Second Resolution of Modifications to the General Fiscal Resolution for 2025 and its Annexes 1, 1-A and 9 — SHCP — MX

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 1 SECOND SECTION EXECUTIVE BRANCH MINISTRY OF FINANCE AND PUBLIC CREDIT SECOND Resolution of Modifications to the General Fiscal Resolution for 2025 and its Annexes 1, 1-A and 9.

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

SECOND RESOLUTION OF MODIFICATIONS TO THE GENERAL FISCAL RESOLUTION FOR 2025 AND ANNEXES 1, 1-A AND 9

The Tax Administration Service, 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, resolves:

FIRST. Rules 2.1.24., first paragraph, fraction I, and fourth paragraph, fraction I; 2.1.36., first paragraph, fractions I and II; 2.4.10., first paragraph; 2.8.1.6., first paragraph; 2.8.3.5., first paragraph; 2.8.5.2., first paragraph, fraction I; 2.9.3., first paragraph, fraction II; 2.12.5., first paragraph; 2.14.14., first paragraph, fraction III, subsection e), second paragraph of said subsection, and third paragraph; 3.16.11.; 4.5.1., fourth and sixth paragraphs and 9.22., rule 2.8.3.7. is added and rule 4.5.1., fifth paragraph of the General Fiscal Resolution for 2025 is repealed, to read as follows:

“Procedure to be observed to make public the result of the opinion on the compliance of tax obligations

2.1.24. ...
I. Access the SAT Portal, in the section Services and procedures / More services and procedures / Certificates, refunds and notifications / Compliance opinion / Make the result public / Authorize that the result of your Compliance opinion be public or cancel the authorization / Steps to follow / Enter with RFC and Password or e.firma, capture the captcha and click on the Send button.
II. and III. ...
...
...
...
I. Access the SAT Portal, in the section Services and procedures / More services and procedures / Certificates, refunds and notifications / Compliance opinion / Make the result public / Authorize that the result of your Compliance opinion be public or cancel the authorization / Steps to follow / Enter with RFC and Password or e.firma, capture the captcha and click on the Send button.
II. and III. ...
...

CFF 32-D, RMF 2.1.36.
Procedure to be observed for obtaining the opinion on the compliance of tax obligations

2.1.36. ...
I. Access the SAT Portal, in the section Services and procedures / More services and procedures / Certificates, refunds and notifications / Compliance opinion / Obtain the Compliance opinion selecting “Your company” or “Your opinion on the compliance of tax obligations”.
II. In Steps to follow click on Enter with RFC and Password or e.firma, capture the captcha and click on the Send button.
III. and IV. ...

2 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025 ...
...
...
...
...
...
...
...
CFF 31, 32-B Ter, 32-B Quinquies, 32-D, 65, 66, 66-A, 69, 69-B, 69-B Bis, 141, LISR 82, 86, RMF 2.1.49., 2.11.5., 3.10.1.12., 5.2.2., 5.2.13., 5.2.15., 5.2.17., 5.2.18., 5.2.19., 5.2.20., 5.2.21., 5.2.25. Fiscal identification card and tax status certificate

2.4.10. For the purposes of article 27, subsection C, fractions VIII and IX of the CFF, the fiscal identification card, as well as the tax status certificate, are those contained in Annex 1, item B, items 1. and 1.1., respectively. The printing of the fiscal identification card can be obtained through the SAT Portal, in the section Services and procedures / More services and procedures / Certificates, refunds and notifications / Tax Status Certificate / Obtain the Certificate, or, on the main page of the same Portal by directly selecting in the virtual assistant options the option “Tax Status Certificate”, in both cases, entering with the RFC key and Password or valid e.firma; or through the Virtual Office service with an appointment registered at https://citas.sat.gob.mx/ in the “Certificate Delivery” service.
...
...
CFF 27
Compliance with the provision to deliver accounting in electronic media on a monthly basis

2.8.1.6. For the purposes of article 28, fraction IV of the CFF, taxpayers who are obliged to keep accounting and to enter their accounting information monthly through the SAT Portal, except taxpayers who register their operations through the electronic application “My accounts” on the SAT Portal, must send through the tax mailbox or through the said Portal in the section Services and procedures / More services and procedures / Compliance tools / Electronic accounting / Send your electronic accounting, in Steps to follow click on Send your electronic accounting, according to the periodicity and deadlines indicated, the following:
I. to III. ...
...
...
CFF 16-C, 28, LMV 104, RMF 2.6.1.2., 2.6.1.3., 2.8.1.4., 2.8.1.5., RFA Procedure to present informational declarations

2.8.3.5. For the purposes of article 31, first paragraph of the CFF, natural and legal persons obliged to present through declaration the information established in tax provisions, will comply with said obligation through the SAT Portal, in the section Services and procedures / Declarations for individuals or Declarations for companies, as applicable, according to the following:
I. to V. ...
...
...
CFF 6o., 31

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 3 Procedure to present declarations of provisional or definitive payments of the petroleum duty for well-being

2.8.3.7. For the purposes of articles 20, seventh paragraph, 31, first paragraph of the CFF, 41 of its Regulations, as well as 7o. and Thirty-third transitory of the LIF, public companies of the State that are obliged to pay the petroleum duty for well-being will present normal declarations, including their complementary, late and fiscal correction declarations, through the SAT Portal, through a clarification case, according to the procedure sheet 13/LISH “Declarations of payment of the petroleum duty for well-being”, contained in Annex 1-A, must accompany said declaration the official form “DEPEBI”, contained in Annex 1, as well as the respective payment receipt.
In the case of complementary or correction declarations, the folio, the amount paid in the declaration that complements, and, if applicable, the number and date of the letter through which the start of the review was notified must additionally be indicated. It is considered that taxpayers have complied with the obligation to present payment declarations in accordance with tax provisions, when they have presented the information for the right referred to in this rule on the SAT Portal. CFF 20, 31, RCFF 41, LIF 7o., Thirty-third transitory Presentation of declarations and payment of duties on mining

2.8.5.2. ...
I. Access the section Services and procedures / Declarations for individuals or
Declarations for companies, as applicable, and choose the subsection Rights, products and revenues (DPA) / Mining rights declarations / Steps to follow / Enter the service.
II. to VII. ...
...
CFF 6o., 20, 31, LFD 262, 263, 264, 265, 266, 268, 269, 270, RCFF 41 Means of proof of integrity and authorship of documents signed with e.firma of the competent official or with digital seal, notified personally or through the tax mailbox

2.9.3. ...
I. ...
II. Access the SAT Portal, in the section Services and procedures / More services and
procedures / Certificates, refunds and notifications / Notifications / Integrity and authorship of documents. From the list shown, choose one of the following options:
a) to c) ...
...
CFF 17-I, 17-K, 38
Letters of credit as guarantee of fiscal interest

2.12.5. For the purposes of articles 141, fraction I of the CFF and 78 of its Regulations, the list of
credit institutions registered with the SAT to issue letters of credit is made known on the SAT Portal, in the section Services and procedures / Tax debts / Guarantee / Identify the stages of the guarantee / More information in Guarantee / Consultation / Consult the banks issuing letters of credit / Credit institutions. The letters of credit and their modifications must adhere to the established formats, which indicate the “Authorized text of letter of credit”, which can be consulted in the mentioned section. ... ... ... ... CFF 141, LIC 46, RCFF 78, 79, RMF 2.12.9.

4 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025 Reduction of fines according to article 74 of the CFF, for non-compliance with federal tax obligations other than payment obligations, due to surveillance in the matter of presentation of declarations

2.14.14. ...
I. and II. ...
III. ...
a) to d) ... e) ...
The above can be done from the SAT Portal through the following route: section Services and procedures / More services and procedures / Compliance tools / Present your clarification, orientation, service or request / Present requests or notices / Steps to follow / Enter the Service, then capture your RFC and Password, and choose Start session, select the options: Internet Services / Service or requests / Request and a form will appear. In the section “Service Description”, in the Procedure tab select REDUCTION OF FINES VIG 74 CFF, or through MarcaSAT 55 627 22 728, options 9, 1; once your request is registered, the tax authority will send you the FCF (capture line) corresponding, through the email account provided for that purpose. ... For the purposes of fractions II and III, if the taxpayer has filed a means of defense against the respective fines, they must exhibit before the tax authority that controls their debt the receipt of withdrawal of the same filed before the competent authority to obtain the corresponding reduction benefit, which can be done from the SAT Portal, through the procedure indicated in fraction III, subsection e), second paragraph of this rule. ... ... ... CFF 41, 74, 82, RMF 2.14.6., 2.14.7. 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 2024, is 0.1368.
RLISR 239
Informational declaration of operations with third parties on behalf of natural and legal persons, format, period and means of presentation

4.5.1. ...
...
...
The information referred to in this rule, must be presented through the SAT Portal at the link https://pstcdi.clouda.sat.gob.mx/, corresponding to the DIOT, contained in
Annex 1, item A, item 5.
Repealed.
In the field named “Amount of non-creditable IVA paid” including imports (corresponding in the proportion of authorized deductions) of the DIOT, the amounts that were transferred to the taxpayer must be entered, but that do not meet the requirements to be considered creditable IVA, for not being strictly indispensable, or well, for not meeting the requirements to be deductible for ISR, in accordance with article 5o., fraction I of the IVA Law, the filling of said field will not be mandatory for natural persons. ... LIVA 5o., LIVA 2021 5o.-E, 32, LISH 31, 32, RMF 4.5.2., 10.5., 10.32.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 5 Application of the fiscal stimulus in declarations

9.22. For the purposes of the Thirty-fourth transitory, second paragraph, fraction I, subsection a) of the
LIF, while the “Fiscal regularization stimulus of the LIF” is not enabled in the Service of Declarations and Payments, in the “Payment” section of the forms of the corresponding declarations, taxpayers may apply said stimulus by requesting the FCF (capture line) through the SAT Portal, in the section Services and procedures / More services and procedures / Compliance tools / Present your clarification, orientation, service or request / Present requests or notices / Steps to follow / Enter the Service, then capture your RFC and Password and click on Start session, select the options: Internet Services / Service or requests / Request and a form will appear. In the “Service Description” section, in the Procedure tab, select the label APPLICATION LIF STIMULUS DYP. In said request they must provide the following:
I. Contribution, concept, exercise and period related to the fines and surcharges
to which the stimulus will apply.
II. Declaration, under oath, that they meet the requirements
established in the Thirty-fourth transitory of the LIF, as well as the amount of the contribution, update, surcharges and, if applicable, the amount of the fine.
III. The amount of the fiscal stimulus they wish to apply.
Forty-eight hours after the payment of the FCF (capture line) is made, the corresponding declaration must be presented, in which the amount paid to the concept to declare can be credited, under the following procedure:
I. Access the SAT Portal (www.sat.gob.mx).
II. Select the section Services and procedures.
III. Choose the subsections “Declarations for individuals” or “Declarations for
companies”, as applicable.
IV. Select the section “Provisional and definitive” or “Annual”.
V. From the options that appear in the section, select the form of the
declaration to be presented according to the taxation regime.
VI. Fill out the declaration capturing the enabled data or validating
the information of the pre-filled declarations.
VII. Verify that the amount of the tax and accessories coincide with the amounts
indicated in the response to the clarification case.
VIII. Once the amount due is determined, access the section “Payment” or “Determination of
payment”, as applicable, to the form that is presented.
IX. Select or capture in the field “Amount paid previously”, the data
requested in the form, the amount paid in the same and the date on which it was made.
X. Save and continue with the presentation of the declaration until sending.
LIF Thirty-fourth transitory”

SECOND. The Annex 9 of the RMF for 2025 is made known, as well as the modifications of the following Annexes:
I. First Modification to Annex 1 of the RMF for 2025.
II. Second Modification to Annex 1-A of the RMF for 2025.

Transitory
UNIQUE. This resolution will enter into force from 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. Respectfully. Mexico City, March 25, 2025.- 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 Service of Tax Administration, the General Legal Administrator, Lic. Ricardo Carrasco Varona signs.- Rubric.

6 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025 FIRST MODIFICATION TO ANNEX 1 OF THE GENERAL FISCAL RESOLUTION FOR 2025 Official fiscal forms
….............................................................................................................................................................................
Content
A. Approved official forms.
1. to 6. ..................................................................................................................................................................
7. Hydrocarbons Revenue Law.
................................................................................................................................................................................
….............................................................................................................................................................................
A. Approved official forms.
1. to 6. ..................................................................................................................................................................
7. Hydrocarbons Revenue Law
Number Name of the official form
Presentation medium
Printed
(Number of copies to present)
Electronic
... ... ... ...
... ... ... ...
... ... ... ...
... ... ... ...
... ... ... ...
... ... ... ...
DEPEBI Declarations of payment of the petroleum duty for well-being.
*Electronic program www.sat.gob.mx
– *Internet
….............................................................................................................................................................................
Respectfully.
Mexico City, March 25, 2025.- 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 Service of Tax Administration, the General Legal Administrator, Lic. Ricardo Carrasco Varona signs.- Rubric.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 7 SECOND MODIFICATION TO ANNEX 1-A OF THE GENERAL FISCAL RESOLUTION FOR 2025 Tax Procedures Content
I. Definitions
II. Procedures
Federal Tax Code
1/CFF Obtain your opinion on the compliance of tax obligations.
2/CFF Clarification to the opinion on the compliance of tax obligations.
3/CFF ......................................................................................................................................................
4/CFF Report of trusts of the financial sector.
5/CFF Request for delivery of the amount paid for the acquisition of goods that cannot be delivered to the bidder.
6/CFF Request for tax residence certificate for tax purposes.
7/CFF Request for generation, update or renewal of the Password for natural persons.
8/CFF Request for Refund of balances in favor and payments of the undue, Large Taxpayers or Hydrocarbons.
9/CFF Request for Refund of balances in favor and payments of the undue Federal Audit or Foreign Trade Audit.
10/CFF Request for Refund of VAT balances in favor of taxpayers in the agricultural sector, as well as those generated by investment projects in fixed assets, that produce and distribute products intended for food, patent medicine and in pre-operational period.
11/CFF a ......................................................................................................................................................
38/CFF ......................................................................................................................................................
39/CFF Request for registration in the RFC of natural persons.
40/CFF Request for registration in the RFC of workers.
41/CFF ......................................................................................................................................................
42/CFF ......................................................................................................................................................
43/CFF Request for registration in the RFC of legal persons in the ADSC.
44/CFF Request for the format for payment of federal contributions for taxpayers registered in the RFC.
45/CFF ......................................................................................................................................................
46/CFF Request for registration in the RFC of organisms of the Federation, of the entities federative, of the municipalities, decentralized organisms and autonomous constitutional organs. 47/CFF Clarification to inform that you corrected your tax situation or well, that you remedied the irregularities detected by which you left your CSD without effect, or well restricted the use of your e.firma Certificate or the mechanism it uses for purposes of the issuance of CFDI or in its case hearing of the requirement, in terms of article 17-H CFF. 48/CFF Notice to carry out a subsequent merger. 49/CFF Request for registration and cancellation in the RFC by spin-off of societies. 50/CFF Request for registration in the RFC by spin-off of societies.
51/CFF a ......................................................................................................................................................
54/CFF ......................................................................................................................................................
55/CFF Request for authorization for flexible installment payments during the exercise of verification powers.

