Eighth Resolution of Modifications to the Miscellaneous Tax Resolution for 2023 and Annexes 1 and 1-A — SHCP — MX

Official Gazette of the Federation (DOF): November 23, 2023

EIGHTH Resolution of Modifications to the Miscellaneous Tax Resolution for 2023 and Annexes 1 and 1-A

In the margin a seal with the National Shield, which says: United Mexican States.- TREASURY.- Secretariat of Finance and Public Credit.- Tax Administration Service.

EIGHTH RESOLUTION OF MODIFICATIONS TO THE MISCELLANEOUS TAX RESOLUTION FOR 2023

AND ANNEXES 1 AND 1-A

Based on articles 16 and 31 of the Organic Law of the Federal Public Administration; 33, section I, subsection g) of the Federal Fiscal Code (CFF); 14, section III of the Tax Administration Service Law, and 8 of the Internal Regulations of the Tax Administration Service, it is resolved:

FIRST. Rules 2.7.1.7., first paragraph, section IX; 2.7.7.1.1., second paragraph; 2.7.7.1.2. third paragraph; 11.4.1.; 11.4.2.; 11.4.3.; 11.4.4.; 11.4.5.; 11.4.6.; 11.4.7.; 13.1., first paragraph, sections VIII and IX; as well as the title of Chapter 11.4., are amended, and rules 2.1.6., sections I, second paragraph and II, second paragraph, the current second becoming the third paragraph; 11.4.8.; 11.4.9.; 11.4.10.; 13.1., first paragraph, section X; 13.2.; 13.3.; 13.4. and 13.5. of the Miscellaneous Tax Resolution for 2023 are added, to read as follows:

Non-business days

2.1.6.

...

The second general vacation period of 2023, comprises from December 18, 2023 to January 02, 2024.

II.

...

Derived from Hurricane "Otis", the following are considered non-business days for the SAT, in the municipalities of the state of Guerrero indicated, from October 25 to November 24, 2023:

Acapulco de Juárez.

Coyuca de Benítez.

...

III.

...

Federal Fiscal Code (CFF) 12, 13, Customs Law 18, Fiscal Coordination Law (LCF) 13, 14

Requirements of the printed representations of the CFDI

2.7.1.7.

...

I. to VIII.

...

IX.

In the case of printed representations of the CFDI to which the complement indicated in rules 2.7.7.1.1. and 2.7.7.1.2. is incorporated, in addition to what is indicated in the previous sections of this rule, they must include the data established in the "Instructions for filling out the CFDI to which the Carta Porte Complement is incorporated", which the SAT publishes on its Portal. The structure of this type of receipt allows visualizing separately the printed representation of the CFDI and the Carta Porte complement.

...

Federal Fiscal Code (CFF) 29, 29-A, Miscellaneous Tax Resolution (MTR) 2023 2.7.1.32., 2.7.2.14., 2.7.3., 2.7.4.4., 2.7.5.4., 2.7.7.1.1., 2.7.7.1.2.

CFDI of income type with which the transport of goods is accredited

2.7.7.1.1.

...

The carrier may accredit the legal stay and/or ownership of goods and merchandise of foreign origin during their transfer in national territory, with the CFDI of income type to which the Carta Porte complement is incorporated, provided that in said receipt the number of the customs declaration or customs document is registered, in terms of the applicable customs provisions.

...

Federal Fiscal Code (CFF) 29, 29-A, 83, 84, Regulation of Federal Motor Transport and Auxiliary Services 74, Miscellaneous Tax Resolution (MTR) 2023 2.6.1.1., 2.6.1.2., 2.7.1.23., 2.7.1.41.

CFDI with which owners, possessors or holders accredit the transfer of goods or merchandise

2.7.7.1.2.

...

To accredit the legal stay and/or ownership of goods and merchandise of foreign origin during their transfer in national territory, the subjects referred to in this rule may comply with said obligation, with the CFDI of transfer type to which the Carta Porte complement is incorporated, provided that in said receipt the number of the customs declaration or customs document is registered, in terms of the applicable customs provisions.

Federal Fiscal Code (CFF) 29, 29-A, Miscellaneous Tax Resolution (MTR) 2023 2.7.7.1.1.

Chapter 11.4. Of the Decree granting tax incentives to encourage the use of electronic payment methods, published in the Official Gazette of the Federation (DOF) on October 4, 2023

Declaration of conformity for the permanent fund compensation procedure to be applied

11.4.1.

For the purposes of articles 33-B, fourth paragraph of the Federal Fiscal Code (CFF) and First, in relation to the Fourth, both of the Decree referred to in this Chapter, the federative entities must manifest their conformity to the Secretariat for the permanent fund compensation procedure referred to in article 15, second paragraph of the Fiscal Coordination Law (LCF) and what is established in Section IV of the administrative collaboration agreements in federal fiscal matters that the federative entities adhered to the National Fiscal Coordination System have entered into, regarding the amount of local taxes that will be generated by the obtaining of sweepstake prizes, according to what is indicated in procedure sheet 2/DEC-5 "Notice of conformity for the permanent fund compensation to be applied that federative entities must present", contained in Annex 1-A.

Federal Fiscal Code (CFF) 33-B, Fiscal Coordination Law (LCF) 15, Decree DOF 10/04/2023 First, Fourth, Administrative collaboration agreements in federal fiscal matters, Section IV

Delivery of information from the Secretariat to the federative entities for paid prizes

11.4.2.

For the purposes of articles 33-B, fourth and last paragraphs of the Federal Fiscal Code (CFF) and First, in relation to the Fourth, third paragraph, both of the Decree referred to in this Chapter, the Secretariat will inform the federative entities via official letter of the amount of prizes paid in each of them, so that these determine the amount of local taxes that correspond to said federative entities and, where appropriate, to their respective municipalities, so that they request the Federation to cover it through the permanent fund compensation procedure, referred to in article 15, second paragraph of the Fiscal Coordination Law (LCF) and established in Section IV of the administrative collaboration agreements in federal fiscal matters that the federative entities adhered to the National Fiscal Coordination System have entered into.

Federal Fiscal Code (CFF) 33-B, Fiscal Coordination Law (LCF) 15, Decree DOF 10/04/2023 First, Fourth, Administrative collaboration agreements in federal fiscal matters, Section IV

Payment to the Secretariat of the Interior of proceeds from unclaimed prizes

11.4.3.

