would have determined in comparable operations.
4. Document signed by the person who prepared the documentation and information referred to in fractions II and V of rule 3.9.1.3. in which:
   • The consistency or inconsistency in the application of transfer pricing methodologies by the taxpayer and in the search for comparable operations or companies is explained, at least in relation to the immediate preceding fiscal year, with respect to the operation that was adjusted voluntarily or compensatorily.
   • The reason is indicated why the originally agreed prices, amounts of consideration or profit margins did not correspond to those that independent parties would have determined in comparable operations.
5. Information and documentation with which it is possible to corroborate that through the transfer pricing adjustment referred to in rule 3.9.1.1., the operation(s) in question considered the prices, amounts of consideration or profit margins that they would have used or obtained with or between independent parties in comparable operations, in accordance with articles 76, first paragraph, fractions IX and XII, 90, penultimate paragraph, 110, fraction XI and 179, first paragraph as well as, if applicable, 180, second paragraph of the Income Tax Law.
6. The CFDI or fiscal receipt that meets the requirements established in articles 29 and 29-A of the CFF, or in rule 2.7.1.14., depending on whether it concerns operations with related parties with a resident in national territory or in a foreign country without a permanent establishment in Mexico, as well as in other applicable provisions, corresponding to the original operation that was adjusted.
7. In the case of deductions associated with the acquisition of imported merchandise, the documentation that supports the payment of the corresponding VAT and IEPS.
8. In the case of real adjustments, the CFDI or fiscal receipt that supports said adjustment, which must meet the requirements established in articles 29 and 29-A of the CFF, or in rule 2.7.1.14., depending on whether it concerns operations with related parties with a resident in national territory or in a foreign country without a permanent establishment in Mexico, as well as in other applicable provisions, and must be correlated in the accounting with those initially issued for the adjusted operation.

768 OFFICIAL GAZETTE Friday, July 17, 2026

9. The registration in terms of articles 28 of the CFF, 27, fraction IV of the Income Tax Law, as well as 44 of its Regulations, of the transfer pricing adjustments made voluntarily or compensatorily in the accounting in off-balance sheet accounts and recognizing them in the reconciliation between the accounting and fiscal result for Income Tax purposes, when they are only virtual.
10. Information and documentation with which it is accredited that the related party with which the operation adjusted voluntarily or compensatorily was concluded, accumulated the income corresponding to said adjustment or decreased the deduction, as applicable, in the same fiscal year in which it was deducted and for the same adjusted amount, as well as that they do not represent income subject to a preferential tax regime. This requirement may be met with the obtaining of a declaration, under oath, if applicable, duly translated into Spanish, in which the legal representative or their duly accredited equivalent of the related party with which the adjusted operation was concluded confirms that said related party accumulated or decreased it, as applicable, indicates the adjusted amount, the fiscal year in which it was made and expressly states that the adjustments made did not represent income subject to a preferential tax regime, the latter as defined in terms of the Income Tax Law.
11. Information and documentation accrediting compliance with the obligation to withhold and remit Income Tax payable by third parties, in terms of article 27, fraction V of the Income Tax Law, derived from the transfer pricing adjustment made voluntarily or compensatorily, without prejudice to what is stated by the international treaties of which Mexico is a party. In the case of withholdings in terms of articles 153, first and fourth paragraphs of the Income Tax Law, when the taxpayer as withholding agent and joint debtor is not in a position to identify the date of exigibility corresponding to the payment, they must consider that said date was no later than the last day of the fiscal year to which the adjusted operation corresponds.
12. Instrument to accredit the personality of the legal representative or power of attorney signed before two witnesses and ratified signatures before the tax authorities or Public Notary.
13. 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? 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 If the requested requirements are met, the Notice will be considered presented and you will receive your Receipt Acknowledgment.

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 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 SAT Hotline 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.

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 Hotline 55 627 22 728 option 8.

Friday, July 17, 2026 OFFICIAL GAZETTE 769

Additional Information The CFDI or fiscal receipt supporting the transfer pricing adjustment made voluntarily or compensatorily may be issued in the fiscal year in which the declaration referred to in article 76, fraction V of the Income Tax Law was presented or should have been presented, with the data of the operation that was adjusted as accumulative income or authorized deduction, voluntarily or compensatorily within the "Concept" element, "Description" attribute. In any case, the CFDI or fiscal receipt must include at least the following information:

• The description of the operation adjusted voluntarily or compensatorily.
• The amount of the original operation, which may correspond to that manifested in the information presented to comply with articles 31-A and 32-H of the CFF and 76, fraction X of the Income Tax Law.
• If applicable, the original gross or operating profit subject to the adjustment made voluntarily or compensatorily.
• The fiscal year in which it was declared as accumulative income or authorized deduction.
• The description of the transfer pricing adjustment made voluntarily or compensatorily.

Legal Basis Articles 28, 29, 29-A, 31-A, 32, 32-A and 32-H of the CFF; 25, 26, 27, 36, 76, 76-A, 90, 110, 153, 176, 179, 180 and 184 of the LISR; 24, 26, 27, 28 and 28-A of the LIVA; 15, 15-A and 16 of the LIEPS; 44 of the RLISR; Rules 2.7.1.14., 3.9.1.1., 3.9.1.2., 3.9.1.3. and 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.

Procedure Service Description of the procedure or service Amount Submits this notice prior to making transfer pricing adjustments in terms of rule 3.9.1.4., second paragraph. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Taxpayers who fall under the circumstances of rule 3.9.1.4., second paragraph. Prior to making a transfer pricing adjustment in terms of rule 3.9.1.4., second paragraph.

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

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

1. Enter the SAT Portal at the link mentioned in the section "Where can I submit it?" and select the section Notices.
2. Go to the option Prior notice of transfer pricing adjustments rule 3.9.1.4., second paragraph of the RMF.
3. In the section Steps to follow, enter My portal, enter your RFC and Password, followed by Log in.
4. Choose the options Internet Service / Service or Requests / Request.
5. Fill out the Service of Notice form as follows:
   • In the Service Description section, in the Procedure tab, select 84/ISR DED CORRELATIVE ADJUSTMENT; in Directed to: ACFPT of the SAT; in *Subject: Prior notice to transfer pricing adjustments made in terms of rule 3.9.1.4., second paragraph; in Description: state the object of the request you are making; 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 Upload.
6. Press the Send button, automatically your request will be generated with the procedure folio number for attention and you will receive your receipt acknowledgment.

770 OFFICIAL GAZETTE Friday, July 17, 2026

What requirements must I meet?

1. Request Form for procedure 84/ISR Prior notice of transfer pricing adjustments made in terms of rule 3.9.1.4., second paragraph of the RMF, 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" / select "International treaties and transfer pricing" / in the section "Notices" select "Prior notice of transfer pricing adjustments rule 3.9.1.4., second paragraph of the RMF" / select the option "Format" which will redirect you to the corresponding format.
2. File that includes the amount of the adjustment to be made, with the main data of the primary adjustment made to your counterparty that was fiscally corrected, such as its calculation, the prices, amounts of consideration or profit margins of the comparable operations or companies, the transfer pricing method and profitability indicator used.
3. Instrument to accredit the personality of the legal representative or power of attorney signed before two witnesses and ratified signatures before the tax authorities or Public Notary.
4. 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? 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 If the requested requirements are met, the Notice will be considered presented and you will receive your Receipt Acknowledgment.

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 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 SAT Hotline 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.

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 Hotline 55 627 22 728 option 8.

Additional Information For more information about the procedure you can enter the following link: https://www.sat.gob.mx/portal/public/tramites/tratados-y-precios

Legal Basis Articles 25, 26, 27, fractions I, III, IV, V, XIV, XVIII and XXII, 36, fraction VII, 76, first paragraph, fractions IX, XII, 90, penultimate paragraph, 110, fraction XI and 179, first paragraph of the LISR; Rules 3.9.1.2., 3.9.1.3. and 3.9.1.4., second paragraph of the RMF.

Friday, July 17, 2026 OFFICIAL GAZETTE 771

85/ISR Notice to exercise the option referred to in article 74-B of the Income Tax Law.

Procedure Service Description of the procedure or service Amount Legal Persons of Agrarian Law who opt to comply with their obligations in accordance with what is established in article 74-B of the Income Tax Law. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Legal persons of agrarian law. No later than January 31 of the fiscal year in question. In the case of taxpayers who start or resume activities, no later than within the month following their registration or resumption.

Where can I submit 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?

1. Enter the link in the section "Where can I submit it?"
2. In My portal, enter your RFC and Password, and choose Log in.
3. Select the option Internet Services / Clarifications / Request and a form will appear.
4. Complete the form as follows:
   • In the Service Description section, in the Procedure field, select the option RFC UPDATE; in Directed to: SAT; in Subject: Notice to exercise the option referred to in article 74-B; in the Description section: Notice to exercise the option referred to in article 74-B of the Income Tax Law and make the declaration that corresponds to you in accordance with what is indicated in the Additional Information section.
5. Press the Send button and the Receipt Acknowledgment is generated, which contains the procedure folio with which you can follow up on your notice, print it or save it.
6. Review your clarification case within ten days to verify if additional information was requested from you; if so, you will have ten days to deliver it; if you exceed that deadline, it is necessary to resubmit your request.
7. 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 enter 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 which you can print or save.

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

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? On the SAT Portal, with the folio number found in the Receipt Acknowledgment. No.

Resolution of the procedure or service The authority will validate the information; if appropriate, tax obligations are updated and a Response Acknowledgment is sent, through the service or request case. Otherwise, the Response Acknowledgment indicates the reason why the procedure did not proceed.

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. Ten days. Ten days.

772 OFFICIAL GAZETTE Friday, July 17, 2026

What document do I obtain upon completing the procedure or service? Receipt of acceptance. Response receipt.

What is the validity of the procedure or service? Valid until you submit a notice of update of economic activities and tax obligations or the condition established in Rule 2.5.18 is met.

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 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.

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

Legal entities must be constituted solely by partners or associates, individuals who are recognized as ejidatarios or comuneros in accordance with the Agrarian Law.

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, when you have mistakenly submitted your procedure or service by 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 submitted on the date it was received in accordance with what is indicated in your receipt of acceptance.

For the case of the manifestation indicated in item 4 of the section "What do I have to do to carry out the procedure or service?":

If you are previously registered in the RFC and active, declare under oath that at least 80% of your total income is from the industrialization and commercialization of products derived from agricultural, livestock, forestry, or fishing activities and that the total income in the immediately preceding fiscal year, excluding the alienation of fixed assets or fixed assets and land owned by you that had been affected by your activity, did not exceed the amount of five million pesos.

If you have just registered in the RFC and are about to start activities, or if you have resumed activities, declare under oath that you estimate that your total income for the fiscal year, in which at least 80% are obtained from the industrialization and commercialization of products derived from agricultural, livestock, forestry, or fishing activities, will not exceed the amount of five million pesos.

Legal Basis Articles 27 of the CFF; 74-B of the LISR; 29 and 30 of the RCFF; 297 of the CFPC; Rules 2.5.8., 2.5.17. and 2.5.18. of the RMF.

...

87/ISR Notice regarding income from services that will not be considered passive income.

Procedure Service Description of the procedure or service Amount Submit this notice to provide information related to income from services that will not be considered passive income. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Residents in Mexico and residents abroad with a permanent establishment in the country who obtain income through foreign entities. When you opt to apply rule 3.19.8.

Friday, July 17, 2026 OFFICIAL GAZETTE 773

Where can I submit it? 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?

1. Enter the SAT Portal at the link mentioned in the section "Where can I submit it?"
2. Enter your RFC and Password, followed by Log in.
3. Choose the options Internet Services / Service or requests / Request.
4. Fill out the Service Notice form as follows:
5. In the Service Description section, in the Procedure tab, select 87/ISR PASSIVE INCOME NOTICE; in Directed to: ACPPFGC of the SAT; in *Subject: Notice to provide information related to income from services that will not be considered passive income; in Description: state the objective of the request you are making; 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.
6. Press the Send button; automatically your request will be generated with the procedure attention folio number and you will obtain your receipt of acceptance.

What requirements must I meet?

1. Procedure Request Form 87/ISR Notice regarding income from services that will not be considered passive income, contained in Annex 1, duly completed and signed, which you can download following these steps: go to the SAT Portal at www.sat.gob.mx / click on the "Continue to Site" section / choose "More procedures and services" / click on the "Large Taxpayers" option / select "AGGC-AGH procedure request forms, contained in Annex 1 of the RMF" / click on the "LISR" option and choose the format to which the procedure you will submit belongs.
2. Flowchart of the value chain of the services provided by the foreign entity, where you must identify the entities involved, the assets, functions and risks assumed by each of them.
3. The financial statements with their notes for each entity, as well as the ISR payment declarations or equivalent, if applicable, for each entity involved.
4. The information and documentation in which the manifestation and explanation referred to in item I find support.
5. Instrument by which the personality of the person acting on behalf of the foreign entity is accredited for the purposes of the requested manifestation or power of attorney signed before two witnesses and the signatures ratified before the tax authorities or before a Notary or Public Notary. Representation may also be accredited in accordance with what is established in rule 2.1.15.
6. Instrument to prove representation or power of attorney signed before two witnesses and the signatures ratified before the tax authorities or Public Notary.
7. 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? 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 validate the information presented and, in case of meeting the requested requirements, the Notice will be considered submitted.

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 Immediate procedure. Not applicable. Not applicable.

774 OFFICIAL GAZETTE Friday, July 17, 2026

What document do I obtain upon completing the procedure or service? Receipt of acceptance.

What is the validity of the procedure or service? Indefinite, as long as you continue to comply with the applicable tax provisions.

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 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.

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 Not applicable.

Legal Basis Article 176 of the LISR; Rules 2.1.15. and 3.19.8. of the RMF.

...

90/ISR Designation of the representative of a resident abroad.

Procedure Service Description of the procedure or service Amount Submit this notice when you are designated as a representative of a resident abroad, in terms of article 174 of the ISR Law. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Residents in Mexico or residents abroad with a permanent establishment in the country who are designated representatives of residents abroad, in terms of article 174 of the ISR Law. Before the deadline to make the payment of the ISR that has been incurred expires, in accordance with the relative and applicable provisions of Title V of the ISR Law.

Where can I submit it? In person:

Before the ACPPFGC of the AGGC, through 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, with an attention schedule from Monday to Friday from 08:00 to 14:30 hrs.

Before the ACPPH of the AGH, through the Registry Office of the AGH, located at Avenida Hidalgo, number 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, with an attention schedule from 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?

1. Go to the Registry Office corresponding to you, mentioned in the section "Where can I submit it?"
2. Deliver the documentation requested in the section "What requirements must I meet?"
3. Receive a copy of the Procedure Request Form 90/ISR Designation of the representative of a resident abroad, contained in Annex 1, stamped as a receipt of acceptance.

Friday, July 17, 2026 OFFICIAL GAZETTE 775

What requirements must I meet?

1. Procedure Request Form 90/ISR Designation of the representative of a resident abroad, contained in Annex 1, duly completed and signed, which you can download following these steps: go to the SAT Portal at www.sat.gob.mx / click on the "Continue to Site" section / choose "More procedures and services" / click on the "Large Taxpayers" option / select "AGGC-AGH procedure request forms, contained in Annex 1 of the RMF" / click on the "LISR" option and choose the format to which the procedure you will submit belongs.
2. Document that proves the granting of representation (simple copy and original or certified copy for comparison), which must meet the requirements established in article 19 of the CFF, which may apply, for this purpose, the facilities contained in rule 2.1.15. The representative must have powers of ownership and to grant and sign bills of exchange or their equivalents, in accordance with the applicable norms of the law of the place where the act of representation is granted. In the case of the offer of a letter of credit, the representation powers that are necessary, in accordance with the applicable provisions, for it to be accepted as collateral for tax purposes will be attended to.
3. Original or certified copy of the protocolization before a public notary in Mexico of the manifestation signed by the designated representative to voluntarily assume joint liability. In the case of legal entity representatives, the manifestation must be signed by the sole administrator or, if applicable, by all members of the board of directors. When the bylaws of the legal entity grant the president of the board of directors the same administrative powers as the board itself, the signature of said president will be sufficient to fulfill the requirement. For the purposes of what is stated in this point, the designated representative must accompany a legible copy of the latest update of the bylaws of the legal entity in question, from which the powers of the sole administrator, board of directors or its president can be derived, as applicable. The persons referred to in this paragraph must have e.firma.
4. Documentation of certain date regarding the realization of the legal situation or fact that gives rise to the imposition of ISR for the resident abroad, in accordance with the relative and applicable provisions of Title V of the ISR Law, from which the date on which said situation took place or occurred can be appreciated.
5. Working papers regarding the calculation and self-determination of the ISR payable by your represented party, in accordance with the relative and applicable provisions of Title V of the ISR Law.
6. If applicable, original of the letter of credit issued by an authorized credit institution, in accordance with the applicable provisions.
7. 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?

1. That the representative has a positive opinion of compliance with tax obligations.
2. That the status of the designated representative and their tax residence are not located as "not found".
3. That the designated representative is active in the RFC at the time of designation and for the five years following the date on which the legal situation or fact that gave rise to the imposition of ISR for the resident abroad took place or occurred, in accordance with the relative and applicable provisions of Title V of the ISR Law.

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 Receipt of acceptance.

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 Immediate procedure. Not applicable. Not applicable.

What document do I obtain upon completing the procedure or service? Receipt of acceptance.

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

776 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 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.

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 SAT reserves its powers to review the manifestations made and the documentation presented as well as to qualify the sufficiency of the assets of easy realization referred to in the list of assets owned by the resident abroad contained in the Procedure Request Form 90/ISR Designation of the representative of a resident abroad, contained in Annex 1, of compliance with the applicable requirements for the letter of credit and its verification powers to determine the consequences of not designating a representative before the deadline for doing so expires or if such designation does not meet the requirements established in this procedure sheet, without prejudice to the character of representative of the resident abroad.

The assets owned by the representative must correspond to the type of assets indicated in article 155 of the CFF, which sufficiently guarantee the joint liability assumed by the representative.

Such guarantee, or the amount of the letter of credit, must comprise at least the ISR determined payable by the resident abroad, without prejudice to the SAT's ability to require its expansion up to the deadline established in article 67 of the CFF. In the case of the application of treaties in force to avoid double taxation of which Mexico is a party, the SAT may require expansions to the amount of the letter of credit taking into consideration that the resident abroad may not have the right to the benefits of said treaties.

When the representative is a legal entity, the amount of the contributions that the resident abroad must pay, for which the designated representative voluntarily assumes joint liability, cannot exceed 10% of the paid-in capital of the legal entity in question and it must not have had a fiscal loss for ISR purposes in the last two regular fiscal years or, if applicable, it must not have exceeded 10% of its paid-in capital. This requirement will not be applicable when a letter of credit is offered.

When the representative is an individual, the amount of the contributions that the resident abroad must pay, for which the designated representative voluntarily assumes joint liability, cannot exceed 10% of their declared income in the immediately preceding fiscal year, excluding 75% of the income declared for ISR purposes as business activities or 10% of the capital affected to their business activity, if applicable. This requirement will not be applicable when a letter of credit is offered.

Legal Basis Articles 19, 26, 67 and 155 of the CFF; 174 of the LISR; Rules 1.1., 2.1.7., 2.1.15. and 3.18.39. of the RMF.

...

92/ISR Informative Declaration for Public Notaries and other notaries, regarding the dismemberment of the attributes of property ownership.

Procedure Service Description of the procedure or service Amount Submit the Informative Declaration, regarding the legal acts through which the dismemberment of the attributes of property ownership is carried out, as well as those instruments in which the consolidation of the attributes of property or the extinction of the real right of usufruct is recognized when a legal entity has transmitted the usufruct or acquired the bare ownership of an asset. Free Payment of rights Cost:

Friday, July 17, 2026 OFFICIAL GAZETTE 777

Who can request the procedure or service? When is it submitted? Notaries, Brokers, Judges, and other Public Notaries. Within thirty days following the date on which the legal acts are carried out through which the separation of the attributes of the property of the asset takes place, as well as those instruments in which the consolidation of the attributes of the property or the extinction of the real right of usufruct is recognized when a legal entity has transmitted the usufruct or acquires the bare ownership of an asset.

Where can I submit it? In person: Before the Official Records Office of the AGGC located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, during business hours Monday to Friday from 08:00 to 14:30 hrs. Before the Official Records Office of the AGH located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, during business hours Monday to Friday from 08:00 to 14:30 hrs., as applicable. At the nearest SAT office to your home, which can be found by entering the following link: https://www.sat.gob.mx/portal/public/directorio, for taxpayers that are under the competence of the AGAFF, 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? In person:

1. 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?"
2. Deliver the corresponding documentation to the tax authority that will handle your procedure.
3. Receive and keep a copy of your receipt acknowledgment.

What requirements must I meet? Request Format 92/ISR Informative Declaration for Public Notaries and other notaries, regarding the separation of the attributes of the property of the asset, contained in Annex 1, duly filled out and signed, which you can download by following these 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 the option "Request formats AGGC-AGH, contained in Annex 1 of the RMF" / click on the option "ISR" and choose the format to which the procedure you will submit 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 that the declaration meets the requested requirements.

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 at the end of the procedure or service? What is the validity of the procedure or service? Receipt acknowledgment. Indefinite.

778 OFFICIAL GAZETTE Friday, July 17, 2026

ATTENTION CHANNELS

Inquiries and doubts SAT Hotline 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, 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 electronic address: https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 9:00 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 SAT Hotline 55 627 22 728 option 8.