8 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

57/CFF ......................................................................................................................................................
58/CFF Request for the format to pay federal contributions for persons not registered in the RFC.
59/CFF Clarification when it is not possible to carry out the electronic transfer and it is observed from the consultation on the refund request through the SAT Portal that it has the status of "credit not effected".
60/CFF a ......................................................................................................................................................
69/CFF ......................................................................................................................................................
70/CFF Notice of opening of establishments and in general any place used for the performance of activities.
71/CFF Notice of update of economic activities and obligations.
72/CFF Notice of closing of establishments and in general any place used for the performance of their activities.
73/CFF Notice of suspension of activities.
74/CFF Notice of resumption of activities.
75/CFF Notice of suspension/resumption of activities of employees.
76/CFF Notice of change of name or corporate name.
77/CFF Notice of change of fiscal address through the SAT Portal, at the SAT Office or at the Virtual Office.
78/CFF Notice of correction or change of name and other identity data.
79/CFF Notice of change of capital regime.
80/CFF Notice of opening of succession.
81/CFF Notice of cancellation in the RFC due to total cessation of operations.
82/CFF Notice of cancellation in the RFC due to total liquidation of assets.
83/CFF Notice of cancellation in the RFC due to death.
84/CFF Notice of cancellation in the RFC due to liquidation of the succession.
85/CFF Notice of start of liquidation or change of fiscal residence.
86/CFF Notice of cancellation in the RFC due to merger of companies.
87/CFF Notice of start of commercial bankruptcy proceedings.
88/CFF ......................................................................................................................................................
89/CFF ......................................................................................................................................................
90/CFF Declaration and payment of rights, products and revenues.
91/CFF a ......................................................................................................................................................
93/CFF ......................................................................................................................................................
94/CFF Notice of modifications to the registry of registered public accountants and Societies or Associations of public accountants.
95/CFF Notice to present report on alienation of shares, letter of presentation and report.
96/CFF Report on the presentation of the 2024 financial statement report for tax purposes issued by a registered public accountant of large taxpayers. 97/CFF Report on financial statements of taxpayers who have declared their option to audit, as well as those who are obliged to do so. 98/CFF Report on active partners and compliance with the continuing education or academic update standard.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 9

99/CFF Report on certification of Registered Public Accountants with valid certification.
100/CFF Request for registration of Public Accountant via Internet.
101/CFF Request for registration of Societies or Associations of Public Accountants via Internet.
102/CFF Queries on transfer pricing matters.
103/CFF Request for authorization to pay debts in installments or deferred.
104/CFF ......................................................................................................................................................
105/CFF Request for generation of e.firma Certificate for individuals.
106/CFF Request for renewal of e.firma Certificate for individuals.
107/CFF Request for revocation of Certificates.
108/CFF Request for Digital Seal Certificate.
109/CFF Verification of the authenticity of receipts with digital seal.
110/CFF ......................................................................................................................................................
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 Notices from the CFDI certification provider.
115/CFF ......................................................................................................................................................
116/CFF Request for refund of the guarantee presented by the provider.
117/CFF Request for Special Digital Seal Certificate (CESD) to operate as a certification provider.
118/CFF Notice that the option has been chosen to operate or continue operating as a certification provider for issuing CFDI through the acquirer of goods or services to individuals.
119/CFF a ......................................................................................................................................................
121/CFF ......................................................................................................................................................
122/CFF Request for reimbursement of the deposit guarantee.
123/CFF Request for certified copies of declarations presented electronically.
124/CFF ......................................................................................................................................................
125/CFF Request for declarations and payments certificates.
126/CFF Request for address verification.
127/CFF Request for certificate of registration in the alcohol taxpayers registry in the RFC.
128/CFF Clarification of requirements, fines or communications of omitted obligations due to surveillance of compliance in the presentation of declarations.
129/CFF a ......................................................................................................................................................
133/CFF ......................................................................................................................................................
134/CFF Request for the offering, expansion, substitution of fiscal interest guarantee and request for appraisal (in case of offering of goods) or appraisal carried out by authorized persons. 135/CFF Request for cancellation of fiscal interest guarantee.
136/CFF a ......................................................................................................................................................
138/CFF ......................................................................................................................................................
139/CFF Declaration of the relationship of partners, shareholders or associates residing abroad of legal entities residing in Mexico that opt not to register in the RFC (Official Form 96).

10 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

140/CFF ......................................................................................................................................................
141/CFF Notice to renounce the presentation of the tax report.
142/CFF Notice presented by Registered Public Accountants when the taxpayer does not accept or disagrees with the formulated report.
143/CFF ......................................................................................................................................................
144/CFF Notice presented by societies that register in the registry or share register or partnership shares partners or shareholders who are individuals and do not provide them with the necessary documentation to verify the withheld tax.
145/CFF ......................................................................................................................................................
146/CFF Request to leave without effect the payment in installments, in partialities or deferred.
147/CFF ......................................................................................................................................................
148/CFF ......................................................................................................................................................
149/CFF Request for reduction of fines in accordance with article 74 of the CFF.
150/CFF Clarification of tax debts reported to credit bureau.
151/CFF ......................................................................................................................................................
152/CFF Report that persons who keep their accounting or part of it using electronic records are obliged to provide regarding their clients and suppliers, related to the RFC key of their users.
153/CFF ......................................................................................................................................................
154/CFF ......................................................................................................................................................
155/CFF ......................................................................................................................................................
156/CFF Report and documentation that must contain the declaration with which the presumption of article 69-B of the Federal Tax Code is rebutted. 157/CFF Report and documentation that taxpayers referred to in rule 1.5 must present to prove that they effectively received the services or acquired the goods that support the fiscal vouchers issued to them or that corrected their tax situation. 158/CFF Request for validation of the RFC key through the CURP.
159/CFF a ......................................................................................................................................................
161/CFF ......................................................................................................................................................
162/CFF Report that credit institutions and brokerage houses must send to tax authorities.
163/CFF ......................................................................................................................................................
164/CFF Request by credit institutions to be included in the list of issuers of letters of credit.
165/CFF a ......................................................................................................................................................
167/CFF ......................................................................................................................................................
168/CFF Request for registration in the RFC of individuals acting as collectors of recyclable materials and products.
169/CFF Notice of suspension of activities of legal entities.
170/CFF a ......................................................................................................................................................
182/CFF ......................................................................................................................................................
183/CFF Notice by associations of interpreters and actors, trade unions of music workers and collective management societies constituted in accordance with the Federal Copyright Law, to carry out the collection on behalf and order of individuals who have the status of affiliated members, partners, associates or members of the same.
184/CFF ......................................................................................................................................................

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 11

185/CFF ......................................................................................................................................................
186/CFF Online queries and authorizations.
187/CFF Reimbursement Request.
188/CFF Notice to exempt from joint liability.
189/CFF ......................................................................................................................................................
190/CFF Request for registration as a portable e.firma user.
191/CFF Notice of cancellation as a portable e.firma user.
192/CFF Online revocation appeal or exclusive substantive revocation appeal presented through the tax mailbox.
193/CFF ......................................................................................................................................................
194/CFF Notice of technological changes for CFDI certification providers.
195/CFF Report of notices sent to clients or service providers on the cessation of activities as a certification provider.
196/CFF ......................................................................................................................................................
197/CFF Clarification in requests for Password or e.firma Certificate procedures.
198/CFF Request for reduction of fines and application of the surcharge rate for extension.
199/CFF a ......................................................................................................................................................
201/CFF ......................................................................................................................................................
202/CFF Notice for obtaining the declaration of the service provider of partial construction services of buildings intended for housing.
203/CFF ......................................................................................................................................................
204/CFF Notice of application of the VAT tax incentive for the provision of partial construction services of buildings intended for housing.
205/CFF a ......................................................................................................................................................
207/CFF ......................................................................................................................................................
208/CFF Request to obtain authorization to operate as a certification and CFDI generation provider for the primary sector.
209/CFF ......................................................................................................................................................
210/CFF Notices from the certification and CFDI generation provider for the primary sector.
211/CFF Request for renewal of authorization to operate as a certification and CFDI generation provider for the primary sector.
212/CFF ......................................................................................................................................................
213/CFF ......................................................................................................................................................
214/CFF Notice to cease operating as a certification and CFDI generation provider for the primary sector and as a certification provider for issuing CFDI through the acquirer of goods or services. 215/CFF Report of legal representatives and addresses authorized to receive payment requests. 216/CFF Report of consent to invoice by a certification and CFDI generation provider for the primary sector.
217/CFF a ......................................................................................................................................................
219/CFF ......................................................................................................................................................
220/CFF Request for SAT Digital Seal Certificate to operate as a certification provider.

12 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

221/CFF ......................................................................................................................................................
222/CFF Request for validation and technical opinion to operate as a certification provider for issuing CFDI through the acquirer of goods or services. 223/CFF Notice of access to the monitoring tool for certification provider of issuing CFDI.
224/CFF a ......................................................................................................................................................
228/CFF ......................................................................................................................................................
229/CFF Request for official logo for CFDI certification providers.
230/CFF Informative Declaration of Relevant Operations.
231/CFF Request for registration and cancellation in the RFC due to merger of companies.
232/CFF Clarification of obligations of non-business trusts.
233/CFF ......................................................................................................................................................
234/CFF Request for delivery of surplus from the product of auction or adjudication.
235/CFF Request for Registration in the RFC by Simplified Share Companies.
236/CFF ......................................................................................................................................................
237/CFF Notice that subjects who deliver prizes in tax raffles must present.
238/CFF Report without Reportable Accounts (zero report), in terms of Annexes 25 and 25-Bis of the RMF.
239/CFF Notice on the number of Identification of Financial Institutions or entities that qualify as Financial Institutions, that are not Subject to Report, in terms of Annex 25 of the RMF. 240/CFF Notice by the fiduciary institution, which is a Financial Institution Subject to Report, that exercises the option provided in Annex 25-Bis, First Part, Section VIII, Subsection B(1)(e) of the RMF. 241/CFF Report to remedy the non-compliances detected during the verification of compliance with technological requirements and obligations to operate as a CFDI Certification Provider.
242/CFF ......................................................................................................................................................
243/CFF Report to remedy the non-compliances detected during the verification of compliance with technological requirements and obligations to operate as a certification and CFDI generation provider for the primary sector. 244/CFF Request for start of friendly procedure contained in a Treaty to Avoid Double Taxation (Mutual Agreement Procedure, MAP in English). 245/CFF Activation of the tax mailbox and registration of communication mechanisms as contact means.
246/CFF a ......................................................................................................................................................
248/CFF ......................................................................................................................................................
249/CFF Request for suspension of the term to notify the start of a friendly procedure.
250/CFF Request for modification of the RFC key assigned by the SAT, for employees and taxpayers who have obtained a modification in the CURP.
251/CFF ......................................................................................................................................................
252/CFF Notice on flagging and registration of Mexican vessels and naval artifacts.
253/CFF Request for clarification of the impropriety of the assessment issued in terms of article 41, fraction II of the CFF.
254/CFF ......................................................................................................................................................
255/CFF Notice regarding Third-Party Service Providers in accordance with Annexes 25 and 25-Bis of the RMF.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 13

256/CFF Request for access to the public service for the verification and authentication of e.firma.
257/CFF ......................................................................................................................................................
258/CFF Request for the generation, renewal, modification, or cancellation of communication certificates, and other elements inherent thereto, in accordance with Annexes 25 and 25-Bis of the RMF.
259/CFF a ......................................................................................................................................................
261/CFF ......................................................................................................................................................
262/CFF Request for technical opinion and validation to operate as a certifying body.
263/CFF Request for authorization to operate as a certifying body.
264/CFF Notice of renewal of authorization and exhibition of the guarantee to continue operating as a certifying body.
265/CFF Notices of information updates for certifying bodies.
266/CFF Request to render the authorization to operate as a certifying body ineffective.
267/CFF Notice to submit the report on the certification by authorized third parties.
268/CFF Notice of signing, modification, or termination of contracts entered into between certifying bodies and authorized third parties.
269/CFF Notice of dismissal or replacement of personnel assigned to the certifications of authorized third parties.
270/CFF Statistical reports from certifying bodies.
271/CFF Notice regarding the unusability, destruction, loss, or theft of books or accounting records.
272/CFF Request for reprinting of the acknowledgment of refund request, compensation notice, or requirement.
273/CFF a ......................................................................................................................................................
275/CFF ......................................................................................................................................................
276/CFF Documentation and information to rebut the presumption of improper transmission of the right to reduce fiscal losses established in Article 69-B Bis of the CFF.
277/CFF a ......................................................................................................................................................
282/CFF ......................................................................................................................................................
283/CFF Notices of volumetric controls.
284/CFF ......................................................................................................................................................
285/CFF ......................................................................................................................................................
286/CFF Notice of certification by authorized third parties.
287/CFF a ......................................................................................................................................................
289/CFF ......................................................................................................................................................
290/CFF Notice from the entity qualifying as a Financial Institution Subject to Reporting that does not have or is not obliged to register in the RFC.
291/CFF ......................................................................................................................................................
292/CFF ......................................................................................................................................................
293/CFF Notice to assume the obligation to pay the tax credit owed to a public entity.
294/CFF ......................................................................................................................................................
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. 296/CFF Clarification to remedy irregularities detected under Article 17-H Bis of the CFF, or in its case, discharge of requirement or request for extension.

14 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

297/CFF Information and documentation provided by the fiscal collaborator third party.
298/CFF Informational declaration to reveal generalized and personalized reportable schemes.
299/CFF Complementary informational declaration presented to reveal modifications to generalized and personalized reportable schemes.
300/CFF Complementary informational declaration to reveal generalized and personalized reportable schemes, presented by tax advisors exempt from the obligation to reveal the reportable scheme. 301/CFF Certificate of non-reportable scheme or existence of legal impediment to reveal a reportable scheme. 302/CFF Request for additional information to tax advisors and taxpayers. 303/CFF Informational declaration to provide data on taxpayers to whom a generalized or personalized reportable scheme was marketed. 304/CFF Reconciliation of billing complaints.
305/CFF ......................................................................................................................................................
306/CFF Request for renewal of the e.firma Certificate for legal entities.
307/CFF ......................................................................................................................................................
308/CFF Fiscal Situation Certificate with CIF.
309/CFF ......................................................................................................................................................
310/CFF ......................................................................................................................................................
311/CFF Request for generation, update, or renewal of the Password for legal entities.
312/CFF Request for generation of the e.firma Certificate for legal entities.
313/CFF ......................................................................................................................................................
314/CFF Report on the merger and spin-off of companies.
315/CFF ......................................................................................................................................................
316/CFF Prior review before submitting the notice of cancellation in the RFC due to the merger of companies.
317/CFF Request for capture line for payments on account, of controlled credits pending payment.
318/CFF Report provided by the Registered Public Accountant regarding non-compliance with tax and customs provisions or a fact probably constitutive of a crime. 319/CFF Request for capture line for refunds. 320/CFF Request for data in the RFC of wage earners. 321/CFF Request for registration in the RFC of natural persons through virtual office. 322/CFF Fiscal Data Card. 323/CFF Clarification to request the release of bank deposits, insurance, or any other deposit. 324/CFF Request for clarification for taxpayers dissatisfied with the publication of their data on the SAT Portal. 325/CFF Clarification of communications and letters inviting to deep surveillance interviews.

Income Tax
1/ISR Informational declaration for consideration or donations received exceeding $100,000.00.
2/ISR ......................................................................................................................................................
3/ISR ......................................................................................................................................................
4/ISR Notice for the determination of the deductible loss in the sale of shares and other securities, when acquired or disposed of outside of anonymous companies that obtain a concession from the Ministry of Finance and Public Credit to act as a stock exchange.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 15

5/ISR Request for technical opinion on compliance with technological requirements to request authorization to issue electronic wallets used in the acquisition of fuels for maritime, aerial, and land vehicles. 6/ISR Request for authorization to issue electronic wallets. 7/ISR Notice of renewal of authorization and exhibition of the guarantee to operate as an issuer of electronic wallets. 8/ISR Notice of data updates for authorized issuers of electronic wallets. 9/ISR Request for technical opinion on compliance with technological requirements to request authorization to issue electronic wallets for food vouchers.
10/ISR a ......................................................................................................................................................
12/ISR ......................................................................................................................................................
13/ISR Request for authorization to apply the Optional Regime for Groups of Companies.
14/ISR Notice of disincorporation from the Optional Regime for Groups of Companies when the group intends to cease applying it.
15/ISR Request for authorization to receive deductible donations.
16/ISR Notices for the update of the registry and directory of authorized donees to receive deductible donations.
17/ISR Request for new authorization to receive deductible donations.
18/ISR Request for authorization to apply received deductible donations in additional activities.
19/ISR Informational declaration to guarantee the transparency of assets, as well as the use and destination of received donations and activities intended to influence legislation. 20/ISR Report on operations carried out with related parties or donors. 21/ISR Request for authorization to receive deductible donations in accordance with the Convention to Avoid Double Taxation and Prevent Fiscal Evasion in Matters of Income Taxes, signed by the Government of the United Mexican States and the Government of the United States of America. 22/ISR Notice to opt for determining the tax on a net basis. 23/ISR Request for registration as a withholding agent by residents abroad who pay salaries and by natural or legal persons residing abroad who carry out artistic activities in national territory other than the presentation of public or private shows.
24/ISR a ......................................................................................................................................................
28/ISR ......................................................................................................................................................
29/ISR Request for authorization to apply a lower profit coefficient to determine provisional ISR payments.
30/ISR Notice of option to deduct estimated expenditures related to direct or indirect costs of works or the provision of services.
31/ISR Notice of constitution or changes to the fund for the creation of reserves for pensions, retirements, and seniority premiums.
32/ISR Notice of transfer of funds and returns from the pension, retirement, and seniority premium fund from one institution to another.
33/ISR Notice of incorporation into the Optional Regime for Groups of Companies when acquiring more than 80% of the shares with voting rights of a company. 34/ISR Notice of disincorporation of companies integrated into the Optional Regime for Groups of Companies. 35/ISR Notice of submission of the registry of documents evidencing the financing operation, in the Special Section of the National Registry of Securities and Intermediaries under the responsibility of the National Banking and Securities Commission.

