Resolution of Administrative Facilities for Taxpayers in the Sectors Identified for 2023

DOF: 03/03/2023

RESOLUTION of administrative facilities for taxpayers in the sectors identified therein for 2023

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.

Resolution of administrative facilities for taxpayers in the sectors identified therein for 2023.

Based on Articles 16 and 31 of the Organic Law of the Federal Public Administration; 33, fraction I, subsection g) of the Federal Tax Code; 14, fraction III of the Tax Administration Service Law, 8 of the Internal Regulations of the Tax Administration Service and 77 of the Regulations of the Value Added Tax Law, and

Considering

That the Income Tax Law establishes cash basis regimes, applicable to taxpayers in the primary and freight and passenger land transport sectors;

That the Tax Administration Service, based on the powers conferred upon it by the Congress of the Union to establish rules of a general nature, considers it necessary to grant, for the 2023 fiscal year, to the aforementioned taxpayers, administrative and verification facilities, in order to simplify the compliance with their tax obligations. Likewise, during the 2023 fiscal year, it will continue to publish brochures and hold workshops, with the aim that these taxpayers, through practical examples and precise situations, can learn about their tax obligations and how to comply with them;

That this decentralized body, through its guidance services, will inform and resolve the doubts raised by taxpayers in the sectors referred to in this Resolution, in accordance with the development of their activities, so that they can adequately comply with their tax obligations, and

That the attention to the operational characteristics of said taxpayers requires this body to issue the following:

RESOLUTION OF ADMINISTRATIVE FACILITIES FOR TAXPAYERS IN THE SECTORS IDENTIFIED THEREIN FOR 2023

Content

Title 1.

Primary Sector.

Title 2.

Federal Land Freight Transport Sector.

Title 3.

Interstate Land Passenger and Tourism Transport Sector.

Title 4.

Land Freight Transport of Materials and Land Urban and Suburban Passenger Transport Sector.

Glossary

For the purposes of this Resolution, the following terms are understood as:

A.

ADSC, the Decentralized Administrations of Taxpayer Services.

B.

CFDI, the digital fiscal receipt via Internet.

C.

CFF, the Federal Tax Code.

D.

CURP, the Unique Population Registry Key with 18 positions.

E.

IMSS, the Mexican Social Security Institute.

F.

ISR, the income tax.

G.

IVA, the value added tax.

H.

LIF, the Federal Revenue Law for the Fiscal Year 2023.

I.

RFC, the Federal Taxpayer Registry.

J.

RMF, the Fiscal Miscellaneous Resolution for 2023.

K.

SAT, the Tax Administration Service.

L.

UMA, the Measurement and Update Unit.

Preliminary Provision

This Resolution contains the administrative facilities applicable to taxpayers in each of the sectors identified in the Titles thereof.

Title 1. Primary Sector

Definition of livestock activities

1.1.

For the purposes of Articles 74 and 113-E, ninth and tenth paragraphs of the Income Tax Law, as applicable, taxpayers dedicated exclusively to livestock activities will consider as such those consisting in the breeding and fattening of cattle, poultry and animals, as well as the first sale of their products that have not been subject to industrial transformation.

The acquisition of the first sale of cattle referred to in the previous paragraph will also be considered a livestock activity, when the acquirers carry out exclusively cattle fattening activities, provided that the fattening process is carried out in a period greater than three months counted from the acquisition.

The provisions of this rule will in no case be applicable to taxpayers who are not owners of the cattle, poultry and animals referred to therein.

Verification facilities

1.2.

For the purposes of the Income Tax Law, taxpayers dedicated exclusively to agricultural, forestry, livestock or fishing activities, who comply with their tax obligations under the terms of Article 74 of the Income Tax Law, may deduct the sum of the expenditures they incur for the concept of labor of occasional farm workers, livestock feed and minor expenses, up to 10 percent of their total own income, without exceeding $800,000.00 (eight hundred thousand pesos 00/100 M.N.) during the fiscal year, provided that they comply, at least, with the following:

I.

That the expense has been effectively incurred in the fiscal year in question and is linked to the activity.

II.

That it has been recorded in their accounting by concept and in an accumulative manner during the fiscal year.

III.

That the expenses are supported with documentation containing at least the following information:

a)

Name, corporate name or business name and address, of the seller of the goods, the service provider or the occasional farm worker.

b)

Place and date of issuance.

c)

Quantity and class of merchandise, description of the service or type of occasional work.

d)

Unit price stated in numbers and total amount stated in numbers or letters.

In the event that the sum of the expenditures exceeds the percentage or amount cited in the first paragraph of this rule, the amount that can be deducted under this provision will be determined by maintaining the same percentage structure of each of them.

Each of the minor expenses referred to in the first paragraph of this rule may not exceed $5,000.00 (five thousand pesos 00/100 M.N.).

To determine the total amount of minor expenses subject to the verification facility referred to in this rule, the proportion that these expenses represent in the fiscal year in question, with respect to the sum of the total of their expenditures for the concept of labor of occasional farm workers, livestock feed and minor expenses, of the same fiscal year, must be considered, provided that this proportion is not greater than that determined in accordance with this rule for the immediately preceding fiscal year. In the event that the proportion of the fiscal year in question turns out to be greater, the proportion of the immediately preceding fiscal year will be considered.

The factor resulting from subtracting the unit from the lesser proportion referred to in the previous paragraph will be applied to the total amount of minor expenses determined in accordance with the previous paragraph.

The result obtained will be the maximum amount of minor expenses that can be deducted under the terms of this rule.

The amount of the deduction determined in accordance with the present rule, in the fiscal year in question, must be reduced by the amount obtained by subtracting from the total of the taxable income obtained in the year, the deductions authorized in accordance with the Income Tax Law, for which the facilities referred to in this Resolution do not apply, and up to the amount of the difference resulting from reducing the total amount of taxable income obtained in the year, the deductions authorized in accordance with the Income Tax Law for which the facilities referred to in this Resolution do not apply.

When the deductions authorized in accordance with the Income Tax Law for which the facilities referred to in this Resolution do not apply, are greater than the taxable income obtained in the year, no amount will be reduced for the concept of the deduction referred to in this rule.

Corporate taxpayers must report in the annual Income Tax return, the amount of the deduction that corresponds, in the field "Administrative facilities and deductible incentives" in the options "Deduction of minor expenses without fiscal requirements" and "Deduction of labor of occasional farm workers and livestock feed".

The deduction provided for in the first paragraph of this rule will not include expenses incurred by taxpayers for the acquisition of fuels to carry out their activity.

Semi-annual provisional payments and of the 2023 fiscal year

1.3.

For the purposes of Article 74 of the Income Tax Law, taxpayers who must comply with their tax obligations in accordance with the regime established in Title II, Chapter VIII of the aforementioned legislation, may opt to make semi-annual provisional payments of Income Tax, provided that the withholdings of this tax that they make on third parties and the corresponding VAT declarations, they pay and present within the same deadlines they make their provisional payments of Income Tax.

Corporations that for the 2023 fiscal year opt to make provisional payments and effect the payment of Income Tax withheld on third parties, as well as the presentation of the corresponding VAT declaration on a semi-annual basis, must present the notice of update of economic activities and tax obligations to the tax authorities no later than within thirty days following the entry into force of this Resolution, in terms of what is established in Article 30, fraction V of the Regulations of the Federal Tax Code and in the procedure form 71/CFF "Notice of update of economic activities and obligations", contained in Annex 1-A of the RMF. Taxpayers who for previous exercises had already presented the notice of option to present their provisional payments related to Income Tax and VAT on a semi-annual basis, will not have to present the corresponding notice until such time as they change the option chosen.

Corporations to determine the provisional payments of Income Tax for the 2023 fiscal year, instead of applying what is established in Article 74 of the Income Tax Law, may determine them by applying to the taxable income of the period in question, the profit coefficient that corresponds in terms of Article 14 of the aforementioned Law, considering the total of their income.

Once the option referred to in this rule has been exercised, it cannot be varied during the fiscal year that corresponds.

Withholding of Income Tax on occasional farm workers

1.4.

