Second Resolution of Modifications to the General Fiscal Resolution for 2023 and Annexes 1, 1-A, 3, 9, 14, 15 and 23 — SHCP — MX

Tuesday, April 25, 2023 OFFICIAL GAZETTE 41
SECRETARIAT OF FINANCE AND PUBLIC CREDIT
SECOND Resolution of Modifications to the General Fiscal Resolution for 2023 and Annexes 1, 1-A, 3, 9, 14, 15 and 23.
On the margin, a seal with the National Coat of Arms, which says: United Mexican States.- FINANCE.- Secretariat of Finance and Public Credit.- Tax Administration Service. SECOND RESOLUTION OF MODIFICATIONS TO THE GENERAL FISCAL RESOLUTION FOR 2023 AND ANNEXES 1, 1-A, 3, 9, 14, 15 and 23. Based on articles 16 and 31 of the Organic Law of the Federal Public Administration; 33, fraction I, subsection g) of the Federal Tax Code; 14, fraction III of the Tax Administration Service Law, and 8 of the Internal Regulations of the Tax Administration Service, it is resolved:
FIRST. The Glossary, fraction II, item 42, and rules 1.4., second and third paragraphs; 2.1.37., first paragraph, fraction I and second; 2.2.23., first paragraph; 2.4.4., second and third paragraphs; 2.4.15.; 2.7.1.48., first paragraph; 2.7.2.1., second paragraph, items 7, 8, 12 and 13; 2.7.2.3., first paragraph; 2.7.2.4.; 2.7.2.6., second paragraph; 2.7.4.2., second paragraph, subsections I) and r); 2.7.4.7., first paragraph; 2.7.4.8.; 2.7.7.1.2., heading; 2.7.7.1.3., second paragraph; 2.7.7.2.8., first paragraph; 2.7.7.3.4., first paragraph; 2.8.1.6., first paragraph, fraction II, subsection d); 2.14.6., first paragraph, fractions VIII and XI; 2.14.14., sixth paragraph; 3.3.1.11., third paragraph; 3.3.1.20., third paragraph; 3.3.1.43., second paragraph; 3.3.1.44., second paragraph; 3.8.1., third and fourth paragraphs; 3.8.2., third and fourth paragraphs; 3.13.15.; 3.16.11.; 5.2.6., fraction II, subsection c), item 2, roman i) and subsection i) and, 13.1.; are reformed; rules 1.6., second paragraph, fraction IV; 2.1.37., second paragraph, fractions I to IV; 2.7.2.6., sixth paragraph; 2.7.2.8., fraction XXIV and, 2.12.11., third and fourth paragraphs; are added; and rules 2.7.2.1., second paragraph, items 10 and 15; 2.7.4.2., second paragraph, subsections m) and t); 2.12.11., second paragraph and, 3.13.14., of the General Fiscal Resolution for 2023, are repealed, to remain as follows:

Glossary
I. ...
II. ACRONYMS:
1. to 41. ...
42. RFA. Resolution of administrative facilitations for taxpayers in the sectors indicated therein for 2023.
43. to 55. ...

Presumption of non-existent or simulated operations and procedure to disprove the facts that determined such presumption
1.4. ...
Likewise, the tax authority will issue global letters containing the list of taxpayers who are presumed to be in the circumstances established in the first and last paragraphs of article 69-B of the FTC, in order to be notified through the SAT Portal and in the DOF, in accordance with what is provided in the second paragraph of the cited article, in relation to item 69, first paragraph of the FTC Regulations. Taxpayers may state what is convenient for their rights and provide the documentation and information they consider relevant to disprove the facts made known in the letter containing the presumption of non-existence of operations, within a period of fifteen days, calculated from the last of the notifications that have been made, which is the publication carried out through the DOF, in terms of article 69-B, second paragraph of the FTC, in relation to article 69, first paragraph of its Regulations. ...

FTC 69-B
Place and form to present documentation
1.6. ...
...
I. to III. ...

IV. In the case of matters within the competence of the AGJ and the Central Administrations that depend on it, they shall be presented before said administrative units at Avenida Hidalgo, number 77, Module I, ground floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City.
Regarding matters that fall under the competence of the Central Administration of Amparo and Judicial Instances, they shall be presented at Paseo de la Reforma, number 10, floor 6, Tabacalera Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City. Likewise, with regard to the Decentralized Legal Administrations, what is provided in Annex 23 shall apply. ... ... ... ... ...

FTC 18, 18-A, 22, 23, 31, RISAT 32
Procedure to be followed for obtaining the opinion on compliance with tax obligations
2.1.37. ...
I. Access through the SAT Portal, selecting the option Other procedures and services, subsequently Obtain your opinion on compliance with tax obligations.
II. to IV. ...
The opinion will be generated taking into account the taxpayer's fiscal situation in the following senses:
I. Positive.- When the taxpayer is registered and up to date in the compliance with the obligations considered in items 1 to 12 of this rule.
II. Negative.- When the taxpayer is registered and is not up to date in the compliance with their tax obligations considered in items 1 to 12 of this rule.
III. In suspension of activities.- When the taxpayer is in a suspended state in the RFC on the date of issuance of the compliance opinion.
IV. Registered without tax obligations.- When the taxpayer is registered in the RFC but has no tax obligations.
...
...
...
...

FTC 31, 32-B Ter, 32-B Quinquies, 32-D, 65, 66, 66-A, 69, 69-B, 69-B Bis, 141, LISR 82, 86, GFR 2023 2.1.51., 2.11.5., 3.10.10., 5.2.2., 5.2.13., 5.2.15., 5.2.17., 5.2.18., 5.2.19., 5.2.20., 5.2.21., 5.2.26. Facilities to not activate the tax mailbox
2.2.23. For the purposes of article 17-K, third paragraph regarding the activation of the tax mailbox, 27, section C, fraction IV, and 86-C of the FTC, as regards the non-activation of the tax mailbox; in relation to article 29, fractions V, XII, XIII, XIV, XV and XVI of the FTC Regulations, and rules 2.4.4., 2.4.11., fractions V and VI,

Tuesday, April 25, 2023 OFFICIAL GAZETTE 43
2.5.1., 2.5.2., 2.5.3., 2.5.10. and 2.5.13., fraction X, individual taxpayers who have the following fiscal situation in the RFC: without tax obligations, without economic activity or suspended, will have the option not to activate the tax mailbox. ... ... ... ...

FTC 17-K, 27, 29, 86-C, GFR 2023 2.4.4., 2.4.11., 2.5.1., 2.5.2., 2.5.3., 2.5.10., 2.5.13.
Registration in the RFC of minors under the salary regime
2.4.4. ...
The taxpayers referred to in the previous paragraph must go to any ADSC to process their registration in the RFC and their e.signature certificate, in accordance with procedure form 105/CFF Request for generation of the e.signature Certificate for individuals, contained in Annex 1-A, or carry out the procedure for their Password through the SAT Portal with their e.signature certificate, or they may request it at SAT offices or tax service modules, by prior appointment, in accordance with the aforementioned procedure form 105/CFF. The taxpayers referred to in this rule may generate or update their Password using their e.signature, on the SAT Portal.

FTC 27
Modification or incorporation of information of partners or shareholders, as well as of legal representatives
2.4.15. For the purposes of article 27, sections A, fraction II and B, fraction VI of the FTC, corporations must submit a request to the RFC in which they will inform the name and RFC key of the partners, shareholders or persons who have control, significant influence or command power and of the common representatives of the shares issued by the corporation each time a modification or incorporation is made, in accordance with procedure form 295/CFF Request for modification or incorporation of partners, shareholders, associates and other persons who are part of the organizational structure of a corporation, as well as those who have control, significant influence, command power and legal representatives, contained in Annex 1-A.
Likewise, for the purposes of article 19 of the FTC, taxpayers may incorporate or update the information of their legal representatives for tax purposes when required, in accordance with the procedure indicated in the aforementioned procedure form 295/CFF Request for modification or incorporation of partners, shareholders, associates and other persons who are part of the organizational structure of a corporation, as well as those who have control, significant influence, command power and legal representatives, contained in Annex 1-A.

FTC 19, 27
Request for data in the RFC for stamping of CFDI with payroll complement
2.7.1.48. For the purposes of articles 27 section B, fractions I and VII, 29, second paragraph, fraction III, in relation to 29-A, first paragraph, fraction IV of the FTC, in relation to article 26 of the FTC Regulations, those who make payments for the concepts referred to in Title IV, Chapter I of the ISR Law and who are obligated to issue CFDI for them, may request from the tax authority through the SAT Portal, the information related to the registration in the RFC of the persons to whom they make the referred payments, provided that during the last twelve months, the requester has made payments to them for those same concepts in terms of the cited Law.
...

FTC 27, 29, 29-A, RCFF 26

44 OFFICIAL GAZETTE Tuesday, April 25, 2023
Requirements to obtain authorization to operate as a CFDI certification provider
2.7.2.1. ...
...
1. to 6. ...
7. That the requesting corporation, its partners or shareholders, representatives or legal proxies, associates or any member of the Technical Committee, Board of Directors or Administration, or whatever its denomination, do not form or have formed part, in the last five fiscal years, directly or indirectly, of any corporation to which its authorization has not been renewed or has been revoked, in terms of rules 2.7.2.4. and 2.7.2.12., as applicable, or has been left without effect due to having initiated a liquidation process, commercial bankruptcy or its governing body has taken the agreement to extinguish the society. The foregoing does not apply when the non-renewal derives from the non-presentation of the notice or its late presentation.
8. That the requesting corporation, its partners or shareholders, representatives or legal proxies, associates or any member of the Technical Committee, Board of Directors or Administration, or whatever its denomination, do not form or have formed part, in the last five fiscal years, directly or indirectly, of any corporation that has filed any defense means against the resolution through which the authorization as a PCCFDI or any related act was determined not to be renewed, revoked or granted.
9. ...
10. Repealed.
11. ...
12. Present financial statement report in terms of article 32-A of the FTC of the fiscal year prior to that in which they request the authorization and for all years during which they enjoy it, provided that they are obligated in terms of the cited provision.
13. Present articles of incorporation of the corporation and current statutes, as well as board minutes in which the modification of partners or shareholders, representatives or legal proxies, associates or any member of the Technical Committee, Board of Directors or Administration, or whatever its denomination, that are within the corporation, is recorded, as well as the capital increase, in the cases where applicable, duly notarized before a notary public or public broker, accrediting their registration in the Public Registry of Commerce.
14. ...
15. Repealed.
...
...

FTC 29, 29 Bis, 32-A, 69, 69-B, ISR 79, GFR 2023 2.7.2.4., 2.7.2.5., 2.7.2.8., 2.7.2.9., 2.7.2.11., 2.7.2.12., 2.7.2.15.
Validity of the authorization of CFDI certification providers
2.7.2.3. For the purposes of articles 29, second paragraph, fraction IV and 29 Bis of the FTC, the authorization to operate as a PCCFDI will be valid for the two fiscal years following that in which the authorization letter is notified.
...
...
...

FTC 29, 29 Bis, GFR 2023 2.7.2.1., 2.7.2.4., 2.7.2.12.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 45
Requirements for CFDI certification providers to renew the validity of the authorization
2.7.2.4. For the purposes of rule 2.7.2.3., in the last year in which the authorization is valid, CFDI certification providers may request its renewal for two more fiscal years, provided they meet the requirements established in procedure form 113/CFF Request for renewal of authorization to operate as a CFDI certification provider, contained in Annex 1-A, for such purposes they must submit their renewal request in the month corresponding to the initial letter of their key in the RFC, according to the following calendar:

Month First letter of the RFC key
June A-E
July F-M
August N-Z

In the event of not meeting the requirements indicated in the procedure form referred to in the previous paragraph, the authority will require them to, within a period of ten business days, calculated from when the notification of the requirement takes effect, remedy the detected omissions. If the renewal request is not presented, presented late or the requirement for its presentation in time and form is not met, the authorization renewal request will be considered not presented and, therefore, the authorization in question will not be renewed. For CFDI certification providers who do not renew their authorization or fail to comply with the requirement in terms of the previous paragraph, their authorization will expire at the end of the period for which it was granted. The authority will issue the renewal resolution of the authorization to CFDI certification providers who meet the requirements of procedure form 113/CFF Request for renewal of authorization to operate as a CFDI certification provider, contained in Annex 1-A. Providers who have not renewed their authorization must comply with the following obligations:
I. In the last bimester of the year in which they should have presented the renewal notice, they must comply with the following:
a) Publish in a visible place on their Internet page, for the entire bimester referred to in this fraction, an URGENT NOTICE with the following legend:
Dear user, we inform you that starting from January 1 of 20__, we will no longer have the authorization to operate as a CFDI certification provider, therefore we kindly invite you to contract any of the CFDI certification providers published as authorized on the SAT Portal. This message must be published verbatim, only updating the date. b) Send via email to all their clients, including those to whom they certified CFDI at some point and who are currently not active clients, the message indicated in the previous subsection, requesting confirmation of receipt of the message. c) Present during the month following that in which they ceased to have the authorization, the files containing, for each of their clients, a copy of the notice sent via email and, if available, the confirmation of receipt by their clients, in accordance with procedure form 195/CFF Report of notices sent to clients or service providers regarding the cessation of activities as a certification provider, contained in Annex 1-A.

46 OFFICIAL GAZETTE Tuesday, April 25, 2023 d) Preserve the CFDIs they certify during the last quarter of the year in which their authorization could have been renewed, in terms of rule 2.7.2.8., fraction XII. e) Refrain from contracting or offering by any means the certification of CFDI to new clients. The publication of the notice referred to in subsection a), as well as the sending of the email indicated in subsection b), must be carried out within the first three natural days of the bimester to which this fraction refers.
II. Starting from the day after they cease to have the authorization, they can no longer certify CFDI and will begin a period of sixty days in which they must:
a) Comply with technological and information security controls, resulting from the termination of the validity of the authorization to operate as a CFDI certification provider and with the other obligations indicated in the letter that the tax authority notifies for such purposes. b) Conclude with the obligations that have derived from their authorization and are pending. The data of providers who have not obtained the renewal of their authorization will be published on the SAT Portal, in accordance with rule 2.7.2.2., fraction II.

FTC 29, 29 Bis, GFR 2023 2.7.2.2., 2.7.2.3., 2.7.2.8.
Regarding the guarantee to obtain authorization to operate as a CFDI certification provider
2.7.2.6. ...
The guarantee must cover the entire period for which the authorization has been obtained plus six months after the end of its validity.
In the case of renewal of the authorization, the guarantee must cover twenty-four months, counted from when the last exhibited guarantee loses its validity. ... ... ... Providers of CFDI certification with valid authorization may request the return of a guarantee, provided that it is not the one that covers the obligations of the authorization that is currently valid and is not related to a valid guarantee.

FTC 29 Bis, GFR 2023 2.7.2.8., 2.7.2.12.
Obligations of CFDI certification providers
2.7.2.8. ...
XXIV. Safeguard LCO and LRFC lists for a term of three months.

FTC 29, 29 Bis, 29-A, 69-B, GFR 2023 2.2.7., 2.7.1.32., 2.7.2.1., 2.7.2.5., 2.7.2.6., 2.7.2.12.
Regarding the authorization to operate as a certification and CFDI generation provider for the primary sector
2.7.4.2. ...
... a) to k) ... l) That the requesting corporation, its partners, representatives or legal proxies, associates or any member of the Technical Committee, Board of Directors or Administration, whatever its denomination, do not form or have formed part in the last five fiscal years directly or indirectly of any corporation to which its authorization has been revoked or not renewed in terms of rules 2.7.4.7. and 2.7.4.11., as applicable, or has been left without effect due to having initiated a liquidation process, commercial bankruptcy or its governing body has taken the agreement to extinguish the society. The foregoing does not apply when the non-renewal derives from the non-presentation of the notice or its late presentation. m) Repealed. n) to q) ... r) Present articles of incorporation of the corporation and current statutes, as well as board minutes in which the modification of partners or shareholders, representatives or legal proxies, associates or any member of the Technical Committee, Board of Directors or Administration, or whatever its denomination, that are within the corporation, is recorded, in the cases where applicable, duly notarized before a notary public or public broker that accredit their registration in the National Agricultural Registry. s) ... t) Repealed. ... ... ... ... ...

FTC 29, 29 Bis, 69-B, ISR 79, GFR 2023 2.1.37., 2.7.4.1., 2.7.4.10.
Validity of the authorization to operate as a certification and CFDI generation provider for the primary sector
2.7.4.7. For the purposes of articles 29, second paragraph, fraction IV and 29 Bis of the FTC, the authorization to operate as a PCGCFDISP will be valid for the two fiscal years following that in which the authorization letter is notified.
...
...
...

FTC 26, 29 Bis, GFR 2023 2.7.4.2., 2.7.4.8., 2.7.4.11.
Requirements for the certification and CFDI generation provider for the primary sector to renew the validity of the authorization
2.7.4.8. For the purposes of rule 2.7.4.7., in August of the last year in which the authorization is valid, PCGCFDISP may request its renewal for two more fiscal years, provided they meet the requirements established in procedure form 211/CFF Request for renewal of authorization to operate as a certification and CFDI generation provider for the primary sector, contained in Annex 1-A.
In the event of not meeting the requirements indicated in the procedure form referred to in the previous paragraph, the authority may require the provider to, within a period of ten business days, calculated from when the notification of said requirement takes effect, remedy the detected omissions. If the renewal request is not presented, presented late or the requirement for its presentation in time and form is not met, the authorization renewal request will be considered not presented and, therefore, the authorization in question will not be renewed. For PCGCFDISP who do not renew their authorization or fail to comply with the requirement in terms of the previous paragraph, their authorization will expire at the end of the period for which it was granted. The authority will issue the renewal resolution of the authorization to CFDI certification providers who meet the requirements provided in procedure form 211/CFF Request for renewal of authorization to operate as a certification and CFDI generation provider for the primary sector, contained in Annex 1-A.

48 OFFICIAL GAZETTE Tuesday, April 25, 2023

PCGCFDISP that have not renewed their authorization must comply with the following obligations:

I. In the last bimonthly period of the fiscal year in which the notice of renewal of the authorization should have been presented, they must comply with the following:

a) Publish in a visible place on their Internet page, throughout the bimonthly period referred to in this subsection, an URGENT NOTICE with the following legend:

Dear user, we inform you that starting from January 1, 20__, we will no longer have the authorization to operate as a certification and CFDI generation provider for the primary sector, so we kindly invite you to contract any of the certification and CFDI generation providers for the primary sector, published as authorized on the SAT Portal or to decide to make use of any of the other existing options for electronic billing.

b) Send via email to all their service providers, including those to whom they certified CFDI at some point and who are currently not active service providers, the message indicated in the previous subsection, requesting confirmation of receipt of the same.

c) Present during the month following that in which they ceased to have the authorization, the files containing, for each of their service providers, a copy of the notice sent via email and, if available, the confirmation of receipt by them, in accordance with the procedure form 195/CFF Report of notices sent to clients or service providers on the cessation of activities as a certification provider, contained in Annex 1-A.

d) Keep in operation the service referred to in rule 2.7.4.5., subsection XII and rule 2.7.4.6., ninth paragraph.

e) Refrain from offering by any means the generation and certification of CFDI.

The publication of the notice referred to in subsection a), as well as the sending of the email indicated in subsection b), must be carried out within the first three natural days of the bimonthly period referred to in this subsection.

II. Starting from the day following that in which they cease to have the authorization, they can no longer certify CFDI and will begin a period of sixty days in which they must:

a) Comply with the technological and information security controls, derived from the definitive suspension of the authorization to operate as a PCGCFDISP and with the other obligations indicated in the official notice for such purposes notified by the tax authority.

b) Conclude with the obligations that have derived from their authorization and are pending.

The data of the providers who have not obtained the renewal of their authorization will be published on the SAT Portal, in accordance with rule 2.7.4.3.

CFF 29, 29-Bis, RMF 2023 2.7.4.3., 2.7.4.5., 2.7.4.6., 2.7.4.7.

CFDI with which owners, possessors or holders accredit the transfer of goods or merchandise

2.7.7.1.2. ...
...
...

CFF 29, 29-A, RMF 2023 2.7.7.1.1.

Issuance of CFDI with Bill of Lading complement in the provision of dedicated transport services

2.7.7.1.3. ...

Subsequently, the client or contractor must issue a transfer type CFDI to which the Bill of Lading complement is incorporated, for each transfer of their own merchandise that they carry out and when it implies a change of means or mode of transport, in which the fiscal folio of the income type CFDI issued for the provision of the service referred to in the previous paragraph must be related.

CFF 29, 29-A, RMF 2023 2.7.1.8., 2.7.7.1.1., 2.7.7.2.1., 2.7.7.2.8.

Federal jurisdiction sections for the transfer of goods and/or merchandise through autotransport

2.7.7.2.8. For the purposes of rules 2.7.7.1.3., 2.7.7.1.4., 2.7.7.2.1., 2.7.7.2.2., 2.7.7.2.3. and 2.7.7.2.5., it will be understood that taxpayers who carry out the transport of goods and/or merchandise through autotransport using cargo vehicles with characteristics that do not exceed the weights and dimensions of a C2 type truck in accordance with NOM-012-SCT-2-2017, or the one that replaces it, do not transit through federal jurisdiction sections referred to in the Federal Highways, Bridges and Autotransport Law and its Regulations, provided that in their route the length of the federal section to be used does not exceed a distance radius of 30 kilometers, which will be calculated between the initial origin and the final destination, including intermediate points of the transfer.

...
...

CFF 29, Federal Highways, Bridges and Autotransport Law 2, RMF 2023 2.7.7.1.3., 2.7.7.1.4., 2.7.7.1.5., 2.7.7.2.1., 2.7.7.2.2., 2.7.7.2.3., 2.7.7.2.4., 2.7.7.2.5., RGCE 2.4.3.

Maritime transport in ferry modalities

2.7.7.3.4. For the purposes of article 29, penultimate paragraph of the CFF and rule 2.7.7.1.1., taxpayers who provide the service of maritime transport of goods or merchandise, in their ferry modality, may issue a single CFDI with Bill of Lading complement to accredit their transfer during the entire round trip to the same place, provided that, the ferry returns empty or returns the same goods or merchandise indicated in said receipt.

...

CFF 29, 29-A, RMF 2023 2.7.7.1.1., 2.7.7.1.2.

Compliance with the provision to deliver accounting in electronic media on a monthly basis

2.8.1.6. ...

I. ...

II. ...

a) to c) ...

d) In the case of legal entities, dedicated to agricultural, forestry, livestock or fishing activities that comply with their tax obligations under the terms of Title II, Chapter VIII of the Income Tax Law, who have opted to make provisional ISR payments on a semi-annual basis by virtue of what is established in the RFA, may send their accounting information on a semi-annual basis, at the latest within the first three and five days, respectively, of the second month following the last month reported in the semester, through six files corresponding to each of the months they report.

e) ...

III. ...

...
...
...

CFF 16-C, 28, Securities Market Law 104, RFA, RMF 2023 2.6.1.2., 2.6.1.3., 2.8.1.4., 2.8.1.5.

50 OFFICIAL GAZETTE Tuesday, April 25, 2023

Securities as guarantee for tax interest

2.12.11. ...

(Second paragraph) Repealed.

The taxpayer must prove the impossibility of guaranteeing through any other of the modalities established in article 141 of the CFF, and comply with the requirements provided for in procedure form 134/CFF Request for the offer, expansion, substitution of tax interest guarantee and request for appraisal (in case of offer of goods) or appraisal carried out by authorized persons, contained in Annex 1-A.

If during the process of qualification of the guarantee, the authority detects that the information or documentation is inaccurate, incomplete, incorrect or false, it will not accept the offered guarantee; if such detection is made after its acceptance, it will be rendered ineffective.

CFF 141, LGSM 125

Circumstances under which the reduction of fines pursuant to article 74 of the CFF does not apply

2.14.6. ...

I. to VII. ...

VIII. Regarding fines that the tax authority has authorized their reduction pursuant to article 74 of the CFF and this has not taken effect, because the taxpayer did not make the payment of the contributions and their accessories at their charge and, if applicable, of the non-reduced part of the fine, within the granted deadline.

IX. to X. ...

XI. In the case of federal tax obligations other than the payment obligation, if they have not complied with the obligation that gave rise to the imposition of the fine.

CFF 50, 53-B, 69-B, 74, 75, 95

Reduction of fines pursuant to article 74 of the CFF, for non-compliance with federal tax obligations other than payment obligations, due to surveillance in the matter of filing declarations

2.14.14. ...

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

For the purposes of this rule, what is provided in rules 2.14.6. and 2.14.7., subsection II, will not be applicable.

CFF 41, 74, 82, RMF 2023 2.14.6., 2.14.7.

Verification of compliance with requirements and obligations of the authorized issuer of electronic wallets used in the acquisition of fuels for maritime, air and land vehicles

3.3.1.11. ...

...

If the authorized issuer presents the information and documentation to remedy the detected non-compliance outside the deadline referred to in subsection III of this rule, it will be considered not presented and the final technical opinion official notice of the verification will be issued.

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

LISR 27, RMF 2023 3.3.1.9.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 51

Verification of compliance with requirements and obligations of the authorized issuer of electronic wallets for food vouchers

3.3.1.20. ...

...

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

LISR 27, RMF 2023 3.3.1.18.

Procedure that authorized issuers of electronic wallets used in the acquisition of fuels for maritime, air and land vehicles may observe in order to remedy the non-compliance determined in the final technical opinion official notice of the verification, issued by the ACSMC of the AGCTI

3.3.1.43. ...

Within twenty business days following that in which the notification of the final technical opinion official notice of the verification, issued by the ACSMC of the AGCTI, takes effect, they may send to the AGJ, in accordance with procedure form 148/ISR Report to remedy the technological non-compliance determined to the authorized issuer of electronic wallets used in the acquisition of fuels for maritime, air and land vehicles, contained in Annex 1-A, the documentation and information with which they prove having remedied the non-compliance determined in the final technical opinion official notice of the verification.

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

RMF 2023 3.3.1.11., 3.3.1.37.

Procedure that authorized issuers of electronic wallets for food vouchers may observe in order to remedy the non-compliance determined in the final technical opinion official notice of the verification issued by the ACSMC of the AGCTI

3.3.1.44. ...

Within twenty business days following that in which the notification of the final technical opinion official notice of the verification issued by the ACSMC of the AGCTI takes effect, they may send to the AGJ, in accordance with procedure form 149/ISR Report to remedy the technological non-compliance determined to the authorized issuer of electronic wallets for food vouchers, contained in Annex 1-A, the documentation and information with which they prove having remedied the non-compliance determined in the final technical opinion official notice of the verification.

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

RMF 2023 3.3.1.20., 3.3.1.38.

52 OFFICIAL GAZETTE Tuesday, April 25, 2023

Determination of ISR of legal entities under the regime of agricultural, livestock, forestry or fishing activities

3.8.1. ...

...

For the purposes of article 74, subsection I of the Income Tax Law, as well as rule 1.3. of the RFA, to carry out the calculation of provisional ISR payments, the references to the UMA referred to in this rule will correspond to the periodicity with which the provisional payments are made, whether monthly or semi-annual, as applicable.

Taxpayers who have opted to determine provisional ISR payments under the terms of rule 1.3., last paragraph of the RFA, for the purposes of this rule, will consider as fiscal profit of own income from agricultural, livestock, forestry or fishing activities (UFIPA) the result obtained by applying to the accumulative income of the period in question, the profit coefficient corresponding under the terms of article 14 of the Income Tax Law. The fiscal profit of non-own income from agricultural, livestock, forestry or fishing activities (UFINPA) will be determined in accordance with the applicable tax provisions for each type of income.

LISR 14, 74, RFA 1.3., Decree DOF 27/01/2016

Determination of ISR of societies or producer associations constituted exclusively by natural persons under the regime of agricultural, livestock, forestry or fishing activities

3.8.2. ...

...

LISR 14, 74, RFA 1.3., Decree DOF 27/01/2016

Requirements to tax again pursuant to Title VII, Chapter XII of the Income Tax Law

3.13.14. Repealed.

Application of maximum percentages for the determination of investment deduction when exceeding 3 million pesos of investment

3.13.15. For the purposes of article 209, first paragraph of the Income Tax Law, taxpayers must apply the maximum percentages authorized in the aforementioned article, to the investments that as a whole do not exceed $3,000,000.00 (three million pesos 00/100 M.N.) in the fiscal year in question. With respect to the investments made in the same fiscal year, and with their acquisition or importation exceeding the aforementioned amount, the maximum percentages established in Section II, of Chapter II, of Title II of the aforementioned Law will be applicable to the total amount of each of the said investments.

LISR 31, 33, 34, 35, 209

Tuesday, April 25, 2023 OFFICIAL GAZETTE 53

Accumulation factor for deposits or investments abroad

3.16.11. For the purposes of article 239 of the Regulations of the Income Tax Law, the accumulation factor applicable to the amount of the deposit or investment at the beginning of the fiscal year of 2022 is 0.0000.

RLISR 239

Security characteristics of seals and precints

5.2.6. ...

I. ...

II. ...

a) ...

b) ...

c) ...

i) National Version: Pantone 627 C, Pantone 626 C, Pantone 465, Pantone 468 C and Pantone Black C SAT logo cut out in white.

ii) ...

d) to h) ...

i) QR Code of 1.8 x 1.8 centimeters which may vary in its size by ± 1 millimeter from the upper left side, which may vary, with prior authorization for modification, according to the size of the seal, in accordance with subsection b) of subsection II of this rule. Such authorization to modify the size of the QR code must be requested in terms of procedure form 46/IEPS Request to obtain folios for the printing of electronic seals for alcoholic beverages, contained in Annex 1-A.

j) to n) ...

III. ...

LIEPS 19

Declaration of payment of rights for shared profit and hydrocarbon extraction

13.1. For the purposes of articles 42, first paragraph, 44, first paragraph of the LISH, of rule 2.8.3.1. and the Twenty-Fourth Transitory of the RMF, the assignees referred to in the aforementioned articles may make the payments of the rights for shared profit and hydrocarbon extraction corresponding to the months indicated, as follows:

I. Those relative to the total amounts of the rights for shared profit and hydrocarbon extraction, regarding the month of December 2022, at the latest on February 28, 2023.

II. Those relative to the total amounts of the rights for shared profit and hydrocarbon extraction, regarding the month of January 2023, at the latest on March 31, 2023.

III. Those relative to the total amounts of the rights for shared profit and hydrocarbon extraction, regarding the month of February 2023, at the latest on April 28, 2023.

In case of non-compliance with the full payment of the rights on the date established in the previous subsections, the assignees will not be able to apply the benefit indicated in this rule and the tax authority will require the payment of the total debts.

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

54 OFFICIAL GAZETTE Tuesday, April 25, 2023

SECOND. Annex 9 is made known, as well as the First Modification to Annexes 1, 1-A, 14 and 23 of the RMF for 2023. Likewise, the Third Modification to Annex 3 and the Fourth Modification to Annex 15 of the RMF for 2022 are made known.

For the purposes of Annexes 3 and 15 of the RMF for 2022, the following will be understood:

I. First Modification to Annex 3, published in the DOF on May 6, 2022.

II. Second Modification to Annex 3, published in the DOF on January 10, 2023.

III. First Modification to Annex 15, published in the DOF on June 9, 2022.

IV. Second Modification to Annex 15, published in the DOF on October 13, 2022.

V. Third Modification to Annex 15, published in the DOF on December 27, 2022.

THIRD. The Transitory Articles Third, Ninth, Nineteenth, Twenty-Fifth, Twenty-Sixth and Twenty-Seventh of the General Fiscal Resolution for 2023, published in the DOF on December 27, 2022, are reformed, to read as follows:

Third. For the purposes of Annex 29 of the RMF, for version 4.0., what is stated in item 6 named Retention Mark, included in section C. Integration of the LRFC and application of validations, of section III.2 List of taxpayers registered not cancelled in the Federal Taxpayer Registry (LRFC), of subsection III. Specifications for the download and consultation of the LCO and LRFC, as well as item 7 Retentions Node, of section VI.1 Additional validations to Annex 20, of subsection VI Additional validations to Annex 20 and electronic invoice complements of the aforementioned annex, will be applicable starting from July 1, 2023.

Ninth. For the purposes of articles 29 and 29-A of the CFF, those who make payments for the concepts referred to in Title IV, Chapter I of the Income Tax Law and who are obliged to issue CFDI for the same, may opt to issue them until June 30, 2023 in their version 3.3 with payroll complement in version 1.2, in accordance with Annex 20, published in the DOF on July 28, 2017.

Nineteenth. Taxpayers who, in accordance with rules 2.7.1.21. and 2.7.5.5., in force until December 31, 2021, have issued CFDI through the Mis cuentas application in the fiscal years 2019, 2020 or 2021, may continue issuing their CFDI in Factura fácil and Mi nómina during the period from January 1 to June 30, 2023, making use of the facility to sign the CFDI without the need to have the e.firma certificate or a CSD. The foregoing will not be applicable to legal entities with non-profit purposes authorized to receive deductible donations for ISR and to religious associations constituted in accordance with the Law of Religious Associations and Public Worship.

Likewise, taxpayers must adhere to the usage policies of the Mi nómina application to issue the CFDI for the remuneration that covers their workers or those assimilated to salaries.

Twenty-Fifth. Taxpayer natural persons who tax under the terms of Section IV of Chapter II of Title IV of the Income Tax Law, may issue their CFDI through the Factura fácil and Mi nómina applications of Mis cuentas, making use of the facility to sign the CFDI without the need to have the e.firma certificate or a CSD until June 30, 2023.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 55

Twentieth
For the purposes of Article 113-G, fraction II of the Income Tax Law, individual taxpayers who opt to tax under the Simplified Trust Regime must have an enabled tax mailbox, or register or update their contact means, adding, where applicable, any that are missing, in accordance with rule 2.2.7., no later than June 30, 2023, in accordance with procedure form 245/CFF Authorization of the tax mailbox and registration of communication mechanisms as contact means, contained in Annex 1-A.

Taxpayers who do not comply with this provision will not be able to tax under the Simplified Trust Regime. For such purposes, the tax authority may assign the taxpayer the tax regime that corresponds to them.

Twenty-First
For the purposes of Article 113-G, fraction II of the Income Tax Law, taxpayers who opt to tax under the Simplified Trust Regime must have an active digital signature (e.firma) no later than June 30, 2023. The digital signature will be obtained by complying with the requirements and conditions established in procedure forms 105/CFF Request for generation of the Digital Signature Certificate for individuals and 106/CFF Request for renewal of the Digital Signature Certificate for individuals, contained in Annex 1-A.

Taxpayers who begin activities must comply with the above paragraph, no later than within thirty natural days following the date on which they began activities.

Transitory Provisions

First. This Resolution will enter into force the day following its publication in the DOF.

With respect to the provisions made known in advance on the SAT Portal, their content will take effect in terms of rule 1.8., third paragraph of the RMF for 2023.

Second. For the purposes of Article 31 of the CFF and rules 2.8.2.1., 2.8.2.2., 4.5.1., 5.2.1., 5.2.2., 5.2.13., 5.2.14., 5.2.15., 5.2.16., 5.2.17., 5.2.18., 5.2.19., 5.2.20., 5.2.21., 5.2.24. and 5.2.26., taxpayers obligated to present the following declarations: DIM, DIOT, Information Declaration for Considerations or Received Donations Exceeding $100,000.00, Information Declaration of Benefits for the Handling, Storage and Custody of Foreign Trade Merchandise and Multiple Information Declaration of the IEPS, who cannot present said declarations in the month of February, may do so no later than March 15, 2023.

Third. For the purposes of rule 1.6., fraction IV, the place to present matters within the competence of the Central Administration of Litigation, attached to the General Legal Administration, indicated in said fraction, will be applicable as of May 30, 2023.

Fourth. For the purposes of rules 3.17.5., 3.21.5.2. and of Transitory Article Eighteenth of the RMF, the notice or request referred to in procedure forms 60/ISR Notice for the administration of personal retirement plans and 164/ISR Request for registration in the Registry of institutions that administer the tax incentives for personal savings accounts, contained in Annex 1-A, will be considered timely filed when said procedure has been presented with the corresponding information and documentation, no later than March 28, 2023.

Respectfully.
Mexico City, April 13, 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.

56 OFFICIAL GAZETTE Tuesday, April 25, 2023

FIRST MODIFICATION TO ANNEX 1 OF THE 2023 FISCAL MISCELLANEOUS RESOLUTION.

Content
A. Approved official forms.
1. Code.
2. to 10. ....................................................................................
B. Approved formats, questionnaires, instructions and catalogs.
1. to 4. ....................................................................................
C. Lists of information that official forms published by the federative entities must contain.
1. ....................................................................................

A. Approved official forms.
1. to 10. ....................................................................................
B. Approved formats, questionnaires, instructions and catalogs.
1. to 4. ....................................................................................
C. Lists of information that official forms published by the federative entities must contain.
1. ....................................................................................

A. Approved official forms.

Code
....................................................................................

Tuesday, April 25, 2023 OFFICIAL GAZETTE 57

58 OFFICIAL GAZETTE Tuesday, April 25, 2023

Tuesday, April 25, 2023 OFFICIAL GAZETTE 59

60 OFFICIAL GAZETTE Tuesday, April 25, 2023

Tuesday, April 25, 2023 OFFICIAL GAZETTE 61
....................................................................................
2. to 10. ....................................................................................
B. Approved formats, questionnaires, instructions and catalogs.
1. to 4. ....................................................................................
C. Lists of information that official forms published by the federative entities must contain.
1. ....................................................................................

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

Fiscal Procedures

Content
I. Definitions
II. Procedures
Federal Fiscal Code.
1/CFF to ....................................................................................
11/CFF ....................................................................................
12/CFF Request for refund of balances in favor of the IEPS, diesel or biodiesel credit and their mixtures.
13/CFF to ....................................................................................
63/CFF ....................................................................................
64/CFF Request for digital signature of personnel performing official commissions abroad.
65/CFF to ....................................................................................
70/CFF ....................................................................................
71/CFF Notice of update of economic activities and obligations.
72/CFF to ....................................................................................
101/CFF ....................................................................................
102/CFF Inquiries on transfer pricing matters.
103/CFF Request for authorization to pay debts in installments or deferred.
104/CFF to ....................................................................................
111/CFF ....................................................................................
112/CFF Request to obtain authorization to operate as a CFDI certification provider.
113/CFF Request for renewal of authorization to operate as a CFDI certification provider.
114/CFF to ....................................................................................
115/CFF ....................................................................................

62 OFFICIAL GAZETTE Tuesday, April 25, 2023
116/CFF Request for refund of the guarantee presented by the certification provider.
117/CFF to ....................................................................................
133/CFF ....................................................................................
134/CFF Request for the offering, expansion, substitution of guarantee of the fiscal interest and request for appraisal (in case of offering of goods) or appraisal carried out by authorized persons.
135/CFF to ....................................................................................
150/CFF ....................................................................................
151/CFF Information Declaration for Notaries Public and other public officials (DeclaraNOT online).
152/CFF to ....................................................................................
207/CFF ....................................................................................
208/CFF Request to obtain authorization to operate as a certification and generation provider of CFDI for the primary sector.
209/CFF to ....................................................................................
210/CFF ....................................................................................
211/CFF Request for renewal of authorization to operate as a certification and generation provider of CFDI for the primary sector.
212/CFF to ....................................................................................
243/CFF ....................................................................................
244/CFF Request for suspension of the term to notify the start of an amicable procedure.
245/CFF to ....................................................................................
248/CFF ....................................................................................
249/CFF Request for suspension of the term to notify the start of an amicable procedure.
250/CFF to ....................................................................................
294/CFF ....................................................................................
295/CFF Request for modification or incorporation of partners, shareholders, associates and other persons that form part of the organizational structure of a legal entity, as well as those that have control, significant influence, power of command and legal representatives.
296/CFF to ....................................................................................
319/CFF ....................................................................................
320/CFF Request for data in the RFC of salaried employees.

Income Tax.
1/ISR Information declaration for considerations or received donations exceeding $100,000.00.
2/ISR to ....................................................................................
49/ISR ....................................................................................
50/ISR Notice that must be presented by the non-resident who alienates shares issued by a company resident in Mexico, for the reorganization, restructuring, merger, spin-off or similar operation carried out.
51/ISR to ....................................................................................
59/ISR ....................................................................................
60/ISR Notice for the administration of personal retirement plans.
61/ISR to ....................................................................................
80/ISR ....................................................................................
81/ISR Request for resolution to deduct interest on debts contracted with related parties.
82/ISR to ....................................................................................
89/ISR ....................................................................................

Tuesday, April 25, 2023 OFFICIAL GAZETTE 63
90/ISR Notice to assume the obligation to withhold the Income Tax that, where applicable, corresponds to the interest or gains that come from financial operations derived from debt or capital that are carried out through global accounts. 91/ISR Notice presented by taxpayers dedicated to the activity of federal land freight transport who exercise the option to pay 7.5 percent for the concept of Income Tax withholdings. 92/ISR Notice presented by taxpayers dedicated to agricultural, livestock or fishing activities who exercise the option to pay 4 percent for the concept of Income Tax withholdings.
93/ISR ....................................................................................
94/ISR Notice presented by taxpayers dedicated to the activity of interurban passenger and tourism land transport who exercise the option to pay 7.5 percent for the concept of Income Tax withholdings.
95/ISR to ....................................................................................
138/ISR ....................................................................................
139/ISR Annual information declaration of Trusts dedicated to the acquisition or construction of real estate.
140/ISR to ....................................................................................
152/ISR ....................................................................................
153/ISR Initial notice of the registration of the members or members of a foreign legal figure.
154/ISR Notice of variations to the registration of the members or members of a foreign legal figure.
155/ISR ....................................................................................
159/ISR ....................................................................................
160/ISR Designation of the representative of the non-resident.
161/ISR to ....................................................................................
162/ISR ....................................................................................
163/ISR Notice to continue in the list of authorized institutions to administer personal retirement plans.
164/ISR Request for registration in the Registry of institutions that administer the tax incentives for personal savings accounts.
165/ISR Notice to continue registered in the Registry of institutions that administer the tax incentives for personal savings accounts.
166/ISR ....................................................................................

Value Added Tax.
1/IVA to ....................................................................................
2/IVA ....................................................................................
3/IVA Request for VAT refund for diplomatic missions, international organizations and executive bodies.
4/IVA to ....................................................................................
10/IVA ....................................................................................

Special Tax on Production and Services.
1/IEPS to ....................................................................................
7/IEPS ....................................................................................
8/IEPS Request for distribution of physical labels and seals for alcoholic beverages to adhere in the country of origin or at the customs.
9/IEPS to ....................................................................................
47/IEPS ....................................................................................

64 OFFICIAL GAZETTE Tuesday, April 25, 2023
48/IEPS Request for folios for printing of electronic labels.
49/IEPS to ....................................................................................
55/IEPS ....................................................................................

Tax on Possession or Use of Vehicles.
1/ISTUV ....................................................................................

Tax on New Automobiles.
1/ISAN to ....................................................................................
3/ISAN ....................................................................................

Federal Revenue Law.
1/LIF to ....................................................................................
9/LIF ....................................................................................

Hydrocarbons Revenue Law.
1/LISH to ....................................................................................
12/LISH ....................................................................................

From the Decree granting various tax benefits to the taxpayers indicated, published in the DOF on October 30, 2003 and modified by Decrees published in the DOF on January 12, 2005, May 12, November 28, 2006 and March 4, 2008.
1/DEC-1 to ....................................................................................
5/DEC-1 ....................................................................................

From the Decree that grants facilities for the payment of income and value added taxes and partially condones the first of them, that will be caused by persons dedicated to the plastic arts of artistic works and antiques owned by private individuals, published in the DOF on October 31, 1994 and modified on November 28, 2006 and November 5, 2007.
1/DEC-2 to ....................................................................................
3/DEC-2 ....................................................................................

From the Decree promoting the renewal of the vehicle fleet of land transport, published in the DOF on March 26, 2015.
1/DEC-3 to ....................................................................................
7/DEC-3 ....................................................................................

Decree granting various tax benefits to taxpayers of the zones of the States of Campeche and Tabasco, published in the DOF on May 11, 2016.
1/DEC-4 to ....................................................................................
2/DEC-4 ....................................................................................

From the Decree granting tax incentives to encourage the use of electronic payment means, published in the DOF on October 21, 2022.
1/DEC-5 to ....................................................................................
5/DEC-5 ....................................................................................

From the Decree establishing tax incentives for gasoline and diesel in the fishing and agricultural sectors, published in the DOF on December 30, 2015.
1/DEC-6 ....................................................................................

From the Decree granting various tax benefits to taxpayers of the affected zones indicated by the earthquake that occurred on September 7, 2017, published in the DOF on September 11, 2017.
1/DEC-7 to ....................................................................................
3/DEC-7 ....................................................................................

Tuesday, April 25, 2023 OFFICIAL GAZETTE 65
From the Decree granting various tax benefits to taxpayers of the affected zones indicated by the earthquake that occurred on September 19, 2017, published in the DOF on October 2, 2017.
1/DEC-8 to ....................................................................................
3/DEC-8 ....................................................................................

From the Decree granting various tax benefits to taxpayers of the affected zones indicated by severe rains during October 2018, published in the DOF on November 28, 2018.
1/DEC-9 to ....................................................................................
2/DEC-9 ....................................................................................

From the Decree of tax incentives for the northern border region, published in the DOF on December 31, 2018.
1/DEC-10 to ....................................................................................
6/DEC-10 ....................................................................................

From the Decree by which tax incentives are granted to the taxpayers indicated, published in the DOF on January 08, 2019.
1/DEC-11 ....................................................................................

From the Decree of tax incentives for the northern border region, published in the DOF on December 31, 2018 and modified by publication in the DOF on December 30, 2020 and the Decree of tax incentives for the southern border region, published in the DOF on December 30, 2020.
1/DEC-12 to ....................................................................................
5/DEC-12 ....................................................................................