16 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

36/ISR Notice to provide information related to credit instruments placed in a country with which Mexico has a treaty in force to avoid double taxation. 37/ISR Notice of modifications to the information manifested through form 36/ISR.
38/ISR ......................................................................................................................................................
39/ISR Multiple notice for: Destruction of merchandise that has lost its value. Donation of merchandise that has lost its value. Donation of perishable products subject to expiration date. Agreements with donees to receive ISR donations.
40/ISR a ......................................................................................................................................................
42/ISR ......................................................................................................................................................
43/ISR Notice presented by the securities depository to be released from the obligation to withhold ISR regarding income from the disposal of credit instruments.
44/ISR a ......................................................................................................................................................
46/ISR ......................................................................................................................................................
47/ISR Notice by which joint responsibility is voluntarily assumed to calculate and pay the tax on financial derivative operations.
48/ISR Notice through which information on the financial derivative operation celebrated is provided.
49/ISR Notice of designation of a representative in Mexico to not submit a tax report when the disposal of shares or securities is exempt under treaties to avoid double taxation. 50/ISR Notice that must be presented by the resident abroad who disposes of shares issued by a company resident in Mexico, due to the reorganization, restructuring, merger, spin-off, or similar operation carried out. 51/ISR Notice to provide information on persons who opted to acquire shares or securities at no cost or at a price lower than or equal to market price.
52/ISR ......................................................................................................................................................
53/ISR Notice to be presented in the months of January and February of each year, regarding the option of non-withholding of ISR for the use or temporary enjoyment of real estate assets for residents in the United States of America. 54/ISR Notice regarding deductions for losses from uncollectible credits.
55/ISR a ......................................................................................................................................................
57/ISR ......................................................................................................................................................
58/ISR Request for authorization to defer the payment of ISR derived from the restructuring referred to in Article 161 of the ISR Law.
59/ISR ......................................................................................................................................................
60/ISR Notice for the administration of personal retirement plans.
61/ISR Request for authorization for newly created multiple-object companies.
62/ISR ......................................................................................................................................................
63/ISR ......................................................................................................................................................
64/ISR Report on interest and disposal of shares in the financial sector.
65/ISR Report that must be provided by companies composing the financial system and federal and state public organisms receiving interest derived from mortgage credits. 66/ISR Quarterly report on payments made to residents abroad for interest at the withholding rate of 4.9%. 67/ISR Informational declaration of the amount of contributions received in savings funds and boxes. 68/ISR Notice of disposal of shares derived from an international restructuring.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 17

69/ISR Request for authorization and notice for the release of the obligation to pay expenditures with electronic transfer, named check, card, or electronic wallet. 70/ISR Request for authorization to deduct losses arising from the disposal of other securities. 71/ISR Notice not to decrease the acquisition cost based on the elapsed years. 72/ISR Notice to deduct payments for the use or temporary enjoyment of a primary residence and investments in dining rooms, airplanes, and vessels. 73/ISR Notice to inform that the shares subject to authorization have not left the group.
74/ISR a ......................................................................................................................................................
77/ISR ......................................................................................................................................................
78/ISR Request for resolution to deduct interest on debts contracted with related parties and notice to submit the notarized board minutes upon the subscription and payment of capital once the shares have been disposed of at fiscal cost.
79/ISR ......................................................................................................................................................
80/ISR ......................................................................................................................................................
81/ISR Request for resolution to deduct interest on debts contracted with related parties.
82/ISR Report on the fiscal incentive applied by taxpayers carrying out maquiladora operations.
83/ISR Notice by which maquiladora companies inform about income obtained from the disposal of movable and immovable goods.
84/ISR ......................................................................................................................................................
85/ISR Request for authorization to consider assets in the proportion in which they are used in the maquiladora operation.
86/ISR Request for authorization not to apply the provisions of Title VI, Chapter I of the ISR Law.
87/ISR Notice of continuation of validity or contracting of new financings for those who have obtained the authorization referred to in form 86/ISR.
88/ISR ......................................................................................................................................................
89/ISR ......................................................................................................................................................
90/ISR Notice to assume the obligation to withhold the ISR that, in its case, corresponds to the interest or gains arising from financial derivative operations of debt or capital 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 ISR withholdings. 92/ISR Notice presented by taxpayers dedicated to agricultural, livestock, or fishing activities who exercise the option to pay 4 percent for ISR withholdings.
93/ISR ......................................................................................................................................................
94/ISR Notice presented by taxpayers dedicated to the activity of long-distance land passenger and tourism transport who exercise the option to pay 7.5 percent for ISR withholdings.
95/ISR ......................................................................................................................................................
96/ISR Notice of option for vehicle acquirers not to make the withholding referred to in Article 126, fourth and fifth paragraphs of the ISR Law.
97/ISR a ......................................................................................................................................................
99/ISR ......................................................................................................................................................
100/ISR Report on the registration with the analytical relationship of the concepts that apply against the accounting balance of global preventive reserves as of December 31, 2013, as well as the amount of the pending accounting balance of the global preventive reserve to be applied at the beginning and at the end of the fiscal year in question.

18 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

101/ISR ......................................................................................................................................................
102/ISR ......................................................................................................................................................
103/ISR Report on the deduction of global preventive reserves.
104/ISR Report on the analytical relationship of overdue credits that are to be alienated.
105/ISR Notice on the acquisition of shares of a corporation by an investment trust in energy and infrastructure.
106/ISR Notice on investment trusts in energy and infrastructure.
107/ISR Report to remedy the non-compliances detected during the verification of compliance with technological requirements of the applicant for issuer and authorized issuer of electronic wallets used in the acquisition of fuels for maritime, air, and land vehicles. 108/ISR Report to remedy the non-compliances detected during the verification of compliance with technological requirements of the applicant for issuer and authorized issuer of electronic wallets for food vouchers.
109/ISR a ......................................................................................................................................................
114/ISR ......................................................................................................................................................
115/ISR Notice to extend the deadline for reinvestment of amounts recovered in losses due to fortuitous event or force majeure.
116/ISR Informational declaration of Foreign Entities Subject to Preferential Tax Regimes.
117/ISR ......................................................................................................................................................
118/ISR Informational declaration of manufacturing, maquiladora, and export service companies (DIEMSE).
119/ISR Notice of control of technological changes for authorized issuer of electronic wallets used in the acquisition of fuels for maritime, air, and land vehicles. 120/ISR Notice to leave without effect the authorization to issue electronic wallets. 121/ISR Notice of control of technological changes for authorized issuer of electronic wallets for food vouchers.
122/ISR ......................................................................................................................................................
123/ISR Notice of disincorporation from the Optional Regime for Groups of Corporations when the integrating company can no longer be considered as such or ceases to meet the requirements to be so. 124/ISR Authorization to exclude investments in new assets from the limitation established as a requirement for investment trusts in energy and infrastructure. 125/ISR Notice to accumulate the gain derived from the alienation of shares related to the development of investment in infrastructure.
126/ISR a ......................................................................................................................................................
128/ISR ......................................................................................................................................................
129/ISR Notice to exercise the option to publish information related to deferred ISR.
130/ISR Prior notice of transfer pricing adjustments made in terms of rule 3.9.1.4., first paragraph of the FMF.
131/ISR Master Annual Informational Declaration of related parties of the multinational business group.
132/ISR Local Annual Informational Declaration of related parties.
133/ISR Country-by-country Annual Informational Declaration of the multinational business group.
134/ISR Prior notice of transfer pricing adjustments made in terms of rule 3.9.1.4., second paragraph of the FMF.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 19

135/ISR a ......................................................................................................................................................
138/ISR ......................................................................................................................................................
139/ISR Annual informational declaration of Trusts dedicated to the acquisition or construction of real estate.
140/ISR Notice on the sale of shares to an investment trust in energy and infrastructure.
141/ISR Notice on the exercise of the option for the advance of deferred ISR by the contribution of real estate assets to a trust dedicated to the acquisition or construction of real estate.
142/ISR ......................................................................................................................................................
143/ISR Notice by which residents abroad who carry out maquiladora operations through a shelter maquiladora company inform that they have ceased their maquiladora activities. 144/ISR Notice to exercise the option referred to in article 74-B of the ISR Law. 145/ISR Provisional ISR declaration for the alienation of real estate assets.
146/ISR ......................................................................................................................................................
147/ISR Notice regarding income from services that will not be considered passive income.
148/ISR Report to remedy the technological non-compliances determined for the authorized issuer of electronic wallets.
149/ISR ......................................................................................................................................................
150/ISR Report of modification to deferred ISR.
151/ISR Notice to disprove the cause or causes that gave rise to the initiation of the procedure for revocation of the authorization to operate as an authorized issuer of electronic wallets.
152/ISR ......................................................................................................................................................
153/ISR Initial notice of the registration of the members or participants of a foreign legal figure.
154/ISR Notice of variations to the registration of the members or participants of a foreign legal figure.
155/ISR Cancellation of the authorization to receive deductible donations.
156/ISR Report to guarantee the transparency of assets, as well as the use and destination of donations received and activities intended to influence legislation, for fiscal years prior to 2020. 157/ISR Notice of alienation of shares carried out between residents abroad. 158/ISR Report of evidence regarding the ninety-day natural transition period of electronic wallet issuers.
159/ISR ......................................................................................................................................................
160/ISR Designation of the representative of the resident abroad.
161/ISR Notice presented by the taxpayer when the assets cease to be useful for obtaining their income.
162/ISR Informational Declaration for Notaries Public and other public officials, regarding the dismemberment of the attributes of property ownership of the asset. 163/ISR Notice to continue on the list of institutions authorized to administer personal retirement plans. 164/ISR Application 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 Report and documentation of trusts dedicated to the acquisition or construction of real estate. 167/ISR Report to the real-time verification program for investment trusts in energy and infrastructure.

20 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

Value Added Tax
1/IVA ......................................................................................................................................................
2/IVA ......................................................................................................................................................
3/IVA Application for refund of VAT for diplomatic missions, international organizations, and executive agencies.
4/IVA Notice of export of filming or recording services.
5/IVA Notices presented by the fiduciary and the trustees in the RFC so that the fiduciary institution issues fiscal vouchers on behalf of the trustees of the trust in which they participate. 6/IVA Inquiry of keys in the RFC to determine subjects exempt from VAT.
7/IVA ......................................................................................................................................................
8/IVA Informational declaration of operations with third parties (DIOT).
9/IVA Report of start of activities.
10/IVA ......................................................................................................................................................

Special Tax on Production and Services
1/IEPS ......................................................................................................................................................
2/IEPS Advance application for labels or seals for importation of alcoholic beverages.
3/IEPS ......................................................................................................................................................
4/IEPS Application for delivery of physical labels and seals for national alcoholic beverages.
5/IEPS ......................................................................................................................................................
6/IEPS Application for delivery of physical labels and seals for imported alcoholic beverages.
7/IEPS Application for delivery of labels and seals for importation to taxpayers who occasionally import alcoholic beverages in accordance with rules 1.3.1., 1.3.6. or 3.7.3. in relation to 3.7.5. of the RGCE.
8/IEPS ......................................................................................................................................................
9/IEPS Notice of change of legal representative and/or authorized representative to collect labels or seals.
10/IEPS a ......................................................................................................................................................
22/IEPS ......................................................................................................................................................
23/IEPS Application for registration in the Registry of Taxpayers of Alcoholic Beverages in the RFC.
24/IEPS a ......................................................................................................................................................
28/IEPS ......................................................................................................................................................
29/IEPS Notice on failures in computing systems.
30/IEPS Notices presented by producers and importers of processed tobacco.
31/IEPS Notice of renewal of authorization and exhibition of guarantee to operate as an Authorized Service Provider (ASP) for games with betting and raffles.
32/IEPS a ......................................................................................................................................................
35/IEPS ......................................................................................................................................................
36/IEPS Application for Security Codes for printing.
37/IEPS a ......................................................................................................................................................
40/IEPS ......................................................................................................................................................
41/IEPS Notice of definitive export of goods referred to in fraction I, subsection J) of article 2 of the IEPS Law.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 21

42/IEPS Notice of subscription, modification or revocation of service provision contracts that ASPs celebrate with Operators and/or Permit Holders. 43/IEPS Application that producers, manufacturers and importers of cigarettes and other processed tobacco must present on the SAT Portal, for incorporation to obtain security codes. 44/IEPS Notice by the operator or permit holder who opts to contract the services of an Authorized Service Provider (ASP).
45/IEPS ......................................................................................................................................................
46/IEPS Application to obtain folios for the printing of electronic labels for alcoholic beverages.
47/IEPS Application to inform the security measures for the printing of electronic labels.
48/IEPS Application for folios for printing of electronic labels.
49/IEPS Report on the use of labels and seals through the Electronic Format of Labels and Seals (FEMYP) obtained, used, destroyed and rendered unusable.
50/IEPS a ......................................................................................................................................................
54/IEPS ......................................................................................................................................................
55/IEPS Application to obtain connection with external entities or third parties.
56/IEPS Clarification to remedy or disprove the causes prior to deregistration in the Registry of Taxpayers of Alcoholic Beverages in the RFC.
................................................................................................................................................................................

Federal Revenue Law
1/LIF ......................................................................................................................................................
2/LIF Report of the increases and decreases that the inventory of vehicles that used diesel for which the IEPS was paid and for which the credit will be made had, as well as the description of the supply system of said fuel. 3/LIF Notice presented by taxpayers manifesting the application of a fiscal incentive granted to those who acquire or import diesel or biodiesel and their mixtures for final consumption and that is for automotive use in vehicles destined exclusively to public and private transport of people or cargo. 4/LIF Notice by which a fiscal incentive is granted to persons who carry out business activities and who, in determining their profit, can deduct diesel or biodiesel and their mixtures that they acquire or import for final consumption, provided that they are used exclusively as fuel in general machinery. 5/LIF Notice for the application of the fiscal incentive for the use of diesel in marine vehicles owned by the taxpayer or under their legitimate possession. 6/LIF Notice on the use of diesel exclusively for the supply of marine vehicles. 7/LIF Notice for the application of the fiscal incentive for the use of diesel or biodiesel and their mixtures in machinery owned by the taxpayer or under their legitimate possession. 8/LIF Report of donations granted to organizations or trusts not authorized to receive donations. 9/LIF Report of donations received for the attention of natural disasters. 10/LIF Application to apply the fiscal incentive of the Thirty-Fourth transitional provision of the LIF.

22 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

Hydrocarbon Revenue Law
1/LISH Monthly provisional declarations of payment of the right for shared profit.
2/LISH Annual declaration of payment of the right for shared profit.
3/LISH Monthly declarations of payment of the right for hydrocarbon extraction.
4/LISH Monthly declarations of payment of the right for hydrocarbon exploration.
5/LISH ......................................................................................................................................................
6/LISH Sending of the information of the registration of costs, expenses and types of hydrocarbons.
7/LISH Application for refund of VAT balances in favor for contractors.
8/LISH Notice of the notification of the development plans for the extraction of hydrocarbons approved by the National Hydrocarbons Commission for the determination of the IAEEH.
9/LISH ......................................................................................................................................................
10/LISH Presentation of the information regarding the assignment areas.
11/LISH Informational declaration of operations carried out on behalf of the members of the oil consortium or of a unified area.
12/LISH ......................................................................................................................................................
13/LISH Payment declarations of the petroleum right for well-being.