Additional Information The information and documentation you present before the competent authority cannot be sent via postal service. In this case, such documents will be considered not presented.

Legal Basis Articles 18 of the CFF; 3 of the RCFF; 18, fraction XII of the LISR; Rules 2.1.35. and 3.15.17. of the RMF.

93/ISR Notice for the administration of personal retirement plans.

Procedure Service Description of the procedure or service Amount Submit this notice to be considered authorized to administer personal retirement plans. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Insurance institutions, credit institutions, brokerage houses, retirement fund administrators, investment fund operating companies, and integral distribution companies of investment fund shares that wish to carry out the administration of personal retirement plans. Prior to carrying out the administration of personal retirement plans and no later than January 31 of the year immediately following that in which contributions are intended to be deductible by the taxpayer.

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?

1. Enter the SAT Portal at the link mentioned in the section "Where can I submit it?" and select the section Pension Fund.
2. Go to the option Notice for the administration of personal retirement plans.
3. In the section Follow the steps, enter My portal, enter your RFC and Password, followed by Log in.
4. Choose the options Internet Services / Service or requests / Request.
5. Fill out the Notice Service form as follows: In the section Service Description, in the Procedure tab select 93/ISR PERSONAL RETIREMENT PLAN; in Directed to: SAT; in *Subject: Notices related to the administration of personal retirement plans; 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 Upload.

Friday, July 17, 2026 OFFICIAL GAZETTE 779

6. Press the Send button, your request will be automatically generated with the attention procedure folio number and you will obtain your receipt acknowledgment.
7. To follow up on your procedure, enter the link mentioned in the section "Where can I submit it?" enter RFC and Password, followed by Log in. Choose the options Internet Services / Service or requests / Consult and enter your assigned folio number, followed by Search and you can verify the status of the procedure.
8. The authority will have a period of three months to make any information request regarding your request, or to resolve your procedure.
9. In case of having an information request, you will have a period of ten days to remedy it and in case that within that period you do not comply with any of the requirements, your request will be automatically cancelled, therefore it will be considered not presented; nevertheless, you can submit your notice again, provided that it is entered within the period established in the section "When is it submitted?"
10. According to article 37 of the CFF when the tax authority requires you to comply with omitted requirements or provide the necessary elements to resolve the procedure, the three-month period will begin to run from when the request has been complied with.

What requirements must I meet?

1. Procedure Format 93/ISR Notice for the administration of personal retirement plans, contained in Annex 1, duly 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 tab "Procedures and services" / choose "More procedures and services" / subsequently click on the option "Large taxpayers" / select "Notices" / in the section "Pension fund" select "Notice for the administration of personal retirement plans" / select the option "Format" that will redirect you to the format.
2. The authorization to operate and act in the country as an insurance institution, credit institution, brokerage house, retirement fund administrator, investment fund operating company or integral distribution company of investment fund shares.
3. Model contract or similar containing the conditions that will govern the establishment of accounts or investment channels with taxpayers in terms of article 151, fraction V, second paragraph of the ISR Law, in relation to rule 3.17.6.
4. Instrument to prove the personality of the legal representative or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary.
5. 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? With the folio number of your request in My portal, as indicated in point 7 of the section "What do I have to do to carry out the procedure or service?" No.

Resolution of the procedure or service The authority will evaluate the information presented. In case of meeting the requested requirements, it will be included in the list published on the SAT Portal and in case of not meeting them, it will not be included in the referred list.

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. Three months. Ten days.

780 OFFICIAL GAZETTE Friday, July 17, 2026

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, if you meet the requirements indicated in the section "What requirements must I meet?" you will be included in the list published on the SAT Portal. In case, if you do not meet the requirements indicated in the section "What requirements must I meet?" you will not be included in the list published on the SAT Portal. Annual.

ATTENTION CHANNELS

Inquiries and doubts SAT Hotline 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, Monday to Friday from 09:00 to 18:00 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 SAT Hotline 55 627 22 728 option 8.

Additional Information When the notice is not presented in a complete and duly filled out manner, the tax authority may require the data, information or documentation referred to in this procedure sheet, resulting in the application of article 18, second to last paragraph of the CFF. To the effect that the tax authority is 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, 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 18 and 37 of the CFF; 142, fraction XVIII, 145 and 151, fraction V of the LISR; Rules 3.17.5., 3.17.6., 3.17.7., 3.22.1. and 3.22.3. of the RMF.

94/ISR Notice to continue in the list of institutions authorized to administer personal retirement plans.

Procedure Service Description of the procedure or service Amount Submit this notice to continue in the list of institutions authorized to administer personal retirement plans. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Insurance institutions, credit institutions, brokerage houses, retirement fund administrators, investment fund operating companies, and integral distribution companies of investment fund shares that having been included in the list of institutions authorized to administer personal retirement plans, wish to continue it. Annually, no later than January 31 of the following fiscal years after that in which it was included in the list of institutions authorized to administer personal retirement plans.

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

Friday, July 17, 2026 OFFICIAL GAZETTE 781

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

1. Enter the SAT Portal at the link mentioned in the section "Where can I submit it?" and select the section Pension Fund.
2. Go to the option Notice to continue in the list of institutions authorized to administer personal retirement plans.
3. In the section Follow the steps, enter My portal, enter your RFC and Password, followed by Log in.
4. Choose the options Internet Services / Service or requests / Request.
5. Fill out the Notice Service form as follows: In the section Service Description, in the Procedure tab select 94/ISR CONTINUITY PPR; in Directed to: SAT; in *Subject: Notices related to the continuity in the list of institutions authorized to administer personal retirement plans; 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 Upload.
6. Press the Send button, your request will be automatically generated with the attention procedure folio number and you will obtain your receipt acknowledgment.
7. To follow up on your procedure, enter the link mentioned in the section "Where can I submit it?" enter RFC and Password, followed by Log in. Choose the options Internet Services / Service or requests / Consult and enter your assigned folio number, followed by Search and you can verify the status of the procedure.
8. The authority will have a period of three months to make any information request regarding your request, or to resolve your procedure.
9. In case of having an information request, you will have a period of ten days to remedy it and in case that within that period you do not comply with any of the requirements, your request will be automatically cancelled, therefore it will be considered not presented; nevertheless, you can submit your notice again, provided that it is entered within the period established in the section "When is it submitted?"
10. According to article 37 of the CFF when the tax authority requires you to comply with omitted requirements or provide the necessary elements to resolve the procedure, the three-month period will begin to run from when the request has been complied with.

What requirements must I meet?

1. Request Format 94/ISR Notice to continue in the list of institutions authorized to administer personal retirement plans, contained in Annex 1, duly 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 tab "Procedures and services" / choose "More procedures and services" / subsequently click on the option "Large taxpayers" / select "Notices" / in the section "Pension fund" select "Notice to continue in the list of institutions authorized to administer personal retirement plans" / select the option "Format" that will redirect you to the format.
2. In case that the authorization to operate and act in the country as an insurance institution, credit institution, brokerage house, retirement fund administrator, investment fund operating company or integral distribution company of investment fund shares has undergone modifications, it must provide the supporting documentation that reflects said modifications.
3. The contract containing the conditions that govern the establishment of accounts or investment channels with taxpayers from whom it receives contributions in terms of article 151, fraction V, second paragraph of the ISR Law, in relation to rule 3.17.6. In case that said contract has undergone modifications, it must also attach the updated model, identifying within the document the modifications with the change control tool and highlighting.
4. In the event of any change of name, denomination or corporate name, the public deed that supports said change.
5. Instrument to prove the personality of the legal representative or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary.
6. 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.

782 OFFICIAL GAZETTE Friday, July 17, 2026

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? With the folio number of your request in My portal, as indicated in point 7 of the section "What do I have to do to carry out the procedure or service?" No.

Resolution of the procedure or service The authority will validate the information presented. In case of meeting the requested requirements, you will be maintained in the list published on the SAT Portal and in case of not meeting them, you will be removed from the list, as applicable.

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. Three months. 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. In case, if you meet the requirements indicated in the section "What requirements must I meet?" you will be maintained in the list published on the SAT Portal. In case, if you do not meet the requirements indicated in the section "What requirements must I meet?" you will be removed from the list published on the SAT Portal. Annual.

ATTENTION CHANNELS

Inquiries and doubts SAT Hotline 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, Monday to Friday from 09:00 to 18:00 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 SAT Hotline 55 627 22 728 option 8.

Additional Information When the notice is not presented in a complete and duly filled out manner, the tax authority may require the data, information or documentation referred to in this procedure sheet, resulting in the application of article 18, second to last paragraph of the CFF. To the effect that the tax authority is 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, 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 18 and 37 of the CFF; 142, fraction XVIII, 145 and 151, fraction V of the LISR; Rules 3.17.5., 3.17.6., 3.17.7., 3.22.1. and 3.22.3. of the RMF.

Friday, July 17, 2026 OFFICIAL GAZETTE 783

95/ISR Application for Registration in the Registry of Institutions Administering Tax Incentives for Personal Savings Accounts.

Procedure Service Description of procedure or service Amount Submit this application to be registered in the Registry of institutions that administer tax incentives for personal savings accounts. Free Payment of rights Cost: Who can request the procedure or service? When is it submitted? Credit institutions regarding deposits in special personal savings accounts. Insurance institutions wishing to operate insurance contracts based on pension plans related to age, retirement, or withdrawal. Financial intermediaries, regarding the acquisition of shares in investment funds in debt instruments. Retirement fund administrators operating contributions to the long-term savings sub-account of the individual account. By January 31 at the latest of the immediate next fiscal year corresponding to the one to which the tax incentive applies. Where can I submit it? At the SAT Portal: https://www.sat.gob.mx/portal/public/tramites/sector-financiero

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

1. Enter the SAT Portal at the link mentioned in the section "Where can I submit it?" and select the section Fiscal Incentives.
2. Go to the option Registration in administering institutions.
3. In the section Steps to follow, enter My portal, enter your RFC and Password, followed by Log in.
4. Choose the options Internet Services / Service or requests / Request.
5. Fill out the Notice Service form as follows: In the Service Description section, in the Procedure tab, select 95/ISR REGISTRATION ART. 185 LISR; in Directed to: SAT; in *Subject: Application for registration in the Registry of institutions that administer tax incentives for personal savings accounts; 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 Upload.
6. Press the Send button; automatically your request will be generated with the attention procedure folio number and you will receive your receipt acknowledgment.
7. To follow up on your procedure, enter the link mentioned in the section "Where can I submit it?" enter 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.
8. The authority will have a period of three months to make any information request regarding your request, or to resolve your procedure.
9. In case of having an information request, you will have a period of ten days to remedy it and in case that within that period you do not comply with any of the requirements, your request will be automatically cancelled, therefore it will be considered not presented; however, you may present your notice again, provided that it is entered within the period established in the section "When is it submitted?".
10. Pursuant to article 37 of the CFF when the tax authority requires you to comply with omitted requirements or provide the necessary elements to resolve the procedure, the three-month period will begin to run from when the requirement has been complied with.

784 OFFICIAL GAZETTE Friday, July 17, 2026

What requirements must I meet?

1. Regarding credit institutions that operate deposits in special personal savings accounts, they must present a digitized file containing the following: Format of Request for procedure 95/ISR Application for registration in the Registry of institutions that administer tax incentives for personal savings accounts, 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 tab "Procedures and services" / choose "More procedures and services" / subsequently click on the option "Large taxpayers" / select "Financial sector" / in the section "Fiscal incentives" select "Registration in administering institutions" / select the option "Format" which will redirect you to the format. The authorization to operate and act in the country as a credit institution. Model contract or similar containing the conditions governing the establishment of deposits or investments in special personal savings accounts, which must comply with the requirements referred to in article 303 of the RLISR. Instrument to prove 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.
2. Regarding insurance institutions wishing to operate insurance contracts based on pension plans related to age, retirement, or withdrawal, they must present a digitized file containing the following: Format 95/ISR Application for registration in the Registry of institutions that administer tax incentives for personal savings accounts, 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 tab "Procedures and services" / choose "More procedures and services" / subsequently click on the option "Large taxpayers" / select "Financial sector" / in the section "Fiscal incentives" select "Registration in administering institutions" / select the option "Format" which will redirect you to the format. The authorization to operate and act in the country as an insurance institution. Model contract or similar containing the conditions governing the establishment of insurance premium payments based on pension plans related to age, retirement, or withdrawal, which must comply with the requirements referred to in articles 185 of the ISR Law and 304 of its Regulations. Document accrediting the registration of the contract governing the establishment of insurance premium payments based on pension plans related to age, retirement, or withdrawal, before the National Commission of Insurance and Sureties. Instrument to prove 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.
3. Regarding financial intermediaries, who operate the acquisition of shares in investment funds in debt instruments, they must present a digitized file containing the following: Format 95/ISR Application for registration in the Registry of institutions that administer tax incentives for personal savings accounts, 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 tab "Procedures and services" / choose "More procedures and services" / subsequently click on the option "Large taxpayers" / select "Financial sector" / in the section "Fiscal incentives" select "Registration in administering institutions" / select the option "Format" which will redirect you to the format. The authorization to operate and act in the country as a financial intermediary. Model contract or similar containing the conditions governing the acquisition of shares in investment funds in debt instruments, which must comply with article 185, fraction I, second paragraph of the ISR Law. Instrument to prove 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.

Friday, July 17, 2026 OFFICIAL GAZETTE 785

4. Regarding retirement fund administrators operating contributions to the long-term savings sub-account of the individual account, they must present a digitized file containing the following: Format 95/ISR Application for registration in the Registry of institutions that administer tax incentives for personal savings accounts, 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 tab "Procedures and services" / choose "More procedures and services" / subsequently click on the option "Large taxpayers" / select "Financial sector" / in the section "Fiscal incentives" select "Registration in administering institutions" / select the option "Format" which will redirect you to the format. The authorization to operate and act in the country as a retirement fund administrator. Model contract or similar containing the conditions governing the establishment of contributions to the long-term savings sub-account of the individual account, which must comply with the requirements referred to in article 305 of the RLISR. Instrument to prove 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 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? With the folio number of your request in My portal, as indicated in point 7 of the section "What do I have to do to carry out the procedure or service?" No. Resolution of the procedure or service The authority will evaluate the information presented. In case of complying with the requested requirements, you will be included in the Registry of institutions that administer tax incentives for personal savings accounts and in case of not complying with the requirements, you will not be included in the referred Registry. Maximum period for the SAT to resolve the procedure or service Maximum period for the SAT to request additional information Maximum period to comply with the requested information Three months. Three months. Ten days.

What document do I obtain upon finishing the procedure or service? What is the validity of the procedure or service? Receipt acknowledgment. If applicable, if you comply with the requirements indicated in the section "What requirements must I meet?" you will be included in the Registry of institutions that administer tax incentives for personal savings accounts. If applicable, if you do not comply with the requirements indicated in the section "What requirements must I meet?" you will not be included in the Registry of institutions that administer tax incentives for personal savings accounts. Annual.

786 OFFICIAL GAZETTE Friday, July 17, 2026

ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT 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, Monday to Friday from 09:00 to 18:00 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 request is not submitted completely and duly completed, the tax authority may require the data, information, or documentation referred to in this procedure sheet, resulting applicable article 18, penultimate paragraph of the CFF. In order for the tax authority to be able to resolve the request for clarification or service within the established periods, this 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 tag than the one indicated in this sheet, the period 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 Articles 18 and 37 of the CFF; 185 of the LISR; 303, 304 and 305 of the RLISR; Rules 3.21.5.1. and 3.21.5.2. of the RMF.

96/ISR Notice to continue registered in the Registry of institutions that administer tax incentives for personal savings accounts.

Procedure Service Description of procedure or service Amount Submit this notice to continue registered in the Registry of institutions that administer tax incentives for personal savings accounts. Free Payment of rights Cost: Who can request the procedure or service? When is it submitted? Credit institutions regarding deposits in special personal savings accounts. Insurance institutions wishing to operate insurance contracts based on pension plans related to age, retirement, or withdrawal. Financial intermediaries, regarding the acquisition of shares in investment funds in debt instruments. Retirement fund administrators operating contributions to the long-term savings sub-account of the individual account. Annually, by January 31 at the latest of the following fiscal years to the one in which the institution in question was included in the Registry. Where can I submit it? At the SAT Portal: https://www.sat.gob.mx/portal/public/tramites/sector-financiero

Friday, July 17, 2026 OFFICIAL GAZETTE 787

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

1. Enter the SAT Portal at the link mentioned in the section "Where can I submit it?" and select the section Fiscal Incentives.
2. Go to the option Continuation notice in administering institutions.
3. In the section Steps to follow, enter My portal, enter your RFC and Password, followed by Log in.
4. Choose the options Internet Services / Service or requests / Request.
5. Fill out the Notice Service form as follows: In the Service Description section, in the Procedure tab, select 96/ISR CONTINUITY REGISTRATION; in Directed to: SAT; in *Subject: Notices related to continuity in the Registry of institutions that administer tax incentives for personal savings accounts; 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 Upload.
6. Press the Send button; automatically your request will be generated with the attention procedure folio number and you will receive your receipt acknowledgment.
7. To follow up on your procedure, enter the link mentioned in the section "Where can I submit it?" enter 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.
8. The authority will have a period of three months to make any information request regarding your request, or to resolve your procedure.
9. In case of having an information request, you will have a period of ten days to remedy it and in case that within that period you do not comply with any of the requirements, your request will be automatically cancelled, therefore it will be considered not presented; however, you may present your notice again, provided that it is entered within the period established in the section "When is it submitted?".
10. Pursuant to article 37 of the CFF, when the tax authority requires you to comply with omitted requirements or provide the necessary elements to resolve the procedure, the three-month period will begin to run from when the requirement has been complied with.

What requirements must I meet?

1. Format 96/ISR Notice to continue registered in the Registry of institutions that administer tax incentives for personal savings accounts, 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 tab "Procedures and services" / choose "More procedures and services" / subsequently click on the option "Large taxpayers" / select "Financial sector" / in the section "Fiscal incentives" select "Continuation notice in administering institutions" / select the option "Format" which will redirect you to the format.
2. In case that the authorization to operate in the country as a credit institution, insurance institution, financial intermediary, or retirement fund administrator has undergone modifications, it must provide the supporting documentation reflecting said modifications.
3. The contract containing the conditions governing the establishment of deposits in special personal savings accounts, payments of premiums of insurance contracts based on pension plans related to age, retirement, or withdrawal, acquisition of shares of investment funds in debt instruments under article 185 of the ISR Law, in relation to articles 303 and 304 of its Regulations, as applicable, or the contract governing the contributions to the long-term savings sub-account of the individual account under article 305 of said Regulations. In the case that said contract has undergone modifications, it must also attach the updated model, identifying inside the document the modifications with the change control tool and highlighting.
4. In the event of any change of name, denomination, or corporate name, the public deed backing said change.
5. Instrument to prove the personality of the legal representative or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary.
6. 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.

788 OFFICIAL GAZETTE Friday, July 17, 2026

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? With the folio number of your application in My portal, as indicated in point 7 of the section "What do I have to do to carry out the procedure or service?" No.

Resolution of the procedure or service The authority will validate the information presented. In case of meeting the requested requirements, you will be maintained in the Register of institutions that administer the tax incentives of personal savings accounts, and in case of not meeting the requirements, you will be eliminated from the referred Register.

Maximum time for the SAT to resolve the procedure or service Three months.

Maximum time for the SAT to request additional information Three months.

Maximum time to comply with the requested information Ten days.

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

What is the validity of the procedure or service? In case, if you meet the requirements indicated in the section "What requirements must I meet?" you will be maintained in the Register of institutions that administer the tax incentives of personal savings accounts. In case, if you do not meet the requirements indicated in the section "What requirements must I meet?" you will be eliminated from the Register of institutions that administer the tax incentives of personal savings accounts. Annual.

ATTENTION CHANNELS

Inquiries and doubts SAT Hotline 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.

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 Hotline 55 627 22 728 option 8.

Additional Information When the notice is not presented in a complete and duly requisitioned manner, the tax authority may require the data, information or documentation referred to in this procedure sheet, resulting in the application of article 18, penultimate paragraph of the CFF. 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 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, the time 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 stated in your receipt of receipt.

Legal Basis Articles 18 and 37 of the CFF; 185 of the LISR; 303, 304 and 305 of the RLISR; Rules 3.21.5.1. and 3.21.5.2. of the RMF.

Friday, July 17, 2026 OFFICIAL GAZETTE 789

97/ISR Notice so that withholding is not made to trusts that issue Fiduciary Stock Certificates of Investment Projects.

Procedure Service Description of the procedure or service Amount Present this notice for each financial institution that will pay interest to the trust you represent, in order that it does not carry out the withholding with respect to the capital that corresponds to the specialized investment societies of funds for retirement. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented? Trustees of trusts that issue Fiduciary Stock Certificates of Investment Projects, whose holders are specialized investment societies in funds for retirement. Once you obtain the acceptance of the financial institution in question and prior to the payment of interest, with respect to which you intend to apply the facility indicated in rule 3.5.23. When after having presented this notice, you have informed the financial institution in question that the ownership of the certificates or the rights inherent to them, which correspond to specialized investment societies in funds for retirement, is modified.

Where can I present 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?