Taxpayers dedicated exclusively to agricultural, forestry, livestock or fishing activities, who comply with their tax obligations under the terms of Articles 74 and 113-E, ninth and tenth paragraphs of the Income Tax Law, as applicable, for the purposes of compliance with the obligations established in tax provisions regarding withholdings of Income Tax for payments made to their occasional farm workers, instead of applying the corresponding provisions for the payment of salaries, may pay 4 percent for the concept of withholdings of Income Tax, corresponding to payments effectively made for the concept of labor, provided that the payments made to each occasional farm worker do not exceed $625.00 (six hundred twenty-five pesos 00/100 M.N.)

in the geographic area of the Free Zone of the Northern Border defined in accordance with the Resolutive First of the Resolution of the H. Council of Representatives of the National Commission of Minimum Wages that sets the general and professional minimum wages that will govern from January 1, 2023, published in the Official Gazette of the Federation on December 7, 2022, and of $415.00 (four hundred fifteen pesos 00/100 M.N.)

in the rest of the country, in which case, they must prepare and present by February 15, 2024, a notice containing an individualized list of said workers indicating the amount of the amounts paid to them in the previous exercise, as well as the tax withheld, in terms of the procedure form 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 Income Tax withholdings" contained in Annex 1-A of the RMF, in addition, they must issue the CFDI and its complement for the corresponding payroll concept.

The taxpayers referred to in this rule, who for their occasional farm workers have adhered to the "Decree by which fiscal benefits are granted to employers and occasional farm workers", published in the Official Gazette of the Federation on July 24, 2007 and modified through the various published in the same official dissemination organ on January 24 and December 30, 2008; December 28, 2010; December 20, 2012; December 30, 2013; December 29, 2014; December 29, 2016; December 31, 2018; December 30, 2020 and December 20, 2022, instead of applying what is established in the first paragraph of this rule, may consider the base salary for contribution that they manifest to pay the employer-employee quotas to the IMSS in terms of the aforementioned Decree for the 2023 exercise, to determine the withholding referred to in the previous paragraph.

With respect to payments made to workers other than those indicated in this rule, the provisions of the Income Tax Law will apply.

Distributor settlements

1.5.

When taxpayers dedicated exclusively to agricultural, forestry, livestock or fishing activities, who comply with their tax obligations under the terms of Article 74 of the Income Tax Law, operate through distributors resident abroad without a permanent establishment in Mexico or credit unions in the country, the settlements obtained from said distributors will serve as sales vouchers, provided that the aforementioned taxpayers issue the fiscal receipt or the corresponding CFDI, as applicable. The producer on whose behalf the distributor carries out the corresponding operations must keep a copy of the settlement as part of their accounting.

When such a settlement records expenses incurred by the distributor, on behalf of the taxpayer, it will serve as a fiscal voucher for such expenditures, provided that these are considered as deductions and comply with the deductibility requirements, established in the applicable tax provisions for such expenditures. The only expenses that will be deductible under this paragraph are those recorded in said settlement.

In settlements issued by distributors resident abroad, in substitution of the data related to the RFC, the data corresponding to the name, corporate name or business name, tax address and, if applicable, tax identification number must be recorded.

When the distributor resident in national territory incurs expenses on behalf of the taxpayer, they may issue the CFDI with the key in the RFC of the latter, in order to be considered as deductions, provided that they comply with the requirements established in the applicable tax provisions for such expenditures; when opting for what is established in this paragraph, the only expenses that will be deductible are those that appear in said CFDI. In the case of payments made abroad, the vouchers must meet the requirements indicated in rule 2.7.1.14. of the RMF.

Obligations of exempt agrarian legal entities from Income Tax

1.6.

For the purposes of Article 74 of the Income Tax Law, regarding agrarian legal entities that must comply with their tax obligations in accordance with the regime established in Title II, Chapter VIII of the aforementioned legislation, whose income in the fiscal year does not exceed 20 times the annual value of the UMA for each of their members, without exceeding in their entirety 200 times the annual value of the UMA, will not be obligated to present provisional payment declarations nor annual Income Tax for their own income from their activity, including information declarations for which no payment is made, as well as those corresponding to VAT.

Regarding ejidos and communities, the limit of 200 times the annual value of the UMA will not be applicable.

The facility provided for in the previous paragraph will not be applicable to taxpayers whose income exceeds the limits indicated, so they must present all the corresponding declarations for the exercise in question.

Option of facilities for corporations that do not carry out activities on behalf of their members

1.7.

Corporations dedicated exclusively to agricultural, forestry, livestock or fishing activities, that do not carry out business activities on behalf of their members, may apply the facilities referred to in the previous rules, provided that they pay tax in the Regime of Agricultural, Livestock, Forestry and Fishing Activities referred to in Title II, Chapter VIII of the Income Tax Law.

No obligation to pay by nominative check, cards or electronic wallets

1.8.

Individual or corporate persons who make payments of expenditures to taxpayers dedicated exclusively to agricultural, forestry, livestock or fishing activities, whose amount does not exceed $5,000.00 (five thousand pesos 00/100 M.N.) to the same person in the same calendar month, will be exempt from the obligation to pay them with the taxpayer's nominative check; credit, debit or service card, or through electronic wallets authorized for this purpose by the SAT.

Acquisition of fuels

1.9.

Taxpayers dedicated exclusively to agricultural, forestry, livestock or fishing activities, who comply with their tax obligations under the terms of Articles 74 and 113-E, ninth and tenth paragraphs of the Income Tax Law, as applicable, will consider fulfilled the obligation referred to in Article 27, fraction III, second paragraph of the Income Tax Law, when payments for fuel consumption are made with means other than the taxpayer's nominative check; credit, debit or service card, or electronic wallets authorized by the SAT, provided that these do not exceed 15 percent of the total payments made for fuel consumption to carry out their activity, and in the fiscal receipt the information of the valid permit, issued in terms of the Hydrocarbons Law to the fuel provider and that, if applicable, said permit is not suspended at the time of issuance of the fiscal receipt.

Value added tax

1.10.

For the purposes of Article 75 of the Income Tax Law, corporations dedicated exclusively to agricultural, livestock, forestry or fishing activities, who comply with their obligations under the terms of Article 74 of the aforementioned law, may comply with tax obligations regarding VAT on behalf of each of their members, applying what is established in the VAT Law.

Likewise, they must issue the settlement to their members through a CFDI of withholdings and payment information, with the following requirements:

I.

Corporate name or business name, tax address and key in the RFC of the corporation, as well as the consecutive folio number.

II.

Place and date of issuance.

III.

Name of the member to whom it is issued, their key in the RFC or, if applicable, the CURP, location of their business or address and signature of the same or of the person receiving the document.

IV.

Global description of the concepts of income, deductions and, if applicable, taxes and withholdings, that correspond to the member in question.

The corporations referred to in this rule must issue the CFDI of withholdings and payment information, to which the "Settlement Complement", published by the SAT on its Internet portal, must be incorporated. In said CFDI, in addition, they must record the information corresponding to the value of activities, the VAT that is passed on, the one that has been passed on to them, as well as, if applicable, the paid on importation.

Corporations that comply with tax obligations on behalf of their members, will present the corresponding VAT declarations globally for their operations and those of their members, for the business activities carried out through the corporation.

Income of the corporation

1.11.

In terms of Article 74, thirteenth paragraph of the Income Tax Law, societies or associations of producers, as well as other corporations, that are dedicated exclusively to agricultural, livestock, forestry or fishing activities, constituted exclusively by individual partner or associate members, and that the income of the corporation in the year, per partner, does not exceed 423 times the annual value of the UMA, without exceeding in its entirety 4,230 times the annual value of the UMA, may reduce the tax determined in accordance with the aforementioned Article 74, by 30 percent.

Information with VAT suppliers

1.12.

For the purposes of the obligation referred to in Article 32, fraction VIII of the VAT Law, the information may be presented in the same deadlines in which they make the provisional payments of Income Tax. Regarding corporations referred to in Article 74 of the Income Tax Law that comply with tax obligations on behalf of their members, they will present the information referred to in this rule globally for their operations and those of their members, for the business activities carried out through the corporation.

Credit of fiscal incentives

1.13.

Taxpayers dedicated exclusively to agricultural, forestry, livestock or fishing activities, who comply with their tax obligations under the terms of Article 74 of the Income Tax Law, who obtain in the fiscal year total annual income for the purposes of Income Tax less than 60 million pesos, may effect the credit of the fiscal incentive that corresponds to them in accordance with what is established in Article 16, section A, fraction II, last paragraph of the LIF, against the own Income Tax caused in the year that the taxpayer has, corresponding to the same year in which fuel is imported or acquired, or against the withholdings of Income Tax made to third parties in the same year.

The taxpayers mentioned in the previous paragraph may opt to apply the credit of the incentive mentioned against the provisional payments of Income Tax of the year, provided that the provisional payments credited in the year declaration do not consider the amounts of the mentioned fiscal incentive that they have credited in said provisional payments. The facilities

administrative facilities referred to in this rule will not be applicable to taxpayers who

request the refund referred to in Article 16, Section A, Fraction III of the LIF.

