58 OFFICIAL GAZETTE Tuesday, December 27, 2022 MINISTRY OF FINANCE AND PUBLIC CREDIT FISCAL MISCELLANEOUS RESOLUTION FOR 2023 AND ITS ANNEXES 1, 5, 8, 15, 19, 26 AND 27.
At the margin, a seal with the National Coat of Arms, which reads: United Mexican States.- FINANCE.- Ministry of Finance and Public Credit.- Tax Administration Service.

Fiscal Miscellaneous Resolution for 2023

Based on Articles 16 and 31 of the Organic Law of the Federal Public Administration; 33, fraction I, subsection g) of the Federal Tax Code; 14, fraction III of the Tax Administration Service Law, and 8 of the Internal Regulations of the Tax Administration Service, and

Considering

That in accordance with Article 33, fraction I, subsection g) of the Federal Tax Code, resolutions establishing provisions of a general nature shall be published annually, grouped in a manner that facilitates their understanding by taxpayers.

That this Resolution groups those provisions of a general nature applicable to taxes, products, fees, improvement contributions and federal rights, except those related to foreign trade, and that for identification purposes and by the type of laws it covers, it is known as the Fiscal Miscellaneous Resolution.

That it is necessary to issue the general provisions that allow taxpayers to comply with their tax obligations in a timely and adequate manner, for which the Tax Administration Service issues the following:

Fiscal Miscellaneous Resolution for 2023

Content

Title

General Provisions
Federal Tax Code
Chapter 2.1. General Provisions
Chapter 2.2. On Electronic Means
Chapter 2.3. Refunds and Compensations
Chapter 2.4. On Registration in the RFC
Chapter 2.5. On Notices in the RFC
Chapter 2.6. On Volumetric Controls, Certificates and Laboratory Reports Applicable to Hydrocarbons and Petroleum Products
Section 2.6.1. General Provisions
Section 2.6.2. On the Surveillance and Verification of Volumetric Controls of Hydrocarbons and Petroleum Products
Chapter 2.7. On Digital Fiscal Receipts via Internet or Electronic Invoicing
Section 2.7.1. General Provisions
Section 2.7.2. On Certification Providers for CFDI
Section 2.7.3. On the Issuance of CFDI for Sales Made by Individuals in the Primary Sector; Lessors of Real Estate, Owners or Holders Affecting Land, Goods or Rights Including Real Rights, Ejidal or Communal Rights; Miners; Artisans; Sellers of Used Vehicles, Industrializable Waste, Works of Plastic Arts and Antiques, by the Acquirers of Their Goods
Section 2.7.4. On Certification and Generation Providers of CFDI for the Primary Sector
Section 2.7.5. On the Issuance of CFDI for Payroll and Other Withholdings

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Section 2.7.6. On Verification Facilities for Associations of Interpreters and Actors, Labor Unions of Musicians and Collective Management Societies Constituted in Accordance with the Federal Copyright Law
Section 2.7.7. On the Issuance of CFDI with Complement Carta Porte
Subsection 2.7.7.1. General Provisions
Subsection 2.7.7.2. Auto-transport Sector
Subsection 2.7.7.3. Maritime Transport
Chapter 2.8. Accounting, Declarations and Notices
Section 2.8.1. General Provisions
Section 2.8.2. DIM via Internet and by Magnetic Means
Section 2.8.3. Submission of Provisional, Definitive and Annual Payment Declarations via Internet by Individuals and Legal Entities
Section 2.8.4. On the Payment of Rights, Products and Fees via Internet and Bank Counter
Section 2.8.5. On the Payment of DPA's through the Referenced Payment Service
Chapter 2.9. On the Powers of Tax Authorities
Chapter 2.10. Audit by Registered Public Accountant
Chapter 2.11. Installment Payments
Chapter 2.12. On Notifications and the Fiscal Interest Guarantee
Chapter 2.13. On the Administrative Execution Procedure
Chapter 2.14. On Tax Infractions and Crimes
Chapter 2.15. On the Revocation Appeal
Chapter 2.16. On Information Regarding Fiscal Status
Chapter 2.17. On the Holding of Fiscal Lottery Draws
Chapter 2.18. On Certifying Bodies
Chapter 2.19. On the Disclosure of Reportable Schemes
3. Income Tax
Chapter 3.1. General Provisions
Chapter 3.2. On Income
Chapter 3.3. On Deductions
Section 3.3.1. On Deductions in General
Section 3.3.2. On Investments
Section 3.3.3. On the Cost of Goods Sold
Chapter 3.4. On Inflation Adjustment
Chapter 3.5. On Credit Institutions and Insurance and Surety Companies, General Warehouses, Financial Leasing Companies, Credit Unions and Investment Funds
Chapter 3.6. On the Optional Regime for Groups of Companies
Chapter 3.7. On Coordinated Entities
Chapter 3.8. On the Regime for Agricultural, Livestock, Forestry and Fishing Activities
Chapter 3.9. On the Obligations of Legal Entities
Section 3.9.1. On Transfer Pricing Adjustments
Chapter 3.10. On the Regime of Legal Entities with Non-Profit Purposes

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Chapter 3.11. General Provisions for Individuals
Chapter 3.12. On Income from Salaries and Generally from the Provision of a Personal Subordinate Service
Chapter 3.13. On the Simplified Trust Regime
Chapter 3.14. On Income from Leasing and Generally from Granting the Use or Temporary Enjoyment of Real Estate
Chapter 3.15. On Income from the Alienation of Goods
Chapter 3.16. On Income from Interest
Chapter 3.17. On the Annual Declaration
Chapter 3.18. On Residents Abroad with Income Sourced from Wealth Located in National Territory
Chapter 3.19. On Foreign Controlled Entities Subject to Preferential Tax Regimes
Chapter 3.20. On Multinational Companies and Transactions Conducted Between Related Parties
Chapter 3.21. On Tax Incentives
Section 3.21.1. General Provisions
Section 3.21.2. On Trusts Dedicated to the Acquisition or Construction of Real Estate
Section 3.21.3. On Venture Capital Investment Trusts
Section 3.21.4. On Production Cooperative Societies
Section 3.21.5. On Personal Savings Accounts
Section 3.21.6. On the Tax Incentive for Foreign Legal Figures that Administer Private Capital Investments
Chapter 3.22. On Other Income Obtained by Individuals
Chapter 3.23. On Transitional Provisions of the Income Tax Law
4. Value Added Tax
Chapter 4.1. General Provisions
Chapter 4.2. On Alienation
Chapter 4.3. On the Provision of Services
Chapter 4.4. On the Importation of Goods and Services
Chapter 4.5. On the Obligations of Taxpayers
Chapter 4.6. On the Exportation of Goods and Services
5. Special Tax on Production and Services
Chapter 5.1. General Provisions
Chapter 5.2. On the Obligations of Taxpayers
Chapter 5.3. On the Powers of the Authorities
6. Improvement Contributions
7. Rights
8. Tax on New Automobiles
9. Federal Revenue Law
10. Hydrocarbon Revenue Law
11. Decrees, Circulars, Agreements and Other Provisions

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Chapter 11.1. On the Decree that Grants Facilities for the Payment of Income and Value Added Taxes and Partially Condoned the First of Them, which are caused by Persons Dedicating to Plastic Arts, with Works of Their Production, and that Facilitates the Payment of Taxes for the Alienation of Artistic Works and Antiques Owned by Private Parties, Published in the DOF on October 31, 1994 and Modified through the Diverses Published in the Same Dissemination Organ on November 28, 2006 and November 5, 2007
Chapter 11.2. On the Alienation of Overdue Portfolio
Chapter 11.3. On the Decree that Compiles Various Fiscal Benefits and Establishes Measures of Administrative Simplification, Published in the DOF on December 26, 2013
Chapter 11.4. On the Decree by which Fiscal Incentives are Granted to Encourage the Use of Electronic Payment Means, Published in the DOF on October 21, 2022
Chapter 11.5. On the Decree by which Support Measures for Housing and Other Fiscal Measures are Granted, Published in the DOF on March 26, 2015
Chapter 11.6. On the Operation Rules for the Application of the Tax Incentive Referenced in the Agreement by which Fiscal Incentives are Established for Gasoline and Diesel in the Fishing and Agricultural-Livestock Sectors, Published in the DOF on December 30, 2015
Chapter 11.7. On the Decree by which Fiscal Incentives are Established in the Matter of the Special Tax on Production and Services Applicable to the Fuels Indicated, Published in the DOF on December 27, 2016 and its Subsequent Modifications and on the Decree by which Fiscal Incentives are Established for the Alienation of the Fuels Mentioned in the Southern Border of the United Mexican States, Published in the DOF on December 28, 2020
Chapter 11.8. On the Decree by which Fiscal Incentives are Granted to the Taxpayers Indicated, Published in the DOF on January 8, 2019
Chapter 11.9. On the Decree of Fiscal Incentives Northern Border Region, Published in the DOF on December 31, 2018 and Modified through the Publications in the Same Dissemination Organ on December 30, 2020 and October 21, 2022, as well as on the Decree of Fiscal Incentives Southern Border Region, Published in the DOF on December 30, 2020
Chapter 11.10. On the Decree of Complementary Fiscal Incentives for Automotive Fuels, Published in the DOF on March 4, 2022
12. On the Provision of Digital Services
Chapter 12.1. On Residents Abroad who Provide Digital Services to Recipients Located in National Territory
Chapter 12.2. On Digital Intermediation Services Between Third Parties
Chapter 12.3. On Individuals who Sell Goods, Provide Services, Grant Accommodation or the Use or Temporary Enjoyment of Goods through the Use of Technological Platforms
Transitory Provisions
Glossary
For a better understanding of what is established in this Resolution and its Annexes, the following glossary of acronyms and definitions is compiled:

I. AUTHORITY ACRONYMS:

AGACE. General Administration of Foreign Trade Audit.
AGAFF. General Administration of Federal Fiscal Audit.
a) ADAF. Disaggregated Administration of Fiscal Audit.
AGCTI. General Administration of Communications and Information Technologies.
a) ACSMC. Central Administration of Security, Monitoring and Control.

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AGGC. General Administration of Large Taxpayers.
a) ACFGCD. Central Administration of Audit for Diverse Large Taxpayers. b) ACFI. Central Administration of International Audit. c) ACFPT. Central Administration of Transfer Pricing Audit. d) ACAJNGC. Central Administration of Legal Support and Normativity for Large Taxpayers. e) ACPPFGC. Central Administration of Planning and Programming of Audit for Large Taxpayers. f) ACAJNI. Central Administration of Legal Support and International Normativity. g) ACFGS. Central Administration of Audit for Groups of Companies.
AGH. General Administration of Hydrocarbons.
a) ACPPH. Central Administration of Planning and Programming of Hydrocarbons. b) ACVH. Central Administration of Hydrocarbon Verification. c) ACAJNH. Central Administration of Legal Support and Normativity of Hydrocarbons. d) ACCH. Central Administration of Hydrocarbon Contentious Matters.
AGJ. General Legal Administration.
a) ACNII. Central Administration of Normativity in Internal Taxes. b) ADJ. Disaggregated Legal Administration.
AGR. General Revenue Administration.
a) ADR. Disaggregated Revenue Administration.
AGSC. General Taxpayer Services Administration.
a) ADSC. Disaggregated Taxpayer Services Administration. b) ACGSTME. Central Administration of Management of Services and Procedures with Electronic Means.

II. ACRONYMS:

CESD. Special Certificate of Digital Seal.
CFDI. Digital Fiscal Receipt via Internet or Electronic Invoicing.
CFF. Federal Tax Code.
CLABE. Standardized 18-Digit Banking Key.
CNBV. National Banking and Securities Commission.
CONAGUA. National Water Commission.
CONSAR. National Commission of the Retirement Savings System.
CSD. Digital Seal Certificate.
CURP. Unique Population Registry Key of 18 Positions.
DIEMSE. Information Declaration of Manufacturing, Maquiladora and Export Service Companies.
DIM. Multiple Information Declaration.
DIOT. Information Declaration of Operations with Third Parties.
DOF. Official Gazette of the Federation.
DPA's. Rights, Products and Fees.
FATCA. Foreign Account Tax Compliance Act.
FCF. Format for Payment of Federal Contributions.
FED. Electronic Refund Format.

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FMP. Mexican Oil Stabilization and Development Fund.
FPDPA. Format for Payment of Rights, Products and Fees.
IAEEH. Tax on the Activity of Exploration and Extraction of Hydrocarbons.
IDE. Tax on Cash Deposits.
IEPS. Special Tax on Production and Services.
IMSS. Mexican Institute of Social Security.
INDEP. Institute to Return to the People What Was Stolen.
INM. National Institute of Migration.
INPC. National Consumer Price Index.
ISAN. Tax on New Automobiles.
ISR. Income Tax.
ISSSTE. Institute of Social Security and Social Services for State Workers.
IVA. Value Added Tax.
LCO. List of Obligated Taxpayers.
LFD. Federal Rights Law.
LIF. Federal Revenue Law for the Fiscal Year 2023.
LISH. Hydrocarbon Revenue Law.
LRFC. List of Taxpayers Registered and Not Cancelled in the Federal Taxpayer Registry.
OCDE. Organisation for Economic Co-operation and Development.
PCCFDI. Certification Provider of Digital Fiscal Receipt via Internet.
PCECFDI. Certification Provider of Issuance of Digital Fiscal Receipt via Internet.
PCGCFDISP. Certification and Generation Provider of Digital Fiscal Receipt via Internet for the Primary Sector.
PCRDD. Certification Provider of Reception of Digital Documents.
PENSIONISSSTE. National Pension Fund for State Service Workers.
RFA Sector Primario. Resolution of Administrative Facilities for the Primary Sector in Force.
RFC. Federal Taxpayer Registry.
RGCE. General Rules of Foreign Trade.
RIF. Fiscal Incorporation Regime.
RISAT. Internal Regulations of the Tax Administration Service.
RMF. Fiscal Miscellaneous Resolution.
SAT. Tax Administration Service.
SENEAM. Services for Navigation in Mexican Airspace.
SIPRED. System for Presentation of Financial Statements Audit for Tax Purposes.
SIRALAB. Laboratory Analysis Reception System.
SOCAP. Savings and Loan Cooperative Society.
TESOFE. Federal Treasury.
UDI. Investment Unit.
UMA. Measure and Update Unit.

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III. DEFINITIONS:

Password. Confidential Enhanced Electronic Identification Key.
DeclaraNOT. Information Declaration of Notaries Public and other Public Officials.
Decree IEPS fuels. Decree by which Fiscal Incentives are Established in the Matter of the Special Tax on Production and Services Applicable to the Fuels Indicated, Published in the DOF on December 27, 2016 and its Subsequent Modifications.
Decree IEPS fuels southern border. Decree by which Fiscal Incentives are Established for the Alienation of the Fuels Mentioned in the Southern Border of the United Mexican States, Published in the DOF on December 28, 2020.
Decree Northern Border Region. Decree of Fiscal Incentives Northern Border Region, Published in the DOF on December 31, 2018 and Modified through the Publications in the Same Dissemination Organ on December 30, 2020 and October 21, 2022.
Decree Southern Border Region. Decree of Fiscal Incentives Southern Border Region, Published in the DOF on December 30, 2020.
e.firma. Valid Advanced Electronic Signature Certificate.
Free Writing. That which meets the requirements established by Article 18 of the CFF.
SAT Portal and Ministry Portal. Those located at the electronic addresses www.sat.gob.mx and www.shcp.gob.mx, respectively.
Ministry. Ministry of Finance and Public Credit.

Unless expressly stated otherwise, when a rule or Annex number is indicated, it will be understood to refer to the rules or Annexes of this Resolution. Likewise, by SAT Portal it will be understood the Portal of Procedures and Services, as well as the Tax Mailbox.
The epigraphs, as well as any reference to applicable legislation that appears at the end of each rule, are merely illustrative and confer no right whatsoever.

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III. When, from the analysis of the clarification request and the documentation attached, the clarification is deemed appropriate, the SAT will proceed to remove the taxpayer's data published on its Portal, within a period of five days counted from the day following the receipt of the clarification request.

Without prejudice to what is provided in fractions II and III of this rule, the SAT will carry out quarterly updates of the data published on its Portal.

CFF 69
Publication of taxpayers

1.3. For the purposes of Article 69, twelfth paragraph, fraction III of the CFF, the SAT will only publish taxpayers who, in addition to being unlocated, present systematic non-compliance with their tax obligations.

CFF 69
Presumption of non-existent or simulated operations and procedure to rebut the facts that determined such presumption

1.4. For the purposes of Article 69-B, second paragraph of the CFF, regarding notification via the tax mailbox, when tax authorities presume the non-existence or simulation of operations supported by fiscal receipts issued by taxpayers, they will notify an individual letter informing each taxpayer found in such situation.

Likewise, the tax authority will issue global letters containing the list of taxpayers who are presumed to be in the circumstances established in Article 69-B, first paragraph of the CFF, so that they are notified through the SAT Portal and in the DOF, in accordance with what is provided in the second paragraph of the cited article, in relation to what is established in numeral 69, first paragraph of the CFF Regulations.

Taxpayers may state what is convenient for their rights and provide the documentation and information they consider relevant to rebut the facts made known in the letter containing the presumption of non-existence of operations, within a period of fifteen days, computed from the last of the notifications that have been carried out, which is the publication carried out through the DOF; in terms of Article 69-B, second paragraph of the CFF.

This, observing what is provided for such effect by the procedure sheet 156/CFF Report and documentation that the manifestation with which the presumption of Article 69-B of the Federal Tax Code must contain, contained in Annex 1-A.

CFF 69-B
Procedure to prove that goods were actually acquired or services received that support the fiscal receipts

1.5. For the purposes of Article 69-B, antepenultimate paragraph of the CFF, natural and legal persons who have given any fiscal effect to the CFDIs issued by taxpayers included in the definitive list referred to in the fourth paragraph of the said article, may prove that they actually acquired the goods or received the services that support said receipts, or correct their tax situation within a period of thirty days following the publication of the list in the DOF and on the SAT Portal, this in accordance with procedure sheet 157/CFF Report and documentation that taxpayers referred to in rule 1.5 must present to prove that they actually received the services or acquired the goods that support the fiscal receipts issued to them or that they corrected their tax situation, contained in Annex 1-A.

The authority may request additional information or documentation, in order to resolve what is legally appropriate. The taxpayer will have a period of ten days counted from the next business day after the notification of the request has taken effect, to provide the requested information and documentation, this period may be extended by ten more days, provided that the taxpayer presents their request within the initial period of ten days.

After the period referred to in the previous paragraph has elapsed, in case the taxpayer does not provide the required information and documentation, or if it is provided incomplete, the authority will evaluate their situation only with the evidence provided and resolve what is legally appropriate.

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The maximum period that the authority will have to resolve whether the taxpayer proved that they actually acquired the goods or received the services that support said receipts, will be thirty days counted from the day they present their clarification request, or from when the request for information is deemed fulfilled.

CFF 69-B
Place and form for presenting documentation

1.6. For the purposes of Article 32, fraction II of the RISAT, the presentation of documents that must be made before the administrative units of the SAT, will be done through the tax service modules of any ADSC, complying with the presentation instructions indicated in the said modules, unless a different procedure is established in this Resolution.

When it concerns procedures for which there is no electronic means or format for presentation or concerning subjects who are not obliged to register in the RFC, and regardless of the different locations of the central administrations of each General Administration, indicated in Annex 23, the documents and information necessary for their attention must be presented in accordance with the following:

I. In the case of taxpayers under the competence of the AGGC, before said administrative unit at Avenida Hidalgo number 77, Module III, ground floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P. 06300, Mexico City.

II. In the case of procedures for taxpayers under the competence of the AGH, before said administrative unit at Avenida Hidalgo, number 77, Module III, ground floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P. 06300, Mexico City.

III. In the case of procedures under the competence of the AGACE, before said administrative unit at Avenida Hidalgo, number 77, Module III, ground floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P. 06300, Mexico City.

When this Resolution establishes that for the carrying out of a procedure or the provision of a service it is necessary to have a prior appointment, applicants can register it on the SAT Portal or on the Portal www.gob.mx.

When in the request or generation of appointments, the SAT detects acts identified as business management, it will apply measures to prevent and mitigate such activities.

Taxpayers who must present procedures or means of defense before the SAT, through digital document, will send them through the SAT Portal.

In the case of procedures or means of defense in which the last day of the period or with a determined date the SAT Portal is disabled due to some contingency, the period will be extended until the next business day when said Portal is available.

For the purposes of Annex 1-A, the procedures described therein may be presented before the competent authority through the means and in the terms that were established prior to the indication of presentation of these through the tax mailbox, and when it concerns new procedures, through a free-form letter before any ADSC. This, until the SAT makes known on its Portal the formats that must be used for such purposes.

Promotions and procedures of subjects who are not obliged to register in the RFC, as well as those who are not obliged to process the e.signature and those that are presented before the tax authorities of the federative entities, will be carried out through a free-form letter before the administrative unit of the SAT or of the federative entity that corresponds.

CFF 18, 18-A, 22, 23, 31, RISAT 32
Protection of personal data

1.7. The personal data collected through requests, notices, declarations and other manifestations, whether printed or by electronic means referred to in Annex 1, are incorporated, protected and treated in the SAT's personal data systems in accordance with tax provisions and in matters of protection of personal data in possession of obligated subjects, with the purpose of exercising the powers conferred on the tax authority and can only be transmitted in the terms of the exceptions established in Article 69 of the CFF, in addition to those provided in other legal frameworks.

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Natural persons, for the purpose of exercising their rights of access, rectification, cancellation and opposition, may go to any ADSC, or do so through the SAT Portal, with their RFC key and Password, in order to update the corresponding information.

CFF 69
Requirements of procedures

1.8. In order to facilitate the compliance of taxpayers' obligations, the tax procedure sheets are made known in Annex 1-A. These procedure sheets, unless expressly stated, do not exempt from complying with the requirements indicated in the applicable tax provisions.

When on the SAT Portal or on the Internet page of the Secretariat, requirements different from those established in this Resolution are established in favor of taxpayers for the carrying out of some procedure, they may apply in substitution of what is indicated in the cited Resolution, what is provided in said Portal and page for the corresponding procedure.

Likewise, the SAT will make known on its Portal in advance and solely for informative purposes, rules of a general nature that facilitate the compliance of taxpayers' tax obligations. The benefits contained in said rules will be applicable from when they are made known on the SAT Portal, unless an express date is indicated for such purposes.

Annexes of the RMF

1.9. For the purposes of this RMF, the following Annexes form part of it:

I. Annex 1, which contains the official forms approved by the SAT.

II. Annex 1-A, of tax procedures.

III. Annex 2, which contains the optional deduction percentages applicable to taxpayers who have a concession, authorization or permit for public works.

IV. Annex 3, with the non-binding criteria of the tax provisions issued in accordance with Article 33, fraction I, subsection h) of the CFF.

V. Annex 5, which contains the updated amounts established in the CFF.

VI. Annex 6, Catalog of Economic Activities, which contains the catalog referred to in Articles 82, fraction II, subsection d) of the CFF and 45, last paragraph of its Regulations.

VII. Annex 7, which compiles the normative criteria in matters of internal taxes, issued in accordance with Articles 33, penultimate paragraph and 35 of the CFF.

VIII. Annex 8, which contains the rates applicable to provisional payments, withholdings and calculation of the tax.

IX. Annex 9, by which the Table referred to in rule 3.15.1. of the Miscellaneous Fiscal Resolution for 2022 is made known, for the option of updating deductions indicated in Article 121 of the ISR Law.

X. Annex 11, which is integrated by the following Sections:

A. Catalog of product type keys.

B. Catalogs of keys for generic names of alcoholic beverages and brands of rolled tobacco.

C. Catalog of entity federative keys.

D. Catalog of alcoholic graduation keys.

E. Catalog of packaging keys.

F. Catalog of unit of measure keys.

G. Rectifications.

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XI. Annex 12, which contains the federative entities and municipalities that have celebrated with the Federation an agreement of administrative collaboration in federal tax matters, for the purposes of payment of fees.

XII. Annex 13, which contains the geographic areas designated for the preservation of wild flora and fauna.

XIII. Annex 14, which contains the list of civil organizations and trusts authorized to receive deductible donations for ISR.

XIV. Annex 15, regarding ISAN.

XV. Annex 16, which contains the integration and characteristics instructions, the guide formats for the presentation of the financial statements report for tax purposes issued by an enrolled public accountant, and the questionnaires related to the review carried out by the public accountant, for the fiscal year 2022, using the 2022 report presentation system (SIPRED 2022).

XVI. Annex 16-A, which contains the integration and characteristics instructions, the guide formats for the presentation of the financial statements report for tax purposes issued by an enrolled public accountant, for the fiscal year 2022, using the 2022 report presentation system (SIPRED 2022).

XVII. Annex 17, of Authorized Service Providers and the Certifying Bodies for Games with Bets and Raffles.

XVIII. Annex 19, which contains the updated amounts established in the Federal Law of Fees.

XIX. Annex 20, Electronic Means.

XX. Annex 22, which contains the cities that comprise two or more Municipalities, according to the National Urban System 2018, elaborated by the Secretariat of Agrarian, Territorial and Urban Development, the Secretariat of the Interior and the General Secretariat of the National Council of Population.

XXI. Annex 23, which contains the address of the SAT Administrative Units.

XXII. Annex 24, which refers to Accounting in Electronic Means.

XXIII. Annex 25, which contains the Agreement between the Secretariat of Finance and Public Credit and the Department of the Treasury of the United States of America to improve international tax compliance including regarding FATCA and the Additional Provisions applicable for the generation of information regarding the accounts and payments referred to in Section I, subsection a) of said Annex.

XXIV. Annex 25-Bis, which comprises the following items:

General Obligations and Procedures for Identification and Reporting of Reportable Accounts.
Additional provisions applicable for the generation of information regarding the accounts and payments referred to in the First Part of said Annex.

XXV. Annex 26, which refers to Security Codes in cigarette packs.

XXVI. Annex 27, which contains the updated fees of the Hydrocarbon Exploration Right and the Tax on the Activity of Exploration and Extraction of Hydrocarbons established by the Hydrocarbon Revenue Law and its Regulations.

XXVII. Annex 28, which contains the obligations and requirements of issuers of electronic wallets used in the acquisition of fuels for maritime, aerial and land vehicles and of food vouchers.

XXVIII. Annex 29, which contains additional technical normative documents to Annex 20, which PCCFDI must observe, and the infringement circumstances that these providers may commit.

XXIX. Annex 30 Technical specifications of functionality and security of equipment and computer programs to carry out volumetric controls of hydrocarbons and petroleum products.

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XXX. Annex 31 Of the services of verification of the correct operation and functioning of the equipment and computer programs to carry out volumetric controls and of the certificates that are issued.

XXXI. Annex 32 Of the services of issuance of reports that determine the type of hydrocarbon or petroleum product, of which it is a matter, and the octane in the case of gasoline, and of the reports that are issued.

CFF 28, 31, 32, 33, 35, 81, 82, LISR 5, 121, 178, RCFF 45, RMF 2023 3.5.8., 3.15.1.
References to Mexico City and to the Boroughs

1.10. For the purposes of Articles 18, second paragraph, fraction I, 29-A, first paragraph, fractions I and III, as well as 31 of the CFF, the references that taxpayers make to the Federal District and to the Delegations in the promotions, digital fiscal receipts by Internet, declarations, notices or reports that they present before the tax authorities, will be understood as made to Mexico City and to the Boroughs, respectively and such situation will not be considered an infringement of tax provisions.

CFF 18, 29-A, 31, 81, 82, 83, 84
Presumption of improper transmission of the right to decrease fiscal losses.
Procedure to rebut the facts that led the authority to notify them

1.11. For the purposes of Article 69-B Bis, fourth, fifth and seventh paragraphs of the CFF, taxpayers will provide the documentation and information they consider relevant to rebut the notified facts, observing for such purposes what is provided in procedure sheet 276/CFF Documentation and information to rebut the presumption of the improper transmission of the right to decrease fiscal losses established in Article 69-B Bis of the CFF, contained in Annex 1-A.

CFF 69-B Bis
Information and documentation provided by the third-party fiscal collaborator

1.12. For the purposes of Article 69-B Ter of the CFF, the third-party fiscal collaborator will inform the tax authority about the issuance, alienation or acquisition of CFDIs that support non-existent operations, through the SAT Portal, must indicate their full name, contact phone and email, as well as the name, trade name or corporate name and RFC key of the taxpayer whose information they provide.

The information provided by the third-party fiscal collaborator must be sufficient to prove, directly or indirectly, the absence of assets, personnel, infrastructure or material capacity of the taxpayer who is reported and who carried out the issuance, alienation or acquisition of fiscal receipts that support non-existent operations, must narrate the facts with which they explain in detail the scheme or schemes of operation of the taxpayer, and precisely indicate what position they occupy with respect to other taxpayers involved in said scheme, indicating also the circumstances of manner, time and place.

The third-party fiscal collaborator will attach, through the email denuncias@sat.gob.mx, within a period not greater than five business days, the electronic file containing the documentation related to the information they provide, in which they illustrate the operation scheme used by the taxpayer they report, indicating the assigned folio number.

In case of not attaching the documentation referred to in the previous paragraph, within the period established in this, the information provided will not be processed; however, once they have the documentation they consider appropriate, they can inform the tax authority again and a new folio number will be assigned to them.

The tax authority may request additional information and/or documentation from the third-party fiscal collaborator, in order to verify what is reported by them; for such effect, said third party will have a maximum period of ten business days to attend the request.

When the third-party fiscal collaborator does not comply with everything provided in the previous paragraphs of this rule, does not resolve the request for additional information or fails to be contacted by the tax authority, the information will be deemed not presented.

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The fact that a third-party fiscal collaborator has provided information and documentation that may be used by the tax authority in a procedure of Article 69-B of the CFF or to motivate the resolution that is reached within said procedure, does not generate the right to be informed of the acts issued within the same, with the exception of the information that is published in the DOF, which constitutes public information.

CFF 69-B, 69-B Ter

Title 2. Federal Tax Code
Chapter 2.1. General Provisions

Collection of fiscal credits determined by federal authorities

2.1.1. For the purposes of Article 4, penultimate and last paragraphs of the CFF, federal authorities that remit fiscal credits to the SAT and non-tax federal administrative authorities that remit credits derived from non-tax federal administrative fines to the federative entities coordinated with the Secretariat in terms of Article 13 of the Fiscal Coordination Law for their collection, through the administrative execution procedure, must send the document determining the fiscal credit and its notification receipt in original, in certified copy or in digital document with electronic signature of the authorized official, complying with the integrity and authorship requirements established in Article 17-I of the CFF and in rule 2.9.3., within a maximum period of one year, counted from the date when said credit is final, unpaid, and unguaranteed, and, in addition, comply with the following requirements:

I. Identification and location.

a) Name, corporate name or trade name of the debtor and, if applicable, of the legal representative.

b) RFC key of the debtor with homoclave.

c) Tax domicile of the debtor in national territory: street, exterior number, interior number, neighborhood, locality, federative entity, postal code and municipality or borough, as applicable.

If the issuing authority has additional data that allow the location of the debtor or their assets, they must provide them to the SAT authorities or of the federative entities, as applicable.

II. Determination of the fiscal credit.

a) Authority that determines the fiscal credit.

b) The document determining the fiscal credit, with the signature of the official who issued it, in a single copy for each sanctioned person, in original or in certified copy or in digital document with electronic signature of the authorized official.

c) Resolution number.

d) Date of determination of the fiscal credit.

e) Concept(s) by which the fiscal credit originated.

f) Amount of the fiscal credit. In the case of sanctions determined in UMA or in any other conventional form, its equivalent amount in pesos must be indicated, performing the necessary arithmetic operations in accordance with the procedures contained in the law that establishes the sanctions.

g) Date on which the payment should have been made. Does not apply to sanctions.

h) Fines issued by federal authorities or by non-tax federal administrative authorities, which have a specific destination or are participable with third parties, must be remitted for collection to the SAT.

Fines issued by federal authorities or by non-tax federal administrative authorities, which do not have a specific destination or are not participable with third parties, must be remitted for collection to the federative entities coordinated with the Secretariat in terms of Article 13 of the Fiscal Coordination Law.

i) Notification receipt and summons, if applicable, of the document determining the fiscal credit, in original or in certified copy.

Tuesday, December 27, 2022 OFFICIAL GAZETTE 71

Determining resolutions must properly identify the type of concept, that is, indicate whether they come from contributions, their accessories, revenues, or liability statements; whether it is an economic sanction, fine, as well as the amount owed by each of the sanctioned parties, and, for the purposes of the first paragraph of Article 21 of the CFF, the date or month and year in which each debtor was required to make the payment for the proper determination of the corresponding surcharges and updates must be specified.

The resolutions referred to in the preceding paragraph must also contain the requirements established in fraction I of this rule for each of the sanctioned parties, and, for the purposes of the first paragraph of Article 21 of the CFF, the date or month and year in which each debtor was required to make the payment must be specified. The SAT and the coordinated federal entities, as applicable, may return said documents within a period not exceeding ten business days from their receipt, in order for the issuing authority to remedy the omissions.

In the case of fines and damage repair imposed by the Federal Judiciary or the Federal Administrative Justice Tribunal, which are sent to the SAT for collection, the data of the key in the RFC with homoclave; CURP or date of birth; full name, trade name or corporate name of the debtor and, if applicable, of the legal representative, as well as their address, specifying street, exterior number, interior number, neighborhood, locality, postal code, municipality or borough, and federal entity, or that address where the sanctioned party can be located, must be provided, understanding that when it comes to public officials, the fine must be determined against the natural person who committed the offense. In the event that the imposing authority does not provide the requirements indicated, the SAT and the federal entities may return the resolution within the period indicated in the preceding paragraph, in order for the issuing authority to remedy the omissions.

The data of the charge of the public official will be considered as additional information for the identification of the debtor in the fine collection process.

For the purposes of what is stated in the first and second paragraphs of Article 146-A of the CFF, the SAT and federal administrative authorities may coordinate for the receipt, control, and accounting write-off of those debts whose amount is less than or equal to the equivalent in national currency to 200 UDIS.

In cases where the sanctioned party intends to pay the debts before the issuing authority and these have already been sent to the SAT for collection, the authority will inform the debtor that the payment must be made through FCF (capture line) which is obtained through the SAT Portal, or they may opt to go to the SAT offices for its generation.

For federal non-tax administrative fines that are sent to the federal entities, the requirements contained in subsection b) of fraction I above may be optionally requested in case such information is available. Likewise, the requirement of fraction II, subsection h) of this rule, will not be applicable to the fines referred to in this paragraph.

CFF 4, 17-D, 17-I, 21, 146-A, Ley de Coordinación Fiscal 13, RMF 2023 2.1.40., 2.9.3.

Broad information exchange agreement

2.1.2. For the purposes of Articles 9, third paragraph of the CFF; 5, fifth and seventeenth paragraphs, 26, second paragraph, 28, fraction XXIII, 60, first paragraph, fraction III, 161, eighteenth paragraph, 176, eighth paragraph, 183, third paragraph and 205 of the ISR Law; 272 and 274 of the Regulations of the ISR Law, and First of the Decree by which tax incentives are granted to the taxpayers indicated, published in the DOF on January 8, 2019 and reformed by Decree published in the DOF on December 23, 2021; as well as rules 3.1.4., 3.1.21., first paragraph, fraction I, 3.3.1.27., first paragraph, fraction II, 3.18.3., first paragraph, fraction V, 3.18.19., first paragraph, fraction III, 3.18.21., first paragraph, fraction I, 3.18.23., second paragraph, 3.18.33., first paragraph, fraction III, 3.19.1., 5.1.10., second paragraph and 11.8.2., it will be understood that a country or jurisdiction has in force a broad information exchange agreement with Mexico, in any of the following circumstances:

72 OFFICIAL GAZETTE Tuesday, December 27, 2022

I. When the country or jurisdiction in question has in force an information exchange agreement with Mexico; said agreement contains provisions identical or substantially similar or analogous to the Model Agreement on Tax Information Exchange, prepared by the Working Group of the OECD Global Forum on Effective Exchange of Information, and said country or jurisdiction effectively exchanges information with Mexico.

It will be understood that the following countries and jurisdictions update the circumstance established in this fraction:

a) From January 18, 1990, United States of America.

b) From January 1, 1993 to December 31, 2007, Canada.

c) From January 1, 2011, Bermuda and Commonwealth of the Bahamas.

d) From February 4, 2011, Netherlands Antilles.

e) From March 3, 2012, Cook Islands.

f) From March 4, 2012, Isle of Man.

g) From March 9, 2012, Cayman Islands.

h) From March 22, 2012, Jersey.

i) From March 24, 2012, States of Guernsey.

j) From July 18, 2012, Independent State of Samoa.

k) From August 9, 2012, Belize.

l) From January 1, 2013, Republic of Costa Rica.

m) From July 24, 2014, Principality of Liechtenstein.

n) From August 27, 2014, Gibraltar.

o) From September 1, 2014, Aruba.

p) From January 1, 2016, Saint Lucia.

II. When the country or jurisdiction in question has in force a treaty to avoid double taxation with Mexico; said treaty contains an article identical or substantially similar or analogous to Article 26 of the Model Tax Convention on Income and Wealth, as referred to in the update adopted by the OECD Council on July 15, 2005, and said country or jurisdiction effectively exchanges information with Mexico.

In the event that the country or jurisdiction in question has in force a treaty to avoid double taxation and effectively exchanges information with Mexico, but said treaty does not contain an article identical or substantially similar or analogous to the article cited in the preceding paragraph, it will be understood that said country or jurisdiction has in force a broad information exchange agreement with Mexico, provided that the tax authorities of said country or jurisdiction have publicly stated that they adopted the update mentioned in the preceding paragraph in the application of the article on information exchange of the referred treaty.

It will be understood that the following countries and jurisdictions update the circumstance established in this fraction:

a) From January 1, 1992 to December 31, 2007, Canada regarding the Agreement between the Government of the United Mexican States and the Government of Canada to Avoid Double Taxation and Prevent Fiscal Evasion in Matters of Income Taxes, published in the DOF on July 17, 1992.

b) From January 1, 1993, Kingdom of Sweden and French Republic.

c) From January 1, 1994, United States of America.

d) From April 1, 1994, United Kingdom of Great Britain and Northern Ireland.

e) From January 1, 1995, Kingdom of Spain and Kingdom of the Netherlands.

f) From January 1, 1996, Republic of Korea, Republic of Singapore and Italian Republic.