1. Enter the link of the section "Where can I present it?"
2. Identify the section Notices and go to the option Notice no withholding to SIEFORES.
3. In the section Steps to follow enter My portal, capture your RFC and Password, followed by Log in.
4. Choose the options Internet Services / Service or requests / Request.
5. Fill out the Notice Service form as follows: In the section Description of the Service, in the Procedure tab select the option NO WITHHOLDING SIEFORES, in Directed to: Central Administration of Planning and Programming of Taxation of Large Taxpayers; in *Subject: Notice so that withholding is not made to trusts that issue Fiduciary Stock Certificates of Investment Projects; in Description: briefly indicate why you are presenting it; attach the digitized documents indicated in the section "What requirements must I meet?", for this choose Examine and select the digitized document in PDF format that contains the information you intend to attach and choose Upload.
6. Press the Send button; automatically your request will be originated with the folio number of the attention procedure and you will obtain your receipt of receipt, with which you can follow up on your notice, print it or save it.

What requirements must I meet? To adhere to the benefit of rule 3.5.23., with respect to the financial institution in question:

1. Notice addressed to the ACPPFGC with the following information and documentation: The data that allow the full identification of all contracts you have with the financial institution, for which interest must be paid. List of specialized investment societies in funds for retirement, which are holders of Fiduciary Stock Certificates of Investment Projects, that the trust you represent has issued. Declaration under oath of truthfulness, that, as trustee, you have all the information, documentation and powers necessary to fully comply with rule 3.5.23. and this sheet.
2. The report that you presented to the financial institution that must pay the interest, in accordance with rule 3.5.23., fraction I, on your intention to apply the facility, as well as the percentage to four decimals, that corresponds to the persons referred to in rule 3.5.23., fraction III, by which you will not be subject to withholding.
3. Declaration of the financial institution that will pay the interest, in which it accepts the application of the facility indicated in rule 3.5.23., first paragraph, with respect to the interest it must pay to the trust you represent, accompanied by the instrument to accredit the personality of its legal representative or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary.
4. Instrument to accredit your personality as the legal representative of the trust, or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary.
5. Official identification of the legal representative of the trust.

790 OFFICIAL GAZETTE Friday, July 17, 2026

To inform about modifications in the ownership of the certificates:

1. Notice addressed to the ACPPFGC with the following information and documentation: The data that allow the full identification of all contracts you have with the financial institution, for which interest must be paid. List of specialized investment societies in funds for retirement, which are holders of Fiduciary Stock Certificates of Investment Projects, that the trust you represent has issued. Declaration under oath of truthfulness, that, as trustee, you have all the information, documentation and powers necessary to fully comply with rule 3.5.23. and this sheet.
2. The report that you presented to the financial institution that must pay the interest, in accordance with rule 3.5.23., fraction IV, on the modification in the ownership or in the rights inherent to the Fiduciary Stock Certificates of Investment Projects, that correspond to the certificates of the holders referred to in rule 3.5.23., fraction III, which modifies the percentage of capital to four decimals, by which you will not be subject to withholding.
3. Declaration of the financial institution that will pay the interest, in which it accepts your modification report, accompanied by the instrument to accredit the personality of its legal representative or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary.
4. Instrument to accredit your personality as the legal representative of the trust, or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary.
5. Official identification of the legal representative of the trust.

• 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? With the folio number of your application in My portal, as indicated in point 6, of the section "What do I have to do to carry out the procedure or service?" No.

Resolution of the procedure or service The authority will verify that the notice has all the requirements, and if so, the obligation will be considered fulfilled.

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 receipt.

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

ATTENTION CHANNELS

Inquiries and doubts SAT Hotline 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.

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 Hotline 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 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 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 stated in your receipt of receipt.

Legal Basis Article 54 of the LISR; Rule 3.5.23. of the RMF. …

Friday, July 17, 2026 OFFICIAL GAZETTE 791

Special Tax on Production and Services … 2/IEPS Request for delivery of physical labels and seals for alcoholic beverages.

Procedure Service Description of the procedure or service Amount Request labels and/or seals to adhere to containers or recipients that contain alcoholic beverages. Free Payment of rights Cost: variable

Who can request the procedure or service? When is it presented? Individuals and legal entities registered in the Alcoholic Beverages Taxpayer Registry in the RFC as Producer, Trader/maquilador and/or Importer of alcoholic beverages. When you require it.

Where can I present 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?

1. Enter the link of the section "Where can I present it?", click on the tab Procedures and services / More procedures and services / Tobacco and alcoholic beverages / Labels and seals / Request and choose the type of request you want to register among the following options: 1.- Request for physical labels and seals of import; 2.- Occasional request, or 3.- Request for physical labels and seals national.
2. In Steps to follow, click on Labels and Seals.
3. Capture your e.firma and choose the Send button.
4. Register the request (From the Related Contents option that is observed when entering the link of the section "Where can I present it?", download the documents Registration of request for labels or seals for alcoholic beverages, to verify the steps to be carried out for the registration of the corresponding request). In the case of requests for delivery of labels and seals of import to taxpayers who occasionally import alcoholic beverages in accordance with what is provided in rules 1.3.1., 1.3.6. or 3.7.3. in relation to 3.7.5. of the RGCE, the registration of the request must be made in the My Portal application at the following link: https://www.sat.gob.mx/portal/private/aplicacion/show-login-action / enter with your RFC and Password and click on the Log In button / then select the section called "Internet Services" / and in the option of Fiscal guidance click on Request / in the procedure section choose the option LABELS/SECURITY CODES / in "*Subject" you must capture Occasional Request for labels or seals / and in "Description" you must indicate the reason for the request.
5. Within a maximum period of eight days wait for the resolution of your procedure through tax mailbox (as indicated in the section Resolution of the procedure or service); The response time will be interrupted when the authority requires you to provide additional information or documentation that you can remedy within a period of ten days, if in the indicated period you do not comply with the requirement, the request for labels or seals will be considered withdrawn, and you must present it again.
6. In the event that your request is resolved favorably, register an appointment to pick up labels or seals on the SAT Portal at the following link: https://citas.sat.gob.mx/, in the section of Receipt of numbered forms (labels and seals).

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What requirements must I meet? In case of requesting the delivery of physical labels and seals of national alcoholic beverages, you must comply with the following:

1. In the case of Traders/Maquiladores of alcoholic beverages who hire totally or partially the manufacture, production or bottling of alcoholic beverages through a contract or agreement with individuals or legal entities, they must also attach the digitized file containing the corresponding information according to the following situations: A) Regarding owners of the tequila brand: Certified copy before a Public Notary of the Contract or Agreement of Co-responsibility according to NOM 006-SCFI-2005, named "Alcoholic Beverages-Tequila-Specifications". Registration Certificate of the said Contract or Agreement before the Mexican Institute of Industrial Property of the Ministry of Economy, in accordance with article 308 of the Federal Law for the Protection of Industrial Property, regarding Contracts or Agreements of Co-responsibility signed by the manufacturer, producer or bottler, with owners of the tequila brand. B) Regarding owners of the mezcal brand: Certified copy before a Public Notary of the Contract or Agreement of Co-responsibility according to NOM 070-SCFI-2016, named "Alcoholic Beverages-Mezcal-Specifications". Registration Certificate of the said Contract or Agreement before the Mexican Institute of Industrial Property of the Ministry of Economy, in accordance with article 308 of the Federal Law for the Protection of Industrial Property, regarding Contracts or Agreements of Co-responsibility signed by the manufacturer, producer or bottler, with owners of the Mezcal brand. C) Regarding taxpayers other than owners of the tequila and mezcal brands: Certified copy before a Public Notary of the Contract or Agreement in which it is established that they will carry out the manufacture, production or bottling of alcoholic beverages. Registration Certificate of the said Contract or Agreement before the Mexican Institute of Industrial Property of the Ministry of Economy, in accordance with article 239 of the Federal Law for the Protection of Industrial Property.

In case of requesting the delivery of physical labels and seals of imported alcoholic beverages, the following must be complied with:

1. Have invoices issued by the supplier abroad, (they must comply with the requirements established in rule 3.1.8. of the RGCE), when the labels or seals are requested to adhere in country of origin or customs, additionally the commercial invoice must be sent together with the letter of credit or proof of payment made for the purchase made from the supplier of alcoholic beverages abroad and attached in a single file in PDF format.

In the event of requests for physical labels or seals to adhere to containers of alcoholic beverages that are in a General Warehouse, in addition to the previous requirement, you must comply with the following requirements: 2. Consolidated import entry number with A4 entry key of the merchandise to be imported and in case the number of entry of the last rectification that has been made to it, by which the request for labels is justified (optional to present it at the beginning of the procedure). 3. Valid deposit certificate corresponding to the imported merchandise issued by the General Warehouse (optional to present it at the beginning of the procedure). 4. Updated inventory of merchandise issued by the General Warehouse, which specifies the quantity of boxes, number of containers per box, brand and capacity of the same for which you request labels and/or seals (optional to present it at the beginning of the procedure).

In case you are a taxpayer who occasionally imports alcoholic beverages in accordance with what is provided in rules 1.3.1., 1.3.6. or 3.7.3. in relation to 3.7.5. of the RGCE and require requesting the delivery of labels and seals of import, you must comply with the following:

1. Free writing in which you indicate your data and request the labels or seals.
2. Digitized file containing the request for labels or seals for import of alcoholic beverages, Official Form 31-A duly requisitioned, which you can download from the following link: https://www.sat.gob.mx/normatividad/22185/formas-y-formatos-fiscales.
3. Import entry of the merchandise to be imported by which the request for labels is justified (only applies to alcoholic beverages that are in a General Warehouse).
4. Digital file in PDF format containing, the A5 format "Authorization to individuals to import merchandise only once, without being registered in the importers registry" which is found in Annex 1 of the RGCE and which you must present before the Central Administration of Foreign Trade Normativity of the AGJ, located at Avenida Hidalgo No. 77, Colonia Guerrero, Cuauhtémoc Municipality, Postal Code 06300, Mexico City or, in its case, in the corresponding Disaggregated Legal Administration to your tax residence which must contain received stamp, as well as the Office of authorization issued by the Administrative Unit in which you presented such request, which is indispensable to process the labels or seals.

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What conditions must I comply with?

Be registered in the Alcohol Beverages Taxpayer Registry of the RFC as a Producer, Distributor/Maquiladora and/or Importer. Taxpayers who request seals or import seals occasionally do not need to comply with this condition.

Have an active tax mailbox, e-signature certificate, and Password to generate the electronic receipt of acknowledgment for administrative acts notified to you through this medium.

The taxpayer, the Legal Representative, and the Authorized Legal Representative to pick up seals or seals must have an e-signature.

Positive opinion on the compliance of tax obligations, in terms of rule 2.1.36., which among others includes:

No having firm or exigible tax credits. Not being published in any of the lists referred to in articles 69-B, fourth paragraph, and 69-B Bis, ninth paragraph of the CFF, respectively. That your digital seal certificates are valid. Not being restricted in the use of the e-signature certificate or the mechanism used for the issuance of CFDI. Having made the payment of DPA's to have the payment key (ten-position alphanumeric code) which is visible in the corresponding receipt.

In the event that the request is appropriate, the taxpayer person or, if applicable, the legal representative or the authorized legal representative, who go to pick up the seals or precints must have an e-signature certificate and carry it on a removable memory unit (USB), to electronically sign the delivery receipt.

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?

By entering the following link: www.sat.gob.mx Click on the tab Procedures and services / More procedures and services / Tobacco and alcoholic beverages / Seals and precints / Request / in steps to follow enter the Service that corresponds to: 1.- Request for physical seals and import precints; 2.- Occasional request, or 3.- Request for physical seals and national precints. In Steps to follow, enter your e-signature and choose the Send button, log in and select Request Status, consult your request number, verify the status which can be Authorized, Rejected or In Process. Enter the link: www.sat.gob.mx/portal/private/aplicacion/mi-portal Enter your RFC and Password, and select Log in. Enter the options Internet Services / Fiscal Orientation / Request and a form will appear. Fill out the form as described below: In the Service Description section, in the Procedure tab, select the option SEALS/SECURITY CODES; *Subject: Request status; Description: Request for status of seals and/or precints (it is important to specify the number and date of the same); if you wish to attach information related to the service, select the Attach File / Examine button, select the digitized document in PDF format and choose Upload; Press the Send button, the Acknowledgment of receipt is generated which contains the procedure folio with which you can follow up on your consultation, print it or save it. By telephone in MarcaSAT from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728 and ask to be transferred to the seals, precints and security codes attention line. No.

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Resolution of the procedure or service The authority will make the decision on the request and notify you of the corresponding resolution through the tax mailbox.

Maximum time limit for the SAT to resolve the procedure or service: Eight days. Maximum time limit for the SAT to request additional information: Eight days. Maximum time limit to comply with the requested information: Ten days.

What document do I obtain at the end of the procedure or service? Resolution letter of requests for seals and/or precints (authorization or rejection). In the event of authorization: Delivery receipt of seals referred to in rule 5.2.6., fraction I or, if applicable, precints.

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 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. Through Mi portal as indicated in the section How can I follow up on the procedure or service? Personal attention at SAT offices located in various cities in the country, in the schedules 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.

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 When entering your e-signature to access the seals and precints system, automatic validations of the conditions established in this procedure sheet will be carried out; if you do not comply with one of them, the system will not allow you to access and will show you the following message: Access denied followed by the detected inconsistency, so it is suggested that you contact MarcaSAT 55 627 22 728 to the seals, precints and security codes attention line. When there is an inconsistency in the Alcohol Beverages Taxpayer Registry in the RFC, the system will not allow you to enter the request so you will only see the Request Status option. To the effect that the tax authority is 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 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 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 of acknowledgment. For the capture of the payment key, you must take the following into consideration: a) The seals and precints system will accept the registration of payments of rights not greater than twelve months. b) The only payments that can be used more than once are those resulting from rejected requests. c) When the payment key is captured in the system and it is not yet registered in the payment system, it will show the following message: Error, The payment has not been reflected in the SAT systems, the payment will be validated automatically later, which means that the payment key will be validated later. The cost of the seal or precint indicated in the LFD in articles 53-K, fraction I and 53-L, will be updated in accordance with what is stated in Annex 4 of the RMF. To obtain national physical seals or import precints again, it is necessary that, at the time of making the request for them, at least 50% of the seals delivered in the previous request have been used.

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The delivery of physical seals and precints requested by taxpayers will be attended to according to the number of availability they have in their inventory, their validity, the historical demand of registered requests of the numbered forms and the existence that the SAT has. In the event of theft or loss of seals or precints, notice must be given to the authority on the SAT Portal, through Mi portal: https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action through an orientation case selecting the label SEALS / SECURITY CODES, attaching: a) Free writing in which the folio numbers of each of the stolen or lost seals or precints are specified; b) Police report or loss before the public ministry or report before a Notary Public and; c) Acknowledgment of cancellation of the folio numbers of seals and precints that you obtained according to the procedure indicated in procedure sheet 7/IEPS “Report of use of seals and precints through the Electronic Format of Seals and Precints (FEMYP) obtained, used, destroyed and unusable” of this Annex, the stolen or lost seals or precints will be out of use and will not be subject to replacement. In the event of receiving seals and precints with defects or incomplete, you will have a maximum time limit of sixty days following the day in which they were received to request their replacement, on the SAT Portal, through Mi portal: https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action through an orientation case selecting the label SEALS / SECURITY CODES. In the case of seals and precints with defects attach: a) Free writing in which the defects are specified; b) List of folio numbers and; c) Number of delivery receipt. In the case of missing seals and precints in addition to what is indicated in items a), b) and c) you must attach the Acknowledgment of cancellation of the folio numbers of seals and precints that you obtained according to the procedure indicated in procedure sheet 7/IEPS “Report of use of seals and precints through the Electronic Format of Seals and Precints (FEMYP) obtained, used, destroyed and unusable” of this Annex, the authority will notify through the tax mailbox the response to your procedure within a time limit of thirty days. When after the notification of the authorization letter for physical seals or precints, a change of authorized legal representative to pick up seals or precints is made in terms of rule 5.2.9., prior to obtaining your appointment, you must inform the authority by contacting MarcaSAT 55 627 22 728 to the seals, precints and security codes attention line, or through Mi Portal, at the following link: www.sat.gob.mx/portal/private/aplicacion/mi-portal through an orientation case, enter your RFC and Password and click on the following options: Internet Services / Fiscal Orientation / Request and choose the label SEALS / SECURITY CODES, in order for the competent authority to make the corresponding adjustments with the current names of the authorized legal representatives to pick up the physical seals or precints. Physical seals or precints will not be delivered to anyone who does not present the corresponding letter with the updated names of the authorized legal representatives to pick them up. The authority may require you to provide additional information to verify the correct use of seals and precints delivered previously. The individual, the legal representative or authorized legal representative, who have a registered appointment to pick up seals or precints, who go to the authorized places to pick up the numbered forms, must go with their e-signature on a removable memory unit (USB), in order to carry out the signing of the delivery receipt, in the event that they do not go with said e-signature, the authority cannot deliver the seals or precints, so they must register a new appointment to pick up the numbered forms. In the event of requesting the delivery of physical seals and precints of national alcoholic beverages, you must consider the following: National physical seal requests must be requested in multiples of 100. Seals and precints authorized under this modality have a validity of nine months, counted from the day following their delivery, after the referred time limit the seals and precints cannot be used and must be destroyed and cancelled through the Electronic Format of Seals and Precints (FEMYP), upon completion of the validity period and in the event that the cancellation and destruction of the seals and precints is not carried out, they will be out of use and will be considered invalid and will not be subject to replacement by the authority. In the event of requesting the delivery of physical seals and precints of import, you must consider the following: At the time of entering the request for physical seals or import precints to adhere to the containers containing alcoholic beverages that are in a General Warehouse, you will have the facility to choose the option to register the request only with the commercial invoice and subsequently within a time limit not greater than four business days counted from the day following the date of registration of the request, you can send through the SAT Portal in the seals and precints system, the number of consolidated customs entry with key A4 and, if applicable, the number of the rectification customs entry with key R1, the valid deposit certificate corresponding to the imported goods issued by the General Warehouse and the updated inventory of goods issued by the General Warehouse, which specifies the quantity of boxes, number of containers per box, brand and capacity of the same for which you request seals and/or precints.

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The tax authority will provide the taxpayer with the number of seals equal to that of the containers that are in the General Warehouse. When rights have been paid for a greater number of seals, a refund for the amount of the difference can be requested. The seals or precints that are authorized in this modality can only be used for the bottles containing the alcoholic beverages specified in the invoice(s), customs entries and inventory of goods that were presented at the time of entering the request for seals or precints, for no reason can they be used to adhere to bottles of alcoholic beverages different from those specified in the documentation supporting the request. In the event that the consolidated import customs entry with key A4 and, if applicable, its rectifications with key R1, presented to request seals or precints, indicate in any of its items a COVE (Electronic Value Certificate) the same must be attached to the request together with the corresponding invoices, in a single file in PDF format. When it comes to requests for seals or precints for commercial invoices obtained through the legal figures of purchase-sale, assignment of rights or any legal figure through which the ownership of the commercial invoice is transmitted, the seals and precints can be authorized provided that, the individuals or legal entities identified as seller-buyer or assignor-assignee, have status of REGISTERED in the Alcohol Beverages Taxpayer Registry, likewise the seller or assignor in case of having obtained seals or precints previously, must comply with the presentation of the information referred to in rule 5.2.24. The report of use of seals and precints requested to adhere in country of origin or customs, must be made with customs entries key A1, for the seals and precints to adhere in Fiscal Warehouse, the report of use must be made with extraction customs entries with key G1, therefore, in both cases, the merchandise for which the numbered forms were requested cannot be extracted from a place different from that of the origin of the request for seals or precints. The seals or precints that are not used and reported within the time limit referred to in the second paragraph of article 119-A of the LA, will be out of use and will be considered invalid, these numbered forms will not be subject to replacement by the authority. The physical seals and precints that are requested to adhere in country of origin or customs have a validity of one hundred fifty natural days counted from the day following the day they were delivered, after the referred time limit the seals and precints cannot be used and must be destroyed and cancelled through the Electronic Format of Seals and Precints (FEMYP), upon completion of the validity period and in the event that the cancellation and destruction of the seals and precints is not carried out, they will be out of use and will be considered invalid and will not be subject to replacement by the authority. Taxpayers who import alcoholic beverages for the first time, cannot request import seals or precints to adhere in country of origin or customs in quantities greater than 10,000 numbered forms and cannot enter more than three requests per month, during the following twelve months. The letter of credit indicated in the requirements to obtain import seals or precints, can be substituted when the commercial invoice issued by the foreign supplier of alcoholic beverages, used by the taxpayer to request seals or precints to adhere in country of origin or customs, establishes the payment conditions of the goods indicated in the aforementioned invoice.

Legal Basis Articles 69-B of the CFF; 19, fractions V and XV, 26 and 26-A of the LIEPS; 53-K and 53-L of the LFD; Rules 2.1.36., 5.1.7., 5.2.6., 5.2.8., 5.2.10., 5.2.11., 5.2.24., 5.3.1. and 5.3.2., Annex 4 of the RMF.

3/IEPS Advance request for seals or precints for import of alcoholic beverages.

Procedure Service Description of the procedure or service Amount Requests seals or precints in advance to adhere to the containers containing imported alcoholic beverages. Free Payment of rights Cost: variable

Who can request the procedure or service? Taxpayers registered in the Alcohol Beverages Taxpayer Registry in the RFC as Importer who, in the twelve months prior to the date of presentation of the request, made imports for the concept of wines and liquors, regarding which they have paid IEPS for the import of these products in an amount equal to or greater than $10,000,000.00 (Ten million pesos 00/100 M.N.). Taxpayers who are Certified before the SAT in accordance with article 100-A of the LA.