Taxpayers will consider as taxable income for ISR purposes the stimulus

referenced in this rule at the moment they effectively credit it.

For the purposes of Article 16, Section A, Fraction I, first paragraph of the LIF, when the total annual income obtained by the taxpayers referred to in the first paragraph of this rule is equal to or exceeds at any time during the fiscal year 60 million pesos, they will cease to apply from the beginning of the fiscal year the credit of the fiscal stimulus referred to in this rule, for which they must file complementary returns for previous months and, if applicable, pay the difference of the tax not covered with its respective update and surcharges.

The resulting tax will be updated for the period from the month in which the return in which the fiscal stimulus was applied was filed until the month in which the corresponding payment is made, in accordance with Article 17-A of the CFF; in addition, the taxpayer must cover the surcharges for the same period in accordance with Article 21 of the Code cited.

Taxpayers who begin activities may apply what is provided in the first and second paragraphs of this rule, when they estimate that their total annual income for the fiscal year will not exceed the amount established in Article 16, Section A, Fraction I, first paragraph of the LIF. When in the initial fiscal year they carry out operations for a period of less than twelve months, to determine the amount cited, they will divide the income obtained by the number of days that the period comprises and the result will be multiplied by 365 days. If the amount obtained is equal to or exceeds the amount referred to, the facility of the first and second paragraphs of this rule will cease to apply from the beginning of the fiscal year and the provisions of the third paragraph of the same will apply.

Notice of application of the fiscal stimulus

1.14.

For the purposes of Article 25 of the CFF and rule 1.13. of this Resolution, the taxpayers who apply the fiscal stimuli established in Article 16, Section A, Fractions I and II, numeral 2 of the LIF, will only have to present the notice referred to in the cited Article 25, when they apply this stimulus for the first time in the return for provisional payment, final or in the annual return, as appropriate, within fifteen days following the filing of the first return in which the stimulus is applied, in accordance with the procedure form 4/LIF "Notice by which a fiscal stimulus is granted to persons who carry out business activities and who, to determine their profit, may deduct diesel or biodiesel and its mixtures that they acquire or import for final consumption, provided that they are used exclusively as fuel in machinery in general", contained in Annex 1-A of the RMF.

Notice of partners, shareholders, associates and others

1.15.

For the purposes of Article 27, Sections A, Fraction II and B, Fraction VI of the CFF, legal persons dedicated exclusively to agricultural, livestock, forestry or fishing activities, that comply with their tax obligations in accordance with Article 74 of the ISR Law, will be exempt from presenting the notice before the RFC in which they inform the name and the RFC key of partners, shareholders, associates and other persons, whatever the name with which they are designated, that hold such status in accordance with their statutes or legislation under which they are constituted, except when the tax authority requires their presentation.

Option for partners or members of fishing or forestry production cooperatives

1.16.

Natural persons who are partners of production cooperatives dedicated exclusively to fishing or forestry activities that have a concession or permit from the Federal Government to exploit marine or forestry resources, may opt for the exemption of $900,000.00 (nine hundred thousand pesos 00/100 M.N.) referred to in Article 113-E, ninth paragraph of the ISR Law, through said cooperative societies, considering for said amount the total of the income they receive from the aforementioned activities effectively collected in the fiscal year, provided that all partners of the cooperative society in question exercise the aforementioned option and said societies comply with the following requirements:

I.

They are composed exclusively of natural persons.

II.

They do not apply the exemption established in Article 74, eleventh paragraph of the ISR Law for each of their partners.

III.

Calculate and pay the ISR corresponding to the yields and advances that are distributed in the fiscal year in accordance with the provisions of Articles 94 and 96 of the ISR Law, for the income that exceeds $900,000.00 (nine hundred thousand pesos 00/100 M.N.) per each of their partners.

IV.

Submit by July 1, 2023 at the latest, the updated list of partners, entering the SAT Portal, and complete the form in accordance with procedure form 295/CFF "Request for modification or incorporation of partners, shareholders, associates and other persons who form part of the organizational structure of a legal person, as well as those who have control, significant influence or command power", contained in Annex 1-A of the RMF.

In the event that during the fiscal year, the society registers changes in the information of its partners, it must carry out the corresponding update through the procedure described in the previous paragraph, within thirty business days following the one in which the modification or incorporation of partners took place, otherwise, it will be understood that the cooperative society and its partners cease to apply what is provided in this rule and must be, once the stated period has elapsed, subject to the provisions of Article 74 of the ISR Law and other applicable provisions.

V.

Provide through the SAT Portal, via a request in "My Portal" through a case of "Service or requests", selecting the option "SOC COOP PES O SILVI INCOME", an Excel file (*XLSX), containing a monthly accumulated report of the income received by each partner in each of the months of the fiscal year. This report will be submitted, by the 17th day of the month immediately following the one to which the income corresponds.

Title 2. Federal Land Cargo Transport Sector

Withholding of ISR for operators, macheteros and handlers

2.1.

Taxpayers, natural and legal persons, dedicated exclusively to federal land cargo transport, who are taxed in accordance with Title II, Chapter VII or Title IV, Chapter II, Section I of the ISR Law, as appropriate, for the purposes of compliance with tax obligations regarding ISR withholdings for payments made to their employees, instead of applying the corresponding provisions for the payment of salaries, may pay 7.5 percent as ISR withholdings, corresponding to payments effectively made to operators, macheteros and handlers, taking as reference the base salary used for the calculation of contributions by said workers to the IMSS, in accordance with applicable regulations, in which case, they must prepare and deliver by February 15, 2024 at the latest, an individualized list of said personnel in which the amount of the amounts paid to them in the period in question is indicated, in the terms in which it is prepared for the purposes of the contributions they make to the IMSS in accordance with procedure form 91/ISR "Notice presented by taxpayers dedicated to the activity of federal land cargo transport who exercise the option to pay 7.5 percent as withholdings of ISR", contained in Annex 1-A of the RMF, in addition to issuing the CFDI and its complement for payroll purposes corresponding.

With regard to payments made to workers other than those indicated in this rule, the provisions of the ISR Law will apply.

The provisions of this rule will be applicable, provided that the taxpayers referred to in the first paragraph of this rule do not predominantly provide their services to another legal person resident in the country or abroad, that is considered a related party in the terms of the ISR Law.

Verification facilities

2.2.

For the purposes of the ISR Law, taxpayers, natural and legal persons, dedicated exclusively to federal land cargo transport, who are taxed in accordance with Title II, Chapter VII or Title IV, Chapter II, Section I of the ISR Law, may deduct up to equivalent to 8 percent of their own income from their activity, without exceeding $1,000,000.00 (one million pesos 00/100 M.N.) during the fiscal year, without documentation that meets fiscal requirements, provided that:

I.

The expense has been effectively incurred in the fiscal year in question and is linked to the activity.

II.

The expenditure for which the facility is applied is registered in their accounting by concept and in an accumulated manner during the fiscal year.

III.

Make the payment for the annual ISR on the amount that has been deducted for this concept at a rate of 16 percent. The annual tax paid on said amount will be considered definitive and will not be creditable or deductible for tax purposes. In the case of coordinators or legal persons who are taxed on behalf of their members, they will make the payment of said tax on behalf of the same.

IV.

Taxpayers who opt for the deduction referred to in this rule must make provisional payments on account of the annual tax referred to in the previous fraction, which will be determined considering the deduction made in the accumulated payment period of the fiscal year in question, applying a rate of 16 percent, being able to credit the provisional payments of the same fiscal year made previously for the same concept. These provisional payments will be made through the ISR returns natural persons, business and professional activity or ISR legal persons, regime of the coordinators, own tax or of their members respectively, by the 17th day at the latest of the month following that for which the deduction is made, or that which corresponds in accordance with Article 5.1., of the Decree that compiles various fiscal benefits and establishes measures of administrative simplification, published in the Official Journal of the Federations on December 26, 2013.

The amount of the deduction determined in accordance with the present rule, in the fiscal year in question, will be reduced by the amount obtained by subtracting from the total of the taxable income obtained in the fiscal year, the deductions authorized in accordance with the ISR Law for which the facilities referred to in this Resolution are not applied and up to the amount of the difference that results from reducing the total amount of the taxable income obtained in the fiscal year, the deductions authorized in accordance with the ISR Law for which the facilities referred to in this Resolution are not applied.

