Ninth Resolution of Modifications to the General Fiscal Resolution for 2023 and Annex 1-A

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DOF: 05/12/2023

Ninth Resolution of Modifications to the General Fiscal Resolution for 2023 and Annex 1-A

At the margin, a seal with the National Coat of Arms, which reads: United Mexican States.- TREASURY.- Ministry of Finance and Public Credit.- Tax Administration Service.

NINTH RESOLUTION OF MODIFICATIONS TO THE GENERAL FISCAL RESOLUTION FOR 2023 AND ANNEX 1-A

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, it is resolved:

FIRST. Rules 2.7.1.6.; 2.7.3.4., first paragraph and 13.1., first paragraph, fraction X; are reformed; the Glossary is added, fraction II, numeral 56 and to fraction III, numerals 11, 12 and 13; rule 13.1., first paragraph, fraction XI, as well as Chapter 11.11., which comprises rules 11.11.1. to 11.11.13.; the Chapter 11.12., which comprises rules 11.12.1. to 11.12.5. and Chapter 11.13., which comprises rules 11.13.1. to 11.13.6., and rule 2.1.28., third paragraph of the General Fiscal Resolution for 2023 is repealed, to read as follows:

Glossary

I.

...

II.

ACRONYMS:

...

PODEBI. Development Poles for the Well-being of the Isthmus of Tehuantepec.

III.

DEFINITIONS :

...

PODEBI Decree. Decree by which the investment of taxpayers is encouraged who carry out productive economic activities inside the Development Poles for the Well-being of the Isthmus of Tehuantepec, published in the DOF on June 05, 2023.

Relocation Decree. Decree by which tax incentives are granted to key sectors of the export industry consisting of the immediate deduction of investment in new fixed assets and the additional deduction of training expenses, published in the DOF on October 11, 2023.

OTIS Decree. Decree by which various tax benefits are granted to the taxpayers of the affected areas indicated by severe rains and strong winds during October 24, 2023, published in the DOF on October 30, 2023.

Procedure to be observed in the application of incentives or subsidies

2.1.28.

...

...

Third paragraph is repealed.

...

...

CFF 32-D, 65, 66, 66-A, 69, 141, RMF 2023 2.1.37., 2.1.38.

Issuance of CFDI through the free billing tool available on the SAT Portal or through the free billing application for mobile devices

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, as long as they do so through the electronic tool called " Generate your invoice " , which is located on the SAT Portal, or through the application " SAT Mobile Invoice " , for mobile devices, which is available on the mobile application download platforms indicated on the SAT Portal.

Taxpayers who use the " SAT Mobile Invoice " application will have a reader and a QR code generator, which will contain the taxpayer's fiscal information to facilitate the issuance of CFDI.

CFF 29, LIVA 1-A, 32, RMF 2023 2.2.8.

Verification of expenditures in the purchase of used vehicles

2.7.3.4.

For the purposes of article 29, penultimate paragraph of the CFF, the natural persons referred to in rule 2.7.3.10., section A, fraction IV, may issue the CFDI complying with the requirements established in articles 29 and 29-A of the aforementioned legislation, for which they must use the services provided for such purposes by a PCECFDI, in terms of rule 2.7.2.14., to the persons to whom they sell the used vehicles. The taxpayers mentioned in this rule who are registered in the RFC must provide the acquirers of the used vehicles with their RFC key, name, fiscal regime under which they pay taxes according to the ISR Law and the postal code of their fiscal domicile so that the corresponding CFDI is issued by the aforementioned PCECFDI .

...

...

CFF 17-H, 17-H Bis, 29, 29-A, RMF 2023 2.2.4., 2.2.8., 2.2.15., 2.7.2.14., 2.7.3.10.

Chapter 11.11. Of the Decree by which the investment of taxpayers who carry out productive economic activities inside the Development Poles for Well-being of the Isthmus of Tehuantepec is encouraged, published in the DOF on June 05 2023

Application of the incentive in terms of ISR

11.11.1.

For the purposes of articles Sixth, fifth paragraph of the Decree referred to in this Chapter, the incentive in terms of ISR may be applied, regarding the income obtained by the productive economic activities referred to in article Third of the aforementioned Decree, carried out inside the PODEBI, starting from the fiscal year in which the certificate referred to in article Second, fourth paragraph of the aforementioned Decree is obtained. The benefits of the incentive referred to in article Sixth, fifth paragraph of the aforementioned Decree, may be applied starting from the date on which the obligation to present the provisional payment of the ISR corresponding to the month in which the certificate referred to in article Second, fourth paragraph of the Decree is obtained.

PODEBI Decree DOF 05/06/2023 Second, Sixth

Application of the fiscal incentive in terms of IVA

11.11.2.

For the purposes of article Tenth of the Decree referred to in this Chapter, the taxpayers may apply the fiscal incentive in terms of IVA starting from the date on which they obtain the certificate referred to in article Second, fourth paragraph of the Decree and during the validity period of said incentive in accordance with the aforementioned article Tenth, first paragraph.

PODEBI Decree DOF 05/06/2023 Second, Tenth

Provisional ISR payments by natural persons who obtained the certificate referred to in the PODEBI Decree

11.11.3.

For the purposes of articles Sixth, fifth paragraph and Seventh, sixth paragraph of the Decree to which this Chapter refers, natural persons who pay taxes under the Regime of business and professional activities in terms of Title IV, Chapter II, Section I of the ISR Law, and apply in their monthly provisional payments the incentives provided for in the cited provisions, must present the corresponding payment through the declaration " ISR Natural Persons. Business Activity PODEBI " , no later than the 17th day of the month immediately following that to which the payment corresponds.

CFF 31, PODEBI Decree DOF 05/06/2023 Sixth, Seventh

Provisional ISR payments by corporations in the general legal regime who obtained the certificate referred to in the PODEBI Decree

11.11.4.

For the purposes of articles Sixth, fifth paragraph and Seventh, sixth paragraph of the Decree to which this Chapter refers, corporations that pay taxes in terms of Title II of the ISR Law and apply in their provisional payments the incentives provided for in the cited provisions, must make the monthly provisional payments on account of the tax of the year through the presentation of the declaration " ISR Corporations. General Regime of Corporations. PODEBI " , no later than the 17th day of the month immediately following that to which the payment corresponds.

CFF 31, PODEBI Decree DOF 05/06/2023 Sixth, Seventh

Provisional ISR payments by corporations in the Simplified Trust Regime who obtained the certificate referred to in the PODEBI Decree

11.11.5.

For the purposes of articles Sixth, fifth paragraph and Seventh, sixth paragraph of the Decree to which this Chapter refers, corporations that pay taxes under the Simplified Trust Regime in terms of Title VII, Chapter XII of the ISR Law and apply in their provisional payments the incentives provided for in the cited provisions, must present the monthly provisional payments on account of the tax of the year through the presentation of the declaration " ISR Corporations. Simplified Trust Regime Corporations PODEBI " , no later than the 17th day of the month immediately following that to which the payment corresponds.

CFF 31, PODEBI Decree DOF 05/06/2023 Sixth, Seventh

Loss of the right to apply fiscal incentives in terms of ISR and IVA

11.11.6.

For the purposes of articles Sixth, fourth paragraph and Tenth, seventh paragraph of the Decree referred to in this Chapter, it will be understood that the right to apply the fiscal incentives, consisting of the tax credits established in the aforementioned articles, is lost when in the normal declaration of the year or monthly provisional or definitive payment, depending on the case, having caused tax or tax to pay, respectively, the cited credits are not applied; the loss of the right will only apply to the fiscal year or to the month, respectively, in which the incentive was not applied, without it being possible to apply it later in any other year or month.

PODEBI Decree DOF 05/06/2023 Sixth, Tenth

Integration of operations attributable to productive economic activities carried out inside the PODEBI

11.11.7.

For the purposes of articles Third, Sixth, Seventh and Eighth of the Decree to which this Chapter refers, it is considered that taxpayers who must determine the ISR in the year and, if applicable, in the provisional payments of said year, must consider only the income attributable to the productive economic activities carried out inside the PODEBI, as well as the deductions that are strictly indispensable for the obtaining of said income and other concepts that according to the determination of the tax are established in the current tax provisions and are appropriate for the determination of the tax related to the productive economic activities referred to in the aforementioned Decree.

For the subjects referred to in the previous paragraph, they will be part of the accounting in terms of article 28 of the CFF, among other elements, the working papers and accounting records in which the income, deductions and other concepts corresponding are integrated, differentiating the income attributable to the PODEBI by concept, according to the activities indicated in article Third of the Decree, from those corresponding to distinct activities and those obtained outside said Poles; in case, the integration of income, deductions and other concepts must be indicated by branch, agency or establishment of the taxpayer and the sum of these must coincide with the amount reported in the trial balance of the period for which the income attributable to the PODEBI and outside them are integrated.

Taxpayers must declare in the provisional payment and year-end declarations, the total amount of income from the activities referred to in article Third of the Decree, attributable to the PODEBI, as well as, if applicable, the deductions that are strictly indispensable for the obtaining of said income and other concepts that according to the determination of the tax are established in the current tax provisions and are appropriate for the referred determination of the tax, according to the case; if the amount declared in the aforementioned declarations does not correspond to such income, deductions and other concepts for such productive economic activities inside the PODEBI and they had applied the incentive and/or immediate deduction referred to in the aforementioned Decree, taxpayers must present complementary declarations for the fiscal year in which the fiscal incentive and/or immediate deduction in terms of ISR established in the Decree referred to in this Chapter was incorrectly applied and, if applicable, they will make the payment with the update and surcharges according to the case.

CFF 28, PODEBI Decree DOF 05/06/2023 Third, Sixth, Seventh, Eighth

Documentation to prove that acquired fixed assets are new in terms of deductions

11.11.8.

For the purposes of article Seventh, first paragraph of the Decree referred to in this Chapter, taxpayers may prove that the fixed assets they acquired are new considering, among others, the following documents:

I.

CFDI that covers the acquisition.

II.

Bank statement showing the corresponding payment.

III.

Accounting record voucher.

IV.

If applicable, the contract in which the qualitative characteristics of the asset, origin and information with which its physical state can be determined are described, regarding the acquisition of assets that are carried out other than importation.

V.

The supporting documentation that describes the type of asset in question, the relationship with the taxpayer's productive economic activity and the process or activity in which the asset was specifically used.

VI.

Proof issued by the resident abroad in accordance with rule 2.7.1.14., the import entry and its annexes, regarding new fixed assets from abroad.