Tuesday, December 27, 2022 OFFICIAL GAZETTE 73

g) From January 1, 1997, Japan and Kingdom of Norway.

h) From January 1, 1998 to December 31, 2010, Kingdom of Belgium.

i) From January 1, 1999, Republic of Finland.

j) From January 1, 2000, State of Israel and Republic of Chile, the first until December 31, 2010.

k) From January 1, 2001, Republic of Ecuador.

l) From January 1, 2002, Portuguese Republic and Romania.

m) From January 1, 2003, Czech Republic.

n) From January 1, 2007, Federative Republic of Brazil and People's Republic of China.

o) From August 1, 2007, New Zealand.

p) From January 1, 2008, Canada regarding the Agreement between the Government of the United Mexican States and the Government of Canada to Avoid Double Taxation and Prevent Fiscal Evasion in Matters of Income Taxes, published in the DOF on June 20, 2007, and Slovak Republic.

q) From April 10, 2008, Australia.

r) From January 1, 2009, Russian Federation and Republic of Iceland.

s) From January 1, 2010, Barbados and Federal Republic of Germany.

t) From January 1, 2011, Swiss Federal Council, Kingdom of Denmark, Republic of Austria, Republic of India, Republic of Panama, Republic of Poland, Republic of South Africa, Hellenic Republic and Oriental Republic of Uruguay.

u) From December 31, 2011, Republic of Hungary.

v) From January 1, 2012, Grand Duchy of Luxembourg.

w) From January 1, 2013, Kingdom of Bahrain, Republic of Lithuania and Ukraine.

x) From January 1, 2014, State of Kuwait, State of Qatar, Hong Kong, Republic of Colombia, Republic of Estonia and Republic of Latvia.

y) From January 1, 2015, United Arab Emirates and Republic of Malta.

z) From January 1, 2016, Republic of Turkey.

aa) From January 1, 2018, Argentine Republic.

bb) From January 1, 2019, Jamaica, Kingdom of Saudi Arabia and Republic of the Philippines.

cc) From January 1, 2020, Republic of Costa Rica and Republic of Indonesia.

dd) From January 1, 2022, Republic of Peru.

III. When in the country or jurisdiction in question the Convention on Mutual Administrative Assistance in Tax Matters and its Protocol, published in the DOF on August 27, 2012, have taken effect, and said country or jurisdiction effectively exchanges information with Mexico.

It will be understood that the following countries and jurisdictions update the circumstance established in this fraction:

a) From January 1, 2013, Australia, Greenland, Faroe Islands, Kingdom of Denmark, Kingdom of Norway, Kingdom of Sweden, United Kingdom of Great Britain and Northern Ireland, Republic of Korea, Republic of Slovenia, Republic of Finland, Republic of Georgia, Republic of Iceland, Republic of Moldova, Republic of Poland, French Republic, Italian Republic, and Republic of India.

74 OFFICIAL GAZETTE Tuesday, December 27, 2022

b) From January 1, 2014, Aruba, Belize, Curaçao, Saint Martin Island, Turks and Caicos Islands, Japan, Montserrat, Kingdom of Spain, Kingdom of the Netherlands, Republic of Albania, Republic of Costa Rica, Republic of Ghana, Republic of Ireland, Republic of Malta, Argentine Republic, Hellenic Republic, and Ukraine.

c) From January 1, 2015, Anguilla, Bermuda, Canada, Gibraltar, Grand Duchy of Luxembourg, Guernsey, Cayman Islands, Isle of Man, British Virgin Islands, Jersey, New Zealand, Republic of Austria, Republic of Colombia, Republic of Croatia, Republic of Estonia, Republic of Latvia, Republic of Lithuania, Republic of South Africa, Republic of Tunisia, Czech Republic, Slovak Republic and Romania.

d) From January 1, 2016, Russian Federation, Kingdom of Belgium, Republic of Azerbaijan, Republic of Cameroon, Republic of Cyprus, Republic of Hungary, Republic of Indonesia, Republic of Kazakhstan, Republic of Mauritius, Republic of Seychelles, Federal Republic of Germany, Federal Republic of Nigeria, Portuguese Republic and Most Serene Republic of San Marino.

e) From January 1, 2017, Barbados, State of Israel, Independent State of Samoa, Niue, Principality of Andorra, Principality of Liechtenstein, Kingdom of Saudi Arabia, Republic of Bulgaria, Republic of Chile, Republic of Nauru, Republic of Senegal, Republic of Singapore, Republic of Uganda, Federative Republic of Brazil, Oriental Republic of Uruguay, People's Republic of China, Saint Kitts and Nevis and Saint Vincent and the Grenadines.

f) From January 1, 2018, Swiss Federal Council, Cook Islands, Malaysia, Principality of Monaco, Republic of Guatemala, Republic of Panama, Republic of the Marshall Islands, Islamic Republic of Pakistan, Lebanese Republic and Saint Lucia.

g) From January 1, 2019, Commonwealth of the Bahamas, United Arab Emirates, State of Kuwait, Grenada, Hong Kong, Macao, Kingdom of Bahrain, Republic of Turkey and Republic of Vanuatu.

h) From January 1, 2020, Antigua and Barbuda, Brunei Darussalam, Commonwealth Dominica, State of Qatar, Jamaica, Kingdom of Morocco, Republic of El Salvador, Republic of Serbia, Republic of Ecuador and Dominican Republic.

i) From January 1, 2021, Mongolia, Montenegro, Republic of Armenia, Republic of Cabo Verde, Republic of North Macedonia, Republic of Kenya and Sultanate of Oman.

j) From January 1, 2022, Bosnia and Herzegovina, Kingdom of Eswatini, Hashemite Kingdom of Jordan, Republic of Botswana, Republic of Liberia, Republic of Namibia, Republic of Paraguay and Republic of Peru.

k) From January 1, 2023, Kingdom of Thailand, Republic of Maldives, Republic of Rwanda and Islamic Republic of Mauritania.

For the purposes of Article 13, paragraph 7 of the Agreement between the Government of the United Mexican States and the Swiss Federal Council to Avoid Double Taxation in Matters of Income Taxes and its Protocol, published in the DOF on October 24, 1994, updated by the Protocol modifying them, published in the DOF on December 22, 2010, and of Article XIV, paragraph 1, subsection A of the Protocol of the Agreement between the United Mexican States and the Kingdom of the Netherlands to Avoid Double Taxation and Prevent Fiscal Evasion in Matters of Income Taxes, published in the DOF on December 31, 1994, updated by the Protocol modifying them, published in the DOF on December 29, 2009, the reference made in said international instruments to Annex 10 of the then current RMF, shall be understood to be made to this rule.

CFF 9, LISR 5, 26, 28, 60, 161, 176, 183, 205, RLISR 272, 274, Decree DOF 08/01/2019 First, Decree DOF 23/12/2021 First, RMF 2023 3.1.4., 3.1.21., 3.3.1.27., 3.18.3., 3.18.19., 3.18.21., 3.18.23., 3.18.33., 3.19.1., 5.1.10., 11.8.2., Convention and Protocol DOF 24/10/1994, Convention DOF 31/12/1994, Protocol DOF 29/12/2009, Protocol DOF 22/12/2010, Convention and Protocol DOF 27/08/2012

Tuesday, December 27, 2022 OFFICIAL GAZETTE 75

Tax residence certificate

2.1.3. For the purposes of Article 9 of the CFF, in the tax residence certificate in Mexico, the tax authority certifies that the taxpayer is a tax resident in national territory.

The aforementioned certificate will be requested in terms of the procedure form 6/CFF Request for residence certificate for tax purposes, contained in Annex 1-A.

CFF 9

Option for natural persons to consider their home as their tax domicile

2.1.4. For the purposes of Article 10 of the CFF, natural persons may consider their home as their tax domicile, when:

I. They carry out agricultural, livestock, fishing or forestry activities, in substitution of that indicated in Article 10, first paragraph, fraction I, subsection a) of the CFF.

II. They do not carry out business or professional activities, in substitution of that indicated in Article 10, first paragraph, fraction I, subsection b) of the CFF.

CFF 10

Tax domicile of natural persons residing abroad

2.1.5. For the purposes of Article 10, first paragraph, fraction I of the CFF, natural persons residing abroad without a permanent establishment in national territory who receive income from the alienation or leasing of real estate located in national territory, may consider as their tax domicile, the address of the person residing in national territory who acts on their behalf or for their account.

CFF 10

Non-working days

2.1.6. For the purposes of Article 12, first and second paragraphs of the CFF, the following shall apply:

I. April 6 and 7, as well as November 2, 2023 are non-working days for the SAT.

During these periods and days, legal deadlines and terms corresponding to acts, procedures, and processes that are processed before the administrative units of the SAT will not be counted, this without prejudice to the personnel covering guard duties and who are necessary for the operation and continuity in the exercise of powers in accordance with Articles 13 of the CFF and 18 of the Customs Law.

II. State and municipal authorities that act as coordinated in fiscal matters in terms of Articles 13 and 14 of the Fiscal Coordination Law, may consider the non-working days indicated in this rule, provided that they make them known as such in their official organ or means of dissemination, in accordance with the legal and administrative provisions governing them.

CFF 12, 13, Customs Law 18, Fiscal Coordination Law 13, 14

Document reception hours

2.1.7. For the purposes of Article 7 of the Regulations of the CFF, the following shall apply:

The document reception hours in the clerk's office of the administrative units of the SAT that have the status of tax authorities are from 8:00 to 14:30 hours, unless otherwise expressly regulated in the RGCE.

Regarding promotions that must be submitted through the tax mailbox, when the taxpayer makes use of it on a non-working day, the promotions will be considered received at the first hour of the next working day.

The federated entities coordinated in terms of Article 13 of the Federal Fiscal Coordination Law, in their capacity as federal tax authorities, may consider the hours indicated in this rule.

CFF 12, 13, Federal Fiscal Coordination Law 13, 14, RCFF 7, RGCE

Loan operations of titles or securities. Cases in which no alienation is considered

2.1.8. For the purposes of Article 14-A of the CFF, it is considered that there is no alienation of goods in loan operations of titles or securities that are carried out, when in addition to returning the goods in terms of the cited provision, the operations are carried out in accordance with the Rules to which Credit Institutions, Brokerage Houses, Investment Funds, Specialized Investment Societies for Retirement Funds, Insurance Institutions, Surety Institutions and the National Financial Development Institution for Agriculture, Rural, Forestry and Fisheries must adhere, in their Securities Loan Operations, published on January 12, 2007 and its modifications given notice through Resolution of September 18, 2007, Circular 20/2009 of August 31, 2009, Circular 37/2010 of November 22, 2010 and Circular 6/2021 of September 22, 2021, issued by the Bank of Mexico.

Nor is it considered that there is alienation of goods in securities loan contracts whose maturity is defined by the lender, provided that the titles or securities are returned by the borrower and are carried out in accordance with what is established in the preceding paragraph.

CFF 14-A, Rules to which Credit Institutions, Brokerage Houses, Investment Funds, Specialized Investment Societies for Retirement Funds, Insurance Institutions, Surety Institutions and the National Financial Development Institution for Agriculture, Rural, Forestry and Fisheries must adhere, in their Securities Loan Operations, 12/01/2007

Notice to carry out a subsequent merger

2.1.9. For the purposes of the second paragraph of Article 14-B of the CFF, each of the societies that are in the circumstances established in the cited paragraph and are going to merge, will be considered authorized, provided that they submit through the tax mailbox, a notice in terms of procedure form 48/CFF Notice to carry out a subsequent merger, contained in Annex 1-A.

CFF 14-B, LISR 24, LGSM 128, RCFF 24, 30

Merger or spin-off of societies that are part of a corporate restructuring

2.1.10. For the purposes of the ninth paragraph of Article 14-B of the CFF, it will be possible to comply only with the requirement established in Article 24, fraction IX of the ISR Law.

CFF 14-B, LISR 24

Concept of financial operations derived from debt and capital

2.1.11. For the purposes of Articles 16-A of the CFF and 20 of the ISR Law, as well as the other applicable provisions, the following are considered capital-derived financial operations, among others:

I. Short-term currency hedging operations and foreign exchange futures operations carried out in accordance with circulars issued by the Bank of Mexico.

II. Those carried out with optional warrants titles, carried out in accordance with what is provided in the circulars issued by the CNBV.

III. Over-the-counter futures referred to a currency or exchange rate that, in accordance with generally accepted commercial practices, are carried out with instruments commercially known as forwards, except when it comes to two or more forwards with different maturity dates, acquired simultaneously by a resident abroad and the operation with the first maturity is an opposite operation to another with later maturity, such that the result foreseen as a whole is for the resident abroad equivalent to a financial derivative operation of interest rates for the period between the maturity dates of the referred forward operations. In this case, it will be understood that the set of operations corresponds to a debt-derived financial operation, among the others described in the second paragraph of this rule.

Furthermore, debt derivative financial operations are considered, among others, the following:

I. Operations with optional warrants referred to the INPC, carried out by authorized entities that comply with the terms and conditions established in circulars issued by the CNBV.

II. Operations with futures on nominal interest rates, carried out in accordance with circulars issued by the Bank of Mexico.

III. Operations with futures on the INPC level, carried out in accordance with circulars issued by the Bank of Mexico.

CFF 16-A, LISR 20

Update of amounts established in the CFF

2.1.12. For the purposes of Article 17-A, sixth paragraph of the CFF, the amounts established in the same legislation shall be updated when the accumulated percentage increase of the INPC since the month in which they were last updated exceeds 10%. Such update shall enter into force from the month of January of the following fiscal year to that in which said increase occurred. For the aforementioned update, the period comprised from the last month used in the calculation of the last update up to the last month of the exercise in which the cited percentage is exceeded will be considered.

I. In accordance with what is stated in the first paragraph of this rule, updated amounts were made known in Annex 5, item A, published in the DOF on December 31, 2010, starting from the month of January 2011. The update carried out was performed according to the following procedure:

The amounts established in Articles 22-C and 59, fraction III, third paragraph of the CFF, in accordance with the Decree by which various provisions of the Income Tax Law, the Federal Tax Code, the Special Tax on Production and Services Law, and the Value Added Tax Law are reformed, added to, and repealed, and the Employment Subsidy is established, published in the DOF on October 1, 2007, entered into force on January 1, 2008.

The accumulated percentage increase of the INPC in the period comprised from the month of January 2008 up to the month of January 2010 was 11.02%, exceeding the aforementioned 10%. This percentage is the result of dividing 140.047 points corresponding to the INPC of the month of January 2010, published in the DOF on February 10, 2010, by 126.146 points corresponding to the INPC of the month of January 2008, published in the DOF on February 8, 2008, minus one unit, and multiplying by 100.

In this way and based on what is provided in Article 17-A, sixth paragraph of the CFF, the period taken into consideration is that comprised from the month of January 2008 to the month of December 2010. In these same terms, the applicable update factor for the mentioned period was obtained by dividing the INPC of the month immediately preceding the most recent of the period by the cited index corresponding to the month immediately preceding the oldest of said period, so the INPC of the month of November 2010, published in the DOF on December 10, 2010, which was 143.926 points, and the cited index corresponding to the month of December 2007, published in the DOF on January 10, 2008, which was 125.564 points, were taken into consideration. However, in accordance with Article 17-A, seventh paragraph of the CFF, in the case of amounts that have not been subject to an update, the INPC of the month of November 2007, which was 125.047 points, must be considered. As a result of this operation, the update factor obtained and applied was 1.1510.

The amounts of the aforementioned quantities have been adjusted to what is established in Article 17-A, penultimate paragraph of the CFF, such that amounts from 0.01 to 5.00 pesos in excess of a ten, have been adjusted to the immediate previous ten, and from 5.01 to 9.99 pesos in excess of a ten, have been adjusted to the immediate next ten.

78 DIARIO OFICIAL Tuesday, December 27, 2022

Furthermore, amounts that entered into force starting from January 1, 2011, were made known in Annex 5, item A, in accordance with the Decree by which various provisions of the Income Tax Law, the Tax on Cash Deposits Law, and the Value Added Tax Law, the Federal Tax Code, and the Decree by which obligations that may be denominated in Investment Units are established; and reforms and adds various provisions of the Federal Tax Code and the Income Tax Law, published on April 1, 1995, published in the DOF on December 7, 2009. These amounts are those found in Articles 82, fractions X and XXXII, and 84-B, fraction X of the CFF.

II. In accordance with what is stated in the first paragraph of this rule, updated amounts were made known starting from the month of January 2012, in Annex 5, item A, published in the DOF on January 5, 2012. These amounts correspond to those established in the articles and fractions referred to in the second paragraph of this fraction. The aforementioned update was performed according to the following procedure:

The amounts established in Articles 20, seventh paragraph; 80, fractions I, III, subitems a) and b) and IV to VI; 82, fractions I, subitems a), b), c), d), e); II, subitems a), b), c), d), e), f), g); III to IX and XI to XXXI; 84, fractions I to III, V, VII to IX, XI, XIII and XIV; 84-B, fractions I, III to VI; 84-D; 84-F; 86, fractions I to V; 86-B, first paragraph, fractions I to IV; 86-F; 88; 91; 102, penultimate paragraph; 104, first paragraph, fractions I and II; 108, fourth paragraph, fractions I to III; 112, first paragraph; 115, first paragraph and 150, second and third paragraphs of the CFF, were last updated in the month of January 2009 and made known in Annex 5, item A, of the RMF for 2008, published in the DOF on February 10, 2009. The accumulated percentage increase of the INPC in the period comprised from the month of January 2009 up to the month of March 2011 was 10.03%, exceeding the 10% mentioned in the first paragraph of this rule. This percentage is the result of dividing 100.797 points corresponding to the INPC of the month of March 2011, published in the DOF on April 8, 2011, by 91.606269782709 points corresponding to the INPC of the month of November 2008, published in the DOF on February 23, 2011, minus one unit, and multiplying by 100.

In this way and based on what is provided in Article 17-A, sixth paragraph of the CFF, the period taken into consideration is that comprised from the month of January 2009 to the month of December 2011. In these same terms, the applicable update factor for the mentioned period was obtained by dividing the INPC of the month immediately preceding the most recent of the period by the cited index corresponding to the month used in the calculation of the last update, so the INPC of the month of November 2011, published in the DOF on December 9, 2011, which was 102.707 points, and the INPC corresponding to the month of November 2008, published in the DOF on February 23, 2011, which was 91.606269782709 points, were taken into consideration. As a result of this operation, the update factor obtained and applied was 1.1211.

The index corresponding to the month of November 2008, referred to in this fraction, is expressed in accordance with the new base second half of December 2010=100, whose historical series of the monthly INPC from January 1969 to January 2011, was published by the Bank of Mexico in the DOF on February 23, 2011.

The amounts of the aforementioned quantities have been adjusted to what is established in Article 17-A, antepenultimate paragraph of the CFF, such that amounts from 0.01 to 5.00 pesos in excess of a ten, have been adjusted to the immediate previous ten, and from 5.01 to 9.99 pesos in excess of a ten, have been adjusted to the immediate next ten.

Furthermore, amounts that entered into force starting from January 1 of that year were made known in Annex 5, item A, published in the DOF on January 5, 2012, in accordance with the Decree by which various provisions of the Federal Tax Code are reformed, added to, and repealed, published in the DOF on December 12, 2011. These amounts are those found in Articles 82, fraction XXXV; 84, fraction IV, subitems a), b) and c); 84-B, fraction VII; 84-J and 84-L of the CFF.

Tuesday, December 27, 2022 DIARIO OFICIAL 79

III. In accordance with what is stated in the first paragraph of this rule, updated amounts that apply starting from the month of January 2013 were made known in Annex 5, item A, published in the DOF on December 31, 2012. These amounts correspond to those established in the articles and fractions referred to in the second and third paragraphs of this fraction. The aforementioned update has been performed according to the following procedure:

The amount established in Article 90, first paragraph of the CFF, was last updated in the month of January 2010 and made known in Annex 5, item A, contained in the Third Resolution of Modifications to the RMF for 2009, published in the DOF on December 28, 2009.

The amounts established in Articles 32-A, fraction I; 80, fraction II; 82, fraction XXXIV; 84, fraction VI; 84-B, fractions VIII and IX, and 84-H of the CFF in accordance with the Decree by which various provisions of the Income Tax Law, the Tax on Cash Deposits Law, and the Value Added Tax Law, the Federal Tax Code, and the Decree by which obligations that may be denominated in Investment Units are established; and reforms and adds various provisions of the Federal Tax Code and the Income Tax Law, published on April 1, 1995, published in the DOF on December 7, 2009, entered into force on January 1, 2010.

The accumulated percentage increase of the INPC in the period comprised from the month of November 2010 up to the month of July 2012 was 10.32%, exceeding the 10% mentioned in the first paragraph of this rule. This percentage is the result of dividing 104.964 points corresponding to the INPC of the month of July 2012, published in the DOF on August 10, 2012, by 95.143194058464 points corresponding to the INPC of the month of November 2009, published in the DOF on February 23, 2011, minus one unit, and multiplying by 100.

In this way and based on what is provided in Article 17-A, sixth paragraph of the CFF, the period that must be taken into consideration is that comprised from the month of November 2009 to the month of December 2012.

Regarding the amount mentioned in the second paragraph of this fraction, the applicable update factor for the mentioned period was obtained by dividing the INPC of the month immediately preceding the most recent of the period by the cited index corresponding to the month used in the calculation of the last update, so the INPC of the month of November 2012, published in the DOF on December 10, 2012, which was 107.000 points, and the INPC corresponding to the month of November 2009, published in the DOF on February 23, 2011, which was 95.143194058464 points, must be taken into consideration. As a result of this operation, the update factor obtained and applied was 1.1246.

Regarding the amounts mentioned in the third paragraph of this fraction, the update factor was obtained by dividing the INPC of the month immediately preceding the most recent of the period by the cited index corresponding to the month of November of the exercise immediately preceding that in which they entered into force, as established in Article 17-A, seventh paragraph of the CFF, so the INPC of the month of November 2012, published in the DOF on December 10, 2012, which was 107.000 points, and the INPC corresponding to the month of November 2009, published in the DOF on February 23, 2011, which was 95.143194058464 points, must be taken into consideration. As a result of this operation, the update factor obtained and applied was 1.1246.

The index corresponding to the month of November 2009, referred to in this fraction, is expressed in accordance with the new base second half of December 2010=100, whose historical series of the monthly INPC from January 1969 to January 2011, was published by the Bank of Mexico in the DOF on February 23, 2011.

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IV. In accordance with what is stated in the first paragraph of this rule, updated amounts were made known in Annex 5, item A, of this Resolution starting from the month of January 2014. The update carried out was performed according to the following procedure:

Furthermore, the amounts established in Article 82, fraction X of the CFF, in accordance with the Decree by which various provisions of the Income Tax Law, the Tax on Cash Deposits Law, and the Value Added Tax Law, the Federal Tax Code, and the Decree by which obligations that may be denominated in Investment Units are established; and reforms and adds various provisions of the Federal Tax Code and the Income Tax Law, published on April 1, 1995, published in the DOF on December 7, 2009, entered into force starting from January 1, 2011.

The accumulated percentage increase of the INPC in the period comprised from the month of November 2010 up to the month of September 2013 was 10.15%, exceeding the 10% mentioned in the first paragraph of this rule. This percentage is the result of dividing 109.328 points corresponding to the INPC of the month of September 2013, published in the DOF on October 10, 2013, by 99.250412032025 points corresponding to the INPC of the month of November 2010, published in the DOF on February 23, 2011, minus one unit, and multiplying by 100.

In this way and based on what is provided in Article 17-A, sixth paragraph of the CFF, the period taken into consideration is that comprised from the month of November 2010 to the month of December 2013. In these same terms, the applicable update factor for the mentioned period will be obtained by dividing the INPC of the month preceding the most recent of the period by the cited index corresponding to the last month used in the calculation of the last update, so the INPC of the month of November 2013, published in the DOF on December 10, 2013, which was 110.872 points, and the cited index corresponding to the month of November 2010, published in the DOF on February 23, 2011, which was 99.250412032025 points, were taken into consideration. As a result of this operation, the update factor obtained and applied was 1.1170.

Furthermore, amounts that will enter into force starting from January 1, 2014, are made known in Annex 5, item A, in accordance with the Decree by which various provisions of the Federal Tax Code are reformed, added to, and repealed, published in the DOF on December 9, 2013. These amounts are those found in Articles 20, seventh paragraph; 32-A, first paragraph; 32-H, fraction I; 80, fraction II; 82, fractions XI, XVI, XXVI and XXXVI; 84, fraction IV, subitems b) and c), VI, IX, XV, XVI; 84-B, fractions VIII, IX, X, XI, XII; 86-B, fractions I, III and V; 86-H, first, second and third paragraphs and 86-J, first paragraph of the CFF.

V. In accordance with what is stated in the first paragraph of this rule, updated amounts in Annex 5, item A, that entered into force starting from January 1, 2015, were made known. The update carried out was performed according to the following procedure:

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The last update of the amounts established in Articles 80, fractions I, III, subitems a) and b), IV, V and VI; 82 fractions I, subitems a), b), c), d) and e), II, subitems a), b), c), d), e), f) and g), III, IV, V, VI, VII, VIII, IX, XII, XIII, XIV, XV, XVII, XVIII, XIX, XX, XXI, XXII, XXIII, XXIV, XXV, XXVII, XXVIII, XXIX, XXX and XXXI; 84 fractions I, II, III, IV, subitem a), V, VIII, XI and XIII; 84-B fractions I, III, IV, V, VI and VII; 84-D; 84-F; 84-J; 84-L; 86 fractions I, II, III, IV and V; 86-B fractions II and IV; 86-F; 88; 91; 102 penultimate paragraph; 104 fractions I and II; 108 fractions I, II and III; 112; 115 and 150 of the CFF, was carried out in the month of November 2011. The updated amounts entered into force on January 1, 2012, and were made known in Annex 5, item A, of the RMF for 2012, published in the DOF on January 5, 2012.

The accumulated percentage increase of the INPC in the period comprised from the month of November 2011 up to the month of March 2014 was 10.11%, exceeding the 10% mentioned in the first paragraph of this rule. This percentage is the result of dividing 113.099 points corresponding to the INPC of the month of March 2014, published in the DOF on April 10, 2014, by 102.707 points corresponding to the INPC of the month of November 2011, published in the DOF on December 9, 2011, minus one unit, and multiplying by 100.

In this way and based on what is provided in Article 17-A, sixth paragraph of the CFF, the period taken into consideration is that comprised from the month of November 2011 to the month of December 2014. In these same terms, the applicable update factor for the mentioned period will be obtained by dividing the INPC of the month preceding the most recent of the period by the cited index corresponding to the last month used in the calculation of the last update, so the INPC of the month of November 2014, published in the DOF on December 10, 2014, which was 115.493 points, and the cited index corresponding to the month of November 2011, published in the DOF on December 9, 2011, which was 102.707 points, were taken into consideration. As a result of this operation, the update factor obtained and applied was 1.1244.

VI. In accordance with what is stated in the first paragraph of this rule, updated amounts in Annex 5, item A, of this Resolution that entered into force starting from January 1, 2016, were made known. The update carried out was performed according to the following procedure:

The last update of the amounts established in Articles 82, fraction XXXIV; 84-H and 90 of the CFF, was carried out in the month of November 2012. The updated amounts entered into force on January 1, 2013, and were made known in the Modification to Annex 5, item A, of the RMF for 2012, published in the DOF on December 31, 2012.

The accumulated percentage increase of the INPC in the period comprised from the month of November 2012 up to the month of November 2015 was 10.32%, exceeding the 10% mentioned in the first paragraph of this rule. This percentage is the result of dividing 118.051 points corresponding to the INPC of the month of November 2015, published in the DOF on December 10, 2015, by 107.000 points corresponding to the INPC of the month of November 2012, published in the DOF on December 10, 2012, minus one unit, and multiplying by 100.

In this way and based on what is provided in Article 17-A, sixth paragraph of the CFF, the period taken into consideration is that comprised from the month of November 2012 to the month of December 2015. In these same terms, the applicable update factor for the mentioned period will be obtained by dividing the INPC of the month preceding the most recent of the period by the cited index corresponding to the last month used in the calculation of the last update, so the INPC of the month of November 2015, published in the DOF on December 10, 2015, which was 118.051 points, and the cited index corresponding to the month of November 2012, published in the DOF on December 10, 2012, which was 107.000 points, were taken into consideration. As a result of this operation, the update factor obtained and applied was 1.1032.

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The amounts of the quantities mentioned above have been adjusted in accordance with what is established in Article 17-A, second-to-last paragraph of the CFF, such that amounts from 0.01 to 5.00 pesos in excess of a ten are adjusted to the immediate preceding ten, and from 5.01 to 9.99 pesos in excess of a ten, are adjusted to the immediate succeeding ten.

VII. In accordance with what is stated in the first paragraph of this rule, the updated amounts in Annex 5, Item A, of this Resolution are made known. The update carried out was performed according to the following procedure:

The updated amounts established in Articles 20, seventh paragraph; 22-C; 32-A, first paragraph; 32-H, fraction I, first paragraph; 59, fraction III; 80, fraction II; 82, fractions X, XI, XVI and XXVI; 84, fractions IV, sub-paragraphs b) and c), VI, IX, XV and XVI; 84-B, fractions VIII to XII; 86-B, fraction I and V, as well as; 86-H, second and third paragraphs of the CFF, entered into force on January 1, 2014 and were made known in Annex 5, Item A, of the MFR, published in the DOF on January 3, 2014, except in the case of the update of Article 32-H, fraction I, first paragraph, which was made known in the Sixth Resolutive of the Second Resolution of Modifications to the MFR for 2016, published in the DOF on May 6, 2016.

For the aforementioned effects, the following was considered:

The accumulated percentage increase of the INPC in the period from November 2013 to December 2016 was 10.50%, exceeding the 10% mentioned in the first paragraph of this rule. This percentage is the result of dividing 122.515 points corresponding to the INPC of December 2016, published in the DOF on January 10, 2017, by 110.872 points corresponding to the INPC of November 2013, published in the DOF on December 10, 2013, minus one, and multiplying by 100.

In this way and based on what is provided in Article 17-A, sixth paragraph of the CFF, the period taken into consideration is that from November 2013 to December 2016. In these same terms, the update factor applicable to the mentioned period is obtained by dividing the INPC of the month preceding the most recent of the period by the cited index corresponding to the last month used in the calculation of the last update; therefore, the INPC of November 2016, published in the DOF on December 9, 2016, which was 121.953 points, and the cited index corresponding to November 2013, published in the DOF on December 10, 2013, which was 110.872 points, were taken into consideration. As a result of this operation, the update factor obtained and applied was 1.0999.

For the purposes of updating the amount established in Article 32-H, fraction I, first paragraph of the CFF, an update factor of 1.0330 was used, which was the result of dividing the INPC of November 2016, which is 121.953 points, published in the DOF on December 9, 2016, by the INPC of November 2015, which is 118.051 points, published in the DOF on December 10, 2015.

The amounts of the quantities mentioned above have been adjusted in accordance with what is established in Article 17-A, eighth paragraph of the CFF, such that amounts from 0.01 to 5.00 pesos in excess of a ten are adjusted to the immediate preceding ten, and from 5.01 to 9.99 pesos in excess of a ten, are adjusted to the immediate succeeding ten.

Likewise, the amounts that entered into force as of January 1, 2017, are made known in Annex 5, Item A, in accordance with the Decree by which various provisions of the Income Tax Law, the Value Added Tax Law, the Federal Tax Code, and the Federal Law on New Automobiles are reformed, added, and repealed, published in the DOF on November 30, 2016. These amounts are those found in Article 82, fractions XXXIX and XL of the CFF.

VIII. In accordance with what is stated in the first paragraph of this rule, the updated amounts in Annex 5, Item A, of this Resolution that will enter into force as of January 1, 2018, are made known. The update was carried out according to the following procedure:

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The updated amounts established in Articles 80, fractions I, III, sub-paragraphs a) and b), IV, V and VI; 82 fractions I, sub-paragraphs a) to e), II, sub-paragraphs a) to g), III to IX, XII to XV, XVII to XXV, XXVII to XXXI; 84, fractions I to IV, sub-paragraph a), V, VIII, XI, XIII; 84-B, fractions I, III to VII; 84-D; 84-F; 84-J; 84-L; 86, fractions I to V; 86-B, fractions II and IV; 86-F; 88; 91; 102, last paragraph; 104, fractions I and II; 108, fractions I to III; 112; 115 and 150 of the CFF, entered into force on January 1, 2015 and were made known in Annex 5, Item A, of the MFR, published in the DOF on January 7, 2015.

For the aforementioned effects, the following was considered:

The accumulated percentage increase of the INPC in the period from November 2014 to August 2017 was 10.41%, exceeding the 10% mentioned in the first paragraph of this rule. This percentage is the result of dividing 127.513 points corresponding to the INPC of August 2017, published in the DOF on September 8, 2017, by 115.493 points corresponding to the INPC of November 2014, published in the DOF on December 10, 2014, minus one, and multiplying by 100.

In this way and based on what is provided in Article 17-A, sixth paragraph of the CFF, the period taken into consideration for the update is that from November 2014 to December 2017. In these same terms, the update factor applicable to the mentioned period was obtained by dividing the INPC of the month preceding the most recent of the period by the cited index corresponding to the last month used in the calculation of the last update; therefore, the INPC of November 2017, published in the DOF on December 8, 2017, which was 130.044 points, and the cited index corresponding to November 2014, published in the DOF on December 10, 2014, which was 115.493 points, were taken into consideration. As a result of this operation, the update factor obtained and applied was 1.1259.

On the other hand, the updated amount established in Article 32-H, fraction I, first paragraph of the CFF, was made known in Annex 5, Item A, of the MFR for 2017, published in the DOF on May 16, 2017. Now, in accordance with the second paragraph of said fraction, its update was carried out, for which an update factor of 1.0663 was used, which results from dividing the INPC of November 2017, which was 130.044 points, published in the DOF on December 8, 2017, by the INPC of November 2016, which was 121.953 points, published in the DOF on December 9, 2016.

IX. In accordance with what is stated in the first paragraph of this rule, the updated amounts in Annex 5, Item A, of this Resolution that will enter into force as of January 1, 2018, are made known. The update was carried out according to the following procedure:

The updated amounts established in Articles 82, fraction XXXIV; 84-H and 90 of the CFF, entered into force on January 1, 2016 and were made known in Annex 5, Item A, of the MFR, published in the DOF on January 12, 2016, and Article 82, fractions XXXVII and XXXVIII, made known in the Decree by which various provisions of the Income Tax Law, the Special Production and Services Tax Law, the Federal Tax Code, and the Federal Budget and Fiscal Responsibility Law are reformed, added, and repealed, published in the DOF on November 18, 2015.

For the aforementioned effects, the following was considered:

The accumulated percentage increase of the INPC in the period from November 2015 to November 2017 was 10.16%, exceeding the 10% mentioned in the first paragraph of this rule. This percentage is the result of dividing 130.044 points corresponding to the INPC of November 2017, published in the DOF on December 8, 2017, by 118.051 points corresponding to the INPC of November 2015, published in the DOF on December 10, 2015, minus one, and multiplying by 100.

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In this way and based on what is provided in Article 17-A, sixth paragraph of the CFF, the period taken into consideration for the update is that from November 2015 to December 2017. In these same terms, the update factor applicable to the mentioned period was obtained by dividing the INPC of the month preceding the most recent of the period by the cited index corresponding to the last month used in the calculation of the last update; therefore, the INPC of November 2017, published in the DOF on December 8, 2017, which was 130.044 points, and the cited index corresponding to November 2015, published in the DOF on December 10, 2015, which was 118.051 points, were taken into consideration. As a result of this operation, the update factor obtained and applied was 1.1015.

X. In accordance with what is stated in the first paragraph of this rule, the updated amounts in Annex 5, Item A, of this Resolution that will enter into force as of January 1, 2019, are made known. The update was carried out according to the following procedure:

The updated amounts established in Articles 20, seventh paragraph; 22-C; 32-A, first paragraph; 59, fraction III, third paragraph; 80, fraction II; 82, fractions X, XI, XVI and XXVI; 84, fractions IV, sub-paragraphs b) and c), VI, IX, XV and XVI; 84-B, fractions VIII to XII; 86-B, fractions I and V, and 86-H of the CFF, were made known in Annex 5, Item A, of the MFR, and in Item B the amounts established in Articles 86-B, fraction III and 86-J of the CFF, published in the DOF on May 16, 2017, and the amounts established in Article 82, fractions XXXVI, XXXIX and XL of the CFF, made known in the Decree by which various provisions of the Income Tax Law, the Value Added Tax Law, the Federal Tax Code, and the Federal Law on New Automobiles are reformed, added, and repealed, published in the DOF on November 30, 2016. The aforementioned updated amounts entered into force on January 1, 2017. In the case of the update of the amount established in Article 32-H, fraction I, first paragraph of the CFF, it was made known in the Modification to Annex 5, Item A, of the MFR, published in the DOF on December 29, 2017, and whose validity was from January 1, 2018.

For the aforementioned effects, the following was considered:

The accumulated percentage increase of the INPC in the period from November 2016 to September 2018 was 10.15%, exceeding the 10% mentioned in the first paragraph of this rule. This percentage is the result of dividing 100.917 points corresponding to the INPC of September 2018, published in the DOF on October 10, 2018, by 91.616833944348 points corresponding to the INPC of November 2016, published in the DOF on September 21, 2018, minus one, and multiplying by 100.

In this way and based on what is provided in Article 17-A, sixth paragraph of the CFF, the period taken into consideration for the update is that from November 2016 to December 2018. For this purpose, the update factor applicable to the mentioned period was obtained by dividing the INPC of the month preceding the most recent of the period by the cited index corresponding to the last month used in the calculation of the last update; therefore, the INPC of November 2018, published in the DOF on December 10, 2018, which was 102.303 points, and the cited index corresponding to November 2016, published in the DOF on September 21, 2018, which was 91.616833944348 points, were taken into consideration. As a result of this operation, the update factor obtained and applied is 1.1166.