Of the provision of digital services and intermediation between third parties
1/PLT to ....................................................................................
14/PLT ....................................................................................

Federal Rights Law.
1/DERECHOS to ....................................................................................
5/DERECHOS ....................................................................................

I. Definitions
....................................................................................
46. RFA, the Resolution of administrative facilities for taxpayers of the sectors indicated therein for 2023.
47. RGCE, the General Foreign Trade Rules.
48. RFC, the Federal Taxpayer Registry.
49. RIF, the Fiscal Incorporation Regime.
50. RLISR, the Regulations of the Income Tax Law.
51. RLIVA, the Regulations of the VAT Law.
52. RMF, the Fiscal Miscellaneous Resolution.
53. SAT, the Tax Administration Service and by RISAT, the Internal Regulations of the Tax Administration Service.
54. Ministry, the Ministry of Finance and Public Credit.
55. SEM, the Mexican Foreign Service.
56. SRE, the Ministry of Foreign Relations.
57. SIPRED, the System for Presentation of Financial Statements for Tax Purposes.
58. UMA, the Unit of Measure and Update.

66 OFFICIAL GAZETTE Tuesday, April 25, 2023
1.2. Official identifications, proof of address and powers of attorney
....................................................................................
II. Procedures
Federal Fiscal Code
....................................................................................
12/CFF Request for refund of balances in favor of the IEPS, diesel or biodiesel credit and their mixtures.

Procedure
Service
Description of the procedure or service Amount Requests the refund of amounts in favor that proceed in accordance with the tax provisions on Special Tax on Production and Services, diesel or biodiesel credit and their mixtures. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?
Legal entities that import or acquire diesel or biodiesel and their mixtures for final consumption in the activities agricultural or silvicultural, whose income does not exceed twenty times the annual value of the UMA in effect in the year 2022, per each partner or associate without exceeding two hundred times the annual value of the UMA in effect in the year 2022. Quarterly, in the months of April, July, October of 2023 and January 2024. Where can I present it? On the SAT Portal:
Legal entities:
https://sat.gob.mx/tramites/login/25255/solicita-la-devolucion-para-tu-empresa

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?
On the SAT Portal:

Enter the SAT Portal in the link in the section Where can I present it?
Capture your RFC key, Password and Captcha indicated by the system, or enter with your digital signature and press
Send.
Verify that the pre-filled information, regarding your data and tax address, is correct, if so select Yes and
immediately press Next.
Capture in the Procedure Information section; Refund Origin: Choose according to your request, Type of procedure:
Choose according to your request, Sub-origin of the balance: Choose according to your request and Additional information: Capture additional information according to your request and select Next.
Select the option corresponding to the balance in favor in the Tax Data, concept, period and
exercise section, such as; Type of period: Choose according to your request, Period: Choose according to your request and Exercise: Choose according to your request and select Next.
The system will show you the data of your declaration with the balance in favor. In case your declaration is not
available in the system, select Yes to answer the Balance in Favor Information section Type of declaration: (Normal or Complementary in which the balance in favor is manifested), Date of presentation of the declaration: dd/mm/yyyy, Operation number: number found in the declaration normal or complementary as appropriate, Amount balance in favor: Amount manifested in the normal declaration or complementary as appropriate, Amount requested for refund: Amount you request for refund, if, in your case, you previously received a refund of the amount for which you present the procedure, indicate the Amount of the previous refunds and/or compensations (excluding update) and select Next.
In the Bank Information section, if the record of your standardized CLABE bank account is already present
select the CLABE account that appears automatically, choose Yes and pressing on the icon Attach account statement, register it in a compressed file in ZIP, press on Browse, choose the route in which it is located your file and select Load or in case you wish to add a new CLABE account, select the icon Add new CLABE account and Register the new CLABE account, upon selecting Yes and attach the account statement in a compressed file in ZIP by choosing on Browse, choose the route in which your file is located and select Load and then Next.
Answer the question related to the ownership of the CLABE account.
Verify your bank information that appears and select Next.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 67

Attach the PDF files corresponding to the requirements indicated in tables 12.1 and 12.2 of this form, which must be compressed in ZIP format and maximum 4MB each. The original documents will be digitized for submission.
In the case of presenting additional documentation not indicated or listed in the requirements, this must also be added to your procedure in digitized form. Choose Examine to select the path where your file is located, capture the name of the document and then press Load, perform the operation as many times as necessary to attach all documentation and information.
Once the capture is completed, all information will appear; verify that it is correct. If so, submit using your e.firma.
Save or Print the receipt of receipt.
When there are errors in the data contained in your refund request, the authority will require you through the tax mailbox to clarify said data in writing within a period of 10 business days.
Within the 20 business days following the submission of the procedure, the tax authority may notify you through the tax mailbox of a request for data, reports, or additional documentation to verify the validity of the refund, which you must attend to within a maximum period of 20 business days.
If you timely attend to the first request, the tax authority may notify you through the tax mailbox within the 10 business days following the date on which you fulfilled the first request, a new request referring to the data, reports, or documents provided in response to the previous request, which you must attend to within a period of 10 business days.
In the event of not attending to the requests indicated in paragraphs 13, 14, and 15 above, the warning of having the procedure withdrawn will be enforced.
The tax authority, to determine the validity of the balance in favor, if it considers it necessary, may exercise verification powers, which will be subject to the procedure established in article 22-D of the CFF.
You may follow up on your refund request within the 40 business days following the submission of your refund request, according to what is indicated in the section "How can I follow up on the procedure or service?".

What requirements must I meet?
The requirements are specified in the corresponding tables:
Refund request for balances in favor of IEPS credit for diesel or biodiesel and their mixtures.
See table
12.1.
Documentation that may be requested by the authority to follow up on the refund request for balances in favor of IEPS credit for diesel or biodiesel and their mixtures. See table 12.2.

What conditions must I meet?
Have e.firma and Password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Does the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Enter the link:
https://www.sat.gob.mx/consultas/login/93266/seguimient o-de-tramites-y-requerimientos Capture your RFC, Password, and Captcha indicated by the system, or enter with your e.firma, and choose Send. Select the option corresponding to your query in the section Query of procedures; Type of request: Choose according to your request; Exercise: Choose according to your request; Show Requests: Choose the one corresponding to your request and choose Search. The system will show you the status of your procedure. Yes, to verify the validity of the refund, the tax authority may:
Request clarifications, data, reports, or additional documents that it considers necessary and related to the same.
Initiate verification powers, through the practice of visits or requests for accounting and other documents and reports to be exhibited in the offices of the authority itself.

68 OFFICIAL GAZETTE Tuesday, April 25, 2023

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

Maximum period for the SAT to resolve the procedure or service Maximum period for the SAT to request additional information Maximum period to comply with the requested information 40 days. 40 days when there are errors in the data of the request; 20 days to issue the first request for additional information; and 10 days following the date on which the first request for information and documentation was fulfilled. In a period of 10 days, when you clarify the data contained in the request; Maximum in 20 days, counted from the day following the one on which the notification takes effect, regarding the first request for information and documentation; and Maximum in 10 days, counted from the day following the one on which the notification of the second request takes effect.

What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service?
Receipt of receipt. Indefinite.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports
SAT Brand from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
Personal attention in the SAT Offices located in various cities in the country, as established in the following link:
https://sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs., and Friday from 08:30 to 15:00 hrs., except non-working days. SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country: (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in the SAT offices.
SAT Brand 55 627 22 728 option 8.

Additional Information
Regarding free writings, these must contain the signature of the legal representative.
Legal Basis
Articles: 17-D, 22, 22-D, 37, 134, fraction I of the CFF; 16, Section A, fraction III of the LIF; Rules 2.3.8. and 9.5. of the RMF.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 69

TABLES
Table 12.1. Refund Request for balances in favor of IEPS credit for diesel or biodiesel and their mixtures.
No Documentation
1 Annex 4 of tax form 32 of Annex 1 of the RMF.
2
Declarations of the immediate previous exercise or free writing in which you state that your income in the immediate previous exercise did not exceed the amounts stated in article 16, Section A, fraction III of the LIF, for legal entities, as well as the manner in which you are complying with your tax obligations in accordance with Chapter VIII of Title II of the ISR Law. 3 The electronic card Subsidies/SAGARPA, valid, issued to you by the Center for Support to the Rural Development District (CADER) or the Delegation of the Secretariat of Agriculture and Rural Development, with which you demonstrate your inscription to the Register of Users of Agricultural Diesel once you have demonstrated to the aforementioned agricultural authorities the ownership or legitimate possession of the production unit you exploit and where you use the good that requires diesel or biodiesel and their mixtures. In those cases where you do not have the electronic card Subsidies/SAGARPA, or it is not valid, the following documentation must be sent to the authority:
I. To prove the ownership regime of the production unit: the title of ownership, public deed or policy, certificate of agrarian or parcelary rights or acts of assembly; or
II. To prove the Legal Possession Regime of the production unit: lease contracts, usufruct, sharecropping, concession, among others.
III. If they are subject to the Water Regime, the bills or titles of concession of water rights.
IV. Regarding the good in which diesel or biodiesel and their mixtures are used: receipts in the name of the taxpayer with which they prove ownership, co-ownership, or, in the case of legitimate possession, the documents that prove the same, such as, by way of example, public deed or policy, lease contracts, loan contracts, or usufruct contracts among others.
Constitutive act, duly registered in the Public Registry, which expresses that its social object is predominantly agricultural activity.
4 The CURP of the legal representative of the legal entity.
5
The import petition or the fiscal receipt corresponding to the acquisition in which the acquisition or import price of diesel or biodiesel and their mixtures is stated, which must meet the requirements of articles 29 and 29-A of the CFF, indicating in the fiscal receipt corresponding to the acquisition or import of biodiesel or its mixtures, the quantity of each of the fuels contained in the case of the mixtures and, if applicable, the number of the import petition with which the import of said fuel was carried out. (Without it being necessary that they explicitly and separately break down the IEPS for diesel or biodiesel and their mixtures transferred, when acquired at service stations). 6 Statement of account issued by the Financial Institution that does not exceed 2 months of age, which contains the key in the RFC of the contributing legal entity that carries out the request and the number of the active bank account (CLABE). 7 Record of control of consumption of diesel or biodiesel and their mixtures referred to in article 16, Section A, fraction III, fifth paragraph of the LIF, corresponding to the period requested for refund.
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70 OFFICIAL GAZETTE Tuesday, April 25, 2023

64/CFF Request for e.firma of personnel carrying out official commissions abroad.
Procedure
Service
Description of the procedure or service Amount It allows you to obtain your e.firma certificate, if you are personnel of the Mexican Foreign Service who are performing functions or official commissions abroad. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented?
Individuals, Federal Public Servants who perform functions or official commissions abroad as personnel of the Mexican Foreign Service.
Individuals, assimilated personnel, attaché or attaché to diplomatic missions or consular representations.
When you require it.

Where can I present it? Before the consular offices of the Mexican Foreign Service.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Go with the documentation of the procedure to the consular office of the Mexican Foreign Service.
Present the documentation and information, indicated in the section "What requirements must I meet?", to the public official who will attend your procedure.
Receive the documentation related to your procedure and your digital e.firma certificate.

What requirements must I meet?
In the case of Generation:

Removable memory unit (USB) preferably new that contains the requirement file (.req) generated previously in the Certifica program available at: https://portalsat.plataforma.sat.gob.mx/certifica/
To generate and download your .req and .key files, download the Certifica application choosing 32 bits and 64 bits, according to the operating system of your computer. If applicable, go to the download directory configured on your computer. Execute the Certifica file. Select the option Requirement for the Generation of Electronic Signature. Capture your RFC, CURP, and Email, if applicable, the RFC of the legal representative. Press the next button. Establish your Private Key Password, which must consist of 8 to 256 characters. Confirm your Private Key Password. Press next. Next, the system will show you the message Press the Continue Button to start generating the requirement. Choose Continue. Next, the key generation process will be carried out, for which you must move the mouse or mouse of your computer in different directions until the progress bar is completed and the following screen is shown. Press the Save Files button. Choose the path to store the generated file. Press Save. Upon completion, the system will show the message that states You now have a digital requirement and your private key. Proceed to deliver it to a certifying agent and the path where your files were stored. Press Accept. In the indicated path, a folder will be generated automatically which will consist of the following: the word FIEL, the RFC, and the creation date of the file.
Official form FE "Request for e.firma Certificate", available in the section Downloadable Document of the path: https://www.sat.gob.mx/tramites/16703/obten-tu-certificado-de-e-firma by duplicate and signed in blue ink.
Email to which you have access.
Have a Unique Population Registry Key (CURP).

Tuesday, April 25, 2023 OFFICIAL GAZETTE 71

5. If you are Mexican by naturalization, the original of the letter of naturalization issued by the competent authority.
6. Proof of address, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection B) Proof of address, of the present Annex (original), this requirement only applies if you obtained your RFC through the SAT Portal, with your Unique Population Registry Key (CURP), in the case that you only have the Regime of Wages and Salaries, the valid voter credential issued by the National Electoral Institute will be accepted as proof of address, provided that the address is visible.
7. Valid official identification, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of the present Annex (original).
8. Previously comply with the accreditation of identity before the consular services.
In the case of Renewal:
1. Valid official identification, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of the present Annex (original).
2. Removable memory unit preferably (USB) new with the file with termination (.ren) generated previously through the Certifica program, which is available at:
https://portalsat.plataforma.sat.gob.mx/certifica/ Download the Certifica application choosing 32 bits or 64 bits, according to the operating system of your computer. If applicable, go to the download directory configured on your computer. Execute the Certifica file. Select the option Requirement for the Generation of Electronic Signature. Capture your RFC, CURP, and Email. Press the next button. Establish your Private Key Password, which must consist of 8 to 256 characters. Confirm your Private Key Password. Press next. Next, it will show you the message Press the Continue Button to start generating the requirement. Click on Continue. Next, the key generation process will be carried out, for which you must move the mouse or mouse of your computer in different directions until the progress bar is completed and the following screen is shown. Press the Save Files button. Choose the path to store the generated file. Press Save. Upon completion, the system will show the message that states You now have a digital requirement and your private key. Proceed to deliver it to a certifying agent and the path where your files were stored. Press Accept.

What conditions must I meet?
In order to ensure the link that must exist between a digital certificate and its holder, in the case of the procedure for generating the e.firma certificate, you must previously have the taxpayer's identity data, consisting of: fingerprints, front photograph, iris photograph, signature, and digitization of the original documents captured in the consular offices for the issuance of the passport. In case you present as official identification the voter credential issued by the National Electoral Institute, it must be valid as a means of identification, you can validate it in the following link:
https://listanominal.ine.mx/scpln/

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Does the SAT carry out any inspection or verification to issue the resolution of this procedure or service? At the consular office of the Mexican Foreign Service where you requested your procedure. No.

72 OFFICIAL GAZETTE Tuesday, April 25, 2023

Resolution of the procedure or service
Digital e.firma certificate, digital file with termination (.cer).
Proof of generation of the e.firma Certificate.
If any inconsistency is presented in the tax situation of the Taxpayer, the Acknowledgment of request for additional information, related to your tax situation, will be issued, according to what is stated by the procedure sheet 197/CFF Clarification in the requests for procedures of Password or Certificate of e.firma of the present Annex.

Maximum period for the SAT to resolve the procedure or service Maximum period for the SAT to request additional information Maximum period to comply with the requested information Immediate procedure. In case it is necessary to clarify the tax situation of the taxpayer or legal representative, once the clarification is presented, the taxpayer must go to the SAT office or Tax Service Module where they started their procedure. Not applicable. Not applicable.

What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service?
When the procedure proceeds:
Digital e.firma certificate, digital file with termination (.cer).
Proof of generation of the e.firma Certificate.
If any inconsistency is presented in the tax situation of the taxpayer or legal representative, the Acknowledgment of request for additional information, related to your tax situation, will be issued, according to what is stated by the procedure sheet 197/CFF Clarification in the requests for procedures of Password or Certificate of e.firma of the present Annex. The Digital e.firma Certificate has a validity of four years from the date of its issuance.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports
SAT Brand from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
Personal attention in the SAT Offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx. On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in the SAT offices.
SAT Brand 55 627 22 728 option 8.

Additional Information
When the Acknowledgment of request for additional information, related to your tax situation, is received, information must be presented that disproves the irregularity identified in your tax situation or that of your legal representative, according to what is stated by the procedure sheet 197/CFF Clarification in the requests for procedures of Password or Certificate of e.firma of the present Annex. Legal Basis Articles: 17-D of the CFF; 8 of the LSEM; Rules 2.2.14., 2.4.4., 2.4.9., 2.10.16. and 3.15.6. of the RMF.
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Tuesday, April 25, 2023 OFFICIAL GAZETTE 73
71/CFF Notice of update of economic activities and obligations.

Procedure
Service
Description of the procedure or service Amount Update your tax status in the RFC, in case your economic activities change, your obligations are modified, or you change your tax residence and maintain an economic activity in Mexico. Free Payment of fees Cost:
Who can request the procedure or service? When is it filed?
Individuals.
Legal entities.
Within the month following the one in which your economic activity changes or you modify your tax obligations.
In case of changes in tax residence, no later than within the 15 days immediately preceding the day on which the change in tax residence occurs or up to two months in advance. Where can I file it? On the SAT Portal:
Individuals:
https://www.sat.gob.mx/tramites/login/33758/presenta-el-aviso-de-actualizacion-de-actividades-economicas-y-obligaciones-fiscales-como-persona-fisica Legal entities:
https://www.sat.gob.mx/tramites/login/34937/presenta-el-aviso-de-actualizacion-de-actividades-economicas-y-obligaciones-de-tu-empresa

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

Enter the link for individuals or legal entities, as applicable, from the section Where can I file it? and complete the following:
Enter your RFC, Password, and Captcha or your e.firma and select Send.
Next, the screen Legal Representative Data appears; register the information requested in each field. If you are an individual and do not have a legal representative, you can leave the fields blank. In the case of a legal entity, registration is mandatory; register the date of the transaction and a Questionnaire will appear where you must capture the income and economic activity information requested in each of its sections; once completed, press the Continue button. The SUMMARY of the captured information appears; review it and correct if necessary. If it is correct, press the button Save questionnaire data and subsequently Confirm; the NOTICE OF UPDATE OR MODIFICATION OF TAX STATUS is generated. Review the captured information; if necessary, you can correct it again. If the information is correct, press the Confirm button. This concludes the capture of the procedure and the ACKNOWLEDGMENT OF UPDATE OF TAX STATUS TRANSACTION is generated, which proves the registration of your notice. We suggest printing or saving it.
In case you cannot complete the procedure on the SAT Portal, go to the SAT Offices to receive additional information about it, with a prior appointment generated at:
The SAT Portal: https://citas.sat.gob.mx/

Regarding the change of tax residence of legal entities that have economic activities in Mexico, you will proceed as indicated below, for the purpose of providing the information and attaching the digitized documentation referred to in the section What requirements must I meet?:

Enter the SAT Internet Portal www.sat.gob.mx
Select the "Companies" modality.
Select the section "RFC Procedures" / "RFC Update".
Select "Update partner or shareholder information".
Click the "START" button.
Enter your e.firma data and click Send.
Fill in the data requested in the form and confirm the information.
Print or save the "Receipt Acknowledgment".
Consult, print, or save the "Response Acknowledgment".

74 OFFICIAL GAZETTE Tuesday, April 25, 2023
For the case of change of tax residence of individuals who have economic activities in Mexico, for the purpose of providing the information and attaching the digitized documentation referred to in the section What requirements must I meet?, you will proceed as indicated below:

Enter the SAT Portal at the link https://www.sat.gob.mx/aplicacion/operacion/07768/presenta-tus-solicitudes-o-avisos-en-materia-fiscal
Enter your RFC and Password, followed by Log in.
Choose the options Internet Services / Service or requests / Request.
Fill out the form as follows: In the section Service Description, on the Procedure tab select 71/Change of residence; in Directed to: Tax Administration Service; in *Subject: Additional information due to change of tax residence; in Description: briefly explain what the request you are submitting is about; attach the scanned documents indicated in the section What requirements must I meet?, for which choose Examine and select the digitized document in PDF format containing the information you need to upload and choose Load.
Press the Send button; automatically your request will be originated with the procedure attention folio number and you will obtain your receipt acknowledgment.
To follow up on your procedure, enter the link https://www.sat.gob.mx/aplicacion/operacion/07768/presenta-tus-solicitudes-o-avisos-en-materia-fiscal, enter RFC and Password, followed by Log in. Choose the options Internet Services / Service or Requests / Consultation and enter your assigned folio number, followed by Search and you can verify the status of the procedure.

What requirements must I meet?
Requirements for the change of tax residence:
Digitized file containing the following information and documentation:

Official document issued by the competent authority that proves the tax identification number, tax registration or equivalent in the country where you will reside for tax purposes, or that it is in process (legalized or apostilled by the competent authority).
Appointment of a legal representative who meets the requirements of article 174 of the ISR Law.

Under what conditions must I comply?
Have a Password or e.firma.
Legal entities must have a valid RFC key for each of the partners, shareholders or associates and other persons, whatever name they are designated by, who by their nature form part of the organizational structure and hold such status according to the bylaws or legislation under which said entities are constituted, mentioned in the articles of incorporation document.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure, only for cases of updating obligations. No. Resolution of the procedure or service If the registration of the information is correct, the taxpayer's tax status in the RFC is automatically updated and you receive the documents that prove the registration of the notice. Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information Immediate procedure, only for the case of updating obligations. 6 days. 10 days. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Notice of update or modification of tax status. Acknowledgment of update of tax status transactions. Indefinite.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 75
ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
SAT Hotline Monday to Friday from 8:00 to 18:30 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 in the fiscal orientation option and for outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
Virtual Office. You can access this attention channel by scheduling your appointment at the following link:
http://citas.sat.gob.mx/
Personal attention at the SAT Offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. Frequently asked questions:
Individuals:
https://www.sat.gob.mx/tramites/33758/presenta-el-aviso-de-actualizacion-de-actividades-economicas-y-obligaciones-fiscales-como-persona-fisica Legal entities:
https://www.sat.gob.mx/tramites/34937/presenta-el-aviso-de-actualizacion-de-actividades-economicas-y-obligaciones-de-tu-empresa Complaints and Reports SAT, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in the SAT offices.
SAT Hotline 55 627 22 728 option 8.

Additional Information
This procedure is filed by individuals and legal entities that:
Modify the economic activities they carry out and always as long as they maintain at least one active.
Opt for a different compliance periodicity for tax obligations or when they opt not to make provisional or definitive payments.
Choose a taxation option different from the one they have, except when it comes to civil organizations and trusts authorized to receive deductible donations, in which case they must first request the cancellation of their authorization. Have a new tax obligation on their own or on behalf of third parties or when they cease to have any of them. Change their predominant economic activity. Individuals and legal entities that:
Change their tax residence abroad and continue with economic activities for tax purposes in Mexico.
In case the official document issued by the competent authority, referred to in the section What requirements must I meet?, is drafted in a language other than Spanish, it must be presented with its respective translation into Spanish by an authorized expert. The SAT reserves its verification and audit powers regarding compliance with the requirements established in this procedure sheet, in the case of change of tax residence, so that in case of determining non-compliance, it proceeds according to the applicable provisions. The filing of the notice of change of tax residence is without prejudice to the application of the criteria to consider a person as a resident for tax purposes in Mexico in accordance with articles 9 of the CFF and 4 of the treaties to avoid double taxation that Mexico has in force, which in the latter case could be applicable. Legal Basis Articles: 9, 17-D, 27 of the CFF; 174 of the LISR; 29 and 30 of the RCFF; Rules, 2.5.13., 3.12.4., 3.13.2., 3.13.20., 3.21.4.1., 12.3.2., 12.3.5. and 12.15. of the RMF. 1.3., 2.8., 2.10., 3.11., 3.13., 4.4. and 4.6. of the RFA.
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76 OFFICIAL GAZETTE Tuesday, April 25, 2023
102/CFF Consultations on transfer pricing matters.

Procedure
Service
Description of the procedure or service Amount Submit consultations on transfer pricing matters, also known as Advance Pricing Agreements, APA by its acronym in English. Free Payment of fees Cost: Variable Who can file the procedure or service? When is it filed? Individuals. Legal entities. When you require it. Where can I file it? Before the Clerk's Office of the General Administration of Large Taxpayers, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, C.P. 06300, Cuauhtémoc Municipality, Mexico City, in an attention schedule from Monday to Friday from 8:00 to 14:30 hrs., according to the subjects of their competence. Before the Clerk's Office of the General Administration of Hydrocarbons, located at Av. Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, C.P. 06300, Cuauhtémoc Municipality, Mexico City, with an attention schedule from Monday to Friday from 8:00 to 14:30 hrs., according to the subjects of their competence.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

Go to the Clerk's Office that corresponds to you, mentioned in the section Where can I file it?
Deliver the documentation requested in the section What requirements must I meet?
Receive and keep the stamped free writing, as a receipt acknowledgment.
The authority will issue the resolution, or a request for information.
In case a request for information is issued, you will have a period of 10 days to comply with it, counted from the day following the one in which its notification took effect. In case you do not comply with what is required by the authority within that period, your request will be considered not filed.
According to article 37, third paragraph of the CFF, when the tax authority requires you to comply with omitted requirements or provide the necessary elements to resolve the procedure, the time limit to resolve the consultation will begin to run from when the request or requests have been complied with.
Once the requirement or requirements are met, the authority will issue the corresponding resolution, which will be notified to you by one of the forms established in article 134 of the CFF.
You can follow up on your procedure with the folio number found in the receipt acknowledgment, by calling the phone number specified in the section How can I follow up on the procedure or service?

What requirements must I meet?
Free writing addressed to the Central Administration of Transfer Pricing Audit of the General Administration of Large Taxpayers or to the Central Administration of Legal Support and Regulation of Hydrocarbons of the General Administration of Hydrocarbons, as applicable, which meets the requirements established in article 18-A of the CFF, through which the elements related to the consultation you wish to submit are exposed, where the following elements are included:

The tax identification number and country of residence of the taxpayer, indicating, if applicable, if it has branches in national territory.
Name, corporate name or denomination, tax identification number or RFC key, country of residence and address of all related parties resident in Mexico or abroad that have direct or indirect participation in the share capital of the taxpayer, including the legal entity of which they are immediately subsidiaries, defined in terms of Financial Reporting Standards, as well as the ultimate parent company of the group to which the applicant belongs.
Name, corporate name or denomination, RFC key and address of related parties resident in Mexico, that have a contractual or business relationship with the taxpayer, as well as their establishments, branches, premises, places where merchandise is stored, or any other premises or establishment, platform, vessel, or area where surface recognition or exploration activities as well as exploration or extraction of hydrocarbons are carried out that are relevant regarding the determination of the methodology subject of the consultation in question.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 77
4. Name, corporate name or denomination, tax identification number, address and country of residence of related parties resident abroad, that have a contractual or business relationship with the taxpayer.
5. Name, corporate name or denomination, tax identification number or RFC key, address and country of residence of all related parties resident in Mexico or abroad that may become involved as a result of the response to the consultation request in question.
6. Start and end dates of the tax years of the related parties resident abroad related to the taxpayer mentioned above.
7. Currency in which the main operations between the taxpayer and its related parties resident in Mexico or abroad were or are agreed.
8. Description of the business activities of the group to which the applicant belongs, in which the following information must be specified:
Background of the group to which the applicant belongs, as well as its current and future business strategies and prospects.
Description of the relevant factors that generate profits for the group to which the applicant belongs.
Detail of the transfer pricing policies implemented by the group to which the applicant belongs.
Description of the main business activities carried out by the companies that make up the group to which the applicant belongs, including the place or places where they carry them out, and the detail of the operations carried out between the taxpayer, its related parties in Mexico and abroad, and independent third parties, as well as the organizational structure showing the shareholding of the companies that make up the aforementioned group. Consolidated financial statements corresponding to the declared tax year of the group to which the applicant belongs. Analysis of the industry in which the group to which the applicant belongs operates, both in Mexico and internationally, detailing its behavior and evolution, size, main competitors and its position in the market, availability of substitute goods and services, consumer purchasing power, government regulation, etc. Financing schemes used globally by the group to which the applicant belongs. Description of the intangibles, owned by the group to which the applicant belongs, such as brands, know-how, patents, etc. Likewise, you must provide the following information regarding the intangibles owned by the group to which the applicant belongs:
Name and country of residence of the legal owner of the intangibles of the group to which the applicant belongs, as well as the supporting documentation that accredits him as such. Name, country of residence and financial information of those companies where the intangibles of the group to which the applicant belongs are reflected accounting-wise; identified by category (for example, marketing intangible, commercialization intangible, etc.). Name and country of residence of those companies that carry out activities related to the development, improvement, maintenance, protection and exploitation of the intangibles, owned by the group to which the applicant belongs. Regarding this, the financial information reflecting the expenses incurred by said companies in relation to the activities described above must be included, identified by category (for example, commercial or production intangible, commercialization or marketing intangible, etc.).
9. Name and country of residence of the companies that are part of the group to which the applicant belongs, that obtain income, or make expenditures with independent third parties, inherent to the business activity to which the group to which the applicant belongs is dedicated, specifying the amounts of income and expenditures with independent third parties.
10. Regarding the activity of the applicant, a detailed description must be provided, or the electronic files containing the following information must be attached:
Description of the functions performed, assets employed and risks assumed by the applicant, inherent to its own business activity.
Register of the taxpayer's share certificates, indicated in article 128 of the General Law of Mercantile Societies.
Financial position and results statements of the taxpayer for at least three immediate fiscal years prior to the one in which the consultation in question is submitted, including a list of the costs and expenses incurred by the taxpayer, and by the related parties resident in Mexico or abroad, that have a contractual or business relationship with it, as well as a declaration of having filed the normal annual and complementary ISR declarations of the taxpayer, corresponding to the year in which the resolution in question is requested, and of the three immediate prior years.

78 DIARIO OFICIAL Tuesday, April 25, 2023

In the case of taxpayers who audit their financial statements for tax purposes, instead of presenting the financial position and income statements referred to in the previous point, you must state the date of presentation of the corresponding audit report for the exercise in which the resolution in question is requested, and for the three immediate prior exercises, and attach the corresponding receipts of receipt.

Contracts, agreements or conventions entered into between the taxpayer and related companies, residents in Mexico or abroad, that are the subject of the consultation in question.

Operational organizational chart, through which the names and positions in the organizational structure (from managerial levels or similar) can be identified, both of the taxpayer and its related parties in Mexico or abroad, of the persons in charge of the areas, both operational and administrative, and a description of the activities that each of them perform as part of the operation of the applicant, as well as the geographic location where such activities take place. The persons indicated in said organizational chart must be included as authorized in terms of Article 19 of the CFF to hear and receive all kinds of notifications from the tax authority, as well as attach a simple copy of their official identification.

Description of the business strategy implemented by the applicant, specifying whether it has been, or is intended to be, subject to the implementation of any type of restructuring involving the migration of functions, assets or risks, and that this has entailed or entails the implementation of changes in its operational structure and/or in its business line.

List of its main competitors.

With regard to the transactions or operations for which the taxpayer requests a particular resolution, you must provide the following information regarding them:

Detailed description of the functions performed, the assets employed and the risks assumed by both the taxpayer and its related parties resident in Mexico or abroad, inherent to the operation or operations subject to the consultation.

The method or methods proposed by the taxpayer, for the determination of the price or amount of the consideration of the operations carried out with its related parties resident in Mexico or abroad subject to the consultation, including the criteria, parameters and other elements considered for the selection and rejection of the methods indicated in Article 180 of the ISR Law.

Financial and tax information, actual and projected, corresponding to the exercises for which the resolution is requested, in which the result of applying the method or methods proposed to determine the price or amount of the consideration of the operations carried out with the related persons subject to the consultation is reflected.

Information on the operations or companies selected as comparable, indicating and detailing the application of reasonable adjustments made, if any, to eliminate differences, in accordance with the third paragraph of Article 179 of the ISR Law.

The step-by-step detail of the calculation of the profitability level indicator(s) of both the analyzed part and each of the companies used as comparable in the analyses proposed for the operations carried out with the related persons subject to the consultation (including for each of the mathematical processes, the formula, the terms [numbers and decimals used, clarifying if these were truncated or rounded] corresponding used in the applied formulas).

Description of those factors that directly or indirectly influence the operation subject to the consultation, such as:

Operations carried out between companies of the group, of which the applicant is a part; Operations carried out with independent third parties; Economic, political, geographical factors, etc.

Specify whether the persons related to the taxpayer, resident abroad, are subject to the exercise of verification powers in matters of transfer pricing, by a tax authority, and, if so, describe the stage of the corresponding review. Likewise, it must be informed whether such persons resident abroad are resolving any tax controversy in matters of transfer pricing before the authorities or courts, and, if so, the stage in which such controversy is located. In the case that there is a resolution (including if it is an advance ruling in matters of transfer pricing) by any foreign competent authority, a resolution to a consultation in terms of Article 34 of the CFF or that a final judgment has been obtained by the corresponding courts, the outstanding elements and the dispositive points of such resolutions must be provided.
Attach a digitized file containing the following documentation:

Proof of payment of the fee established in Article 53-G of the LFD, in force in the exercise in which the consultation in question is presented, for the study and processing of this type of requests.

Documentation that demonstrates that the operations between the applicant and its related parties resident both in Mexico and abroad, comply with Articles 27, fraction XIII, 76, fractions IX, X and XII, 179 and 180 of the ISR Law, corresponding to the exercise in which the resolution is requested, and for the three immediate prior exercises.

Tuesday, April 25, 2023 DIARIO OFICIAL 79

The other documentation and information that is necessary, in specific cases, to issue the resolution referred to in Article 34-A of the CFF, that is required by the authority.
Any information, data and documentation provided in a language other than Spanish must include the corresponding translation.
Instrument to prove the personality of the legal representative (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified by the signatures before the tax authorities or public notary (original and simple copy for comparison).

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

Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex.

What conditions must I comply with?
Not applicable.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

With respect to the requests presented in the Central Administration of Transfer Pricing Audit with the folio number found in the receipt of receipt calling 55-58-02-00-00 extension 42384.

With respect to the requests presented in the Central Administration of Legal Support and Hydrocarbons Normativity, with the folio number found in the receipt of receipt calling 55-58-02-00-00 extension 42488.

Yes, when the tax authorities notice that the information, data or documentation provided by taxpayers are insufficient, present irregularities or inconsistencies, to know the functions or activities performed by persons resident in the country or abroad related to them, in a contractual or business manner; or well, to corroborate such information, data or documentation provided by taxpayers; or to know the assets and risks assumed by each of said persons; or when the tax authorities require analyzing the method or methods proposed by taxpayers to determine the price or amount of the consideration in the operations carried out with persons resident in the country or abroad related to them, or to corroborate the application of such methods, they can carry out a functional analysis at the fiscal domicile of the interested party as part of the study and evaluation processes of the information, data and documentation presented, in order to identify and specify the functions performed, the assets used and the risks assumed in the operations subject to the consultation.

The tax authorities can carry out a functional analysis in which they will limit their actions to circumstances related to the formulated consultation, when they support, facilitate or complement the processes of analysis, study and evaluation of the information, data and documentation necessary to issue and, if applicable, verify compliance with the corresponding resolution.

Such actions may include, among others, eye inspections, interviews and working tables with the taxpayer's personnel linked to operations with related parties, including specific substantive and technical issues.

Resolution of the procedure or service

In case you meet all the requirements, you will obtain the resolution letter.

The notification of the resolution will be made by one of the forms established in Article 134 of the CFF.

80 DIARIO OFICIAL Tuesday, April 25, 2023

Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information 8 months. Not applicable a maximum time limit. When the tax authority requires you to meet the omitted requirements or provide the necessary elements to resolve the procedure, the time limit to resolve the consultation will begin to run from when the requirement or requirements have been met. 10 business days.

What document do I obtain at the end of the procedure or service?
What is the validity of the procedure or service?
The corresponding resolution. The resolutions that are issued in terms of Article 34-A of the CFF, may take effect in the exercise in which they are requested, in the immediate prior exercise and up to three fiscal exercises following the one in which they are requested. The validity may be greater when derived from an amicable procedure, in terms of an international treaty of which Mexico is a party.

ATTENTION CHANNELS

Inquiries and doubts
Complaints and reports

MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728 Via Chat: http://chat.sat.gob.mx Via telephone at 55-58-02-00-00 extension 42384, in the case of requests presented before the Central Administration of Transfer Pricing Audit, in a schedule from Monday to Friday from 9:00 to 14:00 hrs. and from 16:00 to 18:00 hrs. Via telephone at 55-58-02-00-00, extension 42488, in the case of requests presented before the Central Administration of Legal Support and Hydrocarbons Normativity, in a schedule from Monday to Friday from 9:00 to 14:00 hrs. and from 16:00 to 18:00 hrs. SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional information
For more information you can enter the following link: https://www.sat.gob.mx/tramites/47408/presenta-la-consulta-optativa Taxpayers may analyze jointly with the Central Administration of Transfer Pricing Audit or the Central Administration of Legal Support and Hydrocarbons Normativity, as appropriate to their competence, the information and methodology they intend to submit for consideration to the Central Administration that corresponds, prior to the presentation of the resolution request referred to in Article 34-A of the CFF, without the need to identify the taxpayer or its related parties. For the purposes of this procedure sheet, the ultimate controlling entity of the group to which the applicant belongs will be considered that entity or legal figure that is not a subsidiary of another company and that is obliged to prepare, present and disclose consolidated financial statements in terms of financial information standards. For the purposes of this procedure sheet, when the term related parties is used, it refers to those defined in Article 179 of the ISR Law. The tax authority will not be considered to exercise verification powers when it carries out a functional analysis at the fiscal domicile of the interested party. The cost of the procedure is in accordance with Article 53-G of the LFD in force in the exercise in which the consultation in question is presented. The information, documentation and/or evidence that is in a language other than Spanish must be presented with its respective translation into Spanish carried out by persons who can act as expert translators before the bodies of the Federal Judiciary, or before the Judicial Powers of the States and of the City of Mexico.

Legal Basis
Articles: 18, 18-A, 19, 34, 34-A, 37, 134 of the CFF; 27, 76, 179, 180 of the LISR; 53-G of the LFD; Rules 1.6., 2.1.7., 2.9.8. and 3.9.1.5. of the RMF.

Tuesday, April 25, 2023 DIARIO OFICIAL 81

103/CFF Request for authorization to pay debts in installments or deferred.
Procedure
Service
Description of the procedure or service Amount Requests authorization to pay contributions and/or benefits in a deferred manner, up to 12 months or in installments up to 36 months. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented?
Individuals and corporations. In the case of self-determined debts or in fiscal self-correction, within the 10 business days following that in which you present the declaration. In the case of credits already determined by the authority, when you require it.

Where can I present it? On the SAT Portal:
https://www.sat.gob.mx/tramites/operacion/89277/paga-tus-adeudos-fiscales-a-plazos-o-en-un-solo-pago In the SAT Collection Offices located in the domiciles indicated in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and schedules: Monday to Friday from 8:00 to 14:30 hrs., in the Filing Office of Collection. In the offices of the corresponding federal entity.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?
On the SAT Portal:
1. Enter the SAT portal, in the link in the section Where can I present it?
2. Register in My portal, your RFC, Password and choose Log In.
3. Enter the sections Internet Services / Service or requests / Request and a form will appear.
4. Fill out the form as follows:
In the Service Description in Procedure section select the option PAGO A PLAZOS 66 Y 66-A CFF; in Directed to: Decentralized Administration of Collection; in Subject: Payment in installments is requested or Deferred payment is requested. Description: Briefly state the number of installments requested or if it is a deferred payment the date on which you request to cover the debt; Attach File: choose Examine and select the digitized documents in PDF format containing the information you will upload indicated in the section What requirements must I comply with? and choose Load; select Send, the receipt of reception is generated containing the folio number of the procedure and your receipt of receipt with which you can follow up on your request, print it or save it.
5. Review your request periodically, as within 15 business days you may be asked for missing information or informed of the issuance of the resolution to your request.
6. To verify the response to your request, enter the SAT Portal and with the folio number, verify the response entering in the link: https://www.sat.gob.mx/aplicacion/operacion/91727/consulta-de-servicio-o-solicitud-del-contribuyente as follows:
In My portal, enter your RFC, Password and choose Log In.
Select the option Internet Services / Service or requests / Consultation.
Enter the folio number of the procedure and verify the solution granted to your request.
In case of not having a response, go to the Offices of the Decentralized Administration of Collection, to receive additional information about the status of the procedure. In person:
1. Go to the SAT Collection Office corresponding to your domicile or to the federal entity with the documentation mentioned in the section What requirements must I comply with?
2. Deliver the requested documentation to the personnel who will attend your procedure.
3. Receive the stamped free writing as a receipt of receipt.
If you do not meet any of the points indicated in the section What requirements must I comply with?, within the time limit of 15 business days following the reception of your request, the authority will issue the request for missing information, which you must deliver within the time limit of 5 business days following that in which the notification of said request takes effect. If you do not do so within said time limit or provide it incompletely, your request for authorization for payment in installments will not be authorized, and it will be necessary to present a new request.

82 DIARIO OFICIAL Tuesday, April 25, 2023

What requirements must I comply with?

Free writing signed and in two copies, in which you indicate:
Name, denomination or trade name of the company if you are a corporation.
Fiscal domicile manifested in the RFC.
RFC Key.
Indicate the authority to which you address yourself.
The purpose of the promotion.
Email address.
Proof of representation of individuals or corporations.
Additionally, you must manifest the following:
If it is a determined debt, indicate the number of the determining resolution, if it is self-determined or in fiscal self-correction, you must indicate the operation number of the respective declaration, its date of presentation and, if applicable, the authority exercising verification powers. All facts and circumstances related to the reason for the promotion, you must accompany them with the documents and information that support such facts or circumstances. The amount of the debt to be paid in installments, either in installments or deferred, specifying the contribution and/or benefit, the accessories caused and the period to which they correspond. Manifest whether you wish to pay an amount greater than 20% of the updated debt, as an initial payment indicating the corresponding percentage. If not indicated, the amount of 20% will be considered as initial payment. In the case of self-determined debts or in self-correction, in case the service of declarations and payments has generated the format for payment of 20% as initial payment and said payment has been made, you must attach the proof of payment of the same. In the case of debts already determined by the authority, in case you have made the initial payment of at least 20% before the presentation of the request, attach the proof of said payment. The modality you have chosen for the payment in installments, in installments or in a deferred manner:
In the payment in installments, you must indicate the term in which you will cover the tax debt, without exceeding 36 months.
For the deferred payment, you must indicate the date on which you will cover the tax debt, without exceeding 12 months, from the date of request.
Have a Tax Box enabled. If a Trial of Amparo is promoted and the effects of the suspension are against the tax box or electronic notification, you must manifest it in the free writing that you deliver to the authority.
Official identification, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex.
In the case of self-determined debts, working paper containing the calculation performed for the amount of the updates and surcharges declared, in which the update factor is identified, indicating the INPC used to obtain said factor and the corresponding publication dates, as well as the applied surcharge rates, in accordance with Articles 17-A, 21 and 66 of the CFF. When in the declaration amounts paid previously and/or applications such as subsidy for employment, compensations, credits, among others, have been manifested, the working paper must additionally contain the detail of the way in which the decrease of the payments and/or applications was made, until reaching the net amount declared, broken down by contribution, update and surcharges.
In case of being a legal representative:
Notarial power to prove the personality of the legal representative (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified by the signatures before the tax authorities or public notary (original and simple copy for comparison).
Notarial document with which the legal representative has been designated for tax purposes, in the case of residents abroad or foreigners resident in Mexico (certified copy and simple copy for comparison).

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

Tuesday, April 25, 2023 OFFICIAL GAZETTE 83
What conditions must I meet?
Have a Password, in case the procedure is submitted through My Portal.

On the SAT Portal:
Go to the SAT Portal, in the link indicated in the section "Where can I submit it?"; select the option Internet Services / Service or requests / Consultation, enter your Folio Number provided and choose Search.

In person:
At the Collection Office where you submitted your application, with the receipt of presentation.
In the corresponding federal entity.

No.

Resolution of the procedure or service
Once your application is entered, the authority will review that you meet the established requirements.
In case your application includes the receipt of the initial 20% payment, the authority will validate it and that the amount corresponds to 20% of the debt updated to the date.

Within the 15 business days following the entry of your application, the authority may do the following:
It will send you by tax mailbox or in person the request for missing information or documentation in your application.
In its case, as part of the request indicated in the previous point, you may be included the FCF for the initial payment of at least 20% or the difference to complete the same. You must comply with the request for missing information or documentation in your application or initial payment of at least 20% or the difference to complete the same, within the 5 business days following the date on which the notification or delivery takes effect.

Take into account that, in accordance with what is stated in article 65 of the Regulations of the Federal Fiscal Code, while your application is resolved, you must make the subsequent monthly payments, according to the number of installments requested, no later than the same calendar day that the initial payment was made or completed.

In cases of authorization, the resolution will include the FCFs of the authorized installments, for the effect that you make the punctual payment of each installment monthly and successively.

In case you do not meet any of the requirements or with the payment of at least the initial 20%, the application will be unauthorized.

The resolution of authorization or non-authorization will be sent to your tax mailbox, within the 15 business days following the date on which you complied with the request made by the authority, or within the 15 business days following the date of expiration of the request in case you have not attended it, or within the 15 business days following the date on which you entered your application, in case you have not been requested missing information nor initial payment.

When the notification cannot be made through your tax mailbox, the authority will make it through any of the means indicated in article 134 of the CFF.

It is important to consider that contributions indicated in the second point of the Additional Information section cannot be paid in installments.

Maximum term for the SAT to resolve the procedure or service 15 business days after the date of entry of your application, in case no missing information or initial payment has been requested, or 15 business days after the compliance or expiration of the term of the request for missing information and/or initial payment.

