Regulatory Alerts2026-07-09 | DOF 5793101Added · Updated
First Resolution of Modifications to the General Fiscal Resolution for 2026
The Tax Administration Service amends the General Fiscal Resolution for 2026 by modifying the Glossary, adding new rules, and repealing rule 2.12.4. Key changes include restricting CFDI issuance for taxpayers under Article 17-H of the Tax Code, establishing verification thresholds for bank deposits based on UDIS, and detailing procedures for hydrocarbon invoicing and payroll receipts for seniors and persons with disabilities. The resolution also introduces a facility allowing financial institutions to withhold no income tax on interest paid to investment funds, subject to strict reporting and consent requirements.
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