On the other hand, in accordance with Article 32-H, fraction I, second paragraph of the CFF, the amount established in said article was updated using an update factor of 1.0471, which results from dividing the INPC of November 2018, which was 102.303 points, published in the DOF on December 10, 2018, by the INPC of November 2017, which was 97.695173988822 points, published in the DOF on September 21, 2018.

Tuesday, December 27, 2022 DIARIO OFICIAL 85

The indices corresponding to the months of November 2016 and November 2017 referred to in this fraction are expressed according to the new base of the second half of July 2018=100, whose historical series of the monthly INPC from January 1969 to July 2018, was published by the National Institute of Statistics and Geography in the DOF on September 21, 2018.

Likewise, the amounts that entered into force as of July 1, 2018, are made known in Annex 5, Item B, in accordance with the Decree by which various provisions of the Federal Tax Code, the Customs Law, the Federal Penal Code, and the Federal Law to Prevent and Sanction Crimes Committed in the Field of Hydrocarbons are reformed, added, and repealed, published in the DOF on June 1, 2018. These amounts are those found in Article 82, fraction XXV of the CFF.

XI. In accordance with Article 32-H, fraction I, second paragraph of the CFF, the updated amount in Annex 5, Item A, of this Resolution that will enter into force as of January 1, 2020, is made known. The update was carried out according to the following procedure:

The last updated amount established in Article 32-H, fraction I, second paragraph of the CFF, was made known in the Modification to Annex 5 of the MFR for 2018, published in the DOF on December 24, 2018, and whose validity began on January 1, 2019.

Likewise, the amounts in Annex 5, Item A, II, that will enter into force on January 1, 2020, are made known, in accordance with the Decree by which various provisions of the Income Tax Law, the Value Added Tax Law, the Special Production and Services Tax Law, and the Federal Tax Code are reformed, added, and repealed, published in the DOF on December 9, 2019. These amounts are those found in Articles 26, fraction X, sub-paragraph h); 80, fraction VI; 82-B, fractions I to VII; 82-D, fractions II to IV; 84 fraction III and 86-D of the CFF.

XII. In accordance with what is stated in the first paragraph of this rule, the updated amounts in Annex 5, Item A, of this Resolution, whose entry into force is from January 1, 2021, are made known.

The update was carried out according to the following procedure:

The updated amounts established in Articles 80, fractions I, III, sub-paragraphs a) and b), IV and V; 82, fractions I, sub-paragraphs a), b), c), d) and e), II, sub-paragraphs a), b), c), d), e), f) and g), III, IV, V, VI, VII, VIII, IX, XII, XIII, XIV, XV, XVII, XVIII, XIX, XX, XXI, XXII, XXIII, XXIV, XXVII, XXVIII, XXIX, XXX, XXXI, XXXIV, XXXVII and XXXVIII; 84 fractions I, II, IV, sub-paragraph a), V, VIII, XI and XIII; 84-B, fractions I, III, IV, V, VI and VII; 84-D; 84-F; 84-H; 84-J; 84-L; 86, fractions I, II, III, IV and V; 86-B, fractions II and IV; 86-F; 88; 90; 91; 102 last paragraph; 104, fractions I and II; 108, fractions I, II and III; 112; 115, and 150 of the CFF, made known in the Modification to Annex 5 of the MFR for 2017, Item A, published in the DOF on December 29, 2017, and whose validity was from January 1, 2018, were taken into consideration. In the case of the update of the amount established in Article 32-H, fraction I, first paragraph of the CFF, the amounts made known in the Modification to Annex 5 of the MFR for 2020, published in the DOF on January 9, 2020, and whose validity was from January 1, 2020, were taken into account.

The accumulated percentage increase of the INPC in the period from November 2017 to August 2020 was 10.41%, exceeding the 10% mentioned in the first paragraph of this rule. This percentage is the result of dividing 107.867 points corresponding to the INPC of August 2020, published in the DOF on September 10, 2020, by 97.695173988822 points corresponding to the INPC of November 2017, published in the DOF on September 21, 2018, minus one, and multiplying by 100.

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In this way and based on what is provided in Article 17-A, sixth paragraph of the CFF, the period taken into consideration for the update is that from November 2017 to December 2020. For this purpose, the update factor applicable to the mentioned period was obtained by dividing the INPC of the month preceding the most recent of the period by the cited index corresponding to the last month used in the calculation of the last update; therefore, the INPC of November 2020, published in the DOF on December 10, 2020, which was 108.856 points, and the cited index corresponding to November 2017, published in the DOF on September 21, 2018, which was 97.695173988822 points, were taken into consideration. As a result of this operation, the update factor obtained and applied is 1.1142.

In accordance with Article 32-H, fraction I, second paragraph of the CFF, the amount established in said article was updated using an update factor of 1.0333, which results from dividing the INPC of November 2020, which was 108.856 points, published in the DOF on December 10, 2020, by the INPC of November 2019, which was 105.346 points, published in the DOF on December 10, 2019.

The INPC corresponding to the month of November 2017 referred to in this fraction is expressed according to the new base of the second half of July 2018=100, whose historical series of the monthly INPC from January 1969 to July 2018, was published by the National Institute of Statistics and Geography in the DOF on September 21, 2018.

To update it, an update factor of 1.0297 was used, which results from dividing the INPC of November 2019, which was 105.346 points, published in the DOF on December 10, 2019, by the INPC of November 2018, which was 102.303 points, published in the DOF on December 10, 2018.

XIII. In accordance with what is stated in the first paragraph of this rule, the updated amounts in Annex 5, Item A, of this Resolution whose entry into force is from January 1, 2022, are made known. The update was carried out according to the following procedure:

The updated amounts established in Articles 20, seventh paragraph; 32-A, first paragraph; 59, fraction III, third paragraph; 80, fraction II; 82, fractions X, XI, XVI, XXVI, XXXVI and XXXIX; 84, fractions IV, sub-paragraphs b) and c), VI, IX and XV; 84-B, fractions VIII to XII; 86-B, fractions I, III and V; 86-H and 86-J of the CFF, entered into force on January 1, 2019 and were made known in Annex 5, Item A, of the MFR, published in the DOF on December 24, 2018.

For the aforementioned effects, the following was considered:

The accumulated percentage increase of the INPC in the period from November 2018 to June 2021 was 10.47%, exceeding the 10% mentioned in Article 17-A, sixth paragraph of the CFF. This percentage is the result of dividing 113.018 points corresponding to the INPC of June 2021, published in the DOF on July 9, 2021, by 102.303 points corresponding to the INPC of November 2018, published in the DOF on December 10, 2018, minus one, and multiplying by 100.

In this way and based on what is provided in Article 17-A, sixth paragraph of the CFF, the period taken into consideration for the update is that from November 2018 to December 2021. For this purpose, the update factor applicable to the mentioned period was obtained by dividing the INPC of the month preceding the most recent of the period by the cited index corresponding to the last month used in the calculation of the last update; therefore, the INPC of November 2021, published in the DOF on December 10, 2021, which was 116.884 points, and the cited index corresponding to November 2018, published in the DOF on December 10, 2018, which was 102.303 points, were taken into consideration. As a result of this operation, the update factor obtained and applied is 1.1425.

Tuesday, December 27, 2022 OFFICIAL GAZETTE 87

Similarly, the updated amounts established in articles 26, fraction X, subsection h); 80, fraction VI; 82-B, fractions I to VII; 82-D, fractions II to IV; 84, fraction III, and 86-D of the CFF, which entered into force on January 1, 2020, and were established in the Decree by which various provisions of the Income Tax Law, the Value Added Tax Law, the Special Production and Services Tax Law, and the Federal Tax Code are reformed, added to, and repealed, published in the DOF on December 9, 2019, were taken into consideration.

For the above effects, the following was considered:

The accumulated percentage increase of the INPC in the period from November 2019 to November 2021 was 10.95%, exceeding the 10% mentioned in the first paragraph of this rule. This percentage is the result of dividing 116.884 points corresponding to the INPC of November 2021, published in the DOF on December 10, 2021, by 105.346 points corresponding to the INPC of November 2019, published in the DOF on December 10, 2019, minus one, and multiplying by 100.

In this way, the update factor was obtained by dividing the INPC of the month immediately preceding the most recent month in the period by the cited index corresponding to November of the exercise immediately preceding that in which they entered into force, as established in article 17-A, seventh paragraph of the CFF; therefore, the INPC of November 2021, published in the DOF on December 10, 2021, which was 116.884 points, and the INPC corresponding to November 2019, published in the DOF on December 10, 2019, which was 105.346 points, must be taken into consideration. As a result of this operation, the obtained and applied update factor was 1.1095.

On the other hand, in accordance with article 32-H, fraction I, of the CFF, the amount established in said article was updated using the update factor of 1.0737, which results from dividing the INPC of November 2021, which was 116.884 points, published in the DOF on December 10, 2021, by the INPC of November 2020, which was 108.856 points, published in the DOF on December 10, 2020.

The amounts of the aforementioned quantities have been adjusted in accordance with article 17-A, eighth paragraph of the CFF, such that amounts from 0.01 to 5.00 pesos in excess of a ten are adjusted to the immediate previous ten, and from 5.01 to 9.99 pesos in excess of a ten, are adjusted to the immediate next ten.

XIV. In accordance with the first paragraph of this rule, the updated amounts are made known in Annex 5, item A, of this Resolution, whose entry into force is from January 1, 2023. The update was carried out according to the following procedure:

The updated amounts established in articles 80, fractions I, III, subsections a) and b), IV, and V; 82, fractions I, subsections a), b), c), d), and e), II, subsections a), b), c), d), e), f), and g), III, IV, V, VI, VII, VIII, IX, XII, XIII, XIV, XV, XVII, XVIII, XIX, XX, XXI, XXII, XXIII, XXIV, XXVII, XXVIII, XXIX, XXX, XXXI, XXXIV, XXXVII, and XXXVIII; 84, fractions I, II, IV, subsection a), V, VIII, XI, and XIII; 84-B, fractions I, III, IV, V, VI, and VII; 84-D; 84-F; 84-H; 84-J; 84-L; 86, fractions I, II, III, IV, and V; 86-B, fractions II and IV; 86-F; 88; 90; 91; 102, last paragraph; 104, fractions I and II; 108, fractions I, II, and III; 112; 115; 150, which entered into force on January 1, 2021, and were made known in Annex 5, item A, of the RMF, published in the DOF on January 11, 2021, were taken into consideration.

For the above effects, the following was considered:

The accumulated percentage increase of the INPC in the period from November 2020 to March 2022 was 10.38%, exceeding the 10% mentioned in article 17-A, sixth paragraph of the CFF. This percentage is the result of dividing 120.159 points of the INPC of March 2022, published in the DOF on April 8, 2022, by 108.856 points of the INPC of November 2020, published in the DOF on December 10, 2020, minus one, and multiplying by 100.

88 OFFICIAL GAZETTE Tuesday, December 27, 2022

In this way and based on the provisions of article 17-A, sixth paragraph of the CFF, the period considered for the update is from November 2020 to December 2022. For this purpose, the applicable update factor for the mentioned period was obtained by dividing the INPC of the month preceding the most recent month in the period by the cited index corresponding to the last month used in the calculation of the last update; therefore, the INPC of November 2022, published in the DOF on December 9, 2022, which was 125.997 points, and the cited index corresponding to November 2020, published in the DOF on December 10, 2020, which was 108.856 points, were taken into consideration. As a result of this operation, the obtained and applied update factor is 1.1574.

Similarly, the updated amounts established in article 82, fraction XLI of the CFF, which entered into force on August 1, 2021, and were established in the Decree by which various provisions of the Federal Labor Law; the Social Security Law; the Law of the National Housing Fund for Workers; the Federal Tax Code; the Income Tax Law; the Value Added Tax Law; the Federal Law of State Workers; the Regulations of Section B) of Article 123 of the Constitution; the Regulatory Law of Fraction XIII Bis of Section B, of Article 123 of the Political Constitution of the United Mexican States, regarding Labor Subcontracting, published in the DOF on April 23, 2021, were taken into consideration.

For the above effects, the following was considered:

The accumulated percentage increase of the INPC in the period from April 2021 to August 2022 was 10.35%, exceeding the 10% mentioned in the first paragraph of this rule. This percentage is the result of dividing 123.803 points corresponding to the INPC of August 2022, published in the DOF on September 9, 2022, by 112.190 points corresponding to the INPC of April 2021, published in the DOF on May 10, 2021, minus one, and multiplying by 100. In this way, the update factor was obtained by dividing the INPC of the month immediately preceding the most recent month in the period by the cited index corresponding to November of the exercise immediately preceding that in which they entered into force, as established in article 17-A, seventh paragraph of the CFF; therefore, the INPC of November 2022, published in the DOF on December 9, 2022, which was 125.997 points, and the INPC corresponding to November 2020, published in the DOF on December 10, 2020, which was 108.856 points, must be taken into consideration. As a result of this operation, the obtained and applied update factor was 1.1574.

Similarly, the updated amounts established in article 90-A, which entered into force on January 1, 2021, and were established in the Decree by which various provisions of the Income Tax Law, the Value Added Tax Law, and the Federal Tax Code are reformed, added to, and repealed, published in the DOF on December 8, 2020, were taken into consideration.

For the above effects, the following was considered:

The accumulated percentage increase of the INPC in the period from December 2020 to April 2022 was 10.56%, exceeding the 10% mentioned in the first paragraph of this rule. This percentage is the result of dividing 120.809 points corresponding to the INPC of April 2022, published in the DOF on May 10, 2022, by 109.271 points corresponding to the INPC of December 2020, published in the DOF on January 8, 2021, minus one, and multiplying by 100. In this way, the update factor was obtained by dividing the INPC of the month immediately preceding the most recent month in the period by the cited index corresponding to November of the exercise immediately preceding that in which they entered into force, as established in article 17-A, seventh paragraph of the CFF; therefore, the INPC of November 2022, published in the DOF on December 9, 2022, which was 125.997 points, and the INPC corresponding to November 2020, published in the DOF on December 10, 2020, which was 108.856 points, must be taken into consideration. As a result of this operation, the obtained and applied update factor was 1.1574.

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On the other hand, regarding the amounts established in articles 32-A, second paragraph, and 32-H, fraction I, first paragraph, of the CFF, they were updated in accordance with the third paragraph of article 32-A, and the second paragraph of fraction I, of article 32-H, of the CFF, using the update factor of 1.0779, which results from dividing the INPC of November 2022, which was 125.997 points, published in the DOF on December 9, 2022, by the INPC of November 2021, which was 116.884 points, published in the DOF on December 10, 2021.

It is specified that the content of fractions I, II, III, IV, V, and VI of this rule was also published in Annex 5, section B of the RMF, published in the DOF on May 16, 2017.

CFF 17-A, 20, 26, 32-A, 32-H, 59, 80, 82, 82-B, 82-D, 82-F, 82-H, 84, 84-B, 84-D, 84-F, 84-H, 84-J, 84-L, 84-N, 86, 86-B, 86-D, 86-F, 86-H, 86-J, 88, 90, 90-A, 91, 102, 104, 108, 112, 115, 150

Circumstances under which a group of persons does not carry out business activities due to the celebration of an agreement

2.1.13. For the purposes of article 17-B, first paragraph, first sentence of the CFF, it may be opted to consider that a group of persons does not carry out business activities due to the celebration of an agreement, among other circumstances, when passive income represents at least ninety percent of the total income that the group of persons obtains due to the celebration of the aforementioned agreement, during the fiscal year in question.

For the purposes of this rule, passive income is considered to be income from interest, including exchange gains and gains from financial operations derived from debt; gain from the alienation of participation certificates or stock fiduciaries issued under a trust dedicated to the acquisition or construction of real estate, of the certificates referred to in rule 3.1.12., or of the gain from the alienation of stock fiduciaries issued under trusts that comply with the requirements of rule 3.21.2.2.; dividends; gain from the alienation of shares; gain from financial operations derived from capital; annual inflation adjustment taxable; income from leasing or subleasing and generally from granting for a valuable consideration the use or temporary enjoyment of real estate, in any other form.

The percentage of passive income referred to in the first paragraph of this rule will be calculated by dividing the passive income that the group of persons obtains due to the celebration of the agreement during the fiscal year in question, by the total income obtained due to the celebration of the same agreement during the same fiscal year; the quotient thus obtained will be multiplied by one hundred, and the product will be expressed in percent.

It may be considered that the group of persons did not carry out business activities due to the celebration of the agreement during the period from the beginning of the exercise to the last day of the month in question, provided that passive income represents at least ninety percent of the total income that said group obtains due to the celebration of the agreement, during the mentioned period.

The percentage of passive income referred to in the previous paragraph will be calculated by dividing the passive income that the group of persons obtains due to the celebration of the agreement during the period indicated in said paragraph, by the total income obtained due to the celebration of the same agreement during the same period; the quotient thus obtained will be multiplied by one hundred, and the product will be expressed in percent.

To determine the income and percentages referred to in this rule, it will be considered that income is obtained on the dates indicated in Title II of the ISR Law.

90 OFFICIAL GAZETTE Tuesday, December 27, 2022

When passive income represents less than ninety percent of the total income that the group of persons obtains due to the celebration of the agreement during the fiscal year or period in question, from the month immediately following the last month of said fiscal year or period, this rule can no longer be applied with respect to said agreement.

Once this rule is applied, the persons who celebrated the agreement must pay taxes in accordance with the titles of the ISR Law applicable to them, regarding all income they obtain due to the celebration of said agreement.

CFF 16, 17-B, ISR Law 17, RMF 2023 3.1.12., 3.21.2.2.

Documentation in simple copy

2.1.14. For the purposes of articles 18, 18-A, and 19 of the CFF, documents attached to the petitions presented by taxpayers before tax authorities may be exhibited in simple copy, unless tax provisions expressly state that such documents must be exhibited in original or certified copy. Tax authorities may, if applicable, request the original documents for verification.

CFF 18, 18-A, 19

Documents issued abroad for representation of individuals, national and foreign authorities, and international organizations

2.1.15. For the purposes of articles 19 of the CFF and 13 of its Regulations and without prejudice to international treaties that Mexico has in force, regarding petitions presented by taxpayers before tax authorities accompanied by documents issued abroad, the following shall apply:

I. In cases where taxpayers attach to their petition public documents that have been issued abroad, such documents must be apostilled, if they were issued in a country signatory to the Convention Abolishing the Requirement of Legalisation for Foreign Public Documents (Hague Convention), or, in case, legalized if they were issued in a country not signatory to the aforementioned Convention. The foregoing shall not apply to residence certificates issued by foreign authorities.

The provisions of the previous paragraph shall not apply in audit procedures, unless the auditing authority expressly requires it.

II. Regarding the representation of individuals or corporations, as referred to in article 19 of the CFF, it is also considered that the same is accredited through a public deed, when it comes to powers granted abroad before a notary, registrar, scrivener, judge, or any other person to whom the law of the country in question attributes functions of a public notary, provided that such powers, in addition to the requirements indicated in the previous subsection, comply with the following:

a) If the power is granted in their own name by an individual, the person authorizing the act shall certify that they know the grantor or, in case, certify their identity, as well as that they have legal capacity to grant the power.

b) If the power is granted on behalf of a third party or is delegated or substituted by the agent, the person authorizing the act, in addition to certifying regarding the representative who grants the power, delegation, or substitution of the extremes indicated in the previous subsection, shall also certify that the person granting the power effectively has the representation in whose name they proceed, and that this representation is legitimate according to the authentic documents presented for this purpose, which they will mention specifically.

c) If the power is granted on behalf of a corporation, in addition to complying with the previous subsections, the person authorizing the act shall certify, regarding the corporation in whose name the granting is made, of its due constitution, its headquarters, its current legal existence, and that the act for which the power has been granted is included among those that constitute its object or activity. The person authorizing the act will base this declaration on the documents presented for this purpose, such as the deed of constitution, statutes, agreements of the board or governing body of the corporation, and any other documents justifying the personality conferred. The person authorizing the act will mention these documents specifically.

Tuesday, December 27, 2022 OFFICIAL GAZETTE 91

III. It is also considered that the representation referred to in article 19 of the CFF is accredited, regarding a power granted abroad, when, in addition to the requirements indicated in subsection I of this rule, it is protocolized.

IV. The Federation, constitutionally autonomous bodies, federal entities, municipalities, foreign states, international organizations, as well as any other entity with international legal personality, may accredit their representation before tax authorities in the following terms:

a) They may present the appointment or designation of the official or person who, in accordance with their Organic Law, Internal Regulations, Organic Statute, or similar, is competent or authorized to promote before tax authorities.

Without prejudice to the provisions of the previous paragraph, it will be considered that an administrative unit is authorized to promote before tax authorities, when the administrative unit competent to interpret the Organic Law, Internal Regulations, Organic Statute, or similar of which it is a part expressly states so.

b) Regarding international organizations, as well as entities with international legal personality, they may exhibit the appointment or designation of the respective official that allows verifying that such person can promote before tax authorities in accordance with the international agreement or headquarters agreement. In case it cannot be accredited with the aforementioned, a recognition letter issued by the Secretariat of Foreign Relations and a declaration by said official stating that they have the authority to legally represent the international organization or the entity with international legal personality may be presented.

CFF 19, ISR Law 153, 163, 166, RCFF 13

Representation of individuals or corporations before tax authorities

2.1.16. For the purposes of articles 19, first paragraph, second sentence of the CFF and 13 of its Regulations, the representation of individuals or corporations may be accredited by a special power as long as sufficient powers are available and recorded in a public deed, policy, or power of attorney signed before two witnesses and the signatures of the grantor and witnesses are ratified before tax authorities or a public notary, unless tax provisions establish the presentation of a power with specific characteristics for a particular procedure.

CFF 19, RCFF 13

Payment by check

2.1.17. For the purposes of articles 20, seventh paragraph of the CFF and 14 of its Regulations, when the payment of contributions and their accessories is made by certified check, cashier's check, or personal check of the same credit institution before which the payment is made, the following shall apply:

I. The payment will be understood to be made on the dates indicated below:

a) The same day of the receipt of federal revenues, when the taxpayer makes the payment on a banking business day and within the service or operation attention hours.

b) The next banking business day after the receipt of federal revenues, when the taxpayer makes the payment on non-banking business days, Saturdays, or Sundays, and the bank grants them the value date of the next banking business day.

II. The checks must contain the following inscriptions:

a) On the face, depending on the case:

"For deposit into the bank account of the Treasury of the Federation".
Regarding contributions administered by federal entities: "For deposit into the bank account of (name of the treasury or equivalent body)".

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3. Regarding social security contributions collected by a decentralized agency: "For deposit into a bank account of (name of the agency)". In this case, the taxpayer's registration number with the relevant agency must also be noted.
b) On the reverse, as applicable:
1. "Check issued for the payment of federal contributions by the taxpayer (name of the taxpayer) with RFC key. For deposit into the bank account of the Treasury of the Federation".
2. Regarding contributions administered by the federative entities: "Check issued for the payment of federal contributions by the taxpayer (name of the taxpayer) with RFC key. For deposit into the bank account of (name of the treasury or equivalent body)".
3. Regarding social security contributions collected by a decentralized agency: "Check issued for the payment of federal contributions by the taxpayer (name of the taxpayer) with RFC key. For deposit into the bank account of (name of the agency)".
CFF 20, RCFF 14

Credit or debit card as a payment method for individuals
2.1.18. For the purposes of Article 20, seventh paragraph of the CFF, credit institutions authorized as auxiliaries by TESOFE may receive payment of federal taxes, DPA's and their accessories by individuals with credit or debit cards issued by financial system institutions, up to the amount that the SAT will make known on its Portal.
Taxpayers who opt to make payments via credit or debit cards, in accordance with the preceding paragraph, shall make the corresponding payment before the authorized credit institutions, in accordance with the modalities published on the SAT Portal.
Payments made via credit or debit cards shall be deemed made on the date they are received by the authorized credit institution.
Regarding payments made with credit and debit cards, revenues shall be deemed collected at the moment the authorized credit institution releases and/or credits the resources in favor of TESOFE.
CFF 20

Option for exchange centers, money transmitters, and unregulated multiple-object financial societies to make payments or receive refunds through accounts opened in the name of the legal representative or one of its individual partners or shareholders
2.1.19. For the purposes of Articles 20, seventh paragraph and 22-B of the CFF, as well as Article 27, fraction III of the ISR Law, exchange centers, money transmitters, and unregulated multiple-object financial societies may make payment of their contributions and expenditures, as well as receive refunds, via electronic fund transfer, credit or debit card, originating from accounts opened in the name of the legal representative or one of its individual partners or shareholders in institutions comprising the financial system and entities authorized by the Bank of Mexico for such purposes, provided they meet the following requirements:
I. That exchange centers, money transmitters, and unregulated multiple-object financial societies have entered into a mandate contract with the individual who is the holder of the account, through which the payment of their contributions and expenditures on their behalf will be made.
II. That the individual in whose name the account was opened refrains from using it to conduct their own operations.

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III. That exchange centers, money transmitters, and unregulated multiple-object financial societies hold a valid registration before the CNBV or the National Commission for the Protection and Defense of Financial Services Users, as applicable, in terms of Articles 81-B and 87-B of the General Law of Credit Auxiliary Organizations and Activities.
IV. That exchange centers, money transmitters, and unregulated multiple-object financial societies give their consent for the CNBV to disseminate via its Internet page the compliance of their obligations regarding the prevention of operations with resources of illicit origin and financing of terrorism, which must have the status of Compliant, Late Compliant, or Not Applicable.
V. Exchange centers, money transmitters, and unregulated multiple-object financial societies must identify in their accounting and support with the corresponding CFDI each of the payments made from the account opened in the name of the individual, except for expenditures made by contributions.
Exchange centers, money transmitters, and unregulated multiple-object financial societies will definitively lose the facility provided in this rule, from the date the legal representative, partner, or shareholder, individuals, use the account they hold to conduct at least one personal operation.
CFF 20, 22-B, LISR 27, Credit Institutions Law 115, General Law of Credit Auxiliary Organizations and Activities 56, 81-B, 87-B

Payment of DPA's before the Secretariats of Communications and Transportation, Foreign Relations, and Interior
2.1.20. For the purposes of Article 20, second-to-last paragraph of the CFF, regarding fees and revenues for services provided by the Secretariat of Communications and Transportation, or for the use or enjoyment of public domain goods and for services provided in private law functions, whose administration has been entrusted to said Secretariat, payment of such consideration via point-of-sale terminals by credit or debit cards operated by the Secretariat of Communications and Transportation itself is authorized, and the total amount of revenue collected must be concentrated to TESOFE, without any deduction or discount.
For the purposes of Article 20, second-to-last paragraph of the CFF, regarding fees for extended hours of air traffic control services provided by SENEAM and for the authorization of extended hours in civil aerodromes issued by the General Directorate of Civil Aeronautics of the Secretariat of Communications and Transportation referred to in Articles 150-C and 154, fraction V of the LFD, payment may be made via recurring charges on credit or debit cards authorized for such purposes, provided that users previously submit a registration request to SENEAM or to the aforementioned Directorate, as applicable, in accordance with the format published on the Internet page of those responsible for providing the service. In such request, the following must be indicated and attached:
I. Full name, denomination, or corporate name of the taxpayer.
II. Original and photocopy for verification of the official identification of the individual and/or the legal representative, as well as the articles of incorporation and notarial power of attorney of the legal representative.
III. Document accrediting the RFC key and fiscal domicile.
IV. Banking institution, expiration date, credit or debit card number, and security code.
V. Registration and description (model and wingspan) of the aircraft(es) to be linked to the credit or debit card.
VI. Taxpayer's email address.
In the case of foreign users without residence in the country, it will not be a requirement to present the document referred to in fraction III of this rule, but they must provide their place of residence abroad.

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It shall be understood that taxpayers subject to the option established in the second paragraph of this rule, if they accept that an automatic charge be made to the credit or debit card for the amount of the fees incurred, within ten days of the month following that in which the services are received, and once this option is chosen, they may not vary it in the same fiscal year. Upon conclusion of the fiscal year, cancellation of this payment method may be requested; otherwise, it shall be deemed extended. In the event that those responsible for providing the services cannot charge in full or in part in the terms indicated in the preceding paragraph, proceedings shall follow what is established in Article 3 of the LFD. In the event that a charge has been made for an amount greater than the fees actually incurred, the resulting difference in their favor shall be applied against the subsequent charge. For the purposes of Article 20 of the CFF, regarding payments made through the SAT Portal, or on the gob.mx Portal, payment via credit or debit cards operated through virtual point-of-sale terminals is authorized, and the total amount of revenue collected must be concentrated to TESOFE, without any deduction or discount. For the purposes of Article 20, second-to-last paragraph of the CFF, regarding DPA's for migratory services provided by the Secretariat of the Interior, through the INM, payment of such consideration via point-of-sale terminals by credit or debit cards operated by said dependency is authorized, and the total amount of revenue collected must be concentrated to TESOFE, without any deduction or discount. Payments made via credit or debit cards shall be deemed made on the date they are received by the relevant dependency. Regarding payments made with credit or debit cards, revenues shall be deemed collected at the moment the authorized credit institution releases the resources in favor of TESOFE. Furthermore, dependencies and budget-supported entities that have express authorization from TESOFE may receive payment of DPA's with credit or debit cards. To comply with what is established in Article 150-C, penultimate and last paragraphs of the LFD, taxpayers must deliver, before the Central Office of Services in the Mexican Airspace, an electronic file with the following data:
a) Consecutive Registration Number b) Type of service c) User Number d) Operation Date (UTC) e) Registration f) Start Time of the Extended Hours (In UTC time) g) End Time of the Extended Hours (In UTC time) h) Total Extended Hours Time i) Extended Hours Rate j) Total Amount k) Operation Type l) Origin (ICAO Code) m) Destination (ICAO Code) n) Flight Number o) Airport providing the service (ICAO Code) The information must be presented on a magnetic device, with the technical characteristics established by the Secretariat of Communications and Transportation, through Services in the Mexican Airspace. CFF 20, LFD 3, 150-C, 154, RMF 2023 2.1.18.

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Monthly surcharge rate
2.1.21. For the purposes of Article 21 of the CFF and based on the monthly surcharge rate established in Article 8, fraction I of the LIF, the monthly surcharge rate for late payment applicable in the 2023 fiscal year is 1.47%.
CFF 21, LIF 8

Verification of funds in the case of a returned check in payment of contributions
2.1.22. For the purposes of Article 21, seventh paragraph of the CFF, the taxpayer may prove that on the day the check was presented for payment of their contributions, they had sufficient funds and that, for reasons not attributable to them, it was rejected by the credit institution.
To do so, they must submit a clarification through the tax mailbox, attaching documentation that accredits the existence of said funds. Such documentation may consist of the statement issued by the credit institution, regarding the balance on that date.
CFF 21

Notice to exempt from solidary liability
2.1.23. For the purposes of Articles 26, first paragraph, fraction XIV of the CFF and 21 of its Regulations, the notice to exempt from solidary liability to persons to whom residents abroad provide subordinate or independent personal services covered by residents abroad, must be submitted in accordance with procedure form 188/CFF Notice to exempt from solidary liability, contained in Annex 1-A.
CFF 26, RCFF 21

Printing and completion of fiscal forms
2.1.24. For the purposes of Articles 31 of the CFF and 42 of its Regulations, taxpayers who exercise the option to print and complete official forms must adhere to the technical requirements published on the SAT Portal.
Taxpayers who, in accordance with the ISR Law, are obligated to issue documents or statements whose issuance is of free printing, may consign in said documents or statements the handwritten signature of the taxpayer, withholding agent, or legal representative, or they may be signed using the taxpayer's e.firma. Such format must include the original chain, the digital seal, and the serial number of the digital certificate of the e.firma with which it was signed, as well as the date and time of issuance of the document or statement in question. CFF 31, 33, RCFF 42

Procedure to be observed to make public the result of the tax compliance opinion
2.1.25. For the purposes of Article 32-D of the CFF, taxpayers may authorize the SAT to make public the result of their tax compliance opinion, for which they must carry out the following procedure:
I. Log in with the e.firma or Password in the functionality Authorize that the result of your Compliance Opinion be public or revoke the authorization, on the SAT Portal, Other procedures and services: Compliance Opinion.
II. Choose the option: I authorize making public the result of my compliance opinion on the selection screen shown.
III. Select the save option to register the authorization.
The result of the tax compliance opinion of taxpayers who authorized the SAT to make it public can be consulted through the online execution Consult the compliance opinion of taxpayers who authorized making it public, on the SAT Portal, entering the RFC or CURP to consult.

96 DIARIO OFICIAL Tuesday, December 27, 2022

For the purposes of Article 32-D, last paragraph of the CFF, providers of any authority, entity, body, or organism of the Legislative, Executive, and Judicial Branches, of the Federation, of the Federative Entities, and of the Municipalities, autonomous bodies, political parties, trusts, and funds, as well as any individual, legal entity, or union, that receive and exercise federal public resources and any public entity, must make public the result of the compliance opinion through the procedure described above. To cancel this authorization, taxpayers must carry out the following procedure:
I. Log in with the e.firma or Password in the functionality Authorize that the result of your Compliance Opinion be public or revoke the authorization, on the SAT Portal.
II. Select the option: I do not authorize making public the result of my compliance opinion.
III. Select the save option.
In the case where taxpayers with whom a commercial operation is to be concluded do not appear in the Public Query 32-D, the compliance opinion must be generated by the taxpayer themselves in terms of what is provided by rule 2.1.37.
CFF 32-D, RMF 2023 2.1.37.

Queries submitted by Dependencies or Entities of the Federal Public Administration, through the e.firma of the competent public official
2.1.26. For the purposes of Articles 19 and 34 of the CFF, dependencies or entities of the Federal, State, or Municipal Public Administration, centralized, decentralized, or desconcentrated, as well as constitutionally autonomous bodies that require confirmation of criteria regarding the interpretation or application of fiscal provisions in real and concrete situations, may submit their promotion through the tax mailbox with the e.firma of the competent public official to promote before fiscal authorities, in terms of procedure form 260/CFF Online Queries submitted by Dependencies or Entities of the Federal Public Administration, through the e.firma of the competent public official, contained in Annex 1-A.
CFF 17-K, 19, 34

Option not to present the informational declaration of trust companies and information of trusts that generate income
2.1.27. For the purposes of Article 32-B, first paragraph, fraction VIII, last paragraph of the CFF, credit institutions, insurance companies, and brokerage houses may not present the information referred to in the cited fraction, regarding the following types of trusts:
I. Those referred to in any of the following provisions:
a) Article 90, fourth paragraph of the ISR Law, provided that the earnings are solely destined to finance education up to undergraduate level for the descendants in the direct line of the taxpayers and that the studies have official validity recognition. This provision shall apply only to individuals. b) Article 3, first paragraph, fraction III of the Organic Law of the Federal Public Administration.
II. Those authorized to receive deductible donations in terms of the ISR Law.
III. Those celebrated solely for the purpose of administering consumer resources for the acquisition of new movable goods, real estate, or the provision of services, in terms of Article 63 of the Federal Consumer Protection Law; the Regulation of marketing systems through the integration of consumer groups, published in the DOF on May 17, 1994, and abrogated on March 10, 2006, and the Official Mexican Standard NOM-143-SCFI-2000, Commercial practices normative elements for systems consisting of the integration of consumer groups for the acquisition of goods and services (self-financing systems), published in the DOF on September 19, 2000, and cancelled on May 18, 2006.

Tuesday, December 27, 2022 DIARIO OFICIAL 97

IV. Those issuers of participation certificates placed among the general investing public.
V. Those in which the settlors are dependencies or entities of the Federal Public Administration, federative entities, municipalities, or constitutional autonomous bodies.
For the purposes of this rule, credit institutions, insurance companies, and brokerage houses must present the report referred to in procedure form 4/CFF Report of trusts of the financial sector, contained in Annex 1-A.
CFF 32-B, LISR 90, LOAPF 3, LFPC 63, NOM DOF 19/05/2006

Procedure to be observed in the application of incentives or subsidies
2.1.28. For the purposes of Article 32-D, fifth paragraph of the CFF, any authority, public entity, body, or organism of the Legislative, Executive, and Judicial Branches, of the Federation, of the federative entities, and of the municipalities, autonomous bodies, political parties, trusts, and funds, as well as any individual, legal entity, or union that receive and exercise federal public resources that have the application of subsidies or incentives under their charge, prior to the delivery or authorization of a subsidy or incentive, must ensure compliance with the tax obligations of the beneficiaries, except for those who are not obligated to register in the RFC or when a subsidy or incentive is granted up to $30,000.00 (thirty thousand pesos 00/100 M.N.).
Any authority, public entity, body, or organism of the Legislative, Executive, and Judicial Branches, of the Federation, of the federative entities, and of the municipalities, autonomous bodies, political parties, trusts, and funds, as well as any individual, legal entity, or union that receive and exercise federal public resources, prior to signing the confidentiality agreement with the SAT referred to in rule 2.1.38., through the online application provided for these purposes by the said desconcentrated body, will generate the document showing the result of the tax compliance opinion of the beneficiary. In the event that the beneficiary is not registered in the RFC and should be, the entity or dependency may generate the registration in said registry through the same application, for which it will require the valid CURP and domicile. To be entitled to the subsidy or incentive, the compliance opinion must be positive or registered without tax obligations, and it will have a validity of three months counted from the day of its issuance. When the opinion indicates that the taxpayer is registered without tax obligations, it will be taken as positive when the beneficiary does not have income exceeding the annual value of 40 UMA. If the subsidy or incentive exceeds the annual value of 40 UMA, the opinion to grant the subsidy must be positive. CFF 32-D, 65, 66, 66-A, 69, 141, RMF 2023 2.1.37., 2.1.38.

Procedure to be observed for contracts with any authority, public entity, body, or organism of the Legislative, Executive, and Judicial Branches, of the Federation, of the federative entities, and of the municipalities, autonomous bodies, political parties, trusts, and funds, as well as any individual, legal entity, or union that receive and exercise federal public resources
2.1.29. For the purposes of Article 32-D, first, second, third, and seventh paragraphs of the CFF, when any authority, public entity, body, or organism of the Legislative, Executive, and Judicial Branches, of the Federation, of the federative entities, and of the municipalities, autonomous bodies, political parties, trusts, and funds, as well as any individual, legal entity, or union that receive and exercise federal public resources, are to carry out contracts for the acquisition of goods, leasing, provision of services, or public works, with total or partial charge to federal funds, whose amount exceeds $300,000.00 (three hundred thousand pesos 00/100 M.N.) excluding VAT, they must require that the taxpayers with whom the contract is to be concluded make public the compliance opinion in terms of rule 2.1.25.