Maximum term for the SAT to request additional information 15 business days after the date on which the application was entered.

Maximum term to comply with the requested information 5 business days after the date on which the notification of the request for missing information and/or initial payment takes effect.

84 OFFICIAL GAZETTE Tuesday, April 25, 2023
What document do I obtain at the end of the procedure or service?
Receipt of receipt.
Resolution of authorization or rejection.

What is the validity of the procedure or service?
Varies according to the number of authorized installments.

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

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

Additional Information
Pay your tax credits in monthly installments, with a preferential surcharge rate according to the number of installments requested: rate of 1.26%: from 1 to 12 monthly installments; of 1.53%: from 13 to 24 monthly installments; of 1.82%: from 25 and up to 36 monthly installments and up to 12 months in deferred payment with this last rate.

They cannot be paid in installments:
Withheld, transferred or collected contributions.
Those that must be paid in the current calendar year.
Those that must be paid in the six months prior to the submission of the application.
Contributions and benefits caused by the import and export of goods or services.

Regardless of the installment number indicated by the FCF, the payments you make during the validity of the authorization will be applied to the oldest pending installment to be covered, including, if applicable, the update and surcharges for late payment.

It will be considered that you did not comply in time and amount an installment, when you do not pay it no later than its due date, when the amount paid no later than its due date is less than authorized or when you pay it with update and surcharges for delay late.

The additional information to calculate the amount of the installments, you can consult it in the Mini site of Tax Debts, enter in the link: http://omawww.sat.gob.mx/Adeudos_Fiscales/Paginas/sim01/sim01.htm in which the simulators of:
Payment in installments.
Deferred payment.

Legal Basis
Articles: 18, 19, 66, first paragraph, 66-A, 134 of the CFF; 65 of the RCFF; Rules 2.2.7., 2.11.1. and 2.11.2. of the RMF.
........................................................................................................

Tuesday, April 25, 2023 OFFICIAL GAZETTE 85
112/CFF Request to obtain authorization to operate as a CFDI certification provider.
Procedure
Service
Description of the procedure or service Amount Request authorization to operate as a CFDI certification provider.
Free
Payment of rights
Cost:

Who can request the procedure or service?
Legal entities that wish to obtain authorization from the SAT to operate as CFDI certification providers.

When is it presented?
When legal entities wish to obtain authorization to operate as CFDI certification providers.

Where can I submit it?
On the SAT Portal:
https://www.sat.gob.mx/tramites/operacion/31454/solicita-autorizacion-para-operar-como-proveedor-de-certificacion

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

Enter the SAT Portal in the link of the section "Where can I submit it?"
Register in My Portal, your RFC and Password and choose Log in.
Select the option Internet Services / Service or requests / Request and the form will appear.
In the Service Description section, in the Procedure tab, select the option PCCFDI REQUEST AUTHORIZATION; in Directed to: Tax Administration Service, in *Subject: I request authorization to operate as a CFDI certification provider. Description: I request authorization to operate as a CFDI certification provider, for which I attach the required documentation; Attach File / Examine, select the digitized document in PDF format containing the information you will upload and choose Load.
Press the Send button, the Acknowledgment of receipt is generated which contains the folio of the procedure with which you can follow up on your notice, print it or save it.
In case you are required information, you will have 10 business days to deliver it, counted from when the notification of the request takes effect.
Once the requested authorization is obtained, within a term of 30 natural days counted from the day following that on which the notification of the authorization takes effect, you must send the guarantee (bond) in XML format, the digitization of its printed representation and the CFDI that covers the total payment of the guarantee for the period for which the authorization has been obtained plus six months; or a Letter of Credit which must be sent in PDF file, said guarantee must be issued in favor of the TESOFE and comply with what is stated in point 10 of the following section.

What requirements must I meet?

Written statement under oath that you meet the requirements established in rule 2.7.2.1. of the RMF, which is in the electronic format published on the SAT Portal, which you can obtain at the following link: https://www.sat.gob.mx/tramites/31454/solicita-autorizacion-para-operar-como-proveedor-de-certificacion which must contain the autograph signature of the legal representative of the requesting legal entity.
Legal entities that pay taxes under Title II and Title VII, Chapter XII of the ISR Law, must attach document of their constitutive act, as well as the minutes of the assembly in which the modification of partners or shareholders, representatives or legal proxies, associates or any member of the Technical Committee, Board of Directors or Administration, or whatever its denomination, that are in force within the legal entity, as well as the capital increase, in the cases where applicable and signed copies by the secretary of the board of administration or the sole administrator, corresponding to the Register of Named Shares Book and to the Book of Capital Variations in their case, which legal entities are obliged to keep in accordance with the General Law of Commercial Societies, with which they prove to have a subscribed and paid social capital of at least $10,000,000.00 (Ten million pesos 00/100 M.N.) at the time of requesting the respective authorization (duly notarized before a notary or public broker, attaching documentation that proves its registration in the Public Registry of Commerce) Likewise, a copy of the official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex, of the secretary of the board of administration or the sole administrator.
Document of Specifications for the download and consultation of the LCO and LRFC, contained in fraction III of Annex 29 of the RMF, duly signed by the legal representative of the legal entity. (digitized file).
Letter of commitment of confidentiality, reserve and safeguarding of information and data, contained in fraction I of Annex 29 of the RMF, duly signed by the legal representative of the legal entity (digitized file).

86 OFFICIAL GAZETTE Tuesday, April 25, 2023
5. Document of Guidelines for the graphic use of the logo for authorized CFDI certification providers and functional requirements, general services and minimum service levels, contained in fraction VII of Annex 29 of the RMF, duly signed by the legal representative of the legal entity. (digitized file).
6. Digitized file of the document of Functional characteristics and general services of the free application, contained in fraction II of Annex 29 of the RMF, duly signed by the legal representative of the legal entity. (digitized file).
7. Prove the personality of the representative or legal proxy with notarial power to exercise acts of administration or domain, in accordance with Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, numbers 2 and 3 of this Annex:
Notarial document with which the legal representative has been designated for tax purposes, in case of residents abroad or foreigners residing in Mexico (duly notarized before a notary or public broker, attaching documentation that proves its registration in the Public Registry of Commerce). Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, subsection A., Official identification, of this Annex.
8. For the purposes of obtaining the validation and Technical Opinion to operate as a CFDI certification provider, you must attach to your authorization request the following:
a) Technological architecture diagram. b) Facilitate the elements for the realization of the evaluation and tests to the systems you offer for the provision of the CFDI certification service in accordance with the requirements established in the RMF and its annexes. c) Demonstrate that you comply with the control matrix published on the SAT Portal at the following link:
https://www.sat.gob.mx/tramites/31655/solicita-la-validacion-y-opinion-tecnica-para-ser-proveedor-de-certificacion select the Related Contents section; download the control matrix document annex it in digitized document to your request, signed at the bottom and initialed on all its pages by the proxy or legal representative of the legal entity, containing the legend I declare that my represented party completely complies with the points contained in this control matrix and that it has evidence of compliance with each of the points expressed there, in the same matrix you must order by control the evidence, and deliver in a removable memory unit the information in the official office of the General Administration of Services to the Taxpayer, located at Av. Hidalgo, Number 77, Module IV, Second floor, Col. Guerrero, Alcaldía Cuauhtémoc, Mexico City, C.P. 06300, in a schedule of 9:00 to 15:00 hours, making reference to the folio of entry of the procedure. d) Copy of the free application you require to certify CFDI, as well as the improvements when these are made, in accordance with the functional characteristics and general services of the free application of the invoice provider. e) The copy of the computer application by delivering a removable memory unit containing the necessary files to install said application so that it is fully functional and allows interaction to perform certification tests by the SAT. The legal entities referred to in fraction I of rule 2.7.2.1. of the RMF are not obliged to comply with this requirement. f) Demonstrate that you comply with the functional requirements, general services and minimum service levels, which are published on the SAT Portal at the following link:
https://www.sat.gob.mx/tramites/31655/solicita-la-validacion-y-opinion-tecnica-para-ser-proveedor-de-certificacion choose in the Related Contents section and download the file Functional characteristics and general services of the free application of the invoice provider (historical document) with which you will validate and certify the CFDI through the free application. g) Accept and collaborate with the verification visit that will be carried out at the data center address (if applicable) and operational offices, the latter must be registered with the RFC as your tax address and/or branch, by the personnel designated by the Central Administration of Security, Monitoring and Control and facilitate the elements for the realization of the evaluation and tests to the systems you offer for the provision of the CFDI certification service in accordance with the requirements established in the RMF and its annexes.
9. The documentation mentioned in point 6 of the previous section of this sheet must comply with the following:
In the case of a bond, you must present the XML format, the digitization of its printed representation and the CFDI that covers the total payment of the financial service for its issuance, in case the financial service is paid in a single exhibition, the CFDI must contain as payment method the PUE key, in case the financial service is paid in installments, the income CFDI for the total value of the operation and the payment CFDIs that prove the total payment of the service must be presented, likewise the income CFDI must contain in the Description attribute, the number of the policy by which the payment is being made and this must coincide with the number of the policy contained in the XML format of the bond.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 87
In the case of a letter of credit, original document in which said letter of credit is stated, issued by a financial institution authorized for it, and the CFDI that covers the total payment of the financial service for its issuance, in case the financial service is paid in a single exhibition, the CFDI must contain as payment method the PUE key, in case the financial service is paid in installments, the income CFDI for the total value of the operation and the payment CFDIs that prove the total payment of the service must be presented, likewise the income CFDI must contain in the Description attribute, the number of the letter of credit by which the payment is being made. The guarantee, whether in bond or letter of credit, must be issued in favor of the TESOFE, and must cover the period for which the authorization has been obtained plus six months after the end of the validity. In the case of renewal of the authorization, the guarantee must cover twenty-four months counted from when the last guarantee exhibited loses its validity. In both cases the files will be sent through the SAT Portal in a compressed folder in ZIP format notwithstanding, what is stated, the SAT may additionally require the promoter to present these documents (bond or letter of credit) in physical form when the originals are in physical support (paper). The guarantee referred to in rules 2.7.2.1., 2.7.2.6. and 2.7.28. must contain the following text:
To guarantee by (name of the legal entity), with address at (tax address), and (key in the RFC of the CFDI certification provider), the compliance of the obligations, consisting of: a) Validate that the digital seal certificate of the issuer of the CFDI, was valid on the date on which the receipt was signed and has not been cancelled, b) Validate that the RFC key of the recipient is in the LRFC inscribed non-cancelled in the SAT, c) The sending of certified CFDI to the SAT CFDI reception service, in the terms and conditions established in fraction IX of rule 2.7.2.8. of this Resolution and in the technical documents issued by the Tax Administration Service. The above in accordance with rules 2.7.2.6. and 2.7.2.8., fraction III of the RMF. Guaranteeing up to an amount of $10,000,000.00 (Ten million pesos 00/100 M.N.), with validity from (date of obtaining the authorization) to June 30 of ___.

What conditions must I meet?
The legal entity and its representatives or legal proxies, partners, shareholders or any member of the Technical Committee, Board of Directors or Administration, whatever its denomination, must comply with the following:
Have a Password.
Have e.firma.
Have an active tax mailbox.

On the SAT Portal with the folio number that is in the Acknowledgment of receipt, at:
https://www.sat.gob.mx/aplicacion/operacion/91727/consulta-de-servicio-o-solicitud-del-contribuyente Register in My Portal, your RFC and Password and choose Log in. Select the option Internet Services / Service or requests / Consultation and enter the folio number that was assigned to your procedure.

Yes. To grant the authorization, the SAT will carry out the validation of the identity, address, and, if applicable, branch or establishment and in general of the tax situation of the requesting legal entity, of its representatives or legal proxies, partners, shareholders and members, as well as technological verification at the address of the data center (if applicable) and operational offices.

Resolution of the procedure or service
In case you meet the requirements you will obtain your authorization to operate as PCCFDI, through the SAT Portal.

Maximum term for the SAT to resolve the procedure or service 6 months.

Maximum term for the SAT to request additional information 6 months.

Maximum term to comply with the requested information 10 business days.

What document do I obtain at the end of the procedure or service?
Acknowledgment of response.
Subsequently: Authorization letter, or in its case, Letter with negative resolution.

What is the validity of the procedure or service?
During the two fiscal years following that in which the authorization letter is notified.

88 DIARIO OFICIAL Tuesday, April 25, 2023

ATTENTION CHANNELS

Inquiries and Doubts | Complaints and Reports

MarcaSAT Monday to Friday from 8:00 a.m. to 6:30 p.m., except non-working days:
Telephone assistance: from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
Personal assistance at SAT Offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 a.m. to 4:00 p.m. and Friday from 8:30 a.m. to 3:00 p.m.

Diagram of the procedure submission flow:
http://omawww.sat.gob.mx/factura/Paginas/proveedores_requisitos.htm

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

Additional Information
When applicants submit information that is incomplete or contains errors, or if the authenticity of the documentation submitted is doubted, the tax authorities will require the petitioner at any time to, within a period of 10 business days, submit a written statement addressed to the Central Administration for the Management of Services and Procedures with Electronic Means before the Registry Office of the General Administration of Taxpayer Services, located at Avenida Hidalgo No. 77, Module 4, Second Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, or, by certified mail, the original or certified copy of the document whose authenticity is in doubt. If the requirement is not met within the established time and form, the request will be considered not submitted.

Legal Basis
Articles: 29, fraction IV and 29 Bis of the CFF; Rules 2.1.37., 2.7.2.1., 2.7.2.2., 2.7.2.6., 2.7.2.8. and 2.7.2.12. of the RMF and Annex 29 of the RMF.

113/CFF Request for renewal of authorization to operate as a CFDI certification provider.

Procedure
Service

Description of procedure or service | Amount
Request the renewal of the authorization to operate as a CFDI certification provider. | Free

Payment of rights
Cost:

Who can request the procedure or service? | When is it submitted?
Legal entities that are CFDI certification providers who wish to obtain the renewal of their authorization for the following fiscal year.
In the corresponding month in accordance with rule
2.7.2.4. of the RMF.

Where can I submit it? | On the SAT Portal:
https://www.sat.gob.mx/aplicacion/operacion/32846/presenta-tu-aclaracion-como-contribuyente

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Enter the SAT portal, in the link in the section "Where can I submit it?"
Register in My Portal, your RFC and Password and choose Log in.
Select the option of Internet Services / Service or requests / Request and the form will appear.
In the Service Description section, on the Procedure tab, select the option PCCFDI RENEWAL AUTHORIZATION; in Directed to: Tax Administration Service, in *Subject: I request renewal of the authorization to operate as a CFDI certification provider. Description: I request renewal of the authorization to operate as a CFDI certification provider, for which I attach the required documentation. Attach File / Examine, select the digitized document in PDF format containing the information you will upload and choose Upload.
Press the Send button, the Receipt Acknowledgment is generated which contains the procedure folio with which you can follow up on your notice, print it or save it.
In case you are required to provide information, you will have 10 business days to deliver it, counted from when the notification of the requirement takes effect.

Tuesday, April 25, 2023 DIARIO OFICIAL 89

What requirements must I meet?

Free written statement that meets the requirements of articles 18 and 18-A of the CFF in which you declare under oath that you continue to meet the requirements to continue operating as a CFDI certification provider and with the obligations provided in rules 2.7.2.8. and 2.7.2.9. of the RMF, which you can obtain from the following link: https://www.sat.gob.mx/tramites/31454/solicita-autorizacion-para-operar-como-proveedor-de-certificacion. Said
written statement must contain the handwritten signature of the legal representative of the requesting legal entity.
Submit financial statement audit report in terms of article 32-A of the CFF of the fiscal year prior to that in which the renewal is requested, provided that they are obligated in terms of said provision.
File in XML format, the digitization of its printed representation and the CFDI that supports the total payment of the guarantee for the renewal of the authorization; or, a Letter of Credit which must be sent in
PDF file, said guarantee must be constituted with the requirements established in procedure sheet 112/CFF Request to obtain authorization to operate as a CFDI certification provider. In case the financial service is paid in a single installment, the CFDI must contain as payment method the key PUE, in case the financial service is paid in installments, the income CFDI for the total value of the operation and the payment CFDIs that prove the total payment of the service must be presented, likewise the income CFDI must contain in the Description attribute, the number of the policy or of the letter of credit, for which the payment is being made. The guarantee must cover twenty-four months counted from when the last exhibited guarantee loses its validity.
Document of the Letter of commitment of confidentiality, reserve and safeguarding of information and data, contained in fraction I of Annex 29 of the RMF, duly signed by the legal representative of the legal entity. (digitized file).
Document of Specifications for the download and consultation of the LCO, of the LRFC, contained in fraction III of
Annex 29 of the RMF (digitized file).
Document of Guidelines for the graphic use of the logo for authorized CFDI certification providers and
functional requirements, general services and minimum service levels, contained in fraction VII of Annex 29 of the RMF, duly signed by the legal representative of the legal entity. (digitized file).
Digitized file of the document of Functional characteristics and general services of the free application,
contained in fraction II of Annex 29 of the RMF, duly signed by the legal representative of the legal entity. (digitized file).
Prove the personality of the representative or legal attorney with notarial power to exercise acts of administration or
domain, in accordance with Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers numerals 2 and 3, of this Annex. Notarial document with which the legal representative has been designated for tax purposes, in case of foreign residents or foreigners residing in Mexico (duly protocolized before a notary or public broker, attaching documentation that proves its registration in the Public Registry of Commerce in digital document). Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex.
Legal entities that pay taxes under Title II and Title VII, Chapter XII of the ISR Law, must attach
digitized documents of their assembly minutes and copies signed by the secretary of the board of directors or the sole administrator, corresponding to the Register of Registered Shares Book and to the Capital Variations Book in their case, which legal entities are obligated to keep in accordance with the General Law of Commercial Societies, with which they prove having a subscribed and paid-in social capital of at least $10,000,000.00 (Ten million pesos 00/100 M.N.) (duly protocolized before a notary or public broker, attaching documentation that proves its registration in the Public Registry of Commerce in digital document). Likewise, a copy of the official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex, of the secretary of the board of directors or the sole administrator must be attached.

Under what conditions must I comply?
The legal entity must comply with the following:
Have a Password.
Have e.firma.
Have an active tax mailbox.
Have a positive opinion on compliance with tax obligations, in terms of article 32-D of the CFF.
Be located in the RFC.
That no defense means have been filed against the SAT, or that they have not been or have not been part, directly or indirectly, of any legal entity that has filed any defense means against the resolution through which it was determined not to renew, revoke or not grant the authorization as PCCFDI and any connected act of the same.

90 DIARIO OFICIAL Tuesday, April 25, 2023

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? | Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? On the SAT Portal, with the folio number that is found in the Receipt Acknowledgment, at:
https://www.sat.gob.mx/aplicacion/operacion/91727/consult a-de-servicio-o-solicitud-del-contribuyente Register in My Portal, your RFC and Password and choose Log in. Select the option of Internet Services / Service or requests / Consultation and enter the folio number that was assigned to your procedure. Yes. To grant the renewal, the SAT will carry out the validation of the identity, address and, if applicable, branch or establishment, and in general of the tax situation of the requesting legal entity, of its representatives or legal attorneys, partners, shareholders and members.

Resolution of the procedure or service
In case you meet the requirements you will obtain your renewal to operate as PCCFDI through the SAT Portal.

Maximum time for the SAT to resolve the procedure or service | Maximum time for the SAT to request additional information | Maximum time to comply with the requested information 3 months | 3 months. | 10 business days.

What document do I obtain at the end of the procedure or service? | What is the validity of the procedure or service?
Response Acknowledgment.
Subsequently: Renewal Office, or if applicable, Non-renewal Office.
During the two following fiscal years after that in which the renewal office is notified.

ATTENTION CHANNELS

Inquiries and Doubts | Complaints and Reports

Diagram of the procedure submission flow:
http://omawww.sat.gob.mx/factura/Paginas/proveedores_obligaciones.htm

Additional Information
When applicants submit information that is incomplete or contains errors, the SAT may require them to complete or correct it.
In case the authenticity of the submitted documentation is doubted, the tax authorities will require the petitioner at any time to, within a period of 10 business days, submit a written statement addressed to the Central Administration for the Management of Services and Procedures with Electronic Means before the registry office of the General Administration of Taxpayer Services, located at Avenida Hidalgo No, 77, Module 4, second floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, or, by certified mail, the original or certified copy of the document whose authenticity is in doubt. If the requirement is not met within the established time and form, the request will be considered not submitted.

Legal Basis
Articles: 29, fraction IV and 29 Bis of the CFF; Rules 2.7.2.4., 2.7.2.6., 2.7.2.8. and 2.7.2.9. of the RMF.
..................................................................................

Tuesday, April 25, 2023 DIARIO OFICIAL 91

116/CFF Request for return of the guarantee presented by the certification provider.

Procedure
Service

Description of procedure or service | Amount
Request the return of the guarantee once you have ceased to be a CFDI certification provider, you have submitted the notice that you initiated the liquidation process, commercial bankruptcy or that your directing body has taken the agreement to extinguish the society, or if you are a certification provider with valid authorization. Free

Payment of rights
Cost:

Who can request the procedure or service? | When is it submitted?
Legal entities that are CFDI certification providers, their liquidators or the legal representative of the commercial bankruptcy, accordingly.
Once you have ceased to be a CFDI certification provider:
Six months have elapsed counted from the date on which you ceased to be a CFDI certification provider or you submitted the notice that you were initiating the liquidation process, commercial bankruptcy or that your directing body had taken the agreement to extinguish the society, and provided that all copies of the certified CFDIs referred to in rule 2.7.2.8., fraction IX of the RMF have been sent. If you have valid authorization:
At any time.

Where can I submit it? | On the SAT Portal:
https://www.sat.gob.mx/aplicacion/operacion/32846/presenta-tu-aclaracion-como-contribuyente

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Enter the SAT Portal, in the link in the section "Where can I submit it?"
Register in My Portal, your RFC and Password and choose Log in.
Select the option of Internet Services / Service or requests / Request and the form will appear.
a) CFDI certification provider
In the Service Description section, on the Procedure tab, select the option PCCFDI RETURN GUARANTEE; in Directed to: Tax Administration Service, in *Subject: I request return of guarantee granted to operate as a CFDI certification provider. Description: I request return of guarantee granted for operating as a CFDI certification provider, for which I attach the required documentation. Attach File / Examine, select the digitized document in PDF format containing the information you will upload and choose Upload.
Press the Send button, the Receipt Acknowledgment is generated which contains the procedure folio with which you can follow
up on your notice, print it or save it.
Review your service case or request within a period of 10 days to verify if additional information was requested of you,
in case it is, you will have 10 days to deliver it, if you exceed that period it is necessary to enter your request again.

What requirements must I meet?
Written statement in which you state the number of bond or letter of credit that is requested for return.
Document where the status of the liquidation process, commercial bankruptcy or extinction of the society is recorded and you request the cancellation of the guarantee indicating the general data of the same (digitized file), in cases where it applies.

Under what conditions must I comply?
Have a Password.
They are not subject to a revocation procedure or there is no pending defense means to be resolved against the resolution through which it was determined not to renew or revoke the authorization or any connected act of the same.

92 DIARIO OFICIAL Tuesday, April 25, 2023

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

Resolution of the procedure or service
In case you meet the requirements you will obtain the return of the guarantee through the SAT Portal.

What document do I obtain at the end of the procedure or service? | What is the validity of the procedure or service?
Response Acknowledgment. | Indefinite.

ATTENTION CHANNELS

Inquiries and Doubts | Complaints and Reports

MarcaSAT Monday to Friday from 8:00 a.m. to 6:30 p.m., except non-working days:
Telephone assistance: from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
Personal assistance at SAT Offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 8:00 a.m. to 2:30 p.m. and Friday from 8:30 a.m. to 3:00 p.m., except non-working days.

Diagram of the procedure submission flow:
http://omawww.sat.gob.mx/factura/Paginas/proveedores_requisitos.htm

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

Additional Information
Not applicable.

Legal Basis
Articles: 29, fraction IV and 29 Bis of the CFF; Rules 2.7.2.6., 2.7.2.8. and 2.7.2.13. of the RMF.
..................................................................................

Tuesday, April 25, 2023 DIARIO OFICIAL 93

134/CFF Request for the offering, expansion, substitution of the guarantee of fiscal interest and request for appraisal (in case of offering of goods) or appraisal carried out by authorized persons.

Procedure
Service

Description of procedure or service | Amount
Guarantee your tax debts, so that the authority does not initiate its collection or well, when you have challenged them.
Free

Payment of rights
Cost:

Who can request the procedure or service? | When is it submitted?
Natural persons.
Legal entities.
Offering:
Within thirty business days following that in which the notification of the resolution on which you guarantee the fiscal interest takes effect.
Expansion:
Every year, the period starts to count from the issuance of the acceptance office of the guarantee; or well, if the same continues to be sufficient and valid, until until such conditions do not change. Substitution and Appraisal:
When you require it.

Where can I submit it? | At the SAT Collection Offices located in the domiciles indicated in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Friday from 8:00 a.m. to 2:30 p.m. at the Registry Office of Collection.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Go to the Decentralized Administration of Collection that corresponds to your tax domicile with the
documentation mentioned in the section "What requirements must I meet?"
Deliver the requested documentation to the personnel who will attend your procedure.
Receive the free written statement stamped as receipt acknowledgment.
If you do not meet any of the points indicated in the section "What requirements must I meet?", within the period
of 15 business days following the receipt of your request, you may be required to provide additional information, which must be delivered within the period of 15 business days following that in which the notification of the requirement takes effect. If you do not do so within said period or provide it incompletely, your request will be rejected and it will be necessary to present a new one.

What requirements must I meet?

Free written statement signed and in two copies, in which you indicate:
The type of guarantee you offer in accordance with article 141 of the CFF.
Name, denomination or corporate name.
Tax domicile manifested in the RFC.
RFC Key.
Authority to which you address yourself.
The purpose of the request: offering, expansion or substitution of guarantee of fiscal interest, or well, request for appraisal, (in case of offering of goods), or appraisal carried out by authorized persons. Email address.
Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications,
proof of address and powers, subsection A) Official identification, of Annex 1-A of the RMF.
Attach to your free written statement, the Fiscal Interest Guarantee Format, which you can obtain in the link
https://www.sat.gob.mx/tramites/17183/garantiza-tus-adeudos-fiscales, within the section of related contents, as well as the annexes corresponding to the type of guarantee modality offered that are indicated in the
Table 32 of this procedure sheet.

94 DIARIO OFICIAL Tuesday, April 25, 2023

The format for paying federal contributions with a capture line for the payment of execution expenses for the offering of a guarantee, only in the case that it is a requirement of the modality being offered, which you can request by phone from MarcaSAT: 55 627 22 728 or, which can be provided to you at the SAT Collection Office where you carried out your procedure.
If you are obligated to audit your financial statements, or if you opted to do so under the terms of articles 32-A and 52 of the CFF, you must attach the corresponding audit report to the last fiscal year.

In case of being a legal representative:

Notarial power of attorney to accredit the personality of the legal representative (certified copy and simple copy for comparison) or power of attorney letter signed before two witnesses and ratified signatures before tax or federal authorities or a public notary (original and simple copy for comparison).
Notarial document with which you have been designated as legal representative for tax purposes, in the case of residents abroad or foreigners residing in Mexico (certified copy and simple copy for comparison).

For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of Annex 1-A of the General Fiscal Resolution.

What conditions must I meet?
Not applicable.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

In person:
At the Collection Office where you submitted your application, with the receipt of presentation.

Yes, the Decentralized Collection Administration that handles the procedure will carry out a physical inspection of the asset offered as guarantee, to ensure its existence and conditions.

Resolution of the procedure or service

If you meet the requirements, the authority before which you submitted your procedure will issue a resolution of acceptance, which will be notified to you in terms of article 134 of the CFF.

If you do not meet any of the points indicated in the section "What requirements must I meet?", you may be requested to provide additional information, which you must deliver within the established deadline. If you do not do so, or provide it incompletely, your application will be rejected and it will be necessary to submit a new one.

Maximum deadline for the SAT to resolve the procedure or service.
Maximum deadline for the SAT to request additional information.
Maximum deadline to comply with the requested information.

3 months. 15 business days. 15 business days.

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

Receipt of receipt.
Resolution of acceptance or non-acceptance.
Annual.

Once the guarantee is accepted, its expansion, substitution and until the debt is covered or it becomes ineffective, the guarantee must be expanded each year to cover the amount of the updated credit and its surcharges.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
Personal attention at SAT Offices located in different cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios

The following days and hours: Monday to Thursday from 8:30 to 16:00 hrs. and Friday from 8:30 to 15:00 hrs.

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

Tuesday, April 25, 2023 DIARIO OFICIAL 95

Additional information
See table 32.

When you need to guarantee fiscal interest with the offering of goods and/or business, you must attach the original of the appraisal issued by any of the following appraisers:
The Institute of Administration and Appraisal of National Assets; Credit institutions; Public brokers who have a valid registration before the Ministry of Economy, Companies dedicated to the sale or auction of goods, Persons who have a professional certificate of appraisers issued by the Ministry of Public Education. Associations that group colleges of appraisers, whose members have a professional certificate in appraisal issued by the Ministry of Public Education. Associations that group experts who have a professional certificate of appraisers, issued by the Ministry of Public Education.

The appraisal must contain a photographic report that allows full identification of the good or goods appraised.
In case you wish for the authority to manage the preparation of your appraisal, you must attach a request for the preparation of the same, which will be processed before any of the institutions or persons authorized mentioned in the first paragraph of this section.

Once the budget of the appraisal is known, the authority will inform you of the amount you must pay and the means through which it will be made, which you must cover in full to the service provider, so that the requested appraisal can be carried out.

In the event that you have a debt in installments or partial payments, and the tax authority requires you to present the guarantee of fiscal interest due to non-compliance with payments, you may opt to offer your guarantee through any of the modalities authorized in the current CFF.

Legal Basis
Articles: 65, 134, 141, 150 of the CFF; 3, 78, 81 to 88 of the RCFF; Rules 2.1.36. and 2.12.6. of the RMF.

Table 32 FISCAL GUARANTEES.
Mandatory requirements according to the type of guarantee to conclude the procedure at the SAT Collection Office:

Deposit Slip Individual Legal Entity
Original of the deposit slip issued by Banco del Bienestar, S.N.C. or authorized institution, with the autograph signature of the official who issues it. X X Issued in favor of TESOFE or the decentralized organism competent to collect fiscal credits coercively. X X Containing the name, denomination or corporate name of the taxpayer, as well as your RFC, data of the debt being guaranteed, and indicating the amount thereof in numbers and letters. X X

Letter of Credit Individual Legal Entity
Original of the letter of credit issued by any of the credit institutions indicated on the SAT Portal, in favor of TESOFE or the decentralized organism competent to collect fiscal credits coercively and according to the terms and conditions established in the format of the guarantee of fiscal interest published on the SAT Portal. X X Containing name, denomination or corporate name, RFC, general data of the debt being guaranteed, and indicating in numbers and letters the amount for which it is issued. X X Specifying in the body of the same the start and end date of its validity, as well as the maximum date for its effectiveness; in addition to indicating the address that the Credit Institution has designated to request payment of this. X X

Pledge Individual Legal Entity
Inventory of the goods offered, with detailed description [Type of good (generic name that characterizes it), invoice number, quantity, brand, model, serial number, type of material] and indicating the address where they are located. X X Original or certified copy by a public notary (for comparison) of the invoices or documents that accredit the ownership of the goods, in case of being a second or subsequent owner, such documents must contain the endorsement that accredits this. The invoices must contain the fiscal folio number, RFC of the issuer and the recipient, issue date and SAT certification date. X X Indicate the date and place where SAT personnel must present themselves, to accompany the appraiser to the realization of the appraisal with the object of showing the good(s) to be appraised or, in case, request to prepare appraisal of the good(s) offered as guarantee, specifying the data of the person who will accompany the appraiser in the physical review. X X Declaration under oath if the good(s) offered guarantee(s) other debts and in case mention the number(s) of resolution. X X Original or certified copy of the power of attorney for acts of domain through which the legal representative accredits their personality and faculties to dispose of the good(s) offered as guarantee. X X Original of the appraisal of the good(s) offered, issued by an authorized person, the same which must include a photographic report that allows full identification of the good(s) appraised and the detailed description of the method used for its appraisal, which you must exhibit at the office of the Decentralized Collection Administration of the SAT in which you started your procedure, within 8 business days following the day on which the appraisal diligence was carried out. X X

Mortgage Individual Legal Entity
Original or certified copy by a public notary and simple copy of the public deed or property title that accredits you as the legitimate owner of the good, duly registered in the Public Registry of Property and Commerce. X X Original or certified copy of the public deed through which the mortgage guarantee is constituted in favor of TESOFE. X X Original of the certificate of freedom from encumbrances issued by the Public Registry of Property and Commerce with an issue date not greater than 3 months from the date of presentation of the offer. X X Last payment slip of the property tax. X X Indicate the date, time and exact location of the real estate to be appraised, at which SAT personnel must present themselves, to accompany the appraiser to the realization of the appraisal with the object of showing the good or, in case, request to prepare appraisal of the good(s) offered as guarantee, specifying the data of the person who will accompany the appraiser in the physical review. X X In case the information regarding the address, contained in the deed that supports the ownership of the real estate, does not correspond to the current address, you must attach a real folio containing the cadastral key, as well as the Certificate of key and cadastral value valid with an issue date not greater than 3 months from the date of presentation of the offer, to accredit the current address of the real estate. X X In case the real estate is not delimited by a wall or perimeter fence, you must present an act or document of boundary issued by a judge or the cadastral authority of the Entity in which the real estate is located, in which the signs that were fixed to identify the legal limits of the property must be recorded. X X Declaration under oath if the good(s) offered guarantee(s) other debts and in case mention the number(s) of resolution. X X

Tuesday, April 25, 2023 DIARIO OFICIAL 97

Original or certified copy of the power of attorney for acts of domain through which the legal representative accredits their personality and faculties to dispose of the good(s) offered as guarantee. X X Original of the appraisal of the good(s) offered, issued by an authorized person, the same which must include a photographic report that allows full identification of the good(s) appraised and the detailed description of the method used for the appraisal, which you must exhibit at the office of the Decentralized Collection Administration of the SAT in which you started your procedure, within 8 business days following the day on which the appraisal diligence was carried out. X X

Surety Bond Individual Legal Entity
Original of the surety bond policy issued by any of the authorized institutions for issuing fiscal surety bonds, indicated on the SAT Portal, which must be issued in favor of TESOFE or the decentralized organism competent to coercively collect fiscal credits with autograph or advanced electronic signature of the officials who issue it. X X In the case of a surety bond policy in digital document, you must attach the files with PDF format. X X The surety bond policy must contain the identification data of the taxpayer, general data of the debt, indicate in numbers and letters the amount for which it is issued, the reason and the corresponding clauses. X X

Joint Obligation Individual Legal Entity
Writing through which, the third party manifests their will to assume the joint obligation before a public notary or before the tax authority that has been entrusted with the collection of the fiscal credit, in the latter case, the manifestation must be made before the presence of two witnesses. X X Original or certified copy of the power of attorney for acts of domain, through which the legal representative of the joint obligor accredits the personality and faculties to dispose of the good(s) offered as guarantee. X X

Administrative Seizure Individual Legal Entity a) Tangible movable goods:
Original or certified copy by a public notary (for comparison) of the invoices or documents that accredit the ownership of the goods, in case of being a second or subsequent owner, such documents must contain the endorsement that accredits this. The invoices must contain, fiscal folio number, RFC of the issuer and the recipient, issue date and SAT certification date. X X Indicate the date, time and place where SAT personnel must present themselves, to accompany the appraiser to the realization of the appraisal with the object of showing the good(s) to be appraised or, in case, request to prepare appraisal of the good(s) offered as guarantee, specifying the data of the person who will accompany the appraiser in the physical review. X X Inventory of the goods offered, with detailed description according to the characteristics of the good, [Type of good (generic name that characterizes it), Invoice No., quantity, brand, model, Serial No., type of material] and indicating the address where they are located. X X Proof of payment of execution expenses. X X Original or certified copy of the power of attorney for acts of domain through which the legal representative accredits the personality and faculties to dispose of the good(s) offered as guarantee. X X

Tuesday, April 25, 2023 DIARIO OFICIAL 98

When the goods are owned by a third party, a writing will be presented in which they manifest their will to assume the joint obligation, which must be issued before a public notary or before the tax authority that has been entrusted with the collection of the fiscal credit, in the latter case the manifestation must be made before the presence two witnesses. In addition to the original or certified copy of the power of attorney for acts of domain through which the legal representative of the joint obligor accredits the personality and faculties to dispose of the good(s) offered as guarantee. X X Declaration under oath if the good(s) offered guarantee(s) other debts and in case mention the number(s) of resolution. X X Original of the appraisal of the good(s) offered, issued by an authorized person, the same which must include a photographic report that allows full identification of the good(s) appraised and the detailed description of the method used for the appraisal, which you must exhibit at the office of the Decentralized Collection Administration of the SAT in which you started your procedure, within 8 business days following the day on which the appraisal diligence was carried out. X X b) Urban real estate:
Original or certified copy of the public deed or property title that accredits you as the legitimate owner of the good, which must be registered in the Public Registry of Property and Commerce. X X Original of the certificate of freedom from encumbrances issued by the Public Registry of Property and Commerce with an issue date not greater than 3 months from the date of presentation of the offer. X X Last payment slip of the property tax. X X Indicate the date, time and exact location of the real estate to be appraised, at which SAT personnel must present themselves, to accompany the appraiser to the realization of the appraisal with the object of showing the good or, in case, request to prepare appraisal of the good(s) offered as guarantee, specifying the data of the person who will accompany the appraiser in the physical review. X X In case the information regarding the address, contained in the deed that supports the ownership of the real estate, does not correspond to the current address, you must attach a real folio containing the cadastral key, as well as the Certificate of key and cadastral value valid with an issue date not greater than 3 months from the date of presentation of the offer, to accredit the current address of the real estate. X X Proof of payment issued for execution expenses. X X When the goods are owned by a third party, a writing will be presented in which they manifest their will to assume the joint obligation, which must be issued before a public notary or before the tax authority that has been entrusted with the collection of the fiscal credit, in the latter case the manifestation must be made before the presence two witnesses. In addition to the original or certified copy of the power of attorney for acts of domain through which the legal representative of the joint obligor accredits the personality and faculties to dispose of the good(s) offered as guarantee. X X Declaration under oath if the good(s) offered guarantee(s) other debts and in case mention the number(s) of resolution. X X Original or certified copy of the power of attorney for acts of domain through which the legal representative accredits the personality and faculties to dispose of the good(s) offered as guarantee. X X Original of the appraisal of the good(s) offered, issued by an authorized person, the same which must include a photographic report that allows full identification of the good(s) appraised and the detailed description of the method used for the appraisal, which you must exhibit at the office of the Decentralized Collection Administration of the SAT in which you started your procedure, within 8 business days following the day on which the appraisal diligence was carried out. X X

Tuesday, April 25, 2023 DIARIO OFICIAL 99 c) Business:
Original or certified copy by a public notary of the constitutive act of the business duly registered in the Public Registry of Property and Commerce. X Proof of payment of execution expenses. X X Indicate the date, time and place where SAT personnel must present themselves, to accompany the appraiser to the realization of the appraisal with the object of showing the good(s) that make up the business or, in case, request to prepare appraisal of the good(s) offered as guarantee, specifying the data of the person who will accompany the appraiser in the physical review. In both cases, you must specify the goods that make up the business and that, in addition, are susceptible to their seizure in the administrative route, in terms of article 141, paragraph V of the CFF. X X Inventory of the goods you offer with detailed description according to the caracteristics of the good [Type of good (generic name that characterizes it), Invoice No. quantity, brand, model, Serial No., type of material] and indicate the address where they are located. X X Financial statements of the last 3 months. X X Annual declarations of the last 2 fiscal years. X X Original of the certificate of freedom from encumbrances issued by the Public Registry of Property and Commerce with an issue date not greater than 3 months from the date of the offer. X X The data contained in the constitutive act of the business being offered guarantee, the certificate of freedom from encumbrances and the appraisal presented, must coincide. X X Declaration under oath if the good(s) offered guarantee(s) other debts and in case, mention the number(s) of resolution. X X Original or certified copy of the power of attorney for acts of domain through which the legal representative accredits the personality and faculties to dispose of the good(s) offered as guarantee. X X In case of offering the administrative seizure of the business for the payment of installments of fiscal debts, in addition you must specify:
a) The fixed asset goods that make up the business, as well as the value of the same pending to deduct in the ISR, updated since they were acquired and until the month immediately preceding the presentation of the guarantee. b) The investments you have in land, the securities that represent the ownership of goods and the following assets:

Other securities.
Pieces of gold or silver that have had the character of national or
foreign currency and the pieces designated as troy ounces. c) The encumbrances or debts arising from revenues that the Federation should have collected, with the exception of debts guaranteed with pledge or mortgage, of alimony, of salaries accrued in the last year or of indemnifications to the workers reported by the business, indicating the amount of the debt and its accrued accessories, as well as the name and address of its creditors. X For all offers of goods Individual Legal Entity In case of being married under the conjugal society regime; original of the writing in which the spouse manifests acceptance to constitute themselves as a joint obligor, duly signed; marriage certificate and valid official identification of the spouse. X In case the good(s) are in co-ownership, original of the writing of the co-owner(s) where they manifest acceptance to constitute themselves as joint obligor(s) duly signed and original of the valid official identification(s) of the co-owner(s). X X

100 OFFICIAL GAZETTE Tuesday, April 25, 2023

Securities	Natural Person	Legal Entity
Information or relevant and sufficient documentation demonstrating that you do not own any other assets and that this is the only way you can guarantee the fiscal interest.	X	X
Document in which you declare under oath that you commit not to dispose of the securities or investments to which these refer.	X	X
Your financial statements, as well as those of the legal entity issuing the securities, as of the month immediately preceding the presentation of the guarantee offer.	X	X
In the event that the securities form part of the social capital of a third party, you must present their opinion of current compliance and in a positive sense, with which you accredit that they are up to date with their tax obligations.	X	X
Certificate of non-ownership issued by the Public Property Registry of the State in which your tax domicile is located, in which it is accredited that you are not the owner of real estate. If you have permanent establishments in a State different from that of your tax domicile, you must also attach the certificate of non-ownership from the Public Property Registry of the entity where these are located.	X	X
Detailed list of the securities you offer as collateral, proving that they are yours, and if applicable, their registration in the National Securities Register.	X	X
Credit report issued by one of the credit information companies with an issue date no older than three months from the date of presentation of the guarantee.	X	X
Annual income tax (ISR) declarations for the last two fiscal years.	X	X
Original documentary copies or certified copies, through which legitimate ownership and validity of the securities are accredited.	X	X
In the event that the securities form part of the social capital of a third party, you must present their opinion of current compliance and in a positive sense, with which you accredit that they are up to date with their tax obligations.	X	X
In the event that the guarantee you offer consists of shares, you must present original or certified copy by a public notary of the document in which the commercial folio designated by the Public Commerce Registry is assigned to the legal entity that issued the shares offered as collateral.	X	X
In the event that the guarantee you offer consists of shares, original or certified copy by a public notary of the document issued by competent authority, through which it is accredited that they are free of encumbrances.	X	X
You must prove that the securities you offer as collateral do not entail obligations with third parties or limit, if applicable, their collection.	X	X
Regarding securities that trade on the stock exchange, you must present a price certificate of the securities on the exchange with a maximum age of five days from the date of their presentation.	X	X
Regarding securities that do not trade on the stock exchange, you must attach a report issued by a securities rating company authorized by the CNBV, with a maximum age of five days from the date of its presentation.	X	X
Original or certified copy of the power of attorney for acts of domain through which the legal representative accredits personality and faculty to dispose of the asset(s) offered as collateral.	X	X
Neither the taxpayer nor the third parties related to the guarantee shall be published in the definitive list of taxpayers referred to in article 69-B of the CFF, published on the SAT Open Data page.	X	X

Tuesday, April 25, 2023 OFFICIAL GAZETTE 101

Credit Portfolio	Natural Person	Legal Entity
Documents with which you demonstrate that you do not own any other assets and that this is the only way you can guarantee the fiscal interest.	X	X
Document in which you declare under oath that you commit to maintaining in inventory an amount equivalent to what you have at the moment of granting the guarantee.	X	X
List of credits, names of debtors, personal data, payment conditions and terms, as well as documents that accredit this right. Non-collectible credits shall not be included.	X	X
A report on the status of its credit portfolio as of the date on which the guarantee is granted must be accompanied.	X	X
Submit a monthly report within the first five business days of the following month, of all movements suffered by the client portfolio, signed by the depositary.	X	X
Original or certified copy by a public notary of the power of attorney for acts of domain through which the legal representative accredits personality and faculties to dispose of the asset(s) offered as collateral.	X	X

Documentation you must present to conclude the procedure at the ADR

Regarding deposit receipts, letters of credit, and traditional format surety bonds:
Present the original of the document. | X | X |

Regarding the offer of goods:
If an appraisal was chosen to be presented:
Original of the appraisal of the asset(s) offered, issued by an authorized person, which must include a photographic report allowing full identification of the appraised asset(s) and a detailed description of the method used for valuation, which you must display at the office of the Decentralized Collection Administration of the SAT where you started your procedure, within the 8 business days following that in which the appraisal diligence was carried out.
| X | X |
Original or certified copy by a public notary of the invoices (when these are not electronic), public deed, title of ownership or documents that accredit the ownership of the goods, according to their nature, which must contain, if it is a second or subsequent owner, the endorsement that so accredits.
| X | X |
Original of the certificate of freedom of encumbrance issued by the Public Registry of Property and Commerce with an issue date no greater than 3 months from the date of the offer.
| X | X |
In the event that the ownership of the goods belongs to a third party, the spouse, or in co-ownership:
Original of the manifestation of the owner of the good, where they accept to constitute themselves as a solidary obligor, duly signed.
| X | X |

Regarding Securities:
Price certificate of the securities on the stock exchange with a maximum age of five days from the date of their presentation or in case that the shares do not trade on the stock exchange, present a report issued by a securities rating company authorized by the CNVB, which indicates the detailed description of the method used for valuation and with a maximum age of five days from the date of its presentation.
| X | X |

Decrease	Natural Person	Legal Entity
Original of the documentation with which you prove the origin of the decrease in the guarantee, for example, the final resolution dictated by competent authority where partial nullity or partial revocation of the tax credit being guaranteed is declared.
X	X
..........................................................................

