Regulatory Alerts2026-02-17 | DOF 5780249Added
Resolution on Administrative Facilities for Taxpayers in Specified Sectors for 2026
The Resolution establishes administrative and verification facilities for taxpayers in the primary sector and land transport sectors for the 2026 fiscal year. It allows primary sector taxpayers to deduct up to 10% of their own income (capped at $800,000 MXN) for specific labor and minor expenses, permits semi-annual provisional income tax payments for qualifying entities, and sets a 4% withholding rate for payments to seasonal farm workers. Additionally, it exempts certain agrarian legal persons from filing provisional and annual income tax returns if their income falls within specified UMA thresholds and allows distributors to issue settlement statements as sales receipts.
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