When is it presented? In the case of the first request for advance seals and/or precints, it can be made when required. In subsequent requests you must comply with what is indicated in the Additional Information section.

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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?

1. Enter the link in the section "Where can I submit it?", click on the tab Procedures and services / More procedures and services / Tobacco and alcoholic beverages / Security seals and precints / Request / Advance request for physical security seals and precints.
2. In Steps to follow, enter My portal, with Password.
3. Fill out the form and attach the written document.
4. Once you have the favorable response, register the request in the Security Seals and Precints Service.
5. Capture your e.firma and choose the Send button.
6. Register the request (From the Related Contents option that appears when entering the link in the section "Where can I submit it?", download the document "Registration of advance request for security seals or precints (User Manual)", to verify the steps to be taken for the registration of the request).
7. Within a maximum period of eight days, receive the resolution of your procedure through the tax mailbox (as indicated in the section Resolution of the procedure or service). The response period will be interrupted when the authority requires you to provide additional information or documentation, which you can resolve within a period of ten days. If you do not comply with the requirement within the stated period, the request for security seals or precints will be considered withdrawn, and you will have to present it again.
8. In the event that your request is resolved favorably, register an appointment to pick up security seals or precints on the SAT Portal at the following link: https://citas.sat.gob.mx/, in the section Receipt of numbered forms (security seals and precints).

What requirements must I meet?

1. Declare under oath that in the twelve months prior to the date of submission of the request, you have made imports under the concept of wines and liquors, regarding which you have paid IEPS for the importation of these products in an amount equal to or greater than $10,000,000.00 (Ten million pesos 00/100 M.N.), which must be sent through the SAT Portal via My portal, only in the first advance request for security seals and/or precints made.

Under what conditions must I comply?

• Be registered in the Alcoholic Beverages Taxpayers Registry in the RFC as an Importer.
• Be registered in the Importers Registry.
• Have an active tax mailbox, e.firma certificate, and Password to generate the electronic receipt of acknowledgment for administrative acts notified to you through said medium.
• Have e.firma for the taxpayer, the Legal Representative, and the Authorized Legal Representative to pick up security seals or precints.
• Positive opinion of compliance with tax obligations, in terms of rule 2.1.36., which among other things includes:
  • Not having firm or exigible tax credits.
  • Not being published in any of the lists referred to in articles 69-B, fourth paragraph, and 69-B Bis, ninth paragraph of the CFF, respectively.
  • That your digital seal certificates are valid.
  • Not being restricted in the use of the e.firma certificate or the mechanism used for the issuance of CFDI.
  • Having made the payment of DPA's to have the payment key (alphanumeric code of ten positions) which is visible in the corresponding receipt.
• In the event that the request is admissible, the taxpayer person, or in their case, the legal representative or the authorized legal representative, who go to pick up the security seals or precints must have an e.firma certificate and bring it on a removable memory unit (USB), to electronically sign the delivery receipt.

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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?

1. You can consult the status of your request for security seals and/or precints in the following means:
   • Entering: www.sat.gob.mx Click on the tab Procedures and services / More procedures and services / Tobacco and alcoholic beverages / Security seals and precints / Request / Advance request for physical security seals and precints / in steps to follow enter the Security Seals and Precints Service, capture your e.firma and choose the Send button, enter and select Status Requests, consult your request number, verify the status which can be Authorized, Rejected or In Process.
2. Enter the link: www.sat.gob.mx/portal/private/aplicacion/mi-portal Capture your RFC and Password, and choose Log in / Internet Services / Tax Guidance / Request and a form will appear. Fill out the form as described below: In the Service Description section, in the Procedure tab: select the option SECURITY SEALS/SECURITY CODES; *Subject: Request status; Description: Request status of security seals and/or precints (it is important to specify the number and date of the same); If you wish to attach information related to the service, choose the Attach File / Examine button, select the digitized document in PDF format and choose Load, press the Send button, the Acknowledgment of receipt is generated which contains the procedure folio with which you can follow up on your consultation, print it or save it.
3. MarcaSAT: 55 627 22 728 and for outside the country (+52) 55 627 22 728. and ask to be transferred to the security seals, precints and security codes attention line.

No. Resolution of the procedure or service The authority will make the judgment of the request and notify you of the corresponding resolution through the tax mailbox.

Maximum period for the SAT to resolve the procedure or service Maximum period for the SAT to request additional information Maximum period to comply with the requested information Eight days. Eight 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? Resolution letter of requests for security seals and/or precints (authorization or rejection). In the event of authorization: Delivery receipt of security seals referred to in rule 5.2.6., fraction I or, in its case, precints. Indefinite.

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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. Through My portal as indicated in the section "How can I follow up on the procedure or service?"

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 When capturing your e.firma to enter the security seals and precints system, automatic validations of the conditions established in this procedure sheet will be carried out. If you do not comply with one of them, the system will not allow you to access and will show you the following message: Access denied followed by the detected inconsistency, so it is suggested that you contact MarcaSAT 55 627 22 728 to the security seals, precints and security codes attention line. When there is an inconsistency in the Alcoholic Beverages Taxpayers Registry of the RFC, the system will not allow you to enter the request, so you will only see the Requests Status option. For the capture of the payment key, you must take the following into consideration:

• The security seals and precints system will accept the registration of rights payments not greater than twelve months.
• The only rights payments that can be used more than once are those from rejected requests.
• When the payment key is captured in the system and it is not yet registered in the payment system, it will show the following message: Error, The payment has not been reflected in the SAT systems, the payment will be validated automatically later, which means that the payment key will be validated subsequently.
• The authority will verify through the Electronic Format of Security Seals and Precints (FEMYP) on the SAT Portal, the information that proves that at least 50% of the merchandise for which the security seals or precints were requested has been imported. The remaining 50% must be proven by the taxpayer in the subsequent immediate request, complying with the terms of this paragraph.
• The security seals required in advance must be requested in multiples of 10,000 and, in the case of precints, up to 300 can be requested.
• The security seals and precints requested under this modality have a validity of one hundred fifty natural days counted from the day following their delivery. After the referred period has passed, the security seals and precints cannot be used and they must be destroyed and cancelled through the Electronic Format of Security Seals and Precints (FEMYP) on the SAT Portal. Upon expiration of the validity period and in case the cancellation and destruction of the security seals and precints is not carried out, they will be out of use and considered invalid and will not be subject to replacement by the authority.
• The cost of the security seal or precint indicated in the LFD in articles 53-K, fraction I and 53-L, will be updated according to what is stated in Annex 4 of the RMF. The delivery of physical security seals and precints requested by taxpayers will be attended to based on the availability number in their inventory, their validity, the historical demand of registered requests for numbered forms and the existence that the SAT has.
• In the event of theft or loss of security seals or precints, notice must be given to the authority on the SAT Portal, through My portal: www.sat.gob.mx/portal/private/aplicacion/mi-portal, through an orientation case selecting the tag SECURITY SEALS / SECURITY CODES, attaching: a) Free written document specifying the folio numbers of each of the stolen or lost security seals or precints; b) Police report or loss report before the public ministry or report before a Notary Public and; c) Acknowledgment of cancellation of the security seals and precints folios that you obtained according to the procedure indicated in procedure sheet 7/IEPS "Report of use of security seals and precints through the Electronic Format of Security Seals and Precints (FEMYP) obtained, used, destroyed and unusable" of this Annex. The stolen or lost security seals or precints will be out of use and will not be subject to replacement.
• In the event of receiving security seals and precints with defects or incomplete, you will have a maximum period of sixty days following the day in which they were received to request their replacement, on the SAT Portal, through My portal: www.sat.gob.mx/portal/private/aplicacion/mi-portal through an orientation case selecting the tag SECURITY SEALS / SECURITY CODES. Regarding security seals and precints with defects attach: a) Free written document specifying what the defects consist of; b) List of folio numbers and; c) Number of delivery receipt. In the case of missing security seals and precints, in addition to what is stated in items a), b) and c)

800 OFFICIAL GAZETTE Friday, July 17, 2026

you must attach the Acknowledgment of cancellation of the security seals and precints folios that you obtained according to the procedure indicated in procedure sheet 7/IEPS "Report of use of security seals and precints through the Electronic Format of Security Seals and Precints (FEMYP) obtained, used, destroyed and unusable" of this Annex. The authority will notify through the tax mailbox the response to your procedure within a period of thirty days.

• When after the notification of the authorization letter for physical security seals or precints, a change of authorized legal representative to pick up security seals or precints is made in terms of rule 5.2.9., prior to obtaining your appointment, you must inform the authority, contacting through MarcaSAT 55 627 22 728 to the security seals, precints and security codes attention line, or through My Portal, at the following link: www.sat.gob.mx/portal/private/aplicacion/mi-portal through an orientation case, enter your RFC and Password and click on the following options: Internet Services / Tax Guidance / Request and the tag SECURITY SEALS / SECURITY CODES, so that the competent authority makes the corresponding adjustments with the current names of the authorized legal representatives to pick up the physical security seals or precints. Physical security seals or precints will not be delivered to anyone who does not present the corresponding letter with the updated names of the authorized legal representatives to pick them up.
• The natural person, the legal representative or authorized legal representative, who have a registered appointment to pick up security seals or precints, who go to the authorized places to pick up the numbered forms, must go with their e.firma on a removable memory unit (USB), so that they can carry out the signing of the delivery receipt. In case they do not go with said e.firma, the authority cannot deliver the security seals or precints, so they must register a new appointment to pick up the numbered forms.

Legal Basis Articles 69-B of the CFF, 19, fractions V and XV, 26 and 26-A of the LIEPS; 53-K and 53-L of the LFD; Rules 2.1.36., 5.2.6., 5.2.7., 5.2.8., 5.2.24. and 5.3.1., Annex 4 of the RMF. ... 6/IEPS Request for folios for printing electronic security seals. Procedure Service Description of the procedure or service Amount Submit this procedure to request folios for the printing of electronic security seals. Free Payment of rights Cost: variable

Who can request the procedure or service? When is it presented? Taxpayers who have previously complied with procedure sheets 4/IEPS "Request to obtain folios for the printing of electronic security seals for alcoholic beverages" and 5/IEPS "Request to inform the security measures for the printing of electronic security seals" of this Annex. When you need it.

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?

1. Enter the link in the section "Where can I submit it?" and click on the tab Procedures and services / More procedures and services / Tobacco and alcoholic beverages / Security seals and precints / Request / Electronic security seals request / Steps to follow / Enter the Security Seals and Precints service with your e.firma.
2. Within a maximum period of three days, wait for the resolution of your procedure through the tax mailbox (as indicated in the section Resolution of the procedure or service). The response period will be interrupted when the authority requires you to provide additional information or documentation, which you can resolve within a period of ten days. If you do not comply with the requirement within the stated period, the request for security seals or precints will be considered withdrawn and you will have to present it again.

Friday, July 17, 2026 OFFICIAL GAZETTE 801

What requirements must I meet?

1. In the case of alcoholic beverage distributors who contract the total or partial manufacture, production or bottling of alcoholic beverages through a contract or agreement with natural or legal persons, they must also attach the digitized file containing the corresponding information as indicated below:
   • Regarding brand owners of tequila, a certified copy before a Notary Public of the Contract or Agreement of Co-responsibility according to NOM-006-SCFI-2005, titled "Alcoholic Beverages-Tequila-Specifications", as well as the Certificate of Registration of said Contract or Agreement before the Mexican Institute of Industrial Property of the Ministry of Economy, in accordance with article 308 of the Federal Law for the Protection of Industrial Property.
   • Regarding brand owners of Mezcal, a certified copy before a Notary Public of the Contract or Agreement of Co-responsibility according to NOM-070-SCFI-2016, titled "Alcoholic Beverages-Mezcal-Specifications", as well as the Certificate of Registration of said Contract or Agreement before the Mexican Institute of Industrial Property of the Ministry of Economy, in accordance with article 308 of the Federal Law for the Protection of Industrial Property.
   • Regarding taxpayers other than the brand owners of tequila and mezcal, a certified copy before a Notary Public of the contract or agreement in which it is established that they will carry out the manufacture, production or bottling of alcoholic beverages, as well as the Certificate of Registration before the Mexican Institute of Industrial Property of the Ministry of Economy, in accordance with article 239 of the Federal Law for the Protection of Industrial Property.

Under what conditions must I comply?

• Having made the payment of DPA's to have the payment key (alphanumeric code of ten positions) which is visible in the corresponding receipt.
• Being registered in the Alcoholic Beverages Taxpayers Registry in the RFC as Producer, Distributor and/or Importer.
• Being registered in the importers registry (only applicable to taxpayers requesting electronic security seals for importation).
• Having e.firma and Password.
• Positive opinion of compliance with tax obligations, in terms of rule 2.1.36., which among other things includes:
  • Not having firm or exigible tax credits.
  • Not being published in any of the lists referred to in articles 69-B, fourth paragraph, and 69-B Bis, ninth paragraph of the CFF respectively.
  • Having an active tax mailbox.
  • That your digital seal certificates are valid.
  • Not being restricted in the use of the e.firma certificate or the mechanism used for the issuance of CFDI.

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?

• Entering the following link: www.sat.gob.mx Click on the tab Procedures and services / More procedures and services / Tobacco and alcoholic beverages / Security seals and precints / Incorporation / Request for authorization to obtain electronic security seals / Steps to follow / Service; Capture your RFC and Password, and choose the Send button; enter and select Status Requests; consult your request number; verify the status which can be Authorized, Rejected or In Process. No.

802 OFFICIAL GAZETTE Friday, July 17, 2026

Enter the link: www.sat.gob.mx/portal/private/aplicacion/mi-portal Capture your RFC and Password, select the Log in button. Enter the options Internet Services / Tax Guidance / Request and a form will appear. Fill out the form as described below: In the Service Description section, in the Procedure tab select the option SECURITY SEALS/SECURITY CODES; Subject: Request status; Description: Request status of electronic folios for the digital printing of security seals it is important to specify the number and date of the same; If you wish to attach information related to the service, select the Attach File button / Examine, select the document digitized in PDF format and choose Load; Press the Send button, the Acknowledgment of receipt is generated which contains the folio of the procedure with which you can follow up on your consultation, print it or save it. Telephone line via MarcaSAT from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728 and ask to be transferred to the security seals, precints and security codes attention line.

Resolution of the procedure or service The authority will make the judgment of the request and inform you of the corresponding resolution through the tax mailbox. In the event that your request is resolved favorably, download the folios for the printing of electronic security seals, for this purpose do the following: From the security seals and precints system; choose the Status Requests tab; consult your request number; verify that it is Authorized; choose the hyperlink, capture your e.firma again to download the folios; once downloaded verify that the status of your request has been modified to Downloaded; observe the hyperlink of the files in ZIP folder and you will find the .csv files with the folios with encrypted URL (each file will contain a maximum of 90,000 folios), likewise the keys to open the .csv files with the folios authorized for the printing of electronic security seals that you previously downloaded will be sent to your registered contact means in the tax mailbox.

Maximum period for the SAT to resolve the procedure or service Maximum period for the SAT to request additional information Maximum period to comply with the requested information Three days. Three 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? Resolution letter of requests for electronic security seals (authorization or rejection). In the event of authorization: Electronic folios authorized for the printing of security seals referred to in rule 5.2.6., fraction II. Indefinite.

Friday, July 17, 2026 OFFICIAL GAZETTE 803

ATTENTION CHANNELS

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 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.

Through My portal as indicated in the section "How can I follow up on the procedure or service?"

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

MarcaSAT 55 627 22 728 option 8.

Additional Information

When capturing your e.firma to enter the tax stamps and seals system, automatic validations of the conditions established in this procedure sheet will be carried out; if you do not comply with one of them, the system will not allow you to access and will show you the following message: Access denied followed by the detected inconsistency, so it is suggested that you contact MarcaSAT 55 627 22 728 at the tax stamps, seals, and security codes attention line.

When there is an inconsistency in the Alcohol Beverages Taxpayer Registry in the RFC, the system will not allow you to enter the application and you will only see the Status Applications option.

For the capture of the payment key, you must take the following into consideration:

The tax stamps and seals system will accept the registration of rights payments not exceeding twelve months.

The only payments that can be used more than once are those from rejected applications.

When you capture the payment key in the system and it is not yet registered in the payment system, it will show the following message: Error, The payment has not been reflected in the SAT systems, the payment will be validated automatically later, which means that the payment key will be validated later.

The maximum amount that can be requested under this modality will be up to 10,000,000 folios for the printing of electronic tax stamps per application.

The tax stamps under this modality must be requested in multiples of 1,000.

The authority will verify through the Electronic Format of Tax Stamps and Seals (FEMYP) on the SAT Portal the information that proves that at least 50% of the folios for the printing of tax stamps have been used. The remaining 50% must be verified by the taxpayer in the immediate subsequent application, complying with the terms of this paragraph; the above must be complied with and will be verified by the authority for products of the same category or family in their different presentations.

In the case of importation, the declaration of use of tax stamps presented in the Electronic Format of Tax Stamps and Seals (FEMYP) through the SAT Portal must be verified with import declarations with key A1 or G1, as applicable.

Successively, what is stated in the preceding paragraphs will apply when taxpayers again request folios for the printing of electronic tax stamps.

The authority may reject the application for electronic tax stamps due to non-compliance with some of the established requirements and conditions.

The authority may request additional information to verify the correct use of electronic tax stamps delivered previously.

The cost of the electronic tax stamp indicated in the LFD in article 53-K, fraction II, will be updated according to Annex 4 of the RMF. The folios for the printing of electronic tax stamps will have a validity of nine months counted from the day following the notification of their authorization; once this period has elapsed, they cannot be used and must be cancelled through the Electronic Format of Tax Stamps and Seals (FEMYP) on the SAT Portal. Once the stated period has passed and if the cancellation of the folios for the printing of electronic tax stamps is not carried out, they will be out of use, considered invalid, and will not be subject to replacement by the authority.

Labels, counter-labels, or complementary labels, on which the electronic tax stamp has been printed incorrectly, must be destroyed and the tax stamp folios must be reported as cancelled through the Electronic Format of Tax Stamps and Seals (FEMYP) on the SAT Portal.

In the event of theft or loss of electronic tax stamps, notice must be given to the authority on the SAT Portal, through My portal: www.sat.gob.mx/portal/private/aplicacion/mi-portal by means of an orientation case selecting the label TAX STAMPS/SECURITY CODES, attaching: a) Free-form letter specifying the folio numbers of each of the stolen or lost electronic tax stamps; b) Police report or loss report before the public ministry or report before a Notary Public and c) Acknowledgement of cancellation of the electronic tax stamp folios that you obtained according to the procedure indicated in procedure sheet 7/IEPS “Report of use of tax stamps and seals through the Electronic Format of Tax Stamps and Seals (FEMYP) obtained, used, destroyed and unusable” of this Annex; the electronic tax stamps stolen or lost printed on the label, counter-label or complementary label of the alcoholic beverage containers will be out of use and will not be subject to replacement.

Legal Basis

Articles 19, fractions V and XV, 26 and 26-A of the LIEPS; 53-K and 53-L of the LFD; Rules 2.1.36., 5.1.7., 5.2.6., 5.2.24., 5.2.42., 5.2.49. and 5.3.1., Annex 4 of the RMF.

…

804 OFFICIAL GAZETTE Friday, July 17, 2026

8/IEPS Notice of change of legal representative and/or authorized legal representative to pick up tax stamps or seals.

Procedure Service

Description of the procedure or service Amount Change your legal representative and/or authorized legal representative to pick up tax stamps or seals. Free Rights Payment Cost:

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

Individuals and legal entities registered in the Alcohol Beverages Taxpayer Registry in the RFC. When you require 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?

1. Enter the link in the section "Where can I present it?"
2. In My portal, capture your RFC, Password and choose Log in.
3. Select the option Internet Services / Service or requests / Request and a form will appear.
4. Fill out the form as follows: In the Service Description section, on the Procedure tab, select the option AVS_CAM_REP_MARBETES_PREC; in Directed to: SAT, in *Subject: Notice of change of legal representative and/or authorized legal representative to pick up tax stamps or seals; in Description: Notice of change of legal representative and/or authorized legal representative to pick up tax stamps or seals. To attach the information related to the service, select the Attach File / Browse button, select the digitized file and choose Upload.
5. Press the Send button, the Receipt Acknowledgement is generated which contains the procedure folio with which you can follow up on your notice, print it or save it.
6. Review your case within the ten-day period following the presentation of your notice to verify if additional information was requested from you; if so, you will have ten days to deliver it; if you exceed that period, it is necessary to enter your application again.
7. Enter the SAT Portal, within the ten-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, capture your RFC and enter your Password; select the option: Internet Services / Service or requests / Consultation; capture the folio number of the procedure and verify the solution granted to your notice; if your application was resolved, you will obtain the Response Acknowledgement print it or save it.

What requirements must I meet?