102 OFFICIAL GAZETTE Tuesday, April 25, 2023

151/CFF Informative Declaration for Notaries Public and other fiduciaries (DeclaraNOT online).

Procedure
Service
Description of procedure or service
Amount
Presentation of the Informative Declaration for Notaries Public and other fiduciaries (DeclaraNOT online).
Free

Payment of rights
Cost:

Who can request the procedure or service?
Notaries, Brokers, Judges and other Public Fiduciaries.

When is it presented?
Within fifteen days following the date on which the respective minutes or deed is signed.

Where can I present it?
On the SAT Portal:
https://www.sat.gob.mx/declaracion/60161/declaracion-informativa-para-notarios-publicos-y-demas-fedatarios-(declaranot-en-linea)

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Enter the SAT Portal, in the link in the section "Where can I present it?"
Select the START button, register your RFC, Password and Captcha or e.firma, and choose the Send option, you can select one of the following options: Informative Declaration or Notices followed by Exercise, Type Declaration, Period, Type of Informative and Date of Operation.
To start filling out your declaration or notice, press Manual Declaration, next, you must capture the information required by the system, upon completion of the capture press the Send button so that the preview is generated for review and in case that the information is correct, perform the sending choosing Send declaration.
Once the declaration or notice has been sent, the system will generate in PDF the acceptance receipt which you can download and print.

What requirements must I meet?
No documentation presentation is required.

Under what conditions must I comply?
For the presentation of the notice of vulnerable activities, the Password and e.firma are required.
For the declarations of Alienation of goods, Acquisition of goods, the Notice of omission of presentation of application for registration or of Notices of liquidation or cancellation of legal entities and the Notice of identification of partners or shareholders Password or e.firma.

FOLLOWING AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Immediate procedure.

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

Resolution of the procedure or service
If the capture of the information is complete and correct, you can send your declaration.

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

Maximum time frame for the SAT to request additional information Does not apply.

Maximum time frame to comply with the requested information Does not apply.

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

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

Tuesday, April 25, 2023 OFFICIAL GAZETTE 103

ATTENTION CHANNELS

Inquiries and doubts	Complaints and denunciations
MarcaSAT Monday to Friday from 8:00 to 18:30 hrs., except holidays:; Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728; ; Via Chat: http://chat.sat.gob.mx; ; Personal attention at SAT Offices located in various cities in the country, as established in the following link:; https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios; ; The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except holidays.	Complaints and Denunciations SAT, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and denunciations).; ; Email: denuncias@sat.gob.mx; ; On the SAT Portal:; https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia; ; Red phones located in SAT offices.; ; MarcSAT 55 627 22 728 option 8.

Inquiries and doubts

Complaints and denunciations

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

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

Additional Information
Does not apply.

Legal Basis
Articles: 27, section A, fraction V, section B, fractions VIII, IX and X; 27, first paragraph, 28 of the RCFF; 93, fraction XIX, clause a), last paragraph, 126, third paragraph, 132, second paragraph, 160, third paragraph of the LISR; 17, fraction XII, section A of the LFPIORPI and 23 of the RLFPIORPI; Rules 2.4.9., 2.4.10., 2.4.11. and 3.15.6. of the RMF.
..........................................................................

208/CFF Application to obtain authorization to operate as a provider of certification and generation of CFDI for the primary sector.

Procedure
Service
Description of procedure or service
Amount
Request authorization to operate as a provider of certification and generation of CFDI for the primary sector.
Free

Payment of rights
Cost:

Who can request the procedure or service?
Legal entities wishing to request authorization to operate as a provider of certification and generation of CFDI for the primary sector.

When is it presented?
When legal entities require authorization to operate as a provider of certification and generation of CFDI for the primary sector.

Where can I present it?
On the SAT Portal:
https://www.sat.gob.mx/aplicacion/operacion/32846/presenta-tu-aclaracion-como-contribuyente

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Enter the SAT portal, in the link in the section "Where can I present it?"
Register in My Portal, your RFC and Password and choose Log in.
Select the option Internet Services / Service or requests / Request and the form will appear.
In the Service Description section, in the Procedure tab, select the option PCGCFDISP SOLICITUD AUT; in Directed to: Tax Administration Service, in *Subject: I request authorization to operate as a provider of certification and generation of CFDI for the primary sector. Description: I request authorization to operate as a provider of certification and generation of CFDI for the primary sector, for which I attach the required documentation. Attach File / Examine, select the digitized document in PDF format containing the information you will upload and choose Load.
Press the Send button, the Receipt of reception is generated which contains the procedure folio with which you can follow up on your notice, print it or save it.
Review your service or request case to verify if you were asked for additional information, if so, you will have 10 business days to deliver it, if you exceed that deadline it is necessary to enter your request again.

104 OFFICIAL GAZETTE Tuesday, April 25, 2023

What requirements must I meet?
Written statement in which you declare under oath that you meet the requirements established in rule 2.7.4.2. of the RMF, which you can obtain from the following link: https://www.sat.gob.mx/consulta/12550/que-es-un-proveedor-de-certificacion-y-generacion-de-facturas-electronicas-para-el-sistema-producto. This written statement must contain the autograph signature of the legal representative of the requesting legal entity.

Regarding legal entities constituted in accordance with the Livestock Organizations Law, attach a digitized image of their constitutive act formalized before a public notary and before authorities of the Ministry of Agriculture and Rural Development, as well as digitized record of their registration before said Ministry (digitized file).

Regarding legal entities that are members of a Product System Committee, in terms of the Sustainable Rural Development Law, in the first alienation production chain and that organize and represent producers, they must attach a digitized image of the constitutive document formalized before a public notary and document issued by competent authority of the Ministry of Agriculture and Rural Development stating that they are part of a Product System Committee, digitized (digitized file).

In the case of Agricultural Associations constituted in terms of the Agricultural Associations Law, they must attach their constitutive act and statute authorized by the Ministry of Agriculture and Rural Development, digitized and digitized record of their registration before said Ministry (digitized file).

Confidentiality, reserve and safeguarding of information and data commitment letter, contained in fraction I of Annex 29 of the RMF, duly signed by the legal representative of the legal entity. Document containing the information of the people and functional positions that will have access to the information of the service providers and their commercial operations, including the express manifestation of their acceptance for said personnel to be subject to reliability evaluations by the SAT (digitized file). This document must integrate the corresponding data of the personnel designated as responsible for technological operation and as responsible for business operation, including the express manifestation for said personnel to be subject to evaluations by the SAT regarding the knowledge referred to to the designation that was granted to them. Accredit the personality of the representative or legal proxy with notarial power to exercise acts of administration or domain, in accordance with Section I. Definitions; point 1.2. Official identifications, proof of address and powers, clause C) Powers, numerals 2 and 3 of this Annex. Notarial document with which the legal representative has been designated for tax purposes, in case of residents abroad or foreigners residing in Mexico (duly protocolized before a notary or public broker, attaching documentation accrediting their inscription in the Public Commerce Registry, or agrarian in digital document). Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, clause A) Official identification, of this Annex (digital document).

For the purposes of obtaining validation and Technical Opinion to operate as a CFDI certification provider for the primary sector, you must attach to your authorization request the following:
Technological architecture diagram.
Facilitate the elements for the realization of the evaluation and tests to the systems you offer for the provision of the CFDI certification service in accordance with the requirements established in the RMF and its annexes. Demonstrate that you comply with the control matrix published on the SAT Portal in https://www.sat.gob.mx/personas/resultado-busqueda?words=matriz+de+control&locale=1462228413195&tipobusqueda=predictiva in the Documents section, choose in the + symbol applicable to providers of certification and generation of CFDI for the primary sector; attaching to the digitized document said control matrix, signed at the foot and initialed on all pages by the proxy or legal representative of the legal entity, containing the legend I manifest that my represented party completely complies with the points contained in this control matrix and that it has evidence of the compliance of each of the points expressed there, in the same matrix it must be indexed by control the evidence. Accept and collaborate with the verification visit that will be carried out at the data center location (if applicable) and operational offices, the latter must be registered under the RFC as your tax domicile and/or branch, by the personnel designated by the Central Administration of Security, Monitoring and Control and facilitate the elements for the realization of the evaluation and tests to the systems you offer for the provision of the CFDI certification service in accordance with the requirements established in the RMF and its annexes.

Under what conditions must I comply?
Tax according to Title III of the ISR Law that are legally constituted under the protection of the Livestock Organizations Law, or Agricultural Associations Law, or; are legally constituted by agricultural or agro-industrial producers, as well as those that organize them and are a member of a Product System in terms of the Sustainable Rural Development Law. The legal entity and its representatives or legal proxies, partners, associates, or whatever their denomination, must comply with the following:
Have Password.
Have e.firma.
Have active tax mailbox.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 105

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

On the SAT Portal, using the folio number found on the Receipt Acknowledgment, at:
https://www.sat.gob.mx/aplicacion/operacion/91727/consulta-de-servicio-o-solicitud-del-contribuyente

Register in My Portal, your RFC and Password and choose Log in.
Select the option of Internet Services / Service or requests / Consultation and enter the folio number assigned to your procedure.

Yes. To grant the authorization, the SAT will carry out the validation of identity, address, and, if applicable, branch or establishment and generally of the tax situation of the requesting legal entity, its representatives or legal attorneys, partners, and members, as well as technological verification at the address of the data center (if applicable) and operational offices.

Resolution of the procedure or service

If you meet the requirements, you will obtain your authorization to operate as a PCGCFDISP through the SAT Portal.

Maximum time limit for the SAT to resolve the procedure or service: 6 months.
Maximum time limit for the SAT to request additional information: 6 months.
Maximum time limit to comply with the requested information: 10 business days.

What document do I obtain upon completing the procedure or service?
Response Acknowledgment.
Subsequently: Authorization Letter, or if applicable, Letter with negative resolution.

What is the validity of the procedure or service?
For the two fiscal years following the one in which the authorization letter is notified.

ATTENTION CHANNELS

Inquiries and doubts
MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
Personal attention at SAT Offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. Procedure submission flow diagram:
http://omawww.sat.gob.mx/factura/Paginas/proveedores_requisitos.htm

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

Additional Information
When applicants submit information that is incomplete or with errors, or in case the authenticity of the presented documentation is doubted, the tax authorities will require the promoter at any time to submit a letter addressed to the Central Administration for the Management of Services and Procedures with Electronic Means before the Registry Office of the General Administration of Taxpayer Services, located at Avenida Hidalgo No. 77, Module IV, Second Floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P. 06300, Mexico City, or by certified mail the original or certified copy of the document whose authenticity is in doubt. If the requirement is not met in time and form, the request will be considered not submitted.

Legal Basis
Articles: 29, 29 Bis of the CFF; Rules 2.7.4.2., 2.7.4.5. and 2.7.4.11. of the RMF.
................................................................................................................................

106 OFFICIAL GAZETTE Tuesday, April 25, 2023

211/CFF Request for renewal of authorization to operate as a certification and CFDI generation provider for the primary sector.

Procedure
Service
Description of the procedure or service Amount Requests the renewal of the authorization to operate as a certification and CFDI generation provider for the primary sector. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted?
Legal entities that are certification and CFDI generation providers for the primary sector who wish to obtain the renewal of their authorization for the following fiscal year. In the month of August, in accordance with rule 2.7.4.8. of the RMF.

Where can I submit it? On the SAT Portal:
https://www.sat.gob.mx/aplicacion/operacion/32846/presenta-tu-aclaracion-como-contribuyente

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Enter the SAT Portal, in the link in the section Where can I submit it?
Register in My Portal, your RFC and Password and choose Log in.
Select the option of Internet Services / Service or requests / Request and the form will appear.
In the Service Description section, in the Procedure tab, select the option PCGCFDISP RENEWAL REQUEST; in Directed to: Tax Administration Service, in *Subject: I request renewal of the authorization to operate as a certification and CFDI generation provider for the primary sector. Description: I request renewal of the authorization to operate as a certification and CFDI generation provider for the primary sector, for which I attach the required documentation. Attach File / Examine, select the digitized document in PDF format containing the information you will upload and choose Upload.
Press the Send button, the Receipt Acknowledgment is generated which contains the folio of the procedure with which you can follow up on your notice, print it or save it.
Review your service case or request to verify if you were asked for additional information, if so, you will have 10 business days to deliver it, if you exceed that deadline it is necessary to resubmit your request.

What requirements must I meet?

Free-form letter that meets the requirements of articles 18 and 18-A of the CFF that contains the request for renewal of authorization containing the following statement: That you will continue to comply at all times during the fiscal year in which your authorization is renewed, with the requirements and obligations established in rules 2.7.4.2. and 2.7.4.5. and 2.7.4.7. of the RMF (digitized file), which you can obtain from the following link:
https://www.sat.gob.mx/consulta/12550/que-es-un-proveedor-de-certificacion-y-generacion-de-facturas-electronicas-para-el-sistema-producto This letter must contain the handwritten signature of the legal representative of the requesting legal entity.
Letter of commitment of confidentiality, reserve and safeguarding of information and data contained in fraction I of Annex 29 of the RMF, duly signed by the legal representative, (digitized file).
Prove the personality of the representative or legal attorney with a notarial power to exercise acts of administration or dominion, in accordance with Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, numerals 2 and 3 of this Annex.
Notarial document with which the legal representative has been designated for tax purposes, in the case of residents abroad or foreigners residing in Mexico (digital document). Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex.

Under what conditions must I comply?
The legal entity
Must have a Password and e.firma.
Must have an active tax mailbox.
Positive opinion on the compliance of tax obligations, in terms of article 32-D of the CFF.
Be located in the RFC.
That no means of defense have been filed against the SAT, or that they have not formed or have been part, directly or indirectly, of any legal entity that has filed any means of defense against the resolution through which the authorization as PCCFDISP was not renewed, revoked, or not granted, and any connected acts of the same.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 107

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

On the SAT Portal, using the folio number found on the Receipt Acknowledgment, at:
https://www.sat.gob.mx/aplicacion/operacion/91727/consulta-de-servicio-o-solicitud-del-contribuyente

Register in My Portal, your RFC and Password and choose Log in.
Select the option of Internet Services / Service or requests / Consultation and enter the folio number assigned to your procedure.

Yes. To grant the authorization, the SAT will carry out the validation of identity, address, and, if applicable, branch or establishment, and generally of the tax situation of the requesting legal entity, its representatives or legal attorneys, partners, shareholders and members, as well as technological verification at the address of the data center (if applicable) and operational offices.

Resolution of the procedure or service

If you meet the requirements, you will obtain your renewal to operate as a PCGCFDISP through the SAT Portal.

Maximum time limit for the SAT to resolve the procedure or service: 3 months.
Maximum time limit for the SAT to request additional information: 3 months.
Maximum time limit to comply with the requested information: 10 business days.

What document do I obtain upon completing the procedure or service?
Response Acknowledgment.
Subsequently: Renewal Letter, or if applicable, Letter with negative resolution.

What is the validity of the procedure or service?
For the two fiscal years following the one in which the renewal letter is notified.

ATTENTION CHANNELS

Additional Information
When applicants submit information that is incomplete or with errors, the SAT may require them to complete or correct it.
In case the authenticity of the presented documentation is doubted, the tax authorities will require the promoter to submit, within a period of 10 business days, a letter addressed to the Central Administration for the Management of Services and Procedures with Electronic Means before the Registry Office of the General Administration of Taxpayer Services, located at Avenida Hidalgo No. 77, Module IV, Second Floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P. 06300, Mexico City, or by certified mail the original or certified copy of the document whose authenticity is in doubt.

Legal Basis
Articles: 29, fraction IV, 29 Bis and 141 of the CFF; Rules 2.7.4.2., 2.7.4.5. and 2.7.4.8. of the RMF.
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108 OFFICIAL GAZETTE Tuesday, April 25, 2023

244/CFF Request for initiation of amicable procedure contained in a Treaty to Avoid Double Taxation (Mutual Agreement Procedure, MAP in English).

Procedure
Service
Description of the procedure or service Amount Requests the initiation of an amicable procedure contained in a Treaty to Avoid Double Taxation (Mutual Agreement Procedure, MAP in English). Free Payment of rights Cost: Variable

Who can request the procedure or service? When is it submitted?
Natural persons.
Legal entities.
When natural or legal persons who are residents for tax purposes in Mexico or in a State with which Mexico has in force a Treaty to avoid double taxation consider that the measures adopted by one or both States imply or may imply an imposition not in accordance with the applicable Treaty.

Where can I submit it? Before the Registry Office of the General Administration of Large Taxpayers located at Avenida Hidalgo 77, Module III, Ground Floor, Guerrero Neighborhood, C.P. 06300, Cuauhtémoc Borough, Mexico City, with an attention schedule from Monday to Friday from 8:00 to 14:30 hrs. Before the Registry Office of the General Administration of Hydrocarbons, located at Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P. 06300, Mexico City, with an attention schedule, from Monday to Friday from 8:00 to 14:30 hrs.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Go to the Registry Office that corresponds to you, indicated in the section Where can I submit it?
Deliver the documentation indicated in the section What requirements must I meet?
Receive and keep the stamped free-form letter, as an acknowledgment of receipt.
The corresponding authority will issue the resolution or a request for information.
In case a request for information is issued, you will have a period of 10 days to comply, counted from the day following the one in which its notification took effect. In case you do not comply with what was required by the authority within that period, the procedure will be considered concluded.
When the tax authority requires you to meet the omitted requirements or provide the necessary elements to resolve the procedure, the period to resolve it will begin to run from when the requirement or requirements have been met.
Once the requirement or requirements have been met, the authority will issue the corresponding resolution, which will be notified to you by one of the forms established in article 134 of the CFF.
You can follow up on your procedure with the folio number found on the acknowledgment of receipt, by calling the phone number specified in the section How can I follow up on the procedure or service?, as applicable.

What requirements must I meet?
Free-form letter addressed to the Central Administration for Legal Support and International Regulation, to the Central Administration for Transfer Pricing Audit, or to the Central Administration for Legal Support and Hydrocarbon Regulation, as applicable, signed by the taxpayer or their legal representative in which you indicate the following:

Name, denomination or corporate name, and tax address of the promoter and their related parties involved in the operations subject to the request for initiation of amicable procedure.
RFC Key, or tax identification number in the case of residents abroad, of all related parties involved in the operations subject to the request for initiation of amicable procedure.
The authority to which it is addressed and the purpose of the promotion.
Identification data of the foreign Competent Authority and, if possible, of the regional or local unit of the national and/or foreign tax administration that would have issued or intends to issue an act that is considered to imply or may imply an imposition not in accordance with the Treaty to avoid double taxation in question.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 109

Address for hearing and receiving notifications, as well as the name of the persons authorized to receive them.
Describe the activities to which the promoter is dedicated and, if applicable, the related parties involved in the operations subject to the request for initiation of amicable procedure.
Indicate the measures adopted by any of the States that have signed the Treaty to avoid double taxation in question, that imply or may imply an imposition not in accordance with said treaty, specifying the article, provision and/or relevant part of the Treaty that the promoter considers is contravened, indicating the interpretation or opinion on which it is based.
Indicate all facts or circumstances related to the promotion, including amounts, the fiscal years or periods involved, the data corresponding to the operation, the relationships, circumstances and/or structure of the operations, as well as an analysis of the relevant issues raised.
Present the information, documentation and/or evidence with which all facts, acts, circumstances and operations subject to analysis are supported and accredited.
In cases related to transfer pricing, in addition to the above, provide the information, documentation and/or evidence with which it is demonstrated that the operations carried out with related parties subject to the request for initiation of amicable procedure were agreed considering the prices, amounts of consideration or profit margins that would have been used or obtained with or between independent parties in comparable operations.
Statement under oath regarding whether the taxpayer or any of its related parties have requested the initiation of an amicable procedure before the Competent Authorities of any of the Contracting States on the same issue subject to their request or any aspect related to it, indicating the date and the Competent Authority before which it was presented, attaching a simple copy of all writings and documents presented, including the correspondence or letters issued by the other Competent Authority within the amicable procedure, as well as the requirements formulated. The information and documentation presented to request the initiation of an amicable procedure must be the same that is provided to all Competent Authorities involved.
Statement under oath regarding whether the facts or circumstances on which the request for initiation of amicable procedure is based have been the subject of means of defense before administrative or jurisdictional authorities in any of the Contracting States and, if applicable, the sense of the resolution; you must also attach documentary evidence relative to the means of defense filed.
Statement under oath, regarding whether the request for initiation of amicable procedure is related to situations, structures of operations or issues that are being analyzed or have been the subject of pronouncement by the Competent Authorities of any of the Contracting States as part of an advance pricing agreement, consultation, resolution, conclusive agreement or similar procedure and, if applicable, provide documentary evidence relative to the same.
Statement under oath, where you indicate: a) if the applicant is subject to the exercise of verification powers by the Ministry of Finance and Public Credit or by the Federative Entities coordinated in federal revenues and b) if their related parties are subject to said verification powers in Mexico. In both cases you must indicate the periods and the contributions, object of the review and inform if the applicant or their related parties are within the period for the tax authorities to issue the resolution referred to in article 50 of the CFF.
Statement under oath, where you indicate if the related parties residing abroad of the applicant involved in the operations subject to the request for initiation of amicable procedure are under review by the tax authority of the other Contracting State, indicating the periods and the contributions object of the review, as well as the stage in which it is located.
Statement under oath, regarding that all the information and documentation provided within the request for initiation of amicable procedure is true.
Statement of commitment to cooperate with the Competent Authorities in the resolution of the case raised and to present the information and documentation that is required of you.
Translation into English of the promotion letter for its transfer to the other Competent Authority, in the case of amicable procedure requests involving Competent Authorities of countries whose official language is not Spanish.
Documentation with which it is accredited that you have presented the request for offer of guarantee of fiscal interest, in terms of sheet 134/CFF Request for the offer, expansion, substitution of guarantee of fiscal interest and request for appraisal (in case of offer of goods) or appraisal carried out by authorized persons, contained in this Annex; as well as the status of said request.

110 DIARIO OFICIAL Martes 25 de abril de 2023

Instrument to prove the legal representative's status (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified signatures before tax authorities or a public notary (original and simple copy for comparison).
*For further reference, consult Section I. Definitions; point 1.2. Official IDs, proof of address and powers of attorney, subsection C) Powers of Attorney, of this Annex.
Official ID, any of those indicated in Section I. Definitions; point 1.2. Official IDs, proof of address and powers of attorney, subsection A) Official ID, of this Annex.

What conditions must I meet?
Not applicable.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

Regarding requests submitted to the Central Administration of Legal Support and International Normativity, with the folio number found on the receipt, call 55-58-02-16-42. Regarding requests submitted to the Central Administration of Transfer Pricing Audit, with the folio number found on the receipt, call 55-58-02-00-00 extension 42384. Regarding requests submitted to the Central Administration of Legal Support and Normativity of Hydrocarbons, with the folio number found on the receipt, call 55-58-02-00-00 extension 42488. No.

Resolution of the procedure or service
The authority will issue a letter informing the terms of the conclusion of the procedure.

Maximum deadline for the SAT to resolve the procedure or service Variable, depending on the involvement of the foreign authority and the applicant itself.

Maximum deadline for the SAT to request additional information Variable, depending on the involvement of the foreign authority and the applicant itself.

Maximum deadline to comply with the requested information 10 business days.

What document do I obtain upon completing the procedure or service?
Letter informing the terms of the conclusion of the procedure.

What is the validity of the procedure or service?
Depends on the case being processed.

ATTENTION CHANNELS

Inquiries and doubts
SAT Brand from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:
Via Chat: http://chat.sat.gob.mx
Via telephone at 55-58-02-16-42, for requests submitted to the Central Administration of Legal Support and International Normativity, in a schedule from Monday to Friday from 9:00 to 14:00 hrs. and from 16:00 to 18:00 hrs.

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

Via telephone at 55 58 02 00 00, extension 42384, for requests submitted to the Central Administration of Transfer Pricing Audit, in a schedule from Monday to Friday from 9:00 to 14:00 hrs. and from 16:00 to 18:00 hrs. Via telephone at 55 58 02 00 00, extension 42488, for requests submitted to the Central Administration of Legal Support and Normativity of Hydrocarbons, in a schedule from Monday to Friday from 9:00 to 14:00 hrs. and from 16:00 to 18:00 hrs.

Martes 25 de abril de 2023 DIARIO OFICIAL 111

Additional Information
In the event that the procedure to initiate an amicable procedure or the information and documentation described above is submitted incomplete, the Central Administration of Legal Support and International Normativity, the Central Administration of Transfer Pricing Audit or the Administrations attached to them, as well as the Central Administration of Legal Support and Normativity of Hydrocarbons as applicable, will require the petitioner to present said information and documentation within a period of 10 business days to process the request, with the warning that, in case of not presenting the required information and documentation, said procedure will be considered concluded.

The information, documentation and/or evidence that is in a language other than Spanish must be presented with its respective translation into Spanish carried out by persons who can act as translator experts before the organs of the Judicial Power of the Federation, or before the Judicial Powers of the States and of Mexico City.

The taxpayer must inform the Central Administration of Legal Support and International Normativity, the Central Administration of Transfer Pricing Audit or the Central Administration of Legal Support and Normativity of Hydrocarbons, as applicable, of any change that occurs in the relationship, situation or structure of the operations, once the request has been presented.

Regarding amicable procedures in the matter of transfer pricing, taxpayers must attach the receipt of payment of the fee established in article 53-G of the LFD, in effect in the exercise in which the request in question is presented, for the study and processing of this type of requests. In other cases, the procedure will be free of charge.

Legal Basis
Articles: 18, 19, 21, 50, 34-A, 134, 141 and 142 of the CFF; 2, 3, 4, 179, 180 and 184 of the LISR; 53-G of the LFD; Treaties to avoid double taxation in effect signed by Mexico; Rules 1.6., 2.1.7. and 2.1.30. of the RMF.

249/CFF Request for suspension of the deadline to notify the start of an amicable procedure.

Procedure
Service
Description of the procedure or service Amount Requests the suspension of the deadline to notify the start of an amicable procedure, in cases related to the application of the Agreement between the Government of the United Mexican States and the Government of the United States of America to Avoid Double Taxation and Prevent Fiscal Evasion in Matters of Income Taxes. Free

Payment of rights
Cost:

Who can request the procedure or service? When is it presented?
Natural persons.
Legal entities.
When natural or legal persons who are residents for tax purposes in Mexico or in the United States of America consider that there will be measures by one or both Contracting States that could result in a taxation that is not in accordance with the provisions of the Agreement between the Government of the United Mexican States and the Government of the United States of America to Avoid Double Taxation and Prevent Fiscal Evasion in Matters of Income Taxes and its Protocol, within four and a half years following the date on which the normal return of the corresponding exercise was presented or should have been presented, whichever occurs later.

112 DIARIO OFICIAL Martes 25 de abril de 2023

Where can I present it? Before the Clerk's Office of the General Administration of Large Taxpayers located at Avenida Hidalgo 77, Module III, Ground Floor, Colonia Guerrero, C.P. 06300, Cuauhtémoc Municipality, Mexico City, in an attention schedule from Monday to Friday from 8:00 to 14:30 hrs. Before the Clerk's Office of the General Administration of Hydrocarbons, located at Av. Hidalgo 77, Module III, Ground Floor, Colonia Guerrero, Cuauhtémoc Municipality, C.P. 06300, Mexico City, with an attention schedule from Monday to Friday from 8:00 to 14:30 hrs.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Go to the Clerk's Office corresponding to you, indicated in the section Where can I present it?
Deliver the requested documentation in the section What requirements must I meet?
Receive and keep the stamped free-form letter, as a receipt.
The corresponding authority will issue the resolution, or a request for information.
In the event that a request for information is issued, you will have a period of 10 days to comply, counted from the day following that in which its notification took effect. In the event that you do not comply with what is required by the authority within that period, your request will be considered not presented.
In accordance with article 37 of the CFF, when the tax authority requires you to comply with omitted requirements or provide the necessary elements to resolve the procedure, the deadline to resolve it will begin to run from when the request or requests have been complied with.
Once the requirement or requirements have been met, the authority will issue the corresponding resolution, which will be notified to you by one of the forms established in article 134 of the CFF.
You can follow up on your procedure with the folio number found on the receipt, calling the phones specified in the section How can I follow up on the procedure or service?, as applicable.

What requirements must I meet?
Free-form letter addressed to the Central Administration of Legal Support and International Normativity, to the Central Administration of Transfer Pricing Audit or to the Central Administration of Legal Support and Normativity of Hydrocarbons, as applicable, signed by the taxpayer or their legal representative in which you indicate the following:

Name, denomination or trade name, and tax address of the petitioner and the related parties involved in the operations subject to the request for suspension of the deadline to notify the start of an amicable procedure.
Public document accrediting the personality of the representative or legal attorney and simple copy of their official ID. If said public document was granted abroad, it must be duly apostilled or legalized.
Key in the RFC or tax identification number, regarding residents abroad, of all related parties involved in the operations subject to the request for suspension of the deadline to notify the start of an amicable procedure.
Indicate the authority to which it is addressed and the purpose of the promotion.
Identification data of the foreign Competent Authority and, if possible, of the regional or local unit of the national and/or foreign tax administration that in the petitioner's opinion intends to issue an act that they consider violates or implies a taxation not in accordance with the Agreement between the Government of the United Mexican States and the Government of the United States of America to Avoid Double Taxation and Prevent Fiscal Evasion in Matters of Income Taxes and its Protocol.
Address for hearing and receiving notifications, as well as the name of the persons authorized to receive them.
Describe the activities to which the petitioner is dedicated and, if applicable, the related parties involved in the operations subject to the request for suspension of the deadline to notify the start of an amicable procedure.
Indicate the measures adopted by any of the States that may imply a taxation not in accordance with said Agreement, specifying the article, provision and/or relevant part of the Agreement that the petitioner considers may be violated, indicating the interpretation or opinion on which it is based.
Indicate all facts or circumstances related to the promotion, including amounts, the fiscal exercises or periods involved, the data corresponding to the operation, the relationships, circumstances and/or structure of the operations, as well as an analysis of the relevant issues raised.
Present the information, documentation and/or evidence with which to support and prove all facts, acts, circumstances and operations subject to analysis.

Martes 25 de abril de 2023 DIARIO OFICIAL 113

In cases related to transfer pricing, in addition to the above, provide the information, documentation and/or evidence with which it is demonstrated that the operations carried out with related parties subject to the request for suspension of the deadline for receipt in Mexico of the request for start of an amicable procedure, were agreed considering the prices, amounts of consideration or profit margins that would have been used or obtained with or between independent parties in comparable operations.
Declaration under oath, regarding whether the facts or circumstances on which the request for suspension of the deadline to notify the start of an amicable procedure is based have been the subject of defense means before administrative or jurisdictional authorities in any of the contracting States and, if applicable, the sense of the resolution; likewise, documentary evidence relative to them must be attached.
Declaration under oath, regarding whether the request for suspension of the deadline to notify the start of an amicable procedure is related to situations, structures of operations or issues that are being analyzed, or have been the subject of pronouncement by the Competent Authorities of any of the contracting States as part of an advance pricing agreement, consultation, resolution, concluding agreement or similar procedure and, if applicable, provide a copy of the same.
Declaration under oath, where it indicates: a) if it is subject to the exercise of verification powers by the Ministry of Finance and Public Credit or by the Federal Entities coordinated in federal revenues, and b) if its related parties are subject to said verification powers in Mexico, this being regarding persons resident abroad. In both cases, it must indicate the periods and the contributions, object of the review and inform if the applicant or its related parties are within the deadline for tax authorities to issue the resolution referred to in article 50 of the CFF.
Instrument to prove the legal representative's status (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified signatures before tax authorities or a public notary (original and simple copy for comparison).
*For further reference, consult Section I. Definitions; point 1.2. Official IDs, proof of address and powers of attorney, subsection C) Powers of Attorney, of this Annex of the RMF.
Official ID, any of those indicated in Section I. Definitions; point 1.2. Official IDs, proof of address and powers of attorney, subsection A) Official ID, of this Annex of the RMF.

What conditions must I meet?
Not applicable.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

Resolution of the procedure or service
In the event that you meet all requirements, you will obtain the resolution letter.
Once the resolution request is resolved, the notification will be made by one of the forms established in article 134 of the CFF.

Maximum deadline for the SAT to resolve the procedure or service 3 months.

Maximum deadline for the SAT to request additional information 3 months.

Maximum deadline to comply with the requested information 10 business days.

114 DIARIO OFICIAL Martes 25 de abril de 2023

What document do I obtain upon completing the procedure or service?
The corresponding resolution. Once the favorable resolution is granted, the deadline will be suspended from the date on which the request was presented and until the moment when the competent authority of the other Contracting State is notified of the start of an amicable procedure, provided that with respect to the measure that is considered implies or may imply a taxation that is not in accordance with the provisions of the Agreement between the Government of the United Mexican States and the Government of the United States of America to Avoid Double Taxation and Prevent Fiscal Evasion in Matters of Income Taxes and its Protocol, the taxpayer has requested the start of an amicable procedure within a period of three months, counted from when the measure resulting in a taxation not in accordance with the provisions of the aforementioned agreement was adopted.

What is the validity of the procedure or service?

ATTENTION CHANNELS

Via telephone at 55 58 02 00 00, extension 42384, for requests submitted to the Central Administration of Transfer Pricing Audit, in a schedule from Monday to Friday from 9:00 to 14:00 hrs. and from 16:00 to 18:00 hrs. Via telephone at 55 58 02 00 00, ext., 42488, for requests submitted to the Central Administration of Legal Support and Normativity of Hydrocarbons, in a schedule from Monday to Friday from 9:00 to 14:00 hrs. and from 16:00 to 18:00 hrs.

Additional Information
The information, documentation and/or evidence that is in a language other than Spanish must be presented with its respective translation into Spanish carried out by persons who can act as translator experts before the organs of the Judicial Power of the Federation, or before the Judicial Powers of the States and of Mexico City. The request for suspension of the deadline to notify the start of an amicable procedure will not produce the effects of the request for start of an amicable procedure. For the procedure referred to in this procedure sheet, natural or legal persons will not make payment of rights.

Legal Basis
Articles: 18, 19, 50 and 134 of the CFF; Agreement DOF 03/02/1994; Protocol 25/01/1996; Protocol 22/07/2003; Rules 1.6., 2.1.7. and 2.1.44. of the RMF.

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Tuesday, April 25, 2023 OFFICIAL GAZETTE 115
295/CFF Request for modification or incorporation of partners, shareholders, associates and other persons forming part of the organizational structure of a legal entity, as well as those having control, significant influence, command power and legal representatives.

Procedure
Service
Description of the procedure or service Amount Updates the information of your partners, shareholders, associates and other persons, regardless of the name by which they are designated, who by their nature form part of the organizational structure and hold such status in accordance with the bylaws or legislation under which they are constituted, as well as legal representatives. If you are a company whose shares are placed among the general investing public, you must update the information of persons having control, significant influence or command power, as well as the names of the common representatives, their tax identification number (RFC) key and the percentage they represent with respect to the total shares issued, or in its case, present the updated list of 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. Free Payment of fees Cost:
Who can request the procedure or service? When is it presented?
Legal entities.
Companies whose shares are placed among the general investing public.
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. Within thirty business days following the day on which the modification or incorporation of the partners, shareholders, associates and other persons forming part of the organizational structure of the legal entity took place, as well as those persons having control, significant influence or command power and the common representatives of the shares issued by the legal entity will present the request. For the modification or incorporation of legal representatives, when required. For the updated list of 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, by March 31, 2023 or July 1, 2023, as applicable. Where can I present it? On the SAT Portal, within the Partners or Shareholders Application, at the following link: https://www.sat.gob.mx/tramites/26216/actualiza-la-informacion-de-socios-o-accionistas.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

Go to www.sat.gob.mx => Companies => RFC Procedures / "RFC Update => Update partner or shareholder information => START; according to what is indicated in the section Where can I present it?
In the Partners or Shareholders Application, log in with your e.firma and choose Log in.
Select the type of procedure: Notice of Partners and Shareholders (form 295/CFF), Update of Legal Representatives (form 295/CFF), Notice of Legal Representative PI (6/LA, 7/LA, 141/LA and 142/LA) or List of Partners of Fishing or Forestry Cooperatives (rule 1.16. RFA), as applicable.
Fill in the data requested in the form and confirm the information.
Attach the documents indicated in the section What requirements must I meet?
Sign the procedure on behalf of the authenticated Taxpayer.
Print or save the Acknowledgment of Receipt.
Enter the application, within the term of 10 business days following the presentation of the procedure, with the folio number, to verify the response to your request and consult, print or save the Acknowledgment of Response.
In case of not having a response, they must enter a clarification case through the SAT Portal, attaching the supporting documentation they consider pertinent, so that the authority resolves their clarification through the same means.

116 OFFICIAL GAZETTE Tuesday, April 25, 2023
What requirements must I meet?
Digitized file containing:
For the update of legal representatives:
Digitized power of attorney, where the personality of the legal representative is accredited, in accordance with section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of the present Annex. Valid official identification of the legal representative(s) to be updated, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of the present Annex. For the case of modification or incorporation of partners, shareholders, associates and other persons forming part of the organizational structure of a legal entity, as well as those having control, significant influence or command power:
Document notarized before a public notary and digitized in which the modifications or in its case the incorporation of partners and shareholders, as well as those having control, significant influence or command power, as well as the common representatives of the shares issued by the legal entity, are recorded. Valid official identification of the partners, shareholders, legal representative and other persons forming part of the organizational structure to be updated, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of the present Annex. When it comes to partners, shareholders, associates and other persons forming part of the organizational structure of a legal entity, as well as those having control, significant influence or command power, who reside abroad and opt not to register in the RFC, whether natural persons or legal entities, they must attach as official identification form 96. When it comes to a partner or shareholder that is a legal entity resident in Mexico, they must additionally attach the power of attorney and official identification of the legal representative to accredit their personality, in accordance with section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of the present Annex. With what conditions must I comply? Have the e.firma of the taxpayer promoting the request. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? On the SAT Portal, within the Partners or Shareholders Application with the folio number found in the Acknowledgment of receipt. By entering a clarification case through the SAT Portal, indicating the folio number corresponding to the request. In person at SAT Offices, with the folio number found in the Acknowledgment of receipt. No. Resolution of the procedure or service The authority will validate your information, if the request is appropriate, the list of partners or shareholders, persons having control, significant influence or command power, as well as the names of the common representatives of the legal entity is updated and you obtain the Acknowledgment of response. Maximum term for the SAT to resolve the procedure or service Maximum term for the SAT to request additional information Maximum term to comply with the requested information 10 business days. Not applicable. Not applicable. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Acknowledgment of response. Valid until the organizational structure of the legal entity taxpayer changes and presents a new modification or incorporation of the partners, shareholders, associates and other persons forming part of the organizational structure of the legal
entity, as well as those having control, significant influence or command power, as well as the common representatives of the shares issued by the legal entity.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 117
ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
Personal attention at SAT Offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.
Additional information
Not applicable.
Legal basis
Articles: 19 and 27 of the CFF; 297 of the CFPC; Rule 2.4.15. of the RMF and Rule 1.16 and Third Transitory of the RFA.
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320/CFF Request for data in the RFC of salaried workers.

Procedure
Service
Description of the procedure or service Amount Submit your request to obtain the RFC registration data of your workers.
Free
Payment of fees
Cost:
Who can request the procedure or service? When is it presented?
Natural persons.
Legal entities.
When you require it.
Where can I present it? On the SAT Portal:
https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

Enter the link in the section Where can I present it?
In My Portal, enter your RFC, Password and choose Log in.
Select the option Internet Services / Service or request / Request and a form will appear.
Fill out the form as follows:
In the Service Description section, in the Procedure tab, select the option EMPLOYEE DATA REQUEST; in Directed to: Tax Administration Service, in *Subject: Request for RFC data; Description: Request for workers' RFC data. To attach the information related to the request, choose the Attach File / Examine button, attach the file in TXT compressed in ZIP and choose Upload.
Press the Send button, the Acknowledgment of receipt is generated containing the folio of the procedure with which you can follow up on your request, print it or save it.
Enter the SAT Portal, within the term of 10 business days following the presentation of the procedure, with the folio number, to verify the response to your request, at: https://www.sat.gob.mx/aplicacion/91727/consulta-de-servicio-o-solicitud-del-contribuyente
In My Portal, enter your RFC and enter your Password; select the option: Internet Services / Service or requests / Consultation; enter the folio number of the procedure and verify the solution granted to your request; if it was resolved, you will obtain the Acknowledgment of response print it and save it. The data registered in the RFC of your workers, will be attached in a TXT file within the notes section of the response.

118 OFFICIAL GAZETTE Tuesday, April 25, 2023
What requirements must I meet?

TXT file in .ZIP format, which meets the following characteristics:
Without tabs.
Letters will only be registered in uppercase.
The file format must be in American Standard Code for Information Interchange (ASCII), and in case RFCs with Ñ are included, it must be saved in the compatible format (ANSI), the name of said file will be the RFC of the requester. The file must contain a single column with the Key in the worker's RFC of 13 positions and without blank spaces. The column must not contain titles or headers, nor have empty records (rows). With what conditions must I comply? Have a password. Not be published in the lists referred to in article 69 of the CFF, with the exception of fraction VI related to forgiven credits. Not be published in the lists referred to in the second and fourth paragraphs of article 69-B of the CFF. Have issued CFDI for the concepts referred to in Title IV, Chapter I of the ISR Law, at least once in the last 12 months to the workers whose information is requested. Have presented the annual return for the 2021 fiscal year, except for the Federation, the federal entities, the municipalities and the institutions that by Law are obliged to deliver to the Federal Government the full amount of their operating surplus. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? On the SAT Portal, with the folio number found in the Acknowledgment of receipt. Yes, the SAT will verify that at least once in the immediate previous fiscal year, the employer has issued CFDI containing the RFCs related in the TXT File. Resolution of the procedure or service Once the requirements and conditions of this sheet are met, if appropriate, it will send together with the acknowledgment of response the data registered in the RFC of your workers. When the requirements and conditions are not met, an Acknowledgment of response will be issued indicating the reason why the request was not appropriate. Maximum term for the SAT to resolve the procedure or service Maximum term for the SAT to request additional information Maximum term to comply with the requested information 10 business days. Not applicable. Not applicable. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Acknowledgment of receipt. Acknowledgment of response. Indefinite. ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
Virtual Office. You will be able to access this attention channel by scheduling your appointment at the following link:
http://citas.sat.gob.mx/
SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 119
Personal attention at SAT Offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs., and Friday from 8:30 to 15:00 hrs., except non-working days. Additional information This request may be presented on a single occasion. Legal basis Articles: 27, 29 and 29-A of the CFF; 26 of the RCFF; Rules 2.4.8. and 2.7.1.48. of the RMF.
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Income Tax
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1/ISR Informative declaration for consideration or donations received exceeding $100,000.00.

Procedure
Service
Description of the procedure or service Amount Inform tax authorities regarding the consideration or donations received in cash in national or foreign currency, as well as in gold or silver pieces, whose amount is greater than one hundred thousand pesos. Free Payment of fees Cost:
Who can request the procedure or service? When is it presented?
Legal entities under the general regime, civil organizations and trusts authorized to receive deductible donations for ISR, for charitable, educational, scientific or technological research, cultural, ecological, reproduction of protected or endangered species and scholarship purposes. Natural persons with income from: Business and professional activities, leasing and in general for the use or temporary enjoyment of real estate and for the alienation of goods. By the 17th day of the month immediately following that in which the operation is carried out. Where can I present it? On the SAT Portal: https://www.sat.gob.mx/declaracion/65542/declaracion-informativa-de-contraprestaciones-y-donativos

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?
Filling out the declaration:
1. Enter the link in the section Where can I present it?
2. In the Related Contents section, press Download the informative declaration from form 35, choose the option Open or Save and select F35_2011.exe, when the installation is complete select finish.
3. Capture the general data, as well as that requested in the declaration, in accordance with the filling guide provided on the system screens. Validate the information and if it is correct choose the option Generate Send Package, the .dec file will be generated which you will send as follows:
Sending the declaration:
1. Enter the link in the section Where can I present it? and select START.
2. Register RFC and Password or e.firma and choose Enter.
3. Press the Select file or Choose File button to select the path where the .dec file you generated is saved, choose the options Open and Send, save or print your receipt acknowledgment.

120 OFFICIAL GAZETTE Tuesday, April 25, 2023
What requirements must I meet?
.dec file generated through the electronic program F35_2011.exe.
With what conditions must I comply?
Have e.firma or Password.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure. No. Resolution of the procedure or service Relevant validations will be carried out and the Acknowledgment of acceptance or rejection will be issued, as applicable. Maximum term for the SAT to resolve the procedure or service Maximum term for the SAT to request additional information Maximum term to comply with the requested information Immediate procedure. Not applicable. Not applicable. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Receipt acknowledgment. Acknowledgment of acceptance or rejection. Indefinite. ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728 Via Chat: http://chat.sat.gob.mx Personal attention at SAT Offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.
Additional information
Not applicable.
Legal basis
Articles: 76, fraction XV, 82, fraction VII, 110, fraction VII, 118, fraction V and 128 of the LISR.
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Tuesday, April 25, 2023 OFFICIAL GAZETTE 121

50/ISR Notice to be filed by the foreign resident who disposes of shares issued by a company resident in Mexico, due to the reorganization, restructuring, merger, spin-off or similar operation carried out.