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Regarding taxpayers who are subcontracted by taxpayers with whom a contract is to be concluded, they shall process their own tax compliance opinion, in accordance with Rule 2.1.37., or the subjects mentioned in the first paragraph of this rule may obtain it through the procedure established in Rule 2.1.38.

In cases where the taxpayer has tax credits and wishes to enter into an agreement with the tax authorities to pay with resources obtained from the sale, lease, provision of services, or public works that are intended to be contracted, the opinion shall be issued by the ADR, sending it to the tax mailbox of this entity until the payment agreement has been celebrated.

For the purposes of the above, the tax authorities shall issue a letter to the administrative unit responsible for the bidding, so that the latter, within a period of fifteen days, by letter, ratifies or rectifies the data stated by the taxpayer. Once the aforementioned information is received, the tax authority shall grant the taxpayer a period of fifteen days to celebrate the respective agreement.

Residents abroad who are not obligated to submit the application for registration in the RFC, nor the notices to said registry, and who are not obligated to submit periodic returns in Mexico, shall record these statements under oath in a free document that they will deliver to the authority, public entity, entity, organ, or organism of the Legislative, Executive, and Judicial branches, of the Federation, of the federative entities and of the municipalities, autonomous bodies, political parties, trusts and funds, as well as any natural person, legal entity, or union that receive and exercise federal public resources, the convener, so that it manages before the ADR the non-application of Article 32-D of the CFF. The tax authority will review that the legal assumption of said article does not apply, due to the absence of tax credits.

CFF 32-D, 66, 66-A, 141, RMF 2023 2.1.25., 2.1.37., 2.1.38.

Amicable procedure contained in a Treaty to Avoid Double Taxation

2.1.30. The request to initiate an amicable procedure contained in a valid Treaty to Avoid Double Taxation signed by Mexico shall be carried out in accordance with the procedure form 244/CFF Request to initiate amicable procedure contained in a Treaty to Avoid Double Taxation (Mutual Agreement Procedure, MAP in English), contained in Annex 1-A.

The request to initiate an amicable procedure shall not be admissible when:

I. It is based on a treaty to avoid double taxation, article, or relevant part of said treaty, that is not in force.

II. It is presented outside the time limits established in the treaty to avoid double taxation in question.

III. It does not expressly state what the violation of the treaty to avoid double taxation consists of, does not mention the article(s) or relevant part of the same that are considered violated, as well as the interpretation that, in the opinion of the taxpayer, should be given for the application of the article(s) in question.

IV. It concerns taxes not included in the invoked treaty to avoid double taxation.

V. It concerns a matter of internal law that does not violate any provision of the treaty to avoid double taxation or concerns the application of the procedural provisions established by internal law.

VI. A Conclusive Agreement has been reached and signed by the taxpayer and the tax authority.

VII. The subject matter of the request to initiate an amicable procedure raised would have been resolved previously in another amicable procedure requested by the same taxpayer or a related party of said taxpayer, regarding the same tax(es), the same fiscal year(s), the same facts, the same circumstances, and regarding the same article(s) or relevant part(s) of the same applicable treaty to avoid double taxation.

Tuesday, December 27, 2022 OFFICIAL GAZETTE 99

VIII. The subject matter of the request to initiate an amicable procedure would have been resolved definitively in a revocation appeal or lawsuit before the Federal Court of Administrative Justice.

At the close of the amicable procedure, the ACAJNI, the ACFPT or the administrations attached to them, as well as the ACAJNH, as applicable, shall issue a letter addressed to the taxpayer, in which the terms of the conclusion of said procedure shall be informed.

CFF 18, 69-C, 69-H, 125, 141, 142, RMF 2023 2.1.44.

Information provided by the Federation, the Federative Entities and their Decentralized Organizations, as well as by the Municipalities. Option to consider it fulfilled

2.1.31. The obligation to present the information referred to in Article 32-G of the CFF shall be considered fulfilled when it is carried out in accordance with what is established in Rule 4.5.1.

CFF 32-G, RMF 2023 4.5.1.

Suspension of the time limit to issue resolutions in revocation appeals

2.1.32. For the purposes of Article 131, first paragraph of the CFF, prior to the authority issuing the corresponding resolution, taxpayers may expressly request the tax authorities to suspend the time limit established in the cited provision, provided that it concerns revocation appeals filed against resolutions that resolve consultations formulated in connection with the methodology used in obtaining prices, amounts of consideration, or profit margins in transactions with related parties, or those that determine tax credits resulting from the application of methodologies or treaties to avoid double taxation. To this end, they must exhibit supporting documentation in Spanish or its translation by an expert translator authorized by a competent authority for such effect, with which they demonstrate that said taxpayers, or their related parties, have requested the intervention of the competent authorities for the celebration of a dispute resolution procedure contained in a treaty to avoid double taxation or an amicable agreement procedure.

The suspension of the time limit referred to in the previous paragraph shall begin from the date on which the competent authority of the other country that received the request to initiate a dispute resolution procedure contained in a treaty to avoid double taxation or an amicable agreement procedure notifies the ACAJNI, the ACFPT or the ACAJNH, as applicable, by any means of communication, the receipt of said request, or, regarding procedures whose initiation is requested from the Mexican competent authority, from the date on which the request to initiate these has been received by said authority.

Once there is evidence of said notification or presentation, respectively, the authority responsible for resolving the revocation appeals shall communicate the suspension of the time limit. In any case, the suspension shall cease when the notification of the act by which the ACAJNI, the ACFPT or the administrations attached to them, as well as the ACAJNH, as applicable, make known to the taxpayer the conclusion of said procedure takes effect, even when it has concluded at the request of the interested party or when it has been declared inadmissible.

CFF 131, RMF 2023 1.6., 2.1.30.

. Interpretation of treaties in tax matters

2.1.33. For the interpretation of the treaties in tax matters that Mexico has in force, the following shall apply:

I. In accordance with the Vienna Convention on the Law of Treaties, the treaties to avoid double taxation that Mexico has in force shall be interpreted through the application of Articles 31, 32, and 33 of said Convention.

For these purposes, it shall be considered that they update the assumption established in Article 31, paragraph 3 of the Vienna Convention on the Law of Treaties, the amicable agreements of a general nature on the interpretation or application of the treaty in question, concluded by the competent authorities of the contracting States.

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Likewise, it shall be considered that they update the assumptions provided for in Articles 31 and 32 of the Vienna Convention on the Law of Treaties, the Comments to the articles of the Model Tax Convention on Income and on Property, to which the recommendation adopted by the OECD Council on October 23, 1997 refers, as they were published after the adoption by said Council of the tenth update or that which replaces it, to the extent that such Comments are consistent with the provisions of the treaty in question.

II. In accordance with the Vienna Convention on the Law of Treaties, the information exchange agreements that Mexico has in force shall be interpreted through the application of Articles 31, 32, and 33 of said Convention.

For these purposes, it shall be considered that they update the assumption established in Article 31, paragraph 3 of the Vienna Convention on the Law of Treaties, the amicable agreements of a general nature on the interpretation or application of the agreement in question, concluded by the competent authorities of the contracting States.

Likewise, it shall be considered that they update the assumptions established in Articles 31 and 32 of the Vienna Convention on the Law of Treaties, the Comments to the articles of the Model Agreement on the Exchange of Information in Tax Matters, prepared by the Working Group of the OECD Global Forum on Effective Exchange of Information, to the extent that such Comments are consistent with the provisions of the agreement in question.

CFF 1, 5, Convention DOF 14/02/75 31, 32, 33

Business benefits for the purposes of treaties to avoid double taxation

2.1.34. For the purposes of Article 7 of the treaties to avoid double taxation that Mexico has in force, the term "business profits" shall be understood as the income obtained from carrying out the activities referred to in Article 16 of the CFF.

CFF 16, LISR 175

Standardized or standard application for the purposes of treaties to avoid double taxation

2.1.35. For the purposes of Article 12 of the treaties to avoid double taxation that Mexico has in force and of Mexico's observation in paragraph 28 of the Comments to Article 12 of the Model Tax Convention on Income and on Property, to which the recommendation adopted by the OECD Council on October 23, 1997 refers, as they were published after the adoption by said Council of the tenth update or that which replaces it, standardized or standard application is understood, among others, that known as commercial off the shelf (COTS), whose use, temporary enjoyment, or commercial exploitation is granted homogeneously and massively in the market to any person.

Standardized or standard application is not considered special or specific. For these purposes, special or specific application is understood as any of the following:

I. That adapted in some way for the purchaser or the user.

In the case of an originally standardized or standard application and subsequently adapted in some way for the purchaser or the user, special or specific application is considered from the moment it undergoes such adaptation.

A standardized or standard application is not considered adapted when it is added with another standardized or standard application.

II. That designed, developed, or manufactured exclusively for one user or group of users.

The term application referred to in this rule is also known as application software; application program, computing program, computer program, or software.

CFF 15-B, LISR 167

Tuesday, December 27, 2022 OFFICIAL GAZETTE 101

Persons authorized to perform appraisals in tax matters

2.1.36. For the purposes of Article 3, first paragraph of the Regulations of the CFF, appraisals carried out by the following may be received and, if applicable, accepted for tax purposes:

I. Persons who hold a professional license for appraisers.

II. Associations that group colleges of appraisers whose members hold a professional license in appraisal.

III. Associations that group experts who hold a professional license for appraisers.

In all cases, the professional license for appraisers must be issued by the Secretariat of Public Education.

RCFF 3

Procedure to be observed for obtaining the tax compliance opinion

2.1.37. Taxpayers who require obtaining the tax compliance opinion in terms of Article 32-D of the CFF shall carry out the following procedure:

I. Access through the SAT Portal, selecting the option Other procedures and services, subsequently Obtain your tax compliance opinion.

II. Enter key in the RFC and Password or e.firma.

III. Once the option is selected, the taxpayer may print the tax compliance opinion.

IV. Likewise, the taxpayer, provider, or service provider may authorize through the SAT Portal for a third party with whom they wish to establish contractual relations to consult their compliance opinion.

The aforementioned opinion shall be generated considering the taxpayer's fiscal situation in the following senses:

Positive.- When the taxpayer is registered and up to date in the fulfillment of the obligations considered in numbers 1 to 12 of this rule.

Negative.- When the taxpayer is registered and not up to date in the fulfillment of their tax obligations considered in numbers 1 to 12 of this rule.

In suspension of activities.- When the taxpayer is in a suspended state in the RFC on the date of issuance of the compliance opinion.

The authority, in order to generate the tax compliance opinion, will review that the requesting taxpayer:

Has fulfilled their tax obligations regarding registration in the RFC, referred to in the CFF and its Regulations, and that the key in the RFC is active.
Is up to date in the fulfillment of their tax obligations, regarding the submission of annual income tax returns for the last four fiscal years. Is up to date in the fulfillment of their tax obligations in the fiscal year in which they request the opinion and in the four last fiscal years prior to this, regarding the submission of provisional payments of income tax and withholdings of income tax for wages and salaries and withholdings for assimilated to salaries, as well as definitive payments of income tax, VAT, and IEPS and the DIOT; including the informative returns referred to in rules 5.2.2., 5.2.13., 5.2.15., 5.2.17., 5.2.18., 5.2.19., 5.2.20., 5.2.21. and 5.2.26.
For the purposes of Article 32-D, fraction VIII of the CFF, regarding differences, what is stated in the returns for provisional payments, withholdings, definitive or annual, income and withholdings, must match the digital tax certificates by Internet, files, documents, or databases that the tax authorities have, possess, or have access to.
Is not published on the SAT Portal, in the definitive list referred to in Article 69-B, fourth paragraph of the CFF.

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Has no firm or enforceable tax credits.
Regarding taxpayers who have requested authorization to pay in installments or have filed any means of defense against tax credits under their responsibility, the same must be guaranteed in accordance with Article 141 of the CFF, except for what is provided by Rule 2.11.5.
In case of having authorization for payment in installments, have not incurred the causes of revocation referred to in Article 66-A, fraction IV of the CFF.
Is located. A taxpayer shall be considered located when they are not published in the list referred to in Article 69, last paragraph of the CFF, in relation to the twelfth paragraph, fraction III of said article.
Have no final condemning sentence for any tax offense. The impediment to contract shall be for a period equal to the penalty imposed, from the time the sentence becomes final.
Is not published in the list referred to in Article 69-B Bis, ninth paragraph of the CFF.
Is up to date in the fulfillment of their tax obligations regarding the submission of the annual informative return of income obtained and expenditures made by the regime of legal entities with non-profit purposes, in accordance with what is established in Article 86, third paragraph of the Income Tax Law, and the informative return regarding the transparency of assets and the use and destination of donations received and activities intended to influence legislation, provided for in Article 82, fraction VI of the Income Tax Law, Rule 3.10.10. and the procedure form 19/ISR Informative return to guarantee the transparency of assets, as well as the use and destination of donations received and activities intended to influence legislation, contained in Annex 1-A, corresponding to the last four fiscal years.
Complies with their tax obligations established in Articles 32-B Ter and 32-B Quinquies of the CFF, as applicable.

For the purposes of numbers 5, 6, and 7, regarding firm or enforceable tax credits, it shall be understood that the taxpayer is up to date in the fulfillment of their tax obligations, if on the date of the request for the opinion referred to in fraction I of this rule, they are in any of the following situations:

i) When the taxpayer has authorization to pay in installments and it has not been revoked.

ii) When the time limit to pay referred to in Article 65 of the CFF has not expired.

iii) When a means of defense has been filed against the determined tax credit and the fiscal interest is duly guaranteed in accordance with tax provisions.

iv) When the taxpayer is paying their debts by period or fiscal year, in terms of the second paragraph of Rule 2.1.51. and furthermore, that, between the date of request and the first payment, or between each payment made, no more than sixty natural days elapse.

When the tax compliance opinion yields inconsistencies with which the taxpayer does not agree, they must enter the corresponding clarification, in accordance with procedure form 2/CFF Clarification to the tax compliance opinion, contained in Annex 1-A, on the SAT Portal in the My Portal section; regarding clarifications of their situation in the RFC registry, on tax credits or on the granting of guarantee, clarifications in the fulfillment of tax returns, clarifications regarding the publication in the definitive list of Article 69-B, fourth paragraph of the CFF, not located (list referred to in Article 69, last paragraph of the CFF, in relation to the twelfth paragraph, fraction III of the CFF), final condemning sentence for any tax offense, and publication in the list referred to in Article 69-B Bis, ninth paragraph of the CFF, the authority must resolve within a maximum period of six days. Once it is confirmed that the inconsistencies have been resolved, the taxpayer must request the tax compliance opinion again.

Tuesday, December 27, 2022 OFFICIAL GAZETTE 103

If the taxpayer was unable to clarify any of the inconsistencies, they may reassert the corresponding clarification when they provide new reasons and support them documentarily.

The opinion on the compliance with tax obligations referred to in the first paragraph of this rule, if issued in a positive sense, will have a validity of thirty natural days from the date of issuance.

Likewise, said opinion is issued considering the taxpayer's situation in the electronic systems of the SAT, so it does not constitute a resolution in favor of the taxpayer regarding the calculation and amounts of declared or paid credits or taxes.

This rule is also applicable to taxpayers who subcontract providers or service providers to whom the contract is awarded.

CFF 31, 32-B Ter, 32-B Quinquies, 32-D, 65, 66, 66-A, 69, 69-B, 69-B Bis, 141, LISR 82, 86, RMF 2023 2.1.51., 2.11.5., 3.10.10., 5.2.2., 5.2.13., 5.2.15., 5.2.17., 5.2.18., 5.2.19., 5.2.20., 5.2.21., 5.2.26.

Online application for obtaining the compliance opinion

2.1.38. For the purposes of rules 2.1.28., 2.1.29. and 2.1.37., for any authority, public body, entity, organ or organism of the Legislative, Executive and Judicial branches, of the Federation, of the federal entities and of the municipalities, autonomous bodies, political parties, trusts and funds, as well as any natural person, legal entity or union that receives and exercises federal public resources, that grant subsidies or incentives, or when they are going to carry out contracts for the acquisition of goods, leasing, provision of services or public works, whose amount exceeds $300,000.00 (three hundred thousand pesos 00/100 M.N.), excluding VAT, or well, grant authorizations in matters of internal taxes or foreign trade, to have access to the online application that allows consulting the result of the compliance opinion, they must:

I. Celebrate a confidentiality agreement with the SAT, which will be signed by the official legally authorized to do so.

II. Designate a maximum of two people so that they are the ones who administer the additions and removals of the authorized personnel to consult the compliance opinion. Those who are in charge of such administration must be employees of the institution or dependency and will do so using the e.signature. In case of substitution of the designated persons, notice must be given to the SAT immediately, otherwise it will be presumed that the consultation was carried out by the dependency or entity in question.

III. Warn those who have access to the application that allows consulting the compliance opinion, to keep absolute confidentiality of the information that is generated and consulted, in terms of article 69 of the CFF, likewise derived from the fact that said information is susceptible to having the character of confidential in accordance with article 113, fraction II of the Federal Law of Transparency and Access to Public Information.

IV. The persons who administer the additions and removals of the authorized personnel to consult the compliance opinion and those who carry out the consultation, must have the e.signature.

V. The subjects referred to in the first paragraph of this rule, must implement the necessary measures to safeguard the integrity and confidentiality of the information.

CFF 32-D, 69, Federal Law of Transparency and Access to Public Information 113, RMF 2023 2.1.28., 2.1.29., 2.1.37.

Agreement for the payment of owed credits

2.1.39. The agreement to pay the credits that taxpayers referred to in rule 2.1.29. have, will be carried out in accordance with the following:

I. Taxpayers will present themselves, by prior appointment, before any ADSC to celebrate the agreement to pay their firm tax credits, with the resources that will be obtained from the alienation, leasing, provision of services or public works that are intended to be contracted, and the following will be observed:

a) In the agreement, the percentage or amount that the Centralized and Paraestatal Federal Public Administration or the Attorney General's Office must withhold and remit will be established, which will be subject to the amount of the tax credit, observing for this purpose the deadlines and amounts of the payments fixed in the contract. In the event that there are additional payments to those established in the contract, the contracting dependencies or entities, prior to making said payments, must inform the tax authority so that it indicates the percentage or amount to be withheld on said payments.

b) Once the agreement is celebrated, these administrations will communicate to the contracting dependencies or entities, by official letter and based on the information provided, the percentage or amount established in the agreement, which must be withheld and remitted for each payment they make, from the moment they have knowledge that they must make said withholding.

c) To make the corresponding remittances, they must use the FCF, which will be sent by any ADR.

d) The remittance must be made before authorized credit institutions, within five days following that in which the withholding is made. In the event that the withholding is not remitted within the period indicated in this section, the Centralized and Paraestatal Federal Public Administration or the Attorney General's Office must remit said withholding with the corresponding update and surcharges, in terms of articles 17-A and 21 of the CFF.

II. In the case of omission in the remittance of the withholding or withholdings made by the sending dependencies or entities, the ADSC that celebrated the agreement will inform the respective Internal Control Body, as well as the Secretariat of Public Function.

CFF 17-A, 21, RMF 2023 2.1.29.

Collection of contested tax credits

2.1.40. For the purposes of rule 2.1.1., and in order to give continuity to the collection process, the issuing authority must send to the SAT or to the tax authorities of the federal entities, as appropriate, the following:

I. The firm tax credits, regarding which the deadlines for filing means of defense have elapsed, or because they have exhausted the administrative recourse available.

II. If, once the tax credits have been sent to the SAT or to the federal entities, the filing of any admissible means of defense is notified, the issuing authorities must inform the SAT or the federal entities by official letter, containing the following:

a) Name of the petitioner and RFC key.

b) Type of the filed means of defense.

c) Date of presentation of the means of defense.

d) Date of summons to the authority in case of nullity trial or amparo.

e) Authority that will resolve the means of defense.

f) File number of the means of defense.

g) Number and date of the determining document challenged, as well as the issuing authority.

h) Amount of the tax credit.

i) Procedural status of the means of defense.

j) Date of notification of the resolution or sentence to the petitioner and to the authority.

k) Specify whether it is firm or not and, if applicable, the date of firmness of the resolution.

Tuesday, December 27, 2022 OFFICIAL GAZETTE 105

In the event that the administrative execution procedure is ordered to be suspended, a copy of the documentation accrediting the suspension must also be attached, and in the event that such suspension is granted conditionally, it must be specified whether the debtor presented the guarantee. Likewise, the date of issuance of the interlocutory agreement or sentence, as well as the date of notification to the authority of said acts, must be specified.

The agreements, resolutions or any act that modifies the procedural status or puts an end to the means of defense filed regarding the tax credits in question, must be informed by the issuing authority to the SAT or to the federal entities, as appropriate, by official letter, attaching a simple copy of these, except for the definitive resolution or sentence, in which case a certified copy will be sent.

The issuing authority must remit the mentioned data, within five days following the date on which they have knowledge of the corresponding agreement or definitive resolution.

RMF 2023 2.1.1.

Option to present collective consultations on the application of tax provisions, through organizations that group taxpayers

2.1.41. For the purposes of article 34 of the CFF, the SAT may resolve the consultations formulated by employer associations; worker unions; chambers of commerce and industry; agricultural, livestock, fishing or forestry groups; professional colleges, as well as the organisms that group them; civil associations that in accordance with their statutes have the same social object as the chambers and business confederations in terms of the ISR Law, on concrete situations that affect the generality of their members or associates, provided that they are presented in accordance with the procedure form 233/CFF Consultations and authorizations online presented through organizations that group taxpayers, contained in Annex 1-A.

The following subjects and matters cannot be the object of the facility provided for in this rule:

I. Determination of authorized deductions and taxable income in operations carried out with related parties.

II. Origin verifications carried out under the various commercial treaties of which Mexico is a party.

III. Credit for taxes paid abroad.

IV. Deduction of interest referred to in article 28, fractions XXVII and XXXII of the ISR Law.

V. Controlled foreign entities subject to preferential tax regimes referred to in Title VI of the ISR Law.

VI. Return of capital.

VII. Exchange of tax information with competent foreign authorities carried out under the various inter-institutional agreements in the international sphere with a fiscal clause.

VIII. Interpretation and application of agreements, conventions or fiscal treaties or exchange of tax information concluded by Mexico.

IX. Interpretation and application of inter-institutional agreements in the international sphere with a fiscal clause, agreements, conventions or fiscal treaties or exchange of tax information of which Mexico is a party or others that contain provisions on said matters.

X. Optional regime for groups of companies referred to in Chapter VI of Title II of the ISR Law.

XI. Those related to the LISH, Hydrocarbons Law and its Regulations, as well as any other regime, provision, term or fiscal condition applicable to the activities, subjects and entities referred to in said laws and regulations.

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XII. Permanent establishment, as well as the income and deductions attributable to it.

XIII. Fiscal incentives of the northern or southern border region.

XIV. Deduction for payments referred to in article 28, fractions XXIII and XXIX of the ISR Law.

XV. Application of article 5-A of the CFF.

XVI. Application of the provisions of Title Sixth of the CFF, as well as the infractions and sanctions provided for in articles 82-A to 82-D of the CFF.

XVII. Application of articles 4-A, 4-B and 205 of the ISR Law.

XVIII. Provisions on controlling beneficiary referred to in articles 32-B Ter, 32-B Quater and 32-B Quinquies of the CFF, as well as the infractions and sanctions established in articles 84-M and 84-N of said legislation.

The consultations referred to in this rule will be resolved by the administrative units attached to the AGGC and AGH, when the organisms, associations or groups are entirely integrated by subjects or entities competent for said General Administrations, as appropriate.

The response to the consultations referred to in this rule will be published on the SAT Portal safeguarding the data of the members of the consulting legal entity, in accordance with article 69 of the CFF.

CFF 5-A, 32-B Ter, 32-B Quater, 32-B Quinquies, 34, 69, 82-A, 82-B, 82-C, 82-D, 84-M, 84- N, LISR 4-A, 4-B, 28, 205

Request for new regime resolutions before the exercise for which it was granted ends

2.1.42. For the purposes of article 36-Bis of the CFF, taxpayers may request a new resolution before the fiscal exercise for which it was granted ends, provided that they present it three months before said exercise ends, or, if applicable, the tax authorities may grant them ex officio.

The resolution will take effect in the following fiscal exercise.

CFF 11, 36-Bis, 37

Taxpayer consent to share fiscal information with Nacional Financiera and for Nacional Financiera to request information on the same from credit reporting agencies

2.1.43. For the purposes of Article Seventh, fraction I, second-to-last paragraph of the transitional provisions of the CFF of the Decree by which various provisions of the Income Tax Law, the Special Tax on Production and Services Law, the Federal Fiscal Code and the Federal Budget and Fiscal Responsibility Law are reformed, added and repealed, published in the DOF on November 18, 2015, small and medium-sized enterprises are understood to be: Natural and legal persons who pay taxes in terms of Title II or Title IV of the ISR Law that in the immediate previous fiscal exercise have declared income equal to or greater than $2,000,000.00 (two million pesos 00/100 M.N.) and up to $250,000,000.00 (two hundred fifty million pesos 00/100 M.N.).

The taxpayers mentioned in the previous paragraph may grant their consent to the SAT so that this decentralized body delivers to Nacional Financiera fiscal information that allows generating their credit rating and likewise the express authorization of the taxpayers may be obtained for Nacional Financiera to request the corresponding credit information, in accordance with procedure form 228/CFF Notice of taxpayer consent to share fiscal information with Nacional Financiera and for Nacional Financiera to request information on the same from credit reporting agencies, contained in Annex 1-A.

ISR Transitional Provisions, Decree DOF 18/11/15 Seventh

Tuesday, December 27, 2022 OFFICIAL GAZETTE 107

Suspension of the deadline to notify the request for the start of an amicable procedure

2.1.44. For the purposes of article 26, second paragraph 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, when a person considers that there will be measures of one or both contracting states that may result in taxation that is not in accordance with the provisions of said agreement, said person may request the ACAJNI, the ACFPT or the ACAJNH, as appropriate, the suspension of the deadline to notify the start of the amicable procedure in accordance with said articles, provided that the request is presented in terms of procedure form 249/CFF Request for suspension of the deadline to notify the start of an amicable procedure, contained in Annex 1-A.

The deadline will be suspended from the date on which the suspension request is presented and until the moment when the competent authority of the other Contracting State is notified of the start of an amicable procedure, provided that with respect to the measure that is considered to imply or may imply 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 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 a taxation that is not in accordance with the provisions of the aforementioned agreement was adopted.

The suspension requests formulated in terms of this rule must be resolved within a deadline of three months counted from the date of presentation of the request.

The ACAJNI, the ACFPT or the administrations attached to them, as well as the ACAJNH, as appropriate, may require the data, information or documents referred to in procedure form 249/CFF Request for suspension of the deadline to notify the start of an amicable procedure, contained in Annex 1-A, resulting applicable what is provided in article 18, second-to-last paragraph of the CFF.

When the petitioner is required to fulfill the omitted requirements or provide the necessary elements to resolve, the deadline to attend the request for suspension of the deadline to notify the start of an amicable procedure will begin to run from when the requirement has been fulfilled.

CFF 18, CONVENIO DOF 03/02/1994, Protocol 25/01/1996, Protocol 22/07/2003, RMF 2023 2.1.30.

Cases of alienation for tax purposes regarding stock pledge contracts with transfer of ownership

2.1.45. For the purposes of article 14, first paragraph, fraction I of the CFF, it is considered that in the case of stock pledge contracts with transfer of ownership celebrated in the terms and conditions established in article 204 of the Securities Market Law, the alienation of the titles or the securities object of the respective contract is carried out at the following moments:

I. In the act in which the creditor acquires by default of the debtor's obligations, the titles or the values offered as guarantee.

II. When the creditor does not return at the maturity of the operation the values or titles object of guarantee, even if there is compliance with the principal obligation of the debtor.

III. In the act in which the creditor alienates the titles or values received in pledge, to a related party of the debtor. For these purposes, related parties are considered those established in article 179, fifth paragraph of the ISR Law.

IV. When the administration of the guarantees object of the contract is not carried out through a clearing house or an institution for the deposit of securities.

The creditor must inform in writing the debtor in question, about the alienation of the titles object of guarantee on the same date on which the acts mentioned in the fractions above are carried out. In the case of non-compliance with the information referred to in this paragraph, it will be considered that the alienation of the titles or values offered as guarantee with transfer of ownership in stock pledge operations was carried out at the moment of the legal delivery of said titles or values.

CFF 14, LISR 179

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Proven acquisition cost of titles regarding stock pledge contracts with transfer of ownership

2.1.46. For the purposes of rule 2.1.45., in the case of alienation in stock pledge operations with transfer of ownership, the creditor must accumulate as interest the difference between the alienation price of the titles and the price agreed in the stock pledge contract. For such purposes, the proven acquisition cost will be considered the price of the credit titles of the same species that the creditor acquires to reintegrate them to the debtor, valued on the date of said acquisition.

In case of non-compliance, the creditor or, if applicable, the executor of the stock pledge must withhold the tax for the alienation of the credit titles granted as guarantee in accordance with Titles II, IV and V of the ISR Law. The ISR withheld from residents abroad and from non-profit legal entities will be considered as final payment.

During the term of the stock pledge contract, the debtor will continue to accumulate the interest or dividends that accrue on the titles object of the stock pledge.

RMF 2023 2.1.45.

Option to present consultations on the interpretation or application of tax provisions

2.1.47. For the purposes of article 34 of the CFF, the SAT may resolve consultations on the interpretation or application of tax provisions that interested parties formulate, related to concrete situations that have not yet occurred, provided that they are presented in accordance with procedure form 261/CFF Online consultations on the interpretation or application of tax provisions, contained in Annex 1-A.

The following subjects and matters cannot be the object of the facility provided for in this rule:

I. Determination of authorized deductions and taxable income in operations carried out with related parties.

II. Origin verifications carried out under the various commercial treaties of which Mexico is a party.

III. Credit for taxes paid abroad.

IV. Permanent establishment, as well as income and deductions attributable to it.

V. Deduction of interest referred to in article 28, fractions XXVII and XXXII of the ISR Law.

VI. Controlled foreign entities subject to preferential tax regimes referred to in Title VI of the ISR Law.

VII. Return of capital.

VIII. Exchange of tax information with competent foreign authorities carried out under the various inter-institutional agreements in the international sphere with a fiscal clause.

IX. Interpretation and application of agreements, conventions or fiscal treaties or exchange of tax information concluded by Mexico.

X. Interpretation and application of inter-institutional agreements in the international sphere with a fiscal clause, agreements, conventions or fiscal treaties or exchange of tax information of which Mexico is a party or others that contain provisions on said matters.

XI. Optional regime for groups of companies referred to in Chapter VI of Title II of the ISR Law.

XII. Those related to the LISH, Hydrocarbons Law and its Regulations, as well as any other regime, provision, term or fiscal condition applicable to the activities, subjects and entities referred to in said laws and regulations.

XIII. In matters of refund, compensation or credit.

XIV. On facts that have a means of defense filed.

Tuesday, December 27, 2022 OFFICIAL GAZETTE 109

XV. Regarding facts that are under the exercise of verification powers.

XVI. Fiscal incentives of the northern or southern border region.

XVII. Deduction for payments referred to in Article 28, fractions XXIII and XXIX of the Income Tax Law.

XVIII. Application of Articles 5-A and 14-B of the Federal Tax Code (CFF).

XIX. Application of the provisions of Title Six of the CFF, as well as the infractions and sanctions provided for in Articles 82-A to 82-D of the CFF.

XX. Application of Articles 4-A, 4-B and 205 of the Income Tax Law (LISR).

XXI. Provisions on controlled beneficial owners referred to in Articles 32-B Ter, 32-B Quater and 32-B Quinquies of the CFF, as well as the infractions and sanctions established in Articles 84-M and 84-N of the aforementioned legislation.

The response to the consultation will be valid during the fiscal year in which it was issued and for up to three months thereafter, provided that it concerns the same legal scenario, subjects, and matter on which the consultation was based, and that the tax provisions under which it was resolved have not been modified.

The SAT will not be obligated to apply the criteria contained in the responses to consultations related to concrete situations that have not yet occurred, nor to publish the extract of favorable resolutions to consultations that have been resolved in accordance with this rule.

CFF 5-A, 14-B, 34, 69, 32-B Ter, 32-B Quater, 32-B Quinquies, 82-A, 82-B, 82-C, 82-D, 84-M, 84-N, LISR 4-A, 4-B, 28, 205

Compliance with shareholding requirement in the spin-off of companies that are part of a corporate restructuring

2.1.48. For the purposes of Article 14-B, first paragraph, fraction II, subsection a), first, third and fourth paragraphs of the CFF, the shareholding requirements referred to in said paragraphs will not be considered breached in cases where, as a result of a corporate restructuring, the voting shares or social parts, as applicable, of the spun-off or spinning-off company, remain within the same control group, for which the shareholders or partners must maintain the proportion in the social capital of the spun-off and spinning-off companies in terms of the fourth paragraph mentioned above, during the period indicated, regardless of the company holding them.

Likewise, the shareholding requirement will not be considered breached in those situations where, for reasons of a corporate restructuring, this results in the extinction of the spinning-off or spun-off company prior to the period established in the aforementioned paragraphs; provided that ownership of at least 51% of the voting shares or social parts continues to belong to the same control group throughout the entire indicated period.

The provisions of this rule will be applicable provided that the spin-off of companies is not located in the scenario established in Article 14-B, fifth paragraph of the CFF.

For the purposes of this rule, "group" shall mean what is provided in the last paragraph of Article 24 of the Income Tax Law.

CFF 14-B, LISR 24

Payment of determined tax credits

2.1.49. For the purposes of Articles 6, seventh paragraph and 65 of the CFF, taxpayers who have determined and controlled tax credits by the tax authority must request the FCF (Federal Payment Slip) in accordance with what is stated in the procedure forms 44/CFF Request for format for payment of federal contributions for taxpayers registered in the RFC or 58/CFF Request for format for payment of federal contributions for persons not registered in the RFC, contained in Annex 1-A, as applicable.

CFF 6, 18, 65

110 OFFICIAL GAZETTE Tuesday, December 27, 2022

Precautionary attachment carried out on third parties related to the taxpayer or joint and several liable party

2.1.50. For the purposes of Article 40-A, fractions II, second paragraph and III, third paragraph of the CFF, regarding the precautionary attachment of assets or the negotiation thereof by third parties related to the taxpayer or joint and several liable party, when the value of the asset to be attached according to the established order of precedence exceeds one-third of the amount of the operations, acts or activities that said third party carried out with the taxpayer or joint and several liable party in question, or the amount that the tax authority intends to verify with the information requests or documentation requirements directed at these, the precautionary attachment may be carried out on the next asset in the established order of precedence.

CFF 40-A

Option to make advance payments, by period or fiscal year of tax debts

2.1.51. For the purposes of Articles 20, eighth paragraph, 31, first paragraph and 65 of the CFF, taxpayers who have tax debts controlled by the tax authority for collection and pending payment, whether firm or not, may make advance payments thereof, being able to choose the type of contribution or benefit by which they wish to make the payment, which will be applied in the order established in the aforementioned Article 20 of the CFF.

In these cases, they may jointly request the application of any of the payment facilities provided for in the CFF, provided that the advance payment covers the entirety of a period or fiscal year for which the payment is made; and must comply with the rules and requirements corresponding to each type of facility requested.

Taxpayers who make advance payments must make the request in accordance with what is stated in procedure form 317/CFF Request for capture line for advance payments, by period or fiscal year of determined credits pending payment, contained in Annex 1-A. In cases where payment facilities are requested, the tax authority will issue the corresponding resolution and, when appropriate, will accompany the FCF (capture line) to make the payment within the time limit provided for such effect.

The payment made through the FCF (capture line) does not limit the authority in the exercise of its powers to initiate or continue with the administrative execution procedure, regarding the other unpaid concepts.

CFF 20, 31, 65

Collegial body for the application of Article 5-A of the CFF

2.1.52. For the purposes of Article 5-A, third paragraph of the CFF, the collegial body established therein will be integrated as follows:

I. A Coordinator, who will be the head of the ACNII, who will preside over the sessions;

II. A Technical Secretary and a Pro-secretary, appointed by the Coordinator. The Technical Secretary will represent the collegial body and will substitute the Coordinator. The Pro-secretary will substitute the Technical Secretary when the latter acts in substitution of the Coordinator;

III. The heads of the following Administrative Units of the Secretariat, who will participate with voice and vote:

a) Tax Legislation Unit,

b) Tax Revenue Policy Unit, and

c) Federal Fiscal Prosecutor's Office for Legislation and Consultation; and

IV. The heads of the following Administrative Units of the SAT, who will participate with voice and vote:

a) AGAFF,

b) AGGC,

c) AGH,

d) AGACE, and

e) AGJ.

Tuesday, December 27, 2022 OFFICIAL GAZETTE 111

Public servants attached to the administrative unit that knows the case submitted for opinion, as well as officials from the SHCP and SAT whose representatives deem convenient, may attend the sessions of the collegial body as guests. The guests may participate with voice, but will not have the right to vote.

The officials referred to in fraction III may designate a public servant to substitute them in their absence, with a minimum level of Area Director. The officials referred to in fraction IV may designate a public servant to substitute them in their absence, with the level of Central Administrator.

The minimum quorum to hold a session will be integrated with the attendance of at least five of the officials indicated in fractions III and IV of this rule and the Coordinator or their substitute.

The opinion of the collegial body will be formed by the vote of more than half of the officials present. In case of a tie, the head of the AGJ or their substitute will have the casting vote.

CFF 5-A

Chapter 2.2. On electronic means

Probative value of the Password

2.2.1. For the purposes of Article 17-D of the CFF, the Password is considered an electronic signature that functions as an access mechanism in the services provided by the SAT through electronic means, consisting of the key in the taxpayer's RFC, as well as a password that they themselves choose, which can be changed through the options, by electronic means, that the SAT makes available for such effects.

The Password replaces the handwritten signature and produces the same effects that the laws grant to the corresponding documents, having equal probative value.

The Password will have a validity of four years, counted from the generation or the last update that is carried out, which must be renewed by any of the means that the SAT makes available.