The documentation referred to in this rule must be kept as part of the taxpayer's accounting in terms of article 28 of the CFF.

The provisions of this rule do not relieve taxpayers of compliance with the requirements established in tax legislation in terms of deduction of investments.

CFF 28, PODEBI Decree DOF 05/06/2023 Seventh, RMF 2023 2.7.1.14.

Cancellation or revocation of the certificate

11.11.9.

For the purposes of articles Second, last paragraph, Sixth, Seventh and Tenth of the Decree referred to in this Chapter, when the certificate referred to in article Second, fourth paragraph of the same legislation becomes void due to cancellation or revocation, the taxpayer may not continue applying the fiscal incentives in terms of the aforementioned instrument, starting from the following date:

I.

Regarding cancellation, starting from the date on which any of the scenarios provided for in fraction I of guideline 16 of the " Guidelines for the granting of tax benefits to taxpayers who carry out productive economic activities inside the Development Poles for the Well-being of the Isthmus of Tehuantepec " , published in the DOF on September 1, 2023.

II.

In the case of revocation, starting from the date on which the taxpayer is notified of the resolution referred to in the third paragraph of fraction II of guideline 16 aforementioned.

PODEBI Decree DOF 05/06/2023 Second, Sixth, Seventh, Tenth, Guidelines for the granting of tax benefits to taxpayers who carry out productive economic activities inside the Development Poles for the Well-being of the Isthmus of Tehuantepec DOF 01/09/2023

Control of the exit, entry and transfer of goods

11.11.10.

For the purposes of article Tenth, fifth paragraph of the Decree referred to in this Chapter, it is understood that compliance with the provisions for the control of the exit, entry and transfer of goods inside the same PODEBI, or between different ones, is met when compliance with the provisions in terms of CFDI issuance with complement Carta Porte, in terms of Section 2.7.7. Of the issuance of CFDI with complement Carta Porte, which allow identifying their origin and destination inside the mentioned Poles or between different Poles.

For these purposes, the facilities provided for in rules 2.7.7.2.1. and 2.7.7.2.8. will not be applicable.

Those who sell or acquire the goods subject to transfer must issue or collect the Carta Porte complement to cover the transit of the same.

CFF 29, 29-A, PODEBI Decree DOF 05/06/2023 Tenth, RMF 2023 2.7.7.

Issuance of CFDI that proves the carrying out of activities inside the PODEBI, applying the fiscal incentive in terms of IVA

11.11.11.

For the purposes of articles Tenth of the Decree referred to in this Chapter, 1st, first paragraph, fractions I, II and III, second paragraph, 1st-A, first paragraph, fraction II and 3rd, third paragraph of the IVA Law, 3 of the Regulations of the IVA Law and 29, paragraphs second, fraction IV, third and fourth and 29-A, fraction IX of the CFF, taxpayers who apply the fiscal incentive in terms of IVA for the operations they carry out inside the PODEBI, for the purposes of issuing the CFDI may reflect the application of the fiscal incentive in the CFDI, using key 05 " Yes object of the tax " , " IVA Credit PODEBI " of the cObjetoImp catalog, which indicates Annex 20, in the productive economic activities they carry out.

Likewise, in said CFDI they must incorporate the legal legends complement in which the legend " Operation carried out inside the PODEBI " must be registered.

The issuance of the CFDI referred to in this rule will be indispensable for the proceeding of the credit of the fiscal incentive, in terms of the third and fourth paragraphs of article Tenth of the Decree referred to in this Chapter.

The provisions of this rule will not be applicable for those operations carried out with the general public or with taxpayers who do not have the certificate referred to in article Second, fourth paragraph of the Decree referred to in this Chapter.

CFF 29, 29-A, LIVA 1st, 1st-A, 3rd, RLIVA 3, PODEBI Decree DOF 05/06/2023 Second, Tenth

Procedure for the application of the incentive in monthly definitive IVA payments

11.11.12.

For the purposes of article Tenth of the Decree referred to in this Chapter, the taxpayers who apply in their monthly definitive payments the fiscal incentive referred to in said provision, must declare it in the pre-filled fields of the corresponding definitive declarations, with the information of the income CFDI and payment CFDI issued and received, which contain the option " IVA Credit applied 100% " , in the payment period, called " Value of the acts or activities issued to which the fiscal incentive applies for productive economic activities inside the PODEBI " and " Value of the acts or activities received to which the fiscal incentive applies for productive economic activities inside the PODEBI " .

PODEBI Decree DOF 05/06/2023 Tenth

Procedure for the application of the incentive in provisional ISR payments

11.11.13.

For the purposes of articles Sixth and Eighth of the Decree referred to in this Chapter, the taxpayers who apply the fiscal incentive in their provisional payments must declare it in the pre-filled fields of the corresponding declaration, with the information of the income CFDI with legend complement and in text legend identified with PODEBI and payment CFDI.

PODEBI Decree DOF 05/06/2023 Sixth, Eighth

Chapter 11.12. Of the Decree by which tax incentives are granted to key sectors of the export industry consisting of the immediate deduction of investment in new fixed assets and the additional deduction of training expenses, published in the DOF on October 11, 2023

Notice to opt for the application of fiscal incentives to key sectors of the export industry

11.12.1.

For the purposes of article Sixth, fraction III of the Decree referred to in this Chapter, the natural or legal persons, who pay taxes in terms of Title IV, Chapter II, Section I or of Titles II or VII, Chapter XII of the ISR Law who opt to apply the fiscal incentives referred to in the same, must present a notice in accordance with the procedure form 1/DEC-13 " Notice to apply the fiscal incentive consisting of the immediate deduction of the investment in new fixed assets and the additional deduction of training expenses " , contained in Annex 1-A.

Relocation Decree DOF 11/10/2023 Sixth

Specific registration of fiscal incentives

11.12.2.

For the purposes of articles First, penultimate paragraph and Fourth, last paragraph of the Relocation Decree, the specific register that taxpayers who opt for applying the fiscal incentives established in said Decree must keep, will be integrated with at least the following information and documentation:

I.

Regarding the immediate deduction of investment in new fixed assets, for the documentation referred to in article First of the Decree referred to in this Chapter, the accounting record voucher of the operation, working papers and the supporting documentation that allows identifying the acquisition date of the asset, its description and that it is a new asset for purposes of the Decree referred to; the original amount of the investment, its update, the percentage and amount of its immediate deduction, the relationship the asset has with its main business or activity, the process or activity in which it was specifically used; the year in which the deduction was applied and, if applicable, the date on which the asset was sold, lost due to fortuitous event or force majeure or ceased to be useful , as well as the pending amount to be deducted .

II.

Regarding the additional deduction of training expenses, with the vouchers of the accounting records of said expenses, working papers and supporting documentation, which allows identifying what the training expenses consisted of that provided technical or scientific knowledge linked to the activity of the taxpayer, the relationship it has with the activities established in the article First of the Relocation Decree, the active workers registered with the IMSS who received the training and their amount in the year in which they opted for apply the fiscal incentive indicated in article Fourth of the Decree referred to in this Chapter and the amount of the training expenses incurred in the years 2020, 2021 and 2022 with which they determined the average expense, as well as the amount of the corresponding increase on which the 25% percentage and the additional deduction of training expenses were applied.

The information indicated in this rule will be part of the accounting and must be kept available to the authorities in accordance with what is provided in articles 28 and 30 of the CFF.

CFF 28, 30, Relocation Decree DOF 11/10/2023 First, Fourth

Payment of the tax for non-compliance with the requirements for the immediate deduction of investment in new fixed assets

11.12.3.

For purposes of article Sixth, last paragraph, in relation to article First, third

paragraph of the Decree referred to in this Chapter, taxpayers who have opted to apply the tax incentive regarding the immediate deduction of investment in new fixed assets and have failed to meet the requirements, must cover the corresponding tax for the difference between the amount deducted in accordance with Article First, fourth paragraph of said Decree and the amount that should have been deducted in terms of Articles 34, 35 and 209 sections B and C of the Income Tax Law, as applicable, provided that the requirements regarding the deduction of investments are met, for which the corresponding complementary declaration(s) must be filed within the month following that in which the requirements for the application of the aforementioned incentive cease to be met and the corresponding payment is made.

LISR 34, 35, 209, Relocation Decree DOF 11/10/2023 First, Sixth

Procedure to determine the additional deduction of training expenses regarding taxpayers who start operations in the fiscal years 2023, 2024 and 2025

11.12.4.

For the purposes of Article Fourth, first paragraph of the Decree referred to in this Chapter, regarding those taxpayers who start operations in the fiscal years 2023, 2024 or 2025, and opt to apply the tax incentive for the additional deduction of training expenses, to determine the amount of said incentive in the year in which they start operations, they will consider as an increase in said expenses, the amount corresponding to said concepts incurred in the year in which they opt to apply the aforementioned tax incentive.

Relocation Decree DOF 11/10/2023 Fourth

Documentation to prove that the acquired goods are new

11.12.5.

For the purposes of Articles First, fourth and eighth paragraphs and Second, last paragraph of the Relocation Decree, taxpayers may prove that the fixed assets they acquired are new by considering, among others, the following documents:

I.

CFDI containing the requirements of Article 29-A of the CFF that supports the acquisition, which must have an acquisition date from October 12, 2023, the date of entry into force of the Decree referred to in this Chapter, and until December 31, 2024.

II.

Bank statement showing the corresponding payment.

III.

Accounting record entry.

IV.

If applicable, contract in which the qualitative characteristics, origin and information with which its physical state can be determined are described, regarding the acquisition of goods that is carried out other than by import.

V.

Regarding fixed assets coming from abroad, taxpayers may demonstrate their acquisition through the receipt issued by the resident abroad in accordance with rule 2.7.1.14., import petition and its annexes.

The documentation referred to in this rule must be kept as part of the accounting in terms of Articles 28 and 30 of the CFF.

The provisions of this rule do not exempt taxpayers from complying with the requirements established in the tax legislation regarding the deduction of investments.

CFF 28, Relocation Decree DOF 11/10/2023 First, Second

Chapter 11.13. From the Decree granting various tax benefits to taxpayers of the affected zones indicated by severe rains and strong winds during October 24, 2023, published in the DOF on October 30, 2023

Calculation of the profit coefficient when applying the tax incentive for the immediate deduction of investments

11.13.1.

For the purposes of Article First of the Decree referred to in this Chapter, in relation to Article 14, first paragraph, fraction I of the Income Tax Law, taxpayers who in the fiscal year 2023 apply the immediate deduction of investment in new or used fixed assets, established in said Article First, must calculate the profit coefficient of the provisional payments made during the fiscal year 2024, adding to the fiscal profit or reducing to the fiscal loss, as applicable, of the 2023 exercise, the amount of the deduction referred to in this paragraph.