From the Decree by which various fiscal benefits are granted 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 a ......................................................................................................................................................
4/DEC-1 ......................................................................................................................................................
5/DEC-1 Notice of application of the benefits conferred by the Decree by which a fiscal incentive is established for the importation or alienation of juices, nectars and other beverages.

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, with works of their production, and that facilitates the payment of taxes for the alienation 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 Notices, declarations and works of art proposed in payment of the taxes for the alienation of artistic works and antiques owned by private individuals. 2/DEC-2 Notice of the works of art received in donation or delivered to museums for their exhibition and conservation.
3/DEC-2 ......................................................................................................................................................
................................................................................................................................................................................
From the Decree by which fiscal incentives are granted to encourage the use of electronic payment methods, published in the DOF on September 02, 2024. 1/DEC-5 Notice to participate in the "El Buen Fin" Raffle in accordance with the Decree by which fiscal incentives are granted to encourage the use of electronic payment methods. 2/DEC-5 Notice of conformity for the permanent compensation of funds that must be presented by the federative entities. 3/DEC-5 Presentation of the payment receipt to the Ministry of the Interior of proceeds from unclaimed prizes in accordance with the Decree by which fiscal incentives are granted to encourage the use of electronic payment methods. 4/DEC-5 Delivery of information that must be provided by the participating entities of the "El Buen Fin" Raffle, assisted by the clearing house and/or specialized company.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 23

5/DEC-5 Delivery of information that participating entities of the "El Buen Fin" Lottery must provide, assisted by the clearing house and/or specialized company, regarding prizes paid by federal entity.

6/DEC-5 Notice of manifestation of participation by the clearing house and specialized company to act as an information intermediary between participating entities as prize payers and the SAT.

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 Report of the Register of Beneficiaries of Agricultural Fuels and the Register of Beneficiaries of Agricultural Diesel.

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

From the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018 and modified through publications in the same dissemination organ on December 30, 2020 and October 21, 2022, as well as from the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020.

1/DEC-12 Notice of registration in the Register of beneficiaries of the tax incentive for the northern or southern border region.

2/DEC-12 Notice to deregister from the Register of beneficiaries of the tax incentive for the northern or southern border region.

3/DEC-12 Notice to apply the tax incentive in matters of VAT in the northern or southern border region.

4/DEC-12 Notice to deregister the tax incentive in matters of VAT in the northern or southern border region.

5/DEC-12 Report to the real-time verification program for taxpayers of the northern or southern border region.

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

From the provision of digital services and intermediation between third parties.

1/PLT Request for registration in the RFC of residents abroad who provide digital services.

2/PLT Request for generation of the e.firma Certificate for residents abroad who provide digital services.

3/PLT Request for registration in the RFC of residents abroad who provide digital intermediation services.

4/PLT Notice of update of economic activities and obligations for platforms providing digital intermediation services between third parties.

5/PLT Notice to exercise the option to consider VAT and ISR withholdings as definitive payments.

6/PLT a ......................................................................................................................................................

12/PLT ......................................................................................................................................................

13/PLT Notice of option for payment of contributions from abroad, for the provision of digital services in Mexico.

14/PLT ......................................................................................................................................................

Federal Rights Law

1/DERECHOS Notice of the determination of the Extraordinary Right on Mining.

2/DERECHOS Declaration of Payment of the Right on Mining.

3/DERECHOS Declaration of Payment of the Special Right on Mining.

4/DERECHOS Declaration of Payment of the Additional Right on Mining.

5/DERECHOS Declaration of Payment of the Extraordinary Right on Mining.

24 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

I. Definitions

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

II. Procedures

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

Federal Tax Code

1/CFF Obtain your opinion on compliance with tax obligations.

Procedure
Service
Description of the procedure or service Amount Generate your opinion on compliance with tax obligations, in accordance with article 32-D of the CFF. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?

Individuals.
Legal entities.
When you require it.
Where can I present it? On the SAT Portal:
https://ptsc32d.clouda.sat.gob.mx/?/reporteOpinion32DContribuyente

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?" and enter your RFC, Password, the captcha and select Send, or choose e.firma, select Search to add your Certificate and Private Key (.cer and .key), enter your Private Key Password and select Send.
The Opinion on compliance with tax obligations will be displayed; print it or save it.

What requirements must I meet?
You do not need to present documentation.

Under what conditions must I comply?
Have a Password or e.firma.

TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I track 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

Opinion on compliance with tax obligations:
 The obtaining of the opinion is immediate and online and does not constitute a resolution in a favorable sense.

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 upon completing the procedure or service?
What is the validity of the procedure or service?

Opinion on compliance with tax obligations. • 3 months counted from the day of its issuance regarding the granting of subsidies or incentives, provided that the compliance opinion is positive or registered without tax obligations, or well

30 natural days from the date of issuance
regarding tax procedures, or authorizations in matters of internal taxes, foreign trade, provided that the compliance opinion is positive.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 25

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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.
Personal attention at SAT Offices located in various
cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directory The following days and hours: Monday to Thursday from 09:00 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/portal/public/tramites/quejas-odenuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

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

Additional Information
Not applicable.

Legal Basis
Articles 17-D and 32-D of the CFF; Rules 2.1.27., 2.1.28., 2.1.36. and 2.1.37. of the RMF.

2/CFF Clarification to the opinion on compliance with tax obligations.

Procedure
Service
Description of the procedure or service Amount Clarify the inconsistencies that your opinion on compliance with tax obligations shows that you disagree with. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?

Individuals.
Legal entities.
When you require it.
Where can I present it? On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/mi-portal

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?"
Enter your RFC and Password, and choose Start session.
Select the options: Internet Services / Clarifications / Request and a form will appear.
Fill out the electronic form as follows:
In the section Service Description, in the Procedure tab, select:

RFC OPINION OF COMPLIANCE, regarding clarifications of the fiscal situation in the RFC register.
CREDITS (OPINION OF COMPLIANCE), only when it concerns tax credits or regarding the granting of guarantees.
CLARIFY COMPLIANCE OPINION, regarding the presentation of declarations, definitive list of the fourth paragraph of article 69-B of the CFF; list of article 69-B Bis ninth paragraph of the CFF; final condemning sentences for some fiscal crime, and regarding taxpayers registered in the RFC who are located as not located.
In *Subject: Clarification to the opinion on compliance with tax obligations; in Description: Point out the reasons, reasoning, facts and causes you consider necessary for which you disagree with the result that the compliance opinion yielded. If you wish, you can attach a file in PDF format, which supports the arguments of your clarification; in Attach File: Choose the icon Examine and in Open select the digitized documents in PDF format and choose Upload select Send, the receipt acknowledgment is generated which contains the file number of the request and your receipt acknowledgment with which you can track your Clarification, print it or save it. If you wish to verify the response to your request, you must enter the same link, entering your RFC and Password.

26 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

What requirements must I meet?
Attach the documents, the notices that resolve the inconsistencies that the opinion on compliance with tax obligations yielded that you disagree with.

Under what conditions must I comply?
Have a Password.

TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I track 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:

Enter through the link indicated in the section
"Where can I present it?"
Enter your RFC and Password, click on Start
session
Select the option: Internet Services /
Clarifications / Consult and enter the number of folio of sending or receiving your clarification.
No.

Resolution of the procedure or service
Response to your clarification considering that the sense can be appropriate or inappropriate.

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

6 days. Not applicable. Not applicable.

What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?

Acknowledgment of receipt of clarification. Indefinite.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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
Personal attention at SAT Offices located in various
cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directory The following days and hours: Monday to Thursday from 09:00 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/portal/public/tramites/quejas-odenuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

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

Additional Information
It is important that you know that, if your compliance opinion is issued in a negative sense, for declarations not presented, once you have complied with the tax obligations that were reflected as omitted, you must wait 72 hours after that in which you have presented the declaration, or have made the corresponding payment, for the opinion on compliance with tax obligations to be updated.

Legal Basis
Articles 32-D and 33-A of the CFF; Rule 2.1.36. of the RMF.

….............................................................................................................................................................................

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 27

4/CFF Report of trusts of the financial sector.

Procedure
Service
Description of the procedure or service Amount Present the informative declaration by legal entities that participate as trustees in trusts in which income is generated, related to each of said trusts. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?
Legal entities: organizations and institutions of the financial sector and federal and state public bodies.
Each year, by February 15 at the latest.
Where can I present it? Online, in the SATCLOUD electronic tool:
https://mixtli.sat.gob.mx

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:
A. Be a user of the SATCLOUD tool, for which it is required:
Generation of the Responsibility Letter to access the SATCLOUD tool:
1. Enter the SAT Portal: click on Procedures and services / Declarations for companies / Informative /
Informative of trusts of the financial sector.
2. Select in Additional Material / Related Documents / page 7 / Responsibility Letter for access
to SATCLOUD, choose the question: Do you want to open or save SATCLOUD_Responsiva01_Instituciones_SistemaFinanciero_RFC_v2.pdf from sat.gob.mx? select Open or save and fill in the requested information, to create a SATCLOUD user.
3. Deliver the documents indicated in the section "What requirements must I meet?" before the ACSMC, located
in 3ra. Cerrada de Cáliz s/n, Galerón 1er. Piso, Colonia El Reloj, C.P. 04640, Alcaldía Coyoacán, City of Mexico. In a schedule from Monday to Thursday from 08:00 to 13:45 hrs., and from 15:00 to 16:15 hrs. and Friday from 08:00 to 13:45 hrs.
4. From the date of receipt of the responsibility letter, the user release process for SATCLOUD may
take up to 5 days.
B. Once you are a user of the SATCLOUD tool, to present the Informative Declaration, you must do the following:
1. Click on Procedures and services / Declarations for companies / Informative / Informative of
trusts of the financial sector.
2. Select in Additional Material / Related Documents/ page 7 / Interest Validator, a question will appear
Do you want to open or save Validador _Intereses_060117.zip from sat.gob.mx? select Open or save and the Validador.Jar file appears.
3. Select in Additional Material / Related Documents Layout of the interest control file and
trusts the question Do you want to open or save Layout “+del+archivo+de+control+txt+de+intereses+y++fideicomisos.pdf” from sat.gob.mx? select Open or save; the Layout of the interest control file and trusts will be displayed with the instructions to generate TXT file.
4. Execute Validador.Jar, a dialog box will appear to select the e.firma files, enter your
PASSWORD, select the file location to validate, add file and choose the option: validate and generate encrypted file without extension of the declaration.
5. To deposit the encrypted file and the TXT file with the institution's data and the information that is
presented, you require: Select in the main menu the topic of the information to present, the applet deploys two thematic folders: Trusts or Interests; if you select Trusts deposit in the folder the encrypted file and subsequently the TXT file; if you select Interests four options will be displayed: Interests, Mortgage Credit, Alienation of Shares and Investment Societies, choose the topic you wish to present and deposit in the folder the encrypted file without extension of the declaration and subsequently the TXT control file, which identifies the declaration you present, both files must coincide in general data.
6. Upon depositing the files, the applet performs validation and may generate a rejection notice if there
are inconsistencies in the Layout and validation rules or an acknowledgment of receipt when it complies with the Layout and validation rules.
7. This procedure takes approximately forty minutes.

28 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

What requirements must I meet?
On the SAT Portal:

Responsibility Letter for access to the SATCLOUD tool, with copy of official identification any of the
indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex, of the account holder and the hierarchical superior, as well as copy of the document that supports the faculty of the use of e.firma of the financial institution.
Generate two files, one with TXT extension and another without extension, which you must deposit within the
SATCLOUD Tool.

Under what conditions must I comply?
Have access to SATCLOUD and e.firma.

TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I track 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
If you meet the requirements, you will be issued an Acknowledgment of Receipt, otherwise a rejection notice or lack of information will be formulated.

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 upon completing the procedure or service?
What is the validity of the procedure or service?

Acknowledgment of receipt. 1 year.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports

In case of technical doubts and validation criteria,
send email to dudastecnicasintereses@sat.gob.mx
In case of doubts related to SATCLOUD,
send email to satcloud.informativas@sat.gob.mx
To prepare your declaration you can use the
Instruction, manual and specifications for the presentation of Trusts 2025, published in the second link in the section "Where can I present it?" click on Procedures and services / Declarations for companies / Informative / Informative of trusts of the financial sector / Additional Material / Related Documents.
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/portal/public/tramites/quejas-odenuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information

The activation of your SATCLOUD account will be notified via email, to the email account indicated in the
responsibility letter.
In case you present the information late, you can do so throughout the year.

Legal Basis
Articles 18, 19 and 32-B fraction VIII of the CFF; Rule 2.1.26. of the RMF.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 29

5/CFF Request for delivery of the amount paid for the acquisition of goods that cannot be delivered to the bidder.

Procedure
Service

Description of the procedure or service
Requests the tax authority to deliver the amount paid for the acquisition of auctioned goods, which cannot be delivered to you due to a legal impediment.

Amount
Free

Payment of rights
Cost:

Who can request the procedure or service?
Bidders in an auction of SAT goods, who were winners during the auction, but it was not possible to deliver the acquired goods to them.

When is it presented?
Within six months following the date on which the SAT informs you about the impossibility of delivering the goods to you.

Where can I present it?
In person:

At the SAT Collection Offices, located at the addresses indicated in the following link: https://www.sat.gob.mx/portal/public/directorio
The following days and hours: Monday to Friday from 8:00 to 14:30 hrs., at the Collection Office of Parts.

On the SAT Portal:

Enter at the following link: www.sat.gob.mx

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 SAT Offices indicated in the section "Where can I present it?"
Deliver the information mentioned in the section "What requirements must I meet?" to the advisor who will handle the procedure.
Within a maximum period of 2 months, the authority may request additional information from you; you will have 10 days to deliver it. If you exceed this deadline, it will be considered not presented, without prejudice to your ability to present your application again within the period established in the section "When is it presented?"
The authority will have a maximum period of 2 months to resolve, starting from when you have met all the requirements.

On the SAT Portal:

Enter the SAT portal, at the link in the section "Where can I present it?" click on Procedures and services / More procedures and services / Compliance tools / Present your clarification, orientation, service or request / Clarification registration / Steps to follow / 1. Enter the Service.
Enter your RFC and Password, and click on Start session.
Select from the menu the option of Internet Services / Clarifications / Request.
Fill out the form shown on the screen, as follows:
In the Service Description section, on the Procedure tab, select: 5/CFF REFUND REQUEST *Subject: Refund request; Description: Refund request for the delivery of the amount paid for the acquisition of goods that cannot be delivered to the bidder; 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 meet?" and choose Load select Send, a receipt is generated that contains the file number of the request and your receipt with which you can follow up on your Clarification, print it or save it.
To verify the response to your request, enter the SAT Portal and with the file number, check your request within a period of 10 days to verify if they requested additional information; if so, you will have 10 days to deliver it. If you exceed this deadline, it will be considered not presented, without prejudice to your ability to present your request again within the period established in the section "When is it presented?"; or, consult the response issued by the authority by entering the SAT Portal, at the link in the section "Where can I present it?", according to the following steps:

30 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

Click on Procedures and services / More procedures and services / Compliance tools / Present your clarification, orientation, service or request / Consult your clarifications / Steps to follow / 1. Enter the Service.
Enter your RFC and Password, and choose Start session.
Select the option of Internet Services / Clarifications / Consult.
Enter My portal, at the following link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal enter your RFC, Password and choose Start session.
Enter the File Number of the procedure and consult the solution granted to your request.

What requirements must I meet?