When the deductions authorized in accordance with the ISR Law for which the facilities referred to in this Resolution are not applied, are greater than the taxable income obtained in the fiscal year, no amount will be reduced for the concept of the deduction referred to in this rule.

The taxpayers referred to in the first paragraph of this rule must report in the annual ISR return, the amount of the corresponding deduction, in the field "Administrative facilities and deductible stimuli" in the option "Deduction equivalent up to 8% of own income without documentation that meets fiscal requirements for taxpayers dedicated exclusively to land cargo transport".

The provisions of this rule will not be applicable to expenses incurred by taxpayers for the concept of acquisition of fuels to carry out their activity.

Joint liability of coordinators

2.3.

The coordinators who opt to apply the facilities referred to in rules 2.1. and 2.2. of this Resolution, in the event that their members opt to be taxed individually, will be jointly liable only for the income, deductions, taxes and withholdings that they have recorded in the assessment issued to the member in question, having to deliver to the tax authority annually the information of the income, deductions, taxes and withholdings, that they have recorded in the aforementioned assessment for each of their members who opt for taxation individually.

Master accounts

2.4.

Natural persons with permits for federal land cargo transport who constitute transport companies, may open and use for making the corresponding expenditures for the activities of said companies, dynamic or corporate master accounts in the name of any of the natural persons with permits who are members of the legal person in question, provided that the movements made in said accounts coincide with the records made in the accounting of the company and with the assessment issued to the natural persons with permits.

Concept of coordinator

2.5.

For the purposes of Articles 72 and 73 of the ISR Law, taxpayers dedicated to the activity of federal land cargo transport, will consider as a coordinator any legal person dedicated exclusively to the service of federal land cargo transport, that groups and integrates with other natural persons and similar legal persons and complementary, constituted to provide services required by the common activity of federal land cargo transport. These elements integrate an economic unit with common interests and participate jointly and in various proportions not identifiable, with the following purposes:

I.

Coordinate and agree on the services that are provided jointly, including companies that provide services or own real estate, dedicated to the activity of federal land cargo transport. In the case of terminals or stops for land cargo transport that are not members of any coordinator, they may be taxed in Title II, Chapter VII of the ISR Law, provided that they are composed of companies dedicated to federal land cargo transport and provide their services predominantly to federal land cargo transport companies and said terminals or stops do not apply the facilities contained in rules 2.1., 2.2. and 2.9. of this Resolution.

II.

Comply with tax obligations on behalf of each of its members globally.

III.

Have a policy manual for the application of common expenses and their allocation to each of its members, which they must have available to the tax authorities when requested.

Donations to decentralized public bodies of the Federal Government

2.6.

For the purposes of the ISR Law, taxpayers, natural and legal persons, dedicated exclusively to federal land cargo transport, who are taxed in accordance with Title II, Chapter VII or Title IV, Chapter II, Section I of the ISR Law, may consider as deductible for the purposes of said tax, the donations they make to decentralized public bodies of the Federal Government, provided that they comply with the requirements established by said Law and that they are projects destined exclusively to productive investments and infrastructure creation, to operate in the federal land cargo transport activity.

Alienation of shares issued by companies dedicated to federal land cargo transport

2.7.

In the case of alienation of shares issued by legal persons dedicated to the activity of federal land cargo transport who are taxed in the Regime of Coordinators of Title II, Chapter VII of the ISR Law, that are alienated by persons dedicated exclusively to the activity of federal land cargo transport, the acquirer of the same is exempt from the obligation to make the withholding of 20 percent referred to in Article 126, fourth paragraph of the ISR Law, provided that the alienator of the shares accumulates to the income own to the federal land cargo transport activity, the profit determined by such alienation, in the terms of Articles 22, 23, 72, fourth paragraph and 126 of the cited Law.

For the purposes of the previous paragraph, the member of the coordinator who alienates the shares or, if applicable, the coordinator through which he complies with his tax obligations, must present a report on the alienation of shares by a registered public accountant, in accordance with what is established in rule 2.10.1. of the RMF.

Notice of option to be taxed through a coordinator

2.8.

For the purposes of Article 72, Fraction II, fourth paragraph of the ISR Law, those who opt for pay the ISR through a coordinator or several coordinators of federal land cargo transport of which they are members, must present, in addition to the notice of option, the notice of update of economic activities and obligations before the tax authorities and inform in writing to the coordinator of which they are members, that they will exercise this option and that they presented the notice of update before the RFC, by the latest within thirty days following the entry into force of this Resolution, in the terms of what is established in Article 30, Fraction V of the CFF Regulations and in procedure form 71/CFF "Notice of update of economic activities and obligations", contained in Annex 1-A of the RMF.

Taxpayers who for previous fiscal years had presented their notice of option to taxation through a coordinator and of update of economic activities and obligations, to which this rule refers, will not have to present the corresponding notice until such time as their activities are modified, the chosen option does not change, or they do not have the right to change it in the terms of the ISR Law itself.

Acquisition of fuels

2.9.

Taxpayers, natural and legal persons, dedicated exclusively to federal land cargo transport, who are taxed in accordance with Title II, Chapter VII or Title IV, Chapter II, Section I of the ISR Law, will consider fulfilled the obligation referred to in Article 27, Fraction III, second paragraph of the ISR Law, when payments for fuel consumption are made with means other than named checks from the taxpayer's account; credit card, debit or service cards, or electronic wallets authorized by the SAT, provided that these do not exceed 15 percent of the total payments made for fuel consumption to carry out their activity, and in the fiscal receipt the information of the valid permit is recorded, issued in accordance with the Hydrocarbons Law to the fuel supplier and that, if applicable, said permit is not suspended at the time of issuance of the fiscal receipt.

Value Added Tax

2.10.

For the purposes of Article 72 of the ISR Law, coordinators who comply with their obligations in the terms of Title II, Chapter VII of the cited law, may comply with the tax obligations in matters of VAT on behalf of each of its members, applying for this purpose what is provided in the VAT Law.

Likewise, they must issue the assessment to their members through a CFDI of withholdings and payment information, with the following requirements:

I.

Name or corporate name, tax address and RFC key, of the legal person, as well as the consecutive folio number.

II.

Place and date of issuance.

III.

Name of the member to whom it is issued, their RFC key or, if applicable, the CURP, location of their business or address and signature of the same or of whoever receives the document.

IV.

Global description of the concepts of income, deductions and, if applicable, of the taxes and withholdings, that correspond to the member in question.

Coordinators must issue the CFDI of withholdings and payment information, to which the "Assessment Complement" must be incorporated, which the SAT publishes on its Internet Portal. In said CFDI, in addition, they must record the information corresponding to the value of activities, the VAT that is transferred, the one that has been transferred to them, as well as, if applicable, the paid in importation.

For the purposes of this rule, those who opt to pay VAT through a coordinator or several coordinators of federal land cargo transport of which they are members, will manifest to the RFC in their registration or notice of update of economic activities and obligations, as appropriate, that they will carry out their activities "As members of a Coordinator that will pay its taxes" and will inform in writing to the coordinator of which they are members that they will exercise this option, indicating in the same the folio and the date of the procedure presented before the tax authority.

For the purposes of what is established in the previous paragraph, taxpayers who are registered in the RFC on the date of entry into force of this rule, will have up to thirty days following said date to present their notice of update of economic activities and obligations in the terms of what is established in Article 30, Fraction V of the CFF Regulations and in procedure form 71/CFF "Notice of update of economic activities and obligations", contained in Annex 1-A of the RMF; likewise, within the stated period they must inform to the coordinator of which they are members that they exercise this option.

Coordinators dedicated to federal land cargo transport who comply with the tax obligations on behalf of their members, will present the declarations corresponding to VAT globally for their operations and those of their members, for the business activities that are carried out through the coordinator.

Information with VAT suppliers

2.11.

For the purposes of the obligation referred to in Article 32, Fraction VIII of the VAT Law, regarding coordinators of federal land cargo transport who comply with the tax obligations on behalf of their members, they will present the information globally for

their operations and those of their members, for the business activities carried out through the coordinator.

Accreditation of tax incentives

2.12.

Taxpayers, both individuals and corporations, dedicated exclusively to federal land freight transport, who are taxed under the terms of Title II, Chapter VII or Title IV, Chapter II, Section I, of the Income Tax Law (Ley del ISR), as applicable, may credit the tax incentive corresponding to them in accordance with the provisions of Article 16, Section A, Fraction IV, third paragraph of the Income Tax Law (Ley de Impuesto al Fondo - LIF), against the own ISR caused in the same fiscal year in which the fuel is imported or acquired; against the provisional payments referred to in Rule 2.2., Fraction IV; against the annual ISR referred to in Fraction III of the aforementioned Rule 2.2. of this Resolution, or against the ISR withholdings made to third parties in the same fiscal year.