LISR 14, OTIS Decree DOF 30/10/2023 First

Payment in installments of ISR withholdings on salaries and in general for the provision of a subordinate personal service, in the affected zones except those assimilated to salaries, corresponding to the months of October, November and December 2023

11.13.2.

For the purposes of Articles Second and Ninth of the OTIS Decree, taxpayers who make payments for income from salaries and in general for the provision of a subordinate personal service in the affected zones, in terms of what is provided in Article 94, first paragraph of the Income Tax Law, except those assimilated to salaries, who opt to pay the corresponding ISR withholdings for the months of October, November and December 2023 in three equal installments, must file and pay in the month of January 2024 the declaration corresponding to the first installment, for each of the aforementioned months, capturing in each of them, the amount equivalent to each installment of the amount owed for the ISR withholdings of their workers.

Regarding the declarations for the payment of the second and third installments, which must be made in February and March 2024, respectively, these must be filed through the complementary declaration of type "Modification of Obligations", in which, the form will already contain pre-filled the payment made of the previous installments of the amount owed for the ISR withholdings of their workers, which have been paid respectively.

The declarations filed in accordance with this rule will not be counted within the limit of complementary declarations established in Article 32 of the CFF, provided that only the payments of the installments of the ISR withholdings owed by the workers are made.

In the event that the installments are not paid in full at the due date of any of the months of January, February or March 2024, the outstanding balance to be covered must be paid through declaration, including the amount of the corresponding updates and surcharges.

OTIS Decree DOF 30/10/2023 Second, Ninth

Payment in installments of IVA and IEPS, corresponding to the months of October, November and December 2023

11.13.3.

For the purposes of Articles Third and Ninth of the Decree referred to in this Chapter, taxpayers who opt to pay the definitive payment of IVA and IEPS corresponding to the months of October, November and December 2023 in three equal installments, for the acts or activities corresponding to their tax domicile, agency, branch or any other establishment located in the affected zones, must file and pay in the month of January 2024 the declaration corresponding to the first installment, for each of the aforementioned months, capturing in each of them, the amount equivalent to each installment of the amount to be paid for IVA and IEPS that the taxpayer has on account.

Regarding the declarations for the payment of the second and third installments, which must be made in February and March 2024, respectively, these must be filed through the complementary declaration of type "Modification of Obligations", in which, the field for the payment made of the previous installments of the amount owed for IVA and IEPS will be enabled, so that the tax that has been paid respectively is included.

The declarations filed in accordance with this rule will not be counted within the limit of complementary declarations established in Article 32 of the CFF, provided that only the payments of the installments for IVA and IEPS are made.

In the event that the installments are not paid in full at the due date of any of the months of January, February or March 2024, the outstanding balance to be covered must be paid through declaration, including the amount of the corresponding updates and surcharges.

OTIS Decree DOF 30/10/2023 Third, Ninth

IVA refund for taxpayers with tax domicile, agency, branch or any other establishment in the affected zones

11.13.4.

For the purposes of Articles Seventh, Eleventh and Fourteenth of the Decree referred to in this Chapter, taxpayers who have their tax domicile, agencies, branches or any other establishment in any of the affected zones of the state of Guerrero listed in the natural disaster declaration issued by the National Coordination for Civil Protection, must file their IVA refund request, through the FED, available on the SAT Portal, which they carry out in accordance with rule 2.3.4., in the type of procedure "IVA DECREE FOR AFFECTED ZONES IN THE STATE OF GUERRERO", accompanying a free-form letter in which they declare under oath that they are not located in any of the exception cases provided for in Article Seventh, second paragraph of the OTIS Decree. Taxpayers who have their tax domicile outside the affected zones and have any of their agencies, branches or any other establishment in any of the affected zones referred to in said Decree, or who have their tax domicile in the affected zones and have any of their agencies, branches or any other establishment outside said zones, in addition to what is stated in the previous paragraph, must submit working papers in which the value of the acts or activities subject to IVA attributable solely to the tax domicile, agency, branch or any other establishment located in any of the affected zones referred to in Article Fourteenth of said Decree is determined and distinguished.

CFF 22, OTIS Decree DOF 30/10/2023 Seventh, Eleventh and Fourteenth

Deferral of payment in installments, authorized prior to October 25, 2023

11.13.5.

For the purposes of Articles Eighth and Ninth of the Decree referred to in this Chapter, taxpayers who have their tax domicile in the affected zones and have authorization for payment agreements in installments (installments or deferred) of omitted contributions and their accessories in terms of Article 66 of the CFF, prior to October 25, 2023, may defer the payment corresponding to the month of October and subsequent months that have been authorized and resume under the same terms and conditions authorized, from the month of February 2024.

Regarding deferred payment authorization, when the date to make the payment falls in any of the months from October to December 2023 or January 2024, the taxpayer may settle the debt by February 29, 2024 at the latest.

For the purposes of this rule, it will not be necessary for the taxpayer to make a formal request for adherence to the benefit established in the OTIS Decree.

The tax authority will provide the FCF with capture lines, where applicable, which will contain the new payment deadlines and the amounts agreed in the agreement, sending them through the email address registered with the SAT or through a duly enabled tax mailbox.

In cases where the aforementioned contact means are not available, the taxpayer may request the FCF with capture lines, in accordance with what is established in rule 2.11.2.

CFF 66, OTIS Decree DOF 30/10/2023 Eighth, Ninth

Donations granted to individuals for the reconstruction or rehabilitation of housing in the affected municipalities of Guerrero

11.13.6.

For the purposes of Article Thirteenth of the Decree referred to in this Chapter, civil organizations and trusts authorized to receive deductible ISR donations that grant donations to individuals affected in municipalities declared as affected zones, must file through the SAT Portal, a report regarding said donations in accordance with the procedure form 1/DEC-14 "Support for the reconstruction or rehabilitation of housing in the affected zones of the state of Guerrero", contained in Annex 1-A, specifying the information of the beneficiaries, the donor, type of donation, amount or quantity of the donations and the zones in which they were granted.

The information presented in accordance with the previous paragraph does not exempt the civil organizations and trusts authorized to receive deductible donations from including this information in the informative declaration referred to in rule 3.10.10.

Civil organizations and trusts authorized to receive deductible donations must keep in their accounting the documentation that supports the support for the attention of the affected zones.

OTIS Decree DOF 30/10/2023 Thirteenth, RMF 2023 3.10.10.

Payment declaration of fees for shared profit and hydrocarbon extraction

13.1.

...

I. to IX.

...

X.

Those relating to the total amounts of fees for shared profit and hydrocarbon extraction, regarding the month of September 2023, by December 26, 2023 at the latest.

XI.

Those relating to the total amounts of fees for shared profit and hydrocarbon extraction, regarding the month of October 2023, by December 26, 2023 at the latest.

...

LISH 42, 44, RMF 2023 2.8.3.1., Twenty-Fourth Transitory

SECOND.

In accordance with what is provided in Article 5 of the Federal Law of the Rights of the Taxpayer, the updated text of the rules referred to in Resolutivo First of the present Resolution, may be consulted on the SAT Portal.

THIRD. The Fifth Modification to Annex 1-A of the RMF for 2023 is made known.

Transitory

First.

This Resolution will enter into force the day after its publication in the DOF. With regard to the provisions made known in advance on the SAT Portal, their content will take effect in terms of rule 1.8., third paragraph.

Second.

Taxpayer individuals who pay taxes in terms of Title IV, Chapter II, Section II, of the Income Tax Law in force until December 31, 2021, and who in accordance with what is established in rules 2.7.1.21. and 2.7.5.5. of the RMF for 2021, have issued CFDI through the "My accounts" application, in the exercises, 2021, 2022 or 2023, in the latter exercise, until before the publication of this Resolution, may continue issuing their CFDI in "Easy Invoice" and "My payroll", until December 31, 2023, making use of the facility to seal the CFDI without the need to have e.firma certificate or a CSD.

Sincerely.

Mexico City, November 27, 2023. - In substitution for the absence of the Head of the Tax Administration Service, based on Article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona signs. - Rubric.

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

"Fiscal Procedures"

Content

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

Fiscal Code of the Federation.

1/CFF a

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

12/CFF

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

13/CFF

Request for Refund of amounts in favor of other Contributions.

14/CFF a

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

38/CFF

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

39/CFF

Request for registration in the RFC of individuals.

40/CFF a

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

85/CFF

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

86/CFF

Notice of cancellation in the RFC due to merger of societies.

87/CFF a

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

315/CFF

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

316/CFF

Prior review before presenting the notice of cancellation in the RFC due to merger of societies.

Income Tax.

1/ISR a

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

90/ISR

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

91/ISR

Notice presented by taxpayers dedicated to the activity of federal land freight transport who exercise the option to pay 7.5 percent for the concept of ISR withholdings.

92/ISR

Notice presented by taxpayers dedicated to agricultural, livestock or fishing activities who exercise the option to pay 4 percent for the concept of ISR withholdings.

93/ISR

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

94/ISR

Notice presented by taxpayers dedicated to the activity of long-distance passenger and tourism land transport who exercise the option to pay 7.5 percent for the concept of ISR withholdings.

95/ISR a

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

166/ISR

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

From the Decree granting tax incentives to key sectors of the export industry consisting of the immediate deduction of investment in new fixed assets and the additional deduction of training expenses, published in the DOF on October 11, 2023

1/DEC-13

Notice to apply the tax incentive consisting of the immediate deduction of investment in new fixed assets and the additional deduction of training expenses.

From the Decree granting various tax benefits to taxpayers of the affected zones indicated by severe rains and strong winds on October 24, 2023, published in the DOF on October 30, 2023

1/DEC-14

Support for the reconstruction or rehabilitation of housing in the affected zones of the state of Guerrero.

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

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

Fiscal Code of the Federation

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

13/CFF Request for Refund of amounts in favor of other Contributions.

Procedure

Service

Description of the procedure or service

Amount

Requests the refund of amounts paid unduly or by Resolution or Sentence.

Free

Payment of fees

Cost:

Who can request the procedure or service?

When is it presented?

·

Individuals.

·

Legal entities.

When the case arises.

Where can I present it?

On the SAT Portal:

·

Individuals:

https://sat.gob.mx/tramites/login/24016/solicita-tu-devolucion

·

Legal entities:

https://sat.gob.mx/tramites/login/25255/solicita-la-devolucion-para-tu- empresa

At the SAT Office, without prior appointment, when it comes to:

Resolution or Sentence.

