First Resolution of Modifications to the General Fiscal Resolution for 2025 and Annex 1-A — SHCP — MX

DOF: 22/01/2025

FIRST Resolution of Modifications to the General Fiscal Resolution for 2025 and Annex 1-A

At the margin, a seal with the National Coat of Arms, which says: United Mexican States.- Treasury.- Ministry of

Treasury and Public Credit.- Tax Administration Service.

FIRST RESOLUTION OF MODIFICATIONS TO THE GENERAL FISCAL RESOLUTION FOR 2025

AND ANNEX 1-A

The Tax Administration Service, based on articles 16 and 31 of the Organic Law of the Federal Public Administration; 33, fraction I, subsection g) of the Federal Fiscal Code; 14, fraction III of the Law of the Tax Administration Service and 8 of the Internal Regulations of the Tax Administration Service, resolves:

FIRST.

Rule 2.14.3., second paragraph; the Twenty-fourth Transitional Provision; and the Content, Title 11, Chapter 11.12., the Glossary, fraction III, numeral 13, as well as Chapter 11.12. comprising rules 11.12.1. to 11.12.5. of the General Fiscal Resolution for 2025 are reformed, added, and repealed, respectively, to read as follows:

" Content

Glossary

Title

to 10. ...

11.

Decrees, Circulars, Agreements and other provisions

Chapter 11.1. to

11.11. ...

Chapter 11.12.

Of the Decree granting tax incentives to key sectors of the

export industry consisting of the immediate deduction of investment in

new fixed assets and the additional deduction of training expenses,

published in the DOF on October 11, 2023; as well as its subsequent

modifications (Repealed)

Chapter 11.13. and 11.14. ...

...

Glossary

...

II.

...

III.

DEFINITIONS:

to 12.

...

13.

Repealed.

14.

...

Reduction of fines and application of surcharge rate for extension

2.14.3.

...

The taxpayer may request the benefits established in article 70-A of the CFF, for

previous or subsequent fiscal years, provided that these are modified as

a consequence of verification powers for a specific period or fiscal year.

...

CFF 18, 19, 70-A, 75, LIF 8o., RCFF 74, RMF 2.11.1.

Chapter 11.12. Of the Decree granting tax incentives to key sectors

of the export industry consisting of the immediate deduction of investment

in new fixed assets and the additional deduction of training expenses,

published in the DOF on October 11, 2023; as well as its subsequent

modifications (Repealed)

Notice to opt for the application of tax incentives to key sectors of the

export industry

11.12.1.

Repealed.

Specific registration of tax incentives

11.12.2.

Repealed.

Payment of tax for non-compliance with the requirements for the immediate

deduction of investment in new fixed assets

11.12.3.

Repealed.

Procedure to determine the additional deduction of training expenses

regarding taxpayers who begin operations in the fiscal years of

2023, 2024 and 2025

11.12.4.

Repealed.

Documentation to prove that the acquired goods are new

11.12.5.

Repealed.

Transitional Provisions

...

Twenty-fourth

Fourth.

For the purposes of the Third Transitional Provision of the "Decree granting tax

incentives to support the national strategy called 'Plan Mexico', to promote

new investments, which incentivize dual training programs and drive

innovation", published in the DOF on January 21, 2025, taxpayers who are

applying the provisions of the "Decree granting tax incentives to key sectors

of the export industry consisting of the immediate deduction of investment in

new fixed assets and the additional deduction of

training expenses", published in the DOF on October 11, 2023 and its subsequent

modification published in the same official gazette on December 24, 2024,

may continue applying what is established in the rules of Chapter 11.12. of the RMF for

2025, published in the DOF on December 30, 2024, until its conclusion. "

SECOND.

The First Modification to Annex 1-A of the RMF 2025 is made known.

Transitional

UNIQUE.

This resolution shall enter into force from the day following its publication in the

DOF.

Respectfully.

Mexico City, January 22, 2025. - 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.

FIRST MODIFICATION TO ANNEX 1-A OF THE GENERAL FISCAL RESOLUTION FOR 2025

Fiscal procedures

Content

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

Of the Decree granting tax incentives to key sectors of the export industry

consisting of the immediate deduction of investment in

new fixed assets and the additional deduction of training expenses, published in the DOF on October 11, 2023.

1/DEC-13

(Repealed).

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

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

Of the Decree granting tax incentives to key sectors of the export industry

consisting of the immediate deduction of investment in

new fixed assets and the additional deduction of training expenses, published in the DOF on October 11, 2023.

1/DEC-13

(Repealed)

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

Respectfully.

Mexico City, January 22, 2025. - 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.

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