The taxpayers referred to in the previous paragraph, who obtain in the fiscal year total annual income for ISR purposes of less than 300 million pesos, in accordance with the provisions of Article 16, Section A, Fraction V, second paragraph of the LIF, may credit the tax incentive referred to in said provision, against the own ISR caused in the same fiscal year in which expenses for the use of toll road infrastructure are incurred; against the provisional payments referred to in Rule 2.2., Fraction IV, or against the annual ISR referred to in Fraction III of the aforementioned Rule 2.2. of this Resolution.

The taxpayers referred to in this rule may opt to apply the accreditation of the mentioned incentives against the provisional ISR payments of the fiscal year, calculated in accordance with the provisions of the relevant Law, provided that the provisional payments credited in the annual declaration do not consider the amounts of the mentioned tax incentives that they have credited in said provisional payments.

The accreditation of the mentioned incentives may be applied against the provisional payments for the annual ISR referred to in Fraction III of Rule 2.2. of this Resolution, calculated in accordance with the provisions of Fraction IV of the same provision, provided that the provisional payments credited in the declaration of the aforementioned annual ISR do not consider the amounts of the mentioned tax incentives that they have credited against said provisional payments.

Taxpayers will consider as taxable income for ISR purposes the incentives referred to in this rule at the moment they effectively credit them.

For the purposes of Article 16, Section A, Fraction V, first paragraph of the LIF, when the total annual income obtained by the taxpayers referred to in the second paragraph of this rule is equal to or exceeds at any time during the fiscal year 300 million pesos, they shall cease to apply from the beginning of the fiscal year the accreditation of the tax incentive referred to in Article 16, Section A, Fraction V, first paragraph of the LIF; therefore, they must file complementary declarations for the previous months and, if applicable, pay the difference of the tax not covered with its respective update and corresponding surcharges. The resulting tax will be updated for the period from the month in which the declaration in which the tax incentive was applied was filed until the month in which the corresponding payment is made, in accordance with Article 17-A of the Federal Tax Code (CFF); additionally, the taxpayer must cover surcharges for the same period in accordance with Article 21 of the cited Code.

Taxpayers who begin activities may apply the provisions of the third paragraph of this rule, regarding the tax incentive referred to in Article 16, Section A, Fraction V, first paragraph of the LIF, when they estimate that their total annual income for the fiscal year will not exceed the amount established in the cited provision. When they carry out operations for a period of less than twelve months in the initial fiscal year, to determine the cited amount, they will divide the income obtained by the number of days comprising the period and multiply the result by 365 days. If the amount obtained is equal to or exceeds the referred amount, the facility referred to in this rule shall cease to apply from the beginning of the fiscal year and the provisions of the previous paragraph shall apply.

Notice of application of the tax incentive

2.13.

For the purposes of Article 25 of the CFF and Rule 2.12. of this Resolution, taxpayers who apply the incentive referred to in Article 16, Section A, Fraction IV of the LIF, shall only present the notice referred to in the cited Article 25, when they apply said incentive for the first time in the provisional payment declaration, final declaration, or annual declaration, as applicable, within fifteen days following the presentation of the declaration in which the incentive is applied, in accordance with the procedure form 3/LIF "Notice presented by taxpayers manifesting the application of a tax incentive granted to those who acquire or import diesel or biodiesel and their mixtures for final consumption and which is for automotive use in vehicles destined exclusively for public and private passenger or freight transport", contained in Annex 1-A of the RMF.

Title 3. Sector of Federal Land Passenger and Tourism Transport

Verification of expenditures

3.1.

For the purposes of Articles 72, Fraction II, fourth paragraph and 73 of the Income Tax Law, the persons referred to in the following fractions may consider deductible the expenditures made during the fiscal year, corresponding to the vehicle or vehicles they administer, provided they meet the requirements established by tax provisions for this purpose:

I. Individuals and corporations dedicated exclusively to federal land passenger and tourism transport who have opted to pay the tax individually.

II. Individuals dedicated exclusively to federal land passenger and tourism transport who have opted to pay the tax through the coordinators of which they are members.

III. Corporations dedicated exclusively to federal land passenger and tourism transport who fulfill their tax obligations through coordinators.

The foregoing is applicable even when the fiscal receipt for the same is in the name of the coordinator, according to the option chosen by the taxpayer to comply with their tax obligations.

Withholding of ISR for operators, collectors, mechanics, and teachers

3.2.

Taxpayers, both individuals and corporations, dedicated exclusively to federal land passenger and tourism transport, who are taxed under the terms of Title II, Chapter VII or Title IV, Chapter II, Section I, of the Income Tax Law, as applicable, for the purposes of complying with tax obligations regarding ISR withholdings for payments made to their workers, instead of applying the corresponding provisions for salary payments, may pay 7.5 percent for the concept of ISR withholdings, corresponding to the payments effectively made to operators, collectors, mechanics, and teachers, taking as reference the base salary for affiliation used to calculate the contributions of said workers to the Mexican Social Security Institute (IMSS), in accordance with applicable regulations; in which case, they must prepare and deliver by February 15, 2024 at the latest, an individualized list of said personnel indicating the amount of the quantities paid to them in the period in question, in the terms in which it is prepared for the purposes of the contributions made to the IMSS, in accordance with procedure form 94/ISR "Notice presented by taxpayers dedicated to the activity of federal land passenger and tourism transport who exercise the option to pay 7.5 percent for the concept of ISR withholdings", contained in Annex 1-A of the RMF, in addition to issuing the CFDI and its complement for the corresponding payroll concept.

Regarding payments made to workers other than those indicated in this rule, the provisions of the Income Tax Law shall apply.

The provisions of this rule shall be applicable to individuals, corporations, or coordinators, dedicated exclusively to federal land passenger and tourism transport, provided they do not predominantly provide their services to another corporation resident in the country or abroad, which is considered a related party in the terms of the Income Tax Law.

Verification facilities

3.3.

For the purposes of the Income Tax Law, taxpayer individuals and corporations, dedicated exclusively to federal land passenger and tourism transport, who are taxed under the terms of Title II, Chapter VII or Title IV, Chapter II, Section I of the Income Tax Law, may deduct up to the equivalent of 8 percent of their own income from their activity, not exceeding $1,000,000.00 (one million pesos 00/100 M.N.) during the fiscal year, without documentation meeting fiscal requirements, provided that:

I. The expense has been effectively made in the fiscal year in question and is linked to the activity.

II. The expenditure for which the facility is applied is registered in their accounting by concept and in an accumulated manner during the fiscal year.

III. They make the payment for the concept of annual ISR on the amount that has been deducted for this concept at a rate of 16 percent. The annual tax paid on said amount will be considered definitive and will not be creditable or deductible for tax purposes. In the case of coordinators or corporations that are taxed on behalf of their members, they will make the payment of said tax on behalf of the same.

IV. Taxpayers who opt for the deduction referred to in this rule must make provisional payments for the annual tax referred to in the previous fraction, which will be determined considering the deduction made in the accumulated payment period of the fiscal year in question, applying a rate of 16 percent, being able to credit the provisional payments of the same fiscal year made previously for the same concept. These provisional payments will be paid through the ISR declarations for individuals, business and professional activity, or ISR for corporations, coordinator regime, own tax, respectively, or their members, by the 17th day of the month following that in which the deduction was made, or that corresponding in accordance with Article 5.1. of the Decree that compiles various tax benefits and establishes measures for administrative simplification, published in the Official Gazette of the Federation on December 26, 2013.

The amount of the deduction determined in accordance with the present rule, in the fiscal year in question, must be reduced by the amount obtained by subtracting from the total of the taxable income obtained in the fiscal year, the deductions authorized in accordance with the Income Tax Law for which the facilities referred to in this Resolution do not apply, and up to the amount of the difference resulting from reducing the total amount of taxable income obtained in the fiscal year, the deductions authorized in accordance with the Income Tax Law for which the facilities referred to in this Resolution do not apply.

When the deductions authorized in accordance with the Income Tax Law for which the facilities referred to in this Resolution do not apply are greater than the taxable income obtained in the fiscal year, no amount will be reduced for the concept of the deduction referred to in this rule.