Digitized file in PDF format containing:

1. RE-1 Format “Format for registration in the Alcohol Beverages Taxpayer Registry in the RFC” contained in Annex 1, which you can download by following these steps: Enter the following link https://www.sat.gob.mx/portal/public/tramites/inscribete-padrones-rfc, Select the option “Alcohol beverages taxpayer registry”, then in the section called “Requirements”, click on “RE-1 Format”, fill it out as indicated in the instructions section. The format must be signed manually with blue ink by the taxpayer or the legal representative person.
2. Valid official identification of the taxpayer or the legal representative person, as well as of the authorized legal representatives to pick up the tax stamps or seals indicated in the RE-1 Format.
3. Instrument to prove the representation of the legal representative and the authorized representative to pick up tax stamps or seals indicated in the RE-1 Format, for acts of administration, ownership or special (certified copy), or power of attorney signed before two witnesses and ratified signatures before the tax authorities or before a public notary.

• 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 805

What conditions must I meet?

Have e.firma or Password.

In the case of legal representatives or individuals, they must be over eighteen years of age and registered and active in the RFC.

The taxpayer, partners, shareholders, legal representatives and authorized legal representatives to pick up tax stamps or seals must have a Positive Compliance Opinion.

The partners, shareholders, legal representatives and authorized legal representatives to pick up tax stamps or seals must be active in the RFC.

In the event that the information of the partners and shareholders is not updated in the RFC, before presenting this notice, you must provide the information in terms of procedure sheet 38/CFF “Request for modification or incorporation of partners, shareholders, associates and other persons that are part of the organizational structure of a legal entity, as well as those that have control, significant influence, command power and legal representatives” of this Annex.

The situation of the fiscal address and the taxpayer must be located.

In case of not being located, enter a clarification case selecting the option ADDRESS VERIFICATION, according to the procedure indicated in procedure sheet 25/CFF “Request for address verification” of this Annex.

Have registered and in open status the establishments used to manufacture, produce, package or store alcoholic beverages indicated in sub-paragraphs a) to bb) in procedure sheet 9/IEPS “Request for registration in the Alcohol Beverages Taxpayer Registry in the RFC” of this Annex, when they are different from the fiscal address.

Not be found in the list of companies published by the SAT in terms of articles 69 and 69-B, fourth paragraph of the CFF, with the exception of fraction VI of said article 69.

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 Receipt Acknowledgement. No.

Resolution of the procedure or service

If you meet the requirements, the data of the authorized legal representative to pick up tax stamps or seals are updated, you receive the Response Acknowledgement.

Otherwise, in the aforementioned Response Acknowledgement, the reason why the procedure did not proceed is indicated.

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. 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 Acknowledgement. Response Acknowledgement. Indefinite.

ATTENTION CHANNELS

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 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 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 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

MarcaSAT 55 627 22 728 option 8.

806 OFFICIAL GAZETTE Friday, July 17, 2026

Additional Information

The authorized legal representative to pick up tax stamps or seals must be the one manifested in the last official RE-1 form presented to this authority.

The legal representative who signs the RE-1 format is also authorized to pick up tax stamps or seals.

For the filling out of the RE-1 format, the data corresponding to the fiscal address, as well as that of the establishments where alcoholic beverages are manufactured, produced, packaged or stored, established in sub-paragraphs a) to bb) of sheet 9/IEPS “Request for registration in the Alcohol Beverages Taxpayer Registry in the RFC” of this Annex, must be included.

So that the tax authority is 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 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 count until it has been assigned to the competent area. Nevertheless, your application will be considered presented on the date it was received in accordance with what is indicated in your receipt acknowledgement.

Legal Basis

Article 19 of the LIEPS; 297 of the CFPC; Rule 5.2.9. of the RMF.

9/IEPS Request for registration in the Alcohol Beverages Taxpayer Registry in the RFC.

Procedure Service

Description of the procedure or service Amount Request your registration in the Alcohol Beverages Taxpayer Registry in the RFC. Free Rights Payment Cost:

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

Individuals. Legal entities. When you start activities of manufacturing, production, packaging and importation of alcohol and alcoholic beverages.

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?

1. Enter the link in the section "Where can I present it?"
2. In My portal, capture your RFC, Password and choose Log in.
3. Select the option Internet Services / Service or requests / Request and a form will appear.
4. Fill out the form as follows: In the Service Description section, on the Procedure tab, select the option INS_BEB_ALCOHOLICAS; in Directed to: SAT, in *Subject: Request for registration in the Alcohol Beverages Taxpayer Registry in the RFC; Description: Request for registration in the Alcohol Beverages Taxpayer Registry in the RFC. To attach the information related to the service, select the Attach File / Browse button, select the digitized files and choose Upload.
5. Press the Send button, the Receipt Acknowledgement is generated which contains the procedure folio with which you can follow up on your notice, print it or save it.
6. Review your case within the ten-day period to verify if additional information was requested from you; if so, you will have ten days to deliver it; if you exceed that period, it is necessary to enter your application again.
7. Enter the SAT Portal, within the twenty-day period following the presentation of the procedure, with the folio number to verify the response to your application, entering the link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal as follows: In My portal, capture your RFC and enter your Password and select the option Internet Services / Service or requests / Consultation; capture the folio number of the procedure and verify the solution granted to your application; if your application was resolved, you will obtain the Response Acknowledgement print it or save it.

Friday, July 17, 2026 OFFICIAL GAZETTE 807

What requirements must I meet?

Digitized file in PDF format containing:

1. RE-1 Format “Format for registration in the Alcohol Beverages Taxpayer Registry in the RFC”, contained in Annex 1, which you can download by following these steps: Enter the following link: https://www.sat.gob.mx/portal/public/tramites/inscribete-padrones-rfc / Select the option “Alcohol beverages taxpayer registry” / then in the section called “Requirements”, click on “RE-1 Format”, fill it out as indicated in the instructions section. The format must be signed manually with blue ink by the taxpayer or the legal representative person.
2. Color photographs, with minimum dimensions of 4 x 6 inches, of the fiscal address and establishments indicating the address where they are located (Street, exterior number, interior number, Neighborhood, Locality, Municipality, Federal Entity and Postal Code).

In the case where activities of importation of alcoholic beverages are carried out and the adherence of tax stamps or seals is carried out at the customs, General Warehouse of Deposit or authorized fiscal or supervised facility for such purposes, a free-form letter must be provided, containing the declaration under oath of telling the truth, written on letterhead and signed manually with blue ink by the taxpayer or the legal representative person, in which it is indicated that, at said address, the activity of adherence of tax stamps or seals is carried out; additionally, the contract or agreement with which the deposit of said goods is accredited must be provided, the latter if applicable.

3. Color photographs, with minimum dimensions of 4 x 6 inches, for each piece of equipment or machinery that will be used for the manufacturing, production or packaging processes of alcoholic beverages or alcohol. In each of them, the address where they are located must be indicated (Street, exterior number, interior number, Neighborhood, Locality, Municipality, Federal Entity and Postal Code, as well as the brand and serial number of said machinery or equipment).

4. Taxpayers who carry out the activities established within Annex I: Activities subject to presentation of Notice of Operation or that require Sanitary License, must present duly stamped the Notice of Operation, of Sanitary Responsible and of Modification or Cancellation, which accredits the notification of operation of establishments of products and services, issued by the Federal Commission for the Protection against Sanitary Risks (COFEPRIS).

5. Distributors who carry out economic activities in the country of origin established in sub-paragraphs cc) to oo) of this sheet, must present the contract or agreement celebrated with a third party in which they agree on the manufacturing, production or packaging of alcoholic beverages.

6. Valid official identification of the taxpayer person or legal representative, as well as of the authorized legal representatives to pick up tax stamps or seals indicated in the RE-1 Format.

In case of legal representation:

7. Instrument to prove the representation of the legal representative and the authorized legal representative to pick up tax stamps or seals indicated in the RE-1 Format, for acts of administration, ownership or special (certified copy), or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary.

• 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 valid e.firma or Password.

In the case of legal representatives or individuals, they must be over eighteen years of age and registered and active in the RFC.

Have an active tax mailbox.

The taxpayer, partners, shareholders, legal representatives and authorized legal representatives to pick up tax stamps or seals must have a Positive Compliance Opinion.

The partners, shareholders, legal representatives and authorized legal representatives to pick up tax stamps or seals must be active in the RFC.

In the event that the information of the partners or shareholders is not updated in the RFC, you must previously present your application in terms of procedure sheet 38/CFF “Request for modification or incorporation of partners, shareholders, associates and other persons that are part of the organizational structure of a legal entity, as well as those that have control, significant influence, command power and legal representatives” of this Annex.

808 OFFICIAL GAZETTE Friday, July 17, 2026

The status of the tax domicile and the taxpayer must be locatable. In the event that they are not located, you must previously submit your application in accordance with the "Application for verification of domicile" procedure form 25/CFF of this Annex.

Not be found in the list of companies published by the SAT, in accordance with articles 69 and 69-B, fourth paragraph of the CFF, with the exception of fraction VI of the aforementioned article 69.

Be registered and active in the RFC, having registered at least one of the following economic activities: a) Production, manufacturing or bottling of table wines. b) Production, manufacturing or bottling of other grape-based beverages. c) Production, manufacturing or bottling of table wines with an alcoholic strength of more than 20° G.L. d) Production, manufacturing or bottling of other grape-based beverages with an alcoholic strength of more than 20° G.L. e) Production, manufacturing or bottling of cider and other fermented beverages. f) Production, manufacturing or bottling of cider and other fermented beverages with an alcoholic strength of more than 20° G.L. g) Production, manufacturing or bottling of rum and other distilled beverages from cane. h) Production, manufacturing or bottling of rum and other distilled beverages from cane with an alcoholic strength of more than 20° G.L. i) Production, manufacturing or bottling of agave distilled beverages such as tequila. j) Production, manufacturing or bottling of agave distilled beverages such as tequila with an alcoholic strength of more than 20° G.L. k) Production, manufacturing, or bottling of charanda. l) Production, manufacturing, or bottling of agave distilled beverages such as mezcal. m) Production, manufacturing, or bottling of artisanal agave distilled beverages such as mezcal. n) Production, manufacturing, or bottling of ancestral agave distilled beverages such as mezcal. o) Production, manufacturing, or bottling of agave distilled beverages such as bacanora. p) Production, manufacturing, or bottling of agave distilled beverages such as raicilla. q) Production, manufacturing, or bottling of sotol. r) Production, manufacturing, or bottling of other agave distilled beverages. s) Production, manufacturing, or bottling of charanda with an alcoholic strength of more than 20º G.L. t) Production, manufacturing, or bottling of agave distilled beverages such as mezcal with an alcoholic strength of more than 20º G.L. u) Production, manufacturing, or bottling of artisanal agave distilled beverages such as mezcal with an alcoholic strength of more than 20º G.L. v) Production, manufacturing, or bottling of ancestral agave distilled beverages such as mezcal with an alcoholic strength of more than 20º G.L. w) Production, manufacturing, or bottling of agave distilled beverages such as bacanora with an alcoholic strength of more than 20º G.L. x) Production, manufacturing, or bottling of agave distilled beverages such as raicilla with an alcoholic strength of more than 20º G.L. y) Production, manufacturing, or bottling of sotol with an alcoholic strength of more than 20º G.L. z) Production, manufacturing, or bottling of other agave distilled beverages with an alcoholic strength of more than 20º G.L. aa) Production, manufacturing or bottling of alcohol. bb) Production, manufacturing or bottling of other distilled beverages. cc) Wholesale trade of table wines. dd) Wholesale trade of other grape-based beverages. ee) Wholesale trade of cider and other fermented beverages. ff) Wholesale trade of rum and other distilled beverages from cane. gg) Wholesale trade of agave distilled beverages. hh) Wholesale trade of alcoholic beverages not classified elsewhere. ii) Retail trade of table wines.

Friday, July 17, 2026 OFFICIAL GAZETTE 809

jj) Retail trade of other grape-based beverages. kk) Retail trade of cider and other fermented beverages. ll) Retail trade of rum and other distilled beverages from cane. mm) Retail trade of agave distilled beverages. nn) Retail trade of alcoholic beverages not classified elsewhere. oo) Sale of alcohol.

In the case of distributors, the person with whom the contract or agreement is celebrated (the third party) must be registered and active in the Alcohol Taxpayers Registry in the RFC.

The authority will validate, for the purposes of items a) to bb) of this procedure form, the submission of Annex 3, information on production, distillation or bottling equipment of the "Multiple IEPS Information Declaration", "MULTI-IEPS".

Be registered and active in the Importers Registry, in the event that alcohol and alcoholic beverages are imported and economic activities established in items cc) to oo) of this procedure form are carried out.

Have registered and open status establishments that are used to manufacture, produce, bottle or store alcoholic beverages indicated in items a) to bb) of this procedure form, when they are different from the tax domicile.

In the case of individuals, they must carry out business and professional activities, or be registered in the Simplified Trust Regime.

In the case of taxpayers who have been deregistered from the registry in accordance with rule 5.2.23., fraction IX, the authority will validate that the obligation indicated in rule 5.2.24. has been fulfilled, except in cases where physical and electronic labels had been cancelled by the authority in accordance with the seventh paragraph of the aforementioned rule.

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 Acknowledgement of receipt. No.

Resolution of the procedure or service The authority will validate your information; if the application is appropriate, registration in the Alcohol Taxpayers Registry in the RFC is carried out and you receive an Acknowledgement of response. In the contrary case, the aforementioned Acknowledgement of response indicates the reason why the application did not proceed.

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 Twenty days. Ten days. Ten days.

What document do I obtain upon completing the procedure or service? What is the validity of the procedure or service? Upon completion of the procedure, you will receive the acknowledgement 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 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.

810 OFFICIAL GAZETTE Friday, July 17, 2026

Additional Information In the event that registration in the registry proceeds, the taxpayer will be assigned an identification number within the Alcohol Taxpayers Registry in the RFC, as well as in the information declarations that request it. Compliance with the requirements to be registered and active in the Alcohol Taxpayers Registry in the RFC does not exempt from compliance with other obligations established by tax provisions. The legal representative who signs the RE-1 format is also authorized to collect labels or seals. When any of the causes indicated in rule 5.2.23. occur and the requirements established in form 11/IEPS "Clarification to remedy or disprove the causes prior to deregistration in the Alcohol Taxpayers Registry in the RFC" of this Annex are not met, deregistration in the PCBA will proceed, and the corresponding notification will be made through the tax mailbox.

In the event that you need to change the registration modality (producer, distributor, and importer), you must submit a new application for registration in the registry in accordance with this form, being an indispensable requirement to comply with the documents and conditions established therein.

In the event that you have submitted a change of domicile or establishment in accordance with procedure forms 29/CFF "Notice of opening or closing of establishments and in general any place used for the performance of activities" and 35/CFF "Notice of change of tax domicile through the SAT Portal, at the SAT office or in the virtual office", you must submit a new application for registration in the registry in accordance with this form, being an indispensable requirement to comply with the documents and conditions established therein.

When the taxpayer falls under any of the circumstances established in rule 5.2.23., fractions III, IV, V, VI, VII, IX and XIII, a new application for registration in accordance with this form must be submitted, if required.

In the event that the taxpayer falls under the circumstance established in rule 5.2.23., fraction IX, they must provide, through the Electronic Format of Labels and Seals (FEMYP), the information regarding the use of all physical labels, seals or electronic labels that have lost their validity in accordance with rule 5.2.24., prior to submitting a new application for registration in accordance with this form, except in cases where physical and electronic labels had been cancelled by the authority in accordance with the seventh paragraph of the aforementioned rule.

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 form. However, when by error you have submitted your procedure or service, selecting a different tag than the one indicated in this form for the case of clarification, the timeframe 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 application will be considered submitted on the date it was received in accordance with what is indicated in your acknowledgement of receipt.

Legal Basis Articles 27, 32-D, 69 and 69-B, fourth paragraph of the CFF; 19 of the LIEPS; Rules 2.1.36., 5.2.5., 5.2.9., 5.2.23., 5.2.24., 5.3.1. and 5.3.2. of the RMF. … 17/IEPS Notice of subscription, modification or revocation of service provision contract celebrated by ASAs with Operators and/or Concessionaires. Procedure Service Description of the procedure or service Amount Submits the notice of subscription, modification or revocation of service provision contract celebrated by Authorized Service Providers (ASAs) with Operators and/or Concessionaires in the matter of Betting and Lottery Games. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Authorized Service Providers (ASAs) that celebrate, modify or revoke the same, with Operators and/or Concessionaires of Betting and Lottery Games. Within fifteen days following the day on which the celebration, modification or revocation of the service provision contract with the Operator and/or Concessionaire took place.

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

Friday, July 17, 2026 OFFICIAL GAZETTE 811

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

1. Enter the SAT Portal, in the link in the section Where can I submit it?
2. In My portal, enter your RFC and Password, and choose Log in.
3. Select the option Internet Services / Clarifications / Application and a form will appear.
4. Fill out the form as follows: In the Procedure section, select the option 17/IEPS PSA CELEBRATION NOTICES; in Directed to: SAT; in *Subject indicate: PSA Celebration Notice; in Description: Submission of PSA notices. To attach the information related to the service, click on Attach File / Examine, select the digitized document in PDF format and compressed in ZIP format and choose Upload, press the Send button, the Acknowledgement of receipt is generated which contains the folio of the procedure with which you can follow up on your notice, print it or save it.

What requirements must I meet? Send digitized files in .pdf format, with the following information and documentation:

1. Declaration under oath of truthfulness that the information provided is true.
2. Contract celebrated, revoked or modified with Operators and/or Concessionaires of Betting and Lottery Games.
3. If the attached documentation is illegible or incomplete, the SAT will inform you through the tax mailbox.

Under what conditions must I comply?

1. Have e.firma.
2. Have 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, in the link indicated in the section Where can I submit it? Select the option Internet Services / Service or requests / Consultation, enter your folio number found in the Acknowledgement of receipt and select Search. No.

Resolution of the procedure or service Update in the Betting and Lottery Games System of the existing link of the ASA with the Operator and/or Concessionaire of Betting and Lottery Games. An acknowledgement of receipt will be issued and subsequently an acknowledgement of acceptance or rejection.

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 Six days. Not applicable. Not applicable.

What document do I obtain upon completing the procedure or service? What is the validity of the procedure or service? Acknowledgement of receipt. Acknowledgement 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 option 5 and for outside the country (+52) 55 627 22 728 option 5. 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 2 and 20, fractions I and II of the LIEPS; Rules 5.2.34., 5.2.35. and 5.2.36.; Annex 17, Section J of the RMF.

18/IEPS Notice by the operator or concessionaire who opts to hire the services of an Authorized Service Provider (ASA). Procedure Service Description of the procedure or service Amount Submits the notice of subscription of the service provision contract that you celebrate as Operator and/or Concessionaire with the ASA, in the matter of Betting and Lottery Games. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Operators and/or Concessionaires of Betting and Lottery Games who opt for the facility of hiring an ASA. Within fifteen natural days following the day on which the subscription of the service provision contract with the ASA took place.

Where can I submit 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?

1. Enter the SAT Portal, in the link in the section Where can I submit it?
2. In My portal, enter your RFC and Password, and choose Log in.
3. Select the option Internet Services / Clarifications / Application and a form will appear.
4. Fill out the form as follows: In the Procedure section, select the option 18/IEPS ASA HIRING NOTICE; in Directed to: SAT; in *Subject indicate: PSA Celebration Notice; in Description: Submission of PSA notices. To attach the information related to the service, click on Attach File / Examine, select the digitized document in PDF format and compressed in ZIP format and choose Upload, press the Send button, the Acknowledgement of receipt is generated which contains the folio of the procedure with which you can follow up on your notice, print it or save it.

What requirements must I meet? Send digitized files in .pdf format, with the following information and documentation:

1. Declaration under oath of truthfulness that the information provided is true.
2. Contract signed with the ASA.
3. If the attached documentation is illegible or incomplete, the SAT will inform you through the tax mailbox.

Friday, July 17, 2026 OFFICIAL GAZETTE 813

Under what conditions must I comply? Have e.firma. Have 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, in the link indicated in the section Where can I submit it? Select the option Internet Services / Service or requests / Consultation, enter your folio number found in the Acknowledgement of receipt and select Search. No.

Resolution of the procedure or service Update in the Betting and Lottery Games System of the existing link of the Operator and/or Concessionaire of Betting and Lottery Games with the ASA that will present the information of its operations on a monthly basis. An acknowledgement of receipt will be issued and subsequently an acknowledgement of acceptance or rejection.

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 Six days. Not applicable. Not applicable.

What document do I obtain upon completing the procedure or service? What is the validity of the procedure or service? Acknowledgement of receipt. Acknowledgement 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 option 5 and for outside the country (+52) 55 627 22 728 option 5. 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 2 and 20, fractions I and II of the LIEPS; Rules 5.2.34., 5.2.35. and 5.2.37. of the RMF.

814 OFFICIAL GAZETTE Friday, July 17, 2026

19/IEPS Notice of computer system failures.

Procedure Service Description of the procedure or service Amount Submits the notice of computer system failures. Free Payment of rights Cost: Who can request the procedure or service? When is it submitted? Legal entities that habitually conduct games with bets and raffles that experience failures in their computer systems, either directly or through the PSA with whom they have contracted. Within two days following the day on which the failure in the computer systems occurred, which is not attributable to the taxpayer. Where can I submit 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?