For the purposes of articles 33-B, first paragraph, section IV of the Federal Fiscal Code (CFF); First, in relation to the Second, first paragraph and Third of the Decree referred to in this Chapter, the SAT, based on the information provided in terms of rule 11.4.6. by financial entities and other entities referred to in article First of the cited Decree, will determine the prizes that in terms of article 123 of the Regulation of the Federal Law on Games and Sweepstakes are considered unclaimed and will communicate to each entity that participates with the delivery of prizes in the "El Buen Fin" Sweepstake, the amount that must be covered via a payment of proceeds to the Secretariat of the Interior, through the procedure and within the deadlines that the SAT establishes for this effect on its Portal.

The payment of proceeds for unclaimed prizes referred to in the preceding paragraph, may be credited in terms of article First of the cited Decree, provided that it has been made within the established deadline and once the corresponding payment receipt has been delivered to the SAT, according to procedure sheet 3/DEC-5 "Presentation of the payment receipt to the Secretariat of the Interior of proceeds for unclaimed prizes according to the Decree granting tax incentives to encourage the use of electronic payment methods", contained in Annex 1-A.

There will be no obligation to cover the Secretariat of the Interior through the payment of proceeds, when no prizes or winners are generated in terms of the Permit for the edition of the Sweepstake referred to in this Chapter, granted by the General Directorate of Games and Sweepstakes of the Secretariat of the Interior.

Federal Fiscal Code (CFF) 33-B, Regulation of the Federal Law on Games and Sweepstakes 123, Decree DOF 10/04/2023 First, Second, Third

Form of accreditation of the incentive

11.4.4.

For the purposes of articles 33-B, first paragraph, section IV of the Federal Fiscal Code (CFF) and First, in relation to the Third, both of the Decree referred to in this Chapter, financial entities and other entities referred to in article First of the cited Decree that participate with the delivery of prizes in the "El Buen Fin" Sweepstake, may accredit the incentive established in said article First, against provisional, definitive and annual payments of own ISR or withheld from third parties of this tax and until exhausted, from the moment the SAT notifies them via tax mailbox that the delivery of the determined information has been complied with, indicating the amount they have the right to accredit, using for this effect in the declaration the heading "Sweepstakes Accreditation".

Said accreditation, may be made once the entities mentioned in the previous paragraph have made the total delivery of the information referred to in rules 11.4.6. and 11.4.7., as well as the payment of proceeds referred to in rule 11.4.3.

Federal Fiscal Code (CFF) 33-B, Decree DOF 10/04/2023 First, Third, Miscellaneous Tax Resolution (MTR) 2023 11.4.3., 11.4.6., 11.4.7.

Determination of the amount of the incentive

11.4.5.

For the purposes of articles 33-B, first paragraph, section IV of the Federal Fiscal Code (CFF) and First, in relation to the Third, both of the Decree referred to in this Chapter, the amount of the incentive will correspond to those amounts that financial entities and other entities referred to in article First of the cited Decree that participate with the delivery of prizes in the "El Buen Fin" Sweepstake, have effectively delivered in the accounts associated with cardholders or well, in the accounts associated with the payment of sales generated by the point of sale terminals of the winners, according to the cited Decree, as well as to the amounts that have been paid for concept of proceeds to the Secretariat of the Interior in terms of rule 11.4.3., as appropriate.

Federal Fiscal Code (CFF) 33-B, Decree DOF 10/04/2023 First, Third, Miscellaneous Tax Resolution (MTR) 2023 11.4.3.

Information that financial entities and other entities referred to in article First of the Decree referred to in this Chapter, participants of the "El Buen Fin" Sweepstake must provide

11.4.6.

For the purposes of articles 33-B, first paragraph, section IV of the Federal Fiscal Code (CFF), First, in relation to the Second, second paragraph and Eighth of the Decree referred to in this Chapter, the entities that participate with the delivery of prizes in the "El Buen Fin" Sweepstake, must provide to the SAT through the clearing house and/or specialized company, that have subscribed the Operating Rules of the "El Buen Fin" Sweepstake 2023, and have obligated themselves according to what is provided in them, the information referred to in procedure sheet 4/DEC-5 "Delivery of information that participating entities of the "El Buen Fin" Sweepstake must provide, aided by the clearing house and/or specialized company", contained in Annex 1-A.

Federal Fiscal Code (CFF) 33-B, Decree DOF 10/04/2023 First, Second

Information that participating entities of the "El Buen Fin" Sweepstake must provide, regarding prizes paid by federative entity

11.4.7.

For the purposes of articles 33-B, first paragraph, section IV of the Federal Fiscal Code (CFF); First, in relation to the Second, second paragraph, Fourth and Eighth, all of the Decree referred to in this Chapter, the entities that participate with the delivery of prizes in the "El Buen Fin" Sweepstake, must provide to the SAT through the clearing house and/or specialized company that have subscribed the Operating Rules of the "El Buen Fin" Sweepstake 2023, and have obligated themselves according to what is provided in them, the information related to the payments corresponding to the prizes delivered to cardholders and winning businesses, referred to in procedure sheet 5/DEC-5 "Delivery of information that participating entities of the "El Buen Fin" Sweepstake aided by the clearing house and/or specialized company must provide, regarding prizes paid by federative entity", regardless of the information provided according to procedure sheet 4/DEC-5 "Delivery of information that participating entities of the "El Buen Fin" Sweepstake, aided by the clearing house and/or specialized company must provide", both contained in Annex 1-A.

Federal Fiscal Code (CFF) 33-B, Decree DOF 10/04/2023 First, Second, Fourth, Eighth

Bases, terms and conditions of participation of the "El Buen Fin" Sweepstake

11.4.8.

For the purposes of articles 33-B, first paragraph, section IV of the Federal Fiscal Code (CFF) and Eighth of the Decree referred to in this Chapter, the information related to prizes, dates and persons who may participate in the Sweepstake, will be made known through the bases, terms and conditions of the "El Buen Fin" Sweepstake, which for this effect are published on the SAT Portal.

Federal Fiscal Code (CFF) 33-B, Decree DOF 10/04/2023 Eighth

Manifestation of financial entities and other entities referred to in article First of the Decree referred to in this Chapter to participate in the "El Buen Fin" Sweepstake

11.4.9.

For the purposes of articles 33-B, first paragraph, section IV of the Federal Fiscal Code (CFF) and First, in relation to the Second, first paragraph, both of the Decree referred to in this Chapter, financial entities and other entities referred to in article First of the cited Decree, that intend to participate with the delivery of prizes in the "El Buen Fin" Sweepstake, must manifest their will, in terms of procedure sheet 1/DEC-5 "Notice to participate in the "El Buen Fin" Sweepstake according to the Decree granting tax incentives to encourage the use of electronic payment methods", contained in Annex 1-A.