The taxpayers referred to in the first paragraph of this rule must report in the annual ISR declaration, the amount of the corresponding deduction, in the field "Administrative facilities and deductible incentives" in the option "Deduction equivalent up to 8% of own income without documentation meeting fiscal requirements for taxpayers dedicated exclusively to land transport".

The provisions of this rule will not be applicable to expenses incurred by taxpayers for the acquisition of fuels to carry out their activity.

Concept of coordinator

3.4.

For the purposes of the provisions in Articles 72 and 73 of the Income Tax Law, taxpayers dedicated to the activity of land passenger and tourism transport, will consider as a coordinator any corporation dedicated exclusively to the service of land passenger and tourism transport, which groups and integrates with other similar and complementary individuals and corporations, constituted to provide services required by the common activity of land passenger and tourism transport. These elements integrate an economic unit with common interests and participate jointly and in various unidentifiable proportions, with the following purposes:

I. Coordinate and agree on the services provided jointly, including companies that provide services or own real estate, dedicated to the activity of land passenger and tourism transport. Regarding trucking centers or bus terminals that are not members of any coordinator, they may be taxed under Title II, Chapter VII of the Income Tax Law, provided they are integrated by companies dedicated to land passenger and tourism transport and predominantly provide their services to land passenger and tourism transport companies, and that said trucking centers or bus terminals do not apply the facilities contained in Rules 3.2., 3.3. and 3.12. of this Resolution.

II. Administer the funds authorized to them in accordance with the Resolution on Administrative Facilities in the Simplified Regime valid until December 31, 2001.

III. Fulfill tax obligations on behalf of each of their members globally.

IV. Have a policy manual for the application of common expenses and their proration to each of their members, which they must have available to tax authorities when requested.

Joint liability of coordinators

3.5.

Coordinators who opt to apply the facilities referred to in Rules 3.1., 3.2., 3.3. and 3.4. of this Resolution, in the case that their members opt to be taxed individually, will be jointly liable only for the income, deductions, taxes, and withholdings, that they have recorded in the assessment issued to the member in question, and must deliver to the tax authority annually the information of the income, deductions, taxes, and withholdings, that they have recorded in the cited assessment for each of their members who opt to be taxed individually.

Courier services

3.6.

For the purposes of Article 29 of the CFF, taxpayer individuals and corporations, as well as coordinators, dedicated exclusively to federal land passenger and tourism transport, who are taxed under the terms of Title II, Chapter VII or Title IV, Chapter II, Section I of the Income Tax Law, who provide courier services, may abstain from accompanying the merchandise in transport, the import entry, the shipping or dispatch note, provided that the obligation to accompany the respective shipping guide is fulfilled and they issue the CFDI with the Carta Porte complement in cases where applicable in accordance with applicable legislation.

Shipping guides without chronological order

3.7.

Taxpayer individuals and corporations dedicated exclusively to federal land passenger and tourism transport, who are taxed under the terms of Title II, Chapter VII or Title IV, Chapter II, Section I of the Income Tax Law, may use a consecutive numbering in the shipping guides issued by their shipping areas simultaneously in all their branches, without having the obligation that the numbering be used in strict chronological order, provided that a control by delivery date and number of shipping guides delivered to each of the branches is maintained, which allows determining the income of each of them, as well as the numbering of the shipping guides pending to be used.

In the shipping guides issued by the branches of the taxpayers referred to in this rule, they may abstain from using series for each branch, as well as from noting the address of the establishment that issues it, and must note, in the latter case, the fiscal address of the head office.

Fiscal address indicated on receipts or tickets

3.8.

For the purposes of the provisions of Article 29-A, Fraction I of the CFF, taxpayer individuals and corporations dedicated exclusively to federal land passenger and tourism transport, who are taxed under the terms of Title II, Chapter VII or Title IV, Chapter II, Section I of the Income Tax Law, may note in the CFDI or in the tickets they issue as their fiscal address that corresponding to the head office, instead of indicating the fiscal address of the location or establishment where said receipts are issued.

Alienation of shares issued by companies dedicated to federal land passenger and tourism transport

3.9.

In the case of alienation of shares issued specifically by corporations dedicated exclusively to the activity of federal land passenger and tourism transport who are taxed under the terms of Title II, Chapter VII of the Income Tax Law, which are alienated by persons dedicated to the activity of federal land passenger and tourism transport, the acquirer of the same is relieved of the obligation to make the 20 percent withholding referred to in Article 126, fourth paragraph of the Income Tax Law, provided that the seller of the shares accumulates to their own income from the activity of land passenger and tourism transport, the profit determined by said alienation in accordance with Articles 22, 23, 72, fourth paragraph and 126 of the cited Law.

For the purposes of the previous paragraph, the member of the coordinator who alienates the shares or, in its case, the coordinator through which this fulfills their tax obligations, must present a report on the alienation of shares by a registered public accountant, in accordance with what is established in Rule 2.10.1. of the RMF.

Acquisition of diesel, biodiesel and their mixtures

3.10.

For the purposes of the provisions of Article 16, Section A, Fraction IV of the LIF, it is considered that taxpayers dedicated to the activity of federal land passenger and tourism transport may apply the tax incentive referred to in said fraction when the diesel or biodiesel and their mixtures are acquired in the self-consumption service stations of the cited taxpayers, and in the fiscal receipt the information of the valid permit, issued in accordance with the Hydrocarbons Law to the fuel supplier, is recorded, and that, if applicable, said permit is not suspended at the time of issuance of the fiscal receipt.

Notice of option to be taxed through a coordinator

3.11.

For the purposes of Article 72, Fraction II, fourth paragraph of the Income Tax Law, those who opt to pay the ISR through a coordinator or several coordinators of federal land passenger and tourism transport of which they are members, must present in addition to the option notice, the notice of update of economic activities and obligations before the tax authorities and inform in writing to the coordinator of which they are members, that they will exercise said option and that they presented the update notice before the RFC, by the latest within thirty days following the entry into force of this Resolution, in accordance with what is established in Article 30, Fraction V of the Regulations of the CFF and in procedure form 71/CFF "Notice of update of economic activities and obligations", contained in Annex 1-A of the RMF. Taxpayers who for previous fiscal years had presented their notice of option to be taxed through a coordinator and of update of economic activities and obligations, referred to in this rule, shall not present the corresponding notice until such time as their activities are modified, the chosen option changes, or they have the right to change it in accordance with the Income Tax Law itself.

Acquisition of fuels

3.12.

Taxpayer individuals and corporations, as well as coordinators, dedicated exclusively to federal land passenger and tourism transport, who are taxed under the terms of Title II, Chapter VII or Title IV, Chapter II, Section I of the Income Tax Law, as applicable, will consider fulfilled the obligation referred to in the second paragraph of Article 27, Fraction III of the Income Tax Law, when payments for fuel consumption are made with means other than named checks from the taxpayer's account; credit, debit, or service cards; or electronic wallets authorized by the SAT, provided that these do not exceed 15 percent of the total payments made for fuel consumption to carry out their activity, and in the fiscal receipt the information of the valid permit, issued in accordance with the Hydrocarbons Law to the fuel supplier, is recorded, and that, if applicable, said permit is not suspended at the time of issuance of the fiscal receipt.

Value Added Tax

3.13.

For the purposes of Article 72 of the Income Tax Law, coordinators who fulfill their obligations under the terms of Title II, Chapter VII of the cited Law, may fulfill their tax obligations regarding VAT on behalf of each of their members, applying in effect the provisions of the VAT Law.

Likewise, they must issue the assessment to their members through a CFDI of withholdings and payment information, with the following requirements:

I. Name or corporate name, fiscal address, and RFC key of the corporation, as well as the consecutive folio number.

II. Place and date of issuance.

III. Name of the member to whom it is issued, their RFC key or, if applicable, the CURP, location of their business or address, and signature of the same or of the person receiving the document.

IV. Global description of the concepts of income, deductions, and, if applicable, taxes and withholdings, corresponding to the member in question.

Coordinators must issue the CFDI of withholdings and payment information, to which the

must incorporate the "Complemento de Liquidación" (Settlement Complement), which the SAT publishes on its Internet Portal. In said CFDI, they must also record information corresponding to the value of activities, the VAT transferred, the VAT transferred to them, as well as, if applicable, the VAT paid on imports.

For the purposes of this rule, those who opt to pay VAT through a coordinator or several coordinators of long-distance land transport of passengers and tourism, of which they are members, will declare in their RFC registration or notice of update of economic activities and obligations, as applicable, that they will carry out their activities "As members of a Coordinator who will pay its taxes" and will inform the coordinator of which they are members in writing that they will exercise this option, indicating in the same, the folio and date of the procedure presented before the tax authority.