Procedure
Service
Description of the procedure or service Amount Files the notice if you are a foreign resident and disposed of shares issued by a company resident in Mexico, due to the reorganization, restructuring, merger, spin-off or similar operation that has been carried out. Free Payment of fees Cost:
Who can request the procedure or service? When is it filed?
Individuals and legal entities resident abroad who dispose of shares issued by a company resident in Mexico, due to the reorganization, restructuring, merger, spin-off or similar operation that they are about to carry out. Within the month prior to the disposal taking place. Where can I file it? Before the Clerk's Office of the General Administration of Large Taxpayers, located at Avenida Hidalgo No. 77 Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, during business hours Monday to Friday from 08:00 to 14:30 hrs. Before the Clerk's Office of the General Administration of Hydrocarbons located at Av. Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300. Mexico City, during business hours Monday to Friday from 08:00 to 14:30 hrs.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?
1. Go to the Clerk's Office corresponding to you, mentioned in the section Where can I file it?
2. Deliver the documentation requested in the section What requirements must I meet?
3. Receive the stamped free-form document as an acknowledgment of receipt.
What requirements must I meet?
Free-form letter addressed to the Central Administration of Planning and Tax Audit Programming for Large Taxpayers or to the Central Administration of Planning and Hydrocarbons, as applicable, accompanied by the following:
1. Declaration of the disposal of shares issued by a company resident in Mexico, in which information is provided about the reorganization, restructuring, merger, spin-off or similar operation that is about to be carried out.
2. In the case of reorganization or restructuring, as well as merger, spin-off or similar operation, the documents referred to in Article 286, fractions I, II and III of the Income Tax Regulation must be attached.
3. When it comes to mergers or spin-offs or similar operations that do not imply restructuring or reorganization, only the documentation referred to in Article 286, fraction III of the cited Regulation must be attached.
4. Amount of the operation.
5. Working paper containing the procedure and calculation of the determination of the gain or loss and, if applicable, the amount of Income Tax (ISR) caused, from which the following information can be derived:
Average cost per share of the transmitted or disposed shares.
Original adjusted amount of the transmitted or disposed shares.
Amount received as consideration for the transmitted or disposed shares.
Exact date on which the disposal or transfer of the shares took place, or in its case, the date on which the assembly agreement takes effect, depending on whether it is reorganization, restructuring, merger or spin-off or similar operation.
6. Attach supporting documentation in which your reorganization, restructuring, merger, spin-off or similar operation, as applicable, finds support.
7. Organizational chart of the group to which the resident Mexican issuer company disposed of belongs.
8. Indicate whether the acquirer and seller are related parties in terms of the Income Tax Law and treaties to avoid double taxation.
9. Instrument to prove the legal representative's personality (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified signatures before tax authorities or public notary (original and simple copy for comparison).
*For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of this Annex.
10. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex.

122 OFFICIAL GAZETTE Tuesday, April 25, 2023
What conditions must I meet?
Not applicable.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure. No. Resolution of the procedure or service The authority will validate the information presented and, if the requested requirements are met, the Notice will be considered filed. Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information Immediate procedure. Not applicable. Not applicable. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Acknowledgment of receipt. Indefinite. ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT Monday to Friday from 8:00 to 18:30 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and from abroad (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
Telephone line to 55 58 02 00 00 extension 41313 for notices filed before the Central Administration of Planning and Tax Audit Programming for Large Taxpayers and to 55 58 02 00 00 extension 46734 in the case of notices filed before the Central Administration of Planning and Programming of Hydrocarbons, during business hours Monday to Friday from 9:00 to 14:00 hrs. and from 16:00 to 18:00 hrs. SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and from abroad (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.
Additional information
The acknowledgment of receipt you obtain in this procedure is issued without prejudging whether the information was presented complete, without errors, in a manner different from that indicated for its presentation, to the veracity of the data recorded nor to compliance within the established deadlines. Tax authorities reserve the right to exercise the verification powers provided for in the CFF, regarding the information presented. Legal basis Articles: 18 and 19 of the CFF; 161 of the LISR; 286 and 289 of the RLISR; Rules 1.6., 2.1.7. and 3.18.38. of the RMF.
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Tuesday, April 25, 2023 OFFICIAL GAZETTE 123

60/ISR Notice for the administration of personal retirement plans.

Procedure
Service
Description of the procedure or service Amount Files this notice to be considered authorized to administer personal retirement plans.
Free
Payment of fees
Cost:
Who can request the procedure or service? When is it filed?
Insurance companies, credit institutions, brokerage firms, retirement fund administrators, investment fund operating companies and integral distribution companies of investment fund shares that wish to carry out the administration of personal retirement plans. Prior to carrying out the administration of personal retirement plans and no later than January 31 of the year immediately following that in which contributions are intended to be deductible. Where can I file it? On the SAT Portal:
https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

Enter the SAT Portal in the link mentioned in the section Where can I file it?
Enter your RFC and Password, followed by Log in.
Choose the options Internet Services / Service or requests / Request.
Fill out the Service Notice form as follows:
In the Service Description section, in the Procedure tab select 60/ISR PERSONAL RETIREMENT PLAN; in Directed to: Tax Administration Service; in *Subject: Notices related to the administration of personal retirement plans; in Description: briefly explain what the request being made is about; attach the scanned documents indicated in the section What requirements must I meet?, for this choose Examine, select the digitized document in PDF format and choose Upload.
Press the Send button, your request will be automatically generated with the procedure tracking number and you will obtain your acknowledgment of receipt.
To follow up on your procedure enter the link mentioned in the section Where can I file it? enter RFC and Password, followed by Log in. Choose the options Internet Services / Service or Requests / Consult and enter your assigned folio number, followed by Search and you can verify the status of the procedure.
The authority will have a period of 3 months to make any information request regarding your request, or to resolve your procedure.
In case of having an information request, you will have a period of 10 business days to remedy it and in case that within that period you do not comply with any of the requirements, your request will be automatically cancelled, therefore it will be considered not filed.
In accordance with Article 37 of the CFF when the tax authority requires you to comply with the omitted requirements or provide the necessary elements to resolve the procedure, the 3-month period will begin to run from when the requirement has been met.
What requirements must I meet?
Present a digitized file containing the following:
The authorization to operate and act in the country as an insurance company, credit institution, brokerage firm, retirement fund administrator, investment fund operating company or integral distribution company of investment fund shares. Declaration under oath that said authorization is in force, which must contain the autograph signature of the person who has representation powers. Contract model or similar containing the conditions that will govern the establishment of accounts or investment channels with taxpayers in terms of Article 151, fraction V of the Income Tax Law. Instrument to prove the legal representative's personality or power of attorney signed before two witnesses and ratified signatures before tax authorities or public notary. *For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of this Annex. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex.

124 OFFICIAL GAZETTE Tuesday, April 25, 2023
What conditions must I meet?
Have a Password.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? With the folio number of your request in My portal, as indicated in point 6 of the section What do I have to do to carry out the procedure or service? No. Resolution of the procedure or service The authority will evaluate the information presented. In case of meeting the requested requirements, you will be included in the list published on the SAT Portal and in case of not meeting them, you will not be included in the referred list. Maximum time limit for the SAT to resolve the procedure or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information 3 months. 3 months. 10 business days. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Acknowledgment of receipt. In its case, if you meet the requirements indicated in the section What requirements must I meet? you will be included in the list published on the SAT Portal. In its case, if you do not meet the requirements indicated in the section What requirements must I meet? you will not be included in the list published on the SAT Portal. Annual. ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT Monday to Friday from 8:00 to 18:30 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and from abroad (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and from abroad (+52) 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.
Additional information
When the notice is not presented in a complete and duly requisitioned manner, the tax authority may require the data, information or documentation referred to in this procedure sheet, resulting in the application of Article 18, penultimate paragraph of the CFF. Legal basis Articles: 18 and 37 of the CFF; 142, fraction XVIII, 145 and 151, fraction V of the LISR; Rules 3.17.5., 3.17.6., 3.17.7., 3.22.1. and 3.22.3. of the RMF.
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Tuesday, April 25, 2023 OFFICIAL GAZETTE 125

81/ISR Request for resolution to deduct interest on debts contracted with related parties.

Procedure
Service
Description of the procedure or service Amount Requests this resolution to deduct interest on debts contracted with related parties.
Free
Payment of fees
Cost: Variable
Who can request the procedure or service? When is it filed?
Legal entities. When you require it.
Where can I file it? Before the Clerk's Office of the General Administration of Large Taxpayers, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, C.P. 06300, Cuauhtémoc Municipality, Mexico City, during business hours Monday to Friday from 8:00 to 14:30 hrs., according to the subjects of their competence. Before the Clerk's Office of the General Administration of Hydrocarbons, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, C.P. 06300, Cuauhtémoc Municipality, Mexico City, with a business hours schedule Monday to Friday from 8:00 to 14:30 hrs., according to the subjects of their competence.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?
1. Go to the Clerk's Office corresponding to you, mentioned in the section Where can I file it?
2. Deliver the documentation requested in the section What requirements must I meet?
3. Receive and keep the stamped free-form document, as an acknowledgment of receipt.
4. The authority will issue the resolution, or a request for information.
5. In case a request for information is issued, you will have a period of 10 days to comply, counted from the day following the one in which its notification took effect. In case that within that period you do not comply with what is required by the authority, your request will be considered not filed.
6. In accordance with Article 37, third paragraph of the CFF when the tax authority requires you to comply with the omitted requirements or provide the necessary elements to resolve the procedure, the period to resolve the consultation will begin to run from when the requirement or requirements have been met.
7. Once the requirement or requirements are met, the authority will issue the corresponding resolution, which will be notified to you by one of the forms established in Article 134 of the CFF.
8. You can follow up on your procedure with the folio number found in the acknowledgment of receipt, calling the phone number specified in the section How can I follow up on the procedure or service?
What requirements must I meet?
Free-form letter addressed to the Central Administration of Transfer Pricing Audit or to the Central Administration of Legal Support and Hydrocarbons Regulation, as applicable, which meets the requirements established in Article 18-A of the CFF, through which the elements related to the consultation you wish to present are exposed, where the following elements are included:
1. The identification number and country of residence of the taxpayer, indicating, if applicable, if it has branches in national territory.
2. Name, denomination or trade name, tax address, RFC key, tax identification number and country of residence of:
a) All related parties in Mexico or abroad that have direct or indirect participation in the taxpayer's share capital, including the legal entity of which they are immediately subsidiaries defined in terms of financial information standards, as well as the ultimate holding company of the multinational group. b) Related parties resident in Mexico or abroad that have a contractual financing or business relationship with the taxpayer.
3. Name, trade name or denomination, tax identification number, address and country of residence of all related parties that may result involved due to the response to the request for consultation or authorization in question.
4. When the taxpayer is part of a multinational group, you must provide a description of the main activities carried out by the companies that make up said group, including the place or places where they carry out the activities, describing the operations carried out between the taxpayer and the related companies that are part of the same multinational group, as well as an organizational chart showing the shareholding of the companies that make up the cited group.

126 DIARIO OFICIAL Tuesday, April 25, 2023

Start and end dates of the fiscal years of foreign residents related to the taxpayer who have a financing, contractual, or business relationship with the latter.
Currency in which the main operations between the taxpayer and related persons resident in Mexico and abroad were or are agreed upon.
Detailed description of the functions or activities performed by the taxpayer and related persons resident in Mexico and abroad who maintain a contractual or business relationship with the taxpayer, including a detailed description of the assets and risks assumed by each of said persons.
Specify whether related persons with the taxpayer, resident abroad, are subject to the exercise of verification powers regarding transfer pricing by a tax authority, and if so, describe the stage of the corresponding review. Likewise, you must inform if said foreign resident persons are resolving any tax dispute before tax authorities or courts, and if so, the stage in which said dispute is located. In the case that there is a resolution by the competent authority or a final judgment has been obtained by the corresponding courts, the salient elements and dispositive points of such resolutions must be provided.
Annual average balance of the total debts of the taxpayer that accrue interest at its expense, calculated in accordance with Article 28, fraction XXVII, fourth paragraph of the Income Tax Law (Ley del ISR), as well as the data used for its calculation.
Annual average balance of debts incurred with related parties resident abroad, as indicated in Article 28, fraction XXVII, fourth paragraph of the Income Tax Law, as well as the data used for its calculation.
Annual average balance of the accounting capital of the exercise used to determine the non-deductible interest referred to in Article 28, fraction XXVII of the Income Tax Law, as well as the data used for its calculation. Likewise, specify if Financial Information Standards were applied for the calculation of this average balance of accounting capital or if the procedure established in the fifth paragraph of the article and fraction previously referred to was opted for.
Balance of the amount of the taxpayer's total debts that exceed the limit indicated in Article 28, fraction XXVII of the Income Tax Law.
Calculation of the amount of deductible interest established in Article 28, fraction XXVII third paragraph of the Income Tax Law.
Documents that demonstrate that the activity carried out by the taxpayer, given the existing market conditions, requires greater leverage than that contemplated by Article 28, fraction XXVII of the Income Tax Law.
Documentation that demonstrates that debts contracted with related parties resident abroad were agreed upon as they would have been done by independent parties in comparable transactions in terms of Article 179 of the Income Tax Law.
Specify if the interest accrued on debts contracted with related parties resident abroad falls under any of the circumstances of Article 11 of the Income Tax Law.
Indicate the amounts withheld for Income Tax purposes on payments for interest made to residents abroad, specifying the rates applied for such purposes, as well as the dates of payment of said withholdings.
Register of registered shares established in Article 128 of the General Law of Commercial Companies.
Financial position statement and financial statements of the taxpayer and related persons resident in Mexico and abroad who have a contractual or business relationship with the same, as well as the normal annual and complementary Income Tax returns and the multiple informative declarations of the taxpayer corresponding to the exercises for which the issuance of the resolution is requested.
Taxpayers who audit or opt to audit their financial statements for tax purposes, instead of presenting the financial position statement and financial statements referred to in the previous numeral, must have the audit report presented, as well as the audited financial statements and their respective annexes.
Contracts entered into between the taxpayer and its related parties resident in Mexico and abroad in Spanish, as well as modifications to said contracts.
Documentation that demonstrates that operations between the taxpayer and its related parties resident both in Mexico and abroad, in addition to those related to debts contracted by the taxpayer with its related parties resident abroad, comply with Articles 27, fraction XIII, 76, fractions IX, X and XII, 179 and 180 of the Income Tax Law, for the fiscal exercise in which the consultation in question is requested and the three immediate previous fiscal exercises.
Proof of payment of the fee established in Article 53-G of the Federal Fiscal Code (LFD), in force in the exercise in which the consultation in question is presented, for the study and processing of this type of requests.
Instrument to prove the personality of the legal representative (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified signatures before tax authorities or a public notary (original and simple copy for comparison).
*For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of the present Annex.
Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of the present Annex.

Tuesday, April 25, 2023 DIARIO OFICIAL 127

What conditions must I meet?
Not applicable.

FOLLOW-UP AND RESOLUTION OF THE PROCESS OR SERVICE How can I follow up on the process or service? Will the SAT carry out any inspection or verification to issue the resolution of this process or service?

Regarding the requests presented in the Central Administration of Transfer Pricing Audit with the folio number found in the receipt acknowledgment by calling 55-58-02-00-00 extension 42384. Regarding the requests presented in the Central Administration of Legal Support and Hydrocarbons Normativity, with the folio number found in the receipt acknowledgment by calling 55-58-02-00-00 extension 42488.

Yes, when tax authorities notice that the information, data, or documentation provided by taxpayers are insufficient, present irregularities or inconsistencies, to know the functions or activities performed by persons resident in the country or abroad related to them, in a contractual or business manner; or to corroborate said information, data, or documentation provided by taxpayers; or to know the assets and risks assumed by each of said persons; or when tax authorities require analyzing the method or methods proposed by taxpayers to determine the price or amount of the consideration in operations carried out with persons resident in the country or abroad related to them, or to corroborate the application of such methods, they may carry out a functional analysis at the fiscal domicile of the interested party as part of the study and evaluation processes of the information, data, and documentation presented, in order to identify and specify the functions performed, the assets used, and the risks assumed in the operations subject to the consultation.

Tax authorities may carry out a functional analysis in which they will limit their actions to circumstances related to the formulated consultation, when they support, facilitate, or complement the analysis, study, and evaluation processes of the information, data, and documentation necessary to issue and, if applicable, verify compliance with the corresponding resolution.

Such actions may include, among others, visual inspections, interviews, and working tables with the taxpayer's personnel linked to operations with related parties, including specific substantive and technical issues.

Resolution of the process or service
In case you meet all the requirements, you will obtain the resolution letter.
The notification of the resolution will be made by one of the forms established in Article 134 of the Federal Tax Code (CFF).

Maximum time limit for SAT to resolve the process or service Maximum time limit for SAT to request additional information Maximum time limit to comply with requested information

8 months. Not applicable a maximum time limit. When the tax authority requires you to fulfill the omitted requirements or provide the necessary elements to resolve the process, the time limit to resolve the consultation will begin to run from when the requirement or requirements have been fulfilled. 10 business days.

128 DIARIO OFICIAL Tuesday, April 25, 2023

What document do I obtain at the end of the process or service?
What is the validity of the process or service?

The corresponding resolution. The resolutions that are issued in accordance with Article 34-A of the CFF, may take effect in the exercise in which they are requested, in the immediate previous exercise, and up to three fiscal exercises following the one in which they are requested. The validity may be greater when derived from an amicable procedure, in terms of an international treaty of which Mexico is a party.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports

Via telephone to 55 58 02 00 00 extension 42384, in the case of requests presented before the Central Administration of Transfer Pricing Audit, in a schedule from Monday to Friday from 9:00 to 14:00 hrs. and from 16:00 to 18:00 hrs. Via telephone to 55 58 02 00 00, extension 42488, in the case of requests presented before the Central Administration of Legal Support and Hydrocarbons Normativity, in a schedule from Monday to Friday from 9:00 to 14:00 hrs. and from 16:00 to 18:00 hrs.

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

Additional Information
For more information you can enter the following link: https://www.sat.gob.mx/tramites/47408/presenta-la-consulta-optativa

Taxpayers may analyze jointly with the Central Administration of Transfer Pricing Audit of the General Administration of Large Taxpayers or the Central Administration of Legal Support and Hydrocarbons Normativity of the General Administration of Hydrocarbons, according to their competence, the information and methodology they intend to submit for consideration to the corresponding Central Administration, prior to the presentation of the request for resolution referred to in Article 34-A of the CFF, without the need to identify the taxpayer or its related parties.

For the effects of this process sheet, the ultimate controlling entity of the multinational group will be considered that foreign entity or legal figure that is not a subsidiary of another company and that is obliged to prepare, present, and disclose consolidated financial statements in terms of financial information standards.

For the effects of this process sheet, when the term related parties is used, it refers to those defined in Article 179 of the Income Tax Law.

It will not be considered that the tax authority exercises verification powers when carrying out a functional analysis, at the fiscal domicile of the interested party.

The cost of the process is in accordance with Article 53-G of the LFD in force in the exercise in which the consultation in question is presented.

The information, documentation, and/or evidence that is in a language other than Spanish must be presented with its respective translation into Spanish carried out by persons who can act as expert translators before the organs of the Federal Judiciary or the Judicial Powers of the States and of Mexico City.

Legal Basis
Articles: 18, 18-A, 19, 34-A, 37 and 134 of the CFF; 11, 28, 76, 179 and 180 of the LISR; 128 of the LGSM; 53-G of the LFD; Rules 1.6., 2.1.7., 2.9.8. and 3.3.1.28. of the RMF.

90/ISR Notice to assume the obligation to withhold the ISR that, if applicable, corresponds to the interest or gains that come from financial operations derived from debt or capital that are carried out through global accounts. Process Service Description of the process or service Amount

Present this notice to inform that as an operator who administers global accounts of financial derivatives, you will assume the obligation to withhold the ISR that corresponds to the interest or gains that come from financial operations derived from debt or capital. Free Payment of rights Cost:

Who can request the process or service? When is it presented?

Operators who administer global accounts. When you require it.

Where can I present it? Before the Parts Office of the General Administration of Large Taxpayers, located at Av. Hidalgo No. 77, Module III, Ground Floor, Guerrero Colony, Cuauhtémoc Municipality, C.P. 06300, Mexico City, in an attention schedule from Monday to Friday from 8:00 to 14:30 hrs.

INFORMATION TO CARRY OUT THE PROCESS OR SERVICE What do I have to do to carry out the process or service?

Go to the Parts Office, mentioned in the section Where can I present it?
Deliver the requested documents in the section What requirements must I meet?
Receive and keep the stamped free writing, as a receipt acknowledgment.

What requirements must I meet?
Free writing addressed to the Central Administration of Planning and Programming of Audit for Large Taxpayers with the following information and documentation:

Manifestation in which the joint obligation is assumed in terms of Article 26, fraction VIII of the CFF, regarding the withholding of ISR that, if applicable, corresponds to the interest or gains that come from financial operations derived from debt or capital that are carried out through global accounts.
Instrument to prove the personality of the legal representative or power of attorney signed before two witnesses and ratified signatures before tax authorities or a public notary.
*For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of the present Annex.
Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of the present Annex.

What conditions must I meet?
Not applicable.

Immediate process. No.

Resolution of the process or service
The authority will validate the information presented and in case of meeting the requested requirements, the Notice will be considered presented.

Maximum time limit for SAT to resolve the process or service Maximum time limit for SAT to request additional information Maximum time limit to comply with requested information

Immediate process. Not applicable. Not applicable.

What document do I obtain at the end of the process or service?
What is the validity of the process or service?

Receipt acknowledgment. Indefinite.

130 DIARIO OFICIAL Tuesday, April 25, 2023

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports

Via telephone to 55 58 02 00 00 extension 41313, in a schedule from Monday to Friday from 9:00 to 14:00 hrs. and from 16:00 to 18:00 hrs.

Additional Information
Not applicable.

Legal Basis
Articles: 26 of the CFF; 146 and 163 of the LISR; Rules 1.6., 2.1.7. and 3.9.5. of the RMF.

91/ISR Notice presented by taxpayers dedicated to the activity of federal land freight transport who exercise the option to remit 7.5 percent for the concept of ISR withholdings. Process Service Description of the process or service Amount

Present this notice if you are dedicated to the activity of federal land freight transport and exercised the option to remit 7.5 percent for the concept of ISR withholdings. Free Payment of rights Cost:

Who can request the process or service? When is it presented?

Natural and legal persons, as well as coordinated entities, dedicated exclusively to federal land freight transport, provided that they do not predominantly provide their services to another legal person resident in the country or abroad, which is considered a related party in terms of the ISR Law. By February 15, 2024 at the latest.

Where can I present it? On the SAT Portal, through My Portal:
https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action

INFORMATION TO CARRY OUT THE PROCESS OR SERVICE What do I have to do to carry out the process or service?

Enter the link in the section Where can I present it?
In My Portal, capture your RFC, Password, and choose Start session.
Select the option Internet Services / Service or requests / Request and a form will appear.
Fill out the form as follows:
In the Service Description section, in the Process tab, choose according to your request; in Directed to: Tax Administration Service, in *Subject: Notice of option process sheet 91/ISR of the present Annex; Description: The option notice established in process sheet 91/ISR of the present Annex is presented. To attach the information related to the service, press Attach File / Examine, select the file with the characteristics indicated in the Additional Information section, and choose Upload.
Press the Send button, the Receipt Acknowledgment containing the folio of your notice is generated, print it or save it.

What requirements must I meet?
Digitized file containing an individualized list of operators, macheteros, and handlers, with the amount of the quantities paid to them in the period in question, in the terms in which it is prepared for the effects of the contributions they make to the IMSS.

Tuesday, April 25, 2023 DIARIO OFICIAL 131

What conditions must I meet?
Have a password.

Immediate process. No.

Resolution of the process or service
Once you send the information, you will obtain your receipt acknowledgment.

Maximum time limit for SAT to resolve the process or service Maximum time limit for SAT to request additional information Maximum time limit to comply with requested information

Immediate process. Not applicable. Not applicable.

What document do I obtain at the end of the process or service?
What is the validity of the process or service?

Receipt acknowledgment. Indefinite.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports

Personal attention in SAT Offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and schedules: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Additional Information
Not applicable.

Legal Basis
Rule 2.1. of the RFA

92/ISR Notice presented by taxpayers dedicated to agricultural, livestock, or fishing activities who exercise the option to remit 4 percent for the concept of ISR withholdings. Process Service Description of the process or service Amount

Present this notice if you are dedicated exclusively to agricultural, forestry, livestock, or fishing activities and exercised the option to remit 4 percent for the concept of ISR withholdings. Free Payment of rights Cost:

Who can request the process or service? When is it presented?

Natural and legal persons dedicated exclusively to agricultural, forestry, livestock, or fishing activities.
By February 15, 2024 at the latest.

Where can I present it? On the SAT Portal, through My Portal:
https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action

132 DIARIO OFICIAL Tuesday, April 25, 2023

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Click on the link in the section "Where can I submit it?"
In My Portal, enter your RFC, Password, and choose Log in.
Select the option Internet Services / Service or requests / Request and a form will appear.
Complete the form as follows:
In the Service Description section, on the Procedure tab, choose according to your request; in Directed to: Tax Administration Service, in *Subject: Notice of option form 92/ISR of this Annex; Description: The option notice established in form 92/ISR of this Annex is presented. To attach the information related to the service, press Attach File / Browse, select the file with the characteristics indicated in the Additional Information section, and choose Upload.
Press the Send button, the Acknowledgment of receipt containing the folio of your notice will be generated, print it or save it.

What requirements must I meet?
Digitized file containing the individualized list of occasional field workers and indicating the amount of the amounts paid to them in the period in question, as well as the withheld tax.

Under what conditions must I comply?
Have a password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure. No.

Resolution of the procedure or service
Once you send the information, you will receive your receipt acknowledgment.

Maximum deadline for the SAT to resolve the procedure or service Immediate procedure.

Maximum deadline for the SAT to request additional information Not applicable.

Maximum deadline to comply with the requested information Not applicable.

What document do I obtain upon completing the procedure or service?
Receipt acknowledgment.

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

ATTENTION CHANNELS

Inquiries and doubts
SAT Brand 55-62-72-27-28 and 01-87-74-48-87-28 from Canada and the United States.

Complaints and reports
Personal attention at SAT Offices located in various cities in the country, as established in the following electronic address:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios

The following days and hours: Monday to Thursday from 8:30 to 16:00 hrs. and Friday from 8:30 to 15:00 hrs., except non-working days.

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

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

Email: denuncias@sat.gob.mx

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

Red phones located in SAT Offices.

Additional Information
Not applicable.

Legal Basis
Rule 1.4. of the RFA
........................................................................

Tuesday, April 25, 2023 DIARIO OFICIAL 133

94/ISR Notice presented by taxpayers dedicated to the activity of foreign land passenger and tourism transport who exercise the option to remit 7.5 percent for ISR withholdings.

Procedure
Service

Description of the procedure or service Amount Present this notice if you are dedicated to the activity of foreign land passenger and tourism transport and exercised the option to remit 7.5 percent for ISR withholdings. Free

Payment of rights
Cost:

Who can request the procedure or service? When is it presented?
Natural and legal persons, as well as coordinated entities dedicated exclusively to foreign land passenger and tourism transport, provided they do not predominantly provide their services to another legal person resident in the country or abroad, which is considered a related party under the terms of the ISR Law. By February 15, 2024 at the latest.

Where can I submit it? On the SAT Portal, through My Portal:
https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Click on the link in the section "Where can I submit it?"
In My Portal, enter your RFC, Password, and choose Log in.
Select the option Internet Services / Service or requests / Request and a form will appear.
Complete the form as follows:
In the Service Description section, on the Procedure tab, choose according to your request; in Directed to: Tax Administration Service, in *Subject: Notice of option form 94/ISR of this Annex; Description: The option notice established in form 94/ISR of this Annex is presented. To attach the information related to the service, press Attach File / Browse, select the file with the characteristics indicated in the Additional Information section, and choose Upload.
Press the Send button, the Acknowledgment of receipt containing the folio of your notice will be generated, print it or save it.

What requirements must I meet?
Digitized file containing the individualized list of operators, collectors, mechanics, and instructors, with the amount of the amounts paid to them in the period in question, under the terms in which it is prepared for the purposes of contributions made to the IMSS.

Under what conditions must I comply?
Have a password.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure. No.

Resolution of the procedure or service
Once you send the information, you will receive your receipt acknowledgment.

Maximum deadline for the SAT to resolve the procedure or service Immediate procedure.

Maximum deadline for the SAT to request additional information Not applicable.

Maximum deadline to comply with the requested information Not applicable.

What document do I obtain upon completing the procedure or service?
Receipt acknowledgment.

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

134 DIARIO OFICIAL Tuesday, April 25, 2023

ATTENTION CHANNELS

Inquiries and doubts
SAT Brand from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:

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

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

Personal attention at SAT Offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios

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

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

Email: denuncias@sat.gob.mx

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

Red phones located in SAT offices.

SAT Brand 55 627 22 728 option 8.

Additional Information
Not applicable.

Legal Basis
Rule 3.2. of the RFA
........................................................................

139/ISR Annual informational declaration of Trusts dedicated to the acquisition or construction of real estate.

Procedure
Service

Description of the procedure or service Amount Present the information annually regarding trusts dedicated to the acquisition or construction of real estate, to comply with the regime. Free

Payment of rights
Cost:

Who can request the procedure or service? When is it presented?
Trustees registered in the Registry of Trusts dedicated to the acquisition or construction of real estate under the terms of rule 3.21.2.6. of the RMF. By February 15 of each year at the latest.

Where can I submit it? In person:
At the Central Administration for Planning and Fiscalization Programming for Large Taxpayers through the Registry Office of the General Administration of Large Taxpayers located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, during an attention schedule from Monday to Friday from 8:00 hrs. to 14:30 hrs.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Go to the Registry Office of the General Administration of Large Taxpayers indicated in the section "Where can I submit it?" with your free-form letter addressed to the Central Administration for Planning and Fiscalization Programming for Large Taxpayers, and with the digitalized files requested in the section "What requirements must I meet?"
Deliver the digitalized files on an optical device (compact disc, removable memory unit, etc.) to the tax authority that will attend your procedure.
Receive and keep a copy of the stamped free-form letter, as a receipt acknowledgment.

Tuesday, April 25, 2023 DIARIO OFICIAL 135

What requirements must I meet?
Digitized file in XLS format containing:

Name, RFC key, tax address, and number of Real Estate Fiduciary Certificates delivered to each of the contributor(s) or assignor(s) of the real estate assets or rights to receive income from the lease of said assets, which make up the trustor's patrimony. In case the Real Estate Fiduciary Certificates have been partially exchanged for the assets, indicate the amount and number of certificates exchanged by each of the contributor(s) or assignor(s), as well as the amount paid to them in cash or by any other payment method.
The tax folios corresponding to the CFDIs delivered to the trust by the contributors or assignors, for the real estate belonging to the trust's patrimony or for the rights assigned to receive income from the lease of said assets and for which the trust has exchanged Real Estate Fiduciary Certificates.
Report of each real estate asset contributed to the trust containing:
Date of contribution.
Value of the contribution, that is, the total amount in which the real estate asset contributed or assigned to the trust or the rights to receive income from the lease of said assets was valued and which served as the basis for the delivery of the aforementioned Real Estate Fiduciary Certificates. Years elapsed between the construction date and its contribution. Address. Use or destination. Identification data of the investment portfolio to which the real estate asset is integrated, if applicable. When the real estate asset is alienated by the fiduciary institution, include in the report the date of alienation, value of alienation, and gain or loss. Digitized files containing:
Public deeds in which the transfer of ownership of the assets contributed or assigned to the trust's patrimony is recorded, or in their case, those in which the rights assigned to receive income from the lease of said assets are recorded.
In the case where the trustors, contributors, or assignors have contributed real estate assets to the trust and these have in turn been immediately leased to said trustors, contributors, or assignors by the trustee, the respective lease contracts.
Document by which you prove your personality as legal representative or power of attorney signed before two witnesses and ratified signatures before tax authorities or public notary.
*For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address, and powers, subsection C) Powers, of this Annex.
Valid official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address, and powers, subsection A) Official identification, of this Annex.

Under what conditions must I comply?
That you are active status in the RFC.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure. No.

Resolution of the procedure or service
The authority will validate that the declaration is presented on time, that the data is correct, and, if applicable, will consider the obligation fulfilled.

Maximum deadline for the SAT to resolve the procedure or service Immediate procedure.

Maximum deadline for the SAT to request additional information Not applicable.

Maximum deadline to comply with the requested information Not applicable.

What document do I obtain upon completing the procedure or service?
Receipt acknowledgment.

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

136 DIARIO OFICIAL Tuesday, April 25, 2023

ATTENTION CHANNELS

Inquiries and doubts
SAT Brand from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:

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

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

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

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

Email: denuncias@sat.gob.mx

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

Red phones located in SAT offices.

SAT Brand 55 627 22 728 option 8.

Additional Information
The files must be provided on a compact disc or removable memory unit (USB).

Legal Basis
Articles: 18, 19 and 33 of the CFF; 187, fraction IX of the LISR; Rules 2.1.7., and 3.21.2.14. of the RMF.
........................................................................

153/ISR Initial notice of the registration of the members or participants of a foreign legal figure.

Procedure
Service

Description of the procedure or service Amount Present this notice to provide the registration of the members or participants of the foreign legal figure that intends to benefit from the tax incentive established in article 205 of the ISR Law. Free

Payment of rights
Cost:

Who can request the procedure or service? When is it presented?
The administrator of the foreign legal figure or its legal representative in Mexico.
When you intend to apply the incentive referred to in article 205 of the ISR Law.

Where can I submit it? Before the Registry Office of the General Administration of Large Taxpayers, located at Avenida Hidalgo 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C. P. 06300, Mexico City, during a schedule from Monday to Friday from 8:00 to 14:30 hrs.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Go to the Registry Office, mentioned in the section "Where can I submit it?"
Deliver the documentation and information indicated in the section "What requirements must I meet?"
Receive and keep the stamped free-form letter, as a receipt acknowledgment.

What requirements must I meet?

Present a free-form letter addressed to the Central Administration for Planning and Fiscalization Programming for Large Taxpayers containing the list of members or participants of the foreign legal figure in the previous fiscal year.
The instrument in which the creation or the constitutive document of the foreign legal figure in question is recorded.
Valid official documents issued by competent authority where the registration of the foreign legal figure in the public registry or equivalent is recorded, in these documents it must be appreciated that the registration is valid.
Official documents issued by competent authority where it is recorded that the operation of the foreign legal figure as a private capital administrator was authorized, if applicable.

Tuesday, April 25, 2023 DIARIO OFICIAL 137

Documentation issued by a public notary certifying the name, denomination, trade name or equivalent, tax identification number or equivalent, address, and tax residence of all members or participants of the foreign legal figure, as well as the proportion in which they participate in it. This documentation must correspond to the participation in the figure corresponding to the month immediately preceding that in which the notice is presented.
Certificate of residence for tax purposes or, in its case, documentation issued by the competent authority of the country or jurisdiction in question, with which all members or participants and the administrator of the foreign legal figure prove having presented the corresponding ISR declaration for the last fiscal year. In case that at the time of presenting the notice the deadline to present the declaration of the last fiscal year has not expired, the documentation issued by the competent authority of the country or jurisdiction in question with which they prove having presented the ISR declaration of the penultimate fiscal year will be accepted.
Headquarters agreement or constitutive convention, regarding members or participants that have the character of international organizations or pension and retirement funds.
Manifestation in the sense that the members or participants of the foreign legal figure will accumulate the income attributed to them, as well as the provisions applicable to each one for this effect.
Instrument to prove the personality of the legal representative (original and simple copy for comparison) or power of attorney (original and simple copy for comparison) signed before two witnesses and ratified signatures before tax authorities or public notary.
*For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address, and powers, subsection C) Powers, of this Annex. When the representation has been granted abroad, a complete and legible simple copy of the public document issued, which must be presented legalized or apostilled and accompanied, if applicable, by translation into Spanish by an authorized expert.
Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address, and powers, subsection A) Official identification, of this Annex.

Under what conditions must I comply?
Not applicable.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? With the folio number found in the receipt acknowledgment calling the phone 55-58-02-00-00 extensions 41313, 40503, 42383, 41540, 40635, 57872 or 41160. No.

Resolution of the procedure or service
Receipt acknowledgment.

Maximum deadline for the SAT to resolve the procedure or service Not applicable.

Maximum deadline for the SAT to request additional information Not applicable.

Maximum deadline to comply with the requested information Not applicable.

What document do I obtain upon completing the procedure or service?
Receipt acknowledgment of the notice.

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

ATTENTION CHANNELS

Inquiries and doubts
SAT Brand from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:

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

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

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

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

Email: denuncias@sat.gob.mx

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

Red phones located in SAT offices.

SAT Brand 55 627 22 728 option 8.

138 DIARIO OFICIAL Tuesday, April 25, 2023
Additional Information
Information, documentation, and/or evidence found in a language other than Spanish must be presented with its respective translation into Spanish performed by an authorized expert. The receipt will be issued without prejudging whether the information was presented complete, without errors, in a manner different from that indicated for its presentation, to the veracity of the data recorded, nor to compliance within the established deadlines. The tax authorities reserve the power to exercise the verification powers provided for in the CFF, regarding the information presented. Legal Basis
Article 205 LISR; Rule 3.21.6.1. of the RMF.

154/ISR Notice of variations in the registry of the members or participants of a foreign legal figure.

Procedure
Service
Description of the procedure or service Amount Presents this notice to inform about variations regarding the members or participants of the foreign legal figure that presented the notice referred to in item 153/ISR. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?
The administrator of the foreign legal figure or its legal representative in Mexico.
No later than in the month of February of the following calendar year in which the variation occurred with respect to the members or participants of the foreign legal figure in question. Where can I present it? Before the Official Records Office of the General Administration of Large Taxpayers, located at Avenida Hidalgo 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, during hours from Monday to Friday from 8:00 to 14:30 hrs.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?
1. Go to the Official Records Office, mentioned in the section Where can I present it?
2. Deliver the documentation and information indicated in the section What requirements must I meet?
3. Receive and keep the stamped free writing, as a receipt acknowledgment.
What requirements must I meet?
1. Present a free writing addressed to the Central Administration of Planning and Taxation Programming for Large Taxpayers detailing the variation with respect to the members or participants of the foreign legal figure.
2. Supporting documentation of the presentation of the notice referred to in item 153/ISR.
3. Documentation issued by a public notary certifying the name, denomination, corporate name or equivalent, tax identification number or equivalent, domicile and residence for tax purposes of all members or participants of the foreign legal figure, as well as the proportion in which they participate in it. This documentation must correspond to the participation in the figure corresponding immediately after the event that motivated the variation in participation has taken place.
4. Tax residency certificate or, where applicable, documentation issued by the competent authority of the country or jurisdiction in question with which the members or participants of the figure who have varied prove having filed the corresponding ISR declaration for the last fiscal year. In the event that at the time of presenting the notice the deadline to file the declaration for the last fiscal year has not expired, documentation issued by the competent authority of the country or jurisdiction in question with which they prove having filed the ISR declaration for the penultimate fiscal year will be accepted.
5. Headquarters agreement or constituent convention, in the case of variations in participation where members or participants with the status of international organizations or pension and retirement funds are involved.
6. Declaration stating that the new members or participants of the foreign legal figure will accumulate the income attributed to them, as well as the provisions applicable to each one for this effect.
7. Instrument to prove the personality of the legal representative (original and simple copy for comparison) or power of attorney (original and simple copy for comparison) signed before two witnesses and ratified signatures before the tax authorities or public notary.

Tuesday, April 25, 2023 DIARIO OFICIAL 139
*For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of this Annex. When representation has been granted abroad, a complete and legible simple copy of the public document issued, which must be presented legalized or apostilled and accompanied, where applicable, of translation into the Spanish language by an authorized expert.
8. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex.
Under what conditions must I comply?
Not applicable.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? With the folio number found on the receipt acknowledgment calling the phone 55-58-02-00-00 extensions 41313, 40503, 42383, 41540, 40635, 57872 or 41160. No. Resolution of the procedure or service Receipt acknowledgment. Maximum deadline for the SAT to resolve the procedure or service Maximum deadline for the SAT to request additional information Maximum deadline to comply with the requested information Not applicable. Not applicable. Not applicable. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Receipt acknowledgment of the notice. Indefinite.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728 Via Chat: http://chat.sat.gob.mx Personal attention at SAT Offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days. SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information
Information, documentation, and/or evidence found in a language other than Spanish must be presented with its respective translation into Spanish performed by an authorized expert. The receipt will be issued without prejudging whether the information was presented complete, without errors, in a manner different from that indicated for its presentation, to the veracity of the data recorded, nor to compliance within the established deadlines. The tax authorities reserve the power to exercise the verification powers provided for in the CFF, regarding the information presented. Legal Basis
Article 205 LISR; Rule 3.21.6.1. of the RMF.
..........................................................................

140 DIARIO OFICIAL Tuesday, April 25, 2023
160/ISR Designation of the representative of a resident abroad.

Procedure
Service
Description of the procedure or service Amount Presents this notice when you are designated as a representative of a resident abroad, in terms of article 174 of the ISR Law. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?
Residents in Mexico or residents abroad with a permanent establishment in the country who are designated representatives of residents abroad, in terms of article 174 of the ISR Law. Before the deadline to make the payment of the ISR incurred expires, in accordance with the relative and applicable provisions of Title V of the ISR Law. Where can I present it? In person:
Before the Official Records Office of the General Administration of Large Taxpayers located at Avenida Hidalgo 77 Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, with an attention schedule from Monday to Friday from 08:00 to 14:30 hrs. Before the Official Records Office of the General Administration of Hydrocarbons, located at Av. Hidalgo Number 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, with an attention schedule from Monday to Friday from 08:00 to 14:30 hrs.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?
1. Go to the Official Records Office that corresponds to you, mentioned in the section Where can I present it?
2. Deliver the requested documentation in the section What requirements must I meet?
3. Receive the stamped free writing as a receipt acknowledgment.
What requirements must I meet?
Free writing addressed to the Central Administration of Planning and Taxation Programming for Large Taxpayers or to the Central Administration of Planning and Programming of Hydrocarbons, as applicable, signed by the taxpayer or their legal representative accompanied by the following:
1. Document accrediting the granting of representation (simple copy and Original or certified copy for comparison), which must meet the requirements established in article 19 of the CFF, being able to apply, for this effect, the facilities contained in rule 2.1.15. The representative must have powers of dominion and to grant and sign credit titles or their equivalents, in accordance with the applicable norms of the law of the place of granting the act of representation. In the case of the offer of a letter of credit, the powers of representation that are necessary, in accordance with the applicable provisions, for it to be accepted as a guarantee for tax purposes will be attended to.
2. Original or certified copy of the protocolization before a public notary in Mexico of the declaration signed by the designated representative to voluntarily assume joint liability. In the case of corporate representatives, the declaration must be signed by the sole administrator or, where applicable, by all members of the board of directors. When in the bylaws of the corporation the president of the board of directors has conferred the same administration powers as the board itself, the signature of said president will be sufficient to consider the requirement fulfilled. For the purposes of what is stated in this point, the designated representative must accompany a legible copy of the latest update of the bylaws of the corporation in question, from which the powers of the sole administrator, board of directors, or its president can be derived, as applicable. The persons referred to in this paragraph must have e.firma.
3. Documentation of a certain date regarding the realization of the legal situation or fact that gives rise to the incurrence of ISR for the resident abroad, in accordance with the relative and applicable provisions of Title V of the ISR Law, from which the date on which said situation took place or occurred can be appreciated.
4. Working papers regarding the calculation and self-determination of the ISR payable by their represented party, in accordance with the relative and applicable provisions of Title V of the ISR Law.
5. List of assets owned by the resident abroad over which the designated representative can exercise attributions as such, in name and/or on behalf of the former or of the representative themselves, susceptible to seizure and easy realization in terms of the CFF provisions, with which the ISR incurred in terms of Title V of the ISR Law is guaranteed, or alternatively, the original of the letter of credit issued by an authorized credit institution, in accordance with the applicable provisions.
6. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex.

Tuesday, April 25, 2023 DIARIO OFICIAL 141
Under what conditions must I comply?