Federal Fiscal Code (CFF) 33-B, Decree DOF 10/04/2023 First, Second

Manifestation of the clearing house and/or specialized company to act as information intermediary of the "El Buen Fin" Sweepstake

11.4.10.

For the purposes of articles 33-B, first paragraph, section IV of the Federal Fiscal Code (CFF), in relation to the Second, first paragraph, Third, second paragraph and Eighth, third paragraph, all of the Decree referred to in this Chapter, clearing houses and/or specialized companies that intend to participate as intermediaries in the exchange of information between financial entities they group and the SAT, must manifest their will, according to what is indicated in procedure sheet 6/DEC-5 "Notice of manifestation of participation of the clearing house and specialized company to act as information intermediary between participating entities as prize payers and the SAT", contained in Annex 1-A.

Federal Fiscal Code (CFF) 33-B, Decree DOF 10/04/2023 First, Second, Third, Eighth

Declaration of payment of rights for shared profit and hydrocarbon extraction

13.1.

...

I. to VII.

...

VIII.

Those relating to the total amounts of rights for shared profit and hydrocarbon extraction, regarding the month of July 2023, no later than October 27, 2023.

IX.

Those relating to the total amounts of rights for shared profit and hydrocarbon extraction, regarding the month of August 2023, no later than October 27, 2023.

Those relating to the total amounts of rights for shared profit and hydrocarbon extraction, regarding the month of September 2023, no later than November 24, 2023.

...

Hydrocarbons Revenue Law (LISH) 42, 44, Miscellaneous Tax Resolution (MTR) 2023 2.8.3.1., Twenty-Fourth Transitory

Facility for registration in the RFC, generation or renewal of e.firma of individuals affected by Hurricane Otis in the state of Guerrero

13.2.

For the purposes of articles 17-D and 27, section C, section III of the Federal Fiscal Code (CFF), individuals who have their domicile located in the municipalities of Acapulco de Juárez and Coyuca de Benítez of the state of Guerrero, may carry out their registration in the RFC and generate, revoke or renew their electronic signature (e.firma) certificate, without appointment, at the Desconcentrated Administration for Taxpayer Services (DATS) of Guerrero "1", headquartered in Acapulco de Juárez, Guerrero, presenting a duly signed letter, in which it is manifested, under protest of telling the truth, the following:

Full name.

II.

Date and place of birth.

III.

Domicile within the municipalities previously indicated.

With said data the corresponding consultation of the CURP will be carried out for purposes of confirming that they are not registered in the RFC nor have an electronic signature (e.firma).

IV.

Not having the documentation, nor proof of domicile corresponding so it is their desire to request the procedures for registration in the RFC and generation, revocation or renewal of the electronic signature (e.firma) certificate, derived from the Natural Disaster due to the occurrence of severe rain, strong winds, fluvial and pluvial flooding on October 24 and 25, 2023, in the cited municipalities of the state of Guerrero.

This facility regarding compliance with tax requirements will be valid until November 30, 2023.

Federal Fiscal Code (CFF) 17-D, 27, Regulation of the Federal Fiscal Code (RCFF) 22

Facility for obtaining Fiscal Identification Card and Tax Situation Certificate of individuals affected by Hurricane Otis in the state of Guerrero

13.3.

For the purposes of article 27, section C, sections VIII and IX of the Federal Fiscal Code (CFF), individuals who have their domicile located in the municipalities of Acapulco de Juárez and Coyuca de Benítez of the state of Guerrero, may request the issuance of the Fiscal Identification Card and Tax Situation Certificate at the Desconcentrated Administration for Taxpayer Services (DATS) of Guerrero "1", headquartered in Acapulco de Juárez, Guerrero, providing the following data:

Full name.

II.

Date and place of birth.

III.

CURP, which may be consulted at the SAT office.

Prior to the delivery of the referred Card and Certificate, the authority will validate their identity, through the questions or means of identification that for such effects determines. This facility will be valid until November 30, 2023.

Federal Fiscal Code (CFF) 27

Request for data in the RFC for stamping of CFDI with payroll complement of individuals affected by Hurricane Otis in the state of Guerrero

13.4.

For the purposes of rule 2.7.1.48., taxpayers who make payments for the concepts referred to in Title IV, Chapter I of the Income Tax Law, whose tax domicile, agency, branch or establishment is found within the municipalities of Acapulco de Juárez and Coyuca de Benítez of the state of Guerrero, are relieved of complying with the requirement referring to that they have made payments in the last twelve months. This facility regarding compliance with said requirement will be valid until November 30, 2023.

Federal Fiscal Code (CFF) 27, 29, 29-A, Regulation of the Federal Fiscal Code (RCFF) 26

Suspension of legal deadlines and terms

13.5.

For the purposes of articles 12, last paragraph of the Federal Fiscal Code (CFF) and 28, third paragraph of the Federal Law of Administrative Procedure, in attention to the Declaration of Natural Disaster due to the occurrence of severe rain, strong winds, fluvial and pluvial flooding on October 24 and 25, 2023 in 2 municipalities of the state of Guerrero, as well as its Clarifying Note, published in the Official Gazette of the Federation (DOF) on November 2 and 3, 2023, respectively, by fortuitous case, the computation of legal deadlines and terms of the following acts and procedures that must be carried out by and before the SAT, including those that are carried out by and before the federative entity in terms of administrative collaboration agreements in federal fiscal matters, is suspended, regarding taxpayers whose tax domicile, agency, branch or any other establishment, is found in the municipalities of Acapulco de Juárez and Coyuca de Benítez of the state of Guerrero, according to the following:

Presentation and resolution of the revocation or dissent appeal.

II.

Initiation, continuation or conclusion of the exercise of verification powers, verification acts, as well as for the drawing up of the corresponding records that must be issued within them.

III.

Presentation of notices or resolution of requests for permit, authorization, concession, as well as the initiation or resolution of the procedures for suspension, cancellation or revocation of them.

The notices referred to in this section do not include those related to registration or update in the RFC.

IV.

Discharge and conclusion of the procedures referred to in articles 150, 152, 153 and 155 of the Customs Law.