·

Individuals:

►

Who receive income from salaries and wages, who have remaining balances in favor of ISR not compensated by the withholding agents.

►

Who are not obliged 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.) and do not have e.firma or portable e.firma.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

On the SAT Portal, individual or legal entity, as applicable:

Enter the link mentioned in the section Where can I present it?

Enter your RFC key, Password and Captcha indicated by the system, or enter with your e.firma and select Send .

Verify that the pre-filled information, regarding your data and tax domicile, is correct, if so select Yes and choose Next .

Enter in the Procedure Information section; Origin refund : Choose according to your request the option " Payment of unduly paid amounts " or when the request comes in compliance with a resolution issued in an administrative appeal or from a sentence issued by a jurisdictional body, select as origin " Resolution or Sentence " , Type of Procedure : select according to your request, Suborigin of the balance : Choose according to your request and Additional Information : Choose according to your request, Firmness Date: Choose date according to your resolution of firmness and press Next . Select the option payment of unduly paid amounts in the Tax Data section, Concept, Period and Exercise, such as; Type of period : Choose according to your request, Period : select according to your request and Exercise : Choose according to your request and select in Next .

The system will show you the data of your declaration with the payment of unduly paid amounts. In case your declaration is not available in the system, press Yes to answer the section of information of your declaration; Type of declaration : (Normal or Complementary in which the balance in favor or payment of unduly paid amounts is manifested), Date of presentation of the declaration : dd/mm/yyyy, Operation number : number that is in the normal or complementary declaration as applicable, Amount balance in favor : Amount manifested in the normal or complementary declaration as applicable, Amount requested for refund : Amount you request for refund, if, in your case, you previously received a refund of the amount for which the procedure is presented, indicate the Amount of previous refunds and/or compensations (excluding update) and choose in Next .

...

If you select as Period Type: No period, the Period is filled in automatically and Exercise: Choose according to your application and select Next. Next, capture Document Number: Choose according to your application and Amount requested for refund: Amount requested for refund and select Next.

In the Bank Information section, if your standardized banking key (CLABE) record is already present, select a CLABE account that appears automatically, choose Yes, and by pressing the Attach icon, attach the bank statement compressed in ZIP format. To do this, choose Browse, select the path where your file is located, and select Upload. Or, if you wish to add a new CLABE account, select the Add new CLABE account icon and Register your new CLABE account. For this, select Yes and attach the bank statement compressed in ZIP format, select Browse, choose the path where your file is located, and press Upload, and then Next.

Answer the question related to the ownership of the CLABE account.

Verify the bank information that appears and select Next.

Attach the PDF files that correspond, in accordance with the requirements indicated in tables 13.1. and 13.2., which must be compressed in ZIP format and maximum 4MB each. The original documents will be digitalized for submission.

In the case of presenting additional documentation, not indicated or stated in the requirements, it must also be added to your procedure in digitalized form.

Select Browse to select the path where your file is located, Capture the name of the document, and then select Upload. Perform the operation as many times as necessary to attach all documentation and information.

Once the capture is completed, all information will appear. Verify that it is correct. If so, submit using your e.firma (electronic signature).

Save or Print the receipt of acknowledgment.

When there are errors in the data contained in your refund request, the authority will require you, via tax mailbox, to clarify said data in writing within a period of 10 business days.

Within 20 business days following the submission of the procedure, the tax authority may notify you via tax mailbox of a request for data, reports, or additional documentation to verify the validity of the refund, which you must attend to within a period of 20 business days.

If you timely attend to the first request, the tax authority may notify you via tax mailbox within 10 business days following the date on which you fulfilled the first request, a new request referring to the data, reports, or documents provided in response to the previous request, which you must attend to within a period of 10 business days.

In the event of not attending to the requests indicated in paragraphs 13, 14, and 15 above, the warning of having the procedure withdrawn will be made effective.

The tax authority, to determine the validity of the balance in favor, if it considers it necessary, may exercise verification powers, which will be subject to the procedure established in article 22-D of the CFF.

You may follow up on your refund request within 40 business days from the submission of your refund request, according to what is indicated in the section "How can I follow up on the procedure or service?"

At the SAT Office:

Go to the corresponding SAT Office without prior appointment and request a Service Turn that can be performed without being obliged to register in the RFC.

Deliver the documentation requested in the requirements section to the tax authority that will attend to your procedure.

Receive and keep the stamped official form as a receipt of acknowledgment.

What requirements must I meet?

The requirements are specified in the corresponding tables:

· Refund request of amounts in favor of other contributions. See table 13.1. · Documentation that may be required by the authority for the refund request of amounts in favor of other contributions. See table 13.2.

What conditions must I meet?

Have e.firma and Password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service?

· Enter the link: https://www.sat.gob.mx/consultas/login/93266/seguimiento-de-tramites-y-requerimientos · Capture your RFC, Password, and Captcha indicated by the system, or enter with your e.firma, and choose Send. · Select the option corresponding to your inquiry in the Procedure Inquiry section; Type of request: Choose according to your application, Exercise: Choose according to your application; Show Requests: Choose the one corresponding to your request and select Search. · The system will show you the status of your procedure.

Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

Yes, to verify the validity of the refund, the tax authority may:

· Request clarifications, data, reports, or additional documents that it considers necessary and related to the same. · Initiate verification powers, through the practice of visits or request of accounting and other documents and reports to be exhibited in the offices of the authority itself.

Resolution of the procedure or service

· If, from the review of the information and documentation provided or held by the tax authority, the refund is valid, the authorization will be total; otherwise, the refund will be of a lesser amount or denied in its entirety, which will be notified personally or via tax mailbox. · In the case of total authorization, the bank statement issued by Financial Institutions will be considered as proof of payment of the respective refund.

Maximum time limit for the SAT to resolve the procedure or service 40 days.

Maximum time limit for the SAT to request additional information · 40 days when there are errors in the data of the request; · 20 days to issue the first request for additional information; and · 10 days following the date on which the first request for information and documentation was fulfilled.

Maximum time limit to comply with the requested information · In a period of 10 days, when you clarify the data contained in the request; · Maximum in 20 days, counted from the day following the one on which the notification takes effect, regarding the first request for information and documentation; and · Maximum in 10 days, counted from the day following the one on which the notification of the second request takes effect.

What document do I obtain at the end of the procedure or service? Receipt of acknowledgment.

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

ATTENTION CHANNELS

Inquiries and doubts

· MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs., except non-working days: · Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728. · Via Chat: http://chat.sat.gob.mx · Virtual Office. You can access this attention channel by scheduling your appointment at the following link: http://citas.sat.gob.mx/ · Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Complaints and reports

· SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). · Email: denuncias@sat.gob.mx · On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia · Red phones located in SAT offices. · MarcaSAT 55 627 22 728 option 8.

Additional Information

Regarding free writings, these must contain the signature of the taxpayer, or of the legal representative, if applicable.

Legal Basis

Articles: 17-D, 22, 22-A, 22-D, 37, fraction I of the CFF; 97 of the LISR; Rule 2.3.8. of the RMF.

TABLES

Table 13.1. Refund Request of amounts in favor of other contributions

No. Documentation Administrative Resolution or Judicial Sentence Others

1 Regarding the first time you request the refund, the document (Constitutive Deed and notarial power, if applicable) that accredits the personality of the legal representative who promotes. X

2 When replacing or designating another legal representative, in addition to the one already recognized by the authority, you must attach the notarized assembly minutes or notarial power that accredits the personality of the signatory of the promotion. X

3 Valid official identification of those indicated in the Official Identification section, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official Identification, of this Annex. X

4 Free writing with the signature of the taxpayer or legal representative, in which you clearly state the reason for your request, indicating the legal basis on which you base your petition and working papers showing the origin of the amount you request in your refund. X

5 Regarding rights, products, or benefits, the writing called Office for the request for refund for service not provided or partially provided issued by the Dependency, through which it will be indicated that the user made a payment greater than required or that the service or procedure was not provided or was provided partially, officialized with the seal of the institution. X

6 Regarding Foreign Trade Taxes, you must provide the following: · Import Customs Declarations and Rectification Customs Declarations. · Rectification Customs Declaration that, according to the RGCE, has attached the proof of origin, the certificate of origin, or the certificate of origin. · If applicable, indicate under which Treaty the goods were imported or under which authorized program. X

7 Normal and complementary declaration(s) of the exercise presented before and after the sentence or administrative resolution in which the undue payment is recorded, if applicable. X

8 Administrative or judicial resolution that is final, from which the right to refund arises. X

9 Normal and complementary provisional payments presented before and after the sentence or administrative resolution in which the undue payment is recorded, if applicable. X

10 Bank Receipt of Payment of Federal Rights, Products, and Benefits. (e5inco system or Declarations and Payments Service). X

11 If applicable, the CFDI of withholdings. X X

12 Attach in a file with compressed ZIP format digitalized the CFDI of withholdings in which the ISR withholdings and the amounts not compensated by the withholding agents in the exercise in question are recorded. X

13 Bank statement issued by the Financial Institution that does not exceed 2 months of age, containing your RFC key and the number of your active bank account (CLABE). X X

Table 13.2. Documentation that may be required by the authority for the refund request of amounts in favor of other contributions

No. Documentation Administrative Resolution or Judicial Sentence Others

1 Documents that you must present jointly with the refund request and that you omitted or this and/or its annexes were presented with errors or omissions. X X

2 The data, reports, working papers, or documents necessary to clarify inconsistencies determined by the authority. X X

3 Fiscal receipts: · Regarding CFDI, provide the folio number. · Digital Fiscal Receipt (CFD) issued until December 2013. · Printed fiscal receipt by authorized establishment until December 2010. · If applicable, the Account Statements issued by the Financial Institution. X X

4 Regarding residents abroad who have a permanent establishment in the country, the certification of fiscal residence, or the certification of the submission of the declaration of the last exercise, and if applicable, a clarification writing when benefits from tax treaties that Mexico has in force apply. X X

5 Writing in which you clarify the difference of amounts in favor manifested in the declaration and determined by the authority. X X

6 The data, reports, or documents necessary to clarify your fiscal situation before the RFC. X X

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

39/CFF Request for registration in the RFC of natural persons

Procedure Service Description of the procedure or service Amount Request registration in the RFC for natural persons. Free Payment of rights Cost:

Who can request the procedure or service? Natural persons.

When is it presented? Within the month following the day you start operations or require your RFC key.