For the purposes of what is established in the preceding paragraph, taxpayers who are registered in the RFC on the date of entry into force of this rule, will have up to thirty days following said date to present their notice of update of economic activities and obligations, in accordance with what is established in Article 30, fraction V of the CFF Regulations and in the procedure form 71/CFF "Notice of update of economic activities and obligations", contained in Annex 1-A of the RMF; likewise, within the mentioned period they must inform the coordinator of which they are members that they exercise this option.

Coordinators dedicated to long-distance land transport of passengers and tourism that fulfill tax obligations on behalf of their members, will present the corresponding VAT declarations globally for their operations and those of their members, for the business activities carried out through the coordinator.

Information with VAT Suppliers

3.14.

For the purposes of the obligation referred to in Article 32, fraction VIII of the VAT Law, regarding coordinators of long-distance land transport of passengers and tourism that fulfill tax obligations on behalf of their members, they will present the information globally for their operations and those of their members, for the business activities carried out through the coordinator.

Credit of Tax Incentives

3.15.

Taxpayers, natural and legal persons, dedicated exclusively to long-distance land transport of passengers and tourism, who are taxed under the terms of Title II, Chapter VII or Title IV, Chapter II, Section I, of the Income Tax Law, as applicable, may carry out the credit of the tax incentive corresponding to them in accordance with what is provided in Article 16, section A, fraction IV, third paragraph of the LIF, against the own ISR caused in the exercise in which the fuel is imported or acquired; against the provisional payments referred to in rule 3.3., fraction IV; against the annual ISR referred to in fraction III of said rule 3.3. of this Resolution; or against the ISR withholdings made to third parties in the same exercise.

The taxpayers referred to in the preceding paragraph, who obtain in the fiscal year total annual income for ISR purposes less than 300 million pesos, in accordance with what is provided in Article 16, section A, fraction V, second paragraph of the LIF, may carry out the credit of the tax incentive referred to in said provision, against the own ISR caused in the same exercise in which the expenses for the use of toll road infrastructure are made; against the provisional payments referred to in rule 3.3., fraction IV; or against the annual ISR referred to in fraction III of said rule 3.3. of this Resolution.

The taxpayers referred to in this rule may opt to apply the credit of the mentioned incentives against the provisional ISR payments of the exercise, calculated in accordance with what is provided by the Law in question, provided that the provisional payments they credit in the exercise declaration do not consider the amounts of the mentioned tax incentives that they have credited in said provisional payments.

The credit of the mentioned incentives may be applied against the provisional payments for the annual ISR referred to in fraction III of rule 3.3. of this Resolution, calculated in accordance with what is provided in fraction IV of the same provision, provided that the provisional payments they credit in the declaration of said annual ISR do not consider the amounts of the mentioned tax incentives that they have credited against said provisional payments.

Taxpayers will consider as accumulative income for ISR purposes the incentives referred to in this rule at the moment they effectively credit them.

For the purposes of Article 16, section A, fraction V, first paragraph of the LIF, when the total annual income obtained by the taxpayers referred to in the second paragraph of this rule are equal to or exceed at any time during the exercise 300 million pesos, they will cease to apply from the beginning of the exercise the credit of the tax incentive referred to in Article 16, section A, fraction V, first paragraph of the LIF, for which reason, they must present complementary declarations of the previous months and, if applicable, pay the difference of the tax not covered with its respective update and surcharges corresponding. The resulting tax will be updated for the period comprised from the month in which the declaration in which the tax incentive was applied was presented until the month in which the corresponding payment is made, in accordance with Article 17-A of the CFF; additionally, the taxpayer must cover the surcharges for the same period in accordance with Article 21 of the cited Code.

Taxpayers who start activities may apply what is provided in the third paragraph of this rule regarding the tax incentive referred to in Article 16, section A, fraction V, first paragraph of the LIF, when they estimate that their total annual income of the exercise will not exceed the amount established in the cited provision. When in the initial exercise they carry out operations for a period less than twelve months, to determine the cited amount, they will divide the income obtained by the number of days that comprise the period and the result will be multiplied by 365 days. If the amount obtained is equal to or exceeds the referred amount, the facility referred to in this rule will cease to apply from the beginning of the exercise and the provisions of the fifth paragraph of the same will be followed.

Notice of Application of the Tax Incentive

3.16.

For the purposes of Article 25 of the CFF and rule 3.15. of this Resolution, taxpayers who apply the incentive referred to in Article 16, section A, fraction IV of the LIF, will only have to present the notice referred to in said Article 25, when they apply said incentive for the first time in the provisional payment declaration, definitive or in the annual declaration, as applicable, within fifteen days following the presentation of the declaration in which the incentive is applied, in accordance with the procedure form 3/LIF "Notice presented by taxpayers manifesting the application of a tax incentive granted to those who acquire or import diesel or biodiesel and its mixtures for final consumption and that is for automotive use in vehicles destined exclusively to public and private transport of people or cargo", contained in Annex 1-A of the RMF.

Title 4. Sector of Land Transport of Cargo of Materials and Land Transport of Urban and Suburban Passengers

Taxpayers who provide local services or public crane services

4.1.

Taxpayers dedicated exclusively to land transport of cargo, who provide local services or public crane services, who are taxed under the terms of Title II, Chapter VII or Title IV, Chapter II, Section I of the Income Tax Law, as applicable, may opt to comply with their tax obligations in accordance with what is established in this Title, provided that the services are not provided to members of the coordinator.

Verification Facilities

4.2.

For the purposes of the Income Tax Law, natural and legal person taxpayers, dedicated exclusively to land transport of cargo of materials or land transport of urban and suburban passengers, who are taxed under the terms of Title II, Chapter VII or Title IV, Chapter II, Section I of the Income Tax Law, may deduct up to the equivalent of 8 percent of their own income from their activity, not exceeding $1,000,000.00 (one million pesos 00/100 M.N.) during the exercise, without documentation that meets fiscal requirements, provided that:

I.

The expense has been effectively made in the fiscal year in question and is linked to the activity.

II.

The expenditure for which the facility is applied is registered in their accounting by concept and in an accumulative manner during the fiscal year.

III.

They make the payment for the concept of annual ISR on the amount that has been deducted for this concept at the rate of 16 percent. The annual tax paid on said amount will be considered definitive and will not be creditable or deductible for fiscal purposes. In the case of coordinators or legal persons who are taxed on behalf of their members, they will make the payment of said tax on behalf of the same.

IV.

Taxpayers who opt for the deduction referred to in this rule must make provisional payments for the annual tax referred to in the preceding fraction, which will be determined considering the deduction made in the accumulated payment period of the fiscal year in question, applying the rate of 16 percent, being able to credit the provisional payments of the same fiscal year made previously for the same concept. These provisional payments will be paid through the ISR declarations for natural persons, business and professional activity or ISR legal persons, coordinator regime, own tax, respectively or their members, no later than the 17th day of the month following that for which the deduction is made, or that corresponding in accordance with Article 5.1. of the Decree that compiles various fiscal benefits and establishes measures of administrative simplification, published in the Official Journal of the Federation on December 26, 2013.

The amount of the deduction determined in accordance with the present rule, in the exercise in question, must be decreased by the amount obtained by subtracting from the total of the accumulative income obtained in the exercise, the deductions authorized in accordance with the Income Tax Law for which the facilities referred to in this Resolution do not apply and up to the amount of the difference that results from decreasing the total amount of the accumulative income obtained in the exercise, the deductions authorized in accordance with the Income Tax Law for which the facilities referred to in this Resolution do not apply.

When the deductions authorized in accordance with the Income Tax Law for which the facilities referred to in this Resolution do not apply, are greater than the accumulative income obtained in the exercise, no amount will be decreased for the concept of the deduction referred to in this rule.

The taxpayers referred to in the first paragraph of this rule must inform in the annual ISR declaration, the amount of the corresponding deduction, in the field "Administrative facilities and deductible incentives" in the option "Deduction equivalent up to 8% of own income without documentation that meets fiscal requirements for taxpayers dedicated exclusively to land transport".

What is provided in this rule will not be applicable to expenses made by taxpayers for the concept of acquisition of fuels to carry out their activity.

Joint Liability of Coordinators

4.3.

Coordinators who opt to apply the facilities referred to in rule 4.1. of this Resolution, in the case that their members opt to be taxed individually, will be jointly liable only for the income, deductions, taxes and withholdings, that they have recorded in the settlement issued to the member in question, having to deliver to the tax authority annually the information of the income, deductions, taxes and withholdings, that they have recorded in said settlement for each one of their members who opt to be taxed individually.