Carrying out, processing or issuance of acts, procedures or resolutions provided for in articles 17-H, 17-H Bis, 22-D, 27, section C, section I, subsection a), 34, 34-A, 36, third paragraph, 36-Bis, 40-A, 41, 41-A, 42, 46, 46-A, 48, 49, 50, 52, 52-A, 53, 53-A, 53-B, 63, second paragraph, 65, 66, 66-A, 67, 69-B, 69-B Bis, 70-A, 74, 121, 133-A, 133-E and 133-F of the Federal Fiscal Code (CFF) and 91 of the Income Tax Law.

VI.

Substantiation, processing, initiation, conclusion, presentation, carrying out, attention to requirements or formulation of promotions of articles 17, 17-A, 32, 39, 59, 62, 68, 72, 74, 79, 83, 85, 92 and 96 of the Federal Law of Administrative Procedure, including those related to articles 34 and 61 of the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin, 8 and 9 of the Regulation of the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin, articles 18, 23, 24 and 25 of the Federal Law on Patrimonial Responsibility of the State, including the presentation and resolution of the corresponding review appeal related to the provisions cited above.

VII.

Presentation, processing, attention, carrying out or formulation of promotions, requirements, actions or procedures that must be carried out in the substantiation of the acts referred to in the previous sections.

VIII.

Acts related to the administrative execution procedure.

The computation of legal deadlines and terms of the acts and procedures indicated in the previous sections, initiated before October 25, 2023, that must be carried out by and before the Desconcentrated Administrations of Fiscal Audit, Legal and Collection of Guerrero "1", headquartered in Acapulco de Juárez, Guerrero, will also be suspended, regardless of whether the tax domicile, agency, branch or establishment of the taxpayer is found outside the municipalities referred to in the first paragraph of this rule.

The suspension of legal deadlines and terms referred to in this rule begins on October 25, 2023 and concludes on November 24, 2023.

In the suspension period referred to in this rule, deadlines will not run for the acts or procedures cited in the same rule, nor for the compliance with

obligations due to the powers exercised by the tax authorities, borne by

the taxpayers, jointly liable parties or third parties related to them, as well as

registered public accountants.

In the event that any of the acts or procedures whose deadline is suspended according to this

rule, has been performed or is performed during the suspension period provided for in

the same, said act shall be understood as carried out on the first business day following that on which

the suspension period ends.

CFF 12, Federal Administrative Procedure Law 28, Declaration DOF 11/02/2023,

Clarifying Note DOF 11/03/2023

SECOND.

The modifications to the following Annexes are announced:

Second Modification to Annex 1 of the RMF for 2023.

II.

Fourth Modification to Annex 1-A of the RMF for 2023.

Transitory Articles

First.

This Resolution shall enter into force on the day following its publication in the DOF. With

respect to the provisions announced in advance on the SAT Portal, their content shall take effect in terms of rule 1.8., third paragraph.

Second.

For the purposes of Article 29, second-to-last paragraph of the CFF, in relation to rule 2.7.1.8.,

second paragraph, the Carta Porte complement in its version 3.0, published on September 25,

2023 on the SAT Portal, must be used starting November 25, 2023.

Likewise, taxpayers obligated to issue CFDI to whom the

Carta Porte complement is incorporated, may continue issuing said complement in version 2.0,

published on February 24, 2023 on the SAT Portal, until December 31, 2023.

For the purposes of rule 2.7.1.7, section IX, the separate visualization in the

printed representation of the CFDI, as well as the indication of the customs document

attribute indicated in rules 2.7.7.1.1. and 2.7.7.1.2. of this resolution, shall be

applicable only in version 3.0.

Sincerely.

Mexico City, November 13, 2023. - 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, Licentiate Ricardo Carrasco

Varona signs.-

[Signature].

SECOND MODIFICATION TO ANNEX 1 OF THE MISCELLANEOUS FISCAL RESOLUTION FOR 2023

Content

Official approved forms.

to 10.

...................................................................................................................................

Formats, questionnaires, instructions and approved catalogs.

...................................................................................................................................

1.1.

...................................................................................................................................

Model letter of " Conformity Letter for Draws " .

2.1.

Model letter of " Commitment Letter for Transmission of Information and Acceptance of the

Conditions of the El Buen Fin Draw " .

to 4.

...................................................................................................................................

Lists of information that must be contained in the official forms published by the entities

federatives.

...................................................................................................................................

..............................................................................................................................................

Formats, questionnaires, instructions and approved catalogs.

......................................................................................................................................

1.1.

......................................................................................................................................

Model letter of " Conformity Letter for Draws " .

Name of the entity

Communication data (File No., Official Letter No., etc.)

(Place and date)

C. SECRETARIAT OF FINANCE AND PUBLIC CREDIT

The " Decree granting tax stimuli to encourage the use of electronic payment means "

(Decree), published in the DOF on October 04, 2023, establishes that the amount of state taxes

that will be generated by obtaining the prizes of the Draw carried out by the Tax Administration

Service, shall be covered by the Federation to the federal entity where the prize

corresponding is delivered, through the permanent fund compensation procedure referred to in

Article 15, second paragraph of the Fiscal Coordination Law and established in the collaboration agreements

administrative in federal fiscal matters that the federal entities adhered to the System

National Fiscal Coordination have entered into.

The aforementioned Decree indicates that the Secretariat of Finance and Public Credit will inform the

federal entity, the amounts that correspond to it and, if applicable, to its municipalities, derived from the

application of local taxes for obtaining the prizes of the Draw, in accordance with the rules

of a general nature that the Tax Administration Service establishes for such effects.

Likewise, rule 11.4.1. of the Eighth Resolution of Modifications to the Miscellaneous Fiscal Resolution

for 2023, provides that the federal entities must manifest in writing, through their

respective treasury bodies, to the Secretariat of Finance and Public Credit, their conformity so that

the permanent fund compensation procedure referred to in Article 15, second

paragraph of the Fiscal Coordination Law is applied, and established in section IV of the collaboration agreements

administrative in federal fiscal matters that the federal entities have entered into.

Therefore, based on the provisions of articles____________________ and other

relative applicable provisions, in the State of ________________________ through the,

_______________________ Secretary of __________________________________, manifests the

consent, without any reservation, for the application of each and every one of the terms provided in

Article Four of the " Decree " , regarding the compensation scheme indicated therein, and so that through our

channel the amounts corresponding to the municipalities of this federal entity are delivered,

derived from the application of their respective municipal taxes that, if applicable, are generated due to

obtaining the prizes of the Draw.

Finally, you are informed that the federal entity that I represent manifests that for the

adoption and formalization of the commitments contained in this document, compliance has been made with the

applicable legal and administrative provisions.