Where can I present it? · Pre-registration on the SAT Portal: https://www.sat.gob.mx/aplicacion/24452/realiza-tu-preinscripcion-en-el-rfc-como-persona-fisica · At SAT offices with prior appointment generated at: The SAT Portal: https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service? Pre-registration: 1. Enter the SAT Portal: https://www.sat.gob.mx/aplicacion/24452/realiza-tu-preinscripcion-en-el-rfc-como-persona-fisica 2. Select the option Execute online. 3. Fill in the data requested in the form and confirm the information. 4. Print the ACKNOWLEDGMENT OF PRE-REGISTRATION TO THE FEDERAL TAXPAYER REGISTRY.

At SAT Offices, with prior appointment: 1. Go with the documentation mentioned in the section "What requirements must I meet?" 2. Deliver the documentation to the staff that will attend to your procedure. 3. Provide the information requested by the tax advisor. 4. Receive at the end of the procedure, the documents that prove the registration of your request. 5. If you meet the requirements, you receive: REQUEST FOR REGISTRATION TO THE FEDERAL TAXPAYER REGISTRY and UNIQUE ACKNOWLEDGMENT OF REGISTRATION TO THE FEDERAL TAXPAYER REGISTRY. 6. If you do not meet any of the requirements, you receive ACKNOWLEDGMENT OF INCOMPLETE PRESENTATION OF REGISTRATION REQUEST OR NOTICE OF UPDATE TO THE FEDERAL TAXPAYER REGISTRY, which contains the reason why the procedure was not concluded. In this case, you must schedule a new appointment to conclude the registration.

What requirements must I meet? At the SAT Office, present: 1. CURP, or in its case, naturalization letter issued by the competent authority duly certified or legalized, as applicable, regarding naturalized persons (original or certified copy) or in its case, temporary CURP with valid photograph. In the case of foreigners who are in national territory, the CURP indicated in the residence cards issued by the competent authority may be considered for registration. 2. Acknowledgment of pre-registration in the RFC, in the case of having started the request through the SAT Portal. 3. Proof of address, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection B) Proof of address, of this Annex (original).

• In the case of Mexicans by birth residing abroad without a permanent establishment in Mexico, the Consular Matrícula of Third Generation, issued by Mexican consular representations abroad, will be accepted as proof of fiscal address.

Valid official identification of the taxpayer or legal representative, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official Identification, of this Annex (original).

• The Valid Credential to Vote Abroad, issued by the National Electoral Institute (formerly Federal Electoral Institute), will be accepted. In case of legal representation:

Notarial power for acts of administration, domain, or special in case of legal representation (certified copy), or power letter signed before two witnesses and ratified signatures before tax authorities or before a public notary (original or certified copy).

• For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of this Annex.

In the following cases, additionally present: 1. Residents abroad with or without a permanent establishment in Mexico: · Valid migratory document, issued by competent authority, in the case of foreign persons (original or certified copy). · Foreign Persons who are going to perform an activity in national territory: · Valid migratory document, issued by competent authority, such as: o Permanent resident card. o Temporary resident card. o Visitor card for humanitarian reasons, in the case of a migrant with refugee status, may exhibit the document recognizing refugee status issued by the Mexican Commission for Refugee Assistance. o Visitor card with permission to perform remunerated activities. o Border worker visitor card. · Temporary resident student card. · For the case of foreigners who do not have authorization to perform a remunerated activity, but who require the RFC for some other activity, they must exhibit a free writing in which they declare under oath the purposes for which they require the RFC key. · Notarial document with which the legal representative has been designated for tax purposes (original). · Document with which they accredit their fiscal identification number of the country in which they reside, when they have the obligation to have one in that country (certified copy, legalized or apostilled by competent authority). 2. Natural persons who carry out activities of export of services of conventions and exhibitions: · Document with which it is accredited that the interested party is the holder of the rights to operate a convention or exhibition center (original). 3. Minors Parents or tutors who exercise parental authority or guardianship of minors and act as their representatives, must present: · Birth certificate of the minor, issued by the Civil Registry or obtained at the Portal https://www.gob.mx/actas (Unique Format), or Personal Identity Card, issued by the Ministry of the Interior through the National Population Registry (original). · Judicial resolution or document issued by a public notary in case of parental authority or guardianship (certified copy). · Written manifestation of consent of the mother and father for one of them to act as representative of the minor, accompanied by simple copies of their valid official identifications, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official Identification, of this Annex (original). · Valid official identification of the mother, father, or tutor acting as representatives of the minor, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official Identification, of this Annex (original). · Notarial power that accredits the personality of the legal representative, or power letter signed before two witnesses and ratified signatures before tax authorities or before a public notary (original or certified copy).

• For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of this Annex.

Persons with legal incapacity, judicially declared: · Final judicial resolution, in which the incapacity of the natural person is declared and the designation of the tutor or legal representative is recorded (original). · Valid official identification of the tutor or legal representative, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official Identification, of this Annex (original).

What conditions must I meet? Not applicable.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? In person at SAT Offices, with prior appointment, in case an ACKNOWLEDGMENT OF INCOMPLETE PRESENTATION OF REGISTRATION REQUEST OR NOTICE OF UPDATE TO THE FEDERAL TAXPAYER REGISTRY is generated, with the folio number found in said acknowledgment.

Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? No.

Resolution of the procedure or service If you meet the requirements, you obtain the registration in the RFC and receive the documents that prove the registration of your request. In the case that you do not meet any of the requirements, you will receive the ACKNOWLEDGMENT OF INCOMPLETE PRESENTATION OF REGISTRATION REQUEST OR NOTICE OF UPDATE TO THE FEDERAL TAXPAYER REGISTRY, which contains the reason why the procedure was not concluded.

Maximum time limit for the SAT to resolve the procedure or service Immediate procedure.

Maximum time limit for the SAT to request additional information Immediate.

Maximum time limit to comply with the requested information Not applicable.

What document do I obtain at the end of the procedure or service? · REQUEST FOR REGISTRATION TO THE FEDERAL TAXPAYER REGISTRY. · UNIQUE ACKNOWLEDGMENT OF REGISTRATION TO THE FEDERAL TAXPAYER REGISTRY. · Acknowledgment of pre-registration in the Federal Taxpayer Registry in the case of having started the procedure on the SAT Portal. · In the case that you do not meet the total of requirements when presenting the request, receive the ACKNOWLEDGMENT OF INCOMPLETE PRESENTATION OF REGISTRATION REQUEST OR NOTICE OF UPDATE TO THE FEDERAL TAXPAYER REGISTRY.

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

ATTENTION CHANNELS

Inquiries and doubts

· MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs., except non-working days: · Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728 ·

Via Chat: http://chat.sat.gob.mx

·

Personal attention at SAT Offices located in various cities in the country, as established in the following link:

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

The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except for non-working days.

·

SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country

(+52) 55 885 22 222 (complaints and reports).

·

Email: denuncias@sat.gob.mx

·

On the SAT Portal:

https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia

·

Red phones located in SAT offices.

·

MarcaSAT 55 627 22 728 option 8.

Additional Information

·

Minors from 16 years of age can also register in the RFC, in person at SAT Offices, meeting the requirements established in the procedure form 160/CFF "Request for registration in the RFC of minors from 16 years of age in the salary regime" of this Annex, provided that such registration is for the purpose of performing a subordinate personal service (salaries).

·

Only for those persons who carry out the procedure in person at SAT Offices, if in the same visit they need to process the e.firma, they must bring a removable memory unit (USB) and meet the requirements indicated in procedure form 105/CFF "Request for generation of the e.firma Certificate for natural persons", of this Annex.

·

When those persons with temporary migratory status acquire permanent residence in national territory, they must go to SAT Offices to update their tax situation.

Legal Basis

Articles: 27 of the CFF; 22, 24 of the RCFF; 297 of the CFPC; Rules 2.4.4., 2.4.11. of the RMF.

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

86/CFF

Notice of cancellation in the RFC due to merger of companies.

Procedure

Service

Description of the procedure or service

Amount

Notice of cancellation and update of the tax situation in the RFC of legal entities, when they carry out a merger.

Free

Payment of rights Cost:

Who can request the procedure or service?

When is it presented?

The legal representative of the merging company.

Within the month following that in which the merger takes place. This deadline will be suspended until such time as the tax authority issues the respective Acknowledgment of compliance with the requirements of article 27 of the CFF that establishes the procedure form 316/CFF "Prior review before presenting the notice of cancellation in the RFC due to merger of companies", in case the "Acknowledgment of non-compliance with the requirements of article 27 of the CFF" is issued, the deadline will be suspended, for a single occasion, for up to ten more days provided that the taxpayer carries out the necessary management to correct the detected inconsistencies.

Where can I present it?

At SAT offices, with prior appointment generated in:

·

SAT Portal: https://citas.sat.gob.mx/

·

My Portal:

https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action

Only through My Portal can you request an appointment once you obtain the Acknowledgment of compliance with the requirements of article 27 of the CFF in terms of procedure form 316/CFF "Prior review before presenting the notice of cancellation in the RFC due to merger of companies", selecting the options Internet Services / Service or Requests / Request, using the tag CITA FUSION, attaching the digitization of the documents mentioned in the section "What requirements must I meet?", and specifying in the observations section the decentralized office of your preference; within a maximum of 6 days you will receive the corresponding appointment (hours are subject to availability).

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Go to SAT Offices, with prior appointment with the documentation mentioned in the section "What requirements must I meet?"

Deliver the documentation mentioned in the section "What requirements must I meet?" to the tax advisor who will attend the procedure and provide the information requested of you.

Receive Acknowledgment of procedure information of update or cancellation to the RFC, review it and sign it.

In case you meet the requirements of the section "What requirements must I meet?" receive the official form RX stamped and folioed as acknowledgment of receipt, together with the document mentioned in the previous point.

Enter the SAT Portal, to verify that the notice was registered, at: https://sat.gob.mx/consultas/operacion/44083/consulte-tu-informacion-fiscal according to the following:

Register your RFC and Password in My Account and select the button Start session, in the Identification Data section, consult in Situation if the notice has already been processed, the status of Cancelled due to merger of companies will appear.

If the legal entity already appears cancelled, you can generate the tax status certificate at the following link: https://sat.gob.mx/aplicacion/operacion/53027/genera-tu-constancia-de-situacion-fiscal choose the authentication medium (Password or e.firma), register the authentication data and select the button Generate Certificate; print it or save it on an electronic device.

What requirements must I meet?

Acknowledgment of compliance with requirements referred to in procedure form 316/CFF "Prior review before presenting the notice of cancellation in the RFC due to merger of companies".