In person:

Free written request signed in duplicate, in which you indicate:
- The name of the taxpayer, the trade name or corporate name and the tax address.
- Key in the RFC.
- ADR to which you address and the purpose of the promotion in which you request the refund and justify said request.
- Email address to receive notifications.
- Amount requested for refund.
Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex, original and copy for comparison.
Bank statement of the winning bidder, with an age not greater than three months, and if you do not have it, letterhead letter from the credit institution containing the following information:
- Name of the credit institution.
- Branch number.
- Interbank Account Key (CLABE).
- Key in the RFC to 13 positions for natural persons or 12 positions for legal entities, if they are taxpayers. In the case of non-taxpayers, the RFC must cover the 13 positions; therefore, it is necessary to request the credit institution to add three zeros at the end of said field.
- Name, trade name or corporate name of the account holder.
- Address of the account holder, where street, number (interior and/or exterior), Colony, municipality, federal entity and postal code are visible.
- Branch Number (four digits).
- Bank account number.
  In the case of a legal representative.
Instrument to prove representation (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).
Official identification in accordance with what is stated in numeral 2.
Instrument to prove that the legal representative has been designated for tax purposes, in the case of residents abroad or foreigners residing in Mexico (certified copy and simple copy for comparison).
- For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection C) Instruments to prove representation, of this Annex.

On the SAT Portal:

You must attach in .pdf format, the documentation indicated in numerals 1, 2 and 3 of the section In person.

Under what conditions must I comply?
Have a Password.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 31

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 SAT office where you carried out your procedure, with the receipt of your free written document.

On the SAT Portal:

Enter through the link indicated in the section "Where can I present it?" click on Procedures and services / More procedures and services / Compliance tools / Present your clarification, orientation, service or request / Consult your clarifications / Steps to follow / 1. Enter the Service.
Enter your RFC and Password, click on Start Session.
Select the option of Internet Services / Clarifications / Consult and enter the File Number of the procedure and consult your request.

No.

Resolution of the procedure or service

If you meet the requirements, the authority before which you presented your request will issue an authorization resolution; otherwise, it will be a rejection and will indicate the reason for it. In any case, the resolution will be notified in accordance with article 134 of the CFF.

Maximum period for the SAT to resolve the procedure or service 2 months counted from when you met all the requirements.

Maximum period for the SAT to request additional information 2 months.

Maximum period to comply with the requested information 10 days.

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

In person:

Receipt.
Authorization or rejection resolution.

On the SAT Portal:

Attention file number.
Authorization or rejection resolution.

Indefinite.

ATTENTION CHANNELS

Inquiries and doubts

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://chat.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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Complaints and reports

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

Additional information
Not applicable.

Legal basis
Articles 18, 134 and 188-Bis of the CFF; Rule 2.13.7. of the RMF.

32 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

6/CFF Request for certificate of residence for tax purposes.

Procedure
Service

Description of the procedure or service
Requests an official document in which the tax authority certifies that you are a tax resident in Mexico, for a specific exercise or period.

Amount
Free

Payment of rights
Cost:

Who can request the procedure or service?

Natural persons.
Legal entities.

When is it presented?
When you require it.

Where can I present it?
On the SAT Portal, through My portal:
www.sat.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Enter at the link in the section "Where can I present it?" and click on Procedures and services / More procedures and services / Certificates, refunds and notifications / Certificate of residence / Request.
In Steps to follow, click on My portal, register your RFC, Password and choose Start session.
Select the options of Internet Services / Service or requests / Request and a form will appear.
Fill out the form as follows:
On the Procedure tab select the option TAX RESIDENCE CERTIFICATE Directed to SAT *Subject: Tax Residence Certificate. Description: States what is requested in numerals 1 and 2 of the section "What requirements must I meet?" Subsequently, press the Send button, finally the Receipt of reception is generated which contains the file number of the procedure with which you can follow up on your notice, print it or save it.
To verify the response to your request, enter the SAT Portal, within a period of 8 days following the presentation of the procedure, with the file number, to verify the response to your notice, at:
www.sat.gob.mx/portal/private/aplicacion/mi-portal according to the following:
In My portal, enter your RFC, enter your Password and start session; select the options: Internet Services / Service or requests / Consult; enter the File Number of the procedure, choose Search, subsequently click on the file number and print response.
- In the event that your request is admissible, select the Notes and Annexes section and download the official document of Tax Residence Certificate for Tax Purposes.
- In the event of a negative response, the requirements and/or conditions that you failed to meet will be indicated; once corrected, you can present a request again, following steps 1 to 4 of this section.

What requirements must I meet?

Declaration under oath that you do not have residence for tax purposes in another country.
Indicate the specific period for which you require the Tax Residence Certificate for Tax Purposes as follows:
- For the current fiscal exercise.
- Up to 4 immediate previous fiscal exercises to the date of the request.
- When it comes to a fiscal exercise that has not concluded, it will only be issued for the period requested by the taxpayer until the date of presentation of the request for the certificate.
- Regarding taxpayers who start activities, it will be issued until the date of presentation of the request for the certificate.

Under what conditions must I comply?

Have active status in the RFC, during the requested period.
Have a positive opinion on the compliance of tax obligations, in terms of rule 2.1.36.
Not be registered without tax obligations.
Have a Password.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 33

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 file number found in the Receipt of reception.

No.

Resolution of the procedure or service

If you meet the requirements and conditions, the request is admissible and the official document of Tax Residence Certificate for Tax Purposes will be issued.
In the event of a negative response, in the Response Receipt, the requirements and conditions with which you failed to comply will be indicated.

Maximum period for the SAT to resolve the procedure or service 8 days.

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

Maximum period to comply with the requested information 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 of reception.
Response receipt.
In the event that the request is admissible: official document of Tax Residence Certificate for Tax Purposes.

For the exercise or period requested.

ATTENTION CHANNELS

Inquiries and doubts

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://chat.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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Complaints and reports

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

Additional information

The official document of Tax Residence Certificate for Tax Purposes is issued with the e.signature of the issuing official, therefore, in case you need the apostille procedure, you must request a certified copy of said official document.
You can also use said official document for the purposes of the Agreements, Conventions and/or Treaties in force to avoid double taxation and tax evasion signed by the United Mexican States.

Legal basis
Article 9 of the CFF; Rules 2.1.3. and 2.1.36. of the RMF.

34 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

7/CFF Request for generation, update or renewal of the Password for natural persons.

Procedure
Service

Description of the procedure or service
Allows you to generate, update or renew your Password to enter the electronic services of the SAT.

Amount
Free

Payment of rights
Cost:

Who can request the procedure or service?

Natural persons.
In their case, the legal representative of the natural person.

When is it presented?
When you require it.

Where can I present it?

On the SAT Portal:
If you are a natural person and have a valid and active e.signature:
www.sat.gob.mx
Through SAT ID: https://satid.sat.gob.mx/
At the SAT office:
If you are an elderly natural person, pregnant or have any disability.

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:
If you are a natural person and have a valid and active e.signature, enter at: www.sat.gob.mx

Click on Procedures and services.
Then click on More procedures and services.
Select Compliance tools and click on the Password section.
Steps to follow / Enter the service.

If it is the first time you set your Password:

Click on the option Generate and update with your e.signature.
Select yes I have an e.signature.
Enter your e.signature data, Private key Password, private key (file with .key extension) and certificate (file with .cer extension).
Write the text of the captcha code image that appears on the screen.
Press Send.
Generate your Password, which must contain 8 characters (only letters and numbers are accepted, for your security the RFC is not accepted as a Password).
Confirm your Password.
In their case, establish a personal email address to which you have access.
Press continue.
Keep your Password generation receipt.

In the event that you already have a Password and wish to update it:

Click on the option Generate and update with your e.signature.
Select yes I have an e.signature.
Enter your e.signature data, Private key Password, private key (file with .key extension) and certificate (file with .cer extension).
Generate your new Password, which must contain 8 characters (only letters and numbers are accepted, for your security the RFC is not accepted as a Password).

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 35

Confirm your new Password.
Click on Continue.
Download or print your Password update receipt.
Click on Finish.

Through SAT ID:
Enter SAT ID, select Password generation, carry out the steps indicated to complete the process.
In the event of having any disability that prevents you from carrying out the steps requested by SAT ID, ask a third party for help and have them comment during the video why they are helping you, it is important that both faces appear in the same. If the answer is positive:
The link for the generation or renewal of the Password will be sent to your email, enter the link and fill out the electronic form.
Capture the text of the captcha code image that appears on the screen and press Send.
If the answer is negative:

Restart the procedure correcting the inconsistencies detected.

At the SAT office:
This service is only available for natural person taxpayers who are elderly, pregnant or have a disability.

Go to the SAT office of your preference or Tax Service Module.
Present the documentation and information indicated in the section "What requirements must I meet?"
Generate your Password, which must contain 8 characters (only letters and numbers are accepted, for your security the RFC is not accepted as a Password).
Confirm your Password.
Provide a personal email address to which you have access.
Receive and keep the Password Generation or Update receipt.

What requirements must I meet?

Through the SAT Portal:

Have a valid and active e.signature.

At the SAT offices and SAT ID:

Valid official identification of the taxpayer.

Under what conditions must I comply?

If you carry out the procedure through the SAT Portal:

Have a valid and active e.signature.

If the procedure is carried out at the SAT offices or Tax Service Modules:

Have a personal email address to which you have access.

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?

Through the SAT Portal and at the SAT offices:

Immediate procedure.

Via SAT ID:
In the option Consult the status of my procedure.

In the event that 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.

No.

36 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

Resolution of the procedure or service
If the procedure is appropriate: Acknowledgment of generation or update of the Password.
If any inconsistency is found in the taxpayer's or legal representative's tax situation, the "Acknowledgment of request for additional information related to your tax situation" will be issued, in accordance with what is stated in procedure sheet 197/CFF "Clarification in Password or e.firma Certificate procedure requests" of this Annex.

Maximum time limit for SAT to resolve the procedure or service Immediate procedure, when carried out at SAT offices and through the SAT Portal.

Maximum time limit for SAT to request additional information When the procedure is carried out through SAT ID, maximum of 5 business days counted from the next business day after sending your request.

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

What document do I obtain upon completing the procedure or service?
Acknowledgment of generation or update of the Password. The Password has a validity of 4 years, counted from the generation or last update performed.

What is the validity of the procedure or service?

ATTENTION CHANNELS

Inquiries and doubts

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., 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: https://chat.sat.gob.mx
Virtual Office. You can access this attention channel by scheduling your appointment at the following link: https://citas.sat.gob.mx/
Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/portal/public/directorio
The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Complaints and reports

SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and 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/portal/public/tramites/quejas-o-denuncias
Red phones located at SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information
When you receive the "Acknowledgment of request for additional information related to your tax situation", you must present information that disproves the irregularity identified in your tax situation or that of your legal representative, in accordance with procedure sheet 197/CFF "Clarification in Password or e.firma Certificate procedure requests".

Legal Basis
Article 17-D of the CFF; Rules 2.2.1. and 2.4.4. of the RMF.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 37

8/CFF Request for Refund of Balances in Favor and Payments of Undue Amounts, Large Taxpayers or Hydrocarbons.

Procedure
Service
Description of procedure or service
Amount
Requests the refund of balances in favor and payments of undue amounts. Free Payment of Rights Cost:

Who can request the procedure or service?
Natural and legal persons, and residents abroad without Permanent Establishment.

When is it presented?
Within five years following the date on which the balance in favor was determined, considering the date of presentation of the corresponding obligation.

Where can I present it?

On the SAT Portal: https://www.sat.gob.mx/portal/public/tramites/devoluciones-y-compensaciones
In person:
Refund requests from Foreigners without Permanent Establishment, who do not have a key in the RFC, will present the procedure at the Official Office of the AGGC located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, in an attention schedule from Monday to Friday from 8:00 to 14:30 hrs. or at the Official Office of the AGH located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City, in an attention schedule Monday to Friday from 8:00 to 14:30 hrs., as applicable.

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, through the tax mailbox, as applicable:

Enter the link in the section "Where can I present it?"
Select the option Request your refund and the type of Refund you wish to request.
Go to Steps to follow, enter Tax Mailbox or if you are protected select the option here, as applicable.
Enter RFC, Password and the captcha or e.firma and choose Log in.
Verify that the pre-filled information, regarding your data and tax address, is correct, if so select YES and subsequently, choose Next; enter in the section Procedure Information the data corresponding to your request and select the Origin refund / Type of Procedure / Suborigin of the balance and in the Additional Information field: enter in case you consider it the additional information corresponding and select Next; fill in the fields that the electronic format requests; attach the digitized documentation and information related to your procedure, which is referred to in the section "What requirements must I meet?"; once the capture is completed, your entered information is shown, choose Verify to confirm that it is your correct information, in case it is, send it with your e.firma.
Obtain your electronic receipt acknowledgment of the refund request, download or print it and upon completion choose Log out.

In person:
Go to the General Administration, as applicable, according to what is stated in the section. "Where can I present it?" with the following:

The corresponding documentation, according to the table contained in the section "What requirements must I meet?"
Deliver the corresponding documentation to the tax advisor who will attend your procedure.
Receive and keep the stamped official form as acknowledgment of receipt of your request.

38 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

What requirements must I meet?
The requirements are specified in the corresponding table:

Request for refunds of balances in favor of ISR (Exercise Declaration) for Large Taxpayers or Hydrocarbons.
See table 8.1.
Documentation that may be required by the authority for refund requests to balances in favor of ISR (Exercise Declaration) for Large Taxpayers or Hydrocarbons.
See table 8.2.
Request for refund of balances in favor of VAT for Large Taxpayers or Hydrocarbons.
See table 8.3.
Documentation that may be required by the authority for refund requests to balances in favor of VAT for Large Taxpayers or Hydrocarbons.
See table 8.4.
Request for refund of payment of undue amounts for Large Taxpayers or Hydrocarbons. See table 8.5.
Documentation that may be required by the authority for refund requests of payment of undue amounts for Large Taxpayers or Hydrocarbons.
See table 8.6.

Under what conditions must I comply?
Have e.firma and Password, in case the procedure is carried out through the tax mailbox.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service?
Through the tax mailbox:

Enter the Tax Mailbox application, in the link of the section "Where can I present it?"
Upon entering, register in Tax Mailbox, your RFC and Password or e.firma, and choose Log in.
Select the option of Other procedures and services / Refunds and compensations / Refund and choose as applicable, Consult your refund or Consult your Automatic Refund (Exercise 2015 and prior) or Consult your Automatic Refund 2018.
Choose Start, to continue and enter your RFC and Password or e.firma, and choose Enter.
Fill in the fields that the electronic format requests and verify the status shown for your refund and upon completion to log out, choose Exit.

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

Resolution of the procedure or service

Resolution that supports the refund of an amount less than requested or the total denial, or the withdrawal of the request, or that the same is considered not presented when the taxpayer or the address manifested by this are found as unlocated before the RFC, which will be notified personally or via tax mailbox.
In case of total authorization of the amount requested for refund, the statement of account issued by Financial Institutions will be considered as proof of payment of the refund.

Maximum time limit for SAT to resolve the procedure or service 40 days following the date on which the refund request was presented and authorized.

Maximum time limit for SAT to request additional information

20 days following the presentation of your refund request, or in its case,
10 days following the date on which the first request was fulfilled.

Maximum time limit to comply with the requested information

20 days, counted from the day following the one that takes effect the notification of the request for information and documentation.
10 days, counted from the day following the one that takes effect the notification of the second request for additional information and documentation.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 39

What document do I obtain upon completing the procedure or service?
FED, as electronic receipt acknowledgment of the refund request, via tax mailbox.

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

ATTENTION CHANNELS

Inquiries and doubts

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., 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: https://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/portal/public/directorio
The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Complaints and reports

SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and 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/portal/public/tramites/quejas-o-denuncias
Red phones located at SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information
Not applicable.

Legal Basis
Articles 17-D, 18, 19, 22, 22-A and 22-C of the CFF; Rules 2.3.3., 2.3.4., 2.3.8. and 2.3.13. of the RMF.

TABLES
Table 8.1. Request for refunds in favor of ISR (Exercise Declaration) for Large Taxpayers or Hydrocarbons.