The request for generation, update or renewal of the Password must be made in accordance with procedure forms 7/CFF Request for generation, update or renewal of the Password for individuals and 311/CFF Request for generation, update or renewal of the Password for legal entities, contained in Annex 1-A.

At the time of carrying out the procedure, the SAT may require additional information and documentation that allows to credibly prove the identity, domicile and, in general, the fiscal situation of the applicants, legal representatives, partners or shareholders, delivering the Acknowledgment of request for additional information, related to their fiscal situation.

Applicants who are required to provide information and documentation in accordance with what is stated in the previous paragraph, will have a period of six days counted from the day following the presentation of the request for generation, update or renewal of the Password, to clarify and exhibit the information or documentation required, in accordance with procedure form 197/CFF Clarification in Password or e.firma Certificate procedure requests, contained in Annex 1-A, at the ADSC where they initiated the said procedure or through the electronic means that, if applicable, the SAT determines.

In the event that the clarification is not made within the period indicated in the preceding paragraph, the request for generation, update or renewal of the Password will be considered not presented.

The ADSC will resolve the clarification within a period of ten days counted from the next business day following that in which it was received. To know the response, the applicant will go to the ADSC where they presented their clarification procedure.

When the clarification has been appropriate, the taxpayer must generate, update or renew the Password using their e.firma through the SAT Portal.

Otherwise, the request will be considered not presented, without prejudice to the taxpayer's right to present the procedure again.

112 OFFICIAL GAZETTE Tuesday, December 27, 2022

Adult individual taxpayers registered in the RFC may present the request for generation, update or renewal of the Password through the SAT ID service, complying with the requirements of procedure form 313/CFF Request for generation or update of Password or authorization to renew the e.firma certificate through SAT ID, contained in Annex 1-A.

For the purposes of the previous paragraph, it will be considered that the taxpayer appeared personally before the SAT to prove their identity, when they prove it through the SAT ID service.

For the purposes of Article 17-H, fractions III, IV and V of the CFF, when through the notices presented before the RFC, the death of the individual holder of the certificate is proven, or the cancellation in the RFC due to liquidation, spin-off or merger of companies, the tax authority will consider that with said notices the request to deactivate the Password is also presented.

Likewise, when the taxpayer is located in any of the scenarios established in Article 27, section C, fraction XIII of the CFF, the taxpayer's Password will be deactivated.

CFF 17-D, 17-H, 17-H Bis, 27

Probative value of portable e.firma

2.2.2. For the purposes of Article 17-D, first, second and third paragraphs of the CFF, individuals who have the e.firma can register as users of the portable e.firma, which replaces the handwritten signature and produces the same effects that the laws grant to the corresponding documents, having equal probative value.

The portable e.firma works through a one-time dynamic key, with a validity of sixty seconds, and will serve as an access mechanism in the different applications of the SAT Portal, as well as to carry out own procedures, without the need for any storage device. The services and procedures that will use this service will be published on the SAT Portal.

The registration and restoration of the portable e.firma service must be carried out through the Password and electronic signature of the holder, in accordance with procedure form 190/CFF Request for registration as a portable e.firma user, contained in Annex 1-A.

The cancellation of the portable e.firma service must be carried out through the Password of the holder, in accordance with procedure form 191/CFF Notice of cancellation as a portable e.firma user, contained in Annex 1-A.

For the authentication and/or authorization in SAT services through the use of the portable e.firma, it is necessary that the user has the Password provided for in rule 2.2.1. and is previously registered in the portable e.firma service, in order to be able to generate a dynamic key through the mobile device.

When the taxpayer requests the revocation of their e.firma certificate for any circumstance that puts the privacy of their creation data at risk, as provided for in Article 17-J, fraction III of the CFF, the authority will also cancel the portable e.firma service.

When the taxpayer is in any of the scenarios contained in Article 17-H of the CFF, except those indicated in fractions VI and VII, the portable e.firma service will be cancelled by the authority, and the taxpayer must carry out the procedure again to obtain the service, through the means established by the SAT.

CFF 17-D, 17-H, 17-J, RMF 2023 2.2.1.

Information that certificates must contain

2.2.3. For the purposes of Article 17-G of the CFF, the certificates issued by the SAT, in addition to the data and requirements indicated in the same, must contain the following:

I. The unique identification code of the certificate must contain the data of the issuer and its serial number.

II. Period of validity of the certificate.

The data structure of the digital certificate, the algorithms used for the e.firma and the size of the private and public keys, must correspond to the standards established in item III.A. of Annex 20.

Tuesday, December 27, 2022 OFFICIAL GAZETTE 113

In the case of individuals, the CSD for the issuance of CFDI may be replaced by their e.firma certificate, in terms of rule 2.2.8.

CFF 17-G, RMF 2023 2.2.8.

Procedure to invalidate the CSD of taxpayers or to restrict the use of the e.firma certificate or the mechanism used by individuals for the purposes of issuing CFDI and procedure to inform that they corrected their fiscal situation and to remedy the detected irregularities

2.2.4. For the purposes of Articles 17-H, first paragraph, fraction X, and 17-H Bis, penultimate and last paragraphs of the CFF, as well as rule 2.2.8., and the others that grant as a facility any other fiscal verification scheme, the tax authorities will issue the resolution that invalidates the taxpayer's CSD(s) or, if applicable, restricts the use of the e.firma certificate or the mechanism used by individuals for the purposes of issuing the CFDI, once the procedure established in Article 17-H Bis of the CFF has been exhausted or when the period of forty business days referred to in the last paragraph of said numeral has elapsed without the taxpayer having presented the request for clarification referred to in rule 2.2.15. and procedure form 296/CFF Clarification to remedy the detected irregularities in terms of Article 17-H Bis of the CFF, or, if applicable, discharge of requirement or request for extension, contained in Annex 1-A.

For the purposes of Article 17-H, first paragraph, fractions XI and XII of the CFF, as well as rule 2.2.8., and the others that grant as a facility any scheme for the issuance of CFDI, the tax authorities will issue the resolution that invalidates the taxpayer's CSD(s) or, if applicable, restricts the use of the e.firma certificate or the mechanism used by individuals for the purposes of issuing the CFDI, when the update of the scenarios of the cited fractions of Article 17-H of the CFF takes place.

For the application of the procedure established in this rule, when the tax authorities invalidate the CSD(s), it is considered that they can also restrict the use of the mechanism used by the taxpayer for the issuance of CFDI in accordance with rule 2.2.8., or the one that establishes the corresponding option.

For the purposes of Articles 17-H, first paragraphs, fractions X, XI and XII, and sixth and 17-H Bis, paragraphs eighth and last of the CFF, taxpayers may correct their fiscal situation and remedy the detected irregularities, through a clarification case that they present in accordance with procedure form 47/CFF Clarification to inform that they corrected their fiscal situation or to remedy the detected irregularities for which their Digital Seal Certificate was invalidated, or the use of their e.firma Certificate or the mechanism used for the purposes of issuing CFDI was restricted, contained in Annex 1-A.

Within five business days following the registration of the clarification case, the tax authority may require additional information or documentation from the taxpayer, granting them a period of ten business days, counted from the date on which the notification takes effect for its presentation. If this period elapses without the taxpayer providing the requested information or documentation, it will be considered not presented.

The resolution to the clarification case must be issued by the authority within ten business days following that in which the said clarification case is presented, or that in which the information or documentation requirement made by the tax authority has been attended to, or once the period has elapsed without compliance with the additional information requirement, as applicable.

When the resolution that resolves the clarification case to remedy the irregularities or the additional information requirement issued by the authority based on Article 10 of the Regulations of the CFF, is notified through the tax mailbox or by posting in accordance with Article 134, fractions I and III, in relation to Articles 17-K, last paragraph and 139 of the CFF, said notifications will be considered carried out within the period indicated in Article 17-H, sixth paragraph of the CFF and procedure form 47/CFF Clarification to inform that they corrected their fiscal situation or to remedy the detected irregularities for which their Digital Seal Certificate was invalidated, or the use of their e.firma Certificate or the mechanism used for the purposes of issuing CFDI was restricted, contained in Annex 1-A, respectively, provided that the notification procedure referred to in the cited provisions begins no later than the last day of the period in question.

114 DIARIO OFICIAL Tuesday, December 27, 2022

Taxpayers whose CSD for the issuance of electronic invoices (CFDI) has been left without effect, may not request a new certificate or, in their case, may not opt for or continue exercising the option referred to in rule 2.2.8., nor any other option for the issuance of CFDI established through general rules, until the procedure referred to in form 47/CFF Clarification to inform that they corrected their fiscal situation or to remedy the irregularities detected for which their Digital Seal Certificate was left without effect, or their e.firma Certificate or the mechanism used for the purposes of issuing CFDI was restricted, contained in Annex 1-A, is resolved in their favor, and their fiscal situation is considered corrected or the irregularities detected for which their CSD was left without effect or the use of the e.firma certificate or the mechanism used by natural persons for the purposes of issuing the CFDI were remedied.

For the purposes of articles 17-H, third paragraph, 29, third paragraph, and 69, first paragraph of the CFF, taxpayers may consult on the SAT Portal the CSD that have been left without effect.

In the case of the restriction of the use of the e.firma certificate or the mechanism used for the issuance of CFDI, if the authority responds favorably, the corresponding restriction will be lifted simultaneously.

CFF 17-H, 17-H Bis, 69-B, 69-B Bis, 17-K, 18, 18-A, 29, 69, 134, 139, RMF 2023 2.2.8.

Cancellation of Certificates due to death, extinction of the holder or duplication

2.2.5. For the purposes of article 17-H, fractions III, IV and V of the CFF, when the notices presented before the RFC prove the death of the natural person holder of the certificate, or the cancellation in the RFC due to liquidation, spin-off or merger of companies, the tax authority will consider that with such notices the request to leave the taxpayer's certificates without effect is also presented. The same treatment will be given to certificates associated with an RFC key cancelled due to duplication, except those corresponding to the RFC key that will remain active.

When the SAT obtains information as stated in article 27, section C, fractions V and XIII of the CFF, it will update the status due to death and once the RFC is cancelled, it will proceed to revoke the certificates related to it.

However, the legal representative may formulate the corresponding clarifications, providing the necessary proof.

CFF 17-H, 27

Information to be presented through the tax mailbox

2.2.6. For the purposes of articles 17-K, fraction II; 18 and 18-A of the CFF, the SAT will make known through its Portal the list of promotions, requests, notices and other information that taxpayers will present using the Tax Mailbox section.

CFF 17-K, 18, 18-A

Tax mailbox and its communication mechanisms for sending the electronic notice

2.2.7. For the purposes of articles 17-H Bis, fraction VIII and 17-K of the CFF, taxpayers must enable the tax mailbox by registering their contact means and confirming them within 72 hours following, according to the procedure described in the procedure form 245/CFF Enablement of the tax mailbox and registration of communication mechanisms as contact means, contained in Annex 1-A.

The communication mechanisms as contact means that must be registered are email address and mobile phone number.

CFF 17-K, 17-H Bis, 134

Facility for natural persons to issue and cancel CFDI with e.firma

2.2.8. For the purposes of article 29, second paragraph, fraction II of the CFF, natural persons in substitution of the CSD, may use the e.firma certificate obtained in accordance with article 17-D of said Code, solely for the issuance, cancellation and acceptance of the cancellation of the CFDI, through the electronic tools known as Generate your invoice and Electronic Invoice Portal.

Tuesday, December 27, 2022 DIARIO OFICIAL 115

When taxpayers who exercise the option provided for in this rule are in any of the situations of article 17-H Bis of the CFF, the temporary restriction procedure contained in said article will be applicable to them. When the procedure referred to in said provision and rule 2.2.15. has been resolved and the irregularities detected have not been remedied or the causes that motivated the temporary restriction have not been disproven, or when forty days have elapsed without the taxpayer having presented the clarification request referred to, what is provided in article 17-H, first paragraph, fraction X or 17-H Bis, last paragraph, both of the CFF, as applicable, will be applicable to them.

Taxpayers who fall into the cases indicated in the previous paragraph, as well as those who update the situations established in article 17-H, fractions XI and XII of the CFF, will have the use of the e.firma certificate for the issuance of CFDI restricted, according to the procedure established in rule 2.2.4., considering that the CSD is left without effect and they will not be able to request a new digital seal certificate, nor exercise any other option for the issuance of CFDI established through general rules, until the irregularities detected are remedied.

CFF 17-D, 17-H, 17-H Bis, 29, RMF 2023 2.2.4., 2.2.15., 2.7.1.6.

Clarification regarding the blockage of access to the tax mailbox due to having obtained a provisional or definitive suspension in indirect amparo

2.2.9. For the purposes of articles 17-K of the CFF and 11 of its Regulations, taxpayers to whom a precautionary measure consisting of provisional or definitive suspension has been granted, which is not expressly against the use of the tax mailbox and/or electronic notification or, in their case, the Court has agreed to conclude the defense means and upon attempting to enter their tax mailbox, they see the message: You promoted an amparo trial in which suspension was granted to you, which is why access to your tax mailbox was disabled, in case you have any doubts or comments, please enter the SAT clarification service, must present a clarification request through the SAT Portal, to which the resolution in which the corresponding suspension was granted or the agreement by which the Court of origin has agreed to the finality or conclusion of the defense means will be attached, in an electronic file compressed in .zip format from which the respective receipt will be obtained.

CFF 17-K, RCFF 11

Registration in the RFC and procedure for e.firma for Simplified Share Corporations

2.2.10. For the purposes of articles 27, sections A, fraction I and B, fraction I of the CFF, 22, fraction I and 23, last paragraph, fraction I of its Regulations, legal entities constituted as Simplified Share Corporations may register in the RFC through the Portal www.gob.mx/Tuempresa, complying with what is established in the procedure form 235/CFF Request for Registration in the RFC by Simplified Share Corporations, contained in Annex 1-A.

Likewise, for the purposes of article 17-D of the CFF, once the registration in the RFC is concluded, said corporations may process their e.firma certificate only once through the aforementioned Portal, complying with what is established in the procedure form 236/CFF Request for generation of the e.firma Certificate for Simplified Share Corporations, contained in Annex 1-A.

CFF 17-D, 27, Ley General de Sociedades Mercantiles 260, 262, RCFF 22, 23

Verification and authentication of e.firma

2.2.11. For the purposes of article 17-F, second paragraph of the CFF, the SAT will provide the verification and authentication service of advanced electronic signature certificates to taxpayers who determine the use of e.firma as a means of authentication or signing of digital documents, provided they present the information and documentation indicated in the procedure form 256/CFF Request for access to the public service for consultation of verification and authentication of e.firma, contained in Annex 1-A.

The verification and authentication service of advanced electronic signature certificates that the SAT will provide will consist of allowing the taxpayers mentioned in the previous paragraph access to the public consultation service through which they will verify the validity of the digital certificates of the e.firma.

CFF 17-F

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Productive certificates

2.2.12. For the purposes of article 17-D of the CFF, the productive certificates referred to in Annexes 25, Section II, first paragraph, subsection b), second paragraph and 25-Bis, Second part, numeral 2, first paragraph, are considered an advanced electronic signature that substitutes the handwritten signature and produces the same effects that the laws grant to the corresponding documents, having equal probative value for the purposes of the presentation of information referred to in Annexes 25 and 25-Bis.

When the SAT detects that the reporting financial institution has placed itself in the situations established in article 17-H, fractions I, II, IV, V, VI, VII, VIII and IX of the CFF, the productive certificates referred to in the previous paragraph will also be left without effect.

The reporting financial institution may obtain new productive certificates complying with what is established in the procedure form 258/CFF Request, renewal, modification and cancellation of communication certificates in accordance with Annexes 25 and 25-Bis of the RMF, contained in Annex 1-A.

CFF 17-D, 17-H, 32-B Bis, RMF 2023 3.5.8.

Renewal of the e.firma certificate through portable e.firma

2.2.13. For the purposes of article 17-D of the CFF and rule 2.2.2., natural persons who have the portable e.firma service, may renew the digital certificate of the e.firma through the SAT Portal, even if it is active, expired or revoked at the request of the taxpayer, in accordance with the procedure form 106/CFF Request for renewal of the e.firma Certificate for natural persons, contained in Annex 1-A.

When the use of the e.firma certificate is restricted, due to the updating of any of the situations established in article 17-H of the CFF or rule 2.2.1., this facility will not be applicable, except in the cases of fractions VI and VII of the aforementioned article.

CFF 17-D, 17-H, RMF 2023 2.2.1., 2.2.2.

Requirements for the request for generation or renewal of the e.firma certificate

2.2.14. For the purposes of article 17-D of the CFF, the SAT will provide the e.firma Certificate to those who request it, prior to compliance with the requirements indicated in the procedure forms 105/CFF Request for generation of the e.firma Certificate for natural persons, 312/CFF Request for generation of the e.firma Certificate for legal entities, 313/CFF Request for generation or update of Password or authorization to renew the e.firma certificate through SAT ID, 106/CFF Request for renewal of the e.firma Certificate for natural persons and 306/CFF Request for renewal of the e.firma Certificate for legal entities, contained in Annex 1-A, as applicable.

When it is identified that the taxpayer is in any of the situations of article 17-D, sixth paragraph of the CFF and has not corrected their fiscal situation, the SAT will deny the issuance of the e.firma certificate.

Adult natural persons may request the renewal of their e.firma certificate when the certificate has lost its validity within the year prior to the corresponding request, provided that they obtain the renewal authorization through the SAT ID service, in accordance with the procedure form 313/CFF Request for generation or update of Password or authorization to renew the e.firma certificate through SAT ID, contained in Annex 1-A.

For the purposes of the previous paragraph, it will be considered that the taxpayer appeared personally before the SAT to prove their identity, when they prove it through the SAT ID service.

The facility referred to in the third paragraph of this rule will not be applicable when the e.firma certificate is left without effect due to being in any of the situations established in article 17-H of the CFF, except in the case of fraction VI of said article.

When presenting the procedure in person, the SAT may require additional information and documentation to that indicated in the aforementioned procedure form, which allows to credibly prove the identity, domicile and in general the fiscal situation of the applicants, legal representative, partners or shareholders, delivering the Acknowledgment of request for additional information, related to their fiscal situation.

Tuesday, December 27, 2022 DIARIO OFICIAL 117

Applicants who are required to provide information and documentation as indicated in the previous paragraph, will have a term of six business days counted from the day following the presentation of the request for generation or renewal of the e.firma Certificate, to clarify and exhibit the information or documentation required, in accordance with the procedure form 197/CFF Clarification in requests for procedures for Password or e.firma Certificate, contained in Annex 1-A, at the ADSC where they initiated said procedure.

In the event that the clarification is not made within the indicated term, the request for the e.firma Certificate will be considered not presented.

The ADSC will resolve the clarification within a term of ten business days counted from the business day following that in which it was received. To know the response, the applicant will go to the ADSC where they presented their clarification procedure.

When from the analysis of the clarification request and the documentation that had been attached, the clarification has been appropriate, the ADSC will provide the e.firma Certificate, otherwise, the request will be considered not presented, saving the right of the taxpayer to present the procedure again.

CFF 10, 17-D, 69-B, RMF 2023 2.2.1., 2.2.3.

Procedure to temporarily restrict the use of the CSD for the issuance of CFDI and to remedy the irregularity or disprove the detected cause

2.2.15. For the purposes of article 17-H Bis of the CFF, when the tax authorities detect that any of the situations established in the first paragraph of said article occurs, they will issue an official document in which they will inform the taxpayer of the temporary restriction of their CSD for the issuance of CFDI and the cause that motivated it.

Taxpayers to whom the temporary use of the CSD for the issuance of CFDI has been restricted may present the clarification request in accordance with the procedure form 296/CFF Clarification to remedy the irregularities detected in terms of article 17-H Bis of the CFF, or in their case, discharge of requirement or request for extension, contained in Annex 1-A. This procedure form will also be used for the attention of the request for data, information or documentation that derives from the presentation of the clarification request, as well as for the request for extension provided in article 17-H Bis, fourth paragraph of the CFF.

In the event that the taxpayer presents the clarification request referred to in the previous paragraph, outside the term of forty business days established in article 17-H Bis, last paragraph of the CFF, the use of the CSD will not be restored, and it will proceed to leave it without effect.

When the taxpayer presents their clarification request without providing arguments or proof to remedy the irregularity detected or disprove the cause that motivated the temporary restriction of the CSD, said request will be considered not presented and the use of the CSD will not be restored.

The authority will make this circumstance known to the taxpayer through an official document that will be notified no later than within five business days following the date of presentation of the clarification request, saving the right of the taxpayer to present a new request.

For the purposes of the previous paragraph, when the notification of the official document is made through the tax mailbox or by posting in accordance with article 134, fractions I and III, in relation to articles 17-K, last paragraph and 139 of the CFF, this will be considered effective within the term of five business days mentioned above, provided that it is initiated no later than the last day of said term.

When derived from the analysis of the arguments and valuation of the proof provided by the taxpayer through the clarification request and, in their case, the attention to the requirement, the authority determines that the irregularity detected was remedied or the cause that motivated the temporary restriction of the CSD for the issuance of CFDI was disproven, the taxpayer will continue with the use of it; otherwise, the CSD will be left without effect. In both cases, the authority will issue the respective resolution.

118 DIARIO OFICIAL Tuesday, December 27, 2022

The resolution referred to in the previous paragraph, must be issued within ten business days following that in which the clarification request is presented, that in which the term to provide the data, information or documentation required expires or the extension, or that in which the authority has discharged the diligence or procedure in question.

When notifications are made through the tax mailbox or by posting in accordance with article 134, fractions I and III, in relation to articles 17-K, last paragraph and 139, all of the CFF, these will be considered effective within the terms indicated in article 17-H Bis, second, third, fifth and sixth paragraphs of the CFF, respectively, provided that the notification procedure referred to in said provisions is initiated no later than the last day of the term in question.

Taxpayers to whom the temporary use of their CSD for the issuance of CFDI has been restricted, may not request a new certificate, until they remedy the irregularity detected or disprove the cause that motivated said temporary restriction.

For the application of the procedure established in this rule, when the tax authorities temporarily restrict or restore the use of the CSD, it is considered that they also restrict or restore the use of any mechanism for the issuance of CFDI, according to rule 2.2.8. or any other that grants as a facility any mechanism that allows the issuance of CFDI.

CFF 17-H, 17-H Bis, 17-K, 18, 18-A, 29, 69, 134, RMF 2023 2.2.8.

Notification of official documents, requirements and resolutions that leave CSD without effect or temporarily restrict the use of the CSD for the issuance of CFDI

2.2.16. For the purposes of articles 17-H, 17-H Bis and 134, in relation to 17-K, last paragraph and 139, all of the CFF, the tax authority will carry out the notification of official documents, requirements and resolutions through the tax mailbox and, in default, through any of the forms provided in article 134 of the CFF.

CFF 17-H, 17-H Bis, 17-K, 134, 139, RMF 2023 2.2.4., 2.2.15.

Taxpayers to whom various authorities temporarily restrict or leave the CSD without effect

2.2.17. For the purposes of article 17-H Bis of the CFF, in the event that several tax authorities have temporarily restricted the use of the CSD with respect to the same taxpayer, this must present, individually, the corresponding clarification before each of the authorities that applied the measure. The restoration of the use of the CSD referred to in article 17-H Bis, second paragraph of the CFF, will take place when the taxpayer has presented before each authority the corresponding clarification.

Likewise, the taxpayer may continue with the use of their CSD when they have remedied the irregularities detected, or disproved the causes that motivated the temporary restriction of their CSD, before all the authorities that have applied the measure to them.

For the purposes of article 17-H, fraction X of the CFF, in the event that several authorities have left the CSD of the same taxpayer without effect, only one new CSD can be obtained until the taxpayer has remedied all the irregularities detected before each of the authorities that have applied the measure to them.

CFF 17-H, 17-H Bis, RMF 2023 2.2.4., 2.2.15.

Validation of contact means

2.2.18. For the purposes of article 17-K, second and third paragraphs of the CFF, the SAT will send annually to the taxpayer an electronic notice to validate the contact means that have been registered and confirmed with an age greater than twelve months counted from the date of their confirmation.

When the notice is received by the taxpayer, the registered contact means will be considered validated automatically.

In cases where the notice cannot be delivered to the taxpayer in any of the registered contact means, a message will be sent to the tax mailbox, requesting the update of the contact means, which will be permanently available in the My communications section.

CFF 17-K

Tuesday, December 27, 2022 OFFICIAL GAZETTE 119

Taxpayers with a means of defense against the tax mailbox

2.2.19. For the purposes of Article 17-K of the Federal Tax Code (CFF) and Article 113-G, fraction II of the Income Tax Law (LISR), taxpayers to whom, as a result of the filing of any means of defense, a precautionary measure consisting of provisional or definitive suspension has been granted, or the protection of federal justice has been granted and provided against Article 17-K of the CFF, may opt to pay the Income Tax in accordance with Title IV, Chapter II, Section IV of the Income Tax Law.

CFF 17-K, LISR 113-G

Renewal of the e.signature certificate for legal entities when it has expired

2.2.20. For the purposes of Rule 2.2.14., legal entities may request the renewal of their e.signature certificate when the certificate has expired within the year prior to the corresponding request, provided that the legal representative who processed the expired certificate is the same and holds an active e.signature certificate, and the renewal is requested in accordance with the procedure form 306/CFF Request for renewal of the e.signature Certificate for legal entities, contained in Annex 1-A.

CFF 17-D, RMF 2023 2.2.14.

Clarification for obtaining a new CSD regarding taxpayers to whom the authority has issued a resolution to invalidate their CSD

2.2.21. For the purposes of Article 17-H, sixth and seventh paragraphs of the CFF, taxpayers to whom the authority has invalidated their CSD in accordance with fractions X, XI, or XII of Article 17-H of the CFF, respectively, may not request a new certificate, except when such taxpayers remedy the irregularities detected by which the resolution was issued in which their CSD was cancelled and fully correct their tax situation, in accordance with what is established in the sixth and eighth paragraphs of said Article 17-H of the CFF.

The taxpayers referred to in the previous paragraph who have remedied the causes for which their CSD was invalidated may carry out the clarification procedure established in the fourth paragraph of Rule 2.2.4. and, subsequently, if applicable, obtain a new CSD in accordance with what is established in procedure form 108/CFF Request for the Digital Seal Certificate, contained in Annex 1-A.

CFF 17-H, RMF 2023 2.2.4.

Report by public notaries on advanced electronic signature and registration in the RFC of legal entities in the ADSC

2.2.22. For the purposes of Articles 17-D, 19, 19-A, and 27 of the CFF, public notaries who, by legal provision, have notarial functions may opt to attend to the requirements issued by the tax authority to validate the information or documentation presented by taxpayers in the procedures for requesting the e.signature, and registration in the RFC of legal entities in the ADSC through a clarification case, via the SAT Portal, in accordance with the following:

I. Within a period not exceeding ten business days following the issuance of the e.signature Certificate, or the registration in the Federal Taxpayer Registry in accordance with the procedure described in the procedure forms 105/CFF Request for generation of the e.signature Certificate for individuals; 312/CFF Request for generation of the e.signature Certificate for legal entities; 106/CFF Request for renewal of the e.signature Certificate for individuals, 306/CFF Request for renewal of the e.signature Certificate for legal entities and 43/CFF Request for registration in the RFC of legal entities in the ADSC, contained in Annex 1-A, as applicable, the tax authority may require public notaries, by official notice that will be notified through the tax mailbox or, in its absence, through the forms provided for in Article 134 of the CFF, to inform whether the public deed or powers of attorney presented to prove the legal representation of individuals and legal entities are in their records, as well as whether the number, date, exact content, registration in books, and stamped signatures are coincident, as well as whether they effectively correspond to the individual or legal entity, granting them a maximum period of ten business days to send the information, counted from the date on which the notification of the requirement takes effect.

120 OFFICIAL GAZETTE Tuesday, December 27, 2022

II. To respond to the requirement and send the corresponding information or documentation, public notaries must enter a clarification case, through the SAT Portal, with the label VALID FED PUBLICO, attaching the supporting documentation they consider pertinent.

III. In the event of not receiving a response from the public notary within the period indicated in fraction I, the tax authority may repeat the requirement up to two times through official notices that will be notified in the same terms as said requirement, granting them in each one of them, a period of five business days to respond.

CFF 17-D, 19, 19-A, 27, RMF 2023 2.1.16.

Persons who have the option not to enable the tax mailbox

2.2.23. For the purposes of Articles 17-K, third paragraph regarding the enabling of the tax mailbox, 27, section C, fraction IV, and 86-C of the CFF, regarding the non-enabling of the tax mailbox; in relation to Article 29, fractions V, XII, XIII, XIV, XV, and XVI of the Regulations of the CFF; Rules 2.4.4., 2.4.11., fraction VI, 2.5.1., 2.5.2., 2.5.3., 2.5.10. and 2.5.13., fraction X, individual taxpayers who have the following tax situations in the RFC: without tax obligations, without economic activity, and suspended, will have the option not to enable the tax mailbox.

For legal entities that have the tax situation of suspended in the RFC, they will have the option to enable the tax mailbox.

For individuals and legal entities that are in the RFC with the tax situation of cancelled, they are exempt from enabling the tax mailbox.

The provisions of this rule will not be applicable:

I. Regarding procedures or processes in which it is required that the taxpayer has a tax mailbox.

II. Regarding taxpayers who have issued CFDI of income or received CFDI of payroll, within the last 12 months.

Likewise, for the purposes of Articles 17-K, third paragraph and 86-C of the CFF, taxpayers included in Title IV, Chapter I of the Income Tax Law referred to in Article 94 of said Law, who have obtained income in the immediate previous exercise less than $400,000.00 (four hundred thousand pesos 00/100), may opt not to enable the tax mailbox.

CFF 17-K, 27, 29, 86-C, RMF 2023 2.4.4., 2.4.11., 2.5.1., 2.5.2., 2.5.3., 2.5.10., 2.5.13.

Chapter 2.3. Refunds and Compensations

Refund of VAT for executive bodies derived from Technical Cooperation Agreements

2.3.1. For the purposes of Technical Cooperation Agreements celebrated between the United Mexican States and other countries, which are in force and contain a clause that establishes that the contributions made by the contracting country will not be used for the payment of contributions, cooperation agencies in their capacity as executive bodies, that carry out the acquisition of goods or receive services, that are destined exclusively for the development of the technical cooperation projects or programs approved based on said Agreements, may request the refund of the VAT that was transferred to them and that they have effectively paid, without in any case considering the VAT corresponding to any expense other than those indicated.

For the purposes of the previous paragraph, cooperation agencies must present monthly, before the ACFGCD of the AGGC, through the person designated by said agencies before the Ministry of Foreign Affairs, the request for refund of the VAT that was transferred to them and that they have effectively paid, through the official form and its corresponding annex that for such effect are made known through said Ministry.

The ACFGCD of the AGGC may request additional documentation that is necessary for the processing of the VAT refund, which must be presented by the cooperation agencies, within a period not exceeding thirty days counted from the day following the date on which the notification of the respective requirement takes effect and, in case that the requested information is not provided or that the requirement is not attended to within the period indicated, the request for refund will be considered not presented.

CFF 1

Tuesday, December 27, 2022 OFFICIAL GAZETTE 121

Income Tax balances in favor of individuals

2.3.2. For the purposes of Articles 22 and 22-B of the CFF, individuals who present their annual declaration of the fiscal exercise immediately preceding that to which this Resolution refers, through the corresponding electronic format and determine a balance in favor of the Income Tax, may opt to request a refund from the tax authorities by marking the respective box, to be considered within the Automatic Refund System which constitutes an administrative facility for taxpayers, provided that the option to exercise it is chosen until July 31 of the exercise to which this Resolution refers.

Individuals who opt to apply the facility provided for in this rule, in addition to meeting the requirements indicated by the tax provisions, must:

I. Present the declaration of the fiscal exercise immediately preceding that to which this Resolution refers, using the e.signature or portable e.signature when requesting the refund of the balance in favor, for an amount of $10,001.00 (ten thousand one pesos 00/100 M.N.) to $150,000.00 (one hundred fifty thousand pesos 00/100 M.N.).

Likewise, taxpayers may use the Password to present the declaration of the immediate previous exercise to which this Resolution refers in the following cases:

a) When the amount of the balance in favor is equal to or less than $10,000.00 (ten thousand pesos 00/100 M.N.).

b) When the amount of the balance in favor is greater than $10,000.00 (ten thousand pesos 00/100 M.N.), and does not exceed $150,000.00 (one hundred fifty thousand pesos 00/100 M.N.), provided that the taxpayer selects an active bank account for electronic transfers with 18-digit CLABE, referred to in Rule 2.3.5., which must be in the name of the taxpayer as holder and preloaded in the application to present the annual declaration; if no account is selected or a different one from the preloaded ones is captured, the said declaration must be presented using the e.signature or portable e.signature.

The CLABE account that the taxpayer selects or captures will be considered as the one that recognizes its ownership and authorizes to make the deposit of the respective refund.

II. Indicate in the corresponding declaration the number of their bank account for electronic transfers with 18-digit CLABE, referred to in Rule 2.3.5., which must be in the name of the taxpayer as holder and active, as well as the denomination of the institution belonging to the financial system to which said account corresponds, so that, in case it proceeds, the amount authorized for refund is deposited in the same.

The result obtained from the declaration that has been entered into the administrative facility will be available to them by entering the tax mailbox and in the case of taxpayers not obliged to have said mailbox, or who have promoted any means of defense in which the suspension regarding the use of this as a communication medium has been granted, they can verify the result in the Procedures section available on the SAT Portal.

When the result obtained does not lead to the total or partial refund of the declared balance, the taxpayer may remedy the inconsistencies detected at the moment of consulting the result, when the option to remedy inconsistencies is enabled, for which they must have their RFC key, the Password for access to the Portal and e.signature certificate or portable e.signature, automatically generating their refund request via FED.

Individuals who may not benefit from the facility provided for in this rule are:

I. Those who have obtained during the fiscal exercise immediately preceding that to which this Resolution refers, income derived from goods or businesses in co-ownership, marital society, or succession.

II. Those who opt to request refund of balance in favor for amounts greater than $150,000.00 (one hundred fifty thousand pesos 00/100 M.N.).

III. Those who request the refund for fiscal exercises different from the year immediately preceding that to which this Resolution refers.

122 OFFICIAL GAZETTE Tuesday, December 27, 2022

IV. Those who present the declaration of the fiscal exercise immediately preceding that to which this Resolution refers, with the Password, being obliged to use the e.signature or portable e.signature, in accordance with the terms of this rule.

V. Those who present a refund request via FED, prior to obtaining the result of the declaration that has entered the administrative facility.

VI. Those who present the normal or complementary annual declaration of the fiscal exercise immediately preceding that to which this Resolution refers, not having chosen the refund option.

VII. Those who present the normal or complementary annual declaration of the fiscal exercise immediately preceding that to which this Resolution refers, after July 31 of the current year.

VIII. Those who are taxpayers whose data are published on the SAT Portal, at the time of presenting their declaration in accordance with what is established in the penultimate paragraph, fraction III, and last paragraph of Article 69 of the CFF, as well as those to whom the presumption established in Article 69-B of the same Code has been applied, once the list referred to in the fourth paragraph of said Article 69-B has been published in the DOF and on the mentioned Portal.

IX. Those taxpayers who request the refund based on fiscal receipts issued by taxpayers who are in the publication or list referred to in Articles 69 or 69-B of the CFF, indicated in the previous fraction.

X. To whom the certificate issued by the SAT has been cancelled in accordance with what is established in Article 17-H, fraction X of the CFF, during the fiscal exercise immediately preceding that to which this resolution refers.

Taxpayers who do not fall into the scenarios to apply the facility provided for in this rule or when the result they obtain from their request does not lead to the total refund of the declared balance and have not opted to remedy the inconsistencies when consulting the result of the automatic refund, may request the refund of their balance in favor or the remaining unauthorized amount as applicable through the FED; entering the tax mailbox or through the Procedures section available on the SAT Portal, for which they must have their RFC key, the Password for access to the Portal and e.signature certificate or portable e.signature to perform their submission.

When the box for refund has been incorrectly marked in the declaration when it was actually intended to choose compensation, or vice versa, compensation was marked but there are no taxes payable to compensate against, the option can be changed by presenting the complementary declaration of the exercise indicating said change, before July 31 of the fiscal exercise to which this rule refers.

When it concerns income from salaries and generally from the provision of a subordinate personal service and the balance in favor derives solely from the application of personal deductions provided for in the Income Tax Law, the facility provided for in this rule can be exercised through the said annual declaration that is presented even without having such an obligation in accordance with Article 98, fraction III of the Income Tax Law and regardless of whether such situation has been communicated or not to the withholding agent.

The provisions of Article 22, fifth paragraph of the CFF will not apply when it concerns taxpayers who only pay taxes in terms of Title IV, Chapter I of the Income Tax Law, in which case, their refund request will be considered presented in terms of this rule regardless of their tax domicile situation.

CFF 17-H, 18, 22, 22-B, 22-C, 69, 69-B, LISR 97, 98, 151, RMF 2023 2.3.5., 2.3.8.

Refund of VAT balances in favor for taxpayers in the agricultural sector

2.3.3. For the purposes of Article 22, first and seventh paragraphs of the CFF and Rule 2.3.4., legal entities that are dedicated exclusively to agricultural, livestock, fishing, or forestry activities in accordance with Article 74, sixth paragraph of the Income Tax Law, as well as individuals who are dedicated exclusively to the aforementioned activities, may obtain the refund of VAT within a maximum period of twenty days following the date on which the refund request was presented in accordance with said rule, provided that they comply with the following:

Tuesday, December 27, 2022 OFFICIAL GAZETTE 123

I. Have the e.signature or portable e.signature and a positive opinion on the fulfillment of their tax obligations for the purposes of Article 32-D of the CFF.

II. The amount of the refund does not exceed the amount of $1,000,000.00 (one million pesos 00/100 M.N.).

III. That the last twelve refund requests have not been denied totally or partially by the tax authority, in more than 20% of the amount requested and provided that this does not exceed $1,000,000.00 (one million pesos 00/100 M.N.). When negative resolutions have been issued for the refund requests, said resolutions must be duly founded and motivated.

The requirement referred to in this fraction will not be applicable regarding taxpayers who have not previously presented refund requests or who have presented fewer than twelve requests.

IV. Have sent, for the period for which the refund is requested, the information referred to in fractions I, II, and III of Rule 2.8.1.5.