That the representative has a positive opinion of compliance with tax obligations.
That the status of the designated representative and their tax domicile are found as other than not located.
That the designated representative is active in the RFC at the time of designation and for the five years following the date on which the legal situation or fact that gave rise to the incurrence of ISR for the resident abroad took place or occurred, in accordance with the relative and applicable provisions of Title V of the ISR Law.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Immediate procedure. No. Resolution of the procedure or service Receipt acknowledgment. Maximum deadline for the SAT to resolve the procedure or service Maximum deadline for the SAT to request additional information Maximum deadline to comply with the requested information Immediate procedure. Not applicable. Not applicable. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Receipt acknowledgment. Indefinite.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
Via telephone at 55-58-02-09-07, during hours from Monday to Friday from 9:00 to 14:00 hrs. and from 16:00 to 18:00 hrs.
SAT Complaints and Reports, from anywhere in the country: 55 885 22 222. and for outside the country (+52) 55-88-52-22-22 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal:
https://sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information
The SAT reserves its powers to review the declarations made and the documentation presented as well as to qualify the sufficiency of the easily realizable assets referred to in item 5 of the section What requirements must I meet? of this procedure item, or of the compliance with the requirements applicable to the letter of credit and its verification powers to determine the consequences of not designating a representative before the deadline expires or if such designation does not meet the requirements established in this procedure item, without prejudice to the status of representative of the resident abroad. The assets owned by the representative must correspond to the type of assets indicated in article 155 of the CFF, which sufficiently guarantee the joint liability assumed by the representative. Such guarantee, or the amount of the letter of credit, must comprise at least the ISR determined payable by the resident abroad, without prejudice to the SAT being able to require its expansion up to the deadline established in article 67 of the CFF. In the case of the application of treaties to avoid double taxation in force of which Mexico is a party, the SAT may require expansions to the amount of the letter of credit taking into consideration that the resident abroad may not have the right to the benefits of said treaties. When the representative is a corporation, the amount of the contributions that the resident abroad must pay, for which the designated representative voluntarily assumes joint liability, cannot exceed 10% of the paid-up social capital of the corporation in question and it must not have had a fiscal loss for income tax purposes in the last two regular fiscal years or, where applicable, it must not have exceeded 10% of its paid-up social capital. This requirement will not be applicable when a letter of credit is offered. When the representative is an individual, the amount of the contributions that the resident abroad must pay, for which the designated representative voluntarily assumes joint liability, cannot exceed 10% of their declared income in the immediate previous fiscal year, excluding 75% of the income declared for the purposes of the income tax as business activities or 10% of the capital affected to their business activity, where applicable. This requirement will not be applicable when a letter of credit is offered. Legal Basis Articles: 19, 26, 67 and 155 of the CFF; 174 of the LISR; Rules 1.6., 2.1.15. and 3.18.40. of the RMF.
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142 DIARIO OFICIAL Tuesday, April 25, 2023
163/ISR Notice to continue in the list of institutions authorized to administer personal retirement plans

Procedure
Service
Description of the procedure or service Amount Presents this notice to continue in the list of institutions authorized to administer personal retirement plans. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?
Insurance institutions, credit institutions, brokerage firms, retirement fund administrators, investment fund operating companies and integral distribution companies of investment fund shares that having been included in the list of institutions authorized to administer personal retirement plans, wish to continue in it. Annually, no later than January 31 of the fiscal years following that in which you were included in the list of institutions authorized to administer personal retirement plans. Where can I present it? On the SAT Portal:
https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

Enter the SAT Portal at the link mentioned in the section Where can I present it?
Enter your RFC and Password, followed by Log in.
Choose the options Internet Services / Service or requests / Request.
Fill out the Service Notice form as follows:
In the Service Description section, in the Procedure tab select 163/ISR CONTINUITY PPR; in Directed to: Tax Administration Service; in *Subject: Notices related to continuity in the list of institutions authorized to administer personal retirement plans; in Description: briefly explain what the request being made is about; attach the scanned documents indicated in the section What requirements must I meet?, for this choose Examine, select the digitized document in PDF format and choose Upload.
Press the Send button, your request will be automatically generated with the procedure folio number and you will obtain your receipt acknowledgment.
To follow up on your procedure enter the link mentioned in the section Where can I present it? enter RFC and Password, followed by Log in. Choose the options Internet Services / Service or Requests / Consultation and enter your assigned folio number, followed by Search and you will be able to verify the status of the procedure.
The authority will have a deadline of 3 months to make any information request regarding your request, or to resolve your procedure.
In case of having an information request, you will have a deadline of 10 business days to remedy it and in case that within that deadline you do not comply with any of the requirements, your request will be automatically cancelled, therefore it will be considered not presented.
In accordance with article 37 of the CFF when the tax authority requires you to comply with omitted requirements or provide the necessary elements to resolve the procedure, the 3-month deadline will start running from when the requirement has been fulfilled.
What requirements must I meet?
Present a digitized file containing the following:
Declaration under oath that the authorization to operate and act in the country as an insurance institution, credit institution, brokerage firm, retirement fund administrator, investment fund operating company or integral distribution company of investment fund shares remains in force and if it has suffered or not modifications, which must contain the autograph signature of the person who has representation powers. In the event that the mentioned authorization has suffered modifications, you must provide the supporting documentation that reflects said modification. In the event that the contract containing the conditions governing the establishment of investment accounts or channels with taxpayers from whom contributions are received in terms of article 151, fraction V of the ISR Law has suffered modifications, attach the updated model, identifying with the change control tool the location of the modifications, inside the document. In the event of any change of name, denomination or corporate name, the public deed that supports said change.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 143
A list of the folios of the withholding CFDIs and their complements issued during the previous fiscal year in which you present your notice.
Manifestation, under oath, in which you indicate whether, as of the date you present your notice, you have carried out the administration of personal retirement plans. Instrument to prove the legal representative's authority or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary. *For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of this Annex. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex. What conditions must I meet? Have a Password. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? With the folio number of your request in My portal, as indicated in point 6 of the section What do I have to do to carry out the procedure or service? No. Resolution of the procedure or service The authority will validate the information presented. In case of meeting the requested requirements, you will be kept in the list published on the SAT Portal and in case of not meeting them, you will be removed from the list, as appropriate. Maximum time for the SAT to resolve the procedure or service Maximum time for the SAT to request additional information Maximum time to comply with the requested information 3 months. 3 months. 10 business days. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Receipt of receipt. In your case, if you meet the requirements indicated in the section What requirements must I meet? you will be kept in the list published on the SAT Portal. In your case, if you do not meet the requirements indicated in the section What requirements must I meet? you will be removed from the list published on the SAT Portal. Annual. ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tuqueja-o-denuncia Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.
Additional information
When the notice is not presented in a complete and duly requisitioned manner, the tax authority may require the data, information or documentation referred to in this procedure sheet, resulting in the application of article 18, second to last paragraph of the CFF. Legal basis Articles: 18 and 37 of the CFF; 142, fraction XVIII, 145 and 151, fraction V of the LISR; Rules 3.17.5., 3.17.6., 3.17.7., 3.22.1. and
3.22.3. of the RMF.

144 OFFICIAL GAZETTE Tuesday, April 25, 2023
164/ISR Application for registration in the Registry of institutions that administer the tax incentives of personal savings accounts Procedure Service Description of the procedure or service Amount Submit this application to be registered in the Registry of the institutions that administer the tax incentives of personal savings accounts. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?
Credit institutions regarding deposits in the special personal savings accounts.
Insurance institutions that wish to operate insurance contracts that have as a basis pension plans, related to age, retirement or retirement.
Financial intermediaries, regarding the acquisition of shares of investment funds in debt instruments.
Retirement fund administrators that operate contributions to the long-term savings subaccount of the individual account.
By January 31 at the latest of the immediate fiscal year following that to which the application of the tax incentive corresponds.
Where can I present it? On the SAT Portal:
https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogi n.action INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

Enter the SAT Portal in the link mentioned in the section Where can I present it?
Enter your RFC and Password, followed by Log in.
Choose the options Internet Services / Service or requests / Request.
Fill out the Notice Service form as follows:
In the Service Description section, in the Procedure tab select 164/ISR REGISTRATION ART. 185 LISR; in Directed to: Tax Administration Service; in *Subject: Application for registration in the Registry of the institutions that administer the tax incentives of personal savings accounts; in Description: briefly explain what the request being made is about; attach the scanned documents indicated in the section What requirements must I meet?, for this choose Examine, select the digitized document in format PDF and choose Upload.
Press the Send button, your request will be automatically generated with the attention procedure folio number and
you will obtain your receipt of receipt.
To follow up on your procedure enter the link mentioned in the section Where can I present it? enter RFC
and Password, followed by Log in. Choose the options Internet services / Service or Requests / Consult and enter your assigned folio number, followed by Search and you can verify the status of the procedure.
The authority will have a period of 3 months to make any information request regarding your request, or
well, to resolve your procedure.
In case of having an information request, you will have a period of 10 business days to remedy it and in case of
that in that period you do not meet any of the requirements, your request will be automatically cancelled, so it will be considered not presented.
According to article 37 of the CFF when the tax authority requires you to meet the omitted requirements or
provide the necessary elements to resolve the procedure, the 3-month period will start running from when the requirement has been met.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 145
What requirements must I meet?

Regarding credit institutions that operate deposits in special personal savings accounts,
they must present a digitized file containing the following:
The authorization to operate and act in the country as a credit institution.
Sworn declaration that said authorization is in force, which must contain the autograph signature of the person who has the powers of representation. Model of contract or similar that contains the conditions that govern the establishment of deposits or investments in special personal savings accounts, which must comply with the requirements to which refers article 303 of the Regulations of the ISR Law. Instrument to prove the legal representative's authority or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary. *For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of this Annex. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex.
Regarding insurance institutions that wish to operate insurance contracts that have as a basis
pension plans, related to age, retirement or retirement, they must present a digitized file containing the following:
The authorization to operate and act in the country as an insurance institution.
Sworn declaration that said authorization is in force, which must contain the autograph signature of the person who has the powers of representation. Model of contract or similar that contains the conditions that govern the establishment of payments of premiums of insurance contracts that have as a basis pension plans, related to age, retirement or retirement, which must comply with the requirements referred to in article 185 of the ISR Law and 305 of its Regulations. Instrument to prove the legal representative's authority or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary. *For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of this Annex. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex.
Regarding financial intermediaries, who operate the acquisition of shares of investment funds in
debt instruments, they must present a digitized file containing the following:
The authorization to operate and act in the country as a financial intermediary.
Sworn declaration that said authorization is in force, which must contain the autograph signature of the person who has the powers of representation. Model of contract or similar that contains the conditions that govern the acquisition of shares of funds of investment in debt instruments, which must comply with article 185, fraction I, second paragraph of the ISR Law. Instrument to prove the legal representative's authority or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary. *For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of this Annex. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex.
Regarding retirement fund administrators that operate contributions to the subaccount of long-term savings of
the individual account, they must present a digitized file containing the following:
The authorization to operate and act in the country as a retirement fund administrator.
Sworn declaration that said authorization is in force, which must contain the autograph signature of the person who has the powers of representation. Model of contract or similar that contains the conditions that govern the establishment of contributions to the long-term savings subaccount of the individual account, which must comply with the requirements to which refers article 305 of the Regulations of the ISR Law. Instrument to prove the legal representative's authority or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary. *For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of this Annex. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex.

146 OFFICIAL GAZETTE Tuesday, April 25, 2023
What conditions must I meet?
Have a Password.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? With the folio number of your request in My portal, as indicated in point 6 of the section What do I have to do to carry out the procedure or service? No. Resolution of the procedure or service The authority will value the information presented. In case of meeting the requested requirements you will be included in the Registry of the institutions that administer the tax incentives of personal savings accounts and in case of not meeting the requirements, you will not be included in the referred Registry. Maximum time for the SAT to resolve the procedure or service Maximum time for the SAT to request additional information Maximum time to comply with the requested information 3 months. 3 months. 10 business days. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service? Receipt of receipt. In your case, if you meet the requirements indicated in the section What requirements must I meet? you will be included in the Registry of the institutions that administer the tax incentives of personal savings accounts. In your case, if you do not meet the requirements indicated in the section What requirements must I meet? you will not be included in the Registry of the institutions that administer the tax incentives of personal savings accounts. Annual. ATTENTION CHANNELS Inquiries and doubts Complaints and reports MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tuqueja-o-denuncia Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.
Additional information
When the request is not presented in a complete and duly requisitioned manner, the tax authority may require the data, information or documentation referred to in this procedure sheet, resulting in the application of article 18, second to last paragraph of the CFF. Legal basis Articles: 18, 37 of the CFF; 185 of the LISR; 303, 304, 305 of the RLISR; Rules 3.21.5.1. and 3.21.5.2. of the RMF.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 147
165/ISR Notice to continue registered in the Registry of institutions that administer the tax incentives of personal savings accounts Procedure Service Description of the procedure or service Amount Submit this notice to continue registered in the Registry of the institutions that administer the tax incentives of personal savings accounts. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?
Credit institutions regarding deposits in the special personal savings accounts.
Insurance institutions that wish to operate insurance contracts that have as a basis pension plans, related to age, retirement or retirement.
Financial intermediaries, regarding the acquisition of shares of investment funds in debt instruments.
Retirement fund administrators that operate contributions to the long-term savings subaccount of the individual account.
By January 31 at the latest of the fiscal years following that in which the institution in question has been included in the Registry.
Where can I present it? On the SAT Portal:
https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogi n.action INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

Enter the SAT Portal in the link mentioned in the section Where can I present it?
Enter your RFC and Password, followed by Log in.
Choose the options Internet Services / Service or requests / Request.
Fill out the Notice Service form as follows:
In the Service Description section, in the Procedure tab select 165/ISR CONTINUITY REGISTRATION; in Directed to: Tax Administration Service; in *Subject: Notices related to the continuity in the Registry of the institutions that administer the tax incentives of personal savings accounts; in Description: briefly explain what the request being made is about; attach the scanned documents indicated in the section What requirements must I meet?, for this choose Examine, select the digitized document in format PDF and choose Upload.
Press the Send button, your request will be automatically generated with the attention procedure folio number and
you will obtain your receipt of receipt.
To follow up on your procedure enter the link mentioned in the section Where can I present it? enter RFC
and Password, followed by Log in. Choose the options Internet services / Service or Requests / Consult and enter your assigned folio number, followed by Search and you can verify the status of the procedure.
The authority will have a period of 3 months to make any information request regarding your request, or
well, to resolve your procedure.
In case of having an information request, you will have a period of 10 business days to remedy it and in case of
that in that period you do not meet any of the requirements, your request will be automatically cancelled, so it will be considered not presented.
According to article 37 of the CFF when the tax authority requires you to meet the omitted requirements or
provide the necessary elements to resolve the procedure, the 3-month period will start running from when the requirement has been met.
What requirements must I meet?
Present a digitized file containing the following:
Sworn declaration that the authorization to operate and act in the country as a credit institution, insurance institution, financial intermediary or retirement fund administrator remains in force and if it has suffered or not modifications, which must contain the autograph signature of the person who has the powers of representation. In case that the aforementioned authorization has suffered modifications, you must provide the supporting documentation that reflects said modification. In case that the contract that contains the conditions that govern the establishment of deposits in the accounts special personal savings, payments of premiums of insurance contracts that have as a basis pension plans related to age, retirement or retirement, acquisition of shares of investment funds in debt instruments in terms of article 185 of the ISR Law, or well, the contract that governs the contributions to the long-term savings subaccount of the individual account in terms of article 305 of the Regulations of the ISR Law, has suffered modifications, attach the updated model, identifying with the change control tool the location of the modifications, inside the document.

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In the event of any change of name, denomination, or corporate name, the public deed supporting said change.
A list of the folios of the CFDIs for withholdings and their complements issued during the fiscal year prior to the one in which you present your notice. Declaration, under oath, indicating whether, as of the date you present your notice, you have carried out the administration of the fiscal incentives for personal savings accounts referred to in Articles 185 of the Income Tax Law (ISR) and 305 of its Regulations. Instrument to prove the legal representative's authority or power of attorney signed before two witnesses and ratified signatures before tax authorities or a public notary. *For further reference, consult in Section I. Definitions; point 1.2. Official IDs, proof of address and powers, subsection C) Powers, of this Annex. Official ID, any of those indicated in Section I. Definitions; point 1.2. Official IDs, proof of address and powers, subsection A) Official ID, of this Annex.

What conditions must I meet?
Have a Password (Contraseña).

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? With the folio number of your application in My Portal, as indicated in point 6 of the section "What do I have to do to carry out the procedure or service?" No.

Resolution of the procedure or service
The authority will validate the information presented. If you meet the requested requirements, you will be kept in the Registry of institutions that administer the fiscal incentives for personal savings accounts; if you do not meet the requirements, you will be removed from the said Registry.

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

What is the validity of the procedure or service?
If applicable, if you meet the requirements indicated in the section "What requirements must I meet?", you will be kept in the Registry of institutions that administer the fiscal incentives for personal savings accounts. If applicable, if you do not meet the requirements indicated in the section "What requirements must I meet?", you will be removed from the Registry of institutions that administer the fiscal incentives for personal savings accounts. Annual.

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

Additional information
When the notice is not presented in a complete and properly requisitioned manner, the tax authority may require the data, information, or documentation referred to in this procedure sheet, resulting in the application of Article 18, penultimate paragraph of the Federal Tax Code (CFF).

Legal basis
Articles: 18 and 37 of the CFF; 185 of the LISR; 303, 304 and 305 of the RLISR; Rules 3.21.5.1. and 3.21.5.2. of the RMF.

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Value Added Tax

3/IVA Request for VAT refund for diplomatic missions, international organizations, and executing agencies.

Procedure
Service
Description of the procedure or service Amount Submit your VAT refund request if you are a diplomatic mission, international organization, or executing agency. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented?
Diplomatic missions, international organizations, and executing agencies through their embassy or office.
Monthly.

Where can I present it? Before the Official Records Office of the General Administration of Large Taxpayers located at Avenida Hidalgo No. 77, Module III Ground Floor, Colonia Guerrero, C.P. 06300, Cuauhtémoc Municipality, Mexico City, from Monday to Friday during hours of 8:00 to 14:30 hrs.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

Go to the Official Records Office of the General Administration of Large Taxpayers, as mentioned in the section "Where can I present it?"
Deliver the documentation requested in the section "What requirements must I meet?"
Receive and keep the stamped free-format written document, as a receipt of acknowledgment.
After a period of 40 business days following the date you presented your application, the tax authority will issue the resolution, or within said period will issue a request for information.
In the event that a request for information is issued, to comply with it you will have a period not greater than 30 business days counted from the date on which its notification takes effect.
Once the request(s) have been complied with, the authority will issue the corresponding resolution. If you do not provide the information requested of you, within the stated period, your application will be considered not presented.
The resolution of the procedure will be notified to you through one of the forms established in Article 134 of the CFF.

What requirements must I meet?
Diplomatic missions expenses and gasoline

Refund request form (in duplicate).
Value added tax annex form, which must be accompanied electronically in Excel format on an optical device (removable memory unit).
Fiscal vouchers supporting the expenditures related in the value added tax annex.

Diplomatic missions automobile

Refund request form (in duplicate).
Value added tax annex form.
Fiscal vouchers.
Copy of the circulation card with diplomatic plate.

Diplomatic missions automobile in favor of diplomatic personnel

Refund request form (in duplicate).
Value added tax annex form.
Fiscal vouchers.
Copy of the circulation card with diplomatic plate.
Copy of the diplomatic ID card.

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International organizations expense and gasoline

Refund request form (in duplicate).
Value added tax annex form, which must be accompanied electronically in Excel format on an optical device (removable memory unit).
Fiscal vouchers supporting the expenditures related in the value added tax annex.

International organizations automobile

Refund request form (in duplicate).
Value added tax annex form.
Fiscal vouchers.
Copy of the circulation card with diplomatic plate.

International organizations automobile in favor of foreign personnel of the Office

Refund request form (in duplicate).
Value added tax annex form.
Resolution in terms of Article 34 of the CFF, issued by the Central Administration of Legal Support and International Normativity or the Administrations depending on it attached to the General Administration of Large Taxpayers, which ratifies that in accordance with the constitutive agreement or the headquarters agreement, foreign personnel may request the VAT refund for the acquisition of the automobile, specifying the vehicle data (owner, brand, model, series, and diplomatic plate).
Fiscal vouchers.
Copy of the circulation card with diplomatic plate.
Copy of the diplomatic ID card.

Executing agencies

Refund request form (in duplicate).
Value added tax annex form, which must be accompanied electronically in Excel format on an optical device (removable memory unit).
Fiscal vouchers supporting the expenditures related in the value added tax annex.

What conditions must I meet?
The refund request must be presented monthly through your embassy or office and classified by expenses, gasoline, and automobile.
Electronic invoices must be issued in favor of the international organization, the executing agency, or the diplomatic mission and you must comply with the tax requirements indicated in Articles 29 and 29-A of the current CFF in the period requested. Provide a photocopy of the statement cover page, not older than three months, where the 18-digit standardized bank key and the beneficiary's name are visible.

Diplomatic mission
If it is a diplomatic mission, you must have the confirmation of reciprocity, which must contain, the limits regarding: amount, type of goods or services, beneficiary subjects, retroactivity, and other applicable specifications or limitations, issued by the General Directorate of Protocol of the Secretariat of Foreign Relations, according to rule 4.1.7. of the RMF.

International Organization
In the event that it is an international organization, you must have the resolution issued by the Central Administration of Legal Support and International Normativity or the Administrations depending on it attached to the General Administration of Large Taxpayers, in terms of Article 34 of the CFF, which confirms that, in accordance with the applicable constitutive agreement or headquarters agreement, it may request the VAT refund, based on rule 4.1.8., second paragraph of the RMF.

Executing agency
For executing agencies, you must have the current technical cooperation agreement containing a clause establishing that the contributions made by the contracting country will not be used for the payment of contributions, according to rule 2.3.1. of the RMF.

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Resolution of the procedure or service
Resolution resolving your request.
In the event that the diplomatic mission, executing agency, or international organization does not provide the requested information within the stated period, the refund request will be considered not presented. The official document resolving this procedure will be notified through one of the forms established in Article 134 of the CFF.

Maximum time limit for the SAT to resolve the procedure or service: 40 business days.
Maximum time limit for the SAT to request additional information: 40 business days.
Maximum time limit to comply with the requested information: Within a period not greater than 30 business days counted from the date on which the notification of the respective request takes effect.

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

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

ATTENTION CHANNELS
Inquiries and doubts
MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:
Telephone service: from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
Personal attention at SAT Offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Additional information
The Excel formats for refund request, value added tax annex, and general data sheet that you must present, you can obtain them in the Contents section, as well as more information on the topic, located at the following link https://www.sat.gob.mx/tramites/26174/solicita-tu-devolucion:-mision-diplomatica,-organismos-internacionales-y-ejecutores Before presenting your first refund request, you must enter the general data sheet, by means of a written document addressed to the Central Administration of Taxation for Diverse Large Taxpayers, dependent on the General Administration of Large Taxpayers.

Legal basis
Articles: 18, 19, 34 of the CFF; 3 of the LIVA; 12, 13 of the RLIVA; Vienna Convention on Diplomatic and Consular Relations 1961 and 1963, Constitutive Agreements or Headquarters Agreements, Technical Cooperation Agreements, and Agreement establishing the general provisions for the importation of vehicles in franchise; Rules 2.3.1, 4.1.7., 4.1.8. and 4.1.9. of the RMF.

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Special Tax on Production and Services.

8/IEPS Request for issuance of physical labels and seals for alcoholic beverages to be adhered to in the country of origin or at customs.

Procedure
Service
Description of the procedure or service Amount Request labels or seals to adhere to containers or recipients containing alcoholic beverages.
Free
Payment of rights
Cost: Variable.

Who can request the procedure or service? When is it presented?
Individuals and legal entities registered in the Alcoholic Beverages Taxpayers Registry in the RFC as importers, who require labels and seals for Importation. When you require it.

Where can I present it? On the SAT Portal:
https://www.sat.gob.mx/tramites/69264/ministracion-de-marbetes-y-precintos-de-bebidas-alcoholicas-para-adherirse-en-el-pais-de-origen-o-en-la-aduana

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?

Enter the link in the section "Where can I present it?" and select the START button.
Enter your e.firma and choose the Send button.
Enter and register the Legal Representative's data and select Continue.
Select the tab Country of Origin / Customs and a form appears, which you must fill out as follows:
In Type of request: automatically you will see Labels or Seals for Importation; in Type of numbered form: Labels or Seals; in Type of incidence: automatically you will see Definitive Importation Country of Origin, Definitive Importation Customs, or Definitive Importation Country of Origin or Customs; in Labels to adhere to: Alcoholic Beverages, Table Wines, or Both; in the Quantity field, capture the number of labels or seals you wish to request and the amount you must pay will appear automatically in the corresponding Amount field. In the Payment of rights DPA'S section, capture the following:
Payment Key: Alphanumeric code, detailed in point 1 of the section "What requirements must I meet?"
(You must capture the payment key respecting numbers and uppercase letters, you can add more than one payment key with its corresponding amount to complete the required quantity, the payment keys used in one request, you cannot use them in another). Paid Amount: Amount corresponding to the payment key (Payments will be validated automatically, if everything is correct the labels and seals page will allow you to continue or if it cannot be validated at that moment and the key is valid the system will show the following message: The payment has not been reflected in the SAT systems, the payment will be validated automatically later). Payment Date: Select the calendar icon and choose the date on which the payment was made.
Select the Add Payment button, the data captured in the upper part will be reflected in the lower table; in the field Place where numbered forms are collected, indicate CDMX or Authorized Agency as applicable according to the established regulations; in the option Invoices or proforma and Letter of Credit, add both documents, in a single file in PDF format, for this select the Examine button, choose the corresponding file and press Save. If you made a mistake with the document, you can delete it with the Delete File button, and reload the correct document; in Date of merchandise entry, select from the drop-down calendar the date of entry (the system will show a warning message indicating that the date cannot exceed 120 natural days after the date of delivery of the labels or seals); select Generate request and from the drop-down box choose Accept to confirm the information; to finalize the registration of the request, enter your e.firma and choose the Send button; download the Request Acknowledgment and keep the number of the same. (The labels and seals system will send you an SMS message and an email with the request data to your registered contact means).

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Within a period of 10 business days, wait for the resolution of your procedure through the tax mailbox (as indicated in the section "Resolution of the procedure or service"). The response period will be interrupted when the authority requires you to provide additional information or documentation, which you can remedy within a period of 10 business days, if within the stated period you do not comply with the request, the request for labels and/or seals will be considered withdrawn, and you must present it again.
In the event that your request is resolved favorably, go to the place you selected in your request to collect the numbered forms.

What requirements must I meet?

Have made the payment of rights, products, and revenues DPA to have the payment key (ten-position alphanumeric code) which is visible on the corresponding receipt.
Digitalized file of the commercial invoice (which must comply with the guidelines established in rule 3.1.8. of the General Rules of Foreign Trade) or proforma supporting the merchandise.
Digitalized file of the Letter of credit or proof of payment made for the purchase made from the foreign supplier of the merchandise for which the numbered forms are being requested.

What conditions must I meet?
Be registered in the Alcoholic Beverages Taxpayers Registry as an Importer.
Be registered in the Importers Registry.
Have an active tax mailbox.
Have e.firma and Password.
Positive opinion on compliance with tax obligations.
Not be published in the list referred to in the fourth paragraph of Article 69-B of the CFF.
Not be restricted in the use of the Digital Seal Certificate.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? By entering the following link:
https://www.sat.gob.mx/tramites/69264/ministracion-de-marbetes-y-precintos-de-bebidas-alcoholicas-para-adherirse-en-el-pais-de-origen-o-en-la-aduana Press the START button; Enter your e.firma and choose the Send button; enter and select Request Status; consult your request number; verify the status which can be Authorized, Rejected, or In Process. Enter the link:
https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action Enter your RFC and Password and select Start session Enter the options Internet Services / Tax Guidance / Request and a form will appear. Fill out the form as described below:
In the Service Description section, on the Procedure tab, select the option LABELS / SECURITY CODES; *Subject: Request status; Description: Request status of labels and/or seals request (it is important to specify the number and date of the same); If you wish to attach information related to the service, select the Attach File / Examine button, select the digitalized document in PDF format and choose Load; Press the Send button, the Receipt of receipt is generated which contains the folio of the procedure with which you can follow up on your inquiry, print it or save it. By telephone in MarcaSAT from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728 and ask to be transferred to the labels, seals, and security codes service line. No.

154 DIARIO OFICIAL Tuesday, April 25, 2023
Resolution of the procedure or service
The authority will carry out the assessment of the request through automatic validations in the institutional systems of the SAT regarding the requirements and conditions indicated, and will notify you of the corresponding resolution through the tax mailbox; for this, you must consider the following:
Log in to https://www.sat.gob.mx/personas/iniciar-sesion, enter your e.firma and password; select Send; choose My notifications and download your resolution letter for seal and/or precint requests.

What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
Resolution letter for seal and/or precint requests (authorization or rejection).
In the event of authorization: seals referred to in rule 5.2.6., fraction I of the RMF or, if applicable, precints.
Indefinite.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728 and ask to be transferred to the seal and precint attention line. Via Chat: http://chat.sat.gob.mx Through Mi Portal as indicated in the section How can I follow up on the procedure or service? SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports) Email: denuncias@sat.gob.mx On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional information
If you are not registered in the Alcoholic Beverages Taxpayers Registry in the RFC as an importer, the seal and precint request system on the SAT Portal will show the following error: Error Access denied, you do not meet the conditions to view the requested page. In the event of not meeting any of the required conditions, once you enter your e.firma, the seal and precint system on the SAT Portal will show the error Access denied followed by the detected inconsistency, as follows:
When there is an inconsistency in the Alcoholic Beverages Taxpayers Registry in the RFC, the system will not allow you to enter the request and will show the following message: The entry to the seal system cannot be processed because there is an inconsistency in the registration of the Alcoholic Beverages Taxpayers Registry. Please contact MarcaSAT 55 627 22 728, so you will only see the Request Status option and you can also carry out the Registration of use of seals obtained, used, destroyed and unusable. If you do not have your tax mailbox enabled, the system will indicate the following: It is necessary to enter contact means in the following URL: https://aplicacionesc.mat.sat.gob.mx/BuzonTributario.Presentacion/DatosContrib.aspx If you are not up to date regarding your tax obligations, the system will not allow you to make the request and will show you the message: The entry to the seal system cannot be processed because there is an inconsistency in the compliance opinion. Please contact MarcaSAT 55 627 22 728. When you do not have the necessary roles in the importers registry, the system will show you the following message: The entry of this type of request in the seal system cannot be processed because you are not registered in the importers registry. Please contact MarcaSAT 55 627 22 728. In case you fall under any of the previously mentioned situations, contact the attention channels indicated in the Inquiries and doubts section. The only payments that can be used more than once are those resulting from rejected requests.

Tuesday, April 25, 2023 DIARIO OFICIAL 155
The documents indicated in the section Requirements with numbers 2, 3 and 4 must be attached to the request in a single PDF file.
Taxpayers who import alcoholic beverages for the first time cannot request import seals or precints to adhere in the country of origin or at customs in quantities greater than 10,000 numbered forms and cannot enter more than three requests per month, during the following twelve months. For seal requests under this modality, the authority will verify through the Electronic Seal Format (FEM) on the SAT Portal the proof of import of the merchandise for which the seals were requested. The report of use of seals requested to adhere in the country of origin or customs must be carried out with customs forms key A1, therefore, the merchandise for which the numbered forms were requested cannot be extracted from a place other than the country of origin or customs, as applicable. In the case of precints to carry out the proof of import, you must send the customs forms with key A1 corresponding to the request by doing the following:
Log in to the link:
https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action capture your RFC and Password; Log in / Internet Services / Fiscal Orientation / Request through the label "SEALS/SECURITY CODES; fill out the form (it is necessary that you specify the number of the precint request) and attach the customs forms. The seals and/or precints authorized under this modality can only be used for bottles containing the alcoholic beverages specified in the invoices or proformas presented at the time of entering the seal and/or precint request, for no reason can they be used to adhere to bottles of alcoholic beverages other than those specified in the documentation supporting the request. The seals and precints requested under this modality have a validity of 120 days from the day following their delivery. The authority may reject your seal and/or precint request in the event of non-compliance with some of the established requirements and conditions. The authority may require you to provide additional information to verify the correct use of seals and precints delivered previously. The cost of the seal or precint indicated in the LFD in articles 53-K, fraction I and 53-L, will be updated according to what is indicated in Annex 19 of the RMF. The letter of credit indicated in number 3 of the requirements section of this sheet can be replaced when the commercial invoice issued by the foreign supplier of alcoholic beverages, used by the taxpayer to request seals or precints, establishes the payment conditions for the goods indicated in the aforementioned invoice. To obtain seals under this modality, it is necessary that, at the time of making the request for them, at least 50% of the seals delivered previously have been used. Legal basis Articles: 69-B of the CFF; 19, fractions V and XV, 26, 26-A of the LIEPS; 53-K, 53-L of the LFD; Rules 2.1.37., 5.1.7., 5.3.1., 5.2.6., 5.2.7., 5.2.8. and Annex 19 of the RMF.
..................................................
48/IEPS Request for folios for printing electronic seals.
Procedure
Service
Description of the procedure or service Amount Submit this procedure to request folios for the printing of electronic seals.
Free
Payment of rights
Cost: Variable
Who can request the procedure or service? When is it submitted?
Taxpayers who have previously fulfilled the procedure sheets 46/IEPS and 47/IEPS of this Annex.
When you need it.
Where can I submit it? On the SAT Portal:
https://www.sat.gob.mx/tramites/04689/solicitud-de-folios-electronicos-para-impression-digital-de-marbetes

156 DIARIO OFICIAL Tuesday, April 25, 2023
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?
1. Log in to the link in the section Where can I submit it?
2. Select the START button.
3. Enter your e.firma and choose the Send button.
4. Enter and register the data of the Legal Representative and select Continue.
5. Select the Electronic Seal tab and the system will show you the message: This option can be used by taxpayers who meet the conditions and requirements indicated by the rule, choose the Accept button, a form will appear that you must fill out as follows: Choose in the field Electronic Seal Requests for Import or National Electronic Seals; in the option Brand, choose from the drop-down list the brand for which you are going to request the folios for the printing of electronic seals; in Request Type, Numbered form Type and Incident Type the system will show you the options automatically (You cannot modify them); in Seals to adhere to: Alcoholic Beverages, Table Wines or Both; in the Quantity field capture the number of electronic seals you wish to request and it will appear automatically; in the corresponding Amount field the amount you must pay.
In the Rights Payment DPA'S section capture the following:
Payment key: Alphanumeric code, detailed in point 1 of the section What requirements must I meet?
(You must capture the payment key respecting numbers and uppercase letters, you can add more than one payment key with its corresponding amount to complete the required quantity, the payment keys you use in a request, you cannot use them in another). Paid amount: Amount corresponding to the payment key (Payments will be validated automatically, if everything is correct the seal and precint page will allow you to continue or if it cannot be validated at that moment and the key is valid, the system will show the following message: The payment has not been reflected in the SAT systems, the payment will be validated automatically later). Payment date: Select the calendar icon and choose the date on which the payment was made.
6. Select the Add Payment button, the data captured in the upper part will be reflected in the lower table.
7. Press the Generate Request button and from the pop-up box choose Accept to confirm the information; enter your e.firma and choose the Send button; download the Request Acknowledgement and keep the request number. (Likewise, the seal and precint system will send you a message SMS and an email with the request data to your registered contact means).
8. Within a period of 3 business days wait for the response through the tax mailbox (as indicated in the section Resolution of the procedure or service). The response period will be interrupted when the authority within a period of 3 business days, requests you for additional information or documentation which you can remedy within a period of 10 business days, if within the indicated period you do not comply with the requirement, the electronic seal request will be considered withdrawn, and you will have to present it again.
What requirements must I meet?
1. Have made the payment of rights, products and revenues (DPA) to have the payment key (ten-position alphanumeric code) which is visible in the corresponding receipt.
2. For the case of alcoholic beverage distributors who contract totally or partially the manufacture, production or bottling of alcoholic beverages through a contract or agreement with individuals or legal entities, they must also attach the digitized file containing the corresponding information according to what is indicated below:
Regarding owners of the tequila brand, certified copy before a Notary Public of the Contract or Agreement of Co-responsibility according to NOM-006-SCFI-2005, named "Alcoholic Beverages-Tequila-Specifications", as well as the Registration Certificate of said Contract or Agreement before the Mexican Institute of Industrial Property of the Ministry of Economy, in accordance with article 308 of the Federal Law for the Protection of Industrial Property. Regarding owners of the Mezcal brand, certified copy before a Notary Public of the Contract or Agreement of Co-responsibility according to NOM-070-SCFI-2016, named "Alcoholic Beverages-Mezcal-Specifications", as well as the Registration Certificate of said Contract or Agreement before the Mexican Institute of Industrial Property of the Ministry of Economy, in accordance with article 308 of the Federal Law for the Protection of Industrial Property. Regarding taxpayers other than owners of the tequila and mezcal brand, certified copy before a Notary Public of the contract or agreement in which it is established that they will carry out the manufacture, production or bottling of alcoholic beverages, as well as the Registration Certificate before the Mexican Institute of Industrial Property of the Ministry of Economy, in accordance with article 239 of the Federal Law for the Protection of Industrial Property.

Tuesday, April 25, 2023 DIARIO OFICIAL 157
What conditions must I meet?
Be registered in the Alcoholic Beverages Taxpayers Registry in the RFC as Producer, Distributor and/or Importer.
Be registered in the importers registry (only applicable to taxpayers requesting electronic import seals).
Have e.firma and Password.
Positive compliance opinion of tax obligations.
Not be published in the list referred to in the fourth paragraph of article 69-B of the CFF.
Have an active tax mailbox.
Not be restricted in the use of the Digital Seal Certificate.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? By entering the following link:
https://www.sat.gob.mx/tramites/04689/solicitud-de-folios-electronicos-para-impresion-digital-de-marbetes Press the START button; Capture your e.firma and choose the Send button; enter and select Request Status; consult your request number; verify the status which can be Authorized, Rejected or In Process. Log in to the link https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action Capture your RFC and Password: select the Login button. Enter the options / Internet Services / Fiscal Orientation / Request and a form will appear. Fill out the form as described below:
In the Service Description section, in the Procedure tab select the option SEALS/SECURITY CODES; *Subject: Request status; Description: Request status of electronic folios for digital printing of seals is important to specify the number and date of the same; If you wish to attach information related to the service, select the Attach File/Examine button, select the digitized document in PDF format and choose Load; Press the Send button, the Receipt Acknowledgement is generated which contains the procedure folio with which you can follow up on your consultation, print it or save it. By phone at MarcaSAT from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728 and ask to be transferred to the seal, precint and security code attention line. No.

158 DIARIO OFICIAL Tuesday, April 25, 2023
Resolution of the procedure or service
The authority will carry out the assessment of the request through automatic validations of the requirements and conditions indicated in the institutional systems of the SAT and will inform you of the corresponding resolution through the tax mailbox for which you must consider the following: Log in to https://www.sat.gob.mx/personas/iniciar-sesion capture your e.firma and select Send; choose My notifications and download your resolution letter for seal requests. In the event that your request is resolved favorably, download the folios for the printing of electronic seals, for this do the following:
Log in to the link in the section Where can I submit it?; capture your e.firma and select Send; choose the Request Status tab; consult your request number; verify that it is Authorized; choose the hyperlink, capture your e.firma again to download the folios; once downloaded verify that the status of your request has been modified to Downloaded; observe the hyperlink of the files in the ZIP folder and you will find the .csv files with the folios with encrypted URL (each file will contain a maximum of 90,000 folios), likewise, the keys to open the .csv files with the authorized folios for the printing of electronic seals that you previously downloaded will be sent to your registered contact means in the tax mailbox.

What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
Resolution letter for electronic seal requests (authorization or rejection).
In the event of authorization: electronic folios authorized for the printing of seals referred to in rule 5.2.6., fraction II of the RMF.
Indefinite.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728 and ask to be transferred to the seal, precint and security code attention line. Via Chat: http://chat.sat.gob.mx Through Mi Portal as indicated in the section How can I follow up on the procedure or service? SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports). Email: denuncias@sat.gob.mx On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional information
If you are not registered in the Alcoholic Beverages Taxpayers Registry in the RFC, the seal and precint request system on the SAT Portal will show you the following error: Error Access denied, you do not meet the conditions to view the requested page. In the event of not meeting any of the required conditions, once you capture your e.firma, the seal and precint system on the SAT Portal will show the error Access denied followed by the detected inconsistency, as follows:
When there is an inconsistency in the Alcoholic Beverages Taxpayers Registry in the RFC, the system will not allow you to enter the request and will show you the following message: The entry to the seal system cannot be processed because there is an inconsistency in the registration of the Alcoholic Beverages Taxpayers Registry. Please contact MarcaSAT 55 627 22 728, so you will only see the Request Status option and you can also carry out the Registration of use of seals obtained, used, destroyed and unusable.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 159
If your tax mailbox is not enabled, the system will indicate the following: It is necessary to enter contact means at the following URL: https://aplicacionesc.mat.sat.gob.mx/BuzonTributario.Presentacion/DatosContrib.aspx If you are not up to date regarding your tax obligations, the system will not allow you to make the request and will show you the message: The entry into the tax stamp system cannot be processed because there is an inconsistency in the compliance opinion. Please contact MarcaSAT 55 627 22 728. When you do not have the necessary roles in the importer registry, the system will show you the following message: The entry of this type of request in the tax stamp system cannot be processed because you are not registered in the importer registry. Please contact MarcaSAT 55 627 22 728. In case you find yourself in any of the previously mentioned situations, contact the attention channels indicated in the Inquiries and doubts section. The only payments that can be used more than once are those resulting from rejected requests. When you capture the payment key in the system and it is not yet registered in the payment system, it will show the following message: Error, The payment has not been reflected in the SAT systems, the payment will be validated automatically later, which means that the payment key will be validated subsequently. The maximum amount that can be requested under this modality will be up to 10,000,000 folios for the printing of electronic tax stamps per request. The authority will verify through the Electronic Tax Stamp Format (FEM) on the SAT Portal the information that proves that at least 60% of the folios for the printing of tax stamps have been used. The remaining 40% must be verified by the taxpayer in the immediate subsequent request, complying with the terms of this paragraph. The aforementioned must be complied with and will be verified by the authority for products of the same category or family in their different presentations. In the case of importation, the declaration of use of tax stamps that is presented in the Electronic Tax Stamp Format (FEM) through the SAT Portal must be supported by import declarations with key A1 or G1 as applicable. Successively, what is stated in the preceding paragraphs will apply when taxpayers again request folios for the printing of electronic tax stamps. The authority may reject the request for electronic tax stamps due to non-compliance with some of the established requirements and conditions. The authority may require you to provide additional information to verify the correct use of electronic tax stamps delivered previously. The cost of the electronic tax stamp indicated in the LFD in article 53-K, fraction II, will be updated in accordance with Annex 19 of the RMF. The folios for the printing of electronic tax stamps will have a validity of 9 months counted from the day following the notification of their authorization. The labels or counter-labels to which the electronic
tax stamp has been printed incorrectly must be destroyed, and the folios of the tax stamp must be reported as cancelled through the Electronic Tax Stamp Format (FEM) on the SAT Portal. Legal Basis Articles: 69-B of the CFF; 19, fractions V and XV, 26 and 26-A of the LIEPS; 53-K and 53-L of the LFD; Rules 2.1.37., 5.1.7., 5.2.6., 5.2.43., 5.3.1. and Annex 19 of the RMF. Sincerely. Mexico City, April 13, 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.