2.1. Model letter of " Commitment Letter for Transmission of Information and Acceptance of the

Conditions of the El Buen Fin Draw "

Data of the Financial Entity (Issuer/Acquirer)

RFC:

Name or Corporate Name:

Trade Name:

Name and contact details of the Legal Representative (email and phone no.)

Place and date

By this means, on behalf of my represented cited above, I manifest that I entered the

Internet page of the Tax Administration Service (SAT) www.sat.gob.mx , in the section My Portal of the section

Other Procedures and Services , to inform that it will participate as Prize Paying Institution in the

Draw " El Buen Fin " 2023 that the SAT will organize, according to the " Decree granting tax stimuli

to encourage the use of electronic payment means " (Decree) , published in the DOF on 04

October 2023, that I know and accept the bases, terms, conditions and participation mechanics of said

Draw, which promotes the use of electronic payment means in the acquisition of goods and services

during the period from November 17 to 20, 2023, which is contained in the

program " El Buen Fin " ; therefore, I manifest that my represented has registration in the portal of the

www.elbuenfin.org , positive compliance opinion in terms of the provisions of Article 32- D of the

Federal Fiscal Code and Active Tax Mailbox, in terms of rule 2.2.7. of the Resolution

Miscellaneous Fiscal for 2023.

On the matter, my represented commits to transmit to the SAT the information, in the deadlines that

correspond, being able to avail itself of the (clearing house and/or specialized company) full corporate name (trade name) with which it has signed a contract, in accordance with the

following:

(For Issuers)

Transactions originated by individuals (cardholders), in the period from November 17 to

20, 2023 ( " El Buen Fin " ) with our cards, issued by ( corporate name of the financial entity )

with:

Identification Number

or FIID.

BINS

(6 positions)

Range

(00 to 99)

Nature

(credit or debit)

(For Acquirers)

Affiliations that are valid as of November 16, 2023 with point of sale terminals

assigned or distributed by (corporate name of the financial entity) with identification number of the Base

Unique (XXXXXX) or FIID (XXXXXX) and operated by receivers of electronic payment means participants:

individuals or legal entities that sell goods and/or provide services accepting as consideration for

them, electronic payment means in the period of November 17 to 20, 2023 according to the bases,

terms, conditions and participation mechanics of said Draw.

The information transmitted to the SAT, will serve as a basis for the respective (cardholders/ merchants) to participate in the Draw " El Buen Fin " 2023, in accordance with the process that for such effect is

established in the bases, terms, conditions and participation mechanics and in the rules of a general

nature that for such effect the SAT issues.

The obligations of my represented (corporate name of the financial entity) to make the payment of

prizes to the winners (cardholders/merchants )

derived from the Draw " El Buen Fin " 2023, as well as

to present the proof of payment to the Secretariat of the Interior (SEGOB) of proceeds for

unclaimed prizes and to carry out the transmission of the information referred to in the second paragraph of the

present, shall be carried out in accordance with the Decree, and the rules of a general nature that for such effect

the SAT issues.

The promotion of the Draw " El Buen Fin " 2023 organized by the SAT, is not sponsored, endorsed,

administered, nor associated in any way to my represented (corporate name of the financial entity . The

(cardholders/merchants) participating in the Draw will only use electronic payment means to

access said Draw, without the information being able to be used by the SAT for purposes other than those of

the Draw itself.

Based on the foregoing, I manifest that the information that my represented will provide will comply

with the technical and security requirements established in the bases, terms, conditions and participation mechanics; as well as in the Decree , and in the rules of a general nature that for such effect the SAT issues.

Name and Signature of the Legal Representative

(Corporate name and trade name of the Financial Entity (Issuer/Acquirer) )

to 4.

.............................................................................................................................

..........................................................................................................................................

Sincerely.

Mexico City, November 13, 2023. - 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, signs the General Legal Administrator, Licentiate Ricardo Carrasco

Varona .-

[Signature].

FOURTH MODIFICATION TO ANNEX 1-A OF THE MISCELLANEOUS FISCAL RESOLUTION FOR 2023

" Tax Procedures "

Content

..............................................................................................................................................

Of the Decree granting tax stimuli to encourage the use of means of

electronic payment, published in the DOF on October 04, 2023.

1/DEC-5

Notice to participate in the Draw " El Buen Fin " according to the Decree granting

tax stimuli to encourage the use of electronic payment means.

2/DEC-5

Notice of conformity for the permanent fund compensation to be applied that must

be presented by the federal entities.

3/DEC-5

Presentation of the proof of payment to the Secretariat of the Interior of proceeds for

unclaimed prizes according to the Decree granting tax stimuli to

encourage the use of electronic payment means.

4/DEC-5

Delivery of information that must be provided by the participating entities of the Draw " El Buen

Fin " , aided by the clearing house and/or specialized company.

5/DEC-5

Delivery of information that must be provided by the participating entities of the Draw " El Buen

Fin " aided by the clearing house and/or specialized company, regarding the

prizes paid by federal entity.

6/DEC-5

Notice of manifestation of participation of the clearing house and specialized company

to act as information intermediary between the participating entities as payers

of prizes and the SAT.

..............................................................................................................................................

..........................................................................................................................................

Of the Decree granting tax stimuli to encourage the use of means of electronic payment

electronic, published in the DOF on October 04, 2023.

1/DEC-5 Notice to participate in the Draw " El Buen Fin " according to the Decree granting

tax stimuli to encourage the use of electronic payment means.

Procedure	Service	Description of the procedure or service	Amount
Notice to manifest the willingness to participate with the delivery			Free
of prizes in the Draw " El Buen Fin " and enjoy the
tax stimulus consisting of crediting against the income tax
own or withheld from third parties of this tax, the
amount corresponding to the delivery of prizes.

Payment of	Cost:
rights

Who can request the procedure or service?	When is it presented?
Financial entities and other entities referred to	No later than November 16, 2023.
in Article First of the Decree granting
tax stimuli to encourage the use of
electronic payment means that intend to participate
with the delivery of prizes in the Draw " El Buen Fin " ,
through their legal representatives.