Notice of Option to be Taxed Through a Coordinator

4.4.

For the purposes of Article 72, fraction II, fourth paragraph of the Income Tax Law, those who opt to pay the ISR through a coordinator or several coordinators of land transport of cargo of materials or urban and suburban passengers of which they are members, must present in addition to the option notice, the notice of update of economic activities and obligations before the tax authorities and inform in writing to the coordinator of which they are members, that they will exercise this option and that they presented the update notice before the RFC, no later than within thirty days following the entry into force of this Resolution, in accordance with what is established in Article 30, fraction V of the CFF Regulations and in the procedure form 71/CFF "Notice of update of economic activities and obligations", contained in Annex 1-A of the RMF. Taxpayers who for previous exercises had presented their option notice to be taxed through a coordinator and of update of economic activities and obligations, referred to in this rule, will not have to present the corresponding notice until their activities are modified, the chosen option changes, or they have the right to change it in accordance with the Income Tax Law itself.

Acquisition of Fuels

4.5.

Taxpayers who are taxed under the terms of Title II, Chapter VII or Title IV, Chapter II, Section I of the Income Tax Law, as applicable, dedicated exclusively to land transport of cargo of materials or land transport of urban and suburban passengers, will consider fulfilled the obligation referred to in Article 27, fraction III, second paragraph of the Income Tax Law, when payments for fuel consumption are made with means other than named checks from the taxpayer's account; credit, debit or service cards; or electronic wallets authorized by the SAT, provided that these do not exceed 15 percent of the total payments made for fuel consumption to carry out their activity, and in the fiscal receipt the information of the valid permit, issued in accordance with the Hydrocarbons Law to the fuel supplier and that, if applicable, said permit is not suspended at the time of issuance of the fiscal receipt.

Value Added Tax

4.6.

For the purposes of Article 72 of the Income Tax Law, coordinators of land transport of cargo of materials that fulfill their obligations under the terms of Title II, Chapter VII of the cited Law, may fulfill their VAT obligations on behalf of each one of their members, applying for this purpose what is provided in the VAT Law.

Likewise, they must issue the settlement to their members through a CFDI of withholdings and payment information, with the following requirements:

I.

Name or corporate name, fiscal address and RFC key, of the legal person, as well as the consecutive folio number.

II.

Place and date of issuance.

III.

Name of the member to whom it is issued, their RFC key or, if applicable, the CURP, location of their business or address and signature of the same or of whoever receives the document.

IV.

Global description of the concepts of income, deductions and, if applicable, taxes and withholdings, that correspond to the member in question.

Coordinators must issue the CFDI of withholdings and payment information, to which the "Complemento de Liquidación" (Settlement Complement) must be incorporated, which the SAT publishes on its Internet Portal for this purpose.

In said CFDI, they must also record information corresponding to the value of activities, the VAT transferred, the VAT transferred to them, as well as, if applicable, the VAT paid on imports.

For the purposes of this rule, those who opt to pay VAT through a coordinator or several coordinators, of land transport of cargo of materials, of which they are members, will declare in their RFC registration or notice of update of economic activities and obligations, as applicable, that they will carry out their activities "As members of a coordinator who will pay its taxes" and will inform the coordinator of which they are members in writing that they will exercise this option, indicating in the same the folio and date of the procedure presented before the tax authority.

For the purposes of what is established in the preceding paragraph, taxpayers who are registered in the RFC on the date of entry into force of this rule, will have up to thirty days following said date to present their notice of update of economic activities and obligations, in accordance with what is established in Article 30, fraction V of the CFF Regulations and in the procedure form 71/CFF "Notice of update of economic activities and obligations", contained in Annex 1-A of the RMF; likewise, they must inform the coordinator of which they are members that they exercise this option.

Coordinators dedicated to land transport of cargo of materials that fulfill tax obligations on behalf of their members, will present the corresponding VAT declarations globally for their operations and those of their members, for the business activities carried out through the coordinator.

Information with VAT Suppliers

4.7.

For the purposes of Article 32, fraction VIII of the VAT Law, coordinators of land transport of cargo of materials that fulfill tax obligations on behalf of their members, will present the information globally for their operations and those of their members, for the business activities carried out through the coordinator.

Credit of Tax Incentives

4.8.

Taxpayers, natural and legal persons, dedicated exclusively to land transport of cargo of materials or land transport of urban and suburban passengers, who are taxed under the terms of Title II, Chapter VII or Title IV, Chapter II, Section I, of the Income Tax Law, as applicable, in accordance with what is provided in Article 16, section A, fraction IV, third paragraph of the LIF, may carry out the credit of the tax incentive referred to in said provision, against the own ISR caused in the same exercise in which the fuel is imported or acquired; against the provisional payments referred to in rule 4.2., fraction IV; against the annual ISR referred to in fraction III of said rule 4.2., or against the ISR withholdings made to third parties in the same exercise.

The taxpayers mentioned in the preceding paragraph may also opt to apply the credit of the mentioned incentive against the provisional ISR payments of the exercise referred to in the preceding paragraph, calculated in accordance with what is provided by the Law in question, provided that the provisional payments they credit in the exercise declaration do not consider the amounts of the mentioned tax incentive that they have credited in said provisional payments.

The credit of the mentioned incentive may be applied against the provisional payments for the annual ISR referred to in fraction III of rule 4.2. of this Resolution, calculated in accordance with what is provided in fraction IV of the same provision, provided that the provisional payments they credit in the declaration of said annual ISR do not consider the amounts of the mentioned tax incentives that they have credited against said provisional payments.

Taxpayers will consider as accumulative income for ISR purposes the incentives referred to in this rule at the moment they effectively credit them.

Notice of Application of the Tax Incentive

4.9.

For the purposes of Article 25 of the CFF and rule 4.8. of this Resolution, taxpayers who apply the incentive referred to in Article 16, section A, fraction IV of the LIF, will only have to present the notice referred to in said Article 25, when they apply said incentive for the first time in the provisional payment declaration, definitive or in the annual declaration, as applicable, within fifteen days following the presentation of the declaration in which the incentive is applied in accordance with the procedure form 3/LIF "Notice presented by taxpayers manifesting the application of a tax incentive granted to those who acquire or import diesel or biodiesel and its mixtures for final consumption and that is for automotive use in vehicles destined exclusively to public and private transport of people or cargo", contained in Annex 1-A of the RMF.

TRANSITORY PROVISIONS

First. This Resolution will enter into force the day following its publication in the Official Journal of the Federation and will be in effect until December 31, 2023. Notwithstanding the above, the facilities contained in this Resolution will be applicable for the entire fiscal year of 2023.

Second. For the purposes of rules 1.10., 2.10., 3.13. and 4.6., of this Resolution, taxpayers must issue settlements to their members or to the permit holders in question, through a CFDI of withholdings and payment information, starting from thirty days following the day on which the "Complemento de Liquidación" is published on the SAT Internet Portal.

For the purposes of the preceding paragraph, until the aforementioned complement is published on the SAT Portal, taxpayers who are obligated to issue settlements to their members in accordance with rules 1.10., 2.10., 3.13. and 4.6. of this Resolution, must issue them in accordance with what is established in the Resolution of Administrative Facilities for the Sectors of Taxpayers Identified Therein for 2015, published in the Official Journal of the Federation on December 30, 2014.

Third. For the purposes of rule 1.16., cooperative production societies dedicated exclusively to fishing or forestry activities that have a concession or permit from the Government

Federal to exploit marine or forestry resources, may opt to apply the facility established in the aforementioned rule for the 2022 fiscal year, provided that such corporations comply with the following:

I.

That by March 31, 2023 at the latest, they file the annual return for the 2022 exercise.

II.

That by March 20, 2023 at the latest, they have issued CFDIs with payroll complement and remitted the ISR withholdings that resulted from the application of this facility regarding the total of the earnings and advances paid to their partners during 2022.

III.

That by March 31, 2023 at the latest, they carry out the update of their partners in the SAT Portal through the following route: www.sat.gob.mx/Empresas/Trámites del RFC/Actualización en el RFC/Actualiza la información de socios o accionistas/INICIAR and complete the form according to the 295/CFF "Request for modification or incorporation of partners, shareholders, associates and other persons who form part of the organizational structure of a legal entity, as well as those who have control, significant influence or command power" form, contained in Annex 1-A of the RMF.

Sincerely.

Mexico City, February 28, 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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