Resolution modifying the General Provisions applicable to Financial Technology Institutions

If the document appears incomplete on the right margin, it contains tables that exceed the default width. If so, click here to view it correctly.

DOF: 06/07/2026

RESOLUTION that modifies the General Provisions applicable to Financial Technology Institutions

A seal with the National Coat of Arms is placed at the margin, which reads: United Mexican States.- Treasury.- Ministry of Finance and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, based on what is provided by Article 48, first paragraph of the Law to Regulate Financial Technology Institutions; Article 98 Bis of the Credit Institutions Law; Articles 19, fractions XIV and XV, and 24 of the National Law to Eliminate Bureaucratic Procedures; as well as Articles 4, fractions II, III, V, XXXVI and XXXVIII; 14; 16, fractions I and XVII of the Law of the National Banking and Securities Commission, and

CONSIDERING

That, on July 24, 2025, the "Resolution that modifies the General Provisions applicable to Financial Technology Institutions" was published in the Official Gazette of the Federation, through which adjustments were made to the regulations regarding special accounting criteria and special accounting records, with the objective of providing legal certainty regarding the natural phenomena that trigger the assumption for their authorization and the requirements that must be met to demonstrate adverse impact on the solvency or liquidity of Financial Technology Institutions and, if applicable, on the stability of the financial system as a whole, or when such financial entities are carrying out financial rehabilitation or corporate restructuring processes, and

That, in compliance with what is established in the "General Agreement establishing actions for simplification and administrative improvement for procedures carried out before the National Banking and Securities Commission" published in the Official Gazette of the Federation on December 31, 2025, as well as Article 24, second paragraph of the National Law to Eliminate Bureaucratic Procedures, it is necessary to modify the "General Provisions applicable to Financial Technology Institutions" to establish the request formats for procedures related to the authorization of special accounting records and special accounting criteria, as well as to reduce the maximum response deadlines of the authority regarding said authorizations, has resolved to issue the following:

RESOLUTION THAT MODIFIES THE GENERAL PROVISIONS APPLICABLE TO FINANCIAL TECHNOLOGY INSTITUTIONS

UNIQUE.- Articles 15, fourth and fifth paragraphs; 15 Bis, second and third paragraphs, are REFORMED, and Annex 21 of the "General Provisions applicable to Financial Technology Institutions" published in the Official Gazette of the Federation on September 10, 2018 and modified through various resolutions is ADDED, to read as follows:

" FIRST TO FOURTH TITLES . . .

List of Annexes

Annexes 1 to 20

. . .

Annex 21

Formats for the submission of information to the National Banking and Securities Commission. "

" Article 15.- . . .

. . .

. . .

The authorization request must be sent to the Commission according to the format contained in Annex 21 of these provisions and must be signed with an autograph signature, or via advanced or reliable electronic signature, in accordance with the Commercial Code, by the legal representative of the Financial Technology Institutions or, if applicable, by the legal representative of self-regulatory bodies recognized by the Commission or of some guild representation body.

The Commission will resolve the authorization request referred to in the preceding paragraph within a period of sixty business days counted from the day following its receipt. Until the respective resolution is notified, Financial Technology Institutions must continue using the accounting criteria established in Annexes 6 and 7 of these provisions, as applicable. If this period elapses without the Commission issuing or notifying the corresponding resolution, it will be understood in a negative sense and the request will be considered dismissed.

. . . "

" Article 15 Bis.- . . .

The request to obtain authorization for the application of special accounting records must be sent to the Commission according to the format contained in Annex 21 of these provisions and must be signed with an autograph signature, or via advanced or reliable electronic signature, in accordance with the Commercial Code, by the legal representative of the Financial Technology Institutions, and must contain at least the following:

I. to V.

. . .

. . .

a) and b)

. . .

The Commission will resolve the authorization request referred to in the preceding paragraph within a period of sixty business days counted from the day following its receipt. Until the respective resolution is notified, Financial Technology Institutions must continue using the accounting criteria established in Annexes 6 and 7 of these provisions, as applicable. If this period elapses without the Commission issuing or notifying the corresponding resolution, it will be understood in a negative sense and the request will be considered dismissed. "

TRANSITORY CLAUSES

FIRST.- This Resolution will enter into force from the day following its publication in the Official Gazette of the Federation.

SECOND.-

Financial Technology Institutions that, prior to the entry into force of this modifying Resolution, have presented their authorization request to the Commission in terms of what is established by Articles 15 or 15 Bis, as applicable, will continue their process in accordance with what is provided in the "General Agreement establishing actions for simplification and administrative improvement for procedures carried out before the National Banking and Securities Commission" published in the Official Gazette of the Federation on December 31, 2025, in the case of those authorization requests that were entered prior to the entry into force of the aforementioned Agreement, they will be processed in accordance with the second transitory article thereof.

THIRD.-

Financial Technology Institutions that, prior to the entry into force of this modifying Resolution, hold authorization issued by the Commission in terms of what is established in Articles 15 or 15 Bis, as applicable, will remain valid until the date of their conclusion.

Respectfully,

Mexico City, June 25, 2026.- President of the National Banking and Securities Commission, Ángel Cabrera Mendoza.- Signature.

" ANNEX 21

FORMATS FOR THE SUBMISSION OF INFORMATION TO THE NATIONAL BANKING AND SECURITIES COMMISSION

Financial Technology Institutions must present the corresponding formats in accordance with what is established in these provisions, duly completed in their entirety, as follows:

INDEX

Legal Basis

Name of Format

Article 15

Request for authorization or extension of special accounting criteria to supervised financial entities when competent authorities issue declarations of emergency or natural disaster upon the occurrence of disturbing natural phenomena that generate effects on the economy and could cause an adverse impact on the solvency or liquidity of the entities and, if applicable, on the stability of the financial system.

Article 15 Bis

Request for authorization of special accounting records to supervised financial entities carrying out financial rehabilitation or corporate restructuring processes, aiming for their stability and correct functioning.

Request for authorization or extension of special accounting criteria to supervised financial entities when competent authorities issue declarations of emergency or natural disaster upon the occurrence of disturbing natural phenomena that generate effects on the economy and could cause an adverse impact on the solvency or liquidity of the entities and, if applicable, on the stability of the financial system

Request for authorization of special accounting records to supervised financial entities carrying out financial rehabilitation or corporate restructuring processes, aiming for their stability and correct functioning

---

In the document you are viewing, there may be text, characters, or objects that do not display correctly due to conversion to HTML format, so we recommend always taking the digitized image of the DOF or the PDF file of the edition as reference. The content, form, and scope of published documents are the strict responsibility of their issuer.

INQUIRY

BY DATE

Do Mo Tu We Th Fr Sa

INDICATORS

Exchange Rate and Rates as of 08/22/2026

UDIS

8.805261

See more

SURVEYS

Did you like the new look of the Official Gazette of the Federation website?

No

Yes

Official Gazette of the Federation

Río Amazonas No. 62, Col. Cuauhtémoc, C.P. 06500, Mexico City Tel. (55) 5093-3200, where you can access our service menu

Electronic address: dof.gob.mx

113

LEGAL NOTICE | SOME RIGHTS RESERVED © 2026