1. Enter the link in the section "Where can I submit it?"
2. In My Portal, enter your RFC and Password, and choose Log in.
3. Select the option Internet Services / Clarifications / Request and a form will appear.
4. Complete the form as follows: In the Procedure section, select the option 19/IEPS NOTICE FAILURES JGOS RAFFLES; in Directed to: SAT; in *Subject indicate: Notice of PSA celebration; in Description: Submission of PSA notices. To attach the information related to the service, click on Attach File / Examine, select the digitized document in PDF format and compressed in ZIP format 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. What requirements must I meet? Send a digitized file in .pdf format containing the detailed report that caused the failure in the computer systems, as well as the electronic files of the evidence that accredits the manifested failure. Under what conditions must I comply? Have e.firma. Have 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, in the link indicated in the section "Where can I submit it?" Select the option Internet Services / Service or requests / Consultation, enter your folio number found in the Receipt Acknowledgment and select Search. No. Resolution of the procedure or service Correction in the Games with Bets and Raffles System, of the reported failure, so that the permit holder, operator and/or PSA transmits its monthly report. A receipt acknowledgment will be issued and subsequently an acceptance or rejection acknowledgment. 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 Six 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. Response Acknowledgment. Indefinite.

Friday, July 17, 2026 OFFICIAL GAZETTE 815

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 option 5 and for outside the country (+52) 55 627 22 728 option 5. 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 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 Not applicable. Legal Basis Articles 2 and 20 of the LIEPS; Rules 5.2.33., 5.2.34., 5.2.35. and 5.2.36., Annex 17, Section D of the RMF.

Tax on New Automobiles ... 3/ISAN Request for characters 4th and 5th corresponding to the vehicle model to integrate the vehicle key.

Procedure Service Description of the procedure or service Amount Submits the request for characters 4th and 5th corresponding to the model of the vehicle to integrate the vehicle key. Free Payment of rights Cost: Who can request the procedure or service? When is it submitted? Legal entities and individuals, assemblers of trucks, buses or non-agricultural fifth-wheel tractor units, new, and importers of automobiles, pickups, buses, pick-ups, trucks or non-agricultural fifth-wheel tractor units, new. When you require it. Where can I submit it? At the Unit of Tax Revenue Policy, located at Palacio Nacional s/n, Building 4, Floor 4, Centro Histórico Neighborhood, C.P. 06000, Mexico City. Monday to Friday, in hours 09:00 to 14:00 hrs. and from 16:00 hrs. to 18:00 hrs.

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 Unit of Tax Revenue Policy.
2. Present the documentation mentioned in the section "What requirements must I meet?"

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

1. Copy of valid official identification.
2. Certified copy of the instrument to accredit representation, when not acting in one's own name.
3. Copy of the document issued by the Ministry of Security and Citizen Protection, through which the compliance opinion of NOM-001-SSP-2008 is issued. In the case of assemblers of new trucks, buses or non-agricultural fifth-wheel tractor units, copy of the Fiscal Status Certificate, as well as the document attached to it called "Registration in the RFC", in which it is stated that their economic activity is the manufacturing or assembly of trucks and tractor units, and if applicable, copy of the definitive import permit of the significant new parts, understanding by these those that are intrinsic to the definition of the vehicle, including the following: power train (engine, transmission, differential), axles, suspensions, and structure. In the case of importers of new electric automobiles or pickups, copy of the Fiscal Status Certificate, as well as the document attached to it called "Registration in the RFC", in which it is stated that their economic activity is the retail trade of new automobiles and pickups whose propulsion is through rechargeable electric batteries and copy of the definitive import permit of the vehicle in question. In the case of importers of new hybrid automobiles or pickups, copy of the Fiscal Status Certificate, as well as the document attached to it called "Registration in the RFC", in which it is stated that their economic activity is the sale of new automobiles to the consumer by the manufacturer, assembler, by the authorized distributor or by the merchant in the vehicle sector and copy of the definitive import permit of the vehicle in question. In the case of importers of new automobiles or pickups, copy of the Fiscal Status Certificate, as well as the document attached to it called "Registration in the RFC", in which it is stated that their economic activity is the sale of new automobiles to the consumer by the manufacturer, assembler, by the authorized distributor or by the merchant in the vehicle sector and that their obligations as subjects of the ISAN are stated and copy of the definitive import permit of the vehicle in question. In the case of importers of new buses, pickups, trucks or fifth-wheel tractor units, copy of the Fiscal Status Certificate, as well as the document attached to it called "Registration in the RFC", in which it is stated that their economic activity is the sale of trucks or tractor units and copy of the definitive import permit of the vehicle in question.
4. Copy of the current opinion on the compliance of tax obligations issued by the SAT in a positive sense.
5. Present a free-form letter, under oath, stating that you are not on the lists published by the SAT of taxpayers who fall under the circumstances of articles 69 and 69-B of the CFF.
6. Certified copy of the articles of incorporation in the case of a legal entity.
7. The assignment of the characters corresponding to the model of the vehicle in question does not exempt assemblers and importers from complying with fiscal or customs provisions nor accredits the legal stay or possession of the assembled or imported vehicles, as well as their parts.

• 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? The assignment of the characters corresponding to the model of the vehicle in question does not exempt assemblers and importers from complying with fiscal or customs provisions nor accredits the legal stay or possession of the assembled or imported vehicles, as well as their parts.

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, present the Receipt Acknowledgment. No. Resolution of the procedure or service The response letter to the request for characters 4th and 5th, corresponding to the vehicle model, will be delivered in person. 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.

Friday, July 17, 2026 OFFICIAL GAZETTE 817 What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Stamped free-form letter as receipt acknowledgment. In case of meeting the requirements: Response letter to the request for characters 4th and 5th corresponding to the vehicle model. Indefinite.

ATTENTION CHANNELS Inquiries and doubts Complaints and reports Personal attention at the Unit of Tax Revenue Policy, located at Palacio Nacional s/n, Building 4, Floor 4, Centro Histórico Neighborhood, C.P. 06000, Mexico City. Monday to Friday, in hours from 09:00 to 14:00 hrs. and from 16:00 hrs. to 18:00 hrs. Complaints and Reports https://www.gob.mx/tramites/ficha/presentacion-de￾quejas-y-denuncias-en-la-sfp/SFP54 Additional Information Not applicable. Legal Basis Article 13 of the ISAN Law; Rules 2.1.36. and 2.7.1.27. of the RMF.

Federal Revenue Law ... 2/LIF Notice submitted by taxpayers manifesting the application of a fiscal 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 for public and private transport of people or cargo.

Procedure Service Description of the procedure or service Amount Submits this notice, where you manifest the application of a fiscal 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 that are destined exclusively for public and private transport of people or cargo. Free Payment of rights Cost: Who can request the procedure or service? When is it submitted? Individuals and legal entities that acquire diesel or biodiesel and their mixtures. Within fifteen days following the submission of the first declaration in which the incentive is applied. Where can I submit 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?

1. Enter the SAT Portal, in the link in the section "Where can I submit it?"
2. Upon entering, register your RFC, Password and choose Log in.
3. Select the options Internet Services / Service or requests / Request.
4. Fill out the Notice Service form as follows: 4.1. In the Service Description section, in the Procedure tab, select: 2/LIF DIESEL AUTOMOTIVE USE; 4.2. In Directed to: SAT; in Subject: Notice submitted by taxpayers manifesting the application of a fiscal 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 that are destined exclusively for public and private transport of people or cargo; in the Description section: indicate the reason for the submission of your notice; 4.3. If you wish to attach information related to the service, choose Attach File / Examine, select the digitized document in PDF format and choose Upload.
5. Press the Send button, and the Receipt Acknowledgment containing the folio number of the procedure performed is generated, print it or save it.

818 OFFICIAL GAZETTE Friday, July 17, 2026 What requirements must I meet? Procedure Request Format 2/LIF Notice submitted by taxpayers manifesting the application of a fiscal 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 that are destined exclusively for public and private transport of people or cargo, 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 "Continue to Site" section / choose "More procedures and services" / click on the option "Large Taxpayers" / select "Request formats for procedures AGGC-AGH, contained in Annex 1 of the RMF" / click on the option "LIF" and choose the format to which the procedure you will present belongs. Under what conditions must I comply? Have 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 that your notice is submitted on time, as well as that the data is correct, and if applicable, will consider the obligation of the procedure you requested fulfilled. 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 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 the outside of 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 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 Not applicable. Legal Basis Articles 25 of the CFF; 20, Section A, fraction IV of the LIF; Rule 9.1.6. of the RMF, Rules 2.13., 3.16. and 4.9. of the RFA.

Friday, July 17, 2026 OFFICIAL GAZETTE 819 3/LIF Notice through which a fiscal 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 general machinery.

Procedure Service Description of the procedure or service Amount Submits the notice to apply the fiscal incentive and that to determine your profit you can deduct the diesel or biodiesel and their mixtures that you acquire or import for final consumption, provided that they are used exclusively as fuel in general machinery. Free Payment of rights Cost: Who can request the procedure or service? When is it submitted? Individuals and legal entities that acquire or import diesel for final consumption. Within fifteen days following the submission of the first declaration in which the incentive is applied. Where can I submit 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?

1. Enter the SAT Portal, in the link in the section "Where can I submit it?"
2. Enter your RFC, Password and choose Log in.
3. Select the options: Internet Services / Service or requests / Request.
4. Fill out the Notice Service form as follows: 4.1. In the Service Description section, in the Procedure tab, select: 3/LIF DIESEL MACHINERY; 4.2. In Directed to: SAT; in Subject: Notice through which a fiscal incentive is granted to persons who carry out business activities and who, to determine their profit, can deduct the diesel or biodiesel and their mixtures that they acquire or import for final consumption, provided that they are used exclusively as fuel in general machinery; in Description: indicate the reason for the submission of your notice; 4.3. If you wish to attach information related to the service, select the Attach File / Examine button, select the digitized document in PDF format and choose Upload.
5. Press the Send button, and the Receipt Acknowledgment containing the folio number of the procedure performed is generated, print it or save it. What requirements must I meet? Procedure Request Format 3/LIF Notice through which a fiscal incentive is granted to persons who carry out business activities and who, to determine their profit, can deduct the 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, 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 "Continue to Site" section / choose "More procedures and services" / click on the option "Large Taxpayers" / select "Request formats for procedures AGGC-AGH, contained in Annex 1 of the RMF" / click on the option "LIF" and choose the format to which the procedure you will present belongs. Under what conditions must I comply? Have 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 verify that your notice is submitted on time, that the data is correct, and if applicable, will consider the obligation fulfilled. 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.

820 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? Acknowledgment of receipt. Indefinite.

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 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.

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 Not applicable.

Legal Basis Article 20, Section A, fraction I of the LIF; Rule 9.1.6. of the RMF, Rule 1.14. of the RFA.

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.

Procedure Service Description of the procedure or service Amount You may present the 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. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented? Individuals and legal entities that have used diesel exclusively for the supply of their marine vehicles. By March 31, 2025, at the latest, or within thirty days following the date of acquisition regarding marine vehicles that were acquired during 2025.

Where can I present 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? Not applicable.

What requirements must I meet?

1. Request Form for procedure 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, contained in Annex 1, duly completed and signed, which you can download following these 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 forms for procedures AGGC-AGH, contained in Annex 1 of the RMF" / click on the option "LIF" and choose the form to which the procedure you will present belongs.
2. Attach the information of the vessels owned by you or under your legitimate possession, in which you have used the diesel for which the tax incentive is requested, in accordance with the following: Name of each of the vessels; Registration number of each of the vessels; Length and tonnage of each of the vessels; Fuel capacity of each of the vessels, and Average calculation of diesel consumption in nautical miles per liter of each of the vessels.

Friday, July 17, 2026 OFFICIAL GAZETTE 821

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 Immediate 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. Not applicable. Not applicable.

What document do I obtain upon completing the procedure or service? What is the validity of the procedure or service? Acknowledgment of receipt. Not applicable.

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 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.

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 Not applicable.

Legal Basis Articles 32-D, fifth paragraph of the CFF; 20, Section A, fraction I, second paragraph of the LIF; Rule 9.1.2. of the RMF.

...

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.

Procedure Service Description of the procedure or service Amount Present this 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. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented? Individuals and legal entities that have used diesel or biodiesel and their mixtures. By May 31 of the year immediately following the completion of the relevant fiscal year, or within thirty days following the date of acquisition or importation regarding low-speed or low-profile transport means considered as general machinery that was acquired during the relevant fiscal year.

822 OFFICIAL GAZETTE Friday, July 17, 2026

Where can I present it? On the SAT Portal, through the tax mailbox, as applicable: https://wwwmat.sat.gob.mx/personas/iniciar-sesion In person: Until this procedure is published in the list of promotions, requests, notices, and other information available in the tax mailbox, it must be presented, through a written document addressed to the ACPPFGC in accordance with rule 1.1., in relation to rule 2.2.6. At the Official Records Office of the AGGC, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, during an attention schedule from Monday to Friday from 08:00 to 14:30 hrs. or, through a written document addressed to the ACPPH at the Official Records Office of the AGH, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, during an attention schedule from Monday to Friday from 08:00 to 14:30 hrs., as applicable.

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, through the tax mailbox, as applicable:

1. Enter the link in the section "Where can I present it?"
2. Enter your RFC, Password or e.firma, and choose Start session.
3. Verify that the pre-filled information, regarding your data and tax address, is correct, if so select YES and subsequently, choose Next; fill in the fields that the electronic form requests; attach the digitized documentation and information related to your procedure, which is referred to in the section "What requirements must I meet?"; once the entry is completed, your entered information is shown, and choose Verify to confirm that your information is correct, if so, send it with your e.firma.
4. Obtain your electronic acknowledgment of receipt of the refund request, download or print it and upon conclusion, choose Close Session. In person:
5. Go to the Official Records Office of the AGGC, or of the AGH, as applicable, with the digitized files and information requested in the section "What requirements must I meet?"
6. Deliver the digitized files on an optical device (compact disc, removable memory unit, etc.), to the tax authority that will attend your procedure.
7. Receive and keep a copy of your Request Form for procedure 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, contained in Annex 1, stamped, as acknowledgment of receipt.

What requirements must I meet? Request Form for procedure 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, contained in Annex 1, duly completed and signed, which you can download following these 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 forms for procedures AGGC-AGH, contained in Annex 1 of the RMF" / click on the option "LIF" and choose the form to which the procedure you will present belongs, accompanied by what is indicated below:

1. Attach the information of the low-speed or low-profile transport means that you consider as general machinery owned by you, in which you have used the diesel or biodiesel and their mixtures for which the tax incentive is requested, in accordance with the following: The inventory of the low-speed or low-profile transport means that are considered as general machinery that use the diesel or biodiesel and their mixtures for which the respective contribution was paid and for which the credit will be made, as well as the description of the supply system of said fuel. Likewise, a report of the additions and deletions that the reference inventory had during the year in which the incentive credit was made must be presented, by April 30 of the year following that to which the cited report corresponds. Have a system for controlling the consumption of diesel or biodiesel and their mixtures for each of the transport means referred to in the previous fraction, which will consist of keeping a record with the following information: Name of the equipment, including the technical and commercial name. Model of the unit. Inventory control number or, in case not obliged to do so, serial number of the equipment. Monthly consumption of diesel or biodiesel and their mixtures, expressed in liters. Monthly working hours.

Friday, July 17, 2026 OFFICIAL GAZETTE 823

Under what conditions must I comply? Have e.firma and Password, in case the procedure is carried out through the 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? Immediate procedure. No.

Resolution of the procedure or service The authority will validate that your notice is presented on time, that the data is correct, and, if applicable, will consider the obligation fulfilled. 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? Acknowledgment of receipt. Indefinite.

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 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.

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 Not applicable.

Legal Basis Articles 32-D, fifth paragraph of the CFF; 20, Section A, fraction I, first paragraph of the LIF; Rules 1.1., 2.2.6. and 9.1.12. of the RMF.

...

9/LIF Request to apply the tax incentive of the Twenty-Second Transitory Provision of the LIF.

Procedure Service Description of the procedure or service Amount Request to apply the tax incentive on fines, surcharges, and execution costs, in the cases contemplated in the Twenty-Second Transitory Provision of the LIF. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented? Individuals and legal entities. From January 1, 2026 and, by October 31, 2026 at the latest.

Where can I present it? On the SAT Portal: www.sat.gob.mx In case the debt is controlled by a federal entity: Directly before the tax authority of the federal entity.

824 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:

1. 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 / Clarification registration and in the section Steps to follow click on Service, or alternatively, select the following link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal
2. Register in My portal, your RFC and Password, and choose Start session.
3. Select the options: Internet Services / Service or requests / Request and complete the form as follows: In the section Service Description, in the Procedure tab select the option LIF TAX INCENTIVE 2026; in Directed to: SAT; in *Subject: Tax incentive; in Description: "Request for tax incentive referred to in the Twenty-Second Transitory Provision of the LIF", and briefly state the reason, the resolution through which the tax debt was determined for you or the letter in which the installment payment was authorized for you, the period(s) and amount(s) of the fines and other accessories for which you request to apply the tax incentive; in Attach File: Choose "Choose file" and select the digitized documents compressed in .ZIP format containing the information you will upload, indicated in the section "What requirements must I meet?" and choose Load, select Send, the acknowledgment of receipt is generated which contains the file number of the request with which you can follow up on your request, print it or save it.

What requirements must I meet?

1. Free-form letter, in which the following must be stated: Name, denomination or corporate name. Tax address stated in the RFC. Key in the RFC. The authority to which you address yourself. The facts and circumstances related to the purpose of the promotion. The identification data of the resolution to which you request to apply the tax incentive, as well as the amount of the debt, type of contribution or compensatory quotas, period to which it corresponds, and, if applicable, the request for payment in installments. Proof of legal representation, when applicable. Additionally, you must declare, under oath, the following: That you have not received any forgiveness, reduction, decrease or any other similar benefit in the amount of the payment of tax credits, based on the generalized and massive programs of forgiveness for tax debtors, referred to in the Decree by which the Decrees and various general provisions issued in terms of article 39, fraction I of the CFF are left without effect, by virtue of which tax debts were forgiven, published in the DOF on May 20, 2019. That your total income, in accordance with the ISR Law, of the 2024 fiscal year has not exceeded three hundred million pesos. That you were not benefited with the tax incentive in accordance with the Thirty-Fourth Transitory Provision of the Federal Revenue Law for the Fiscal Year 2025. That you have not been subject to a criminal cause in which a condemning sentence has been issued for fiscal crimes and it is final. That you are not published in the lists of taxpayers who did not disprove the facts imputed to them in the procedures established in articles 69-B and 69-B Bis of the CFF. That the debt is final and is not in a dispute resolution procedure established in the treaties to avoid double taxation of which Mexico is a party. That a connected administrative act is not subject to challenge or that the initiation of a dispute resolution procedure established in the treaties to avoid double taxation of which Mexico is a party has been requested. If your debt is only for fines for non-compliance with obligations other than payment, you must additionally declare under oath: That you complied with the omitted obligation for which the sanction was determined for you. In case of legal representation:
2. Digitization of the instrument with which legal representation is accredited.
3. Digitization of valid official identification of the legal representative.

• 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 825

Under what conditions must I comply? In the case that the application of the tax incentive is appropriate, the payment of the amount stated in the FCF must be made before the due date indicated in the format itself or comply punctually with the installment payment of the same, if you so requested.

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, in the following link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal, select: Internet Services / Service or requests / Consult, enter the folio number provided and select Search. Only in case required.

Resolution of the procedure or service In the event that you comply with the requirements and the application of the tax incentive is appropriate, you will be provided with the response to your request, with the FCF attached for payment in a single installment or of the authorized installments, with which you must make the payment by the date indicated in the same. In the event that you do not comply with any requirement and it is curable, the request will be considered not presented, leaving your right to present a new request intact. When the requirement is not curable, you will be informed that the tax incentive is not applicable to you. Both responses will be provided through My portal. 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 calendar days. Not applicable. Not applicable.

What document do I obtain upon completing the procedure or service? What is the validity of the procedure or service? Response to your request. Indefinite.

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 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.

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 For the tax authority to be in a position to resolve the clarification or service request within the established time limits, it must be presented in the terms specified in this procedure sheet. However, if 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 once 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 acknowledgment of receipt.

Legal Basis Twenty-Second Transitory Provision of the LIF 2026; Rules 9.2.1., 9.2.2., 9.2.3., 9.2.4., 9.2.8., 9.2.9., 9.2.10. and 9.2.11. of the RMF.

826 OFFICIAL GAZETTE Friday, July 17, 2026

10/LIF Request to apply the fiscal incentive of the Twenty-Eighth Transitional Provision of the Income Tax Law (LIF).

Procedure Service Description of the procedure or service Amount Requests the application of the fiscal incentives established in the Twenty-Eighth Transitional Provision of the LIF. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Legal entities that, as of the date of entry into force of the LIF, hold a valid authorization issued by the National Insurance and Bonds Commission to organize and operate as insurance institutions. By January 31, 2026, at the latest.

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:

1. 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 and in the section Steps to follow click on Service, or alternatively, select the following link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal
2. Register in My portal, the RFC and Password of the institution, and choose Log in.
3. Select from the menu the option of Internet Services / Service or requests / Request and complete the form as follows:
4. Fill out the form shown on the screen, as follows: In the section Service Description, in the Procedure tab, select the option: INSURER FISCAL INCENTIVE LIF; In Directed to: SAT; In *Subject: Insurer Fiscal Incentive; In Description: "Request to apply fiscal incentives for insurance institutions"; In Attach File: Choose "Choose file" and select the digitized documents compressed in ZIP format, which contain the information you will upload, indicated in the section "What requirements must I meet?", in the section Request for application of the fiscal incentive and choose Upload, select Send, a receipt of receipt is generated that contains the folio number of the request with which you can follow up on your request, print it or save it.