160 OFFICIAL GAZETTE Tuesday, April 25, 2023
THIRD MODIFICATION TO ANNEX 3 OF THE 2022 FISCAL MISCELLANEOUS RESOLUTION.
NON-BINDING CRITERIA OF THE FISCAL PROVISIONS
FIRST. ...........................................................................................................................................................
Content
SECTIONS:
A. CFF Criteria
1/CFF/NV to ................................................................................................................................................
3/CFF/NV ....................................................................................................................................................
B. Income Tax Law Criteria
1/ISR/NV to ................................................................................................................................................
47/ISR/NV ...................................................................................................................................................
48/ISR/NV Amounts granted to workers from pension plans. They do not have the treatment of exempt income for the worker, nor are contributions to said plans a deduction for the employer, when they constitute amounts that form part of the salary subject to the payment of ISR.
C. VAT Law Criteria
1/IVA/NV to ................................................................................................................................................
11/IVA/NV ..................................................................................................................................................
D. IEPS Law Criteria
1/IEPS/NV to ..............................................................................................................................................
5/IEPS/NV ..................................................................................................................................................
E. General Import and Export Taxes Law Criteria
1/LIGIE/NV ................................................................................................................................................
F. LISH Criteria
1/LISH/NV to ..............................................................................................................................................
2/LISH/NV ..................................................................................................................................................
G. LIF Criteria
1/LIF/NV ....................................................................................................................................................
H. LFD Criteria
1/LFD/NV to ..............................................................................................................................................
6/LFD/NV ..................................................................................................................................................
A. CFF Criteria
.................................................................................................................................................................
B. Income Tax Law Criteria
.................................................................................................................................................................
48/ISR/NV Amounts granted to workers from pension plans. They do not have the treatment of exempt income for the worker, nor are contributions to said plans a deduction for the employer, when they constitute amounts that form part of the salary subject to the payment of ISR.
Article 90, first paragraph of the Income Tax Law, establishes that resident natural persons in Mexico are obligated to pay ISR on the income they obtain in cash, in goods, accrued, in credit, in services, or of any other type.
Additionally, article 94, first paragraph of said Law, indicates that income from the provision of a subordinate personal service, such as salaries and other benefits derived from a labor relationship, including workers' participation in company profits and benefits received as a consequence of the termination of the labor relationship, are considered income.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 161
Likewise, article 93, first paragraph, fractions IV and V of the Income Tax Law, provides that ISR will not be paid on income from retirements, pensions, retirement benefits, as well as life annuities or other forms of retirement, from the sub-account of the retirement insurance or the retirement sub-account, disability in old age and old age, provided for in the Social Security Law and those from the individual account of the savings system for retirement, provided for in the Law of the Institute of Social Security and Services for State Workers, in cases of disability, incapacity, disability, old age, retirement or death, with the limitation indicated in said fraction IV, for the excess the respective tax will be paid and that, to apply said exemption, the total of the pensions paid to the worker must be considered, regardless of who pays them. For its part, from articles 54 of the Law of the Institute of Social Security and Services for State Workers and 190 of the Social Security Law, it is clear that the worker can acquire the right to enjoy a pension from a plan established by their employer or derived from collective bargaining, which has been authorized and registered by the CONSAR. Regarding the above, articles 87 of the Law of the Institute of Social Security and Services for State Workers and 157 of the Social Security Law, establish that to be able to enjoy a pension for disability in old age, it is necessary that the insured meet the requirements established in said laws, among others, that the insured is deprived of remunerated work from the age of sixty. Under this context, it has been detected that some taxpayers hire companies, firms, or advisors who administer pension or retirement funds, which do not comply with legal schemes, with the purpose of granting economic benefits to active workers, who maintain a labor relationship with the employer who makes contributions to the fund, which are given as a pension, with various concepts such as social welfare plan, multiple benefits plan, subsistence or survival plan, amounts for social purposes, etc.; however, it has been detected that such conduct contains elements that are not in line with the nature of pension income, such as: minimum retirement age of 18 years or minimum retirement seniority less than five years; frequency of weekly, decennial, bi-weekly or semi-monthly payments, among other elements. Therefore, it is evident that the tax treatment of exemption for income in the concept of pensions, applies only with respect to those resources that are delivered to workers who meet the requirements to obtain a pension in accordance with the provisions in social security matters; therefore, when such income is obtained as a result of a labor relationship, which is delivered to active workers, permanently and ordinarily, it is unquestionable that they constitute accumulative income for the worker in terms of Chapter I of Title IV of the Income Tax Law. On the other hand, in
accordance with article 7, fifth paragraph of the Income Tax Law, social security is considered, the expenditures made that have the object of satisfying present or future contingencies or needs, as well as granting benefits in favor of workers, aimed at their physical, social, economic or cultural improvement, which allows them to improve their quality of life and that of their family; likewise, article 93, first paragraph, fractions VIII and IX of the same Law, establishes as exempt income obtained in the concept of social security. Regarding the above, said article 93, penultimate and last paragraphs, considers as social security, among other concepts, the pensions that are granted in accordance with the laws, and always that the requirements established in article 27, fractions XI and XXI of said order are met. In that sense, it has also been detected that some taxpayers who hire such pension schemes, use the figure of social security to make payments to active workers in the concept of supposed pensions derived from private plans, however, these are not pensions that have been granted in accordance with the provisions in social security matters, therefore, they do not fit into the figure of social security provided for in article 93, penultimate and last paragraphs of said Law. Therefore, the tax treatment of exemption for income in the concept of social security, considering them as pensions, applies only to those that are granted in accordance with the provisions in social security matters, that is, those that come from pension plans that comply with all the requirements that the legislation that provides for them marks and that also meet the requirements established in article 27, fractions XI and XXI of the Income Tax Law; therefore, when the income that workers receive do not meet the above, they cannot be considered as exempt income for the worker, but rather, they are income obtained as a result of a labor relationship, which is delivered to active workers permanently and ordinarily, therefore, it is unquestionable that they constitute accumulative income for the worker in terms of Chapter I of Title IV of the Income Tax Law. Now, with respect to the deductions of moral person employers, article 25, first paragraph, fraction X of the Income Tax Law, provides as a deduction, the contributions made for the creation or increase of reserves for pension or retirement funds of personnel, complementary to those established by the Social Security Law, with the limitation indicated in said fraction. Likewise, in accordance with article 27, fraction XI, in relation to article 7, fifth paragraph of the Income Tax Law, for the deduction of social security expenses in the concept of pensions to proceed, it must be a matter of expenses that comply with the legal definition of social security, which as already explained, does not happen in the analyzed case. In that context, it has been detected that the contractors of the pension schemes, make
contributions to create or increase those funds, making the deduction of said expenditures for ISR purposes and, if applicable, carrying out the crediting of the VAT that is transferred to them by said fund administration companies for the services rendered; however, the pension plans corresponding to said funds have not been granted in accordance with the provisions in social security matters. Consequently, it is evident that the deduction of contributions made for the creation or increase of reserves for pension or retirement funds of personnel, or the deduction of social security expenses, applies only to pensions that are granted in accordance with the laws of the matter, and that also meet the requirements established in fractions XI and XXI of article 27 of the Income Tax Law, or to those concepts that do configure the definition of social security, respectively; therefore, if said expenditures do not meet the requirements previously mentioned, they will not qualify as authorized deductions and, secondarily, in their case, the VAT that has been transferred to them by the fund administration companies for the services to constitute them, cannot be considered as creditable. Therefore, it is considered that the following carry out an improper tax practice:
I. Those who deliver amounts to active workers, simulating that it is a matter of payments in the concept of retirements, pensions, retirement benefits, as well as life annuities or other forms of retirement, regardless of the name with which they are designated, that are associated with a remuneration scheme throughout their working life, with the purpose of not considering them as part of the worker's salary and giving them the treatment of exempt income for the payment of ISR.
II. Those who have the obligation to make the withholding and payment of the corresponding ISR for the amounts they deliver in terms of the previous fraction and do not do so.
III. Those who make the deduction of payments made in the concept of contributions for the creation or increase of reserves for pension or retirement funds of personnel, in terms of fraction I of this criterion.
IV. Those who make the deduction of expenditures to determine ISR and the crediting of VAT, which corresponds to the service paid for the contracting of the scheme to companies, firms, or advisors, through which the practices referred to in fraction I of this criterion are implemented.
V. Those who receive payments in terms of fraction I of this criterion and do not pay the corresponding ISR on said income.
VI. Those who advise, counsel, provide services or participate in the realization or implementation of any of the previous practices.
.................................................................................................................................................................
SECOND. ....................................................................................................................................................
Sincerely.
Mexico City, April 13, 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.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 163
ANNEX 9 OF THE 2023 FISCAL MISCELLANEOUS RESOLUTION.
Table referred to in rule 3.15.1. of the 2023 Fiscal Miscellaneous Resolution, for the option of updating deductibles indicated in article 121 of the Income Tax Law.
Table
When the elapsed time is: The corresponding factor will be:
Up to 1 year 1.00
More than 1 year up to 2 years 1.08
More than 2 years up to 3 years 1.16
More than 3 years up to 4 years 1.20
More than 4 years up to 5 years 1.23
More than 5 years up to 6 years 1.29
More than 6 years up to 7 years 1.36
More than 7 years up to 8 years 1.42
More than 8 years up to 9 years 1.46
More than 9 years up to 10 years 1.51
More than 10 years up to 11 years 1.57
More than 11 years up to 12 years 1.63
More than 12 years up to 13 years 1.69
More than 13 years up to 14 years 1.76
More than 14 years up to 15 years 1.83
More than 15 years up to 16 years 1.95
More than 16 years up to 17 years 2.02
More than 17 years up to 18 years 2.10
More than 18 years up to 19 years 2.18
More than 19 years up to 20 years 2.28
More than 20 years up to 21 years 2.38
More than 21 years up to 22 years 2.50
More than 22 years up to 23 years 2.62
More than 23 years up to 24 years 2.83
More than 24 years up to 25 years 3.15
More than 25 years up to 26 years 3.74
More than 26 years up to 27 years 4.32
More than 27 years up to 28 years 5.46
More than 28 years up to 29 years 8.28
More than 29 years up to 30 years 9.13
More than 30 years up to 31 years 9.81
More than 31 years up to 32 years 10.92
More than 32 years up to 33 years 12.88
More than 33 years up to 34 years 16.38
More than 34 years up to 35 years 20.06
More than 35 years up to 36 years 26.99
More than 36 years up to 37 years 74.71
More than 37 years up to 38 years 152.66
More than 38 years up to 39 years 253.30
More than 39 years up to 40 years 407.18
More than 40 years up to 41 years 706.03
More than 41 years up to 42 years 1,482.97
More than 42 years up to 43 years 1,940.65
More than 43 years up to 44 years 2,480.14
More than 44 years up to 45 years 3,014.77
More than 45 years up to 46 years 3,547.71
More than 46 years up to 47 years 4,240.73

164 OFFICIAL GAZETTE Tuesday, April 25, 2023
More than 47 years up to 48 years 5,460.65
More than 48 years up to 49 years 6,117.25
More than 49 years up to 50 years 7,213.38
More than 50 years up to 51 years 8,938.61
More than 51 years up to 52 years 9,530.03
More than 52 years up to 53 years 9,948.94
More than 53 years up to 54 years 10,439.42
More than 54 years up to 55 years 10,982.12
More than 55 years up to 56 years 11,226.08
More than 56 years up to 57 years 11,378.34
More than 57 years up to 58 years 11,733.05
More than 58 years up to 59 years 11,849.76
More than 59 years up to 60 years 12,323.83
More than 60 years up to 61 years 12,541.08
More than 61 years up to 62 years 12,849.17
More than 62 years up to 63 years 12,756.68
More than 63 years up to 64 years 13,444.72
More than 64 years up to 65 years 13,496.15
More than 65 years up to 66 years 13,816.61
More than 66 years up to 67 years 14,779.12
More than 67 years up to 68 years 14,879.78
More than 68 years up to 69 years 16,406.46
More than 69 years up to 70 years 19,223.66
More than 70 years up to 71 years 19,641.99
More than 71 years up to 72 years 18,971.08
More than 72 years up to 73 years 22,080.90
More than 73 years up to 74 years 26,486.66
More than 74 years up to 75 years 29,219.06
More than 75 years up to 76 years 32,317.24
More than 76 years up to 77 years 34,850.71
More than 77 years up to 78 years 37,002.85
More than 78 years up to 79 years 43,593.69
More than 79 years up to 80 years 49,146.27
More than 80 years up to 81 years 63,590.02
More than 81 years up to 82 years 80,129.13
More than 82 years up to 83 years 89,226.76
More than 83 years up to 84 years 95,628.68
More than 84 years up to 85 years 98,156.31
More than 85 years up to 86 years 96,924.22
More than 86 years up to 87 years 103,447.97
More than 87 years up to 88 years 127,268.23
More than 88 years up to 89 years 135,752.77
More than 89 years up to 90 years 135,752.77
More than 90 years up to 91 years 143,485.53
More than 91 years up to 92 years 154,370.64
More than 92 years up to 93 years 144,830.88
More than 93 years 128,145.29
Sincerely.
Mexico City, April 13, 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.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 165

FIRST MODIFICATION TO ANNEX 14 OF THE MISCELLANEOUS FISCAL RESOLUTION FOR 2023.
LIST OF AUTHORIZED CIVIL ORGANIZATIONS AND TRUSTS TO RECEIVE DEDUCTIBLE DONATIONS FOR INCOME TAX PURPOSES.

The information included in this list is an integral part of Annex 14 published in the Official Gazette of the Federation on January 11, 2023, and comprises information generated from December 10, 2022, to March 9, 2023.

CONTENTS

Authorizations.
A. Assistance civil organizations and trusts.
B. Educational civil organizations and trusts.
C. Civil organizations and trusts for scientific or technological research.
D. Cultural civil organizations and trusts.
E. Scholarship-granting civil organizations and trusts.
F. Ecological civil organizations and trusts.
G. Civil organizations and trusts for the reproduction of species in protection and endangered with extinction.
H. Civil organizations and trusts providing economic support to authorized donees.
I. Civil organizations and trusts for public works or services.
J. Civil organizations and trusts owning private libraries with access to the general public.
K. Civil organizations and trusts owning private museums with access to the general public.
L. Social development civil organizations and trusts.
Authorizations to receive donations from Foreign Entities.
M. Civil organizations and trusts authorized to receive deductible donations under the terms of the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed by the Government of the United Mexican States and the Government of the United States of America.
Authorizations valid in 2022.
Revocations.
Cancellations.
Updates.
6.1. Changes of Category.
6.2. Changes of Name.
Rectifications.
7.1. Fiscal Year 2021.
7.2. Authorized organizations that were included in numeral 9 of the publication of Annex 14 of the Miscellaneous Fiscal Resolution for 2023 dated January 11, 2023.
7.3. Fiscal Year 2019.
7.4. Fiscal Year 2020.
7.5. Correction of Data (Tax ID, corporate name, and object) of the publication of Annex 14 of the Miscellaneous Fiscal Resolution for 2023 dated January 11, 2023.
Compliance with Judgments, Revocation Appeals, and Precautionary Measures.
Authorizations that lose validity due to non-compliance with the obligation to file the Information Declaration to guarantee the transparency of assets, as well as the use and destination of received donations and activities intended to influence legislation, corresponding to the 2021 fiscal year.

166 OFFICIAL GAZETTE Tuesday, April 25, 2023

10. Authorizations that lose validity due to non-compliance with the obligation to file the Annual Declaration of Income and Expenses, corresponding to the 2021 fiscal year.

11. Organizations that filed a Notice of Suspension of Activities according to form 16/ISR Notices for the update of the registry and directory of authorized donees to receive deductible donations contained in Annex 1-A.

12. Organizations that filed a Notice of Cancellation with the Federal Taxpayer Registry.

13. Organizations that filed a Notice of Extinction, dissolution, or liquidation according to form 16/ISR Notices for the update of the registry and directory of authorized donees to receive deductible donations contained in Annex 1-A.

1. Authorizations.
A. Assistance civil organizations and trusts (Article 79, fraction VI of the Income Tax Law).

RFC Corporate Name
(…)
ACT2112012D8 Acción Comunitaria para tu Ciudad A.C.
ACC220815AS8 Acción Contra el Cáncer -ACCA- A.C.
ADE210127BC1 Adelitas de Delicias A.C.
HHE140130FK7 All Hands and Hearts México A.C.
AVS221011196 Amigos con Vocación y Servicio Social A.C.
AMU0812165J2 Amos 5:24 mil en uno A.C.
ATN2205038K8 Anuar Taboada Nasser A.C.
ASE190413AV0 ASEREPO A.C.
ATA180122U51 Atención Terapéutica de Audición Habla Lenguaje y Aprendizaje A.C.
AME211217KS9 Autistas de México A.C.
BYC220222BM6 Border Youth Collective A.C.
CAC2201279C6 Cadena de Amor Contra el Cáncer Infantil A.C.
CBG161214V44 Caminando al Bienestar de la Gente A.C.
CAM2210245C6 Casa de Amor A.C.
CHN201008AC2 Casa Hogar Nuestra Señora de los Angeles A.C.
CKA220819BF2 Casa Kaab A.C.
CRR190417614 Casa Recuperacion Rosita A.C.
CAS220603RAA Centro de Atención Social Marista A.C.
CTV220825K3A Centro Terapéutico Veintiuno x Tres A.C.
CNC941123LF4 Ciudad de los Niños de Ciudad Hidalgo I.A.P CLM210416PWA Club de Leones Monterrey Chepevera A.C.
CDH000222KQ7 Comité de Derechos Humanos de Comalcalco A.C.
CVP780801BL5 Comité Voluntario Pro Ciudad de los Niños A.C.
CMA101210QLA Comunidad de los Martínes A.C.
CLA1110034G9 Creando Lazos de Amor A.C.
CRE130909186 Creteac A.C.
CPA1101067MA Cuidados Paliativos A.C.
CTA200124GC0 El Consejo te Acompaña A.C.
EPO180810HQ3 Empoderamiento de los Pueblos Originarios A.C.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 167
EAS220707193 Escuadrón de Ayuda Social Cajeme A.C.
ERE201126KG0 Evolucion y Reencuentro A.C.
FFR220105TE3 Familia Fortaleza y Reinserción A.C.
FAE001130NF7 Familiares y Amigos de los Enfermos Psiquiátricos A.C.
FRE180518A59 Familias y Retos Extraordinarios A.C.
FED210720VC1 Fuentes de Esperanza desde el Corazon A.C.
FMN210308CV0 Fuerza Memo Nunca Pierdas la Fe A.C.
FTC220428JJ3 Fundación 3 Campanadas A.C.
FAA1806157M8 Fundación Aasalud A.C.
FAP1205099KA Fundación Apruevas A.C.
FBB2111166L3 Fundación Bajando Bendiciones A.C.
FBO221007697 Fundación Borraz I.A.P.
FCC2104199A5 Fundación Cambio de Conciencia Mundial I.B.P FCA0911179J2 Fundación Camino a Damasco A.C.
FCR220804IG8 Fundación Cassava Roots A.C.
FCE180122L23 Fundación Contigo es Posible A.C.
FDA2104262G8 Fundación Dagda A.C.
FEV1201257JA Fundación de Equinoterapia Verasur A.C.
FES2009031S4 Fundación Esquizofrenia A.C.
FFD220914CMA Fundacion Forjando Diamantes A.C.
FIE170714C70 Fundacion Indigena del Estado de Chiapas A.C.
FIO170721HI3 Fundación Ios Offices A.C.
FKJ210728RN9 Fundación K.B.M. Juntos hasta Encontrarte A.C.
FQB020308CG8 Fundación Queretana Bebé Avance A.C.
FRV150128IXA Fundación Rancho Viejo A.C.
FRG041223M91 Fundación Rotaria de Guerrero A.C.
FTB220503RF7 Fundación Todas Brillamos A.C.
FTO210226NE9 Fundación Tomza A.C
FVR060220NR8 Fundación Vidal Rodríguez Gtz. y Sucesores A.C.
FVS190816BT8 Fundación Vivir sin Depresión A.C.
FYL210521MQ6 Fundación Ylidi A.C.
FML210430M50 Fundes México Latam A.C.
GRK220407H96 GA RE KARIGA A.C.
GDA2110289X3 Ganar Dando A.C.
GSU140731EG7 Generacion Sustentable A.C.
GMU140213F61 Gpo de Mujeres una Gota de Esperanza A.C.
GAA220620H92 Grupo de Apoyo mi Angelito Estrella Gamae A.C.
HAB180227RU3 Hablaré A.B.P.
HSM051104V32 Hogar Santa Maria de Jesús Sacramentado A.C.
ILA2110226K7 ILAYES A.C.
IAE030709HW0 Innovación y Apoyo Educativo A.C.
ICD1404295X2 Instituto de Cooperación para el Desarrollo con Igualdad A.C.

168 OFFICIAL GAZETTE Tuesday, April 25, 2023
JFM1907313F1 Javier Francisco Maynez A.C.
JED220114H14 Juntos por la Educación I.A.P.
KUP180201GL6 KUPARISA A.C.
FEA090923NS9 La Fe la Esperanza y el Amor Nacen de una Mujer A.C.
LLA221101CQ5 LAAA Laboratorio de Arte, Arquitectura y Arqueología Fundación A.C.
LTI1411127I8 Levantate Tijuana A.C.
LER1811225I9 Lupus Ery A.C.
LCJ171207FGA Luz en mi Ciudad Juárez A.C.
MFU220606F48 Mensajera de Fuego A.C.
NFE2105144G5 Nido de Felicidad A.C.
NXN220711294 Niño x Niño A.C.
OMA2210318X1 Otoch Malix Animal Care A.C.
PHJ2209307D0 Parques Huertos y Jardines A.C
PSI201007S5A Pasión por Servir Iguala Guerrero A.C.
AFJ220823N8A Por Amor a las Familias Jimenenses A.C.
JUV120302E19 Por la Juventud A.C.
PIC120626K77 Proyecto Impacto Consultores A.C.
PFU210607TI1 Pueblos Fuertes A.C.
RBI150612UB0 Reencuentro por el Bienestar Social A.C.
RES220929FF4 Resurgires A.C.
SIM2206133N8 Salud Integral México Valle de Bravo A.C.
SAL060424J72 Swift Altenheim A.C.
TMT220806AC8 Tu Mano con tu Mano A.C.
TMS2012105C9 Tu Mente Sana Especialistas de la Salud Mental A.C.
UAU160127S37 Un Ángel por un Ángel A.C.
UBC220621SN9 Una Balanza en el Camino A.C.
UNI210930DG0 Unidiverso A.C.
UFF2204013M4 Uniendo Familias Fuertes A.C.
VIV221011RY8 Vicaum Inspiración para la Vida A.C.
VFM170508CR5 Vida y Familia de Michoacán A.C.
VDN17032488A Voz y Dignidad por los Nuestros SLP A.C.
YSA9012114C9 Yashalum de Santiago Apóstol A.C.

B. Educational civil organizations and trusts (Article 79, fraction X of the Income Tax Law).

RFC Corporate Name
(…)
CTM6305078SA Colegio Teresa Martin de Cuautla Morelos A.C.
CER871104560 Comunidad Educativa las Rosas A.C.
FES160205SL8 Filantrópica y Educativa del Sur de Tabasco A.C.
FUI200930KF5 Fundación Universitaria ISEP A.C.
IPS940222771 Instituto Portacelli S.C.
ITN210215NR7 Instituto Toon Naatik A.C.
PCS6302239F2 Promotora de Cultura y Servicio Social A.C.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 169

C. Civil organizations and trusts for scientific or technological research (Article 79, fraction XI of the Income Tax Law).

RFC Corporate Name
(…)
CIA820316TI4 Centro de Investigación en Alimentación y Desarrollo A.C.

D. Cultural civil organizations and trusts (Article 79, fraction XII of the Income Tax Law).

RFC Corporate Name
(…)
CTV200818AK4 Cultura 322 A.C.
AVE170317516 Del Arte Vengo A.C
FFA2207274U8 Faz a Faz A.C.
FKO2108285J9 Fundación Koch A.C.
GEY220426325 GEYMC A.C.
MLF170228UM4 Mexi Log Fest A.C.
MTM220808271 Museo de Telecomunicaciones, MUTEL A.C SFI220808A53 SL Folklore Infantil A.C.
HCA130527AE2 Sociedad Hijos de Calimaya A.C.

E. Scholarship-granting civil organizations and trusts (Articles 79, fraction XVII and 83 of the Income Tax Law).

RFC Corporate Name
(…)
BIB220819NL0 Become Impulso a Becarios A.C.
CBB210630C77 Club de Basquet Bol Barracudas de Quintana Roo A.C.
FCB2112231M6 Fundación Concepción Bueno Zirón A.C.
FII221124NS4 Fundación Inspira para Inventar A.C FSL2212233A4 Fundación SLGC A.C.
IID220413ET8 Instituto de Investigación y Desarrollo para el Bienestar Social A.C.
SED220504LY5 Subvención Educultural A.C.

F. Ecological civil organizations and trusts (Article 79, fraction XIX of the Income Tax Law).

RFC Corporate Name
(…)
ENG210121E21 Engenera A.C.
EAC181005NS5 Estrategias de Adaptación al Cambio Climático A.C.
NDF220627HH0 Nuestro Derecho al Futuro A.C.
PPR1807234U3 Paisajes y Personas Resilientes Pares A.C.
SSO2111265A1 Sea Souls A.C.
SSU1810053I3 Senda Sustentable A.C.
SAT1905099S3 The Sustainability Atelier A.C.
VTE050815GJ6 Vivero de Tebanca A.C.

170 OFFICIAL GAZETTE Tuesday, April 25, 2023

H. Civil organizations and trusts providing economic support to authorized donees (Article 82, penultimate paragraph of the Income Tax Law)

RFC Corporate Name
(…)
AMC531230ES0 Asociación Mexicana de Cultura Superior A.C.
FMV830707KN1 Fundación Maíz Velarde I.B.P.
RAC210323SWA Red de Acceso a la Cooperación Internacional en México A.C.
MEM180420NI0 Sociedad Mexicana para el Estudio de Movimientos Anormales A.C.

I. Civil organizations and trusts for public works or services (Article 36, second paragraph of the Regulations of the Income Tax Law).

RFC Corporate Name
(…)
SCS210622175 La Tarea Nunca Acaba A.C.
PSM191119R6A Proyecto Salvavidas Mx A.C.

L. Social development civil organizations and trusts (Article 79, fraction XXV of the Income Tax Law).

RFC Corporate Name
(…)
ALT1901161C1 Altoparlante A.C.
CCA1802089E5 CAIDS, Centro de Atención Integral a la Diversidad Sexual A.C.
CED130301NXA CEDAVO A.C.
CJP080818M35 Centro de Justicia para la Paz y el Desarrollo A.C.
FGU200120MU0 Fundación Generación Unicornio A.C.
GEO221202S66 Geocomunes A.C.
RMB950114M97 Red de Mujeres del Bajío A.C.
RFE1607217J4 Rescate Fénix A.C.
STE100611QZ1 Salvemos Temaca A.C.
TCI160205M79 Taller Ciudad A.C.

Authorizations to receive donations from Foreign Entities.
M. Civil organizations and trusts authorized to receive deductible donations under the terms of the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed by the Government of the United Mexican States and the Government of the United States of America (Article 82 of the current Income Tax Law, previously Article 70-B of the Income Tax Law valid until December 31, 2001, and rule 3.10.7. of the MFR).

RFC Corporate Name Object
(…)
ACT2112012D8 Acción Comunitaria para tu Ciudad A.C. Assistance ACC220815AS8 Acción Contra el Cáncer -ACCA- A.C. Assistance ADE210127BC1 Adelitas de Delicias A.C. Assistance

Tuesday, April 25, 2023 OFFICIAL GAZETTE 171
SMH981209N83 Al Servicio de mis Hermanos A.B.P. Assistance AIJ8212098T5 Aldeas Infantiles SOS México I.A.P. Assistance HHE140130FK7 All Hands and Hearts México A.C. Assistance AVS221011196 Amigos con Vocación y Servicio Social A.C. Assistance AMU0812165J2 Amos 5:24 mil en uno A.C. Assistance AML970826675 Ana María Landa y yermo A.C. Assistance ACU710617MK9 Antonio Curiel A.C. Education ATN2205038K8 Anuar Taboada Nasser A.C. Assistance AAC180608NR3 Arcis Academia A.C. Education ASE190413AV0 ASEREPO A.C. Assistance AAP790509HGA Asilo de Ancianos de la Purísima Concepción de Tecomán I.A.P. Assistance AIR680313LYA Asilo de Irapuato A.C. Education ACI850502IN3 Asociación Cultural Internacional A.C. Education AJN040119SQ5 Asociación para Jovenes y Niños con Dones Especiales A.C. Assistance VFM0102158G2 Asociación Vida y Familia de Yucatán I.A.P. Assistance ATA180122U51 Atención Terapéutica de Audición Habla Lenguaje y Aprendizaje A.C. Assistance AME211217KS9 Autistas de México A.C. Assistance BYC220222BM6 Border Youth Collective A.C. Assistance CBG161214V44 Caminando al Bienestar de la Gente A.C. Assistance CAM751224G71 Camyn A.C. Assistance CPH030611GNA Caridad y Promoción Humana A.C. Assistance CDI0708103H0 Carita de Dios A.C. Assistance CAM2210245C6 Casa de Amor A.C. Assistance CHL661220BT8 Casa Hogar de la Luz A.C. Assistance CHR990125UH0 Casa Hogar el Refugio de Monterrey A.B.P. Assistance CHN201008AC2 Casa Hogar Nuestra Señora de los Angeles A.C. Assistance CHS921028BP9 Casa Hogar Santa Teresita I.A.P. Assistance CHD061004MB9 Casa Hogar y Dispensario San José A.C. Assistance CKA220819BF2 Casa Kaab A.C. Assistance CRR190417614 Casa Recuperacion Rosita A.C. Assistance CED130301NXA CEDAVO A.C. Social development CAS220603RAA Centro de Atención Social Marista A.C. Assistance CAA100929BU6 Centro de Atención y Asesoría para la Familia A.C. Assistance CCC910904Q99 Centro de Comunicacion Cristiana de Bienes I.A.P Assistance CEE140815N5A Centro de Educación Especial Creciendo Juntos A.C. Assistance CES080910236 Centro de Estudios Sobre la Enseñanza y el Aprendizaje del Derecho A.C. Scientific or technological research CIA160602AY9 Centro de Integración para Adictos y Alcohólicos en Recuperación Chihuahua A.C. Assistance CNS060918QS6 Centro de Negocios Sustentables A.C. Ecological CRA181122NG5 Centro de Reflexion y Accion Laboral A.C. Social development CEM640222JS2 Centro Educativo Margarita A.C. Education CES980508AR2 Centro Educativo San Carlos A.C. Education

172 OFFICIAL GAZETTE Tuesday, April 25, 2023
CMD970526214 Centro Maguen David A.C. Assistance CMA181220L52 Centro Mexicano Alzheimer A.C. Assistance CMY020215QF5 Centro Multicultural Yermo y Parres A.C. Education CTV220825K3A Centro Terapéutico Veintiuno x Tres A.C. Assistance CNC941123LF4 Ciudad de los Niños de Ciudad Hidalgo I.A.P Assistance CLT650224RL5 Clínica y Laboratorio Teresita A.C. Assistance CLM210416PWA Club de Leones Monterrey Chepevera A.C. Assistance CAP800925AG8 Colegio Antonio Plancarte A.C. Education CCM8512168M5 Colegio Casa Montessori de Cd. Juárez A.C. Education CET710727673 Colegio Eton A.C. Education CHM7707079W6 Colegio Hidalgo de Michoacán A.C. Education CJM930925J5A Colegio José Ma. Morelos A.C. Education CJM811019995 Colegio José Mora y del Río A.C. Education CJS6212055I3 Colegio José Salvador A.C. Education CLA621003U49 Colegio Lasalle A.C. Education CRP1307154C2 Colegio Rehilete de la Paz BCS A.C. Education CDH000222KQ7 Comité de Derechos Humanos de Comalcalco A.C. Assistance CSM921023JW6 Comite de Salubridad de Mixcoac I.A.P. Assistance CVP780801BL5 Comité Voluntario Pro Ciudad de los Niños A.C. Assistance CMA101210QLA Comunidad de los Martínes A.C. Assistance CES040330573 Comunidad Educativa Semper Maior A.C. Education CON1107127P1 CONCIEO A.C. Assistance CSG591205A91 Conde de Sierra Gorda A.C. Assistance CIM900525IEA Conservation International México A.C. Ecological CED190730JT2 Corporativo por la Educación y el Desarrollo Social A.C. Assistance CLA1110034G9 Creando Lazos de Amor A.C. Assistance CRE130909186 Creteac A.C. Assistance CAN0401307KA Cuidando Angeles A.C. Assistance DAT060626Q40 D.O.N.A.R. Asociación de Transplantes A.C. Assistance ANR140304MF4 DEAA Defensa Ambiental A.C. Ecological AVE170317516 Del Arte Vengo A.C Cultural DCO850625QL0 Desarrollo de la Comunidad A.C. Assistance DBA210421PP4 Día de las Buenas Acciones Aguascalientes A.C. Assistance DCO190527GR4 Diálogo y Colaboración A.C. Social development DON130517C45 Don-arte A.C. Cultural EME771103MR1 ECCA de México A.C. Social development EIC930313NS9 Educación Integral para el Campo A.C. Assistance EMR1909051SA EIRA Movimiento Rosa A.C. Assistance CTA200124GC0 El Consejo te Acompaña A.C. Assistance REC060209L47 El Roble Expansión Cultural A.C. Cultural EPO180810HQ3 Empoderamiento de los Pueblos Originarios A.C. Assistance EPG950228PB5 Enfermeras Prácticas Gratuitas a Domicilio de Querétaro I.A.P Assistance ENG210121E21 Engenera A.C. Ecological EAS220707193 Escuadrón de Ayuda Social Cajeme A.C. Assistance

Tuesday, April 25, 2023 OFFICIAL GAZETTE 173
EMC920713IM0 Escuela Martín de Coruña A.C. Education EPS730430IU7 Escuela Preparatoria la Salle A.C. Education ELI110714JM2 Esferas de Libertad A.C. Assistance EAC181005NS5 Estrategias de Adaptación al Cambio Climático A.C. Ecological ERE201126KG0 Evolucion y Reencuentro A.C. Assistance FFR220105TE3 Familia Fortaleza y Reinserción A.C. Assistance FAE001130NF7 Familiares y Amigos de los Enfermos Psiquiátricos A.C. Assistance FRE180518A59 Familias y Retos Extraordinarios A.C. Assistance FFA2207274U8 Faz a Faz A.C. Cultural FCP850102C81 Fomento Cultural Plancarte A.C. Education FCE730815VC8 Fomento Cultural y Educativo A.C. Assistance FEC8508193Y6 Fomento Educativo y Cultural A.B.P. Assistance FPS9106205Z4 Fomento Prevocacional Severiano Martínez A.B.P. Assistance FIM980115CM7 Formación Integral de Monterrey A.B.P. Assistance FET8902096T1 Formación y Educación Tlacotepec A.C. Education FED210720VC1 Fuentes de Esperanza desde el Corazon A.C. Assistance FMN210308CV0 Fuerza Memo Nunca Pierdas la Fe A.C. Assistance FTC220428JJ3 Fundación 3 Campanadas A.C. Assistance FAA1806157M8 Fundación Aasalud A.C. Assistance FAP1205099KA Fundación Apruevas A.C. Assistance FBB2111166L3 Fundación Bajando Bendiciones A.C. Assistance FBO221007697 Fundación Borraz I.A.P. Assistance FCC2104199A5 Fundación Cambio de Conciencia Mundial I.B.P Assistance FCA0911179J2 Fundación Camino a Damasco A.C. Assistance FCR220804IG8 Fundación Cassava Roots A.C. Assistance FCE180122L23 Fundación Contigo es Posible A.C. Assistance FCM030319594 Fundación Cultural Muró A. C. Cultural FDA2104262G8 Fundación Dagda A.C. Assistance FDB080304LZ8 Fundación DB A.C. Assistance FAB070502DY5 Fundación de Altruismo Bet-El A.C. Cultural FDJ010330C4A Fundación Don Juan Navarrete y Guerrero I.A.P. Assistance FES2009031S4 Fundación Esquizofrenia A.C. Assistance FFD220914CMA Fundacion Forjando Diamantes A.C. Assistance FIE170714C70 Fundacion Indigena del Estado de Chiapas A.C. Assistance FIO170721HI3 Fundación Ios Offices A.C. Assistance FKJ210728RN9 Fundación K.B.M. Juntos hasta Encontrarte A.C. Assistance FAC1909118Q9 Fundación los Álamos Café A.C Scholarship FMV830707KN1 Fundación Maíz Velarde I.B.P. Economic support for authorized donees FMP170119VE9 Fundación mis Primeros Pasos VII A.C. Assistance FSI980729PK7 Fundación para el Servicio I.A.P. Assistance FAT160811C35 Fundación para la Atención y Traslado del Paciente Crítico A.C. Assistance FPE2204258C9 Fundación P-E-Recovery I.A.P. Assistance FPE140225LQ0 Fundación Profesora Eva Rodríguez de Camou A.C. Assistance

174 OFFICIAL GAZETTE Tuesday, April 25, 2023
FQB020308CG8 Fundación Queretana Bebé Avance A.C. Assistance FRD1907237E7 Fundación Rafael Dondé I.A.P. Assistance FRV150128IXA Fundación Rancho Viejo A.C. Assistance FRG041223M91 Fundación Rotaria de Guerrero A.C. Assistance FSI050513NJA Fundación San Ignacio de Loyola A.C. Economic support for authorized donees FSK1503186G8 Fundación Smurfit Kappa México A.C. Assistance FTB220503RF7 Fundación Todas Brillamos A.C. Assistance FTO210226NE9 Fundación Tomza A.C Assistance FDK020111AIA Fundación Tsuru I.A.P. Assistance FVB0903043X3 Fundación Ver Bien para Aprender Mejor A.C. Assistance FML210430M50 Fundes México Latam A.C. Assistance GRK220407H96 GA RE KARIGA A.C. Assistance GDA2110289X3 Ganar Dando A.C. Assistance GEY220426325 GEYMC A.C. Cultural GMU140213F61 Gpo de Mujeres una Gota de Esperanza A.C. Assistance GME920514V69 Greenpeace México A.C. Ecological GAP0309081J5 Grupo de Apoyo a Pacientes Traumatizados y Ortopédicos A.C. Assistance GAA220620H92 Grupo de Apoyo mi Angelito Estrella Gamae A.C. Assistance GAN220412KX9 Grupo de Atención al Niño Sinaloense A.C. Assistance HBS020717N76 Hogar Buen Suceso A.B.P. Assistance ILA2110226K7 ILAYES A.C. Assistance INA111219N70 INANA A.C. Ecological ICD140729P43 Incidencia Civil para el Desarrollo A.C. Assistance ITM091211D6A Inclúyeme en tu Mundo A.C. Assistance IAE030709HW0 Innovación y Apoyo Educativo A.C. Assistance IAC950824744 Institución Ana Cristina Juárez Diez Marina I.A.P. Assistance IBP9801052K3 Instituto Blas Pascal A.C. Education IAA080804RA5 Instituto de Atención a la Familia A.C. Economic support for authorized donees ICD1404295X2 Instituto de Cooperación para el Desarrollo con Igualdad A.C. Assistance IDH920701HG7 Instituto de Derechos Humanos de Indigentes y Migrantes A.C. Assistance IEA161110FQ8 Instituto Educativo Avi Ezri A.C. Assistance ILG7407249T4 Instituto Lasalle de Guanajuato A.C. Education IPQ630409R85 Instituto Plancarte de Querétaro A.C. Education ISM140523BB2 Instituto Synergos México A.C. Social development ITN210215NR7 Instituto Toon Naatik A.C. Education IUS1311064U2 Instituto Universitario del Sureste A.C. Education JED220114H14 Juntos por la Educación I.A.P. Assistance KUP180201GL6 KUPARISA A.C. Assistance CCL130920MS0 La Casa Clu A.C. Scholarship DPR0205224K1 La Divina Providencia A.B.P. Assistance FEA090923NS9 La Fe la Esperanza y el Amor Nacen de una Mujer A.C. Assistance

Tuesday, April 25, 2023 OFFICIAL GAZETTE 175
LTI1411127I8 Levantate Tijuana A.C. Social Assistance LER1811225I9 Lupus Ery A.C. Social Assistance LCJ171207FGA Luz en mi Ciudad Juárez A.C. Social Assistance MFU220606F48 Mensajera de Fuego A.C. Social Assistance MLF170228UM4 Mexi Log Fest A.C. Cultural MRE9907128K9 Monte Reina A.B.P. Social Assistance MTM220808271 Museo de Telecomunicaciones, MUTEL A.C Cultural NFE2105144G5 Nido de Felicidad A.C. Social Assistance NXN220711294 Niño x Niño A.C. Social Assistance NDF220627HH0 Nuestro Derecho al Futuro A.C. Ecological NNI9111146M0 Nuestros Niños I.A.P. Social Assistance OSA901126GC8 Obra Social Auxilio I.A.P. Social Assistance OSS0010105IA Obra Social Sembradores de Amistad A.B.P. Social Assistance OMA2210318X1 Otoch Malix Animal Care A.C. Social Assistance PPA990524181 Padre Pio Asistencia Social A.C. Social Assistance PPR1807234U3 Paisajes y Personas Resilientes Pares A.C. Ecological PAB091020QV7 Para Abrir Oportunidades A.B.P. Social Assistance PHJ2209307D0 Parques Huertos y Jardines A.C Social Assistance PBC690617KI6 Patronato Baja California del Hospital Colonia Independencia A.C. Social Assistance PAS8501093N6 Patronato de Apoyo Social A.C. Social Assistance PPN7902157G6 Patronato Pro-Hogar del Niño de Irapuato A.C. Social Assistance PIN890426T56 Perfeccionamiento Integral A.C. Educational AFJ220823N8A Por Amor a las Familias Jimenenses A.C. Social Assistance JUV120302E19 Por la Juventud A.C. Social Assistance PME960725BP2 Prasad de México A.C. Social Assistance PJM801202N82 Protección de la Joven María Suárez Molina A.C. Social Assistance PIC120626K77 Proyecto Impacto Consultores A.C. Social Assistance PST870616B1A Proyecto Salesiano Tijuana A.C. Social Assistance PFU210607TI1 Pueblos Fuertes A.C. Social Assistance RMB950114M97 Red de Mujeres del Bajío A.C. Social Development RBI150612UB0 Reencuentro por el Bienestar Social A.C. Social Assistance RCB170511CX9 Registro de Cáncer de BCS A.C. Social Assistance RFA170913194 Renuevo Familiar A.C. Social Assistance RFE1607217J4 Rescate Fénix A.C. Social Development RES220929FF4 Resurgires A.C. Social Assistance STE100611QZ1 Salvemos Temaca A.C. Social Development SBI180612MV4 SCQ Bienhechores A.C. Social Assistance SSO2111265A1 Sea Souls A.C. Ecological SVL9705129M8 Sembradores de Vida y Libertad A.B.P. Social Assistance SSS080512C11 Servicios de Salud San Antonio de Padua A.C. Social Assistance SBP3501169Q4 Sociedad de Beneficencia Privada la Fraternidad I.A.P. Social Assistance HCA130527AE2 Sociedad Hijos de Calimaya A.C. Cultural SED220504LY5 Subvención Educultural A.C. Scholarship Granting SJU080410AZ8 Superación Juvenil A.B.P. Social Assistance

176 OFFICIAL GAZETTE Tuesday, April 25, 2023
SAL060424J72 Swift Altenheim A.C. Social Assistance SAT1905099S3 The Sustainability Atelier A.C. Ecological TSC170911R47 Todos Somos Comunidad I.A.P. Social Assistance TMT220806AC8 Tu Mano con tu Mano A.C. Social Assistance TMS2012105C9 Tu Mente Sana Especialistas de la Salud Mental A.C. Social Assistance UAU160127S37 Un Ángel por un Ángel A.C. Social Assistance UBC220621SN9 Una Balanza en el Camino A.C. Social Assistance UMI0303312P3 Unidos por Mina A.B.P. Social Assistance UYM0004073C8 Universidad YMCA A.C. Educational VIV221011RY8 Vicaum Inspiración para la Vida A.C. Social Assistance VFM170508CR5 Vida y Familia de Michoacán A.C. Social Assistance VMP011017NF4 Villa Mornese Promoción Integral de la Jóven Chiapaneca A.C. Social Assistance VTE050815GJ6 Vivero de Tebanca A.C. Ecological YSA9012114C9 Yashalum de Santiago Apóstol A.C. Social Assistance YER960304D97 Yermo A.C. Educational

Valid authorizations in 2022.
A. Civil organizations and charitable trusts (Article 79, Section VI of the Income Tax Law).
RFC Social Name
(...)
ATN2205038K8 Anuar Taboada Nasser A.C.
ASE190413AV0 ASEREPO A.C.
CAM2210245C6 Casa de Amor A.C.
CHN201008AC2 Casa Hogar Nuestra Señora de los Angeles A.C.
CRR190417614 Casa Recuperacion Rosita A.C.
CNC941123LF4 Ciudad de los Niños de Ciudad Hidalgo I.A.P CLM210416PWA Club de Leones Monterrey Chepevera A.C.
CVP780801BL5 Comité Voluntario Pro Ciudad de los Niños A.C.
CLA1110034G9 Creando Lazos de Amor A.C.
CRE130909186 Creteac A.C.
CPA1101067MA Cuidados Paliativos A.C.
CTA200124GC0 El Consejo te Acompaña A.C.
FAE001130NF7 Familiares y Amigos de los Enfermos Psiquiátricos A.C.
FTC220428JJ3 Fundación 3 Campanadas A.C.
FCC2104199A5 Fundación Cambio de Conciencia Mundial I.B.P FDA2104262G8 Fundación Dagda A.C.
FEV1201257JA Fundación de Equinoterapia Verasur A.C.
FKJ210728RN9 Fundación K.B.M. Juntos hasta Encontrarte A.C.
FML210430M50 Fundes México Latam A.C.
GDA2110289X3 Ganar Dando A.C.
GSU140731EG7 Generacion Sustentable A.C.
GMU140213F61 Gpo de Mujeres una Gota de Esperanza A.C.
HAB180227RU3 Hablaré A.B.P.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 177
HSM051104V32 Hogar Santa Maria de Jesús Sacramentado A.C.
ICD1404295X2 Instituto de Cooperación para el Desarrollo con Igualdad A.C.
JED220114H14 Juntos por la Educación I.A.P.
KUP180201GL6 KUPARISA A.C.
FEA090923NS9 La Fe la Esperanza y el Amor Nacen de una Mujer A.C.
LTI1411127I8 Levantate Tijuana A.C.
LCJ171207FGA Luz en mi Ciudad Juárez A.C.
MFU220606F48 Mensajera de Fuego A.C.
NFE2105144G5 Nido de Felicidad A.C.
PSI201007S5A Pasión por Servir Iguala Guerrero A.C.
PIC120626K77 Proyecto Impacto Consultores A.C.
RBI150612UB0 Reencuentro por el Bienestar Social A.C.
SAL060424J72 Swift Altenheim A.C.
UAU160127S37 Un Ángel por un Ángel A.C.

B. Civil organizations and educational trusts (Article 79, Section X of the Income Tax Law).
RFC Social Name
(...)
CER871104560 Comunidad Educativa las Rosas A.C.
FES160205SL8 Filantrópica y Educativa del Sur de Tabasco A.C.
FUI200930KF5 Fundación Universitaria ISEP A.C.
ITN210215NR7 Instituto Toon Naatik A.C.
PCS6302239F2 Promotora de Cultura y Servicio Social A.C.

C. Civil organizations and trusts for scientific or technological research (Article 79, Section XI of the Income Tax Law).
RFC Social Name
(...)
CIA820316TI4 Centro de Investigación en Alimentación y Desarrollo A.C.

D. Civil organizations and cultural trusts (Article 79, Section XII of the Income Tax Law).
RFC Social Name
(...)
CTV200818AK4 Cultura 322 A.C.
FFA2207274U8 Faz a Faz A.C.
MTM220808271 Museo de Telecomunicaciones, MUTEL A.C

178 OFFICIAL GAZETTE Tuesday, April 25, 2023
E. Civil organizations and scholarship-granting trusts (Articles 79, Section XVII and 83 of the Income Tax Law).
RFC Social Name
(...)
BIB220819NL0 Become Impulso a Becarios A.C.
CBB210630C77 Club de Basquet Bol Barracudas de Quintana Roo A.C.
IID220413ET8 Instituto de Investigación y Desarrollo para el Bienestar Social A.C.
SED220504LY5 Subvención Educultural A.C.

F. Civil organizations and ecological trusts (Article 79, Section XIX of the Income Tax Law).
RFC Social Name
(...)
EAC181005NS5 Estrategias de Adaptación al Cambio Climático A.C.
VTE050815GJ6 Vivero de Tebanca A.C.

