Regulatory Alerts2025-01-22 | DOF 5747530Added
First Resolution of Modifications to the General Fiscal Resolution for 2025 and Annex 1-A
The Tax Administration Service repeals Chapter 11.12 of the General Fiscal Resolution for 2025, which contained rules regarding tax incentives for key sectors of the export industry related to immediate deductions for new fixed assets and additional training expenses. A transitional provision allows taxpayers currently applying these repealed rules to continue doing so until completion, despite the publication of a new decree on January 21, 2025. Additionally, the corresponding administrative procedure code 1/DEC-13 in Annex 1-A is repealed.
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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 of the General Fiscal Resolution for 2025 are reformed, added, and repealed, respectively, to read as follows: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. ...
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modifications (Repealed)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
...
I.
...
II.
...
III.
DEFINITIONS:
- to 12.
...
Repealed.
...
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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