What requirements must I meet? Request for application of the fiscal incentive:

1. Free-form letter signed, in which the following must be indicated: Legal name or corporate name. Tax domicile stated in the RFC. Key in the RFC. Indicate the tax authority to which you are addressing. The facts and circumstances related to the purpose of the promotion. Phone number and email address. Proof of legal representation. That, upon entry into force of the LIF, the applicant holds a valid authorization issued by the National Insurance and Bonds Commission to organize and operate as an insurance institution, therefore, the digitization of said authorization must be attached.
2. Additionally, in a signed free-form letter, the following must be indicated, depending on the case in which the insurance institution is located: In the case established in the Twenty-Eighth Transitional Provision, first paragraph of the LIF: Indicate the period(s) for which the application of the fiscal incentive is requested. State that it is the taxpayer's desire to apply the fiscal incentive consisting of considering as deductible the value added tax transferred in the period(s) for which its application is requested.

Friday, July 17, 2026 OFFICIAL GAZETTE 827

If applicable, state that it is the taxpayer's desire to correct their fiscal situation as established in article 25, fraction XIV of the LIF in the acquisition of goods or the provision of services received after December 31, 2024, through payments of up to 12 installments and indicate the number of installments they wish to apply, in accordance with what is provided in the Twenty-Eighth Transitional Provision, fifth paragraph of the LIF. Indicate that the requesting insurance institution is not located in any of the cases established in the Twenty-Eighth Transitional Provision, eighth paragraph of the LIF. In the case established in the Twenty-Eighth Transitional Provision, second paragraph, fraction I of the LIF: Indicate the period(s) for which the authority is exercising its verification powers. Declare, under oath, that with respect to said period(s) the authority has not issued the corresponding tax credit(s). State that it is the taxpayer's desire to apply the fiscal incentive equivalent to the amount of the value added tax and its update that had been credited in the period(s) for which the authority is exercising verification powers. If applicable, state that it is the taxpayer's desire to correct their fiscal situation as established in article 25, fraction XIV of the LIF in the acquisition of goods or the provision of services received after December 31, 2024, through payments of up to 12 installments and indicate the number of installments they wish to apply, in accordance with what is provided in the Twenty-Eighth Transitional Provision, fifth paragraph of the LIF. Indicate that the requesting insurance institution is not located in any of the cases established in the Twenty-Eighth Transitional Provision, eighth paragraph of the LIF. In the case established in the Twenty-Eighth Transitional Provision, second paragraph, fraction II of the LIF: Indicate the tax credit(s), amount(s) and period(s), object of your request. Indicate the identification data of the means of defense or dispute resolution mechanism(s) promoted against said tax credit(s) or the declaration, under oath, that no such means or mechanism(s) have been promoted. Declare, under oath, that the taxpayer does not have a final resolution or sentence in said means of defense or mechanisms that they may have promoted. State that it is the taxpayer's desire to apply the fiscal incentive equivalent to the amount of the tax credit for the value added tax, with its respective updates, fines, surcharges and execution costs. If applicable, state that it is the taxpayer's desire to correct their fiscal situation as established in article 25, fraction XIV of the LIF in the acquisition of goods or the provision of services received after December 31, 2024, through payments of up to 12 installments and indicate the number of installments they wish to apply, in accordance with what is provided in the Twenty-Eighth Transitional Provision, fifth paragraph of the LIF. Indicate that the requesting insurance institution is not located in any of the cases established in the Twenty-Eighth Transitional Provision, eighth paragraph of the LIF. 3. Trial balances in which the accounts "Deductible VAT" and "Non-deductible VAT" are identified and the accounting records with the corresponding adjustments for the fiscal correction in the acquisition of goods or the provision of services received after December 31, 2024, in terms of what is provided in article 25, fraction XIV of the LIF. 4. Working papers that support the corresponding calculation for the fiscal correction in the acquisition of goods or the provision of services received after December 31, 2024, in terms of what is provided in article 25, fraction XIV of the LIF. 5. Drafts of the declarations corresponding to the fiscal correction. 6. Digitization of the instrument to prove legal representation. 7. Digitization of the valid official identification of the legal representative. 8. If applicable, the receipt of withdrawal, as follows:

1. In case of having challenged tax credit(s), the digitization of the receipt of the document presented before the competent authority, with which the insurance institution withdraws from each of the means of defense or dispute resolution mechanism(s) related to said tax credit(s).
2. Regarding challenged tax credit(s) through the revocation appeal, the withdrawal can only be made for the credited value added tax, therefore, the applicant must so declare and the withdrawal document must be presented through the tax mailbox.
3. In the document, the taxpayer must expressly declare that it is their desire to withdraw from said means of defense or dispute resolution mechanism(s), having reached a satisfactory agreement with the tax authority or defendant party, therefore, there is no longer any controversy.

828 OFFICIAL GAZETTE Friday, July 17, 2026

4. In the case where the taxpayer has tax credit(s) for which no means of defense or dispute resolution mechanism(s) have been promoted, they must present the document in which they indicate that they will not promote means of defense or dispute resolution mechanism(s), therefore, that they consent to said tax credit(s) in that act.
5. In the case where, during the processing of their request and at any of its stages, the authority notifies the resolution determining the tax credit with respect to which the taxpayer wishes to apply the fiscal incentive established in the Twenty-Eighth Transitional Provision, second paragraph, fraction II of the LIF, within a maximum period of three days following the notification of said credit, they must present the document referred to in the immediate preceding numeral and submit the request that meets the applicable requirements of this section. Fiscal correction:
6. Digitization of the payment receipt with which they demonstrate having corrected their fiscal situation.
7. In the case where the deferral of payment in installments is requested, digitization of the authorization.
8. Digitization of the declaration(s) corresponding to the fiscal correction. Notice to the ADR:
9. 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 and in the section Steps to follow click on Service, or alternatively, select the following link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal
10. Register in My portal, the RFC and Password of the institution, and choose Log in.
11. Select from the menu the option of Internet Services / Service or requests / Request and complete the form as follows:
12. Fill out the form shown on the screen, as follows: In the section Service Description, in the Procedure tab, select the option: LOW VAT CREDITS INSURERS; In Directed to: SAT; In *Subject: Request for cancellation of VAT tax credits by insurers; In Description: "Request to request the cancellation of tax credits for the application of fiscal incentives for insurance institutions"; In Attach File: Choose "Choose file" and select the digitized documents compressed in ZIP format, which contain the information you will upload consisting of: a) Free-form letter signed, in which the following must be indicated: Legal name or corporate name. Tax domicile stated in the RFC. Key in the RFC. Indicate the tax authority to which you are addressing. The facts and circumstances related to the purpose of the promotion. Phone number and email address. Proof of legal representation. The amount of the tax credit, the contribution and the period to which it corresponds, which must coincide with those indicated in the response referred to in the following subsection. b) Copy of the response to your request, in which the validity of the application of the fiscal incentive is informed. c) Instrument to prove legal representation (simple copy and certified copy for comparison), or power of attorney signed before two witnesses and ratified by the signatures before the tax authorities, Notary or Public Notary (original and simple copy). d) Valid official identification of the legal representative.

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

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? Enter the SAT Portal, in the following link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal, select: Internet Services / Service or requests / Consultation, enter the folio number provided and select Search. No.

Friday, July 17, 2026 OFFICIAL GAZETTE 829

Resolution of the procedure or service If the requirements are met and the application of the fiscal incentive is appropriate, a response to the request will be provided to that effect. In the case that the requirements indicated in the section "What requirements must I meet?", in the section Request for application of the fiscal incentive, are not met and this is curable in accordance with rule 9.1.22., second paragraph, within a maximum period of ten days, a requirement will be issued so that, within the period of five days following its receipt, the requirements are met; however, in case of not attending to the requirement or not complying in the terms required, the request will be considered not submitted. The taxpayer's right to present a new request will be reserved, provided that it is submitted by January 31, 2026, at the latest. When the requirement is not curable, it will be informed that the fiscal incentive is not applicable. In case the documentation indicated in the section "What requirements must I meet?" in the section Fiscal correction is not attached, within a maximum period of three days, a requirement will be issued so that, within a period of three days following its receipt, the cited documentation is attached. In case of not attending to the requirement or not complying in the terms required, the request will be considered not submitted. Any of the above responses will be provided through My portal.

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

What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Response to your 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 the outside of 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 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 the outside of 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

1. Once the authority analyzes, within the maximum period of ten days, the documentation indicated in the section "What requirements must I meet?", in the section Request for application of the fiscal incentive, it will require that, in case of requesting payment in installments, within the period of five days following the receipt of said requirement, the request for the corresponding authorization be presented, in accordance with procedure sheet 115/CFF Request for payment in installments due to the validity of the application of the fiscal incentive of the Twenty-Eighth transitional provision of the LIF for 2026, contained in this Annex, for which the ADR must issue a response in the maximum of five days following its receipt.
2. In case of requesting payment in installments, within the maximum period of five days following the expiration of the period for the ADR to issue a response to the request for authorization of payment in installments, a requirement will be issued so that, within a period of three days following, the documentation indicated in the section "What requirements must I meet?", in the section Fiscal Correction, is presented, in accordance with the procedure indicated in numerals 1 to 4 of the section "What do I have to do to carry out the procedure or service?".
3. In the case where payment in installments is not requested or not authorized, within the ten or five days indicated in numerals 1 and 2 of this section, as applicable, it will be requested that, by March 31, 2026, at the latest, the documentation indicated in the section "What requirements must I meet?", in the section Fiscal Correction, be attached, in accordance with the procedure indicated in numerals 1 to 4 of the section "What do I have to do to carry out the procedure or service?".
4. In case the application of the fiscal incentive is appropriate and a response is provided to that effect, only with respect to determined tax credit(s), it must be presented, within the maximum period of five days following the expiration of the payment of installments or, if applicable, following the single payment corresponding to the fiscal correction, the information and documentation mentioned in the section "What requirements must I meet?", in the section Notice to the ADR and in accordance with the procedure indicated in the same.

Legal basis Articles 25, fraction XIV and Twenty-Eighth Transitional Provision of the LIF; Rule 9.1.22. of the RMF.

830 OFFICIAL GAZETTE Friday, July 17, 2026

11/LIF Notice for credit institutions, regarding credits incurred in default until December 31, 2025.

Procedure Service Description of the procedure or service Amount Submits this notice to inform about credits incurred in default until December 31, 2025. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Credit institutions. By February 16, 2026, at the latest.

Where can I submit 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?

1. Enter the SAT portal, in the link in the section "Where can I submit it?"
2. Upon entering, register your RFC and Password, and click on Log in.
3. Select from the menu the following options: Internet Services / Clarifications / Request and an electronic form will appear.
4. Fill out the form shown on the screen, as follows: 4.1. In the section Service Description, in the Procedure tab, select: CREDITS IN DEFAULT BEFORE 2026. 4.2. In Directed to: SAT; In Subject: Notice regarding credits incurred in default until December 31, 2025; In the section Description: indicate the amount of the submission of your notice. 4.3. Select the Attach File / Browse button, select the digitized document in PDF format and choose Upload.
5. Press the Send button, and the Receipt of receipt is generated that contains the folio of the procedure carried out, print it or save it.

What requirements must I meet? Digitized file with the information indicated in the Twenty-Fourth Transitional Provision of the RMF.

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? Immediate procedure. No.

Resolution of the procedure or service The authority will validate that the notice is presented on time, as well as the data of the notice being correct, and if applicable, will consider the obligation fulfilled.

Maximum period for the SAT to resolve the procedure or service Maximum period for the SAT to request additional information Maximum period to comply with the requested information Immediate procedure. 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 of receipt. One year.

Friday, July 17, 2026 OFFICIAL GAZETTE 831

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.

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 Article 27, fraction XV of the LISR; Thirtieth Transitory of the LIF; Twenty-Fourth Transitory of the RMF.

...

Hydrocarbons Revenue Law

...

2/LISH Notice of notification of development plans for hydrocarbon extraction approved by the Ministry of Energy for the determination of the IAEEH.

Procedure Service

Description of procedure or service Amount Submits the report on the notification of approval of the development plan for hydrocarbon extraction by contractors or the assignee. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? The Ministry of Energy. Within fifteen days following the Ministry of Energy's notification of the approval of the first development plan for hydrocarbon extraction to the contractors or the assignee, as applicable.

Where can I submit it? On the SAT Portal, through My Portal: https://www.sat.gob.mx/portal/private/aplicacion/show-login-action

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

1. Log in to My Portal (https://www.sat.gob.mx/portal/private/aplicacion/show-login-action) with your RFC and Password to enter.
2. Go to the Sections Internet Services / Service or requests / Request.
3. Fill it out as follows: In the Procedure tab, select option 2/LISH SENER DEVELOPMENT PLAN. In Directed to: ACPPH of the AGH. In Subject: Notice of notification of development plans for hydrocarbon extraction. In Description: Submission of the Notice of notification of development plans for hydrocarbon extraction. To attach file: choose Browse and select the corresponding files which must be compressed in ZIP format and choose Upload, press the Send button, a receipt is generated containing the procedure folio, print it and save it.

832 OFFICIAL GAZETTE Friday, July 17, 2026

What requirements must I meet? Procedure Request Format 2/LISH Notice of notification of development plans for hydrocarbon extraction approved by the Ministry of Energy for the determination of the IAEEH, 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 "LISH" and choose the format to which the procedure you will submit belongs.

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 procedure or service The authority will validate the information presented and, if the requested requirements are met, the Notice will be considered submitted.

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 at the end of the procedure or service? What is the validity of the procedure or service? 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.

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-D of the CFF; 55 and 56 LISH; Rule 10.8. of the RMF.

...

Friday, July 17, 2026 OFFICIAL GAZETTE 833

5/LISH Payment declarations of the petroleum wealth right for welfare.

Procedure Service

Description of procedure or service Amount Submits your monthly provisional and annual payment declarations of the petroleum wealth right for welfare. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Petróleos Mexicanos in its capacity as holder of an assignment. Regarding the monthly provisional declaration: By the twenty-fifth day of the month following that to which the provisional payment corresponds. Regarding the annual payment declaration: By the last working day of the month of March of the year following that to which the payment corresponds.

Where can I submit it? 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? For downloading the format:

1. Enter the following link: https://www.sat.gob.mx/portal/public/tramites/asignaciones-y-contratos
2. Download the official form DEPEBI, which is found within the Related Documents section.
3. Enter the requested data within the official form DEPEBI and save it for sending.
4. Regarding the monthly provisional declaration, within the official form DEPEBI select "P" in the field PERIODICITY OF THE DECLARATION BEING SUBMITTED to indicate that it is the provisional declaration.
5. Regarding the annual payment declaration, within the official form DEPEBI select "A" in the field PERIODICITY OF THE DECLARATION BEING SUBMITTED to indicate that it is the annual declaration. For sending the declaration:
6. Log in to the SAT Portal at the link in the section Where can I submit it?
7. Register in the My Portal application, your RFC key and Password, followed by Log in.
8. Select the sections: Internet Services / Clarifications / Request and the corresponding form will appear.
9. Complete the form as follows: In the Service Description section, Procedure tab, select the option MONTHLY DECLARATION OF DEPEBI or ANNUAL DECLARATION OF DEPEBI, as applicable; in Subject, indicate Monthly provisional declaration of the petroleum wealth right for welfare or Annual payment declaration of the petroleum wealth right for welfare, as applicable; in Description, indicate Submission of monthly provisional declaration of the petroleum wealth right for welfare or Submission of annual payment declaration of the petroleum wealth right for welfare, as applicable.
10. Attach the official form DEPEBI and the digitalized payment receipt in PDF format, choose the option Attach File / Browse; the information must be compressed in ZIP format.
11. Press the Send button, an electronic receipt is generated, print it or save it.

What requirements must I meet?

1. Electronic file in .xlsm format supporting your declaration (Official form DEPEBI and its annexes).
2. Receipt of payment of the petroleum wealth right for welfare.

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.

834 OFFICIAL GAZETTE Friday, July 17, 2026

Resolution of procedure or service If the requirements and conditions are met, the authority will consider your declaration submitted.

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 at the end of the procedure or service? What is the validity of the procedure or service? 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.

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-D of the CFF; 10 of the LIF; 39 and 40 of the LISH; Rule 2.8.3.7. of the RMF.

...

From the Decree that grants facilities for the payment of income and value-added taxes and partially condones the first of them, which will be caused by persons dedicated to the plastic arts, with works of their production, and that facilitates the payment of taxes for the alienation of works of art 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 for payment of taxes for the alienation of works of art and antiques owned by individuals.

Procedure Service

Description of procedure or service Amount Start Notice: Make the payment of ISR and IVA through the presentation of works of art of your production, as an individual dedicated to the plastic arts. End Notice: Ends with the payment option of ISR and IVA, through the presentation of works of art of your production. Annual Declaration: Complies with the payment of taxes generated by the sale of works of art of your production, through the donation or delivery of works of art for exhibition and conservation to museums open to the public established in the country. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Individuals with the role of artists and independent technicians who are dedicated to the plastic arts. From January to April of each year.

Friday, July 17, 2026 OFFICIAL GAZETTE 835

Where can I submit it? In person: Prior appointment made at the phone: 55 58 02 00 00 extensions: 50501 and 28848; at one of the following offices: In the Subadministration of In-Kind Payment of the Administration for the Destination of Goods "5" of the Central Administration of Destination of Goods, located at Calzada de Tlalpan number 2779, Ground Floor, San Pablo Tepetlapa Neighborhood, Coyoacán Municipality, C.P. 04620, Mexico City, in an attention schedule from Monday to Thursday from 08:00 hrs. to 14:00 hrs. and from 15:00 hrs. to 17:00 hrs. and Friday from 08:00 hrs. to 15:00 hrs. In the Administration of Operation of Resources and Services "7" of the Central Administration of Operation of Resources and Services, located at Lázaro Cárdenas Boulevard number 2305, within the Plaza Abastos Shopping Center, Las Torres Neighborhood, C.P. 44920, Guadalajara, Jalisco, in an attention schedule from Monday to Thursday from 08:00 hrs. to 14:00 hrs. and from 15:00 hrs. to 17:00 hrs. and Friday from 08:00 hrs. to 15:00 hrs. In the Administration of Operation of Resources and Services "8" of the Central Administration of Operation of Resources and Services, located at Colombia Highway km. 5.5, s/n, Niños Héroes Neighborhood, C.P. 66050, General Escobedo, Nuevo León, in an attention schedule from Monday to Thursday from 08:00 hrs. to 14:00 hrs. and from 15:00 hrs. to 17:00 hrs. and Friday from 08:00 hrs. to 15:00 hrs. In the Administration of Operation of Resources and Services "9" of the Central Administration of Operation of Resources and Services, located at Av. Mexican Air Force s/n, Centro Urbano 70/76 Neighborhood, C.P. 22410, Tijuana, Baja California, in an attention schedule from Monday to Thursday from 08:00 hrs. to 14:00 hrs. and from 15:00 hrs. to 17:00 hrs. and Friday from 08:00 hrs. to 15:00 hrs. In the Subadministrations of Resources and Services of the Central Administration of Operation of Resources and Services, in an attention schedule from Monday to Thursday from 08:00 hrs. to 14:00 hrs. and from 15:00 hrs. to 17:00 hrs. and Friday of 08:00 hrs. to 15:00 hrs. You can also go, if it is convenient for you, to any of those indicated in the following link: http://www.sat.gob.mx/portal/public/tramites/pago-en-especie, choosing the Related Documents / Directory Subadministrations of Resources and Services section.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service? Go to SAT offices, prior appointment:

1. Deliver the documentation mentioned in the section What requirements must I meet? to the staff who will attend the procedure.
2. Receive from the Advisor the respective stamp which will be your Receipt. In case that you do not meet any of the requirements or conditions, you will be informed of what you have to fix and you must submit your procedure again.

What requirements must I meet? To comply with the Decree you must present the following: Start Notice:

1. Start Notice of in-kind payment, which you can obtain at the following link: http://www.sat.gob.mx/portal/public/tramites/pago-en-especie in the option Related Documents, Official Form HDA-1 Start or end notice of in-kind payment, Sections 1, 2 and 4 duly completed, with autograph signature and printed in two copies.
2. Official identification, in the case of foreigners, the corresponding migratory document, issued by a competent authority (in its case, migratory extension or renewal).
3. Curriculum vitae. End Notice:
4. End Notice of in-kind payment, which you can obtain at the following link: http://www.sat.gob.mx/portal/public/tramites/pago-en-especie in the option Related Documents, Official Form HDA-1 Start or end notice of in-kind payment, Sections 1, 3 and 4 duly completed, with autograph signature and printed in two copies.

836 OFFICIAL GAZETTE Friday, July 17, 2026

Annual Declaration:

1. Official Form HDA-2 In-kind payment annual declaration ISR and IVA, which you can obtain at the following link: http://www.sat.gob.mx/portal/public/tramites/pago-en-especie in the option Related Documents; duly completed, with autograph signature and printed in three copies. Regarding works of art proposed for payment of taxes: i. Digital image of the works proposed for payment on a USB drive. ii. Official Form HDA-2 In-kind payment annual declaration ISR and IVA. iii. Annex 1 Payment of Works. iv. Updated Curriculum vitae. v. Free writing containing the list of pieces sold in the last three years in accordance with Rule 11.1.8., in original, with autograph signature. Regarding works donated or delivered to museums for exhibition and conservation: i. Digital image of the works proposed for payment on a USB drive. ii. Official Form HDA-2 In-kind payment annual declaration ISR and IVA. iii. Annex 2 Donation of works. iv. Documentation supporting the donation of the works or, in its case, supporting the acceptance of the works delivered for exhibition and conservation. v. Free writing containing the list of pieces sold in the last three years in accordance with Rule 11.1.8., in original, with autograph signature. For any of the cases, in case of being a legal representative:
2. 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 Notary Public (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.