Official Form RX "Format of notices of liquidation, merger, spin-off and cancellation to the Federal Taxpayer Registry" original, in two copies and must be signed by the legal representative of the merging company.

Notarial document in which the merger and notarial power to accredit the personality of the legal representative of the merging company is stated (original or certified copy), or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary (original).

*For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of this Annex.

Notarial document with which the legal representative of the merging company has been designated for tax purposes, in the case of residents abroad or foreigners residing in Mexico. (certified copy).

Proof of address of the merging company, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection B) Proof of address, of this Annex (digitization of the original).

Express manifestation of the merging company under oath, that it assumes the ownership of the obligations of the merged company, in accordance with the applicable legal provisions, duly signed by the legal representative of the merging company (original).

Express manifestation of the merging company, under oath, duly signed by the legal representative (original), that as of the date of presentation of the application the merged company:

·

Has not carried out operations with taxpayers who have been published in the lists referred to in article 69-B, fourth paragraph of the CFF.

·

In case of having celebrated such operations, that it accredited before the SAT the materiality of the operations that support the CFDI or that it was corrected.

Express manifestation of the merging company, under oath, that as of the date of presentation of the application the merged company has not been published in the lists referred to in the ninth paragraph of article 69-B Bis of the CFF, duly signed by the legal representative of the merging company (original).

In the case that the merged company is a subject obliged to carry out vulnerable activities in terms of the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin, it must present the acknowledgment of its request for deregistration in the register of vulnerable activities in original, or the manifestation under oath that they presented the acknowledgment of deregistration in said register or that they are not obliged subjects in terms of the aforementioned Law (original).

In the case of Authorized Donors, the acknowledgment of presentation of the Notice referred to in form 16/ISR "Notices for the update of the register and directory of authorized donors to receive deductible donations", in the case of civil organizations that have said authorization, as well as the information on the transmission of the property of the merged organization, in accordance with what is stated in form 19/ISR "Informative declaration to guarantee the transparency of the property, as well as the use and destination of received donations and activities destined to influence legislation".

What conditions must I meet?

Not applicable.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service?

Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

Enter the SAT Portal, to verify that the notice was registered, at: https://sat.gob.mx/consultas/operacion/44083/consulte-tu-informacion-fiscal

No.

Resolution of the procedure or service

Once this notice is presented, with all the documentation and information mentioned in the requirements section of this procedure form, the requirement established in article 14-B, fraction I, subsection a) of the CFF will be considered fulfilled.

The tax situation in the RFC of the merged legal entity will be updated with a status of cancellation.

Maximum deadline for the SAT to resolve the procedure or service

Maximum deadline for the SAT to request additional information

Maximum deadline to comply with the requested information

24 hours.

Not applicable.

Not applicable.

What document do I obtain at the end of the procedure or service?

What is the validity of the procedure or service?

Official Form RX "Format of notices of liquidation, merger, spin-off and cancellation to the Federal Taxpayer Registry", stamped.

Acknowledgment of procedure information of update or cancellation to the RFC.

Indefinite.

ATTENTION CHANNELS

Inquiries and doubts

Complaints and reports

·

MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:

Telephone attention from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.

Via Chat: http://chat.sat.gob.mx

·

Personal attention at SAT Offices located in various cities in the country, as established in the following link:

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

The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

·

SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).

·

Email: denuncias@sat.gob.mx

·

On the SAT Portal:

https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia

·

Red phones located in SAT offices.

·

MarcaSAT 55 627 22 728 option 8.

Additional Information

Not applicable.

Legal Basis

Articles: 11, 14-B, 27, 37, 69, 69-B of the CFF; 29, 30 of the RCFF; Rule 2.5.13. of the RMF.

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

316/CFF

Prior review before presenting the notice of cancellation in the RFC due to merger of companies.

Procedure

Service

Description of the procedure or service

Amount

Review if the requirements established in article 27, Section D, fraction IX of the CFF are met to present the notice of cancellation and update the tax situation in the RFC of legal entities, when they carry out a merger.

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it presented?

The legal representative of the merging company.

Prior to the procedure referred to in procedure form 86/CFF "Notice of cancellation in the RFC due to merger of companies".

Where can I present it?

On the SAT Portal, through My portal:

https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Enter the link in the section "Where can I present it?"

Register in My portal, your RFC and Password, and choose Start Session.

Select the options: Internet Services / Clarifications / Request and a form will appear.

Fill out the electronic form as follows:

In the Service Description section, in the Procedure tab, select the option: "Review- requirements art 27" in Directed to: Decentralized Administration of Taxpayer Services corresponding. In Subject "Review of the requirements of art. 27 of the CFF", Attach the corresponding documentation select Send, the acknowledgment of receipt is generated which contains the folio number of the request and your acknowledgment of receipt with which you can follow up on your Clarification, print it or save it.

What requirements must I meet?

Official Form RX "Format of notices of liquidation, merger, spin-off and cancellation to the Federal Taxpayer Registry", which you can obtain at the following link: https://wwwmat.sat.gob.mx/personas/resultado-busqueda?locale=1462228413195&tipobusqueda=predictiva&words=Formato+RX+editable

Choose the option: Normativities / Editable RX Format and fill it out according to its instruction section, print it in two copies and must be signed by the legal representative of the merging company.

Protocolized document before a public notary in which the merger is stated (digitization of the original).

Proof of address of the merging company, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection B) Proof of address, of this Annex (digitization of the original).

Valid official identification of the legal representative of the merging company, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex (digitization of the original).

Notarial power to accredit the personality of the legal representative of the merging company (digitization of the original or of the certified copy), or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary (digitization of the original).

*For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of this Annex.

Notarial document with which the legal representative of the merging company has been designated for tax purposes, in the case of residents abroad or foreigners residing in Mexico (digitization of the certified copy).

In the case that the merged company is a subject obliged to carry out vulnerable activities in accordance with the Law Federal for the Prevention and Identification of Operations with Resources of Illicit Origin, and its Regulation; it must present the acknowledgment of its request for deregistration in the register of vulnerable activities in original, or the manifestation under oath that it presented the acknowledgment of request for deregistration in said register or that it is not a subject obliged in terms of the aforementioned Law.

Express manifestation of the merging company, under oath that it assumes the ownership of the obligations of the merged company, in accordance with the applicable legal provisions, duly signed by the representative legal of the merging company (digitization of the original).

Express manifestation of the merging company, under oath, duly signed by the legal representative (digitization of the original), that as of the date of presentation of the application, the merged company:

·

Has not carried out operations with taxpayers who have been published in the lists referred to in the article 69-B, fourth paragraph of the CFF,

·

In case of having celebrated such operations, that it accredited before the SAT the materiality of the operations that support the CFDI or that it was corrected.

Express manifestation of the merging company, under oath that, as of the date of presentation of the application, the merged company has not been published in the lists referred to in the ninth paragraph of article 69-B Bis of the CFF, duly signed by the legal representative of the merging company (digitization of the original).

The tax authority will review that the merged company meets the requirements established in article 27, Section D, friction IX of the CFF, consisting of:

·

Not being subject to a verification powers procedure.

·

Not having tax credits under its charge.

·

Not being published in the lists referred to in article 69 of the CFF, with the exception of fraction VI relative to condoned credits.

·

Not being published in the lists referred to in the second and fourth paragraphs of article 69-B of the CFF.

·

That the declared income is consistent with the accumulative income manifested in the declarations of provisional or annual payments and that they match those indicated in your CFDI.

*All requirements must be exhibited in original or certified copy (for comparison), at the time of presenting the procedure referred to in procedure form 86/CFF "Notice of cancellation in the RFC due to merger of companies".

The above, without prejudice to the exercise of the verification powers of the tax authorities.

What conditions must I meet?

·

Having presented the annual declaration or in its case the annual declaration for early termination of the exercise, of the merged company.

·

The merging company must comply with the following: a)

Have a valid e.firma of the legal entity and of the legal representative. b)

Have an active tax mailbox. c)

Its relationship of partners and shareholders must be updated, for which you enter www.sat.gob.mx => Companies => RFC Procedures" / "Update in the RFC=> Update partner or shareholder information => START and fill out the form according to procedure form 295/CFF "Request for modification or incorporation of partners, shareholders, associates and other persons who are part of the structure organic of a legal entity, as well as those that have control, significant influence, power of command and of legal representatives", in order to carry out the update of partners and shareholders.

·

The situation of the merging company and its tax domicile must be located.

·

The situation of the domicile where the merging company maintains the accounting of the merged company must be located.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service?

Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

To verify the response to your request, enter the Portal of the SAT and with the folio number, verify the response entering in the link: https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action according to the following:

·

In My Portal, capture your RFC, Password and choose Start Session.

·

Select the option of Internet Services / Clarification / Consultation.

Capture the folio number of the procedure and verify the solution granted to your request.

No

Resolution of the procedure or service

·

Once the request is received, the deadline for presenting the notice referred to in procedure form 86/CFF "Notice of cancellation in the RFC due to merger of companies" will be suspended, until such time as the authority issues you the respective Acknowledgment, in which it will inform you if you meet or not the requirements.

·

If you meet the requirements and conditions of this procedure form, you will be issued the "Acknowledgment of compliance with the requirements of article 27 of the CFF", which you must deliver at the time of presenting the notice referred to in procedure form 86/CFF "Notice of cancellation in the RFC due to merger of companies".

·

In case you do not meet the requirements and conditions established in this procedure form, you will be issued the document called "Acknowledgment of non-compliance with the requirements of article 27 of the CFF", which you must clarify as soon as possible before the authority that detected the inconsistency, the deadline referred to in article 29 of the Regulation of CFF will continue to be suspended, for a single occasion, for up to ten days, provided that you carry out the necessary management to correct the detected inconsistencies within said deadline, in order to present again the procedure referred to in this form.

When you present the procedure again and receive a second Acknowledgment of non-compliance, the count of the deadline referred to in article 29 of the Regulation of the CFF for the presentation of the Notice of cancellation in the RFC due to merger of companies will resume on the day that said deadline was interrupted.

Maximum deadline for the SAT to resolve the procedure or service

Maximum deadline for the SAT to request additional information

Maximum deadline to comply with the requested information

20 business days.

Not applicable.

Not applicable.

What document do I obtain at the end of the procedure or service?

What is the validity of the procedure or service?

Acknowledgment of compliance with the requirements of article 27 of the CFF or, in its case, the Acknowledgment of non-compliance with the requirements of article 27 of the CFF.

Not applicable.

ATTENTION CHANNELS

Inquiries and doubts

Complaints and reports

·

MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:

Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.