H. Civil organizations and trusts of authorized donees providing economic support (Article 82, penultimate paragraph of the Income Tax Law).
RFC Social Name
(...)
AMC531230ES0 Asociación Mexicana de Cultura Superior A.C.
RAC210323SWA Red de Acceso a la Cooperación Internacional en México A.C.

L. Civil organizations and trusts for social development (Article 79, Section XXV of the Income Tax Law).
RFC Social Name
(...)
CCA1802089E5 CAIDS, Centro de Atención Integral a la Diversidad Sexual A.C.
FGU200120MU0 Fundación Generación Unicornio A.C.

M. Civil organizations and trusts authorized to receive deductible donations under the terms of the Convention to Avoid Double Taxation and Prevent Fiscal Evasion with respect to Taxes on Income, signed by the Government of the United Mexican States and the Government of the United States of America (Article 82 of the current Income Tax Law, previously Article 70-B of the Income Tax Law in effect until December 31, 2001 and rule 3.10.7. of the GFR). RFC Social Name Object (...) SMH981209N83 Al Servicio de mis Hermanos A.B.P. Social Assistance ASE190413AV0 ASEREPO A.C. Social Assistance CAM2210245C6 Casa de Amor A.C. Social Assistance CHS921028BP9 Casa Hogar Santa Teresita I.A.P. Social Assistance

Tuesday, April 25, 2023 OFFICIAL GAZETTE 179
CRR190417614 Casa Recuperacion Rosita A.C. Social Assistance CRA181122NG5 Centro de Reflexion y Accion Laboral A.C. Social Development CLM210416PWA Club de Leones Monterrey Chepevera A.C. Social Assistance CJM811019995 Colegio José Mora y del Río A.C. Educational CVP780801BL5 Comité Voluntario Pro Ciudad de los Niños A.C. Social Assistance DON130517C45 Don-arte A.C. Cultural EIC930313NS9 Educación Integral para el Campo A.C. Social Assistance REC060209L47 El Roble Expansión Cultural A.C. Cultural EPG950228PB5 Enfermeras Prácticas Gratuitas a Domicilio de Querétaro I.A.P Social Assistance FAE001130NF7 Familiares y Amigos de los Enfermos Psiquiátricos A.C. Social Assistance FFA2207274U8 Faz a Faz A.C. Cultural FCP850102C81 Fomento Cultural Plancarte A.C. Educational FTC220428JJ3 Fundación 3 Campanadas A.C. Social Assistance FCC2104199A5 Fundación Cambio de Conciencia Mundial I.B.P Social Assistance FKJ210728RN9 Fundación K.B.M. Juntos hasta Encontrarte A.C. Social Assistance FSI980729PK7 Fundación para el Servicio I.A.P. Social Assistance FSI050513NJA Fundación San Ignacio de Loyola A.C. Economic support of authorized donees FML210430M50 Fundes México Latam A.C. Social Assistance GDA2110289X3 Ganar Dando A.C. Social Assistance ICD140729P43 Incidencia Civil para el Desarrollo A.C. Social Assistance IBP9801052K3 Instituto Blas Pascal A.C. Educational KUP180201GL6 KUPARISA A.C. Social Assistance FEA090923NS9 La Fe la Esperanza y el Amor Nacen de una Mujer A.C. Social Assistance LTI1411127I8 Levantate Tijuana A.C. Social Assistance LCJ171207FGA Luz en mi Ciudad Juárez A.C. Social Assistance MTM220808271 Museo de Telecomunicaciones, MUTEL A.C Cultural PAS8501093N6 Patronato de Apoyo Social A.C. Social Assistance PIN890426T56 Perfeccionamiento Integral A.C. Educational SED220504LY5 Subvención Educultural A.C. Scholarship Granting YER960304D97 Yermo A.C. Educational

Revocations.
RFC Social Name Object
(...)
AME4812294I3 Antonio de Mendoza A.C. Social Assistance VAM100901PF5 Visión con Amor I.A.P. Social Assistance
Cancellations.
RFC Social Name Object
(...)
ACA0907227G5 Abogados con Cámara A.C. Social Assistance ASE170801HC2 Aditi y Servidores A.C. Social Assistance CFE170427FX7 Centro de Fortalecimiento en Evaluación A.C. Social Development

180 OFFICIAL GAZETTE Tuesday, April 25, 2023
CCM150210DE1 Comunidad Consciente México A.C. Social Development FAM190220AW9 Fundación A-Marce A.C. Social Assistance FCU170331KF3 Fundación Creando Una Sonrisa A.C. Social Assistance FTD161215FB9 Fundación Terko DLK, Aferrate al Delfin A.C. Social Assistance JPA050614EX7 Jubilados y Pensionados Adultos Mayores y Edad Avanzada de la Cañada Grupo Comprensión I.A.P. Social Assistance IRR0505178E1 Por la Igualdad y Realidad de Red de Género en México A.C. Social Assistance REC1512099S7 Red de Educación en Convivencia y Prevención de la Violencia A.C. Social Assistance

Updates.
6.1. Changes of Sector.
RFC Social Name
Object
Previous Sector Current Sector
(...)
AAC180608NR3 Arcis Academia A.C. E B
AIR680313LYA Asilo de Irapuato A.C. A B
CCD131010T87 Centro de Capacitación y Defensa de los Derechos Humanos e Indígenas A.C. A L CDH0309185C8 Centro de Derechos Humanos Victoria Diez A.C. A L CLD550621UFA Centro de Liderazgo y Desarrollo Humano A.C A L CMO190710T31 Colectivo Mosaico A.C. L A CSI980312SQ0 Colegio de San Ignacio de Loyola Vizcaínas I.A.P. A B CJU621129CU4 Colegio Jesús de Urquiaga I.A.P. A B CMC070730Q31 Consejo Mexicano Contra el Tabaquismo A.C. A E CED190730JT2 Corporativo por la Educación y el Desarrollo Social A.C. L A CCD080425HW0 Cuenta Conmigo Diversidad Sexual Incluyente A.C. A L DAR170712CC3 Dona Ayuda y Reparte A.C. L A ECG070504FJ7 Etnia Conexión Global A.C. E A FET8902096T1 Formación y Educación Tlacotepec A.C. A B FCR0806053S5 Fundación Alejandra Rangel de Clariond A.C. A E FAB070502DY5 Fundación de Altruismo Bet-El A.C. A D FJD930413VE6 Fundación Juan Diego A.C. A H FLA840328UI2 Fundación Lorena Alejandra Gallardo I.A.P. A E FNC111007453 Fundación Nacional Centro Interactivo Ámbar A.C. C A FNN890620PFA Fundación Nuestros Niños Ahora I.A.P. A E FRA991109GT7 Fundación Ricardo Andrés y José A. Chapa González A.C. A H FVI180912LW1 Fundación Vinte A.C. A L FXO970123B29 Fundación Xochitla A.C. C H GSU150319LF4 Geosistemas Sustentables A.C. F H GAN220412KX9 Grupo de Atención al Niño Sinaloense A.C. E A IPD940622EV0 Indignación Promoción y Defensa de los Derechos Humanos A.C. A L

Tuesday, April 25, 2023 OFFICIAL GAZETTE 181
HAY1909058Q8 Iniciativa Integral Aurora A.C. A L ISM140523BB2 Instituto Synergos México A.C. E L LVI790613QR5 Laura Vicuña A.C. A H MDR120810V27 Ma Domínguez Romero A.C. A L MOR171018EK5 Masschallenge Organization A.C. L E PCO940617Q89 Prescott College A.C. E F PAY740202KG3 Prevención y Ayuda A.C. L I PNO981230HQ4 Pronatura Noreste A.C. C F RCB170511CX9 Registro de Cáncer de BCS A.C. E A SAN750314Q72 SANLUG I.A.P. A H SAP960605AV7 Servicios y Asesoría para la Paz A.C. H L MSA190208F24 Sociedad en Movimiento y Saber A.C. D E TCO1901165Q0 Triángulo Concept A.C. D E UET9909097A4 Unión de Empresarios para la Tecnología en la Educación A.C. C L

6.2. Changes of Name.
RFC Social Name Object
AMA171009TYA
Previous:
Social Assistance
Asistencia Más Ambiente A.C.
Current:
Fundación Holastaff A.C.
CAS141113RI5
Previous:
Social Assistance
Construyendo Amistades sin Barreras para Alcanzar un Mañana Alegre A.C.
Current:
Cabaña por la Infancia A.C.
FAM1405197Y5
Previous:
Ecological
Fondo de Agua Metropolitano de Monterrey A.C.
Current:
Fondo Ambiental Metropolitano de Monterrey A.C.
.
FFA9406106J8
Previous:
Social Assistance
Fundación Francisco de Asís para Enfermos de Alcoholismo I.A.P.
Current:
Fundación Francisco de Asís y Martín Farfán I.A.P.
.

182 OFFICIAL GAZETTE Tuesday, April 25, 2023
FIE150406S13
Previous:
Economic support of authorized donees
Fundación Ienova A.C.
Current:
Fundación Sempra Infraestructura A.C.
.
HAY1909058Q8
Previous:
Social Development
House Of Ayni A.C.
Current:
Iniciativa Integral Aurora A.C.
MER1711307L7
Previous:
Social Assistance
Mercofe I.A.P.
Current:
Mami Salvar Vidas I.A.P.

7. Rectifications.
7.1. Exercise 2021.
(...)
It should read:
1. Authorizations.
A. Civil organizations and charitable trusts (Article 79, Section VI of the Income Tax Law).
RFC Social Name
CVP780801BL5 Comité Voluntario Pro Ciudad de los Niños A.C.

2. Authorizations to receive donations from Foreigners.
M. Civil organizations and trusts authorized to receive deductible donations under the terms of the Convention to Avoid Double Taxation and Prevent Fiscal Evasion with respect to Taxes on Income, signed by the Government of the United Mexican States and the Government of the United States of America (Article 82 of the current Income Tax Law, previously Article 70-B of the Income Tax Law in effect until December 31, 2001 and rule 3.10.7. of the GFR). RFC Social Name Object EIC930313NS9 Educación Integral para el Campo A.C. Social Assistance CVP780801BL5 Comité Voluntario Pro Ciudad de los Niños A.C. Social Assistance

Tuesday, April 25, 2023 OFFICIAL GAZETTE 183
7.2. Authorized organizations that were included in item 9 of the publication of Annex 14 of the General Fiscal Resolution for 2023 dated January 11, 2023.
It says:
9. Authorizations that lose validity due to non-compliance with the obligation corresponding to the 2021 fiscal year indicated in rule 3.10.10. and form 19/ISR Informational Declaration to guarantee the transparency of assets, as well as the use and destination of donations received and activities intended to influence legislation contained in Annex 1-A.
RFC Social Name
(...)
COB7608044D9 Cabral Obregón A.C.
(...)
FNA190805VC4
(...)
Fundación Nau A.C.
TEF140213IR6 Terapia Efectiva A.B.P.
It should read:

Authorizations.
A. Civil organizations and charitable trusts (Article 79, Section VI of the Income Tax Law).
RFC Social Name
(...)
COB7608044D9 Cabral Obregón A.C.
(...)
FNA190805VC4
(...)
Fundación Nau A.C.
TEF140213IR6 Terapia Efectiva A.B.P.
Authorizations to receive donations from Foreigners.
M. Civil organizations and trusts authorized to receive deductible donations under the terms of the Convention to Avoid Double Taxation and Prevent Fiscal Evasion with respect to Taxes on Income, signed by the Government of the United Mexican States and the Government of the United States of America (Article 82 of the current Income Tax Law, previously Article 70-B of the Income Tax Law in effect until December 31, 2001 and rule 3.10.7. of the GFR). RFC Social Name Object (...) COB7608044D9 (...) Cabral Obregón A.C. Social Assistance FNA190805VC4 Fundación Nau A.C. Social Assistance

184 OFFICIAL GAZETTE Tuesday, April 25, 2023
7.3. Exercise 2019.
It should read:
2. Authorizations to receive donations from Foreigners.
M. Civil organizations and trusts authorized to receive deductible donations under the terms of the Convention to Avoid Double Taxation and Prevent Fiscal Evasion with respect to Taxes on Income, signed by the Government of the United Mexican States and the Government of the United States of America (Article 82 of the current Income Tax Law, previously Article 70-B of the Income Tax Law in effect until December 31, 2001 and rule 3.10.7. of the GFR). RFC Social Name Object EIC930313NS9 Educación Integral para el Campo A.C. Social Assistance

7.4. Exercise 2020.
It should read:

Authorizations.
A. Civil organizations and charitable trusts (Article 79, Section VI of the Income Tax Law).
RFC Social Name
CVP780801BL5 Comité Voluntario Pro Ciudad de los Niños A.C.
Authorizations to receive donations from Foreigners.
M. Civil organizations and trusts authorized to receive deductible donations under the terms of the Convention to Avoid Double Taxation and Prevent Fiscal Evasion with respect to Taxes on Income, signed by the Government of the United Mexican States and the Government of the United States of America (Article 82 of the current Income Tax Law, previously Article 70-B of the Income Tax Law in effect until December 31, 2001 and rule 3.10.7. of the GFR). RFC Social Name Object EIC930313NS9 Educación Integral para el Campo A.C. Social Assistance CVP780801BL5 Comité Voluntario Pro Ciudad de los Niños A.C. Social Assistance

7.5. Correction of Data (RFC, social name and object) of the publication of Annex 14 of the General Fiscal Resolution for 2023 dated January 11, 2023.
It says:

Authorizations.
A. Civil organizations and charitable trusts (Article 79, Section VI of the Income Tax Law).
RFC Social Name
(...)
SCI140319MV4 Asociación Chihuahuense para el Desarrollo y Formación Integral de la Sociedad A.C.
(...)
CNP800910MC5 Casa de los Niños de Palo Solo I.A.P.
(...)
EDI070326BGA Educación y Desarrollo Indígena de Chiapas A.C.
(...)
FFO140404QH4 Foundation Forge A.C.
(...)
FAR0504073Q4 Fundación Ara A.C.
(...)
PAB091020QV7 Puertas Abiertas A.B.P.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 185
E. Civil organizations and scholarship-granting trusts (Articles 79, Section XVII and 83 of the Income Tax Law).
RFC Social Name
(...)
FBS201211FJ9 Fundación Banhez Spirits A.C.
(...)
PIH091103PR5 Promocion de la Industria de la Hospitalidad, El Salto A.C.
(...)
VCI210907525 Vida Circular A.C.

H. Civil organizations and trusts of authorized donees providing economic support (Article 82, penultimate paragraph of the Income Tax Law).
RFC Social Name
(...)
DIM210920AH1 Dialogo Intercultural Mexicano A.C.

I. Civil organizations and trusts for public works or services (Article 36, second paragraph of the Regulations of the Income Tax Law).
RFC Social Name
(...)
APA130906S11 Asociacion de Profesionales AFP A.C.

L. Civil organizations and trusts for social development (Article 79, Section XXV of the Income Tax Law).
RFC Social Name
(...)
YOU1504066D1 Youvenis A.C.
It should read:

Authorizations.
A. Civil organizations and charitable trusts (Article 79, Section VI of the Income Tax Law).
RFC Social Name
(...)
FFO140404QH4 Fondation Forge A.C.
(...)
FBS201211FJ9 Fundación Banhez Spirits A.C.
(...)
PAB091020QV7 Para Abrir Oportunidades A.B.P.
(...)
PIH091103PR5 Promoción de la Industria de la Hospitalidad, El Salto A.C.
(...)
YOU1504066D1 Youvenis A.C.

B. Civil organizations and educational trusts (Article 79, Section X of the Income Tax Law).
RFC Social Name
(...)
SCI140319MV4 Asociación Chihuahuense para el Desarrollo y Formación Integral de la Sociedad A.C.
(...)
CNP800910MC5 Casa de los Niños de Palo Solo I.A.P.
(...)
EDI070326BGA Educación y Desarrollo Indígena de Chiapas A.C.

186 OFFICIAL GAZETTE Tuesday, April 25, 2023
H. Civil organizations and trusts of authorized donees providing economic support (Article 82, penultimate paragraph of the Income Tax Law).
RFC Social Name
(...)
FAR0504073Q4 Fundación Ara A.C.
(...)
VCI210907525 Vida Circular A.C.

L. Civil organizations and trusts for social development (Article 79, Section XXV of the Income Tax Law).
RFC Social Name
(...)
APA130906S11 Asociación de Profesionales AFP A.C.
(...)
DIM210920AH1 Dialogo Intercultural Mexicano A.C.

8. Compliance with Judgments, Revocation Appeals and Precautionary Measure.
(...)
In compliance with the judgment issued on January 4, 2022, issued by the H. Regional Court of the Central Pacific of the Federal Administrative Justice Court. Exercises 2020-2023. It should read:
1. Authorizations.
A. Civil organizations and charitable trusts (Article 79, Section VI of the Income Tax Law).
RFC Social Name
FIO050524218 Festival Internacional de Órgano de Morelia A.C.

2. Authorizations to receive donations from Foreigners.
M. Civil organizations and trusts authorized to receive deductible donations under the terms of the Convention to Avoid Double Taxation and Prevent Fiscal Evasion with respect to Taxes on Income, signed by the Government of the United Mexican States and the Government of the United States of America (Article 82 of the current Income Tax Law, previously Article 70-B of the Income Tax Law in effect until December 31, 2001 and rule 3.10.7. of the GFR). RFC Social Name Object FIO050524218 Festival Internacional de Órgano de Morelia A.C. Social Assistance

In compliance with the judgment issued on October 28, 2022, issued by the H. Tenth Metropolitan Regional Court of the Federal Administrative Justice Court. Exercise 2023. It should read:

Authorizations.
A. Civil organizations and charitable trusts (Article 79, Section VI of the Income Tax Law).
RFC Social Name
CFR1401247Z7 Centro de Formación y Restauración Casa de María A.C.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 187

Authorizations to receive donations from Foreigners.
M. Civil organizations and authorized trusts to receive deductible donations under the terms of the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed by the Government of the United Mexican States and the Government of the United States of America (article 82 of the current Income Tax Law, formerly article 70-B of the current Income Tax Law until December 31, 2001 and rule 3.10.7. of the GMF).

RFC Social Name Object
CFR1401247Z7 Centro de Formación y Restauración Casa de María A.C. Assistance

In compliance with the judgment issued on January 4, 2022, by the H. Second Regional North-East Chamber of the State of Mexico of the Federal Administrative Justice Tribunal. It should read:
Exercise 2021.
Organizations whose authorization expires.

RFC Social Name Object
AEF701103NF8 Academia de Estudios Fiscales de la Contaduría Pública A.C.
Scientific or technological research

In compliance with the resolution of the Revocation Recourse of February 21, 2023, issued by the Central Administration of Litigation of the General Legal Administration of the Tax Administration Service. Exercise 2023. It should read:

Authorizations.
A. Assistance civil organizations and trusts (article 79, fraction VI of the Income Tax Law)

RFC Social Name
CDM9705129H3 Cáritas Diocesana Morelia I.A.P.
9. ................................................................................................................
10. .................................................................................................................
11. Organizations that submitted Notice of Suspension of activities according to the form 16/ISR Notices for the update of the registry and directory of authorized donees to receive deductible donations contained in Annex 1-A.

RFC Social Name
(...)
PAN170823SW9 Patronato Arca de Noé A.C.
12. ................................................................................................................
13. Organizations that submitted Notice of Extinction, dissolution or liquidation according to the form 16/ISR Notices for the update of the registry and directory of authorized donees to receive deductible donations contained in Annex 1-A.

RFC Social Name
(...)
FJA120828918 Fundación Jafra A.C.

Respectfully.
Mexico City, April 13, 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.

188 OFFICIAL GAZETTE Tuesday, April 25, 2023

FOURTH MODIFICATION TO ANNEX 15 OF THE GENERAL FISCAL RESOLUTION FOR 2022.
Content
Tax on New Automobiles
A. ...........................................................................................................................................................
B. ................................................................................................................
C. Vehicle Key Code:
1. Registered.
2. Cancelled.
C. Vehicle key code
1. Registered
Company Code 01: Stellantis México, S.A. de C.V. (formerly FCA México, S.A. de C.V.)
Model 10: Jeep
00110AV Version AV: Jeep Wrangler 4x4 auto., 2.0 lts., turbo, 4 cyl., 5 doors.
Model AR: Fiat Fastback 5 doors (imported)
001AR01 Version 01: Fiat Fastback, automatic, 1.3 lts., turbo, 4 cyl.
Model 44: Ram 1200 (imported)
1014401 Version 01: Ram 1200, manual, 2.4 lts., turbo, 4 cyl.
1014402 02: Ram 1200, automatic, 2.4 lts., turbo, 4 cyl.
Company Code 02: Ford Motor Company, S.A. de C.V.
Model 20: Maverick 4 doors (national)
1022003 Version 03: Tremor Super Crew AWD, 2.0 lts., EcoBoost, T/A, vinipiel Company Code 03: General Motors de México, S. de R. L. de C.V.
Model 74: Acadia (imported)
0037409 Version 09: Paq. D Black Edition, automatic, 4 cyl.
0037410 10: Paq. C AT4, automatic, 4 cyl.
0037411 11: Paq. G Denali, automatic, 4 cyl.
Model 78: Chevrolet Aveo (imported)
0037810 Version 10: Paq. K LS, manual, A/C, 5 spd., 4 cyl.
0037811 11: Paq. M LT, manual, A/C, 5 spd., 4 cyl.
Model 84: Traverse (imported)
0038406 Version 06: Paq "B/C" LT, automatic, 4 cyl.
Model 29: Sierra (imported)
1032909 Version 09: Paq. C AT4, Double Cab Pick Up, automatic, 5.3 lts., 8 cyl., 4WD Company Code 05: Volkswagen de México, S.A. de C.V.
Model 20: Seat 4 doors
00520AY Version AY: Cupra Formentor Mid, 2.0 lts., TSI, DSG, front-wheel drive, gasoline 00520AZ AZ: Cupra Formentor High, 2.0 lts., TSI, DSG, 4Drive traction, gasoline

Tuesday, April 25, 2023 OFFICIAL GAZETTE 189
Model 73: Golf 5 doors
0057313 Version 13: Golf GTI, 2.0 lts., TSI, DSG, gasoline Model 78: Teramont Brand 5 doors 0057804 Version 04: Teramont Trendline, 2.0 lts., TSI, Tiptronic, front-wheel drive, gasoline 0057805 05: Teramont Comfortline, 2.0 lts., TSI, Tiptronic, Front-wheel drive, gasoline 0057806 06: Teramont Peak Edition, 2.0 lts., TSI, Tiptronic, 4-MOTION traction, gasoline 0057807 07: Teramont Highline, 2.0 lts., TSI, Tiptronic, 4-MOTION traction, gasoline 0057808 08: Teramont Cross Sport R-Line, 2.0 lts., TSI, Tiptronic, 4-MOTION traction, gasoline Model 83: Bentley 5 doors 0058303 Version 03: Bentayga, V8 EWB 4.0 lts., automatic, All-Wheel Drive, gasoline Model 11: Amarok Pick Up 1051116 Version 16: Amarok Double Cab, V6 3.0 lts., TDI, automatic, 4 Motion, gasoline Model 07: Seat Hybrid 4 doors 6050701 Version 01: Cupra Formentor TSI Plug in Hybrid, 1.4 lts., DSG, Front Traction, gasoline Company Code 07: Renault México, S.A. de C.V. Model 07: Kwid E-Tech Electric 5 doors 9070701 Version 01: Kwid E-Tech, Intens, Hatch Back, battery of
26.8 kWh, Direct automatic transmission
Company Code 10: Volvo Group México, S.A. de C.V. (formerly Volvo Industrial de México, S.A. de C.V.)
Model 05: Bus body
2100536 Version 36: BZL-Caio Luminus Body 19,500 Kg. GVW 2100537 37: B8RLE-Polomex MP Torino Body 19,500 Kg. GVW 2100538 38: B8RLE-Marco Polo Viale Body 19,500 Kg. GVW 2100539 39: B8R-Polomex MP Torino Body 19,500 Kg. GVW 2100540 40: B8R-Irizar i6 Body 19,000 Kg. GVW 2100541 41: B8R-Ayco Nervi Body 19,500 Kg. GVW 2100542 42: B11R 6x2-Irizar i6 Body 25,000 Kg. GVW 2100543 43: B11R 4x2-Polomex MP1350 Body 19,000 Kg. GVW 2100544 44: B11R 6x2-Polomex MP1350 Body 26,500 Kg. GVW 2100545 45: B11R 4x2-Beccar B340 Body 19,000 Kg. GVW 2100546 46: B11R 4x2-Ayco Nervi Body 19,000 Kg. GVW 2100547 47: B11R 4x2-ACM HL2 Body 19,000 Kg. GVW 2100548 48: B11R 6x2-ACM HL2 Body 26,500 Kg. GVW

190 OFFICIAL GAZETTE Tuesday, April 25, 2023
2100549 49: B13R 6x2-Polomex MP1600 Body 26,500 Kg. GVW 2100550 50: B13R 4x2-Irizar i6 Body 19,000 Kg. GVW 2100551 51: B13R 6x2-Irizar i6 Body 25,000 Kg. GVW 2100552 52: B13R 4x2-ACM HL2 Body 19,500 Kg. GVW 2100553 53: B13R 4x2-ACM HL2 Body 26,500 Kg. GVW Company Code 14: Mercedes-Benz México, S. de R. L. de C.V./Mercedes-Benz México, S.A. de C.V. Model 02: Mercedes-Benz Hybrid 4 doors 6140229 Version 29: Mercedes-AMG C 43 4MATIC 6140230 30: Mercedes-AMG C 63 S E Performance 6140231 31: Mercedes-AMG A 35 4MATIC Sedan MH Model 03: Mercedes-Benz Hybrid 5 doors 6140305 Version 05: Mercedes-AMG A 35 4MATIC MH Company Code 25: Honda de México, S.A. de C.V. Model 01: Accord 4 doors 0250129 Version 29: Prime, CVT Auto., 4 cyl., 1.5 lts., Turbo, 188 HP, a/a, v/p Model 18: Honda BR-V 5 doors 0251804 Version 04: UNIQ, CVT Auto., 4 cyl., 1.5 lts., 119 HP, a/a, v/t 0251805 05: Touring, CVT Auto., 4 cyl., 1.5 lts., 119 HP, a/a, v/p Model 03: Honda CR-V Hybrid 5 doors 6250301 Version 01: Touring HEV, Hybrid, E-CVT, 4 cyl., 2.0 lts., 146 HP, a/a, v/p Model 04: Honda Accord Hybrid 4 doors 6250401 Version 01: Touring HEV, Hybrid, E-CVT, 4 cyl., 2.0 lts., 145 HP, a/a, v/p Company Code 26: BMW de México, S.A. de C.V. Model 08: XM Hybrid 5 doors 6260801 Version 01: XM Hybrid automatic Model 06: iX1 Electric 5 doors 9260601 Version 01: iX1 xDrive30 Electric automatic Company Code 28: Navistar México, S. de R.L. de C.V. Model 01: Chassis Cab 2280138 Version 38: HV-A26 365 HP/515 HP 27,215 Kg. GVW 2280139 39: HX-A26 370 HP/515 HP 41,730 Kg. GVW 2280140 40: MV Cummins B6.7 EPA21 195 HP/215 HP/220 HP/235 HP/245 HP/250 HP/270 HP/280 HP/300 HP/315 HP/325 HP/340 HP/360 HP 24,494 Kg. GVW 2280141 41: MV Cummins L9 EPA21 260 HP/270 HP/300 HP/330 HP/350 HP/360 HP/370 HP/380 HP/400 HP/450 24,494 Kg. GVW 2280142 42: HV Cummins L9 EPA21 260 HP/270 HP/300 HP/330 HP/350 HP/360 HP/370 HP/380 HP/400 HP/450 27,215 Kg. GVW

Tuesday, April 25, 2023 OFFICIAL GAZETTE 191
Model 01: Electric Chassis Cab
9280101 Version 01: MV60E-DANA TM4 335 HP Electric 15,000 Kg. GVW Model 02: Electric Front Control Chassis 9280201 Version 01: CE-DANA TM4 335 HP Electric 15,000 Kg. GVW Company Code 35: Scania Comercial, S.A. de C.V./Scania de México, S.A. de C.V. Model 01: Tractor 2350132 Version 32: R 420 A6x2 66,000 Kg. GVW 2350133 33: S 420 A6x2 66,000 Kg. GVW 2350134 36: R 460 A6x2 66,000 Kg. GVW 2350135 35: S 460 A6x2 66,000 Kg. GVW 2350136 36: R 460 A6x4 78,000 Kg. GVW 2350137 37: S 460 A6x4 78,000 Kg. GVW 2350138 38: R 560 A6x4 78,000 Kg. GVW 2350139 39: S 560 A6x4 78,000 Kg. GVW 2350140 40: S 770 A6x4 78,000 Kg. GVW 2350141 41: R 660 A6x2 66,000 Kg. GVW Model 02: Bus 2350247 Version 47: K450C B 6x24 25,000 Kg. GVW 2350248 48: K500C B 6x24 25,000 Kg. GVW 2350249 49: C 248E B 4x2 19,500 Kg. GVW Model 03: Truck 2350344 Version 44: P 230 B 6x2 28,500 Kg. GVW 2350345 45: R 360 B 6x4 30,000 Kg. GVW 2350346 46: R 320 B 4x2 20,500 Kg. GVW 2350347 47: P 420 B 6x2 28,500 Kg. GVW 2350348 48: G 280 B 6x2 28,500 Kg. GVW Company Code 52: Toyota Motor Manufacturing de Baja California, S. de R. L. de C.V. /Toyota Motor Sales de México, S. de R.L. de C.V. Model 36: Lexus LC 2 doors 0523601 Version 01: Lexus LC 500, Coupe, T/A, 5.0 lts., V8 0523602 02: Lexus LC 500, Convertible, T/A, 5.0 lts., V8 Company Code 55: DaimlerChrysler Commercial Vehicles México, S.A. de C.V. /Daimler Commercial Vehicles México, S.de R.L. de C.V. Model 05: Mercedes Benz Front Control 25505AI Version AI: OH 1621/55 LE Chassis 16,000 Kg. GVW Model 29: Mercedes-Benz Bus 2552958 Version 58: OH 1621/55 LE Bus 16,000 Kg. GVW Company Code 57: Suzuki Motor de México, S.A. de C.V. Model 03: Grand Vitara Hybrid 5 doors (imported) 6570301 Version 01: Gran Vitara GLS BoosterGreen ISG Mild-Hybrid, automatic, 6 spd.,
1.5 lts., 4 cyl.
6570302 02: Gran Vitara GLX BoosterGreen ISG Mild-Hybrid, automatic, 6 spd.,
1.5 lts., 4 cyl.

192 OFFICIAL GAZETTE Tuesday, April 25, 2023
Company Code 59: Mazda Motor de México, S. de R. L. de C.V.
Model 14: Mazda2 5 doors (national)
0591411 Version 11: Signature SKYACTIV 6AT, 2.0 lts., 4 cyl.
Model 16: Mazda2 4 doors (national)
0591610 Version 10: Signature SKYACTIV 6AT, 2.0 lts., 4 cyl.
Model 03: Mazda Hybrid 5 doors (imported)
6590301 Version 01: Mazda CX-70 i Grand Touring M-HEV SKYACTIV 8AT, AWD 3.3 lts., Turbo, 6 cyl.
6590302 02: Mazda CX-90 Signature M-HEV SKYACTIV 8AT, AWD 3.3 lts., Turbo, 6 cyl.
Company Code 62: Giant Motors Latinoamérica, S.A. de C.V Model 17: Pick Up JAC FRISON 4 doors GML Brand (national) 1621708 Version 08: Pick Up T6 Flex, Single Cab, manual. 4 cyl. Model 18: Pick Up JAC FRISON 4 doors by G M L (imported) 1621808 Version 08: Pick Up T6 Flex, Single Cab, manual. 4 cyl. Model 44: JACX12000 Truck GML Brand (cargo) (national) 2624401 Version 01: JACX12000, manual, diesel, 17,000 Kg. 19,980 Kg. GVW 2624402 02: JACX12000, Double Cab, manual, diesel, 17,000 Kg. 19,980 Kg. GVW Model 45: JACX12000 Truck by G M L (cargo) (imported) 2624501 Version 01: JACX12000, manual, diesel, 17,000 Kg. 19,980 Kg. GVW 2624502 02: JACX12000, Double Cab, manual, diesel, 17,000 Kg. 19,980 Kg. GVW Company Code 65: Volkswagen Truck & Bus México, S.A. de C.V. (formerly Man Truck & Bus México, S.A. de C.V.) Model 04: MAN Brand Chassis Cab Truck (imported) 2650430 Version 30: 26E 3 axles, 26,000-33,000 Kg. GVW 2650431 31: 26F 3 axles, 26,000-33,000 Kg. GVW Model 16: Volkswagen Brand Tractor (imported) 2651605 Version 05: 19.360, 2 axles, 17,100 Kg. GVW Company Code 72: DB Imports México, S.A. de C.V. Model 01: Aston Martin 2 doors 0720125 Version 25: Aston Martin V12 Vantage Roadster, Auto. transmission, 8 spd., Twin Turbo V12, gasoline Model 04: Morgan 2 doors 0720408 Version 08: Morgan Plus 6, Auto. transmission 8 spd., 6 cyl., Turbo, gasoline Model 05: Doorless Morgan (Cabrio) 0720502 Version 02: Morgan Super 3, Manual transmission 5 spd., 3 cyl., gasoline Company Code 73: Hyundai Motor de México, S. de R.L. de C.V. Model 17: HB20 4 doors 0731701 Version 01: GL manual, 6 spd., 1.6 lts., 4 cyl. 0731702 02: GL automatic, 6 spd., 1.6 lts., 4 cyl. 0731703 03: GL Mid manual, 6 spd., 1.6 lts., 4 cyl. 0731704 04: GL Mid automatic, 6 spd., 1.6 lts., 4 cyl. 0731705 05: GLS automatic, 6 spd., 1.6 lts., 4 cyl.

Tuesday, April 25, 2023 OFFICIAL GAZETTE 193
Model 18: HB20 5 doors
0731801 Version 01: GL manual, 6 spd., 1.6 lts., 4 cyl.
0731802 02: GL automatic, 6 spd., 1.6 lts., 4 cyl.
0731803 03: GL Mid manual, 6 spd., 1.6 lts., 4 cyl.
0731804 04: GL Mid automatic, 6 spd., 1.6 lts., 4 cyl.
0731805 05: GLS automatic, 6 spd., 1.6 lts., 4 cyl.
Company Code 75: KIA México, S.A. de C.V. (formerly KIA Motors México, S. A. de C.V.)
Model 18: Seltos 5 doors (imported)
0751810 Version 10: SXL 1.4 lts., Turbo, DCT, 4 cyl.
Company Code 78: Subaru Automotriz México, S.A. de C.V.
Model 08: Crosstrek 5 doors
0780801 Version 01: Premium SUV 2.0i, 2.0 lts., 4 cyl., T/A CVT, AWD, fabric, 17 rims, A/C 0780802 02: Premium Plus SUV 2.0i, 2.0 lts., 4 cyl., T/A CVT, AWD, fabric, 17 rims, A/C 0780803 03: Limited SUV 2.0i, 2.0 lts., 4 cyl., T/A CVT, AWD, leather, 18 rims, A/C Model 01: Crosstrek Hybrid 5 doors 6780101 Version 01: Premium Plus e-Boxer SUV Hybrid, 2.0 lts., 4 cyl., T/A CVT, AWD, windshield, fabric, 17 rims, A/C 6780102 01: Limited e-Boxer SUV Hybrid, 2.0 lts., 4 cyl., T/A CVT, AWD, windshield, leather, 18 rims, A/C Company Code 79: Autos Orientales Picacho, S.A.P.I. de C.V. Model 21: X55 BAIC Internacional Brand 5 doors (imported) 0792101 Version 01: X55, Turbo, Auto. Trans., 7 spd., gasoline Company Code 85: Build Your Dreams Busses México, S. de R.L. de C.V. Model 11: BYD Brand Electric Bus (imported) 9851101 Version 01: B15E01 Electric Bus, max power 300 Kw, 25,800 Kg. GVW Company Code 98: New truck assembly and import companies Model 14: MG Brand 5 doors Vehicle (imported) 0981413 Version 13: HS SUV LUX TROPHY, 1.5 lts., automatic, 4 cyl., turbo, dual clutch transmission (DCT) Model 16: CHIREY Brand 5 doors Vehicle (imported) 0981614 Version 14: Tiggo 2 Pro Comfort, SUV, 1.0 lts., Turbo, automatic, 2WD, CVT, 3 cyl. 0981615 15: Tiggo 2 Pro Luxury, SUV, 1.0 lts., Turbo, automatic, 2WD, CVT, 3 cyl. 0981616 16: Tiggo 2 Pro Premium, SUV, 1.0 lts., Turbo, automatic, 2WD, CVT, 3 cyl.

194 OFFICIAL GAZETTE Tuesday, April 25, 2023
Model 17: Jetour Brand 5 doors Vehicle (imported) 0981701 Version 01: X70 SUV, 1.5 lts., automatic, 9 spd., 4 cyl.
0981702 02: X70 Plus SUV, 1.6 lts., automatic, 8 spd., 4 cyl. dual clutch transmission (DCT) 0981703 03: Dashing SUV, 1.5 lts., manual, 7 spd., 4 cyl. 0981704 04: Dashing SUV, 1.5/1.6 lts., automatic, 7 spd., 4 cyl. dual clutch transmission (DCT) 0981705 05: X90 Plus SUV, 1.6 lts., automatic, 8 spd., 4 cyl. dual clutch transmission (DCT) 0981706 06: X90 Plus SUV, 2.0 lts., automatic, 8 spd., 4 cyl. dual clutch transmission (DCT) Model AP: FOTON Brand Truck (imported) 298AP12 Version 12: Miler, manual, 6 spd., 4 cyl., diesel, 4,800 Kg. GVW Model BA: FOTON Brand Bus (national) 298BA06 Version 06: AUV-BJ6105, 60 passengers, CNG, 18,000 Kg. GVW Model BB: FOTON Brand Bus (imported) 298BB03 Version 03: AUV-BJ6105, 60 passengers, CNG, 18,000 Kg. GVW Model BC: SHACMAN Brand Tractor (national) 298BC04 Version 04: X5000, diesel, 75,000 Kg. GVW Model BD: SHACMAN Brand Tractor (imported) 298BD04 Version 04: X5000, diesel, 75,000 Kg. GVW Model BF: FOTON Brand Truck (national) 298BF10 Version 10: Miler, manual, diesel, 4,800 Kg. GVW Model 13: MAXUS Brand Electric Truck (imported) 9981301 Version 01: AT EV, Electric, 4,495 Kg. GVW 9981302 02: AT EV, Electric, 6,000 Kg. GVW Company Code 99: Vehicles imported by individuals with Business Activity or legal entities other than authorized manufacturers and distributors. Model 39: Lotus 4993935 Version 35: Emira, 6 cyl., gasoline, 2 doors.
2. Cancelled.
Company Code 98: New truck assembly and import companies Model 09: SEV Brand E Wan Electric 5 doors Vehicle (imported) 9980901 Version 01: E Wan Lite SUV Electric, 18.5 kW motor 9980902 02: E Wan Bold SUV Electric, 18.5 kW motor

FIRST MODIFICATION TO ANNEX 23 OF THE GENERAL FISCAL RESOLUTION FOR 2023.
LOCATION OF THE ADMINISTRATIVE UNITS OF THE SAT Content
I. General Revenue Administration
A. Central Administrations of the General Revenue Administration B. ...
II. General Federal Fiscal Audit Administration
...
III. General Foreign Trade Audit Administration
...
IV. General Large Taxpayers Administration
...
V. General Hydrocarbons Administration
...
VI. General Taxpayer Services Administration
...
VII. General Legal Administration
A. Central Administrations of the General Legal Administration B. ...
VIII. General Resources and Services Administration
...
IX. General Communications and Information Technologies Administration
...

I. General Revenue Administration
Location of Headquarters: Mexico City
Address:
Type of road
Street
Exterior
Number
Interior
Number
Type of settlement
Neighborhood
Postal
Code
Between streets or
References
Locality
Alcaldía or
Municipality
Federative
Entity
Avenida Hidalgo 77 Module IV, Floor 3 Guerrero Neighborhood 06300 Paseo de la Reforma and Valerio Trujano Guerrero Cuauhtémoc Mexico City A. Central Administrations of the General Revenue Administration
1. Central Administration of Declarations and Payments
Location of Headquarters: Mexico City
Address:
Type of road Street Exterior Number Interior Number Type of settlement Neighborhood Postal Code Between streets or References Locality Alcaldía or Municipality Federative Entity Avenida Paseo de la Reforma 10 Floor 18 Tabacalera Neighborhood 06030 Caballito Tower Basilio Badillo and Rosales Tabacalera Cuauhtémoc Mexico City
2. Central Administration for Promotion and Monitoring of Compliance
Location of Headquarters: Mexico City
Address:
Type of road Street Exterior Number Interior Number Type of settlement Neighborhood Postal Code Between streets or References Locality Alcaldía or Municipality Federative Entity Avenida Paseo de la Reforma 10 Floor 17 Tabacalera Neighborhood 06030 Caballito Tower Basilio Badillo and Rosales Tabacalera Cuauhtémoc Mexico City

3. Central Administration of Notification
Location of Headquarters: Mexico City
Address:
Type of road Street Exterior Number Interior Number Type of settlement Neighborhood Postal Code Between streets or References Locality Alcaldía or Municipality Federative Entity Avenida Paseo de la Reforma 10 Floor 14 Tabacalera Neighborhood 06030 Caballito Tower Basilio Badillo and Rosales Tabacalera Cuauhtémoc Mexico City
4. Central Administration of Persuasive Collection and Guarantees
Location of Headquarters: Mexico City
Address:
Type of road Street Exterior Number Interior Number Type of settlement Neighborhood Postal Code Between streets or References Locality Alcaldía or Municipality Federative Entity Avenida Paseo de la Reforma 10 Floor 15 Tabacalera Neighborhood 06030 Caballito Tower Basilio Badillo and Rosales Tabacalera Cuauhtémoc Mexico City
5. Central Administration of Coercive Collection
Location of Headquarters: Mexico City
Address:
Type of road Street Exterior Number Interior Number Type of settlement Neighborhood Postal Code Between streets or References Locality Alcaldía or Municipality Federative Entity Avenida Paseo de la Reforma 10 Floor 16 Tabacalera Neighborhood 06030 Caballito Tower Basilio Badillo and Rosales Tabacalera Cuauhtémoc Mexico City
6. Central Administration of Planning and Collection Strategies
Location of Headquarters: Mexico City
Address:
Type of road Street Exterior Number Interior Number Type of settlement Neighborhood Postal Code Between streets or References Locality Alcaldía or Municipality Federative Entity Avenida Paseo de la Reforma 10 Floor 14 Tabacalera Neighborhood 06030 Caballito Tower Basilio Badillo and Rosales Tabacalera Cuauhtémoc Mexico City

7. Central Administration of Operational Programs with Federative Entities
Location of Headquarters: Mexico City
Address:
Type of road Street Exterior Number Interior Number Type of settlement Neighborhood Postal Code Between streets or References Locality Alcaldía or Municipality Federative Entity Avenida Hidalgo 77 Module IV, Floor 2 Guerrero Neighborhood 06300 Paseo de la Reforma and Valerio Trujano Guerrero Cuauhtémoc Mexico City
8. Central Administration of Legal Support for Collection
Location of Headquarters: Mexico City
Address:
Type of road Street Exterior Number Interior Number Type of settlement Neighborhood Postal Code Between streets or References Locality Alcaldía or Municipality Federative Entity Avenida Paseo de la Reforma 10 Floor 13 Tabacalera Neighborhood 06030 Caballito Tower Basilio Badillo and Rosales Tabacalera Cuauhtémoc Mexico City ...
II. to VI. ...
VII. General Legal Administration
...
A. Central Administrations of the General Legal Administration
1. Central Administration of Internal Tax Regulations
Location of Headquarters: Mexico City
Address:
Type of road Street Exterior Number Interior Number Type of settlement Neighborhood Postal Code Between streets or References Locality Alcaldía or Municipality Federative Entity Avenida Hidalgo 77 Module IV, Floor 2 Guerrero Neighborhood 06300 Paseo de la Reforma and Valerio Trujano Guerrero Cuauhtémoc Mexico City

2. a 4. …
5. Central Administration of Criminal and Special Affairs
Headquarters Location: Mexico City
Address:

Road Type	Street	Exterior Number	Interior Number
Avenida Hidalgo	77	Módulo IV, Piso 2

Settlement Type	Neighborhood	Postal Code	Between Streets or References	Locality	Mayor's Office or Municipality	Federative Entity
Guerrero	06300	Paseo de la Reforma and Valerio Trujano	Guerrero	Cuauhtémoc	Mexico City

Central Administration of Legal Operation
Headquarters Location: Mexico City
Address:

Road Type	Street	Exterior Number	Interior Number
Avenida Hidalgo	77	Módulo V, Piso 1

Settlement Type	Neighborhood	Postal Code	Between Streets or References	Locality	Mayor's Office or Municipality	Federative Entity
Guerrero	06300	Paseo de la Reforma and Valerio Trujano	Guerrero	Cuauhtémoc	Mexico City

Central Administration of Legal Affairs of Vulnerable Activities
Headquarters Location: Mexico City
Address:

Road Type	Street	Exterior Number	Interior Number
Avenida Hidalgo	77	Módulo IV, Piso 6

Settlement Type	Neighborhood	Postal Code	Between Streets or References	Locality	Mayor's Office or Municipality	Federative Entity
Guerrero	06300	Paseo de la Reforma and Valerio Trujano	Guerrero	Cuauhtémoc	Mexico City

…
VIII. a IX. …
Sincerely.
Mexico City, April 13, 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.