Where can I present it?
On the SAT Portal:
https://www.sat.gob.mx/tramites/operacion/60219/presenta-el-aviso-para- participar-en-el-sorteo-%22el-buen-fin%22

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. Register in My Portal , your RFC key and Password and choose Start Session .
3. Select the option Internet Services / Service or requests / Request and will appear in the
form, the section " Description of the Service " , which must be filled based on the following:
· Procedure: Select the option DRAWS.
· Addressed to: Tax Administration Service.
· Subject: : I manifest the willingness to participate with the delivery of prizes in the Draw.
· Description: I present the notice to manifest the willingness to participate with the delivery of prizes
in the Draw " El Buen Fin " and enjoy the tax stimulus consisting of crediting against the income tax
own or withheld from third parties of this tax, the amount corresponding to the
delivery of prizes until exhausted.
For this purpose, attach to this notice the " Commitment Letter for Transmission of Information and
Acceptance of the Conditions of the El Buen Fin Draw " , includes the information of the Clearing House
and/or specialized company that will assist to transmit the information, consisting
in the identification number or Financial Identification (FIID), numbers of BIN (Bank Identification
Number) participants, nature (credit or debit); and if applicable the identification number of the
Unique Base.
4. Attach the " Commitment Letter for Transmission of Information and Acceptance of the Conditions of the Draw
El Buen Fin " , in PDF format and compressed (zip format), in the section Attach file and choose
Upload .
5. Press the button Send , the Receipt of reception is generated that contains the folio of the procedure with which
you can follow up on your notice, print it or save it.
6. Review your service case or request within 5 days to verify if additional information was requested
from you, if so, you will have 10 days to deliver it, if you exceed that deadline it is necessary
to enter your notice again.

What requirements must I fulfill?
Attach in PDF file and compressed (zip format) the " Commitment Letter for Transmission of Information and
Acceptance of the Conditions of the El Buen Fin Draw " contained in Annex 1. Official approved forms,
that contains the manifestation and information indicated in numeral 3 of the section What do I have to
do to carry out the procedure or service?

With what conditions must I comply?
· Have an active Password.
· You must subject yourself to the bases, terms and conditions of participation of the Draw that for such effect the SAT
publishes on its portal.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or	Will the SAT carry out any inspection or
service?	verification to issue the resolution of this
	procedure or service?
On the SAT Portal with the folio number that is
found in the Receipt of reception, at https:// www.sat.gob.mx/aplicacion/operacion/91727/consulta -de-servicio-o-solicitud-del-contribuyente
Register in My Portal , your RFC key ,
Password and choose Start Session .
Select the option Internet Services /
Service
or requests / Consult and enter the
folio number that was assigned to your procedure.
No.
Resolution of the procedure or service
If you comply with the requirements and conditions, the Notice shall be deemed presented.

Maximum period for the SAT
to resolve the procedure or service
10 business days.

Maximum period for the SAT
to request additional information
5 business days.

Maximum period to comply with
the requested information
10 business days.

What document do I obtain at the end of the procedure or
service?
Receipt of reception and response.

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

ATTENTION CHANNELS

Queries and doubts	Complaints and reports
· MarcaSAT from Monday to Friday from 8:00 to 18:30
hrs., except non-business days:
· Telephone attention: from anywhere in
the country 55 627 22 728 and for outside the country
(+52) 55 627 22 728.
· Via Chat: http://chat.sat.gob.mx
· Personal attention at the SAT Offices
located in various cities of the country, as
established in the following link:
https://www.sat.gob.mx/personas/directorio- nacional-de-modulos-de-servicios-tributarios
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-business days.
· Complaints and Reports SAT from anywhere
of 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/ aplicacion/50409/presenta-tu-queja-o-denuncia
· Red phones located in the SAT offices.
· MarcaSAT 55 627 22 728 option 8.

Additional information

Not applicable.

Legal Basis

Articles: 33-B of the CFF; First, Second, DECREE DOF 10/04/2023; Rule 11.4.9. of the RMF.

2/DEC-5 Notice of conformity for the permanent fund compensation to be applied that must

be presented by the federal entities.

Procedure	Service	Description of the procedure or service	Amount
Notify the Secretariat of Finance and Public Credit to
manifest your conformity so that the
permanent fund compensation procedure is applied.
Free

Payment of	Cost:
rights

Who can request the procedure or service?	When is it presented?
Federal entities through their
respective treasury bodies.
When required.

Where can I present it?
In the Clerk's Office of the Coordination Unit with Federal
Entities, located at Palacio Nacional s/n Polivalente Building, Floor 4,
Centro Colony, Cuauhtémoc Borough, C.P. 06000, Mexico City.
(In an attention hours of 9:00 to 15:00 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 offices of the Coordination Unit with Federal Entities indicated in the section
Where can I present it?
2. With the documentation mentioned in the section What requirements must I fulfill?
3. Deliver the requested documentation to the personnel that will attend the procedure.
4. Receive your receipt of reception.

What requirements must I fulfill?
Present writing according to the Model letter called Conformity Letter for Draws , which is
found in numeral 2, of section B. Formats, questionnaires, instruction and approved catalogs,
contained in Annex 1 of the RMF.

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	Will the SAT carry out any inspection or
service?	verification to issue the resolution of this
	procedure or service?
Directly in the Coordination Unit with
Federal Entities, located at Palacio Nacional
s/n Polivalente Building, Floor 4, Centro Colony,
Cuauhtémoc Borough, C.P. 06000, Mexico
City. (In the attention hours of 09:00 to 15:00
hrs.).
No.
Resolution of the procedure or service
If you comply with the requirements, the Notice shall be deemed presented.

Maximum period for the SAT
to resolve the procedure or service
Immediate procedure.

Maximum period for the SAT
to request additional information
Not applicable

Maximum period 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?
Annual.

ATTENTION CHANNELS

Queries and doubts	Complaints and reports
· MarcaSAT from Monday to Friday from 8:00 to 18:30
hrs., except non-business days:
· Telephone attention: from anywhere in
the country 55 627 22 728 and for outside the country
(+52) 55 627 22 728.
· Via Chat: http://chat.sat.gob.mx
· Personal attention at the SAT Offices

located in various cities across the country, as established in the following link:

https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios

The following days and hours: Monday to Thursday from 9:00 a.m. to 4:00 p.m. and Friday from 8:30 a.m. to 3:00 p.m., except non-business 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/aplicacion/50409/presenta-tu-queja-o-denuncia
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information

Not applicable.

Legal Basis

Articles: 33-B of the CFF; 15 of the LCF; First, Fourth, DECREE DOF 04/10/2023; Administrative collaboration agreements in federal fiscal matters, Section IV; Rule 11.4.1. of the RMF.

3/DEC-5 Submission of proof of payment to the Secretariat of the Interior of proceeds for unclaimed prizes in accordance with the Decree granting tax incentives to encourage the use of electronic payment methods.