Via Chat: http://chat.sat.gob.mx

·

Personal attention at SAT Offices located in various cities in the country, as established in the following link:

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

The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

·

SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).

·

Email: denuncias@sat.gob.mx

·

On the SAT Portal:

https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia

·

Red phones located in SAT offices.

·

MarcaSAT 55 627 22 728 option 8.

Additional Information

Once the merger agreement is signed, the surviving entity must update its list of partners and shareholders, for which you can go to www.sat.gob.mx => Companies => RFC Procedures / "RFC Update => Update partner or shareholder information => START" and complete the form in accordance with procedure sheet 295/CFF "Request for modification or incorporation of partners, shareholders, associates and other persons who are part of the organizational structure of a legal entity, as well as those who have control, significant influence, command power and legal representatives", in order to carry out the update of partners and shareholders.

Legal Basis

Articles: 11, 14-B, 27, 37, 69, 69-B and 69-B Bis of the CFF; 29, 30 of the RCFF; Rules 2.5.13., and 2.5.25. of the RMF.

Income Tax

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

91/ISR Notice presented by taxpayers engaged in the activity of federal land freight transport who exercise the option to pay 7.5 percent for the concept of ISR withholdings.

Procedure

Service

Description of the procedure or service

Amount

Submit this notice if you are dedicated to the activity of federal land freight transport and exercised the option to pay 7.5 percent for the concept of ISR withholdings.

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it submitted?

Individuals and legal entities, as well as coordinators, dedicated exclusively to federal land freight transport, provided that they do not predominantly provide their services to another legal entity resident in the country or abroad, which is considered a related party under the terms of the Income Tax Law.

By February 15, 2024 at the latest.

Where can I submit it?

On the SAT Portal, through My Portal: https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Enter the link in the section "Where can I submit it?"

In My Portal,

enter your RFC, Password and choose Log in.

Select the option Internet Services / Service or requests / Request and a form will appear.

Complete the form as follows:

In the Service Description section, in the Procedure tab, choose according to your request; in Directed to: Tax Administration Service, in *Subject: Option notice procedure sheet 91/ISR of this Annex; Description: The option notice established in procedure sheet 91/ISR of this Annex is presented. To attach the information related to the service, press Attach File / Examine, select the file with the characteristics indicated in the Additional Information section and choose Upload.

Press the Send button, the Receipt Acknowledgment containing the folio of your notice is generated, print it or save it.

What requirements must I meet?

Digitized file in XLS or txt format, must be compressed in .ZIP storage format and must not weigh more than 4 MB per file, which contains an individualized list of operators, machete workers and maneuverers, with the amount of the amounts paid to them in the period in question, in the terms in which it is prepared for the effects of the contributions they make to the IMSS.

Under what conditions must I comply?

Have a password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service?

Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

Immediate procedure.

No.

Resolution of the procedure or service

Once you send the information, you will receive your receipt acknowledgment.

Maximum time limit for the SAT to resolve the procedure or service

Maximum time limit for the SAT to request additional information

Maximum time limit to comply with the requested information

Immediate procedure.

Not applicable.

Not applicable.

What document do I obtain at the end of the procedure or service?

What is the validity of the procedure or service?

Receipt acknowledgment.

Indefinite.

ATTENTION CHANNELS

Inquiries and doubts

Complaints and reports

·

MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs.,

except non-working days:

Telephone attention: from anywhere in the country 55

627 22 728 and for outside the country (+52) 55 627 22

Via Chat: http://chat.sat.gob.mx

·

Personal attention at the SAT Offices located in

different cities in the country, as established in the

following link:

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

The following days and hours: Monday to Thursday from 9:00

to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except

non-working days.

·

SAT Complaints and Reports, from anywhere in the

country: 55 885 22 222 and for outside the country (+52) 55

885 22 222 (complaints and reports).

·

Email: denuncias@sat.gob.mx

·

On the SAT Portal:

https://www.sat.gob.mx/aplicacion/50409/presenta-tu- queja-o-denuncia

·

Red phones located in the SAT offices.

·

MarcaSAT 55 627 22 728 option 8.

Additional Information

Not applicable.

Legal Basis

Rule 2.1. of the RFA

92/ISR Notice presented by taxpayers engaged in agricultural, livestock or fishing activities who exercise the option to pay 4 percent for the concept of ISR withholdings.

Procedure

Service

Description of the procedure or service

Amount

Submit this notice if you are dedicated exclusively to the activities

agricultural, forestry, livestock or fishing and exercised the option to

pay 4 percent for the concept of ISR withholdings.

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it submitted?

Individuals and legal entities dedicated exclusively to the

agricultural, forestry, livestock or fishing activities.

By February 15, 2024 at the latest.

Where can I submit it?

On the SAT Portal, through My Portal: https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Enter the link in the section "Where can I submit it?"

In My Portal,

enter your RFC, Password and choose Log in.

Select the option Internet Services / Service or requests / Request and a form will appear.

Complete the form as follows:

In the Service Description section, in the Procedure tab, choose according to your request; in Directed to: Tax Administration Service, in *Subject: Option notice procedure sheet 92/ISR of this Annex; Description: The option notice established in procedure sheet 92/ISR of this Annex is presented. To attach the information related to the service, press Attach File / Examine, select the file with the characteristics indicated in the Additional Information section and choose Upload.

Press the Send button, the Receipt Acknowledgment containing the folio of your notice is generated, print it or save it.

What requirements must I meet?

Digitized file in XLS or txt format must be compressed in .ZIP storage format and must not weigh more than 4 MB per file, which contains the individualized list of temporary field workers and indicates the amount of the amounts paid to them in the period in question, as well as the withheld tax.

Under what conditions must I comply?

Have a password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service?

Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

Immediate procedure.

No.

Resolution of the procedure or service

Once you send the information, you will receive your receipt acknowledgment.

Maximum time limit for the SAT to resolve the procedure or service

Maximum time limit for the SAT to request additional information

Maximum time limit to comply with the requested information

Immediate procedure.

Not applicable.

Not applicable.

What document do I obtain at the end of the procedure or service?

What is the validity of the procedure or service?

Receipt acknowledgment.

Indefinite.

ATTENTION CHANNELS

Inquiries and doubts

Complaints and reports

·

MarcaSAT 55-62-72-27-28 and 01-87-74-48-87-28 from

Canada and the United States.

·

Personal attention at the SAT Offices located in

different cities in the country, as established in the

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

The following days and hours: Monday to Thursday from 8:30 to

16:00 hrs. and Friday from 8:30 to 15:00 hrs., except non-working

days.

Via Chat: http://chat.sat.gob.mx

·

SAT Complaints and Reports: 55-88-52-22-22 and 84-42- 87-38-03 for other countries.

·

Email: denuncias@sat.gob.mx

·

On the SAT Portal:

https://www.sat.gob.mx/aplicacion/50409/presenta-tu- queja-o-denuncia

·

Red phones located in the SAT Offices.

Additional Information

Not applicable.

Legal Basis

Rule 1.4. of the RFA

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

94/ISR Notice presented by taxpayers engaged in the activity of intercity land passenger and tourism transport who exercise the option to pay 7.5 percent for the concept of ISR withholdings.

Procedure

Service

Description of the procedure or service

Amount

Submit this notice if you are dedicated to the activity of intercity land

passenger and tourism transport and exercised the option to pay

7.5 percent for the concept of ISR withholdings.

Free

Payment of rights Cost:

Who can request the procedure or service?

When is it submitted?

Individuals and legal entities, as well as coordinators

dedicated exclusively to intercity land passenger

and tourism transport, provided that they do not provide

predominantly their services to another legal entity

resident in the country or abroad, which is considered a related

party under the terms of the Income Tax Law.

By February 15, 2024 at the latest.

Where can I submit it?

On the SAT Portal, through My Portal: https:// portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.actio n

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Enter the link in the section "Where can I submit it?"

In My Portal,

enter your RFC, Password and choose Log in.

Select the option Internet Services / Service or requests / Request and a form will appear.

Complete the form as follows:

In the Service Description section, in the Procedure tab, choose according to your request; in Directed to: Tax Administration Service, in *Subject: Option notice procedure sheet 94/ISR of this Annex; Description: The option notice established in procedure sheet 94/ISR of this Annex is presented. To attach the information related to the service, press Attach File / Examine, select the file with the characteristics indicated in the Additional Information section and choose Upload.

Press the Send button, the Receipt Acknowledgment containing the folio of your notice is generated, print it or save it.

What requirements must I meet?

Digitized file in XLS or txt format must be compressed in .ZIP storage format and must not weigh more than 4 MB per file, which contains an individualized list of operators, collectors, mechanics and teachers, with the amount of the amounts paid to them in the period in question, in the terms in which it is prepared for the effects of the contributions they make to the IMSS.

Under what conditions must I comply?

Have a password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service?

Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

Immediate procedure.

No.

Resolution of the procedure or service

Once you send the information, you will receive your receipt acknowledgment.

Maximum time limit for the SAT to resolve the procedure or service

Maximum time limit for the SAT to request additional information

Maximum time limit to comply with the requested information

Immediate procedure.

Not applicable.

Not applicable.

What document do I obtain at the end of the procedure or service?

What is the validity of the procedure or service?

Receipt acknowledgment.

Indefinite.

ATTENTION CHANNELS

Inquiries and doubts

Complaints and reports

·

MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs.,

except non-working days:

Telephone attention: from anywhere in the country 55

627 22 728 and for outside the country (+52) 55 627 22

Via Chat: http://chat.sat.gob.mx

·

Personal attention at the SAT Offices located in

different cities in the country, as established in the

following link:

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

The following days and hours: Monday to Thursday from 9:00 to

16:00 hrs. and Friday from 08:30 to 15:00 hrs., except

non-working days.

·

SAT Complaints and Reports, from anywhere in the

country: 55 885 22 222 and for outside the country (+52)

55 885 22 222 (complaints and reports).

·

Email: denuncias@sat.gob.mx

·

On the SAT Portal:

https://www.sat.gob.mx/aplicacion/50409/presenta-tu- queja-o-denuncia

·

Red phones located in the SAT offices.

·

MarcaSAT 55 627 22 728 option 8.

Additional Information

Not applicable.

Legal Basis

Rule 3.2. of the RFA

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

From the Decree granting fiscal incentives to key sectors of the exporting industry consisting of the immediate deduction of investment in new fixed asset goods and the additional deduction of training expenses, published in the DOF on October 11, 2023

1/DEC-13 Notice to apply the fiscal incentive consisting of the immediate deduction of investment in new fixed asset goods and the additional deduction of training expenses

Procedure

Service

Description of the procedure or service

Amount

Submit this notice when you opt to apply the fiscal incentive in matters

of immediate deduction of investment in new fixed asset goods and

the additional deduction of training expenses.