The taxpayers referred to in this rule must present only once, at the moment of exercising the option referred to in the same, through the refund request they make in accordance with Rule 2.3.4., the information and documentation indicated in procedure form 159/CFF Request for VAT Refund to taxpayers in the agricultural sector, contained in Annex 1-A.

The benefit referred to in this rule will not proceed:

a) To taxpayers to whom the presumption established in Article 69-B of the CFF has been applied, once the list referred to in the fourth paragraph of said article has been published in the DOF and on the SAT Portal.

b) To taxpayers who request the refund based on fiscal receipts issued by taxpayers who are in the list referred to in the previous sub-paragraph.

c) To taxpayers to whom the certificate issued by the SAT has been invalidated in accordance with what is established in Article 17-H, fraction X, in relation to Article 17-H Bis, both of the CFF, as well as for the scenarios established in fractions XI and XII of said Article 17-H; during the period of the refund request in question.

d) To taxpayers who do not enable the tax mailbox or indicate incorrect or non-existent contact means.

The period referred to in the first paragraph of this rule will also not be applicable when the authority notifies the taxpayer a requirement in accordance with Article 22, seventh paragraph of the CFF, or when it exercises the verification powers referred to in Article 22, tenth paragraph, in relation to Article 22-D, both of the CFF, so that the resolution of the refund requests will be subject to the periods established in Article 22 of the same legal instrument.

CFF 17-H, 17-H Bis, 22, 22-D, 28, 32-D, 69-B, LISR 74, RCFF 33, 34, RMF 2023 2.1.37., 2.3.4., 2.8.1.5.

Refund of VAT balances in favor

2.3.4. For the purposes of Article 22, first paragraph of the CFF and Rule 2.3.8., VAT taxpayers will request the refund of the amounts that are in their favor, using the FED, available on the SAT Portal, accompanying the documentation indicated by the procedure forms for VAT refund requests that correspond, contained in Annex 1-A.

Individuals who paid taxes in Title IV, Chapter II, Section II of the Income Tax Law, in force until December 31, 2021, in relation to what is established in fraction IX of the Second Article of the Transitional Provisions of the Income Tax Law, published in the DOF on November 12, 2021, must accompany their refund request with the information from annexes 7 and 7-A, which are obtained on the SAT Portal at the moment when the taxpayer enters the FED.

For the purposes of this rule, taxpayers must have previously presented the DIOT corresponding to the period for which said refund is requested, unless it concerns taxpayers who, by applying some administrative facility or legal provision, have fulfilled said obligation.

CFF 22, RMF 2023 2.3.8.

124 DIARIO OFICIAL Tuesday, December 27, 2022

Electronic Transfers

2.3.5. For the purposes of articles 22, seventh paragraph, and 22-B of the CFF, the active bank account number for electronic transfers, properly integrated in accordance with the provisions of the Bank of Mexico, which must be provided in the FED, available on the SAT Portal, shall be the 18-digit CLABE provided by credit institutions participating in the Interbank Electronic Payment System (SPEI) administered by the Bank of Mexico.

CFF 22, 22-B

Procedure to Consult the Status of Refund Processing

2.3.6. For the purposes of article 22 of the CFF, taxpayers may consult the status of their refund processing through the SAT Portal, in accordance with processing form 38/CFF Internet Refund Processing Consultation, contained in Annex 1-A. To access the aforementioned consultation, taxpayers must have their RFC key and their e.firma, portable e.firma, or Password.

CFF 22

VAT Refund by a Fiduciary Institution

2.3.7. For the purposes of articles 22 and 22-C of the CFF, as well as rules 2.3.4. and 2.3.8., the provisions of article 74, first paragraph, fraction II of the Regulation of the VAT Law shall be deemed fulfilled when the fiduciary institution, on behalf of persons carrying out activities subject to VAT through a trust, submits the refund request through the SAT Portal, provided that the trust has been registered in the RFC and accompanies its request or notice with a written statement expressly manifesting its willingness to assume joint and several liability for the VAT payable due to activities carried out through the trust in question, as well as to comply with the obligations set forth in the VAT Law, its Regulation, and this Resolution.

The persons referred to in the preceding paragraph may in no case consider as creditable VAT the VAT credited by the fiduciary institution, the VAT passed on to the trust, nor the VAT paid by the trust in connection with imports.

They may not also offset, credit, or request the refund of balances in favor generated by the trust's operations.

CFF 22, 22-C, RCFF 22, RLIVA 74, RMF 2023 2.3.4., 2.3.8., 2.3.10., 2.4.11., 2.4.12.

Format for Refund Request

2.3.8. For the purposes of article 22-C of the CFF, refund requests must be submitted via the FED, available on the SAT Portal, and annexes 2, 2-A, 2-A-Bis, 3, 4, 8, 8-A, 8-A-Bis, 8-B, 8-C, 9, 9-Bis, 9-A, 9-B, 9-C, 10, 10-Bis, 10-A, 10-B, 10-C, 10-D, 10-E, 10-F, 11, 11-A, 12, 12-A, 13, 13-A, and 14-A, as applicable, contained in Annex 1, as well as complying with the following specifications:

I. Regarding taxpayers under the jurisdiction of the AGGC or AGH, the information from the aforementioned annexes must be entered into the electronic program F3241 available on the SAT Portal. The completion of the annexes will be carried out in accordance with the instructions for filling out the aforementioned electronic program, which will also be available on the aforementioned Portal. With respect to annexes 2, 3, and 4, they must attach the file in .zip format digitally.

II. Natural persons who have opted to continue taxing under Title IV, Chapter II, Section II of the ISR Law, valid until December 31, 2021, must accompany their refund request with the information from annexes 7 and 7-A, which are obtained on the SAT Portal at the moment the taxpayer logs into the FED.

Regarding natural persons requesting the refund of the ISR balance in favor in their annual declaration in accordance with rule 2.3.2., the terms of the same shall apply.

Tuesday, December 27, 2022 DIARIO OFICIAL 125

Natural persons receiving income from salaries and wages, who have remaining unoffset ISR balances in favor from withholdings in terms of article 97, fourth paragraph of the ISR Law, must comply with what is stated in processing form 13/CFF "Request for Refund of Amounts in Favor of Other Contributions," contained in Annex 1-A.

Taxpayers who have amounts in favor and request their refund, in addition to meeting the requirements referred to in the tax provisions, at the time of submitting the refund request must have the e.firma certificate or portable e.firma.

Regarding natural persons not obligated to register with the RFC, whose balances in favor or payments of unduly paid amounts are less than $10,000.00 (ten thousand pesos 00/100 M.N.), it will not be necessary for them to have the aforementioned certificate, so such amounts may be requested through any Tax Service Module of the ADSC.

In terms of the first paragraph of this rule, refund requests from Resolutions or Judgments, Diplomatic Missions, International Organizations, and Foreigners without Permanent Establishment who do not have a Federal Taxpayer Registry must be submitted at any Tax Service Module of the ADSC. Regarding taxpayers under the jurisdiction of the AGGC, the aforementioned refund requests must be submitted directly in writing with the corresponding documentation, at the counters of said administrative unit, located at Avenida Hidalgo, number 77, Module III, ground floor, Colonia Guerrero, Alcaldía Cuauhtémoc, C.P. 06300, Mexico City, except for requests from Resolutions or Judgments, which must be submitted via the FED. Likewise, regarding taxpayers under the jurisdiction of the AGH, in the case of Foreigners without Permanent Establishment who do not have a Federal Taxpayer Registry, the procedures must be submitted directly at the aforementioned registry office. Taxpayers under the jurisdiction of the AGGC and AGH must comply with what is stated in processing form 8/CFF "Request for Refund of Balances in Favor and Payments of Unduly Paid Amounts, Large Taxpayers or Hydrocarbons," contained in Annex 1-A.

In the cases of Foreigners without Permanent Establishment who do not have a Federal Taxpayer Registry and of Resolutions or Judgments, when it comes to refund requests for amounts unduly paid to the Federal Treasury in connection with foreign trade operations, in terms of the first paragraph of this rule, the procedures must be submitted at the counter of the AGACE, located at Avenida Hidalgo, number 77, Module III, ground floor, Colonia Guerrero, Alcaldía Cuauhtémoc, C.P. 06300, Mexico City.

CFF 22, 22-C, LISR 97, RMF 2023 1.6., 2.3.2.

Compensation Notice

2.3.9. For the purposes of article 23, first paragraph of the CFF, the compensation notice regarding amounts in favor will be submitted through the SAT Portal, accompanied, as applicable, by annexes 2, 2-A, 2-A-Bis, 3, 6, 8, 8-A, 8-A-Bis, 8-B, 8-C, 9, 9-Bis, 9-A, 9-B, 9-C, 10, 10-Bis, 10-A, 10-B, 10-C, 10-D, 10-E, 10-F, 11, 11-A, 12, 12-A, 13, 13-A, 14, and 14-A:

Regarding remaining balances that are compensated, it will not be necessary to present the aforementioned annexes.

II. Natural persons who have opted to continue taxing under Title IV, Chapter II, Section II of the ISR Law valid until December 31, 2021, must provide the information from annex 7-A, which is obtained on the SAT Portal at the moment the taxpayer logs into the FED.

The documentation and information referred to in this rule must be sent through the SAT Portal, according to the following deadlines:

126 DIARIO OFICIAL Tuesday, December 27, 2022

Sixth numerical digit of the RFC key
Day following the submission of the declaration in which the compensation was made 1 and 2 Sixth and seventh day following.
3 and 4 Eighth and ninth day following.
5 and 6 Tenth and eleventh day following.
7 and 8 Twelfth and thirteenth day following.
9 and 0 Fourteenth and fifteenth day following.

The completion of the annexes will be carried out in accordance with the Instructions for filling out the electronic program, which will also be available on the aforementioned Portal.

CFF 17-A, 23, 32-A, RMF 2023 2.3.10., 2.8.3.

Compensation of Amounts in Favor Generated Until December 31, 2018

2.3.10. For the purposes of articles 23, first paragraph of the CFF, 6, first paragraph of the VAT Law, 5, third paragraph of the IEPS Law, taxpayers obligated to pay via declaration who have amounts in favor generated by December 31, 2018 and declared in accordance with tax provisions, which have not been compensated or requested for refund, may opt to compensate such amounts against those they are obligated to pay for their own debt, provided they derive from federal taxes other than those incurred in connection with imports, are administered by the same authority, and do not have a specific destination, including their accessories. To this effect, it will suffice that they effect the compensation of such updated amounts, in accordance with article 17-A of the CFF, from the month in which the payment of the unduly paid amount was made or the declaration containing the balance in favor was submitted, until the month in which the compensation is made.

Regarding VAT balances in favor, taxpayers who opt to compensate must submit the DIOT in those cases where they are not exempt from this obligation, prior to the submission of the declaration in which the compensation is made.

CFF 17-A, 23, LIVA 6, LIEPS 5, 25, RMF 2023 2.3.9., 2.3.12.

Ex Officio Compensation

2.3.11. For the purposes of article 23, fifth paragraph of the CFF, the tax authority may compensate ex officio the amounts that taxpayers are entitled to receive from tax authorities for any concept against fiscal credits authorized to be paid in installments, in the following cases:

I. When the guarantee for fiscal interest has not been granted, has disappeared, or is insufficient, in cases where no dispensation has been granted, without the taxpayer providing a new guarantee or expanding the insufficient one.

II. When the taxpayer has one or two unpaid due installments on the date the compensation is made or the deadline for making the deferred payment has expired and it has not been made.

The compensation will be up to the amount of the amounts the taxpayer is entitled to receive from tax authorities for any concept or up to the updated balance of the fiscal credits authorized to be paid in installments to the taxpayer, whichever is lower.

When the taxpayer has firm fiscal credits against them, the tax authority may compensate ex officio the amounts the taxpayer is entitled to receive, for any concept, derived from balances in favor determined in the declaration that are deemed appropriate and apply them up to the updated balance of the firm fiscal credits.

CFF 23

Compliance with the Obligation to Submit Compensation Notice

2.3.12. For the purposes of article 23, first paragraph of the CFF, taxpayers who submit their provisional, definitive, or annual payment declarations through the Declarations and Payments Service, referred to in Sections 2.8.1. and 2.8.3., in which a balance due for own debt results and opt to pay it by compensating amounts in favor they have, manifested in declarations of provisional, definitive, or annual payments corresponding to the same tax, submitted in the same way through the Declarations and Payments Service, shall be deemed to have fulfilled the obligation to submit the compensation notice, as well as the annexes referred to in rule 2.3.9.

Notwithstanding the foregoing, regarding natural persons who have opted to continue taxing under Title IV, Chapter II, Section II of the ISR Law, valid until December 31, 2021, they must submit the information specified in rule 2.3.9., fraction II.

CFF 23, 31, RMF 2023 2.3.9., 2.8.1., 2.8.3.

Refund of VAT Balances in Favor for Taxpayers Who Produce and Distribute Products Intended for Human and Animal Food

2.3.13. For the purposes of articles 2-A, fraction I, subsection b), and 6 of the VAT Law, and 22, first and seventh paragraphs of the CFF, natural and legal persons dedicated to the production or distribution of products intended for human and animal food, subject to the 0% rate, may obtain a resolution on their refund request for VAT balances in favor within a maximum period of twenty days following the date the corresponding request was submitted, provided that:

I. The activity of producing or distributing products intended for food, subject to the 0% rate, represents 90% of their value of acts and activities, other than importation, in the period for which the refund is requested.

II. The payment of expenditures that generate creditable VAT has been made by named check, credit, debit, or service card, or electronic funds transfer, except for those cash expenditures referred to in article 27, fraction III of the ISR Law.

III. They have the e.firma or portable e.firma and a positive opinion on the compliance of their tax obligations for the purposes of article 32-D of the CFF.

IV. That in the twelve months prior to the month in which the refund request is submitted in accordance with this rule, the taxpayer does not have resolutions in which amounts requested for refund in concept of VAT have been denied in whole or in part in more than 20% of the accumulated amount of the amounts requested for refund and provided that such accumulated amount does not exceed $5,000,000.00 (five million pesos 00/100 M.N.).

The requirement referred to in this fraction will not be applicable regarding taxpayers who have not previously submitted refund requests.

V. They have sent, for the period for which the refund is requested, the information referred to in fractions I, II, and III of rule 2.8.1.5.

VI. Regarding VAT derived from operations between related parties or companies of the same group, the payment, full payment, or crediting of the VAT transferred in such operations must be proven.

The refund request must be submitted via the FED by entering the request in the VAT for products intended for food modality, in accordance with rule 2.3.4. and processing form 181/CFF "Request for Refund of VAT Balances in Favor for Taxpayers Who Produce and Distribute Products Intended for Human and Animal Food," contained in Annex 1-A.

The first refund request will be resolved in a regular period of forty days; subsequent ones in a period of twenty days. Taxpayers, prior to submitting their first refund request, may request that the tax authority review the information and documentation they have at that time. For such purposes, the tax authority will have a period of fifteen days for its review, which does not guarantee the validity of the refund request.

When, due to the characteristics of the product, there is no certainty that they are intended for human and animal food, the authority may verify through a laboratory report whether the product falls under the circumstances established in article 2-A, fraction I, subsection b) of the VAT Law. In this case, the period to resolve the refund request will be that stated in the seventh paragraph of article 22 of the CFF.

128 DIARIO OFICIAL Tuesday, December 27, 2022

The benefit of the expedited period referred to in this rule will not apply when:

a) It concerns taxpayers whose data are published on the SAT Portal at the time of submitting their request in accordance with the provisions of the penultimate paragraph, fractions I, II, III, IV, and last of article 69 of the CFF, as well as those to whom the presumption established in article 69-B of the same Code has been applied, once the list referred to in the fourth paragraph of the aforementioned article 69-B has been published in the DOF and on the aforementioned Portal;

b) Taxpayers request the refund based on fiscal receipts issued by taxpayers who are in the publication or list referred to in articles 69 or 69-B of the CFF, indicated in the previous subsection;

c) The certificate issued by the SAT in accordance with the provisions of article 17-H, first paragraph, fraction X, in relation to article 17-H Bis, both of the CFF, as well as the circumstances established in fractions XI and XII of the aforementioned article 17-H, has been left without effect for the taxpayer; during the period of the refund request in question;

d) It concerns taxpayers who manufacture or distribute food supplements, raw materials, or inputs that are incorporated into a process of industrialization or transformation into products intended for food, when these cannot be ingested directly by people or animals.

e) Taxpayers who do not enable the tax mailbox, or indicate incorrect or non-existent contact means.

The period referred to in the first paragraph of this rule will also not be applicable when the authority notifies the taxpayer a requirement in terms of article 22, seventh paragraph of the CFF, or when it exercises the verification powers referred to in article 22, tenth paragraph, in relation to article 22-D, both of the CFF, so that the resolution of refund requests will be subject to the periods established in article 22 of the same legal instrument.

CFF 17-H, 17-H Bis, 22, 22-D, 28, 32-D, 69, 69-B, LISR 27, LIVA 2-A, 6, RCFF 33, 34, RMF 2023 2.1.37., 2.3.4., 2.8.1.5.

Refund of VAT Balances in Favor for Taxpayers Who Produce and Distribute Patent Medicines

2.3.14. For the purposes of articles 2-A, fraction I, subsection b), and 6 of the VAT Law, and 22, first and seventh paragraphs of the CFF, natural and legal persons dedicated to the production or distribution of patent medicines may obtain a resolution on their refund request for VAT balances in favor within a maximum period of twenty days following the date the corresponding request was submitted, provided that:

I. The production or distribution of patent medicines represents 90% of their total value of acts and activities, other than importation, in the period for which the refund is requested.

III. They have the e.firma or portable e.firma and a positive opinion on the compliance of their tax obligations for the purposes of article 32-D of the CFF.

The requirement referred to in this fraction will not be applicable regarding taxpayers who have not previously submitted refund requests.

V. They have sent, for the period for which the refund is requested, the information referred to in fractions I, II, and III of rule 2.8.1.5.

VI. Regarding VAT derived from operations between related parties or companies of the same group, the payment, full payment, or crediting of the VAT transferred in such operations must be proven.

Tuesday, December 27, 2022 OFFICIAL GAZETTE 129

The refund request must be submitted through the FED by entering the request in the Patent Medicines VAT modality in accordance with rule 2.3.4. and the procedure form 182/CFF Request for refund of VAT balances in favor of taxpayers who produce and distribute patent medicines, contained in Annex 1-A.

The first refund request will be resolved within a regular period of forty days; subsequent ones within a period of twenty days. Taxpayers, prior to submitting their first refund request, may request the tax authority to review the information and documentation it currently has. For such purposes, the tax authority will have a period of fifteen days for its review, which does not guarantee the validity of the refund request.

The benefit of the expedited period referred to in this rule will not apply when:

a) It concerns taxpayers whose data are published in the SAT Portal, at the time of submitting their request in accordance with what is provided in the penultimate paragraph, fractions I, II, III and IV and last paragraph of article 69 of the CFF, as well as those to whom the presumption established in article 69-B of the same Code has been applied, once the list referred to in the fourth paragraph of the cited article 69-B has been published in the DOF and in the aforementioned Portal;

b) Taxpayers request the refund based on fiscal vouchers issued by taxpayers who are in the publication or list referred to in articles 69 or 69-B of the CFF, indicated in the previous subsection;

c) The certificate issued by the SAT has been declared void for the taxpayer, in accordance with what is established in article 17-H, first paragraph, fraction X, in relation to article 17-H Bis, both of the CFF, as well as for the circumstances established in fractions XI and XII of the aforementioned article 17-H, during the period of the refund request in question;

d) It concerns taxpayers who prepare or distribute herbal medicines or herbal remedies.

e) Taxpayers do not enable the tax mailbox, or indicate incorrect or non-existent contact means.

The period referred to in the first paragraph of this rule will also not be applicable when the authority notifies the taxpayer a requirement in accordance with article 22, seventh paragraph of the CFF, or when it exercises the verification powers referred to in article 22, tenth paragraph, in relation to article 22-D, both of the CFF, so that the resolution of refund requests will be subject to the periods established in article 22 of the same legal instrument.

For the purposes of this rule, patent medicine shall be understood as that referred to in article 7 of the Regulations of the VAT Law and correlative provisions of the General Health Law.

CFF 17-H Bis, 22, 22-D, 28, 32-D, 69, 69-B, LISR 27, LIVA 2-A, 6, General Health Law, RCFF 33, 34, RLIVA 7, RMF 2023 2.1.37., 2.3.4., 2.8.1.5.

VAT Refund in the Alienation of Articles Placed Aboard Airlines with Treaty Benefits

2.3.15. For the purposes of articles 1, fraction I of the VAT Law, 22 of the CFF and 9, paragraphs 1 and 2, subsections a), c) and d) of the Agreement on Air Transport between the Government of the United Mexican States and the Government of the United States of America, airlines designated by the aeronautical authorities of the foreign State may request the refund of the VAT that was transferred to them and that they have effectively paid, provided that:

I. It concerns supplies of the aircraft supplied in the territory of a Party and taken aboard within reasonable limits for use in the aircraft of departure of an airline of the other Party.

For the purposes of this fraction, supplies of the aircraft are considered, among others, food, drink, liquor, tobacco and other products intended for sale or use by passengers in limited quantities during the flight.

130 OFFICIAL GAZETTE Tuesday, December 27, 2022

II. It concerns fuel, lubricants and technical consumable supplies supplied in the territory of a Party for use in an aircraft of an airline of the other Party.

III. It concerns propaganda and advertising materials supplied in the territory of a party and taken aboard within reasonable limits for use in the aircraft of departure of an airline of the other Party.

IV. The aforementioned goods are used in international services.

For the purposes of this rule, reasonable limits shall be understood as the supply of goods for exclusive use and consumption by passengers aboard the aircraft.

The refund request must be submitted to the ACFGCD of the AGGC, in accordance with the circumstances of rule 2.3.8., and in accordance with the procedure form 8/CFF Request for Refund of balances in favor and payments of what is undue, Large Taxpayers or Hydrocarbons, contained in Annex 1-A, adding to its promotion the documentation that is applicable for the payment of what is undue in accordance with the terms of said procedure form.

In the case where airlines designated by the aeronautical authorities of the foreign State have accredited the VAT that was transferred to them, the refund request will not proceed in accordance with this rule, with the exception of the circumstance in which such airline submits a complementary declaration in which it considers said tax as non-creditable and attaches to its promotion the working papers that demonstrate the integration of the VAT that ceased to be considered creditable.

What is established in this rule is also applicable to all those bilateral agreements in the matter of air transport that Mexico has in force and that contain a provision identical or analogous to article 9, paragraphs 1 and 2, subsections a), c) and d) of the Agreement referred to in the first paragraph of this rule.

It is also applicable to all those agreements or agreements on air transport in force that establish an exemption, on the basis of reciprocity, to taxes or levies in general, which shall be understood to refer to the VAT imposed by Mexico in the alienation of fuels, lubricating oils, fungible technical materials, spare parts, equipment, provisions and other goods included in the aforementioned agreements or agreements, in accordance with the provisions and limits established therein.

CFF 22, LIVA 1, RMF 2023 2.3.8., Agreement DOF 19/08/2016

VAT Refund in Pre-operational Period

2.3.16. For the purposes of articles 5, fraction VI, first paragraph, subsection b) and sixth of the VAT Law and 22, first and seventh paragraphs of the CFF, taxpayers who incur expenses and investments in the pre-operational period and who opt to request the refund of the VAT transferred or paid in the importation that corresponds to the activities for which they will be obliged to pay the tax or to which the 0% rate will be applied, must submit their request through the FED in accordance with rule 2.3.4. in the type of procedure VAT Pre-operational Period, accompanying the information and documentation referred to in procedure form 247/CFF Request for VAT refund in pre-operational period, contained in Annex 1-A.

The refund request must be submitted in the month following that in which the expenses and investments are made. However, this first request may be submitted subsequently only once, provided that the taxpayer has not carried out acts or activities for which they will be obliged to pay VAT or to carry out activities at the 0% rate. In the month in which the first request is submitted, the other requests corresponding to the months prior to the month in which said request is submitted must also be submitted.

When the option referred to in the previous paragraph is exercised, it is understood that the pre-operational period began in the month in which the first refund request should have been submitted.

In the case where the refund request derives exclusively from investments in fixed assets, the taxpayer who complies with what is provided in this rule may obtain the resolution of their refund request within a maximum period of twenty days following the date on which the corresponding request was submitted, except when it is the first refund request or when the authority notifies the taxpayer a requirement in accordance with article 22, seventh paragraph of the CFF, or when it exercises the verification powers referred to in article 22, tenth paragraph, in relation to article 22-D both of the CFF, so that it will be resolved within a regular period of forty days, provided that, additionally, it complies with the requirements established in rule 4.1.6. that are applicable, entering the request in the type of procedure VAT Pre-operational Period, indicating in the Additional Information field that it concerns investments in fixed assets, benefit rule 4.1.6.

Taxpayers who have the status of contractors, in accordance with the Hydrocarbons Law, who are in the pre-operational period and who opt for the benefit established in rule 10.20., will be subject to what is provided in the cited rule.

CFF 22, 22-D, LIVA 5, RMF 2023 2.3.4., 4.1.6., 10.20.

Reimbursements

2.3.17. For the purposes of article 22, fifteenth paragraph of the CFF, natural or legal persons who must reimburse any amount received in accordance with said article, must do so through the capture line that will be requested in accordance with what is provided in procedure form 319/CFF Request for capture line for reimbursements, contained in Annex 1-A.

CFF 22

Chapter 2.4. On Registration in the RFC

Verification of the key in the RFC of account holders or partners of financial entities and SOCAP

2.4.1. For the purposes of articles 15-C, 27 and 32-B, fractions V, IX and X of the CFF, the financial entities referred to in article 7, third paragraph of the ISR Law, as well as SOCAPs, must verify that their account holders or partners are registered in the RFC, based on the data and procedure described in the technical specifications that will be published in the SAT Portal. For such purposes, by account holder or partner shall be understood as the natural or legal person who has open at least one account with the financial entity or SOCAP, or who has some financial relationship as a user of the services provided by the entities mentioned in this rule.

For the verification of all their account records, among other data, financial entities and SOCAPs will provide the SAT with the name, denomination or trade name, address and the key in the RFC of the account holders or partners, in the case of data defined for legal persons, with the option of delivering the CURP instead of the key in the RFC when the latter has not been provided at the time of opening the account, or the data of the gender (Man/Woman) and date of birth of the account holder or partner. This information will correspond to the account holder.

When there is a discrepancy between the key in the RFC provided by the obligated taxpayers and the one registered with the SAT or in the cases of account holders or partners not registered in the RFC, said decentralized body will provide the key in the RFC that it has registered in its databases of the aforementioned taxpayers, in order to carry out the correction to the corresponding records, within a maximum period of six months counted from the day following the notification by the SAT of the result of the verification; in case there is no such discrepancy or the key in the RFC is generated from the data provided by the financial entities and SOCAPs, the modifications to said records must be made within a maximum period of thirty days.

The data verification provided for in this rule will be carried out based on the following:

I. For financial entities and SOCAPs:

a) Deposit accounts in which the sum of the credits during a calendar month cannot exceed the equivalent in national currency to 3,000 UDIS, including those that may eventually receive the deposit of the amount of microcredits up to the equivalent in national currency to 10,000 UDIS, provided that the usual transactional level of said accounts does not exceed the aforementioned limit, will not be verified.

b) Deposit accounts in which, in terms of the provisions applicable to regulated entities, the sum of the credits during a calendar month cannot exceed the equivalent in national currency to 10,000 UDIS, will be verified from the third quarter of 2015.

c) Deposit accounts not included in the previous subsections will be verified from the second quarter of 2014.

d) Accounts that receive deposits up to the equivalent in national currency to 1,500 UDIS per account monthly, during a calendar month, will not be verified.

e) Accounts that receive deposits not included in the previous point will be verified from the first quarter of 2015.

f) Commercial, secured or consumer credits whose balance on the last day of the calendar month is up to the equivalent in national currency to 10,000 UDIS will not be verified.

g) Other credits, not included in the previous subsection, will be verified from the second quarter of 2015.

II. For Brokerage Houses and Investment Fund Operators:

Intermediation contracts that have investments will be verified from the third quarter of 2014.

III. For Insurance Entities:

It will only be applicable to personal retirement plan accounts mentioned in article 151, fraction V of the ISR Law, which will be verified from the third quarter of 2014.

IV. For Surety Entities:

They will provide the SAT with information regarding the key in the RFC or CURP of the guaranteed parties by sureties corresponding to both the administrative branch and the credit branch, which will be verified from the second quarter of 2015.

For the purposes of this rule, it is understood by:

Commercial credits: direct or contingent credits, including bridge credits, denominated in national currency, foreign currency, in UDIS or in UMA, as well as the interests they generate, granted to legal persons or natural persons with business activity and intended for their commercial or financial business; including those granted to financial entities other than interbank loans of less than three days, to credits for factoring operations and to credits for capitalizable leasing operations that are celebrated with said legal or natural persons; credits granted to fiduciaries acting under trusts and credit schemes commonly known as structured ones in which there is a patrimonial affectation that allows evaluating the risk associated with the scheme individually. Likewise, credits granted to federative entities, municipalities and their decentralized bodies, as well as those in charge of the Federal Government or with express guarantee of the Federation, registered before the General Directorate of Public Credit of the Secretariat and of the Bank of Mexico, will be included.
Secured credits: credits granted by financial entities with real guarantee, either through mortgage, pledge, stock exchange guarantee, guarantee trust or any other form, intended for the acquisition, construction, remodeling or refinancing related to real estate goods.
Consumer credits: direct credits, including liquidity credits that do not have real estate guarantee, denominated in national currency, foreign currency, in UDIS or in UMA, as well as the interests they generate, granted to natural persons, derived from credit card operations, personal credits, payroll credits (other than those granted by credit card), credits for the acquisition of durable consumer goods (known as ABCD), which includes among others the automotive credit and capitalizable leasing operations that are celebrated with natural persons; including those credits granted for such purposes to ex-employees of financial entities.

To determine the amounts in UDIS, the value of the UDI of the last day of the calendar month will be considered.

CFF 15-C, 27, 32-B, LISR 7, 151

Tuesday, December 27, 2022 OFFICIAL GAZETTE 133

Validation of the key in the RFC

2.4.2. For the purposes of article 27, section C, fraction III of the CFF, taxpayers who must carry out the registration process referred to in rules 2.4.6., 2.4.13. and 2.9.5., may previously validate the key in the RFC of natural persons who are already registered in said registry, in accordance with procedure form 158/CFF Request for validation of the key in the RFC through the CURP, contained in Annex 1-A.

The registration of natural persons who are not registered in the RFC may be carried out in accordance with rule 2.4.4.

CFF 27, RMF 2023 2.4.4., 2.4.6., 2.4.13., 2.9.5.

Key in the RFC of partners, shareholders or associates residing abroad of legal persons and partnerships residing in Mexico

2.4.3. For the purposes of article 27, section B, fraction I of the CFF, legal persons and partnerships residing in Mexico, which have partners, shareholders or associates residing abroad who are not obliged to request their registration in the RFC, when requesting their registration in said registry, will consign for each of the residents abroad the generic key in the RFC: EXT990101NI1 and/or EXTF900101NI1, for legal persons and natural persons respectively.

The foregoing does not exempt the legal person or the associate, residing in Mexico, from presenting before the tax authorities, the list of foreign partners referred to in article 27, section A, fourth paragraph of the CFF, in terms of procedure form 139/CFF Declaration of relationship of partners, shareholders or associates residing abroad of legal persons residing in Mexico who opt not to register in the RFC (Official Form 96), contained in Annex 1-A.

CFF 27

Registration in the RFC of minors under the salary regime

2.4.4. For the purposes of article 27, first paragraph, sections A, fraction I; B, fractions I, II and III and C, fraction III of the CFF, minors, from the age of 16, may register in the RFC, provided they provide exclusively a subordinate personal service (salaries) from their registration until they turn 18, in accordance with the requirements established in procedure form 160/CFF Request for registration in the RFC of minors from 16 years old in the salary regime, contained in Annex 1-A, without being able to change tax regime until they reach the age of majority.

The taxpayers referred to in the previous paragraph must go to any ADSC to process their registration in the RFC and their e.firma certificate, in accordance with what is established in procedure form 105/CFF Request for generation of the e.firma Certificate for natural persons, contained in Annex 1-A, or carry out the procedure for their Password through the SAT Portal with their e.firma certificate, or through the SAT ID mobile application, or they may request it in the SAT offices or in tax service modules, by prior appointment, in accordance with procedure form 105/CFF Request for generation of the e.firma Certificate for natural persons, contained in Annex 1-A. If the taxpayer does not go within the stated period, the SAT will temporarily void the key in the RFC provided until the taxpayer complies with what is established in this paragraph.

The taxpayers referred to in this rule may generate or update their Password using their e.firma, in the SAT Portal, or through other electronic means made available by the SAT.

CFF 27

Key in the RFC in public deeds of the legal representative and of partners and shareholders

2.4.5. For the purposes of article 27, sections A, fraction V and B, fraction IX of the CFF and 28 of its Regulations, the obligation to indicate the key in the RFC in public deeds in which constitutive acts and other assembly acts of legal persons are recorded will be considered fulfilled when public notaries do the following:

134 OFFICIAL GAZETTE Tuesday, December 27, 2022

I. Regarding the legal representative:
a) When the taxpayer designates one or more legal representatives in its articles of incorporation or other corporate meeting minutes, only the RFC key of the individual who requests the digital signature (e.firma) of the legal entity, or, if applicable, one of those exercising representation powers of the legal entity in proceedings before the tax authority, shall be indicated in the corresponding public deed.

In cases where none of the legal representatives indicated in rule 2.4.14. is expressly designated in the articles of incorporation or other corporate meeting minutes of legal entities, public notaries shall indicate the corresponding one based on the organizational structure of the legal entity in accordance with the legislation under which it was constituted.

b) Public notaries who have notarized the articles of incorporation of a legal entity may refrain from indicating the legal representative's RFC key in other corporate meeting minutes, unless a new legal representative is designated in such minutes and this person requests the digital signature, or exercises representation powers of the legal entity in proceedings before the tax authority.

If the legal representative does not provide their RFC key, tax identification card, or fiscal status certificate issued by the SAT, the obligation referred to in the first paragraph of this rule shall be deemed fulfilled, provided that the public notary so states in the corresponding public deed.

II. Regarding partners or shareholders, public notaries may refrain from indicating the RFC key in public deeds recording other corporate meeting minutes of legal entities, provided that they have requested it and it has not been provided, and that this is recorded in the corresponding public deed.

CFF 27, RCFF 28, RMF 2023 2.4.14.

Registration in the RFC of workers

2.4.6. For the purposes of articles 27, sections A, fraction IV; B, fraction VII and D, fraction IV of the CFF, 23, fourth paragraph, fraction II and 26 of its Regulations, requests for the registration of workers shall be submitted by the employer in accordance with the means, technical characteristics and information indicated in form 40/CFF Request for registration in the RFC of workers, contained in Annex 1-A.

CFF 27, RCFF 23, 26

Report by public notaries on registration and notices in the RFC

2.4.7. For the purposes of article 27, sections A, fraction V and B, fraction VIII of the CFF, public notaries who have notarial functions by legal provision shall fulfill the obligation to report to the SAT Portal the omission of registration in the RFC, as well as the omission in the presentation of notices of commencement of liquidation or cancellation in the RFC of societies, through DeclaraNOT online, which is located on the SAT Portal, by selecting the Notices option in the declaration menu, and in Type of information, the option Omission of presentation of request for registration or notices of liquidation or cancellation of legal entities. The completion shall be carried out in accordance with the Filling Guide for DeclaraNOT online, which is contained in the aforementioned Portal. Once the notice is sent, an electronic acceptance receipt will be generated, which will contain the name and RFC key of the public notary, date and time of presentation, operation number, exercise, type of declaration, periodicity, means of presentation and the operation reported; likewise, the re-printing of the electronic acceptance receipt can be obtained through DeclaraNOT online by selecting the Receipt Printing option.

To send the information or re-print the electronic receipt referred to in the previous paragraph, public notaries must use their RFC key, digital signature (e.firma) or Password.

The information referred to in this rule may be sent within fifteen days following the expiration of the deadline established in article 27, section B, fraction VIII of the CFF.

CFF 27, RCFF 29

Tuesday, December 27, 2022 OFFICIAL GAZETTE 135

Procedure for presenting the notice when the taxpayer did not provide their RFC key

2.4.8. For the purposes of articles 27, sections A, fraction V and B, fraction IX of the CFF and 28, second paragraph of its Regulations, the notice to inform that the taxpayer did not provide their RFC key, tax identification card or fiscal status certificate shall be submitted through DeclaraNOT online, located on the SAT Portal, within the month following the date of signing of the deed or policy, by selecting the Notices option in the declaration menu, and in Type of information, the option Identification of Partners or Shareholders. The completion shall be carried out in accordance with the Filling Guide for DeclaraNOT online, which is contained in the aforementioned Portal. Once the notice is sent, an electronic acceptance receipt will be generated, which will contain the name and RFC key of the public notary, date and time of presentation, operation number, exercise, type of declaration, periodicity, means of presentation and the operation reported; likewise, the re-printing of the electronic acceptance receipt can be obtained through DeclaraNOT online by selecting the Receipt Printing option.

It will not be necessary for public notaries to present the Identification of Partners or Shareholders notice referred to in the previous paragraph, provided that they record in their protocol the fact of having requested the RFC key, tax identification card or tax registration certificate issued by the SAT, without this having been provided to them.

CFF 27, RCFF 28

Notarization of minutes where partners or shareholders of legal entities appear

2.4.9. For the purposes of articles 27, sections A, fraction V and B, fraction IX of the CFF and 28 of its Regulations, the obligation of public notaries to verify that the RFC key of legal representatives and partners or shareholders of legal entities appears in public deeds or policies recording articles of incorporation or other corporate meeting minutes.

CFF 27, RCFF 28

Tax identification card and fiscal status certificate

2.4.10. For the purposes of article 27, section C, fractions VIII and IX of the CFF, the tax identification card and the fiscal status certificate are those contained in Annex 1, item B, items 1. and 1.1., respectively. The printing of the tax identification card referred to in the previous paragraph can be obtained through the SAT Portal, in the RFC Procedures/Obtain your tax identification card section, by entering with their RFC key and Password or digital signature (e.firma), or through the one-to-one chat service available on the SAT Portal in the contact section or at the telephone guidance number MarcaSAT 55 627 22 728; the card or certificate will be sent to the email address registered with the SAT; or through the Virtual Office service with an appointment registered at https://citas.sat.gob.mx/ in the "Delivery of Certificates" service.