No. Documentation Group Company Other taxpayers 1 FED. X X 2 In the case of the first refund request or, in case, of promoting before a General Administration different from that before which you have presented requests previously; document (Instrument to prove representation) of the person promoting. X X 3 When another legal representative is substituted or designated, attach the original or certified copy of the notarized board meeting minutes or the instrument to prove representation of the person signing the promotion. X X 4 Valid official identification of those indicated in subsection A) of the Definitions section of this Annex, of the taxpayer or legal representative. X X 5 Normal and complementary declaration(s) of the exercise in question, where you declare the balance in favor; as well as the normal and complementary provisional payments credited. X X 6 Normal and complementary declaration(s) of all controlled, or integrated, companies corresponding to the exercise in which the controlling or integrating society declared the balance in favor, as applicable. X 7 In the case of taxpayers who are not exempt from presenting the compensation notice, the folio number corresponding to said notice, when the tax has been covered through the compensation figure. X X 8 Withholding receipts, fiscal vouchers of creditable withheld or paid tax, payment vouchers, etc., of controlled and controlling societies; when it is about credited ISR. X X 9 If you are a controlling or integrating company and it is the first time you request a refund or you do so before an Administrative Unit different from those presented, the notice presented before the competent authority or the office of authorization to tax in the regime in question. X 10 List of companies that make up the group that fiscally consolidates or, in its case, that tax through the optional regime for groups of societies, when the refund corresponds to a consolidated tax. X 11 In the case of consolidated ISR, detailed work papers of the determination of the consolidated fiscal result. X 12 When it is about consolidated ISR, work papers of the integration of the tax withheld monthly by each controlled and the controlling, and the amount credited in the consolidation, note the shareholding percentage and consolidable, in its case. In foreign currency investments, indicate the applicable exchange rate. X 13 In the case of consolidated ISR, work papers of the integration of provisional payments made monthly by each controlled and the controlling, and the amount credited to the consolidation, note the shareholding percentage and consolidable, in its case. X 14 In case of application of some incentive, reduction or credit, provide the detailed work papers of its determination, update and application, and indicate the applicable legal provisions. X X 15 In the case of consolidated ISR, provide in case you have applied what is stated in fraction VIII, subsection g) of the Fifth Transitory Article of the
ISR Law in force in 1999 or the Second Transitory Article, fraction XXXI of the ISR Law in force in 2002, the work sheet in which it indicates the amount and year from where the applied fiscal loss comes. X 16 In the case of the request for a remainder after compensations or refunds, attach the work papers, with the detailed calculation of its determination, update and application, indicate, in its case, the folio number of the compensation notice if obliged, the declaration, or well folio number of the offices of the resolutions through which the partial refund was authorized, as the case may be, attach the corresponding document. X X 17 Free writing signed by the taxpayer or the legal representative, through which you clearly expose the reason or circumstances by which the requested balance in favor originated. X X 18 Header of the statement of account issued by the financial institution, or well, the account opening contract, in which the taxpayer's name appears, as well as the bank account number (CLABE), when you are obliged. X X 19 In the case of taxpayers who have the quality of contractors according to the Hydrocarbons Law and who have been grouped in consortium, Informational Declaration of Operations carried out on behalf of the Members of the Petroleum Consortium. X 20 In the case of procedures that the tax authority previously considered withdrawn, add to the new procedure in digitized form (file with *.zip format), the following documentation:

The withdrawal office corresponding.
The omitted documentation and/or information, reason for the withdrawal. X X

In the case of refund requests presented through the SAT Portal, all documentary documents must be provided in digitized form (file with zip format).

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 41

Table 8.2. ISR (Exercise Declaration) Documentation that may be required by the authority for refund requests to balances in favor of ISR for Large Taxpayers or Hydrocarbons.

No. Documentation Group Company Other taxpayers 1 Documents that should be presented jointly with the refund request and that have been omitted, or when the refund request has been presented with errors or omissions. X X 2 The data, reports, work papers or documents necessary to clarify inconsistencies determined by the authority, and/or to verify the validity of the balance. X X 3 In the case of taxpayers who have the quality of contractors according to the Hydrocarbons Law and who are operators of the consortium, attach the work papers with the integration of the amounts you received from each of the members of the consortium, in order to carry out operations on behalf and for account of these. X 4 In the case of taxpayers who have the quality of contractors according to the Hydrocarbons Law and who are members of the consortium, attach the work papers with the integration of the amounts delivered to the operator of the consortium, in order for this to carry out operations in their name and account. X

In the case of refund requests presented through the SAT Portal, all documentary documents must be provided in digitized form (file with zip format).

Table 8.3. Request for refund of balances in favor of VAT Large Taxpayers or Hydrocarbons.

No. Documentation Conventional Companies with A, AA and AAA certification 1 FED. X X 2 In the case of the first refund request or, in case, of promoting before a General Administration different from that before which you have presented requests previously; the instrument to prove representation of the person promoting. X X 3 When another legal representative is substituted or designated, attach the original or certified copy of the instrument to prove representation of the person signing the promotion. X X 4 Valid official identification of those indicated in subsection A) of the Definitions section of this Annex, of the taxpayer or the legal representative. X X 5 Work paper of the integration of the withheld VAT, indicating the fiscal folio number of the respective CFDI and the key in the RFC of the client. X X 6 Normal and complementary declaration(s) of the period in question, in which the requested balance in favor is declared. X X 7 In the case of declarations presented with more than 5 years of age, attach the corresponding declarations. X X 8 Work paper in which you demonstrate how the amount of VAT to be reintegrated or increased derived from the adjustment was determined, when you have chosen the mechanism established in article 5-A of the VAT Law. X X 9 Work paper of the integration of the income or consideration to which article 4-A of the VAT Law refers, as well as the expenses or investments paid to obtain them, indicating the fiscal folio number of the respective CFDI and the key in the RFC of the clients and suppliers. X X

42 (Segunda Sección) DIARIO OFICIAL Lunes 7 de abril de 2025

10 Working paper for the determination of the credit proportion, in accordance with the procedure established in Article 5 or 5-B of the VAT Law, as applicable. X X

11 Free-form statement signed by the taxpayer or legal representative setting forth the reasons or circumstances that gave rise to the requested credit balance. X X

12 Header of the account statement issued by the financial institution, or of the account opening contract, showing the taxpayer's name and the bank account number (CLABE) into which the requested refund amount is to be deposited. X X

13 Resolution containing the authorization in the corporate certification scheme for the VAT and IEPS modality, which must be valid during the period for which you request the refund amount. X

14 Acknowledgment of the DIOT.
X X

15 In the case of procedures that the tax authority previously considered withdrawn, add to the new procedure in digitalized form (file with *.zip format) the following documentation:

The corresponding withdrawal letter.
The omitted documentation and/or information, which was the reason for the withdrawal.
X X

16 In the case of taxpayers who have the status of contractors under the Hydrocarbons Law and who are operators of the consortium, attach the working papers for the integration of operations carried out in the name and on behalf of the consortium members, indicate the participation percentage of each of the aforementioned members, relate these operations for each contract for the exploration and extraction of hydrocarbons entered into with the National Hydrocarbons Commission, in which you identify the participation percentage of the operator and each of the consortium members. X X

17 In the case of taxpayers who have the status of contractors under the Hydrocarbons Law and who are members of the consortium, attach the working papers for the integration of operations carried out by the operator in the name and on behalf of the consortium members, the participation percentage of the member presenting the refund request, relating these operations for each contract for the exploration and extraction of hydrocarbons entered into with the National Hydrocarbons Commission. X X

18 List delivered by the operator to the consortium members, in terms of Article 32, Section B, Fraction II of the LISH.
X X

19 In the case of taxpayers who have the status of contractors under the Hydrocarbons Law, and who are operators of the consortium, attach the working papers with the integration of the amounts received from each of the consortium members, in order to carry out operations in their name and on their behalf. X X

20 In the case of taxpayers who have the status of contractors under the Hydrocarbons Law and who are members of the consortium, attach the working papers with the integration of the amounts delivered to the consortium operator, in order for it to carry out operations in their name and on their behalf. X X

In the case of refund requests submitted through the SAT Portal, all documentary evidence must be provided in digitalized form (file with zip format).

Lunes 7 de abril de 2025 DIARIO OFICIAL (Segunda Sección) 43

Table 8.4. Documentation that may be requested by the authority for VAT credit balance refund requests for Large Taxpayers or Hydrocarbons.

No.	Documentation	Conventional	Companies with A, AA, and AAA certification
1	Documents that should have been presented together with the refund request and that were omitted, or the refund request or its annexes were presented with errors or omissions.	X	X
2	The data, reports, working papers, or documents necessary to clarify inconsistencies determined by the authority and/or to verify the validity of the balance.	X	X
3	In the case of suppliers, lessors, and service providers with inconsistencies, a statement clarifying said inconsistencies, accompanied by the corresponding documentation.	X	X
4	In the event that the predominant activity is not carried out at the tax domicile indicated in the RFC, a free-form statement signed by the taxpayer or legal representative indicating “under oath” the domicile where the activity is carried out and, if applicable, the acknowledgment of the establishment opening notice.	X	X
5	The data, reports, or documents necessary to clarify your tax situation with the RFC.	X	X
6	In the case of foreign airlines and shipping lines, in addition, a free-form statement signed by the taxpayer or legal representative in which you detail the tax treatment applied and method of operation, working papers for the conceptual integration of income with accrual rates; working papers for the integration of the credited tax, identifying that corresponding to regular flights, irregular flights, cargo, or other. In the case of shipping lines, the most significant invoices covering each modality of the services provided.	X	X

In the case of refund requests submitted through the SAT Portal, all documentary evidence must be provided in digitalized form (file with zip format).

Table 8.5. Request for refund of improper payment for Large Taxpayers or Hydrocarbons.

No.	Documentation	Administrative Resolution or Judicial Sentence	Others
1	FED or, in the case of foreigners without a permanent establishment who do not have an RFC, a free-form statement signed by the applicant or the legal representative, indicating the amount, period, and contribution requested for refund, with the corresponding documentation.	X	X
2	In the case of the first refund request or, if applicable, when promoting before a General Administration other than the one before which you have previously submitted requests; attach the original or certified copy (instrument to prove representation) of the person promoting.	X	X
3	When substituting or appointing another legal representative, attach the original or certified copy of the notarized board meeting minutes or the instrument to prove the representation of the person signing the promotion.	X	X
4	Valid official identification as indicated in subsection A) of the Definitions section of this Annex of the taxpayer or the legal representative.	X	X
5	Corresponding declaration(s) (provisional or annual), where the improper payment is observed and the complementary declaration(s) presented as a consequence of the correction to consider the improper payment.	X	X

44 (Segunda Sección) DIARIO OFICIAL Lunes 7 de abril de 2025

6 | In the case of declarations presented more than five years ago, additionally, the form with the original seal of the receiving banking institution. | X | X |

7	Free-form statement signed by the taxpayer or the legal representative, in which you clearly set forth the reason for your request, indicate the applicable legal provisions on which you base your petition, and working papers showing the origin of the amount requested for refund.	X	X
8	In the case of rights, revenues, or products, a letter issued by the corresponding Department, stating that the use or revenue was not carried out or the service was not provided or was provided partially.	X
9	In the case of credit release, original of the administrative or judicial resolution.	X	X
10	In the case of sentences, original of the administrative or judicial resolution that is final, from which the right to refund arises.	X
11	In the event that the tax deriving from the improper payment was covered through the figure of credit balance compensation, you will provide the compensation notice, or if applicable, the declaration in which the compensation was applied (normal or complementary).	X	X
12	In the case of VAT refund requests in the alienation of articles placed on board of airlines with Convention benefits, provide the permits with the routes operated by the designated airlines of the foreign State and used in international services.	X
13	Header of the account statement issued by the financial institution, account opening contract, showing the taxpayer's name, as well as the bank account number (CLABE), when obligated.	X	X

In the case of refund requests submitted through the SAT Portal, all documentary evidence must be provided in digitalized form (file with zip format).

Table 8.6. Documentation that may be requested by the authority for improper payment refund requests for Large Taxpayers or Hydrocarbons.

No.	Documentation	Large Taxpayers or Hydrocarbons	Administrative Resolution or Judicial Sentence
1	Documents, declarations, and/or contribution forms that you present together with the refund request and that were omitted, or the refund request was presented with errors or omissions.	X	X
2	The data, reports, working papers, or documents necessary to clarify inconsistencies determined by the authority and/or to verify the validity of the balance.	X	X
3	Free-form statement in which you declare “under oath,” clarifying regarding the compensations applied by the taxpayer, due to differences against what was determined by the authority.	X	X
4	The data, reports, or documents necessary to clarify their tax situation with the RFC.	X	X
5	The data, reports, or documents in which inconsistencies were detected, which are related to the request for the documentation indicated above.	X	X
6	Free-form statement signed by the legal representative in which you declare, “under oath,” whether you have promoted or obtained any confirmation of criteria or authorization issued by a competent authority on which you base your improper payment petition or, if having filed it and the result was not favorable to your interests, whether you have filed any means of defense against it.	X

In the case of refund requests submitted through the SAT Portal, all documentary evidence must be provided in digitalized form (file with zip format).

Lunes 7 de abril de 2025 DIARIO OFICIAL (Segunda Sección) 45

9/CFF Refund Request for Credit Balances and Improper Payments Federal Fiscal Audit or Foreign Trade Audit.

Procedure	Service
Description of the procedure or service	Amount
• Request the refund of amounts paid improperly or credit balances that are due in accordance with tax provisions, as well as the refund of amounts by Resolution or Sentence, including those related to foreign trade operations. ; • Reimbursement of VAT to concessionaires who administer VAT refunds to foreigners with tourist status returning to the foreign country by air or sea.	Free ; Payment of rights ; Cost:

Who can request the procedure or service?

Individuals, among others:
- Taxpayers who exercise the option referred to in Article 18-M of the VAT Law, when operations are cancelled, refunds are received, or discounts or bonuses are granted for the alienation of goods, provision of services, or granting of the use or temporary enjoyment of goods, carried out through technological platforms, computer applications, and similar (in accordance with the requirements indicated in Table 9.9 of this sheet).
- Taxpayers who exercise the option referred to in Article 113-B of the ISR Law, to whom operations are cancelled for the alienation of goods or provision of services, carried out through technological platforms, computer applications, and similar, when tax withholding has been made on them (in accordance with the requirements indicated in Table 9.11 of this sheet).
Corporations, among others:
- Taxpayers who import or acquire diesel or biodiesel and their mixtures for final consumption in agricultural or forestry activities, whose income does not exceed twenty times the annual value of the UMA in effect in 2024 per partner or associate without exceeding two hundred times the annual value of the UMA in effect in 2024 (in accordance with the requirements indicated in Table 9.5 of this sheet).
- Concessionaires who administer VAT refunds to foreigners with tourist status returning to the foreign country by air or sea (in accordance with the requirements indicated in Table 9.13 of this sheet).

When is it presented?

Within five years following the date on which the credit balance was determined or the withholding or improper payment was made, as applicable.
In the case of IEPS credit balances, diesel or biodiesel credit, and their mixtures, quarterly, in the months of January, April, July, and October 2025.
In the case of VAT credit balances in the pre-operational period, in the month following that in which expenses and investments are made in the pre-operational period.
In the case of the reimbursement of amounts derived from the VAT refund program for foreign tourists, on Mondays or, if applicable, the first business day of each week.

Where can I present it?

On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/devoluciones-y-compensaciones
At the SAT office, without prior appointment, when it concerns:

Resolution or Sentence.

Individuals:
- Those who receive income from salaries and wages, who have remaining credit balances of ISR not compensated by the withholding agents.
- Those who are not obliged to register with the RFC, whose credit balances or improper payments are less than $10,000.00 (ten thousand pesos 00/100 M.N.) and do not have e.firma or portable e.firma.