Procedure	Service	Description of procedure or service	Amount
		Delivery of proof of payment of proceeds for unclaimed prizes.	Free
Payment of fees	Cost:

Who can request the procedure or service?	When is it submitted?
The participating entities of the "El Buen Fin" Sweepstakes.	No later than January 31, 2024.

Where can I submit it?
On the SAT Portal: https://www.sat.gob.mx/tramites/operacion/73792/presenta-el-comprobante-de-pago-por-aprovechamientos-de-premios-no-reclamados

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Enter the SAT portal at the link in the section Where can I submit it?

Select the option Internet Services / Service or requests / Request and the Service Description form will appear, in the section "Description of the Service", which must be filled out based on the following:

Procedure: Select the option SWEEPSTAKES.
Addressed to: Tax Administration Service.
Subject: Delivery of proof of payment of proceeds for unclaimed prizes.
Description: I submit the proof of payment to the Secretariat of the Interior of proceeds for unclaimed prizes in accordance with the Decree granting tax incentives to encourage the use of electronic payment methods, stating the following:

"To comply with what is indicated in Rule 11.4.3. of the current Miscellaneous Tax Resolution, a scanned copy of the payment of proceeds for the amount of $___________, for concept of prizes that, for reasons beyond my represented's control, could not be delivered to the winners of the El Buen Fin 2023 Sweepstakes, is attached to this notice."

Attach the "Proof of payment to the Secretariat of the Interior of proceeds for unclaimed prizes" in PDF format and compressed (zip format), in the Attach file section and choose Upload.

Press the Send button, the Acknowledgment of receipt is generated containing the procedure folio with which you can track your notice, print it or save it.

Review your service or request case within 5 days to verify if additional information was requested from you, if so, you will have 10 days to deliver it, if you exceed that period, it is necessary to enter your request again.

What requirements must I meet?

Proof of payment of proceeds for unclaimed payments.

What conditions must I meet?

Have an active Password.

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 with the folio number found in the Acknowledgment of receipt, at https://www.sat.gob.mx/aplicacion/operacion/91727/consulta-de-servicio-o-solicitud-del-contribuyente Register in My Portal, your RFC, password and choose Log in. Select the option Internet Services / Service or requests / Query and enter the folio number assigned to your procedure.	No.

Resolution of the procedure or service
If you meet the requirements, the proof of payment of proceeds will be considered submitted.

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
10 business days.	5 business days.	10 business days.

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 and response.	Annual.

ATTENTION CHANNELS

Consultations and doubts	Complaints and reports
· MarcaSAT Monday to Friday from 8:00 a.m. to 6:30 p.m., except non-business days: · Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. · Via Chat: http://chat.sat.gob.mx · Personal attention at SAT Offices located in various cities across the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 a.m. to 4:00 p.m. and Friday from 8:30 a.m. to 3:00 p.m., except non-business 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/aplicacion/50409/presenta-tu-queja-o-denuncia · Red phones located in SAT offices. · MarcaSAT 55 627 22 728 option 8.

Consultations and doubts

Complaints and reports

· MarcaSAT Monday to Friday from 8:00 a.m. to 6:30 p.m., except non-business days: · Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. · Via Chat: http://chat.sat.gob.mx · Personal attention at SAT Offices located in various cities across the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 a.m. to 4:00 p.m. and Friday from 8:30 a.m. to 3:00 p.m., except non-business 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/aplicacion/50409/presenta-tu-queja-o-denuncia · Red phones located in SAT offices. · MarcaSAT 55 627 22 728 option 8.

Additional Information

Not applicable.

Legal Basis

Articles: 33-B of the CFF; First, Second DECREE DOF 04/10/2023; 123 of the RLFJS, Rule 11.4.3. of the RMF.

4/DEC-5 Delivery of information that must be provided by the entities participating in the Sweepstakes "El Buen Fin", assisted by the clearing house and/or specialized company.

Procedure	Service	Description of procedure or service	Amount
		Submit the information that must be delivered by the participating entities of the "Buen Fin" Sweepstakes through clearing houses and/or specialized companies.	Free
Payment of fees	Cost:

Who can request the procedure or service?	When is it submitted?
The participating entities in the "El Buen Fin" Sweepstakes through clearing houses and/or specialized companies.	No later than November 30, 2023.

Where can I submit it?
On the private network that the SAT makes known to the participating clearing houses and specialized companies.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

The participating entities in the delivery of prizes of the "El Buen Fin" Sweepstakes must deliver to the SAT, for which they may have the assistance of clearing houses and specialized companies, the information concerning purchase operations and participating merchants during the "Buen Fin" period, so that they deposit it on the private network that the SAT makes known to them.

What requirements must I meet?

Provide the SAT with the following information:

For financial entities (Issuers).

Identifier number of the participating financial entity.

Date of the transaction made by the cardholder individual, or through active point of sale terminals of the participating merchant, in DDMMYY format.

Complete card number of the participant, or of the account associated with the payment of sales generated by the point of sale terminal of the participating merchant.

Total amount of the transaction expressed in pesos up to two decimals.

Sale authorization number.

Reference number of the transaction generated at the point of sale or the last 12 positions of the 23-position reference of the account statement.

For financial entities (Acquirers).

Affiliation number of the establishment where the purchase operation was carried out.

RFC key.

Trade name.

Corporate name associated with the affiliation number of the establishment where the purchase operation was carried out.

Institution (name of the clearing house).

Acquirer (name of the financial entity).

Checking account number.

What conditions must I meet?

Not applicable.

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?
The use of the services of the private network that the SAT makes known to the clearing houses and specialized participating companies, is supported by Operating Guidelines on Information Security.	No.

Resolution of the procedure or service
If you meet the requirements, the procedure will be considered submitted.

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
5 business 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?
Confirmation certificate of receipt of information.	Annual.

ATTENTION CHANNELS

Consultations and doubts	Complaints and reports
· MarcaSAT Monday to Friday from 8:00 a.m. to 6:30 p.m., except non-business days: · Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. · Via Chat: http://chat.sat.gob.mx · Personal attention at SAT Offices located in various cities across the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 a.m. to 4:00 p.m. and Friday from 8:30 a.m. to 3:00 p.m., except non-business 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/aplicacion/50409/presenta-tu-queja-o-denuncia · Red phones located in SAT offices. · MarcaSAT 55 627 22 728 option 8.

Consultations and doubts

Complaints and reports

Additional Information

Not applicable.

Legal Basis

Articles: 33-B of the CFF; First, Second DECREE DOF 04/10/2023; Rule 11.4.6. of the RMF.