If the taxpayer does not have an email address registered with the SAT or states they do not have access to the registered email address, the tax identification card or fiscal status certificate will be sent to the email address provided by the taxpayer after validation of their identity, through the questions or identification means determined for such purposes by the authority.

Likewise, the taxpayer may register their request through the SAT ID application https://satid.sat.gob.mx and, if approved, within a maximum period of five days, the fiscal status certificate or tax identification card will be sent via the email address registered in the request or through the SAT Móvil application, by entering with their RFC key and Password.

CFF 27

Registration in the RFC

2.4.11. For the purposes of articles 22 and 24 of the CFF Regulations, registration in the RFC shall be carried out under the following terms:

I. The registration of legal entities resident in Mexico in accordance with form 43/CFF Request for registration in the RFC of legal entities in the ADSC, contained in Annex 1-A.

136 OFFICIAL GAZETTE Tuesday, December 27, 2022

II. The registration and cancellation in the RFC due to total spin-off of societies, in accordance with form 49/CFF Request for registration and cancellation in the RFC due to spin-off of societies and the registration due to partial spin-off of societies, in accordance with form 50/CFF Request for registration in the RFC due to spin-off of societies, both contained in Annex 1-A.

III. The registration of participation associations, in accordance with form 43/CFF Request for registration in the RFC of legal entities in the ADSC, contained in Annex 1-A.

IV. The registration of legal entities resident abroad without a permanent establishment in Mexico, in accordance with form 43/CFF Request for registration in the RFC of legal entities in the ADSC, contained in Annex 1-A.

V. The registration of resident individuals and individuals resident abroad with and without a permanent establishment in Mexico, in accordance with form 39/CFF Request for registration in the RFC of individuals, contained in Annex 1-A.

VI. The registration of individuals without economic activity, in accordance with form 39/CFF Request for registration in the RFC of individuals, contained in Annex 1-A.

VII. The registration in the RFC of trusts, in accordance with form 43/CFF Request for registration in the RFC of legal entities in the ADSC, contained in Annex 1-A.

VIII. The registration in the RFC of workers, in accordance with form 40/CFF Request for registration in the RFC of workers, contained in Annex 1-A.

IX. The administrative units and decentralized administrative bodies of the dependencies and other areas or bodies of the Federation, of the federal entities, of the municipalities, of the decentralized agencies and of the autonomous constitutional bodies, which have authorization from the public entity to which they belong, to register in the RFC in order to comply with their tax obligations as withholding agents and as taxpayers separately from said public entity to which they belong, as well as indigenous or Afro-Mexican peoples and communities, in accordance with forms 46/CFF Request for registration in the RFC of bodies of the Federation, of the federal entities, of the municipalities, decentralized agencies and autonomous constitutional bodies and 309/CFF Request for registration in the RFC of indigenous or Afro-Mexican peoples and communities, contained in Annex 1-A.

X. The registration of minors aged 16 and over who provide subordinate personal services (salaries), in accordance with form 160/CFF Request for registration in the RFC of minors aged 16 and over in the salary regime, contained in Annex 1-A.

XI. The registration and cancellation in the RFC due to merger of societies, in accordance with form 231/CFF Request for registration and cancellation in the RFC due to merger of societies, contained in Annex 1-A.

RCFF 22, 24

Request for registration in the RFC of trusts

2.4.12. For the purposes of article 22, fraction X of the CFF Regulations, fiduciaries that are obligated or have exercised the option to comply with tax obligations on behalf of the set of beneficiaries, must request registration in the RFC for each trust contract.

CFF 27, RCFF 22

Registration in the RFC of individuals dedicated exclusively to agricultural, forestry, livestock or fishing activities

2.4.13. For the purposes of article 27, section C, fraction III of the CFF, taxpayer individuals who dedicate themselves exclusively to agricultural, forestry, livestock or fishing activities, whose income in the immediately preceding exercise did not exceed an amount equivalent to $900,000.00 (nine hundred thousand pesos 00/100 M.N.), effectively collected, may register in the RFC through legal entities authorized as PCGCFDISP.

For the purposes of this rule, taxpayers dedicated exclusively to agricultural, livestock, fishing or forestry activities are those whose income from such activities represents 100% of their total income.

Taxpayer individuals who opt to apply what is provided in this rule must provide the following data and/or documentation to the legal entities authorized as PCGCFDISP:

I. Name(s) and surnames.

II. CURP or copy of birth certificate.

III. Predominant agricultural, forestry, livestock or fishing productive activity carried out.

IV. Tax address.

V. Date of commencement of operations.

VI. Written document with handwritten signature where they expressly manifest their consent for the PCGCFDISP to carry out their registration in the RFC and request that the SAT enable them in said registry to issue CFDIs using the services of said PCGCFDISP.

The format of the document referred to in this fraction will be published on the SAT Portal and once signed, it must be sent to the SAT, within the month following the date of its signing, in digitized form, by the PCGCFDISP through the SAT Portal, in accordance with what is established in form 216/CFF "Report of consent to invoice by a CFDI certification and generation provider for the primary sector", contained in Annex 1-A.

CFF 27, 29, LISR 113-E, Decree DOF 27/01/2016

Registration in the RFC of the legal representative of legal entities

2.4.14. For the purposes of article 27, sections A, fraction III and B, fraction I of the CFF, the legal representative obliged to request their registration in the RFC and their digital signature (e.firma) certificate is understood to be that individual who will request the digital signature of the legal entity, or who exercises representation powers of the legal entity before the tax authorities, whose powers have been conferred in a public deed.

CFF 27

Modification or incorporation of partner or shareholder information

2.4.15. For the purposes of article 27, sections A, fraction II and B, fraction VI of the CFF, legal entities must submit a request to the RFC in which they will inform the name and RFC key of the partners, shareholders or persons having control, significant influence or command power and of the common representatives of the shares issued by the legal entity each time a modification or incorporation is made, in accordance with form 295/CFF Request for modification or incorporation of partners, shareholders, associates and other persons forming part of the organizational structure of a legal entity, as well as those having control, significant influence or command power, contained in Annex 1-A, as follows:

I. Within thirty business days following the day on which the circumstance occurs.

II. They will submit it on the SAT Portal.

III. The tax situation before the RFC of the partners, shareholders, associates and other persons forming part of the organizational structure to be listed must be Active.

IV. The update request must be promoted by the legal representative of the legal entity, therefore it must have their digital signature (e.firma).

V. The data of the partners and shareholders must coincide with those established in the articles of incorporation and it must be indicated if they have effective control of the company, as well as their percentage of participation.

VI. They must attach the corresponding notarized document.

CFF 27

138 OFFICIAL GAZETTE Tuesday, December 27, 2022

Obligation to report contact data of account holders or partners of financial entities and SOCAP

2.4.16. For the purposes of articles 15-C, 27, sections A, fraction I, second paragraph, and B, fraction II, as well as 32-B, fractions V, IX and X of the CFF, the financial entities referred to in article 7, third paragraph of the ISR Law, as well as SOCAPs, must obtain from their account holders or partners registered in the RFC, information related to address, email address and phone number, which they will provide to the SAT, under the terms indicated in form 185/CFF Request for verification of the RFC key of account holders of Financial Entities (EF) and Savings and Loan Cooperatives (SOCAPS), contained in Annex 1-A.

CFF 15-C, 27, 32-B, LISR 7

Verification of the RFC key of partners, shareholders or legal representatives

2.4.17. For the purposes of article 27, section B, fraction IX of the CFF, public notaries shall be deemed to have fulfilled the obligation to ensure that the RFC key corresponding to each partner, shareholder or legal representative, when it coincides with that recorded in the tax identification card or fiscal status certificate, issued by the SAT.

CFF 27

Chapter 2.5. On notices in the RFC

Notice of change of fiscal residence of individuals

2.5.1. For the purposes of articles 9, last paragraph of the CFF, 29, fraction XVII and 30, fraction XIV of its Regulations, individuals who change their fiscal residence shall be subject to the following:

I. In the event of total cessation of their activities for tax purposes in the country, they will present the notice of change of fiscal residence of individuals, in accordance with what is established in form 73/CFF Notice of suspension of activities, contained in Annex 1-A.

II. In the event of continuing activities for tax purposes in the country, they will present a notice of update of economic activities and obligations in accordance with what is established in form 71/CFF Notice of update of economic activities and obligations, contained in Annex 1-A.

CFF 9, RCFF 29, 30

Change of fiscal residence of legal entities

2.5.2. For the purposes of article 27, section B, fraction II of the CFF, in relation to articles 9, last paragraph of said legislation and 12 of the ISR Law, legal entities that tax under Title II thereof, which change their fiscal residence under the terms of tax provisions, shall be deemed to have fulfilled the obligation to present the notice of change of fiscal residence referred to in article 29, fraction XVII of the CFF Regulations, when they present the notice of cancellation in the RFC due to total liquidation of assets, in accordance with form 82/CFF Notice of cancellation in the RFC due to total liquidation of assets and 85/CFF Notice of commencement of liquidation or change of fiscal residence, contained in Annex 1-A, and incorporate the notarial testimony of the corporate meeting minutes in which the change of residence is recorded, containing the registration data before the corresponding registry.

CFF 9, 27, LISR 12, RCFF 29

Cancellation in the RFC due to death

2.5.3. For the purposes of articles 27, section C, fraction V of the CFF, 29, fraction XIII and 30, fraction IX of its Regulations, the tax authority may carry out the cancellation in the RFC due to death of the individual in question, without the need for the respective notice to be presented, when the information provided by various authorities or third parties demonstrates the death of the taxpayer and they are active in the RFC without tax obligations or exclusively in the salary regime and/or in the RIF of

Tuesday, December 27, 2022 OFFICIAL GAZETTE 139

in accordance with what is provided in Section II, Chapter II, Title IV of the Income Tax Law in effect until December 31, 2021, in relation to what is provided in fraction IX of the Second Transitory Provisions of the Income Tax Law, published in the DOF on November 12, 2021, income from interest, income from dividends or, alternatively, there is a notice of suspension of activities prior to death, regardless of the tax regime under which they taxed in accordance with the Income Tax Law.

However, the taxpayer or their legal representative may file the corresponding clarifications providing the necessary evidence to refute the update of their data in the RFC carried out by the authority.
CFF 27, RCFF 29, 30

Cases in which the key in the RFC is modified

2.5.4. For the purposes of Article 27, subsection C, fractions V and VIII of the CFF, the SAT will assign the key in the RFC based on the information provided by the taxpayer in their registration request, which will not be modified, when legal entities present the notices of change of denomination, trade name or change of capital regime indicated in Article 29, fractions I and II of the CFF Regulations. In the case of natural persons, the aforementioned key will not be modified when notices of correction or change of name referred to in Article 29, fraction III of said Regulations are presented.

The SAT may modify the key in the RFC assigned to natural person taxpayers who, during the last five tax years, have been paying taxes only in the regime of income from salaries and in general for the provision of a subordinate personal service, when such taxpayers prove that they have used a different key before the SAT itself or before any social security institution, or when there are errors or omissions that give rise to such modification, the foregoing in accordance with the procedure established in the procedure sheet 250/CFF Request for modification of the key in the RFC assigned by the SAT, for salaried employees, contained in Annex 1-A and provided that the key previously assigned by the SAT does not have tax credits, nor is it subject to exercise of verification powers by the tax authority.

Additionally, the SAT will verify that the key used by the aforementioned taxpayers is not assigned to another taxpayer.
CFF 27, RCFF 29, 31

Persons exempt from presenting a notice of update to the Regime of Income from Dividends

2.5.5. For the purposes of Articles 27, subsections A, fraction III, B, fraction II and C, fraction V and 63 of the CFF; 29, fraction VII and 30, fraction V, subsections c) and d) of the CFF Regulations, the tax authority will increase obligations to the regime of income from dividends and in general for the profits distributed by legal entities, without the taxpayer having to present the respective notice, when natural persons registered in the RFC with or without tax obligations in terms of Article 27 of the CFF, fall under the assumption established in subsection A, fraction III of said article as a partner or shareholder, derived from the information provided by the taxpayer themselves, related third parties, or obtained by the authority by any other means.

The taxpayer may file the corresponding clarifications providing the necessary evidence to refute the update of their data in the RFC carried out by the authority, in terms of rule 2.5.8.
CFF 27, 63, RCFF 29, 30, RMF 2023 2.5.8.

Request for registration and notice of increase in IEPS obligations

2.5.6. For the purposes of Article 27 of the CFF, taxpayers who request their registration in the RFC and, due to the activities they develop, are obligated to pay the IEPS referred to in Article 2, fraction I, subsections G), I) or J) of the IEPS Law, must declare in their request the economic activity that corresponds to them according to the following table:

140 OFFICIAL GAZETTE Tuesday, December 27, 2022

Key Activity
2342 Elaboration and/or importation of flavored beverages with added sugars.
2343 Manufacturing, production and/or importation of concentrates, powders, syrups and extracts of flavors, essences that allow obtaining flavored beverages that contain added sugars.
2346 Trade in pesticides.
2347 Manufacturing or production of pesticides.
2348 Trade in non-basic foods with high caloric density.
2349 Elaboration and/or importation of non-basic foods with high caloric density.

The provisions of this rule do not apply to taxpayers who manufacture or market basic consumption foods that are not included in the provisions of subsection J) in accordance with what is established in rule 5.1.4.
CFF 27, LIEPS 2, RCFF 29, 30, RMF 2023 5.1.4.

Request for registration and notice of increase in VAT obligations

2.5.7. For the purposes of Article 27 of the CFF, taxpayers who are obligated to pay VAT for the provision of the public service of land passenger transport, other than that established in Article 15, fraction V of the VAT Law, must declare in their registration request, or in case they are registered in the RFC, in their notice of update of economic activities and obligations, the economic activity of Land Transport of Passengers, within the time limits established in Article 29, second-to-last paragraph of the CFF Regulations.
CFF 27, LIVA 15, RCFF 29, 30

Clarification of tax obligations in the RFC

2.5.8. For the purposes of Article 27 of the CFF, in cases where the systems that manage movements in the RFC assign tax obligations that taxpayers consider different from what is established in the tax provisions applicable to them, they must enter a clarification case through the SAT Portal, attaching the supporting documentation they consider pertinent, so that the authority resolves their clarification through the same means.

The provisions of the previous paragraph will also apply to situations of update of tax obligations carried out by the authority.

In the case of those taxpayers referred to in rule 3.1.15., they must observe what is provided in the procedure sheet 232/CFF Clarification of Obligations of Non-Business Trusts, contained in Annex 1-A.
CFF 27, RCFF 29, 30, RMF 2023 3.1.15.

Cases in which suspension of activities by authority act is appropriate

2.5.9. For the purposes of Articles 27, subsections A, fraction I, B, fraction II and C, fraction V of the CFF, 29, fraction V and 30, fraction IV, subsection a) of its Regulations, the tax authority may carry out the suspension of activities, when:

I. The taxpayer stops filing periodic returns, provided that they do not have to comply with other periodic tax payment obligations, by themselves or on behalf of third parties, and when the information provided by other authorities or third parties confirms that they did not carry out economic activities for two consecutive tax years or more, regardless of the tax regime under which they tax in accordance with the Income Tax Law.

II. In the case of natural or legal persons who must file periodic returns in accordance with current regulations and the authority detects that they do not do so, likewise, that they do not issue or receive invoices, have not presented update notices and are not informed by third parties for a minimum of one tax year.

In this case, the suspension of activities in the RFC provided for in the previous paragraph will be carried out.

Tuesday, December 27, 2022 OFFICIAL GAZETTE 141

In both cases, the suspension of activities carried out by the authority does not exempt taxpayers from being required to pay pending obligations or tax credits.

In the case of legal entities, the suspension of activities by the authority does not exempt them from presenting the cancellation notice to the corresponding RFC.

However, taxpayers or their legal representative may go to the ADSC to file the corresponding clarifications, providing the necessary evidence to refute the movement of suspension of activities in the RFC, carried out by the authority.
CFF 27, RCFF 29, 30

Option for legal entities to present a notice of suspension of activities

2.5.10. For the purposes of Article 27, subsection B, fraction II of the CFF and 29, fraction V of the CFF Regulations, legal entities may present, only once, the notice of suspension of activities when they interrupt all their economic activities that give rise to the presentation of periodic payment or informational declarations, provided that they do not have to comply with other periodic tax payment obligations, by themselves or on behalf of third parties, and additionally comply with the following:

I. That the status of the fiscal address and of the taxpayer at the address is different from "not located".

II. They are up to date in the fulfillment of their tax obligations, accrediting it with the opinion of compliance in a positive sense referred to in rule 2.1.37.

III. That the denomination or trade name and the key in the RFC of the legal entity are not found in the publication made by the SAT on its Portal, in accordance with what is provided in Article 69, second-to-last paragraph of the CFF.

IV. That the legal entity is not on the list of taxpayers who carry out non-existent operations that the SAT makes known on its Portal, in accordance with what is provided in Article 69-B of the CFF.

V. That the CSD of the legal entity has not been revoked or temporarily restricted in terms of Article 17-H or 17-H Bis of the CFF, respectively.

Legal entities that opt for the facility established in this rule must present a Service or requests case, following the procedure of procedure sheet 169/CFF Notice of suspension of activities of legal entities, contained in Annex 1-A, and must also comply with what is provided in Article 30, fraction IV, subsection a), third and fourth paragraphs of the CFF Regulations.

The suspension of activities will have a duration of two years, which may be extended only once for one year, provided that before the respective expiration a new Service or requests case is presented in terms of procedure sheet 169/CFF Notice of suspension of activities of legal entities contained in Annex 1-A.

From the moment the notice of suspension of activities takes effect, it will be considered that the taxpayer makes the request referred to in fraction I of Article 17-H of the CFF, so the active CSDs will be left without effect; likewise, during the suspension period, the taxpayer cannot request new CSDs.

Once the term of the requested suspension has concluded, the taxpayer must present the notice of resumption of activities or the corresponding one for cancellation in the RFC.

In case of non-compliance with what is stated in the previous paragraph, the SAT will communicate it through the tax mailbox or, in default, by email registered in the RFC, so that the taxpayer carries out said resumption or cancellation, since in the case of ignoring the same, the authority will assign the tax characteristics consisting of regime, obligations and economic activities that the taxpayer had at the time of requesting their suspension of activities. CFF 17-H, 17-H Bis, 27, 69, 69-B, RCFF 29, 30, RMF 2023 2.1.37.

142 OFFICIAL GAZETTE Tuesday, December 27, 2022

Change of fiscal address

2.5.11. For the purposes of Article 31, first paragraph of the CFF, 29, fraction IV and 30, fraction III of its Regulations, taxpayers who have the e.firma may present the notice of change of fiscal address, through the SAT Portal without presenting proof of address.

Likewise, taxpayers may present or conclude said procedure in SAT offices, with prior appointment, complying with the requirements indicated in the procedure sheet 77/CFF Notice of change of fiscal address through the SAT Portal, in the SAT Office or in the Virtual Office, contained in Annex 1-A.

In the case of taxpayers who only receive income from salaries and in general for the provision of a subordinate personal service, they may carry out this procedure through the Virtual Office, in accordance with what is established in the aforementioned procedure sheet 77/CFF.
CFF 31, RCFF 29, 30

Activity that IEPS taxpayers must select regarding the alienation of fuels

2.5.12. For the purposes of Article 27 of the CFF, taxpayers who request their registration in the RFC or present their notice of update of economic activities and obligations referred to in Articles 29, fraction VII and 30, fraction V of the CFF Regulations and, due to the activities they develop, are obligated to pay the IEPS referred to in Articles 2, fraction I, subsections D) and H), as well as 2-A of the IEPS Law, must declare in their request or notice the economic activity that corresponds to them according to the following table:

Key Description of the activity Applicable provisions of the IEPS Law 2269 Sale in national territory of gasoline and diesel.
Articles 2, fraction I, subsections D) and H), as well as 2-A.
2404 Sale in national territory of other fossil fuels.
Article 2, fraction I, subsection H.
2405 Sale in national territory of non-fossil fuels.
Article 2, fraction I, subsection D.
CFF 27, LIEPS 2, 2-A, RCFF 29, 30

Presentation of notices in the RFC

2.5.13. For the purposes of Article 29 of the CFF Regulations, notices in the RFC will be presented in the terms established by the following procedure sheets contained in Annex 1-A:

I. The notice of change of denomination or trade name, in accordance with procedure sheet 76/CFF.

II. The notice of change of capital regime, in accordance with procedure sheet 79/CFF.

III. The notice of correction or change of name and other identity data in accordance with procedure sheet 78/CFF.

IV. The notice of change of fiscal address through the SAT Portal, in the SAT Office or in the Virtual Office, in accordance with procedure sheet 77/CFF.

V. The notice of suspension of activities, in accordance with procedure sheet 73/CFF.

VI. The notice of resumption of activities, in accordance with procedure sheet 74/CFF.

VII. The notice of update of economic activities and obligations, in accordance with procedure sheet 71/CFF.

VIII. The notice of opening of establishments and in general any place used for the performance of activities, in accordance with procedure sheet 70/CFF.

IX. The notice of closure of establishments and in general any place used for the performance of their activities, in accordance with procedure sheet 72/CFF.

Tuesday, December 27, 2022 OFFICIAL GAZETTE 143

X. The notice of start of liquidation or change of fiscal residence, in accordance with procedure sheet 85/CFF.

XI. The notice of opening of succession, in accordance with procedure sheet 80/CFF.

XII. The notice of cancellation in the RFC by liquidation of the succession, in accordance with procedure sheet 84/CFF.

XIII. The notice of cancellation in the RFC by death, in accordance with procedure sheet 83/CFF.

XIV. The notice of cancellation in the RFC by total liquidation of the asset, in accordance with procedure sheet 82/CFF.

XV. The notice of cancellation in the RFC by total cessation of operations, in accordance with procedure sheet 81/CFF.

XVI. The notice of cancellation in the RFC by merger of companies, in accordance with procedure sheet 86/CFF.

XVII. The notice of start of commercial bankruptcy procedure, in accordance with procedure sheet 87/CFF.

XVIII. The notice of suspension/resumption of activities of salaried employees, in accordance with procedure sheet 75/CFF.

The notice of update of economic activities and obligations referred to in fraction VII of this rule will not be applicable to civil organizations and trusts authorized to receive deductible donations that wish to cease to have such authorization, and must present the request referred to in rule 3.10.28.

The notice of change of fiscal residence will be presented in accordance with procedure sheets 71/CFF Notice of update of economic activities and obligations, 73/CFF Notice of suspension of activities, 81/CFF Notice of cancellation in the RFC by total cessation of operations, 82/CFF Notice of cancellation in the RFC by total liquidation of the asset and 85/CFF Notice of start of liquidation or change of fiscal residence as appropriate, contained in Annex 1-A. RCFF 29, RMF 2023 3.10.28.

Persons exempt from presenting a notice of change to the Regime of Natural Persons with Business and Professional Activities or to the Regime of Leasing and in General for Granting the Use or Temporary Enjoyment of Immovable Property

2.5.14. For the purposes of Articles 27, subsection C, fraction V of the CFF, 29, fraction VII, 30, fraction V, subsections c) and d) of the CFF Regulations, and 113-E of the Income Tax Law, the tax authority will increase obligations to the Regime of Natural Persons with Business and Professional Activities or leasing and in general for granting the use or temporary enjoyment of immovable property, as the case may be, without the taxpayer having to present the respective notice, when they cease to tax in accordance with Title IV, Chapter II, Section IV of the Income Tax Law, due to exceeding the amount of $3,500,000.00 (three million five hundred thousand pesos 00/100 M.N.), derived from the information provided by the taxpayer themselves, related third parties or obtained by the authority by any other means.

Persons exempt from presenting a notice of change of Regime

2.5.15. For the purposes of Articles 27, subsection C, fraction V of the CFF, 29, fraction VII and 30, fraction V, subsections c) and d) of the CFF Regulations, the tax authority will increase obligations to the corresponding Regime without the taxpayer having to present the respective notice, when natural persons registered in the RFC without tax obligations fall under any of the assumptions established in Article 27, subsections A, fractions I, III, IV and VI; B, fraction II and C, fractions V and VII of the CFF, derived from the information provided by the taxpayer themselves, related third parties or obtained by the authority by any other means.

144 OFFICIAL GAZETTE Tuesday, December 27, 2022

Request for suspension or reduction of obligations

2.5.16. For the purposes of Articles 27, subsection B, fraction II of the CFF, 29, fractions V and VII and 30, fractions IV, subsection a) and V, subsection a) of its Regulations, natural person taxpayers who have active tax obligations related to the fiscal incorporation regime, of income from business and professional activities or of income from leasing and in general for granting the use or temporary enjoyment of immovable property, who no longer carry out said activities, may request the suspension or reduction of obligations retroactively for up to the last five tax years prior to the request, by presenting a clarification case in the SAT Portal, declaring under oath the date on which they ceased to carry out said activities and that from that date they have not issued CFDI, have not filed periodic declarations related to said activities and have not been reported by third parties.

The tax authority will carry out the suspension or reduction of obligations retroactively, when it confirms in its systems or with information provided by other authorities or by third parties what was declared by the taxpayer.

The suspension referred to in this rule does not leave without effect the requirements made nor frees from the payment of fines notified and not notified that correspond, for the failure to file declarations to which the taxpayers were obligated.
CFF 27, RCFF 29, 30

Taxpayers exempt from presenting the notice of start of liquidation and the notice of cancellation in the RFC by total liquidation of the asset

2.5.17. For the purposes of Article 27, subsections B, fractions II and VIII and C, fractions V and VII of the CFF, in relation to Articles 29, fractions X and XIV, and 30, fractions VII and XI of its Regulations, when legal entities carry out their dissolution and liquidation through the Portal www.gob.mx/Tuempresa resulting appropriate based on the information available to the Ministry of Economy, and once the SAT verifies that said entities are up to date in the fulfillment of their tax obligations, comply with the applicable tax regulations, are not subject to verification powers by the tax authority and have indicated in the aforementioned Portal that their fiscal address is the same as that registered in the SAT, they may be exempt from presenting both the notice of start of liquidation and the notice of cancellation in the RFC by total liquidation of the asset.

Once what is established in the first paragraph of this rule is fulfilled, the SAT, through the tax mailbox, may notify the taxpayer about the appropriateness of having been exempt or not from presenting the notice of start of liquidation. Subsequently, the taxpayer will be notified about being exempt or not from presenting the notice of cancellation in the RFC by total liquidation of the asset within a period of ten business days counted from the business day following the day on which the Ministry of Economy notified the SAT that it carried out the registration of the cancellation of the society's folio in the Public Registry of Commerce.

In the case that legal entities decide not to conclude their liquidation in the Portal www.gob.mx/Tuempresa, the SAT will not consider the notices of start of liquidation, and the notice of cancellation in the RFC by total liquidation of the asset, as presented, so they will have to go to the ADSC and comply with the applicable tax regulations for such effect. CFF 27, RCFF 29, 30

Option for legal entities of agrarian law to tax according to the cash basis scheme and reduce the ISR by 30%

2.5.18. For the purposes of what is established in Article 74-B of the Income Tax Law, legal entities that for the 2023 exercise opt to apply what is provided in the cited provision, must enter a clarification case through the SAT Portal, no later than January 31, 2023, in terms of what is provided in procedure sheet 144/ISR Notice to exercise the option referred to in Article 74-B of the Income Tax Law, contained in Annex 1-A.

Tuesday, December 27, 2022 OFFICIAL GAZETTE 145

Recent taxpayers, as well as those resuming activities, may opt to exercise what is stated in article 74-B of the Income Tax Law (ISR), presenting the clarification case referred to in the preceding paragraph, no later than within the month following their registration or resumption of activities in the RFC registry.

LISR 74-B

Taxpayers exempt from presenting the notice of increase and/or decrease of activities, for failing to comply with what is stated in article 74-B of the Income Tax Law (ISR)

2.5.19. For the purposes of articles 27, sections A, fraction II; B, fraction II and C, fraction V and 63 of the Federal Tax Code (CFF), 29, fraction VII and 30, fractions V, subsections c) and d) of the Regulations of the CFF, as well as article 74-B of the Income Tax Law (ISR), the tax authority will carry out the increase of obligations starting from the fiscal year following the corresponding Regime without the need for the taxpayer to present the respective notice, when taxpayers fail to comply with what is established in article 74-B of the Income Tax Law (ISR), derived from the information provided by the taxpayer themselves, related third parties, or obtained by the authority by any other means.

The taxpayer may formulate the corresponding clarifications by providing the necessary evidence to disprove the update of their data in the RFC carried out by the authority, under the terms of rule 2.5.8.

CFF 27, 63, LISR 74-B, RCFF 29, 30, RMF 2023 2.5.8.

Treatment for taxpayers subject to the exercise of verification powers who present a cancellation notice in the RFC

2.5.20. For the purposes of article 27, section D, fraction IX, subsection a), second paragraph of the CFF, taxpayers who present the cancellation notice in the RFC due to total liquidation of assets, total cessation of operations, or merger of companies and who fall under the circumstance of inadmissibility established in the cited subsection a), exclusively for being subject to the exercise of verification powers, will be exempt from the presentation of periodic declarations, as well as the fulfillment of formal obligations until the exercise of verification powers is concluded.

CFF 27

Persons exempt from presenting a notice of suspension or decrease of obligations

2.5.21. For the purposes of articles 27, section C, fraction V and 63 of the CFF; as well as 29 fractions V and VII and 30 fractions IV, subsection a) and V subsection a) of the Regulations of the CFF, the tax authority may carry out the suspension in the RFC and decrease of obligations in said registry, without the need for them to present the respective notice, when taxpayers have not carried out any activity in the three fiscal years prior to the suspension or decrease, derived from the information obtained from their systems or databases, as well as from the information provided by other authorities or third parties, or that obtained by the authority by any other means.

The tax authority may carry out the suspension or decrease retroactively based on the information available.

CFF 27, 63, RCFF 29, 30, RMF 2023 2.5.8.

Update of information

2.5.22. For the purposes of article 27, section B, fraction II of the CFF, it is considered that taxpayers fulfill the obligation to register and maintain a single email address or telephone number updated, when they have enabled their tax mailbox according to the procedure described in the procedure sheet 245/CFF Enablement of the tax mailbox and registration of communication mechanisms as contact means, contained in Annex 1-A; or by reason of the presentation of the following procedures contained in Annex 1-A:

I. 39/CFF Request for registration in the RFC of natural persons.
II. 43/CFF Request for registration in the RFC of legal entities in the ADSC.

146 OFFICIAL GAZETTE Tuesday, December 27, 2022

III. 46/CFF Request for registration in the RFC of organisms of the Federation, of the federative entities, of the municipalities, decentralized organisms and autonomous constitutional organs.
IV. 160/CFF Request for registration in the RFC of natural persons under age starting from 16 years old in the salary regime.
V. 77/CFF Notice of change of fiscal domicile through the SAT Portal, at the SAT Office or at the Virtual Office.
VI. 74/CFF Notice of resumption of activities.

CFF 27

Concepts of control, significant influence and command power

2.5.23. For the purposes of article 27, section B, fraction VI, second paragraph of the CFF, control, significant influence and command power will be understood as those definitions referred to in article 2, fractions III, XI and XX, respectively, of the Securities Market Law.

CFF 27, Ley del Mercado de Valores 2

Clarification case for update of activities derived from the issuance of a CFDI

2.5.24. For the purposes of article 29-A, fraction V, second paragraph of the CFF, taxpayers who were dissatisfied with the update of their economic activities and fiscal obligations, may enter a clarification case through the SAT Portal, under the terms of rule 2.5.8.

CFF 29-A, RMF 2023 2.5.8.

Review of requirements for the presentation of the cancellation notice in the RFC by merger of companies

2.5.25. For the purposes of article 27, section D, fraction IX of the CFF, for the presentation of the cancellation notice in the RFC by merger of companies, a prior review of the requirements indicated in the cited legislation must be carried out, according to the procedure sheet 316/CFF Prior review to the presentation of the cancellation notice in the RFC by merger of companies, contained in Annex 1-A.

The presentation of the procedure related to the prior review referred to in the preceding paragraph, suspends the term established in article 29 of the Regulations of the CFF for the presentation of the cancellation notice in the RFC by merger of companies, until the tax authority issues the corresponding document, in which it determines whether the requirements indicated in the cited procedure sheet are met or not.

CFF 27, RCFF 29

Chapter 2.6. Of the volumetric controls, certificates and laboratory reports applicable to hydrocarbons and petroleum products

Section 2.6.1. General provisions

Hydrocarbons and petroleum products that are subject to volumetric controls

2.6.1.1. For the purposes of article 28, fraction I, section B, first paragraph of the CFF, it is understood by:

I. Hydrocarbons: petroleum, natural gas and its condensates;
II. Petroleum products: gasoline, diesel, jet fuel, fuel oil, mixed or not with other components, as well as liquefied petroleum gas and propane.

CFF 28

Taxpayers obliged to carry volumetric controls of hydrocarbons and petroleum products

2.6.1.2. For the purposes of article 28, fraction I, section B, first paragraph of the CFF, it is understood by persons who manufacture, produce, process, transport, store, including storage for own use, distribute or alienate, the hydrocarbons and petroleum products referred to in rule 2.6.1.1., the following subjects:

Tuesday, December 27, 2022 OFFICIAL GAZETTE 147

I. Legal entities that extract hydrocarbons under the cover of an assignment title or a contract for the exploration and extraction of hydrocarbons, referred to in article 4, fractions V, IX and XV of the Hydrocarbons Law.
II. Natural or legal persons who treat or refine petroleum or process natural gas and its condensates, under the terms of articles 4, fractions XXX and XXXIX of the Hydrocarbons Law and 15, fractions I and II and 16 of the Regulations of the activities referred to in Title Three of the Hydrocarbons Law or under the cover of a permit from the Ministry of Energy.
III. Natural or legal persons who carry out the compression, decompression, liquefaction or regasification of natural gas, under the terms of articles 23, 24, 25 and 26 of the Regulations of the activities referred to in Title Three of the Hydrocarbons Law or under the cover of a permit from the Energy Regulatory Commission.
IV. Natural or legal persons who transport hydrocarbons or petroleum products, under the terms of article 4, fraction XXXVIII of the Hydrocarbons Law or under the cover of a permit from the Energy Regulatory Commission, including transport for own use.
V. Natural or legal persons who store hydrocarbons or petroleum products, under the terms of articles 4, fraction II of the Hydrocarbons Law and 20 of the Regulations of the activities referred to in Title Three of the Hydrocarbons Law or under the cover of a permit from the Energy Regulatory Commission.
VI. Natural or legal persons who store petroleum products for own use under the cover of a permit from the Energy Regulatory Commission or an import permit from the Ministry of Energy; or who have fixed installations for the reception of natural gas for self-consumption.
What is provided in this fraction does not include residential users of natural gas.
VII. Natural or legal persons who distribute natural gas or petroleum products, under the terms of article 4, fraction XI of the Hydrocarbons Law or under the cover of a permit from the Energy Regulatory Commission.
VIII. Natural or legal persons who alienate natural gas or petroleum products, under the terms of article 4, fraction XIII of the Hydrocarbons Law or 19, fraction I of the Regulations of the activities referred to in Title Three of the Hydrocarbons Law or under the cover of a permit from the Energy Regulatory Commission.

CFF 14, 28, Ley de Hidrocarburos 4, Reglamento de las actividades a que se refiere el Título Tercero de la Ley de Hidrocarburos, 15, 16, 19, 20, 23, 24, 25, 26, RMF 2023 2.6.1.1.

Characteristics that equipment and computer programs must meet to carry volumetric controls of hydrocarbons and petroleum products

2.6.1.3. For the purposes of article 28, fractions I, section B, and IV of the CFF, the equipment and computer programs to carry volumetric controls must generate, collect, store and process, the volume records coming from the operations of receipt, delivery and control of the inventory of the hydrocarbons or petroleum products referred to in rule 2.6.1.1., including the information on the determination of the type of hydrocarbon or petroleum product in question, as well as the CFDI or customs declarations associated with the acquisition and alienation of said goods or, if applicable, to the services that had such goods as their object, as well as the certificates that accredit the correct operation and functioning of the mentioned equipment and computer programs, in accordance with the technical specifications of functionality and security established in Annex 30.

CFF 28, RMF 2023 2.6.1.1., 2.6.1.2., 2.8.1.6.

Requirements to carry volumetric controls of hydrocarbons and petroleum products

2.6.1.4. For the purposes of article 28, fraction I, section B of the CFF, the taxpayers referred to in rule 2.6.1.2., must:

I. Install the equipment and computer programs to carry volumetric controls that meet the technical specifications of functionality and security referred to in Annex 30.
II. Obtain the certificates that accredit the correct operation and functioning of the equipment and computer programs to carry volumetric controls, in the circumstances, periodicity and with the characteristics established in Annexes 30 and 31.

148 OFFICIAL GAZETTE Tuesday, December 27, 2022

III. Obtain the information relative to the type of hydrocarbon or petroleum product in question, from the reports that determine the type of hydrocarbon or petroleum product in question, the calorific power of natural gas and the octane rating in the case of gasoline or the instruments installed online for chromatography or density, in the periodicity and with the characteristics established in Annex 32, as applicable.
IV. Notify the SAT, in the circumstances and in accordance with what is indicated in the procedure sheet 283/CFF Volumetric controls notices, contained in Annex 1-A.
V. Ensure that the equipment and computer programs to carry volumetric controls referred to in rule 2.6.1.3., operate correctly at all times, therefore they must attend to any failure or anomalous condition of the components of the equipment and computer programs to carry volumetric controls, within a period not exceeding 72 hours, counted from when these occur. Such failure or anomalous condition must be reported in the event log of the information reports referred to in article 28, fraction I, section B, third paragraph of the CFF.
VI. Send to the SAT the information reports referred to in article 28, fraction I, section B, third paragraph of the CFF, in the periodicity established in rule 2.8.1.6., fraction III, even those that use the electronic application My Accounts.
VII. Regarding the taxpayers referred to in rule 2.6.1.2., fractions III, IV, V and VII, provide to the marketers who alienate natural gas or petroleum products under the terms of article 19, fraction I of the Regulations of the Activities referred to in Title Three of the Hydrocarbons Law who are their clients, the information on the volume records of the hydrocarbons and petroleum products referred to in Annex 30.
VIII. For the purposes of rule 2.6.1.2., taxpayers who have obtained a report must provide the information on the type of hydrocarbon or petroleum product in question, the calorific power of natural gas and the octane rating, in the case of gasoline, to their clients or suppliers, provided that it is the same batch and in the periodicity indicated in Annex 32.
Regarding the taxpayers referred to in rule 2.6.1.2., who obtain through online instruments for chromatography and density the information relative to the type of hydrocarbon or petroleum product in question, they must provide this information to the subjects who are their clients or suppliers.