46 (Segunda Sección) DIARIO OFICIAL Lunes 7 de abril de 2025

Reimbursement of amounts derived from the VAT refund program for foreign tourists:
At the official registry office of the AGAFF located at Avenida Hidalgo, number 77, ground floor, Colonia Guerrero, Alcaldía Cuauhtémoc. C.P. 06300, Mexico City, during an attention schedule from Monday to Friday from 8:00 hrs. to 14:30 hrs.
In the cases of "Foreigners without Permanent Establishment who do not have a Federal Taxpayer Registry" and of "Resolution or Sentence", when it concerns refund requests for amounts paid improperly to the Federal Treasury due to foreign trade operations, the procedures must be presented:
At the official registry office of the AGACE, located at Avenida Hidalgo, number 77, Module III, Colonia Guerrero, Alcaldía Cuauhtémoc, 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? On the SAT Portal, individuals or corporations, as applicable:

Enter the SAT Portal in the electronic route of the section "Where can I present it?" of this sheet.
Select the option "Request your refund" and the type of Refund you wish to request.
Go to Steps to follow, enter the Tax Mailbox or if you are protected select the option here, as applicable.
Enter your RFC, Password, and the captcha indicated by the system, or enter with your e.firma, then press Send.
Verify that the pre-filled information, relating to your data and tax domicile, is correct; if so, select Yes and choose Next.
Capture in the Procedure Information section; the Refund Origin, Type of Procedure, Sub-origin of the balance, and Additional Information, in accordance with your request and press Next.
Capture in the Tax Data section, concept, period, and exercise: the Type of period, Period, and Exercise, choose in accordance with your request and press Next.
The system will show you the data of your declaration with the credit balance or the improper payment. In the event that your declaration is not available in the system, select Yes to answer the Credit Balance Information section; Type of declaration: Normal or Complementary in which the credit balance or the improper payment scenario is manifested, Declaration submission date: dd/mm/yyyy, Operation number: number found in the normal or complementary declaration as applicable, Credit balance amount: Amount manifested in the normal or complementary declaration as applicable, Amount requested for refund: Amount you request for refund, if, in your case, you previously received a refund of the amount for which you present the procedure, indicate the Amount of previous refunds and/or compensations (excluding updates) and press Next.
In the Bank Information section, if your CLABE registration is already present, select a CLABE account that appears automatically, choose Yes and pressing the Attach statement icon, register it in a compressed file in ZIP format by selecting Browse, choose the path where your file is located and choose Load or in case you wish to add a new CLABE account, select the Add new CLABE account icon and Register the new CLABE account, by selecting Yes attach the statement in a compressed file in ZIP format by pressing Browse, choose the path where your file is located and select Load and Next.
Answer the question related to the ownership of the CLABE account.
Verify the bank information that appears and press Next.
Attach the PDF files corresponding in accordance with the requirements indicated in the tables of this sheet, which must be compressed in ZIP format and maximum 4 MB each. The original documents will be digitalized for sending.

In the case of presenting additional documentation, not indicated or mentioned in the requirements, this must also be added to your procedure in digitalized form.
Press Browse 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, send it using your e.firma.
Save or Print the receipt acknowledgment.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 47

At SAT offices:

Regarding the request for refund of Resolution or Judgment:
- Go to the corresponding SAT office without prior appointment and request a Service ticket, which can be obtained without being obligated to register in the RFC.
- Deliver the requested documentation as specified in the section "What requirements must I meet?"
Regarding the request for reimbursement of amounts derived from the refund program for foreign tourists:
- Go to the official records office of the AGAFF, indicated in the section "Where can I submit it?"
- Deliver the corresponding documentation mentioned in the section "What requirements must I meet?", addressed to the Central Administration of Refunds and Compensations of the AGAFF.
Regarding the request for refund of Resolution or Judgment derived from foreign trade operations:
- Go to the official records office of the AGACE, indicated in the section "Where can I submit it?", with the corresponding documentation mentioned in the section "What requirements must I meet?", addressed to the Central Administration of Legal Support for Foreign Trade Audit of the AGACE.

In all three cases:
Receive and keep the stamped request for reimbursement or the receipt acknowledgment.

What requirements must I meet?
The requirements are specified in the corresponding table:

Request for refund of balances in favor of Income Tax (ISR). See Table 9.1.
Documentation that may be requested by the authority to follow up on the request for refund of balances in favor of Income Tax (ISR). See Table 9.2.
Request for refund of balances in favor of Value Added Tax (IVA). See Table 9.3.
Documentation that may be requested by the Authority to follow up on the request for refund of balances in favor of Value Added Tax (IVA). See Table 9.4.
Request for refund of balances in favor of Special Production and Services Tax (IEPS), Credit, diesel or biodiesel and their mixtures. See Table 9.5.
Documentation that may be requested by the authority to follow up on the request for refund of balances in favor of IEPS credit diesel or biodiesel and their mixtures. See Table 9.6.
Request for refund of amounts in favor of other contributions including Foreign Trade. See Table 9.7.
Documentation that may be requested by the authority to follow up on the request for refund of amounts in favor of other contributions including Foreign Trade. See Table 9.8.
Request for refund of payment of unduly paid IVA, due to cancellation of operations carried out through technological platforms. See Table 9.9.
Documentation that may be requested by the authority to follow up on the request for refund of payment of unduly paid IVA, due to cancellation of operations carried out through technological platforms. See Table 9.10.
Request for refund of payment of unduly paid ISR, due to cancellation of operations carried out through technological platforms. See Table 9.11.
Documentation that may be requested by the authority to follow up on the request for refund of payment of unduly paid ISR, due to cancellation of operations carried out through technological platforms. See Table 9.12.
Request for reimbursement of amounts derived from the refund program for foreign tourists. See Table 9.13.

What conditions must I meet?

Possess e.firma and Password.
Additionally, regarding the request for reimbursement of amounts derived from the refund program for foreign tourists:
Comply with the requirements established in the Operating Rules for Administering the refunds of the value added tax to foreigners with tourist status in accordance with the General Population Law who return abroad by air or sea, which have been transferred to them in the acquisition of goods.

48 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

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

Enter the link:
https://www.sat.gob.mx/portal/public/tramites/devoluciones-y-compensaciones
Select the option Status of your refund and go to Steps to follow, enter Tax Box or if you are protected select the option here, as applicable.
Enter your RFC, Password and the captcha indicated by the system, or log in with your e.firma, and choose Send.
Select the option corresponding to your inquiry in the section Procedures Inquiry; 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.

Regarding the request for reimbursement of amounts derived from the refund program for foreign tourists:

Go with prior appointment to the Central Administration of Refunds and Compensations, located at Avenida Hidalgo No. 77, Module II, ground floor, Guerrero Neighborhood, Cuauhtémoc Municipality, Mexico City, during business hours from 09:00 hrs. to 14:00 hrs.

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

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

Regarding the request for reimbursement of amounts derived from the refund program for foreign tourists:

The SAT carries out verification and validation of the documentation provided by the concessionaire.

Resolution of the procedure or service

If, based on 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 for a lesser amount or denied in its entirety, which will be notified personally or via tax box.
In case of total authorization, the statement of account issued by Financial Institutions will be considered as proof of payment of the respective refund.

Regarding the request for reimbursement of amounts derived from the refund program for foreign tourists:

Reimbursement of IVA to concessionaires who administer the refunds of the value added tax to foreigners with tourist status who return abroad by air or sea.

Maximum time limit for the SAT to resolve the procedure or service 40 days following the date the request was submitted.

Maximum time limit for the SAT to request additional information

40 days when there are errors in the request data;
20 days to issue the first request for additional information;
10 days following the date on which the first request for information and documentation has been fulfilled; and
20 days following the presentation of the SAT-08-022 request, regarding the request for reimbursement of amounts derived from the refund program for foreign tourists.

Maximum time limit to comply with the requested information

Within a period of 10 days, when you clarify the data contained in the request;
Maximum 20 days, counted from the day following the notification taking effect, regarding the first request for information and documentation;
Maximum 20 days, counted from the day following the notification taking effect of the request for information and documentation, regarding the request for reimbursement of amounts derived from the refund program for foreign tourists; and
Maximum 10 days, counted from the day following the notification taking effect of the second request.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 49

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

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://chat.sat.gob.mx
Virtual Office. You can access this attention channel by scheduling your appointment at the following link: https://citas.sat.gob.mx/
Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/portal/public/directorio
The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs and Friday from 08:30 to 15:00 hrs., except non-working days.

Complaints and reports

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

Additional Information

Free-form writings must contain the signature of the taxpayer or the legal representative, as applicable.
In the case of presenting additional documentation, not indicated or mentioned in the previous points, this must be added to your procedure in digitized form (compressed file in ZIP format). Original documents are digitized for sending.

As well, regarding the request for refund of balances in favor of Income Tax (ISR):

For remaining balances in favor of ISR not compensated by employers, the provisions of table 9.7 of this sheet will apply.
For Individuals who request the refund of the balance in favor of ISR in the exercise declaration in accordance with rule 2.3.2., the terms of the same will apply.
For Individuals who tax under the Simplified Trust Regime that carry out only business, professional activities or grant the use or temporary enjoyment of goods, they will request the refund of the balance in favor of ISR that they self-determine in their definitive monthly payment of ISR of the 2024 exercise onwards, starting from December 2024.
For Individuals who carry out co-ownership or common representative activities in co-ownership and opt not to present the annual declaration, they will be able to request the refund of the balance in favor of ISR manifested in their definitive monthly payment of ISR of the 2024 exercise onwards, starting from December 2024.
For the presentation of the refund request, they must select the procedure type Simplified Trust Regime, Monthly Option, in the Electronic Refund Format (FED).

As well, regarding the request for refund of balances in favor of IVA:

It should not be considered mandatory to attach to the procedure as part of the proof of paid tax, the invoices of operations carried out with suppliers, landlords or service providers and foreign trade, which may only be requested through a request for additional information.

As well, regarding the request for reimbursement of amounts derived from the refund program for foreign tourists:

The Duplicate Reimbursement Request, Format SAT-08-022, you can download it on the SAT Portal, at the link:
https://www.sat.gob.mx/portal/public/tramites/devoluciones-y-compensaciones, in the section of related documents.

As well, regarding the request for refund of payment of unduly paid IVA, due to cancellation of operations carried out through technological platforms:

It should not be considered mandatory to attach to the procedure as part of the proof of paid tax, the invoices of operations carried out with suppliers, landlords or service providers and foreign trade, which may only be requested through a request for additional information.

Legal Basis
Articles 17-D, 22, 22-B, 22-D, 37, fraction I of the CFF; Titles II and IV, articles 97, 113-A, 113-B, 113-C of the LISR; 1-A BIS, 5, fraction VI, 18-J, 18-K, 18-L, 18-M, 31 of the LIVA; 16, Section A, fraction II of the LIF, 33, 34 of the RCFF, 7 of the RIVA, Rules 2.1.36., 2.2.1., 2.2.2., 2.3.2., 2.3.4., 2.3.6., 2.3.8., 2.8.1.5., 3.13.7., 3.13.20., 3.13.21., 3.13.34., 4.6.1., 4.6.2., 4.6.3., 4.6.4., 9.5., 12.1.10., 12.3.3., 12.3.11., 12.3.16., 13.3.6. and Operating Rules for Administering the refunds of the value added tax to foreigners with tourist status in accordance with the General Population Law who return abroad by air or sea, which have been transferred to them in the acquisition of goods.

50 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

TABLES

Table 9.1. Request for refund of balances in favor of Income Tax (ISR).

No.	Documentation	Individuals
		Salaried	Professional Services	Landlord	Business Activity	Sale of Goods	Other Income	RESICO
1	Work paper that integrates CFDI Income, expense, payroll, withholding, etc.							X
2	In their case, supporting documentation of tax paid abroad; among others.							X
3	Writing in which you manifest the proportion of your participation in the co-ownership and name of the common representative, as well as the work sheet that shows the calculation performed to self-determine the part corresponding to you of the income from co-ownership.							X
4	Regarding income from trusts, trust contract, with signature of the settlor, trustees or legal representatives, as well as the legal representative of the financial institution.							X
5	Work paper in which the determination and payment of payments made previously is broken down.							X
6	In their case, fiscal receipts and statements of account that prove the application of the Decree for Educational Services and the receipts that cover 80% of personal deductions manifested in your declaration.							X
7	Work paper in which the determination and payment of provisional payments manifested in the annual declaration is broken down.							X
8	Statement of account issued by the Financial Institution that does not exceed 2 months of age, containing the RFC key of the taxpayer carrying out the request and the active bank account number (CLABE).							X
9	Work paper in which the CFDI type income, expense and payment issued in the period subject of the refund is broken down. In case of accumulating payments made previously for ISR concept present: Work paper where you break down the CFDI for each period requested in refund. Attach in compressed file in ZIP format in digitized form the CFDI issued and/or those in which the withholding of ISR is evident, if applicable.							X
10	Writing in which you manifest under oath, if during the 2024 exercise you returned to tax under the Simplified Trust Regime from the date on which the authority carried out the update of your tax obligations in the RFC.							X
11	Statement of account issued by the Financial Institution that does not exceed 2 months of age, containing the RFC key of the taxpayer carrying out the request and the active bank account number (CLABE).							X

Table 9.2. Documentation that may be requested by the authority to follow up on the request for refund of balances in favor of Income Tax (ISR).

No.	Documentation	Individuals
		Salaried	Professional Services	Landlord	Business Activity	Sale of Goods	Other Income	RESICO
1	Documents that should be presented jointly with the refund request and that have been omitted, or this and/or its annexes, have been presented with errors or omissions.							X
2	The data, reports or documents necessary to clarify inconsistencies determined by the authority.							X
3	Regarding residents abroad who have a permanent establishment in the country, the tax residence certification, or the certification of the presentation of the declaration of the last exercise of ISR and in their case, writing of clarification when benefits of treaties in fiscal matters that Mexico has in force apply.							X
4	Writing in which you clarify the difference of the balance in favor manifested in the declaration and the determined by the authority.							X
5	Work paper or writing in which you clarify the integration of the amount of provisional payments manifested in the declaration of the exercise and in their case, the corresponding provisional payments.							X
6	Writing or work paper in which you clarify the figure manifested in the declaration for the concept of credits, incentives or reductions due to differences with what determined by the authority.							X
7	For taxpayers in the agricultural sector: Writing in which you clarify the determination of exempt income, due to differences against what determined by the authority.							X
8	In case that the withholding agent has not presented the informative declaration, prove the labor or commercial relationship with the presentation of: Payroll receipt. Statements of Account issued by the subjects referred to in article 29 of the CFF, with deposits for the concept of payment of payroll. Fiscal receipts that cover payments of rent or fees. Statements of Account issued by the subjects referred to in article 29 of the CFF, with the withholdings.							X
9	Fiscal receipts: Regarding CFDI, provide the folio number. In their case, Statements of Account issued by the Financial Institution. Fiscal receipts issued in accordance with administrative facilities.							X
9-A	Writing in which the determination of the accumulative and non-accumulative income is detailed, due to differences with what determined by the authority.							X X
10	The data, reports or documents necessary to clarify your fiscal situation before the RFC.							X
11	Work sheet that shows the calculation performed and the rate applied to self-determine the ISR for sale of goods, in accordance with article 120 of the ISR Law.							X
12	Work sheet that shows the calculation performed and the way in which you carried out the accumulation of income from dividends to self-determine the ISR.							X
13	Work paper in which you clarify the integration of the amount of payments made previously.							X

54 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

Table 9.3. Request for Refund of VAT Balances in Favor.

No.	Documentation	RIF	IVA
1	In the case of the first refund request, provide the instrument to prove the representation of the person promoting the request.	X
2	Valid official identification as indicated in subsection A) of the Definitions section of this Annex, of the taxpayer or legal representative.	X	X
3	Work paper for the integration of withheld VAT, identifying the fiscal folio number of the respective CFDI and the key in the RFC.	X	X
4	Work paper that integrated the income and expenses and investments referred to in article 4-A and the CFDI that supports the operation.	X	X
5	Work paper for the determination of the crediting proportion, in accordance with articles 5, 5-A and/or 5-B of the VAT Law.	X	X
6	Provide acknowledgment of the Declaration of Operations with Third Parties (DIOT).	X
7	Annex 7 “Determination of the VAT balance in favor”, for natural persons, which are obtained in the SAT Portal / Refunds and compensations / Request your refund at the moment when, as a taxpayer, you log in to the FED.	X
8	Annex 7-A “Work sheet to integrate the Value Added Tax”, for natural persons, which are obtained in the SAT Portal at the moment when, as a taxpayer, you log in to the FED.	X
9	If you are a taxpayer who provides the supply of water for domestic use, and you have obtained the refund of VAT balances in favor, you must present official form 75 “Notice of destination of the VAT balance in favor”.	X	X
10	If it concerns acts or activities derived from trusts, the trust agreement, signed by the settlor, trustees or their legal representatives, as well as by the legal representative of the financial institution and, where applicable:

Document by which the trustees or the settlor manifest their willingness to exercise the option provided for in article 74 of the RLIVA.
Document by which the fiduciary institution accepts joint liability to exercise the option provided for in article 74 of the RLIVA. | X | X |
| 11 | 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 taxpayer who carries out the request and the number of the active bank account (CLABE). | X | |

Table 9.4. Documentation that may be required by the authority to follow up on the request for refund of VAT balances in favor.