5/DEC-5 Delivery of information that must be provided by the entities participating in the Sweepstakes "El Buen Fin" assisted by the clearing house and/or specialized company, regarding prizes paid by federal entity.

Procedure	Service	Description of procedure or service	Amount
		Provides information related to payments corresponding to prizes delivered to cardholders and winning merchants, by federal entity.	Free
Payment of fees	Cost:

Who can request the procedure or service?	When is it submitted?
The participating entities in the "El Buen Fin" Sweepstakes through clearing houses and/or specialized companies.	No later than January 16, 2024.

Where can I submit it?
On the private network that the SAT makes known to the participating entities of the "El Buen Fin" Sweepstakes through clearing houses and specialized companies.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

The participating entities in the delivery of prizes of the Sweepstakes must deliver to the SAT, for which they may have the assistance of clearing houses and/or specialized companies, the information concerning prizes delivered by federal entity on the private network that the SAT makes known to them.

What requirements must I meet?

Provide the SAT with the following information:

The data established in procedure sheet 4/DEC-5 Delivery of information that must be provided by the entities participating in the Sweepstakes "El Buen Fin", assisted by the clearing house and/or specialized company.

Amount of the prize effectively delivered expressed in pesos up to two decimals.

23-position reference number of the account statement or transaction movement number generated at the point of sale, as applicable.

Prize application code or indicator.

Name of the federal entity, municipality and/or Postal Code associated with the address of the winning cards, or of the accounts associated with the payment of sales generated by the point of sale terminal of the winning merchants.

What conditions must I meet?

Not applicable.

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?
The use of the services of the private network that the SAT makes known to the entities, to the clearing houses and specialized participating companies, is supported by Operating Guidelines on Information Security.	No.

Resolution of the procedure or service
If you meet the requirements, the procedure will be considered 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
5 business 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?
Confirmation certificate of receipt of information.	Annual.

ATTENTION CHANNELS

Consultations and doubts

Complaints and reports

Additional Information

The information required in this procedure sheet must be submitted independently of the information provided according to procedure sheet 4/DEC-5 Delivery of information that must be provided by the entities participating in the Sweepstakes "El Buen Fin", assisted by the clearing house and/or specialized company.

Legal Basis

Articles: 33-B of the CFF, First, Second DECREE DOF 04/10/2023; Rule 11.4.7. of the RMF.

6/DEC-5 Notice of manifestation of participation of the clearing house and specialized company to act as information intermediary between the participating entities as prize payers and the SAT.

Procedure	Service	Description of procedure or service	Amount
		Notice to manifest the willingness to participate as information intermediary and establish contact with the participating entities as prize payers for the compliance of activities related to The Sweepstakes "El Buen Fin".	Free
Payment of fees	Cost:

Who can request the procedure or service?	When is it submitted?
Clearing houses and specialized companies that intend to act as information intermediary between the participating entities in the Sweepstakes and the SAT.	No later than October 31, 2023.

Where can I submit it?
On the SAT Portal: https://www.sat.gob.mx/tramites/operacion/60219/presenta-el-aviso-para-participar-en-el-sorteo-%22el-buen-fin%22

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Enter the SAT portal at the link in the section Where can I submit it?

Select the option Internet Services / Service or requests / Request and the Service Description form will appear which must be filled out based on the following:

Procedure select the option SWEEPSTAKES.
Addressed to: Tax Administration Service.
Subject: I manifest the willingness to participate as information intermediary.
Description: I manifest the willingness to participate as a clearing house and/or specialized company responsible for the transmission of information of the entities I represent in the process of The Sweepstakes "El Buen Fin" 2023, and establish contact with them for the compliance of activities related to the Sweepstakes.

The link of the Clearing house or specialized company is designated as RFC, full name, position and contact means (email and telephone), who has the commitment to guarantee the security, integrity and confidentiality of the information to be transmitted on the SAT private network and comply with the technical requirements that the SAT establishes for such effect.

For this purpose, I attach to this notice the Authorization issued by BANXICO to organize and operate as a clearing house as probatory document of the operation and the List of RFCs of the financial entities that are members or affiliates that can participate as prize payers in the Sweepstakes.

Attach the "Authorization issued by BANXICO" in PDF format and the "List of RFCs of the entities that are members or affiliates", in xls. format, both compressed (zip format), in the Attach file section and choose Upload.

Press the Send button, the Acknowledgment of receipt is generated containing the procedure folio with which you can track your notice, print it or save it.

Review your service or request case within 5 days to verify if additional information was requested from you, if so, you will have 10 days to deliver it, if you exceed that period it is necessary to enter your request again.

What requirements must I meet?

Attach the "Authorization issued by BANXICO" in PDF format and the "List of RFCs of the entities that are members or affiliates", in xls. format, both compressed (zip format) containing the manifestation and mandatory information referred to in numeral 3 of the section What do I have to do to carry out the procedure or service?

What conditions must I meet?

Have an active Password.
You must subject yourself to the bases, terms and conditions of participation of the Sweepstakes that the SAT publishes on its portal for such effect.

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 with the folio number found in the Acknowledgment of receipt, at https://www.sat.gob.mx/aplicacion/operacion/91727/consulta-de-servicio-o-solicitud-del-contribuyente Register in My Portal, your RFC key, Password and choose Log in. Select the option Internet Services / Service or requests / Query and enter the folio number assigned to your procedure.	No.

Resolution of the procedure or service
If you meet the requirements and conditions, the Notice will be considered submitted.

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
10 business days.	5 business days.	10 business days.

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 and response.	Annual.

ATTENTION CHANNELS

Consultations and doubts

Complaints and reports

· MarcaSAT Monday to Friday from 8:00 a.m. to 6:30 p.m., except non-business days: Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. Via Chat: http://chat.sat.gob.mx · Personal attention at SAT Offices located in various cities across the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Friday from 9:00 a.m. to 4:00 p.m., except non-business days.

Additional Information

Not applicable.

Legal Basis

Articles: 33-B of the CFF; First, Second, DECREE DOF 04/10/2023; Rule 11.4.10. of the RMF.

..........................................................................................................................................

Sincerely.

Mexico City, November 13, 2023. - 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 signs, Lic. Ricardo Carrasco Varona.-

Signature.

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Official Gazette of the Federation

Río Amazonas No. 62, Col. Cuauhtémoc, C.P. 06500, Mexico City Tel. (55) 5093-3200, where you can access our services menu

Electronic address: dof.gob.mx

113

Lineage: No known changes