CFF 28, RMF 2023 2.6.1.1., 2.6.1.2., 2.6.1.3., 2.8.1.6.

Certificate of the correct operation and functioning of the equipment and computer programs to carry volumetric controls

2.6.1.5. For the purposes of article 28, fraction I, section B, fourth paragraph of the CFF, the certificate that accredits the correct operation and functioning of the equipment and computer programs to carry volumetric controls must comply with Annex 31 and be issued by a person who has obtained an approval evaluation report by an accreditation entity in accordance with the Federal Law on Metrology and Standardization or the Quality Infrastructure Law, which includes the following:

I. Unique identification of the evaluation report and date of issuance.
II. Identification of the evaluating entity.
III. Date(s) of evaluation.
IV. Identification of the applicant.
V. Validation signature.
VI. Description of the reviews, tests and evaluations performed.
VII. Results of the technical competencies of the personnel.
VIII. Results of the evaluations performed presented as a competence evaluation report containing:

a) Name of the evaluating entity, as well as its accreditation and validity, in terms of the Federal Law on Metrology and Standardization or the Quality Infrastructure Law.

Tuesday, December 27, 2022 OFFICIAL GAZETTE 149

b) Date of application of the evaluation (not more than 4 years). c) Name of the evaluated person. d) Conclusions regarding the technical competence of the evaluated in the following topics:

In measurement systems:

i) Metrological terminology. ii) National and international metrological system. iii) International System of Units. iv) Fluid mechanics. v) Thermodynamics. vi) Value chain of hydrocarbons, petroleum products and biofuels. vii) Flow measurement technologies: positive displacement, turbine, differential pressure, ultrasound and coriolis. viii) Measurement standards and traceability. ix) Testers. x) Calibration. xi) Influence magnitudes. xii) Calculation of quantities. xiii) Estimation of calibration uncertainty. xiv) Estimation of net volume uncertainty. xv) Flow computers.

In computer systems:

i) Software design. ii) Computer equipment hardware. iii) Development of software components for device management. iv) Local area network technologies. v) Communication technologies. vi) Computer security. vii) Database.

In regulation and regulations:

i) The regulations specified in Annex 30 of the RMF.

CFF 28, RMF 2023 2.6.1.1., 2.6.1.2., 2.6.1.4.

Reports that determine the type of hydrocarbon or petroleum product in question, the calorific power of natural gas and the octane rating in the case of gasoline

2.6.1.6. For the purposes of article 28, fraction I, section B, fourth paragraph of the CFF, the reports that determine the type of hydrocarbon or petroleum product in question, the calorific power of natural gas and the octane rating in the case of gasoline, must comply with what is established in Annex 32, and be issued by a laboratory that has accreditation or recognition in accordance with the Federal Law on Metrology and Standardization or the Quality Infrastructure Law to carry out the test and sampling methods established in Annex 32 and, if applicable, approved by the Ministry of Economy, the National Hydrocarbons Commission or the Energy Regulatory Commission, to provide the test service regarding the quality of the same, as applicable.

CFF 28, RMF 2023 2.6.1.1., 2.6.1.2., 2.6.1.4., Ley Federal sobre Metrología y Normalización, Ley de Infraestructura de la Calidad, Lineamientos Técnicos en Materia de Medición de Hidrocarburos, NOM-001-SECRE-2010, NOM-016-CRE-2016

150 OFFICIAL GAZETTE Tuesday, December 27, 2022

Section 2.6.2. Of the surveillance and verification of volumetric controls of hydrocarbons and petroleum products

Procedure to determine the loss of the right to exercise the option relative to the issuance of global CFDI, regarding volumetric controls in the matter of hydrocarbons and petroleum products

2.6.2.1. For the purposes of articles 29 and 29-A of the CFF and rule 2.7.1.21., last paragraph, when the authority detects that the taxpayers referred to in rule 2.6.1.2., have not complied with what is established in the Eighteenth Transitory Article, they will communicate the detected irregularities, in order that within ten days following the effects of the notification of the requirement, they provide the data, information or documentation they consider necessary to remedy said irregularities.

In case the irregularities are not remedied, the tax authority will determine the loss of the right to apply the facility to issue CFDI on a daily, weekly or monthly basis for all operations they carry out with the general public referred to in rule 2.7.1.21., notifying the corresponding resolution through the tax mailbox to the taxpayers.

CFF 29, 29-A, RMF 2023 2.6.1.2., 2.7.1.21., Décimo Octavo Transitorio

Chapter 2.7. Of the Digital Fiscal Receipts by Internet or Electronic Invoice

Section 2.7.1. General provisions

Storage of CFDI

2.7.1.1. For the purposes of articles 28, fraction I, Section A and 30, eighth paragraph of the CFF, taxpayers who issue and receive CFDI, must store them in magnetic, optical or any other technology media, in their electronic XML format.

What is established in this rule will not be applicable to taxpayers who use the fiscal registration system referred to in rule 2.8.1.4.

CFF 28, 30, RMF 2023 2.8.1.4.

Generation of the CFDI

2.7.1.2. For the purposes of article 29, first and second paragraphs of the CFF, the CFDI that taxpayers generate and subsequently send to a CFDI certification provider, for validation, assignment of the folio and incorporation of the SAT digital seal granted for said effect (certification), must comply with the technical specifications provided in items I.A Standard of digital fiscal receipt by Internet and I.B Generation of digital seals for digital fiscal receipts by Internet of Annex 20.

Taxpayers who make use of item III.D Use of the envelope facility <Addenda> of Annex 20, in case the taxpayer needs to incorporate an addenda to the CFDI, must integrate themselves in accordance with what is established in the cited item once the SAT, or the CFDI certification provider, have validated the receipt and granted the corresponding folio.

Taxpayers may acquire, lease, develop a computer system for the generation of the CFDI or use the services of a third party for the generation of the same, provided that the documents generated comply with the requirements established in this rule and other applicable provisions, and remain under the custody of the issuing taxpayer, or use the free applications that CFDI certification providers must make available to the general public.

The SAT will provide through its Portal, shortcuts to the free applications that CFDI certification providers must make available to the general public.

Such receipts must comply with the CFDI complement that is established for this purpose under rule 2.7.1.8.

CFF 29, 29-A, RMF 2023 2.7.1.8.

Tuesday, December 27, 2022 OFFICIAL GAZETTE 151

Issuance of CFDI by commission agents and collection service providers

2.7.1.3. For the purposes of articles 29, first and penultimate paragraphs, and 29-A of the Federal Tax Code (CFF), as well as article 32, fraction III of the Value Added Tax Law (LIVA), taxpayers acting as commission agents or providing collection services may issue CFDI in the name and on behalf of the principals or service providers with whom they have entered into a commission or collection service contract, regarding the operations carried out in their capacity as commission agents or collection service providers.

For these purposes, the receipts must comply, in addition to the requirements referred to in articles 29 and 29-A of the CFF, with the following information:

I. The RFC key of the principal or service provider.
II. Amount corresponding to the acts or activities carried out on behalf of the principal or service provider.
III. Tax transferred or withheld on behalf of the principal or service provider.
IV. Tax rate transferred or withheld on behalf of the principal or service provider.

The CFDI issued must incorporate the "Account for Third Parties" section.

Regardless of what is provided in this rule, the commission agent or service provider will be obligated to issue the corresponding CFDI to the principal or service provider for the respective commission or service provision.

When taxpayers who have opted to apply this rule fail to comply with its provisions, they will lose the right to apply the facilitation detailed therein, and the principal or service provider will be responsible for issuing the CFDI.

CFF 29, 29-A, LIVA 32, RLIVA 35, RMF 2023 2.7.1.8.

Validation and download services for CFDI

2.7.1.4. For the purposes of article 29, third paragraph of the CFF, the SAT through its Portal, Electronic Invoice section, will provide:

I. A CFDI validation service, in which the data required by the electronic template must be entered one by one to obtain the validation result.
II. A mass CFDI validation tool, consisting of a free computer application, in which files containing the data of the receipts to be validated can be entered.
III. A service for the mass download of CFDIs that have been issued and/or received, observing for this purpose the characteristics and technical specifications published regarding this matter on the SAT Portal.

CFF 29

Generation of the CSD

2.7.1.5. For the purposes of article 29, second paragraph, fractions I and II of the CFF, taxpayers who must issue CFDI must generate, through the Certifica software referred to in procedure form 108/CFF Request for Digital Seal Certificate, contained in Annex 1-A, two files containing one the private key and the other the request for CSD generation.

Subsequently, taxpayers must request their CSD through the SAT Portal.

Such request must contain the taxpayer's e.signature (e.firma).

To make the CSD request, taxpayers must access the SAT Portal. There, taxpayers can request a certificate for issuing CFDI at their tax domicile and, if applicable, a maximum of one for each of their branches or establishments; in the case of transport units, they will use the CSD of the tax domicile, branch, or establishment to which they are assigned.

The requested certificates can be downloaded from the Certificate Recovery section of CertiSAT Web on the SAT Portal using the RFC key of the taxpayer who requested them.

152 OFFICIAL GAZETTE Tuesday, December 27, 2022

The validity of the CSDs provided by the SAT can be verified in accordance with what is established in the Electronic Signature or ELECTRONIC INVOICE sections of the SAT Portal.

CFF 29

Issuance of CFDI through the free billing tool available on the SAT Portal

2.7.1.6. For the purposes of article 29, second paragraph, fraction IV of the CFF, taxpayers may issue CFDI without the need to send them to a CFDI certification provider, provided that they do so through the electronic tool called "Generate your invoice," which is located on the SAT Portal.

CFF 29, LIVA 1-A, 32, RMF 2023 2.2.8.

Requirements for printed representations of the CFDI

2.7.1.7. For the purposes of article 29, second paragraph, fraction V of the CFF, the printed representations of the CFDI must comply with the requirements indicated in article 29-A of the CFF and contain the following:

I. Barcode generated in accordance with the technical specification established in item I.D of Annex 20 or the fiscal folio number of the receipt.
II. Serial number of the CSD of the issuer and of the SAT, which establish items I.A and III.B of Annex 20.
III. The legend: This document is a printed representation of a CFDI.
IV. Date and time of issuance and certification of the CFDI, in addition to what is indicated in article 29-A, fraction III of the CFF.
V. Original chain of the SAT digital certification complement.
VI. Regarding the printed representations of the CFDI that support withholdings and payment information issued in accordance with what is provided in rule 2.7.5.4., in addition to what was previously stated, they must include:

a) The data established in Annex 20, section II.A., as well as those corresponding to the complements it incorporates.

b) The barcode generated in accordance with the technical specification established in Annex 20, item II.D.

VII. Regarding the printed representations of a CFDI issued in accordance with what is provided in rule 2.7.2.14. and Section 2.7.3., the following must be observed:

a) Space to register the handwritten signature of the person issuing the CFDI and, as applicable, comply with what is provided in fraction VI of rule 2.7.4.4.

b) Regarding what is indicated in fraction II of this rule, the serial number of the CESD of the CFDI certification provider or of the SAT will be included, as applicable, in substitution of the issuer's CSD number.

VIII. Regarding the printed representations of the CFDI for payments made in accordance with what is provided in rule 2.7.1.32., in addition to what is indicated in the previous fractions of this rule, they must include all the data contained in the complement for payments.

IX. Regarding the 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 fractions of this rule, they must include the data established in the CFDI filling Instruction to which the Carta Porte Complement is incorporated, which the SAT publishes on its Portal.

The electronic file that, if applicable, generates the printed representation of the CFDI must be in digital PDF format or any other similar format that allows its printing.

CFF 29, 29-A, RMF 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.

Tuesday, December 27, 2022 OFFICIAL GAZETTE 153

Complements to incorporate fiscal information into CFDI

2.7.1.8. For the purposes of article 29, second paragraph, fractions III and VI of the CFF, the SAT will publish on its Portal the complements that allow taxpayers from specific sectors or activities to incorporate fiscal requirements into the CFDIs they issue.

The complements that the SAT publishes on its Portal will be mandatory for the taxpayers to whom they apply, thirty calendar days after their publication on the said Portal, unless there is any facilitation or provision that establishes a different period or exempts them from their use.

To register the data requested in the aforementioned complements, the criteria established in the Filling Guides published for this effect on the said Portal must be applied.

CFF 29

Global CFDI issued by credit institutions for exempt interest

2.7.1.9. For the purposes of article 29, penultimate paragraph of the CFF, credit institutions may issue monthly global CFDIs in which the total amounts paid to their clients during the corresponding month are included, for the concept of interest referred to in article 93, fraction XX, subsection a) of the Income Tax Law (LISR).

CFF 29, LISR 93

Alienation of new or used vehicles in which a used vehicle and money are received in consideration

2.7.1.10. For the purposes of article 29, penultimate paragraph of the CFF in relation to rule 3.3.1.3., in the case of operations in which new or used vehicles are alienated and a used vehicle and money are received as payment resulting from that alienation, the following shall apply:

I. Taxpayers who alienate new vehicles to individuals who do not pay tax under the terms of Title IV, Chapter II, Sections I and IV of the Income Tax Law, as well as in the RIF in accordance with fraction IX of the Second Article of the Decree by which various provisions of the Income Tax Law, Value Added Tax Law; Special Tax on Production and Services Law; Federal Tax on New Automobiles Law; Federal Tax Code and other regulations, published in the DOF on November 12, 2021, and who receive as payment resulting from that alienation a used vehicle and money, will incorporate in the CFDI they issue for the alienation of the new vehicle to the individual, the complement that for such effect the SAT publishes on its Portal, and additionally must conserve the following:

a) Fiscal receipt in paper or digital fiscal receipt or CFDI that supports the acquisition of the used vehicle by the individual and which is being alienated.

b) Copy of the official identification of the individual who alienates the used vehicle.

c) Contract that proves the alienation of the new vehicle in question, in which the identification data of the used vehicle alienated and received as part of the payment, the amount of the total cost of the new vehicle covered by the alienation of the used vehicle, and the domicile of the individual are indicated.

d) Copy of the document where it is proven that the vehicular procedure for change of owner of the used vehicle being alienated by the individual has been carried out.

The taxpayers referred to in the first paragraph of this fraction must add the complement to the CFDI issued for the sale of the new vehicle, in which the data of the used vehicle alienated by the individual are stated.

The CFDI to which the complement referred to in the previous paragraph is added will be valid so that the issuers of the same can deduct the expense for Income Tax purposes.

154 OFFICIAL GAZETTE Tuesday, December 27, 2022

The individual who alienates the used vehicle must be registered in the RFC.

Taxpayers who alienate new vehicles must make the withholding corresponding to the individual who carries out the alienation of the used vehicle received as part of the payment, in accordance with what is provided in article 126, fourth and fifth paragraphs of the Income Tax Law, as well as in rule 3.15.7. The individuals to whom, if applicable, Income Tax is withheld, may consider it as final payment, without any deduction.

II. Individuals who pay tax under the terms of Title IV, Chapter II, Sections I and IV of the Income Tax Law, as well as in the RIF in accordance with fraction IX of the Second Article of the Decree by which various provisions of the Income Tax Law, Value Added Tax Law; Special Tax on Production and Services Law; Federal Tax on New Automobiles Law; Federal Tax Code and other regulations, published in the DOF on November 12, 2021, as well as legal entities that alienate used vehicles to individuals who do not pay tax under the terms of Title IV, Chapter II, Sections I and IV of the Income Tax Law, as well as in the RIF in accordance with fraction IX of the Second Article of the Decree by which various provisions of the Income Tax Law, Value Added Tax Law; Special Tax on Production and Services Law; Federal Tax on New Automobiles Law; Federal Tax Code and other regulations, published in the DOF on November 12, 2021, and who receive as payment resulting from that alienation used vehicles and money, may issue the CFDI under the terms of rule 2.7.3.6.

To the CFDI issued as a result of said operation, the complement referred to in fraction I, first paragraph of this rule, must be incorporated, with the data of the used vehicle or vehicles delivered as a means of extinguishing the obligation, incorporating an equal number of complements as used vehicles are delivered as a means of payment; additionally, both parties must request from their counterparty the following documents:

a) Copy of the document where it is proven that the vehicular procedure for change of owner of the used vehicle or vehicles corresponding has been carried out.

b) Contract that proves the alienation of the used vehicle, object of the operation, in which the identification data of the used vehicle or vehicles alienated and received as part of the payment, the amount of the total cost of the vehicle object of the operation covered by the alienation of the used vehicle or vehicles, and the domicile of the individual covering the total or part of the consideration with the said vehicles are indicated.

c) Contract that proves the acquisition of the used vehicle or vehicles delivered in consideration as a means of extinguishing the obligation, in which the identification data of the vehicle or vehicles, the amount of the consideration or price paid, and the domicile of the person who alienated the reference vehicle, as well as the acquirer thereof, are indicated.

d) Copy of the official identification of the counterparty if it is an individual and of the legal representative if it is a legal entity.

e) Fiscal receipt in paper, digital fiscal receipt or CFDI that supports the acquisition of each of the vehicles delivered in consideration to extinguish the obligation.

The individual who extinguishes the consideration under the terms of the first paragraph of this fraction must be registered in the RFC.

The individual or legal entity alienating must make the withholding corresponding to the individual who carries out the alienation of the used vehicle delivered as part of the payment or consideration, in accordance with what is provided in article 126, fourth and fifth paragraphs of the Income Tax Law, as well as in rule 3.15.7. The individuals to whom, if applicable, Income Tax is withheld, may consider it as final payment, without any deduction.

CFF 29, LISR 93, 126, RLIVA 27, RMF 2023 2.7.3.6., 3.3.1.3., 3.15.7.

Tuesday, December 27, 2022 OFFICIAL GAZETTE 155

CFDI as proof of VAT withholding in freight autotransport services

2.7.1.11. For the purposes of articles 29 of the CFF and 1-A, fraction II, subsection c), in relation to 32, fraction V of the Value Added Tax Law, the CFDI issued by the service provider where the amount of VAT withheld by the legal entity is stated may also be considered as proof of withholding of said tax.

CFF 29, LIVA 1-A, 32

Payment of expenditures through third parties

2.7.1.12. For the purposes of articles 29 of the CFF, as well as 18, fraction VIII and 90, eighth paragraph of the Income Tax Law and 41 of its Regulations, taxpayers who make expenditures through third parties for goods and services provided to them may make use of any of the following options:

I. When the third parties make the expenditures and the amounts thereof are reimbursed subsequently:

a) The third party must request the CFDI with the RFC key of the taxpayer for whom they are making the expenditure, if this taxpayer is a foreign resident for tax purposes, in the CFDI the RFC key referred to in rule 2.7.1.23. will be recorded.

b) Taxpayers, if applicable, will have the right to the credit of VAT under the terms of the Law of said tax and its Regulations.

c) The third party making the payment on behalf of the taxpayer cannot credit any amount of the VAT that the providers of goods and service providers transfer.

d) The reimbursement of expenditures made on behalf of taxpayers must be made with a named check in favor of the third party who made the payment on behalf of the taxpayer or through transfers to their accounts by credit institutions or brokerage houses without changing the amounts recorded in the CFDI issued by the providers of goods and service providers, that is, for the total value including the VAT, if applicable, that would have been transferred.

II. When the taxpayer, prior to the making of the expenditures, provides the money to cover them to the third party:

a) The taxpayer must deliver the money via named check in favor of the third party or through transfers to their accounts by credit institutions or brokerage houses.

b) The third party must identify in an independent account and solely dedicated to this purpose, the amounts of money provided to them to make expenditures on behalf of taxpayers.

c) The third party must request the CFDI with the RFC key of the taxpayer for whom they are making the expenditure, if the taxpayer is a foreign resident for tax purposes, in the CFDI the RFC key referred to in rule 2.7.1.23. will be recorded.

Regarding payments made abroad, the receipts must meet the requirements indicated in rule 2.7.1.14.

d) In case of a remainder of money once the expenditures made on behalf of the taxpayer are deducted, the third party must reimburse it to this, in the same way in which the money was provided.

e) The amounts of money provided by the taxpayer to the third party must be used to make payments on behalf of said third party or reimbursed to this, no later than the last day of the exercise in which the money was provided to them, except for those amounts provided in the month of December which can be reimbursed no later than March 31 of the following exercise.

In case the period mentioned in the previous paragraph elapses without the money having been used to make the expenditures or reimbursed to the taxpayer, the third party must issue for said amounts an income CFDI and recognize said income in their accounting in the same fiscal exercise in which the income was received.

156 OFFICIAL GAZETTE Tuesday, December 27, 2022

The CFDIs supporting expenditures made by the third party must be delivered by this to the taxpayer on whose behalf and in whose name the expenditure was made, regardless of whether this can request them directly from the providers of goods or services or download them from the SAT Portal.

The foregoing, regardless of the obligation of the third party making the payment on behalf of the taxpayer to issue a CFDI for the income received as a result of the services provided to the taxpayers to whom they must incorporate the complement Identification of the resource and expense minute on behalf of third parties, with which they will identify the amounts of money received, the amounts expended on behalf of the taxpayer, the receipts supporting said expenditures, and the remainders effectively reimbursed to the taxpayer.

The issuance of the CFDI with the complement Identification of the resource and expense minute on behalf of third parties does not substitute or relieve from compliance with the obligations referred to in subsection a) of fraction I and subsection c) of fraction II of this rule.

CFF 29, 29-A, LISR 18, 90, RLISR 41, RMF 2023 2.7.1.14., 2.7.1.23.

Deadline to deliver or send the CFDI to the financial sector client

2.7.1.13. For the purposes of articles 29 and 29-A of the CFF, credit institutions, brokerage houses, investment fund operating societies, investment fund share distributors, regulated multiple-object financial societies, popular financial societies authorized to operate as popular savings and credit entities under the terms of the Popular Savings and Credit Law, non-bank commercial companies issuing service cards referred to in rule 2.7.1.30. and retirement fund administrators may deliver or send to their users the respective CFDI on the corresponding statement date.

The entities referred to in the previous paragraph may also deliver or send the aforementioned CFDIs within the period established by the financial regulations applicable to them.

CFF 29, 29-A, RMF 2023 2.7.1.30.

Fiscal receipts issued by residents abroad without permanent establishment in Mexico

2.7.1.14. For the purposes of articles 29 and 29-A, antepenultimate paragraph of the CFF, taxpayers who intend to deduct or fiscally credit based on receipts issued by residents abroad without permanent establishment in Mexico, may use said receipts provided they contain the following requirements:

I. Name, denomination or corporate name; domicile and, if applicable, tax identification number, or its equivalent, of the issuer.
II. Place and date of issuance.
III. RFC key of the person in whose favor it is issued and, name, denomination or corporate name of said person.
IV. The requirements established in article 29-A, fraction V, first paragraph of the CFF.
V. Unit value recorded in numbers and total amount recorded in numbers or letters.
VI. Regarding the alienation of goods or the granting of their temporary use or enjoyment, the amount of withheld taxes, as well as transferred taxes, breaking down each of the rates of the corresponding tax; or alternatively, the CFDI issued by the taxpayer for the withholdings of contributions made to said resident abroad is attached to the receipt issued by the resident abroad without permanent establishment in Mexico.

What is provided in this rule, regarding the alienation of goods or the granting of their temporary use or enjoyment, will only be applicable when said acts or activities are carried out in national territory in accordance with the Value Added Tax Law.

CFF 28, 29, 29-A, LIVA 1

Fiscal Complements for Exchange Centers, Financial System Institutions, and SOCAPs

2.7.1.15. For the purposes of Articles 7, third paragraph of the Income Tax Law (ISR), and 29, in relation to Article 29-A of the Federal Tax Code (CFF), exchange centers, institutions comprising the financial system, and SOCAPs must identify the foreign currency purchase and sale operations they carry out, expressly stating that the CFDIs are issued for the purchase or sale of foreign currency. To this end, they must use the respective complement published by the SAT on its Portal.

CFF 29, 29-A, LISR 7, RMF 2023 2.7.1.8.

Issuance of Complements by Retirement Fund Administrators

2.7.1.16. For the purposes of Articles 29 and 29-A of the CFF, retirement fund administrators that issue account statements in accordance with the Law of Savings Systems for Retirement may issue global CFDIs including the total amounts charged, during the corresponding period, to their clients for commissions. Such CFDIs must be issued with the periodicity determined by the Law of Savings Systems for Retirement, or that which substitutes it, for the purposes of issuing the account statements referred to in the previous paragraph.

For the purposes of Article 29-A, fraction IV of the CFF, the obligation to indicate the RFC key of the person in whose favor the complement is issued shall be considered fulfilled when the complement includes the generic RFC key referred to in rule 2.7.1.23.

CFF 29, 29-A, RMF 2023 2.7.1.23.

CFDIs Issued by Insurance or Surety Institutions

2.7.1.17. For the purposes of Articles 29 and 29-A of the CFF, the CFDIs issued quarterly by authorized insurance or surety institutions regarding co-insurance, reinsurance, reinsurance brokerage, co-suretyship, or re-suretyship operations must comply, in addition to the requirements set forth in said articles, with the following:

I. Expressly and separately indicate the ISR incurred or withheld by the operation in question.
II. Indicate the type of operation in question and the contract number corresponding to that operation.

In the case of reinsurance and re-suretyship operations in which the aforementioned institutions pay premiums to a resident abroad without a permanent establishment in the country, the latter must be registered in the General Registry of Foreign Reinsurers for Reinsurance and Re-suretyship of the Country of the Secretariat.

The institutions referred to in this rule that make use of III.D Use of the envelope facility <Addenda> of Annex 20 may include the expenditures corresponding to the operations referred to in the first paragraph of this rule in the said Addenda, provided that, in addition, they include the information referred to in fractions I and II of this rule.

CFF 29, 29-A

Issuance of CFDIs, Facility to Include Authorized Expenditures

2.7.1.18. For the purposes of Articles 29 and 29-A of the CFF, credit institutions, brokerage houses, investment fund operating societies, investment fund share distributors, regulated multiple-object financial societies, popular financial societies authorized to operate as popular savings and credit entities in accordance with the Popular Savings and Credit Law, and non-bank commercial companies issuing the service cards referred to in rule 2.7.1.30., that issue CFDIs and make use of item III.D Use of the envelope facility <Addenda> of Annex 20, may include the corresponding expenditures in the said Addenda.

For such purposes, said CFDIs shall cover expenditures whose deductibility is appropriate in accordance with tax provisions, exclusively for the entities referred to in this rule.

Credit institutions and brokerage houses that are settlors of trusts intended to operate as liquidating partners that carry out operations on their own account or that act as trustees in liquidating partners that carry out operations on behalf of third parties may apply what is provided in this rule regarding the account statements they issue in their capacity as liquidating partners.

CFF 29, 29-A, RMF 2023 2.7.1.30.

CFDI Complement in Definitive Export of Goods

2.7.1.19. For the purposes of Article 29, first and penultimate paragraphs of the CFF in relation to what is provided by rule 3.1.38. of the RGCE, the CFDI issued as a result of definitive export of goods operations with A1 customs clearance key from Appendix 2 of Annex 22 of said Rules must incorporate the Complement published for this purpose on the SAT Portal.

In the said Complement, the fiscal residence identifier of the country of the CFDI recipient and, if applicable, the merchandise consignee, or the specific identifier for each country, as determined by the SAT on its Portal, must be included.

CFF 29, RGCE 3.1.38.

CFDIs in Domain-Transferring Operations of Real Estate Celebrated Before a Public Notary

2.7.1.20. For the purposes of Articles 29 and 29-A of the CFF, in domain-transferring operations of real estate celebrated before public notaries, the acquirers of said properties shall prove the acquisition cost for deductibility and credit purposes with the CFDI that said notaries issue for the income they receive, provided that the notaries incorporate to said complements the corresponding complement for each alienated property, which the SAT publishes on its Portal for this purpose.

The CFDI referred to in the previous paragraph shall also serve to prove expenses for compensation or consideration deriving from legal acts celebrated before public notaries, through which an owner or holder of land, goods, or rights, including real rights, ejidal, or communal rights, allows another natural or legal person the use, enjoyment, or affectation of the same, in which infrastructure installations on the surface or buried, of the petroleum or electrical industries, are housed, in order to construct, operate, inspect, and maintain said installations.

When the information of any of the data required in the complement is not provided, the acquirers or the natural or legal persons referred to in this rule may not deduct or credit the cost of the good or the expense they incur, based on the CFDI issued by the notary.

The complement referred to in this rule shall not be issued in the following cases:

I. Regarding property transfers, when carried out:
a) By cause of death. b) Gratuitously. c) Where the alienator is a legal person. d) Where, in the same text of the instrument containing the acquisition, the agreement and acceptance of the parties are recorded that it will be the alienator themselves who issues the CFDI, for the total amount of the agreed price or consideration or for the income that, if applicable, corresponds by law for the acquisition in question. e) Where the alienators of said properties are natural persons and these tax in terms of Chapter II of Title IV of the Income Tax Law, and the property is part of the natural person's assets. f) Derived from administrative, judicial, or fiduciary adjudications, formalization of private contracts transferring domain for consideration; as well as all those transmissions where the public instrument is not itself a proof of the acquisition cost.

II. Regarding compensation or consideration deriving from legal acts celebrated before public notaries, through which an owner or holder of land, goods, or rights, including real rights, ejidal, or communal rights, allows another natural or legal person the use, enjoyment, or affectation of the same, in which infrastructure installations on the surface or buried, of the petroleum or electrical industries, are housed, in order to construct, operate, inspect, and maintain said installations in cases where:
a) The income recipient is a natural person and issues the fiscal complement directly. b) In the same text of the instrument, the agreement and acceptance of the parties are recorded that it will be the income recipient themselves who issues the CFDI, for the amount of the income. c) Neither of the parties has delivered to the public notary the total amount of the withholdings established in the fifth paragraph of this rule.

For the purposes of the second paragraph of this rule, the parties to the contract must deliver to the notaries who issue the CFDI referred to in the same, immediately after the signing of the deed, 20% of the total amount of the operation carried out for the concept of ISR and the total IVA transferred in the same; said notaries must carry out the withholding and payment of said amounts, with the ISR withholding having the character of definitive payment.

Notaries must pay the withheld taxes on the SAT Portal in the Declarations and Payments Service, selecting ISR other withholdings and IVA withholdings, no later than fifteen days following the signing of the deed.

For the purposes of this rule, in cases where the provisions of common legislation regulating the performance of notaries allow the association between several of them, the civil society constituted for such purposes may issue the CFDI for the operations referred to in the first and second paragraphs of this rule, provided that in it the name and RFC key of the notary who issued or finally authorized the public notarial instrument where the operation is recorded are indicated in the Concept element, Description attribute, and in addition said CFDI incorporates the complement referred to in the mentioned paragraphs, issued by said societies. The civil society issuing the CFDI must withhold and pay to the SAT the tax corresponding in the name and on behalf of the notary who celebrated the operation.

For the purposes of what is provided in Articles 123 and 126, first and third paragraphs of the ISR Law, taxpayers who have acquired real estate during the fiscal year 2014, and whose operations had been formalized before a public notary no later than December 31, 2017, when for said operations the alienator did not issue them the corresponding CFDI for said alienation and the public notary who formalized the operation had not incorporated to the CFDI they were to issue for their income, the complement referred to in this rule, may prove the acquisition cost of said property, exclusively when they carry out the alienation of the acquired good, with the fiscal complement generated at the moment when it is required to have a CFDI supporting the cost of the acquisition of the property and requesting the public notary in the terms of this rule.

For the purposes of the previous paragraph, the public notary will issue the CFDI for the honorarium that covers the requested notarial service, noting in the attribute named Payment Conditions the legend "Complement notaries, acquisition in fiscal year 2014" and to said CFDI they will incorporate the complement referred to in this rule, which must contain the information of the acquisition operation of the real estate good as formalized in the notarial document.

CFF 29, 29-A, LISR 123, 126

Issuance of Complements in Operations with the General Public

2.7.1.21. For the purposes of Articles 29 and 29-A, fraction IV, second paragraph of the CFF, 39 of the CFF Regulations, and 113-G, fraction V, second paragraph of the ISR Law, taxpayers may prepare a daily, weekly, or monthly CFDI where the amounts corresponding to each of the operations carried out with the general public of the period to which it corresponds and the folio number or operation number of the complements of operations with the general public that had been issued are recorded, using for this purpose the generic RFC key referred to in rule 2.7.1.23. Taxpayers

Natural persons who tax in the RIF in accordance with what is provided in Section II, Chapter II, Title IV of the ISR Law in force until December 31, 2021, in relation to what is provided in fraction IX of Article Second of the Transitional Provisions of the Income Tax Law, published in the DOF on November 12, 2021, may prepare the reference CFDI bimonthly through Factura fácil of the Mis cuentas electronic application, including only the total amount of the operations of the corresponding period; the foregoing is also applicable to natural person taxpayers who tax in the Simplified Trust Regime in accordance with what is provided in Section IV, Chapter II, Title IV of the ISR Law, regarding the CFDIs they issue for operations carried out during the month in question, for which they must comply with what is established in the fifth paragraph of this rule.

For the operations referred to in the previous paragraph, complements of operations with the general public must be issued, which must contain the requirements of Article 29-A, fractions I and III of the CFF, as well as the total value of the acts or activities carried out, the quantity, the class of goods or merchandise or description of the service or use/enjoyment that cover them and, when applicable, the machine, equipment, or system registration number, and, if applicable, the fiscal logo.

Complements of operations with the general public may be issued in any of the following forms:

I. Printed complements in original and copy, must contain the folio number printed consecutively prior to their use. The copy is delivered to the interested party and the originals are kept by the taxpayer who issues them.
II. Complements consisting of a copy of the part of the audit records of their registering machines, in which the amount of the operations in question appears and always that the audit records contain the consecutive order of operations and the total summary of daily sales, reviewed and signed by the company's internal auditor or by the taxpayer.
III. Complements issued by equipment for registering operations with the general public, always that they comply with the following requirements:
a) Have electronic accounting registration systems that allow expressly identifying the total value of the operations carried out each day with the general public, as well as the amount of taxes transferred in said operations. b) That the equipment for registering operations with the general public comply with the following requirements:

Have a device that accumulates the value of the operations carried out during the day, as well as the amount of taxes transferred in said operations.
Have an access that allows tax authorities to consult the information contained in the mentioned device.
Have the capacity to issue complements that meet the requirements referred to in subsection a) of this fraction.
Have the capacity to automatically carry out, at the end of the day, the accounting registration in the accounts and subaccounts affected by each operation, and to issue a daily global report.

For the purposes of the CFDI where the operations carried out with the general public are recorded, taxpayers may send to the SAT or to the CFDI certification provider, as the case may be, the CFDI no later than within 24 hours following the closing of the operations carried out daily, weekly, monthly, or bimonthly.

In global CFDIs, the amount of IVA and IEPS payable by the taxpayer must be separated.

When the acquirers of the goods or recipients of the services do not request complements of operations carried out with the general public, taxpayers are not obligated to issue them for operations carried out with the general public, whose amount is less than $100.00 (one hundred pesos 00/100 M.N.).

In operations with the general public agreed in partial or deferred payments, taxpayers may issue a complement in the terms of this rule exclusively to reflect said operations. In this case, taxpayers who accumulate income in accordance with accrual accounting will reflect the total amount of the operation in the global invoice corresponding; regarding taxpayers who tax in accordance with cash flow, they must reflect only the amounts actually received for the operation in each of the global invoices issued. The operations described in this paragraph are not subject to what is stated in rule 2.7.1.32.

The facility established in this rule is not applicable regarding the subjects indicated in rule 2.6.1.2. Regarding gas stations, for operations carried out through electronic wallets authorized by the SAT, they must be subject to what is provided in rule 3.3.1.7., penultimate paragraph.

CFF 29, 29-A, LISR 2021 112, LISR 2022 113-G, RCFF 39, RMF 2023 2.6.1.2., 2.7.1.23., 2.7.1.32., 3.3.1.7.

Payment of Contributions and Expenses in Air Transport of Passengers and Cargo

2.7.1.22. For the purposes of Articles 29 and 29-A of the CFF, as well as 18, fraction VIII and 90, eighth paragraph of the ISR Law, taxpayers who provide air transport services of persons or goods, national or international, will issue the corresponding CFDI for the income received for this concept.

When within the amounts charged or collected from the acquirer of said transport services, there are amounts collected on behalf of third parties with whom they have a legal relationship and that are not attributable as income to the carrier, these service providers must use the complement published for this purpose by the SAT on its Portal, in which they will identify the amounts corresponding to federal contributions and other charges or fees, including for such purposes the identification of the third party through the use of the IATA Code (International Air Transport Association), even regarding operations with the general public referred to in rule 2.7.1.21. of this Resolution, in which a complement must be incorporated for each concept.

CFF 29, 29-A, LISR 18, 90, RLISR 41, RMF 2023 2.7.1.21.

Generic RFC Key in CFDIs and with Residents Abroad

2.7.1.23. For the purposes of Article 29-A, fraction IV, second paragraph of the CFF and 99, fraction III of the ISR Law, when the RFC key is not available, the generic RFC key: XAXX010101000 will be recorded and when it concerns operations carried out with residents abroad, who are not registered in the RFC, the generic RFC key: XEXX010101000 will be indicated.

In the case of taxpayers resident in Mexico, who provide specialized service subcontracting or specialized work execution services to residents abroad who are not obligated to request their registration in the RFC, in the payroll CFDIs they must issue for the payments they make and which are at the same time income for their workers in terms of Title IV, Chapter I of the ISR Law, they may indicate in the field RfcLabora of the element or section of the payroll complement named SubContratacion the generic RFC key referred to in the previous paragraph.

CFF 29-A, LISR 99