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it submitted?

·

Individuals and legal entities.

Within the thirty natural days immediately following the month

in which they apply the fiscal incentives for the first time.

Where can I submit it?

On the SAT Portal, through My Portal:

https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.

action

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Enter the SAT Portal in the link in the section "Where can I submit it?"

Register in My Portal, your RFC and Password and select Log in.

Enter the sections: Internet Services / Service or request / Request and a form will appear.

Complete the form as follows:

In the Service Description section, in the Procedure tab,

select the option IMMEDIATE DED AND CAP;

in *Subject, indicate Application of the incentive in matters of immediate deduction of investment in new fixed asset goods and the additional deduction of training expenses; in Description: Opt to apply the incentive immediate deduction of investment in new fixed asset goods and the additional deduction of training expenses.

Attach the corresponding files, selecting the option Attach File / Examine; the information and documentation must be digitized in PDF format, which must weigh a maximum of 4 MB, and be compressed in ZIP format.

Press the Send button, the electronic receipt acknowledgment will be generated, print it or save it.

What requirements must I meet?

Digitized file containing a free written statement signed by the taxpayer or legal representative, with the sworn declaration of telling the truth that:

·

Complies with the requirements to apply the Decree granting fiscal incentives to key sectors of the exporting industry consisting of the immediate deduction of investment in new fixed asset goods and the additional deduction of training expenses, including the specific registration of investments and training.

·

Opt to apply the fiscal incentive in matters of immediate deduction of investment in new fixed asset goods and the additional deduction of training expenses referred to in the Decree.

·

Is registered in the Federal Taxpayer Registry.

·

Has enabled its tax mailbox and registered valid contact means in terms of article 17-K of the CFF.

·

Has a positive tax compliance opinion referred to in article 32-D of the CFF.

·

Is not included in the list published by the SAT, in terms of the penultimate paragraph of article 69 of the CFF.

·

Is not published in the lists referred to in the fourth paragraph of article 69-B of the CFF.

·

Has not carried out operations with taxpayers who have been published in the lists referred to in article 69-B, fourth paragraph of the CFF, or, if it has done so, declares that it accredited the materiality of the operations supporting the CFDIs.

·

Is not published in the lists referred to in the ninth paragraph of article 69-B Bis of the CFF.

·

Does not have firm tax credits or, when exigible, are not guaranteed or the guarantee is insufficient.

·

Is not in the temporary restriction procedure referred to in article 17-H Bis of the CFF.

·

Is not in liquidation proceedings, if applicable.

·

Does not have digital seal certificates cancelled in terms of article 17-H of the CFF

Under what conditions must I comply?

Have a Password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service?

Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

The procedure is immediate for obtaining the notice.

No.

Resolution of the procedure or service

If the requirements and conditions are met, the authority will consider your notice submitted.

Maximum time limit for the SAT to resolve the procedure or service

Maximum time limit for the SAT to request additional information

Maximum time limit to comply with the requested information

Immediate procedure.

Not applicable.

Not applicable.

What document do I obtain at the end of the procedure or service?

What is the validity of the procedure or service?

Receipt acknowledgment.

2023, 2024 and 2025.

ATTENTION CHANNELS

Inquiries and doubts

Complaints and reports

·

MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs.,

except non-working days:

Telephone attention: from anywhere in the country

55 627 22 728 and for outside the country (+52) 55

627 22 728.

Via Chat: http://chat.sat.gob.mx

·

Personal attention at the SAT Offices

located in different cities in the country, as

established in the following link:

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

The following days and hours: Monday to Thursday from

9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs.,

except non-working days.

·

SAT Complaints and Reports, from anywhere in the country:

55 885 22 222 and for outside the country (+52) 55 885 22

222 (complaints and reports).

·

Email: denuncias@sat.gob.mx

·

On the SAT Portal:

https://www.sat.gob.mx/aplicacion/50409/presenta-tu- queja-o-denuncia

·

Red phones located in the SAT offices.

·

MarcaSAT 55 627 22 728 option 8.

Additional Information

Not applicable.

Legal Basis

Article 25 CFF, Sixth Decree DOF 11/10/2023, Rule 11.12.1. of the RMF.

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

From the Decree granting various fiscal benefits to taxpayers in the affected areas indicated by severe rains and strong winds on October 24, 2023, published in the DOF on October 30, 2023

1/DEC-14 Support for the reconstruction or rehabilitation of housing in the affected areas of the state of Guerrero.

Procedure

Service

Description of the procedure or service

Amount

Submit the information related to the use and destination of the resources

granted to those affected in the Municipalities of the State of Guerrero, provided for in

the Emergency Declaration issued by the competent authority.

Free

Payment of

rights

Cost:

Who can request the procedure or service?

When is it submitted?

Civil organizations and trusts authorized to

receive deductible donations for ISR that have granted

donations for the reconstruction or rehabilitation of

housing affected in the affected Municipalities of

Guerrero, indicated in the Emergency Declaration.

·

First Report: during the month of January 2024.

·

Second Report: during the month of July 2024.

Where can I submit it?

On the SAT Portal through the system that is enabled for the presentation of

transparency reports.

https://loginda.siat.sat.gob.mx/nidp/wsfed/ep?id=ciec&sid=3&option=credential&s id=3

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

On the SAT Portal:

Enter the link in the section "Where can I submit it?" / Start

Register the RFC of the civil organization or trust and the Password or e.firma and choose Send.

Select Transparency / Support for the reconstruction or rehabilitation of housing in the Municipalities of Guerrero / Period to report / Next.

In Patrimonial Contributions,

you must indicate if you made any contribution from your patrimony to address the

contingency; if negative, select No, if affirmative, select Yes / Add, choose the Type of resource and

capture the Amount contributed; if it is an In-kind Contribution, capture the Description of the donation, which consists

of the quantity and type of good and choose Save.

In Donations / Detail of donations related in cash, received in the period, indicate if you received

donations in cash, specifically to be destined to address the contingency, if negative, select No,

if affirmative

select Yes / Add and capture the following information:

·

Country of origin.

·

Source of resource.

·

Amount.

·

RFC of the donor (If you know it) The Federal Taxpayer Registry, is integrated by 12 digits for

legal entity and 13 for natural person. In the event that the donor's RFC is unknown, you must select the

box for " No data " .

·

In the event that you have received donations from abroad, select the country from which you received the donation

and specify whether it was from a natural person or a legal entity, select Save .

In Donations / Detail of in-kind related donations, specify

if you received in-kind donations to

address the contingency, if negative select No , if affirmative

select Yes / Add and capture the

following information:

·

Country of origin.

·

Source of funds.

·

Amount.

·

Quantity.

·

Description.

·

Donor's RFC (If you know it) In the event that the donor's RFC is unknown, you must select the box

for " No data " .

·

In the event that you have received donations from abroad, select the country from which you received the donation

and specify whether it was from a natural person or a legal entity, select Save .

In Destinations and Beneficiaries / Did you donate to the public sector, in support of the contingency? select

the corresponding option and choose Save.

In Did you donate to authorized charities, in support of the contingency? select the corresponding

option and, if affirmative, capture the requested information, subsequently choose Save.

In Did you donate to other beneficiaries, in support of the contingency? indicate the beneficiaries to whom

you directed the donations, which must be permitted in accordance with the general rules.

When clicking on the Add section, a pop-up screen will appear with the data you must fill in for

this form:

·

Federative entity.

·

Municipality / Alcaldía.

·

Destination.

·

Specific use.

·

Specify.

·

Specify the beneficiary.

·

Cash amount.

·

In-kind amount.

·

Total

Finally select Save .

Accept the declaration of protest to tell the truth.

Send, sign with your e.firma, obtain your receipt and save it.

What requirements must I meet?

Have the authorization to receive deductible donations.

Under what conditions must I comply?

·

Have an e.firma or Password.

·

Technical requirements of the computer equipment. Platform: Windows 7; Browser: Firefox Mozilla 3.6, Chrome 27

and higher versions, Microsoft Edge.

·

That the beneficiaries' address is located in one of the municipalities affected in Guerrero, indicated in the

Emergency Declaration corresponding.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service?

Will the SAT carry out any inspection or verification

to issue the resolution of this procedure or service?

Enter in the link in the section Where can I

submit it?

No.

Resolution of the procedure or service

A response receipt will be issued.

Maximum time limit for the SAT

to resolve the procedure or service

Maximum time limit for the SAT

to request additional information

Maximum time limit to comply with the

requested information

Immediate.

Not applicable.

Not applicable.

What document do I obtain at the end of the procedure or

service?

What is the validity of the procedure or service?

Response receipt.

Annual.

ATTENTION CHANNELS

Inquiries and doubts

Complaints and reports

·

MarcaSAT: Monday to Friday from 8:00 to 18:30 hrs.,

except non-working days:

Telephone attention: from anywhere in the country

55

627 22 728 and for outside the country (+52) 55 627 22

728

Via Chat: http://chat.sat.gob.mx

·

Personal attention at SAT Offices located in

various cities in the country, as established in

the following link:

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

The following days and hours: Monday to Thursday from 9:00

to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except

non-working days.

·

SAT Complaints and Reports, from anywhere in the

country: 55 885 22 222 and for outside the country (+52) 55

885 22 222 (complaints and reports).

·

Email: denuncias@sat.gob.mx

·

On the SAT Portal:

https://www.sat.gob.mx/aplicacion/50409/presenta-tu- queja-o-denuncia

·

Red phones located in SAT offices.

·

MarcaSAT 55 627 22 728 option 8.

Additional information

·

The declared information will be the direct responsibility of civil organizations and trusts that have

authorization to receive deductible donations and will be submitted " under protest of telling the truth " . It is mandatory in accordance with

the tax provisions, to keep the documentation and accounting records that prove the use and destination of the

deductible donations granted to the affected population.

·

The first report covers information relating to the period from October 24 to December 31, 2023 and the

second report covers the period from January 1 to June 30, 2024.

·

The submission of this report does not relieve the obligation to report the destination of donations in the

Transparency information return provided for in Rule 3.10.10. of the RMF.

Legal basis

Decree DOF 30/10/2023; Rule 11.13.6. RMF.

Sincerely.

Mexico City, November 27, 2023. - In substitution for the absence of the Head of the

Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the

Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona signs .-

Rubric.

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