Under what conditions must I comply? Positive opinion of compliance with tax obligations. 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? Immediate procedure. No.

Resolution of procedure or service When you submit your declaration, you will immediately obtain the corresponding receipt, subsequently the In-Kind Payment Committee will adjudicate the works proposed for payment and at the following link: https://www.sat.gob.mx/portal/public/tramites/pago-en-especie, in the option Related Documents you can consult the Public Registry of Works of Art with the results, three months after the conclusion of the reception of declarations; finally, the received and accepted works will be assigned through the draw that will take place before the Permanent Commission of Tax Officials and the destination assigned to each received work will be published in the update of the aforementioned registry.

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 One year. 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 in the case of Notices. Receipt and subsequently in-kind payment resolution in cases where a work of art is presented, regarding the Annual Declaration.

Friday, July 17, 2026 OFFICIAL GAZETTE 837

ATTENTION CHANNELS

Inquiries and doubts | Complaints and reports

Personal attention at the SAT offices mentioned in the section "Where can I submit it?" of this sheet, with prior appointment.

Phone: 55 58 02 00 00 extensions: 50501 and 28848. Email: pagoenespecie@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

SAT Mobile – Mobile application, section Complaints and Reports. 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 digital image, referred to in the requirements section, must consider the following:

High-resolution photograph of each of the works to be presented, .jpg format at 300 dpi.

Completely frontal photographic shot, on a white background and including the frame or base if the work has one.

The shot must be general and not of details of the work itself.

Use good lighting, so that the details of the work are perceived.

Avoid manipulation in design programs, respecting the colors and characteristics of the work.

In the case of framed works with glass, avoid reflections or glares that could affect the perception of the work.

The photographic file of each work must be named with the author's last name and the title of the work, example: LASTNAME_TITLEOFTHEWORK.

When having opted to pay your taxes under the terms of the Decree, if you do not sell a work of your production in a year or reside in that year abroad, it will be sufficient to present your declaration in the Official Form HDA-2 Payment in kind annual declaration ISR and VAT, you may accompany any work of your production if you wish.

Regarding paintings, sculptures, and engravings proposed for the payment of taxes, present them before the Sub-administration of Payment in Kind attached to the Administration for the Destination of Goods “5” or before the Administrations of Resources and Services “7”, “8” and “9”, or the Sub-administrations of Resources and Services, subject to the following requirements:

Regarding paintings and engravings, they must be signed, dated, framed, mounted, and wired.

Regarding engravings, they must additionally have a serial number.

Regarding sculptures, they must be signed, dated, and have a serial number, in addition to being delivered in a box of wood, plywood, or triplex, or medium-density fiberboard or “MDF” specifically made for the sculpture, which allows its conservation and transport in optimal conditions.

Regarding two-dimensional pieces on a stretcher, they must be without scratches, mended, completely dry, and properly tensioned, to allow adequate conservation.

Regarding works donated or delivered for exhibition and conservation, they are presented before museums owned by legal entities authorized to receive deductible donations, or that belong to the Federation, a Federal Entity, Municipality, or decentralized organism.

Legal Basis

Articles Fourth of the Decree granting facilities for the payment of income and value-added taxes and partially forgiving the first one, which shall be caused by persons dedicated to plastic arts, with works of their production, and which facilitates the payment of taxes on 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; 7-A, 7-B and 7-C of the SAT Law; 37 of the CFF; Rules 11.1.1., 11.1.2., 11.1.3., 11.1.4., 11.1.5., 11.1.6., 11.1.7., 11.1.8. and 11.1.9.

…

838 OFFICIAL GAZETTE Friday, July 17, 2026

From the Decree by which fiscal 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 Fuels and the Register of Beneficiaries of Agricultural Diesel.

Procedure Service

Description of the procedure or service	Amount
Submits information regarding the application of the fiscal incentive referred to in the Agreement by which fiscal incentives are established for gasoline and diesel in the fishing and agricultural sectors.	Free
Payment of rights	Cost:

Who can request the procedure or service?	When is it submitted?
The National Commission of Aquaculture and Fishing.
The Secretariat of Agriculture and Rural Development.
Taxpayers of the tax established in article 2o., fraction I, inciso D, numeral 1, subincisos a) and c) of the LIEPS, who apply the fiscal incentive.	Regarding the information relative to the total monthly amount of the fiscal incentive considering the liters of fuel sold to beneficiaries, which must be submitted by the National Commission of Aquaculture and Fishing, as well as the Secretariat of Agriculture and Rural Development, no later than the seventeenth day of the month following that to which the information corresponds.
Regarding the weekly reports that must be submitted by taxpayers who apply the fiscal incentive, no later than the seventeenth day of the month following that in which they compensated it.
Regarding the information relative to the Register of Beneficiaries of Agricultural Fuels or the Register of Beneficiaries of Agricultural Diesel, within fifteen days following any modification to the previously provided information.

Where can I submit it? On the SAT Portal, through My portal: https://www.sat.gob.mx/portal/private/aplicacion/show-login-action

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

1. Enter the SAT Portal in the link in the section "Where can I submit it?"
2. Register in My portal, your RFC and Password, and select Log in.
3. Enter the sections: Internet Services / Clarifications / Request and the corresponding form will appear.
4. Fill out the form as follows: In the section Service Description, tab Procedure, select option 1/DEC-4_PADRÓN_BENEFICIARIOS; in Subject, indicate Report of the application of the fiscal incentive referred to in the “Agreement by which fiscal incentives are established for gasoline and diesel in the fishing and agricultural sectors”; in Description, indicate if the information you are submitting is relative to the monthly amount of the fiscal incentive, to the weekly reports or to the Beneficiary Registers.
5. Attach the corresponding files, selecting the option Attach File / Examine; the information and documentation must be compressed in ZIP format.
6. Press the Send button, the electronic receipt is generated, print it or save it.

What requirements must I meet?

1. Format of Request for procedure 1/DEC-4 Report of the Register of Beneficiaries of Agricultural Fuels and the Register of Beneficiaries of Agricultural Diesel, contained in Annex 1, duly filled out and signed, which you can download according to the following 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 “Request format forms AGGC-AGH, contained in Annex 1 of the RMF” / click on the option “DEC” and choose the format to which the procedure you will submit belongs.
2. Document in spreadsheet format .xls containing the following information:

Regarding the information relative to the monthly amount of the fiscal incentive that must be provided by the National Commission of Aquaculture and Fishing, as well as the Secretariat of Agriculture and Rural Development:

Friday, July 17, 2026 OFFICIAL GAZETTE 839

a) Total monthly amount of the fiscal incentive considering the liters of fuel sold to beneficiaries. b) Total monthly amount of VAT corresponding to the IEPS quota, in the percentage by which it is decreased through the fiscal incentive, considering the liters of fuel sold to beneficiaries.

Regarding the information relative to the weekly reports that must be provided by taxpayers who apply the fiscal incentive:

a) Key of the permit holder in the program of the National Commission of Aquaculture and Fishing and of the Secretariat of Agriculture and Rural Development, as well as their key in the RFC. b) The identification number of the authorized service station for the supply of fuel. c) Key of the beneficiary according to the Register of Beneficiaries of Agricultural Fuels and the Register of Beneficiaries of Agricultural Diesel, as applicable, as well as their key in the RFC; individual identification of each supply; list of fiscal receipts issued by the corresponding permit holder, which cover the sale of fuels at preferential price; the liters sold at preferential price, the amount per liter of the fiscal incentive and the VAT corresponding to the IEPS quota in the percentage that is decreased through the fiscal incentive. d) The total amount of the fiscal incentive considering the liters of fuels sold to beneficiaries. e) The total amount of VAT, corresponding to the IEPS quota in the percentage by which it is decreased through the fiscal incentive, considering the liters of fuel sold to beneficiaries.

Regarding the information relative to the Register of Beneficiaries of Agricultural Fuels and the Register of Beneficiaries of Agricultural Diesel that must be provided by the National Commission of Aquaculture and Fishing, as well as the Secretariat of Agriculture and Rural Development:

a) Register of beneficiaries, with the following information:

1. RFC;
2. Name or Business Name;
3. Key of the beneficiary in the Program of the National Commission of Aquaculture and Fishing or of the Secretariat of Agriculture and Rural Development; and,
4. Annual quota authorized by type of fuel in liters: 4.1. Gasoline less than 92 octanes. 4.2. Diesel. b) Register of Service Stations, with the following information:
5. Service Station Number;
6. RFC;
7. Name or business name; and,
8. Key of the Service Station in the Program of the National Commission of Aquaculture and Fishing or of the Secretariat of Agriculture and Rural Development. c) Sellers of gasoline and diesel to Service Stations, with the following information:
9. RFC; and,
10. Denomination or business name.

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?
Immediate procedure.	No.

Resolution of the procedure or service If you meet the requirements and conditions, the authority will consider your report submitted.

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 at the end of the procedure or service?	What is the validity of the procedure or service?
Receipt.	Indefinite.

840 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 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. 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 Agreement DOF 30/12/2015; Rules 11.6.1., 11.6.2. and 11.6.3. of the RMF. …

From the provision of digital services and intermediation between third parties

1/PLT Request for registration in the RFC of residents abroad who provide digital services, including digital intermediary services between third parties.

Procedure Service

Description of the procedure or service	Amount
Registration in the RFC of residents abroad for the provision of digital services, including digital intermediary services between third parties.	Free
Payment of rights	Cost:

Who can request the procedure or service?	When is it submitted?
Residents abroad without establishment in Mexico who provide digital services, including digital intermediary services between third parties to recipients located in national territory.
Within thirty natural days following from the date on which the digital services are provided for the first time to a recipient located in national territory.

Where can I submit it? At the Disaggregated Administration of Taxpayer Services of the Federal District “2”, located at Avenida Paseo de la Reforma Norte, number 10, Floor 2, Torre Caballito Building, Tabacalera Neighborhood, C.P. 06030, Cuauhtémoc Municipality, Mexico City, from Monday to Friday from 08:30 to 16:00 hrs. With prior appointment registered at: 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?

1. Go with the documentation mentioned in the section "What requirements must I meet?"
2. Deliver the documentation to the personnel who will attend your procedure and provide the information they request from you.
3. Receive at the end of the procedure, the documents that prove the registration of your request.
4. In case that you do not meet any of the requirements, you will receive NOTICE OF UPDATE IN THE RFC, which contains the reason why the procedure was not concluded.

Friday, July 17, 2026 OFFICIAL GAZETTE 841

What requirements must I meet? To carry out your Request for registration in the RFC of residents abroad who provide digital services, including digital intermediary services between third parties, you must:

At the SAT office:

1. Have an appointment, previously registered at: https://citas.sat.gob.mx/ Additionally, present:
2. Deed or constitutive document of the company duly apostilled or legalized, as applicable, from which it is derived that the social object of the same is related to the provision of the technological platform service, through which goods are sold or the use or temporary enjoyment of goods is granted, or the provision of services is carried out. When these are in a language other than Spanish, a translation into Spanish must be presented, carried out by an authorized expert (certified copy).
3. Document by 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 cases where applicable (certified copy, legalized or apostilled).
4. Proof of address in national territory for purposes of notification and monitoring of compliance with tax obligations (original).
5. Instrument to prove representation, or power of attorney signed before two witnesses and ratified the signatures before the tax authorities or before a public notary. 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 and have been carried out by an authorized expert (certified copy).

• Valid official identification of the legal representative (original).

6. Designate a legal representative and provide an address in national territory for purposes of notification and monitoring of compliance with tax obligations.
7. Present Format of Request for procedure 1/PLT Request for registration in the RFC of residents abroad who provide digital services, including digital intermediary services between third parties, contained in Annex 1.

• 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? The legal representative of the resident abroad must be registered, have status in the RFC registry, different from Suspended or Cancelled and not be located in any of the assumptions established in article 27, section C, fraction XIV of the CFF. The legal representative must answer and sign the questionnaire formulated by the authority related to the tax situation of the legal representative of the legal entity 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?
Immediate procedure.	No.
In case that you need to provide information about the tax situation of the legal representative, once the clarification is presented, the legal representative must go to the SAT office or Tax Services Module where you started your procedure.

Resolution of the procedure or service The procedure is concluded at the moment it is carried out, therefore, upon finishing it, you will have the Fiscal Identification Card of the resident abroad where you can consult the RFC key that was assigned. If any of the assumptions 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.

842 OFFICIAL GAZETTE Friday, July 17, 2026

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.	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?
If the procedure is appropriate:
Unique receipt of registration in the RFC that contains the Fiscal Identification Card and the bidimensional barcode (QR).
If the procedure is not concluded due to the occurrence of any of the assumptions 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

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 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: http://omawww.sat.gob.mx/plataformastecnologicas/Paginas/PlataformasTecnologicas_ServiciosDigitales/documentos/PreguntasGeneralesEsquema.pdf 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 "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, according to the procedure sheet 167/CFF “Delivery of the 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 27 of the CFF; 113-C of the LISR; 18-D and 18-J of the LIVA; 2o, 5o.-A BIS and 20-A of the LIEPS; Rules 12.1.1., 12.1.3. and 12.2.1. of the RMF.

Friday, July 17, 2026 OFFICIAL GAZETTE 843

2/PLT Application for generation and renewal of the e.firma Certificate for residents abroad who provide digital services.

Procedure Service Description of the procedure or service Amount Foreign residents who provide digital services must obtain their e.firma Certificate. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Foreign residents without a permanent establishment in Mexico who provide the following digital services to recipients located in national territory: The download or access to images, movies, text, information, video, audio, music, games, including gambling games, as well as other multimedia contents, multiplayer environments, obtaining mobile ringtones, viewing online news, traffic information, weather forecasts, and statistics. Those of intermediation between third parties who are providers of goods or services and the demanders of the same. Online clubs and dating sites. Distance teaching or tests or exercises. The conduct of games with bets and raffles. When the RFC registration is carried out, in accordance with rule 12.1.1. When it is necessary to renew the e.firma certificate of the legal entity because it has expired or the certificate is about to expire. When the taxpayer requires it.

Where can I submit it? In the Decentralized Administration of Taxpayer Services of the Federal District "2", located at Avenida Paseo de la Reforma Norte, number 10, Floor 2, Torre Caballito Building, Tabacalera Neighborhood, Postal Code 06030, Cuauhtémoc Borough, Mexico City, from Monday to Friday from 08:30 to 16:00 hrs., except on non-working days, with prior appointment generated at: 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?

1. Attend your appointment at the Decentralized Administration of Taxpayer Services of the Federal District “2”.
2. Present and deliver the documentation and information indicated in the requirements section.
3. During the procedure, the documentation you present will be registered.

What requirements must I meet? In the case of generation:

1. Have an appointment for the e.firma service for legal entities, previously registered at https://citas.sat.gob.mx/
2. Removable memory unit (USB).
3. The documentation presented in accordance with procedure sheet 1/PLT “Application for RFC registration of foreign residents who provide digital services, including digital intermediation services between third parties” of this Annex.

Regarding renewal:

1. Have an appointment for the e.firma Renewal and Revocation service for legal entities, previously registered at https://citas.sat.gob.mx/
2. Removable memory unit (USB).
3. The documentation presented in accordance with procedure sheet 1/PLT “Application for RFC registration of foreign residents who provide digital services, including digital intermediation services between third parties” of this Annex.

844 OFFICIAL GAZETTE Friday, July 17, 2026

What conditions must I meet? Email address to which you have access. The legal representative must previously have an e.firma Certificate and present the original of a valid official identification. Answer the questions asked by the authority, related to the fiscal 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/. Sign the e.firma Certificate request (FE format). Have an updated address; in case the registered fiscal address does not match the proof of address you present at the time of carrying out the procedure, your address can be updated in accordance with the proof you exhibit. Regarding public documents issued by foreign authorities, they must always be legalized or apostilled and accompanied, if applicable, with the translation into Spanish by an authorized expert.

• 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.

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? The procedure is conclusive. In case it is necessary to clarify the taxpayer's or their legal representative's fiscal situation, once the clarification is presented, the taxpayer must go to the SAT office where they initiated their procedure. Yes, prior to the generation of the Digital e.firma Certificate, the taxpayer's and legal representative's fiscal situation will be verified, and in case any inconsistency is found, an Acknowledgment of request for additional information, related to their fiscal situation, will be issued.

Resolution of the procedure or service The procedure is conclusive, which is why, upon finishing it, you will obtain your e.firma.

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 The procedure is immediate; however, when it is necessary to clarify the taxpayer's or legal representative's situation, ten days counted from the day following the presentation of the Clarification with the documents or proofs that disprove the situation identified in the taxpayer's or legal representative's fiscal situation, in accordance with what is indicated by procedure sheet 20/CFF "Clarification in requests for Password or e.firma Certificate procedures" of this Annex. Ten days. Six days counted from the next working day after the "Acknowledgment of request for additional information, related to their fiscal situation" is received.

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. The e.firma Certificate will be valid for four years.

Friday, July 17, 2026 OFFICIAL GAZETTE 845

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., 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 When the "Acknowledgment of request for additional information, related to their fiscal situation" is received, information must be presented that disproves the irregularity identified in their fiscal situation, in accordance with what is indicated by procedure sheet 20/CFF "Clarification in requests for Password or e.firma Certificate procedures" of this Annex.

Legal basis Articles 17-D of the CFF; 113-C of the LISR; 18-D of the LIVA; 2nd and 20-A of the LIEPS; Rule 12.1.2. of the RMF.

…

5/PLT Notice of option for payment of contributions from abroad, for the provision of digital services in Mexico.

Procedure Service Description of the procedure or service Amount Submits the notice of option for payment of ISR, IVA, and IEPS, for the provision of digital services. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted? Foreign residents without a permanent establishment in Mexico who provide, to recipients located in national territory, the following digital services: The download or access to images, movies, text, information, video, audio, music, games, including gambling games, as well as other multimedia contents, multiplayer environments, obtaining mobile ringtones, viewing online news, traffic information, weather forecasts, and statistics. Those of intermediation between third parties who are providers of goods or services and the demanders of the same. Online clubs and dating sites. Distance teaching or tests or exercises. Games with bets and raffles that are carried out through the Internet or electronic means. Foreign residents without a permanent establishment in Mexico who provide digital intermediation services between third parties.

For a single occasion, within the ten days before the deadline for the payment of ISR, IVA, and IEPS expires.

846 OFFICIAL GAZETTE Friday, July 17, 2026

Where can I submit it? On the SAT Portal: Log in 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?

1. Log in 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. Log in to the Service.
2. Enter your RFC and Password, and choose Log in.
3. Select the Internet Services section / Clarifications / Request and complete the form as follows: In the Service Description section, in the Procedure tab, select the PLATAFORMA PAGO EXTRANJERO option; in Subject: Submission of the notice of option for payment of contributions from abroad, for the provision of digital services in Mexico; in Description: Briefly indicate the type of service; in Attach File: Choose Examine and select the Procedure Request Format 5/PLT Notice of option for payment of contributions from abroad, for the submission of digital services in Mexico, 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 "Declarations for individuals" / Subsequently in the "Additional material" section / click on "Related documents", select the "Procedure Request Format 5/PLT Notice of option for payment of contributions from abroad, for the submission of digital services in Mexico" option and the digitized and compressed PDF documents containing the information to be uploaded, 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 your notice is generated, print it or save it.

What requirements must I meet?

1. Procedure Request Format 5/PLT Notice of option for payment of contributions from abroad, for the submission of digital services in Mexico, contained in Annex 1, signed by the legal representative in which you request the SAT to pay your contributions abroad. In case of legal representation:
2. Instrument to prove representation (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified before the tax authorities or Public Notary (original and simple copy for comparison). If granted abroad, it must be duly apostilled or legalized and formalized before a Mexican public notary and, if applicable, have a translation into Spanish and have been carried out by an authorized expert.
3. Instrument to prove that the legal representative has been designated for tax purposes, in the case of foreign residents or foreigners residing in Mexico (certified copy and simple copy for comparison).

• Official identification.

4. Once the notice is submitted, Approach the Treasury of the Federation, through the email pec@hacienda.gob.mx, to obtain the Technical and Operational Specifications that establish the manner of how to make the payment from abroad.

• 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 e.firma or Password. The legal representative of the foreign resident must be registered in the RFC and have an e.firma.

Friday, July 17, 2026 OFFICIAL GAZETTE 847

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 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. Log in to the Service, enter your RFC and Password, and choose Log in, then select Internet Services / Service or requests / Consult, enter the folio number provided and select Search. No.

Resolution of the procedure or service In case you meet the requirements to carry out the procedure, the authority will issue the response to your request through My portal.

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 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., 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. 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 20, third paragraph of the CFF; 113-C, first paragraph, fraction IV of the LISR; 18-B, 18-D, first paragraph, fraction IV and 18-J, fraction II, subsection b) of the LIVA; 25 of the LIF; 2nd, 5th-A BIS and 20-A of the LIEPS; Rule 12.1.7. of the RMF.

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Respectfully. Mexico City, July 3, 2026.- In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona signs.- Rubric.