No.	Documentation	RIF	IVA
1	Documents that you must present jointly with the refund request and that you have omitted or this and/or its annexes, have been presented with errors or omissions.	X	X
2	The data, reports or documents necessary to clarify inconsistencies determined by the authority.	X	X
3	If you are a resident abroad and have a permanent establishment in the country, the tax residence certification, or the certification of the presentation of the last tax year of the ISR, and, where applicable, clarification letter when you apply benefits of the tax treaties that Mexico has in force.	X	X
4	Letter in which you clarify the difference in the balance in favor stated in the declaration and the determined by the authority.	X	X
5	Letter in which you indicate the determination of the amount of creditable VAT, when there is a difference determined by the authority.	X	X
6	Fiscal vouchers:

In the case of CFDI, you must provide the folio number.
In case of, Statements of Account issued by the Financial Institution.
Fiscal vouchers issued in accordance with administrative facilities. | X | X |

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 55

7 | In the event that the predominant activity is not carried out at the tax address indicated in the RFC, a free letter in which you indicate “under oath of telling the truth” the address where you carry out the activity and, where applicable, notice of opening of establishment. | X | X | 8 | The data, reports or documents necessary to clarify your fiscal situation before the RFC. | X | X | 9 | Accounting, which must be integrated with Balance Sheets at the highest level, auxiliary accounting at 100%, daily book, in electronic format (xls, pdf, txt). | X | | 10 | Origin of financing of the operation in question. | X | | 11 | Analytical work paper of the value of acts or activities containing at least the following data: the accounting voucher number, UIDD universally unique identifier, fiscal folio, name, RFC, concept, subtotal, VAT, total, applicable rate, bank account number with which the payment was made, payment date, accounting voucher number, bank cross-check. | X | | 12 | Work paper in which the integration of creditable VAT is detailed. | X | | 13 | Analytical work paper, of the origin of bank deposits (where it identifies among others, transfers, loans, collections, interest, refunds, etc.). | X | | 14 | Contracts of any kind (purchase and sale, provision of services, lease, usufruct, loan, trusts, co-ownership, etc.) linked to the operations carried out in the period and tax year for which the refund is requested. | X | | 15 | Constitutive minutes and assemblies, as well as social contracts, and their modifications. | X | | 16 | Provide work paper in which you clarify the integration of CFDI, issued in the period of the refund. | X | X |

Table 9.5. Request for Refund of balances in favor of IEPS diesel or biodiesel credit and their mixtures.

No.	Documentation
1	Annex 4 of fiscal form 32 of Annex 1 of the RMF.
2	Declarations of the immediate previous tax year or a free letter in which you state that your income in the immediate previous tax year did not exceed the amounts stated in article 16, Section A, fraction III of the LIF, for legal entities, as well as the way 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, which was 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 registration in the Register of Users of Agricultural Diesel once you have demonstrated before the aforementioned agricultural authorities the ownership or legitimate possession of the production unit that 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, you must send the following documentation to the authority:
I. To prove the ownership regime of the production unit: the title deed, 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: vouchers in the name of the taxpayer that prove ownership, co-ownership or, in the case of legitimate possession, the documentary evidence that proves the same, such as, by way of example, public deed or policy, lease contracts, loan or usufruct contracts among others.
Constitutive act, duly registered in the Public Registry, which expresses that its corporate purpose is predominantly agricultural activity.

56 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

4 | The CURP of the legal representative of the legal entity. | 5 | The import declaration or the corresponding fiscal voucher corresponding to the acquisition in which the acquisition or import price of diesel or biodiesel and their mixtures appears, which must meet the requirements of articles 29 and 29-A of the CFF, indicating in the corresponding fiscal voucher for the acquisition or import of biodiesel or their mixtures, the quantity of each of the fuels contained in the case of the mixtures and, where applicable, the number of the import declaration with which the import of the cited fuel was carried out. (Without it being necessary that they expressly 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 taxpayer 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, fourth paragraph of the LIF, corresponding to the period requested for refund. |

Table 9.6. Documentation that may be required by the authority to follow up on the request for refund of balances in favor of IEPS diesel or biodiesel credit and their mixtures.

No.	Documentation
1	Documents that should be presented jointly with the refund request and that have been omitted or this and/or its annexes, have been presented with errors or omissions.
2	Fiscal vouchers:

In the case of CFDI, provide the folio number.
In case of, Statements of Account issued by the Financial Institution. |
| 3 | In the case of residents abroad who have a permanent establishment in the country, the tax residence certification, or the certification of the presentation of the declaration of the last tax year of the ISR and, where applicable, clarification letter when you apply benefits of the tax treaties that Mexico has in force. |
| --- | --- |
| 4 | The data, reports or documents necessary to clarify inconsistencies determined by the authority. |
| 5 | The data, reports or documents necessary to clarify your fiscal situation before the RFC. |

Table 9.7. Request for Refund of amounts in favor of other contributions including Foreign Trade.

No.	Documentation	Administrative Resolution or Judicial Sentence	Foreign Trade
1	In the case of the first time you request the refund, the document (instrument to prove representation) of the person promoting.	X	X
2	When substituting or appointing another legal representative, in addition to the one already recognized by the authority, you must attach the notarized assembly minutes or the notarial power that proves the personality of the signer of the promotion.	X
3	Valid official identification as indicated in subsection Official Identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official Identification, of this Annex.	X	X

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 57

4 | Free letter with the signature of the taxpayer or legal representative, in which you clearly expose the reason for your request indicating the legal basis on which you base your petition and work papers where the origin of the amount you request in your refund is shown. | | X | X | 5 | In the case of duties, products or benefits, the letter called Office for the request for refund for service not provided or partially provided issued by the Department, through which it will be indicated that, the user made a payment greater than required or that the service or procedure was not provided or was provided partially, officialized with the seal of the institution. | | X | X | 6 | Import and rectification declarations related to their procedure, accompanied by their electronic files in accordance with article 59, fraction V, of the Customs Law, which establishes that an electronic file must be formed for each declaration, consolidated notice or customs document. | | X | | 7 | In the case of requests derived from the rectification of declarations, in addition to the other requirements that apply from this table, you must:
a) State if you have an opinion from a competent authority in which the fraction that was rectified has been confirmed. If positive, exhibit the documentary support. b) Technical sheets issued by your foreign supplier. c) Documents, catalogs and information that you have about said merchandise. State if you have carried out previous or subsequent foreign trade operations with said fraction and have been subject to customs recognition or verification powers. If the answer is positive, the corresponding support. | | X | | 8 | In the case of requests related to the application of preferential tariff treatment, in addition to the other requirements that apply from this table, you must:
a) State if you have an opinion from a competent authority in which the fraction used for the application of the preferential tariff treatment has been confirmed. If positive, exhibit the documentary support. b) Indicate under which Treaty the goods were imported or under which authorized program the request is formulated. | | X | |

58 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

c) Exhibit the proof of origin, the certification of origin or the certificate of origin in accordance with the Treaty and valid and current rules at the time of importation. State if any origin review procedure, customs recognition or verification powers have been initiated on operations with merchandise similar to those linked to your operation. | 9 | In the case of requests related to VAT or IEPS for the importation of merchandise into national territory, in addition to the other requirements that apply from this table:
a) State if you have an opinion from a competent authority in which the tariff fraction has been confirmed. If positive, exhibit the documentary support. b) State if you have an opinion that defines the applicable rate in accordance with article 25, fraction III of the VAT Law and 2nd, fraction I of the IEPS Law. If positive, exhibit the documentary support. Exhibit the technical sheets issued by your foreign supplier regarding the merchandise related to your request. | X | | | 10 | In the case of refunds related to Regularization of Used Cars of Foreign Origin, in addition to the other requirements that apply from this table, you must:
a) Exhibit certificate of impropriety of the vehicle regularization procedure or letter of service not provided issued by the Public Vehicle Registry or by the competent authority for it, in which it indicates the non-provision of the vehicle regularization service of foreign origin. b) Exhibit multiple payment form for foreign trade, which indicates the origin of the payment for the “Vehicle Regularization”, accompanied by the bank receipt. | X | | | 11 | Normal and complementary declaration(s) of the tax year presented before and after the sentence or administrative resolution in which the undue payment appears, where applicable. | X | | | 12 | Administrative or judicial resolution that is final, from which the right to refund is derived. | X | | | 13 | Normal and complementary provisional payments presented before and after the sentence or administrative resolution in which the undue payment appears, where applicable. | X | | |

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14 | Bank receipt of Payment of Federal Duties, Products and Benefits. (e5inco system or Declarations and Payments Service). | | X | X | 15 | Where applicable, CFDI of withholdings. | X | | | 16 | Attach in a file with compressed format in ZIP digitally the CFDI of withholdings in which the ISR withholdings and the amounts not compensated by the withholding agents in the tax year in question appear. | | X | X | 17 | Statement of account issued by the Financial Institution that does not exceed 2 months of age, which contains your key in the RFC and the number of your active bank account (CLABE). | X | | |

Table 9.8. Documentation that may be required by the authority to follow up on the request for refund of amounts in favor of other contributions including Foreign Trade.

No.	Documentation	Administrative Resolution or Judicial Sentence
1	Documents that you must present jointly with the refund request and that you have omitted or this and/or its annexes, have been presented with errors or omissions.	X
2	The data, reports, work papers or documents necessary to clarify inconsistencies determined by the authority.	X
3	Fiscal vouchers:

In the case of CFDI, provide the folio number.
In case of, the Statements of Account issued by the Financial Institution. | X | | |
| 4 | In the case of residents abroad who have a permanent establishment in the country, the tax residence certification, or the certification of the presentation of the declaration of the last tax year and, where applicable, clarification letter when you apply benefits of the tax treaties that Mexico has in force. | X | | |
| --- | --- | --- | --- | --- |
| 5 | Letter in which you clarify the difference of the amounts in favor stated in the declaration and the determined by the authority. | X | | |
| 6 | The data, reports or documents necessary to clarify your fiscal situation before the RFC. | X | | |

60 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

Table 9.9. Request for refund of undue payment of VAT, for cancellation of operations carried out through technological platforms.

No.	Documentation	IVA
1	In the event of cancellation of the operation, the income CFDI with the status of cancelled in which the amount of the cancelled consideration and the VAT appears, expressly and separately, which were restored, which must meet the requirements of articles 29 and 29-A of the CFF.
In the case of discounts, refunds or bonuses, an Expenditure CFDI that contains expressly and separately the amount of the consideration and the transferred VAT that was restored.	X
2	CFDI of withholdings and payment information that has been issued by the Technological Platform, which must meet the requirements of articles 29 and 29-A of the CFF.
Where applicable, during 2020 a voucher of the withholding made in terms of rule 12.2.4. of the RMF.	X
3	Where applicable, acknowledgment of the declaration of payment of the corresponding VAT.	X
---	---	---
4	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 taxpayer who carries out the request and the number of the active bank account (CLABE).	X

Table 9.10. Documentation that may be required by the authority to follow up on the request for refund of undue payment of VAT, for cancellation of operations carried out through technological platforms.

No.	Documentation	IVA
1	Documents and fiscal vouchers that should be presented jointly with your refund request and that have been omitted or have been presented with errors or omissions.	X
2	The data, reports or documents necessary to clarify the inconsistencies determined by the authority.	X
3	In the event that the predominant activity is not carried out at the tax address indicated in the RFC, a free letter in which you indicate under oath of telling the truth the address where you carry out the activity and, where applicable, notice of opening of establishment.	X
4	The data, reports or documents necessary to clarify your fiscal situation before the RFC.	X
5	The data, reports or documents necessary to clarify inconsistencies determined by the authority.	X

Table 9.11. Request for refund of undue payment of ISR, for cancellation of operations carried out through technological platforms.

No.	Documentation	RIF	ISR
1	In the event of cancellation of the operation, the income CFDI with the status of cancelled in which the amount of the cancelled consideration and the ISR withheld appears, expressly and separately, which must meet the requirements of articles 29 and 29-A of the CFF.
In the case of discounts, refunds or bonuses, the Expenditure CFDI in which the amount of the cancelled consideration and the ISR withheld appears, expressly and separately, which must meet the requirements of articles 29 and 29-A of the CFF.	X	X

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 61 2 CFDI of withholdings and payment information that has been issued by the Technological Platform, which must meet the requirements of articles 29 and 29-A of the CFF. X X 3 Statement of account issued by the Financial Institution that does exceed 2 months of age, which must contain the key in the RFC of the taxpayer who carries out the request and the number of account active bank account (CLABE). X X
Table 9.12. Documentation that may be requested by the authority to follow up on the request for
refund of improper payment of ISR, for cancellation of operations carried out through platforms technological.
No Documentation RIF ISR
1
Documents and fiscal receipts that must be presented jointly with the refund request and that have been omitted or have been presented with errors or omissions. X X 2 The data, reports or documents necessary to clarify inconsistencies determined by the authority. X X 3 In the event that the predominant activity is not carried out at the fiscal address indicated in the RFC, free writing in which it indicates "under oath of telling the truth" the address where the activity is carried out and, if applicable, notice of opening of establishment. X X 4 The data, reports or documents necessary to clarify your fiscal situation before the RFC. X X 5 The data, reports or documents necessary to clarify inconsistencies determined by the authority. X X
Table 9.13. Request for reimbursement of amounts derived from the program for refunds of VAT to tourists
foreign.
No Documentation
1 Duplicate reimbursement request (SAT-08-022 Format).
2
Attach compact disc or removable memory unit with the information indicated in the Eleventh Rule of Operation of the Rules of Operation to Administer the refunds of taxes on value added to the foreigners with the quality of tourists who return abroad by air or maritime route that has been transferred to them in the acquisition of goods. 3 In the case of the first time you request the reimbursement, present original or certified copy for comparison of the document (instrument to prove representation) of the corporate person concessionaire and attach a simple copy. 4 When another legal representative is substituted or designated, you must exhibit original or certified copy for comparison of the act of the protocolized assembly or the notarial power that accredits the personality of the signer of the promotion and attach a simple copy. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection C) Instruments to prove representation, of this Annex (original for comparison). 5 Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex (original for comparison).

62 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025 10/CFF Request for Refund of balances in favor of VAT to taxpayers in the agricultural sector, as well as those generated by investment projects in fixed assets, that produce and distribute products intended for food, patent medicine and in pre-operational period. Procedure Service Description of the procedure or service Amount Requests the refund of the amounts in favor that proceed according to the fiscal provisions. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?

Individuals.
Legal entities.
Within five years following the date on which
the balance in favor was determined.
In the case of balances in favor of VAT in period
pre-operational, in the month following that in which expenses and investments are made in the period pre-operational.
Where can I present it? On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/devoluciones-y-compensaciones 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, individuals or legal entities, as applicable:

Enter the SAT Portal in the electronic route of the section Where can I present it? of this sheet.
Select the option Request your refund the type of Refund you wish to request.
Go to Steps to follow, enter Tax Box or if you are protected select the option here, according to
applicable.
Enter your RFC, Password and the captcha indicated by the system, or enter with your e.firma, then press
Send.
Verify that the pre-filled information, related to your data and fiscal address, is correct, if so select Yes and
choose Next.
Capture in the section Procedure Information; the Origin refund, Type of Procedure, Suborigin of the balance and
Additional information, according to your request and press Next.
Capture in the section Tax data, concept, period and exercise: the Type of period, Period and
Exercise, choose according to your request and press Next.
The system will show you the data of your declaration with the balance in favor. In case your declaration is not found
disavailable in the system, select Yes to answer the section Information on the balance in favor; 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 normal or complementary declaration as applicable, Amount balance in favor: Amount manifested in the normal or complementary declaration as applicable, Amount requested in refund: Amount you request in refund, if, if applicable, you previously received a refund of the amount for which you present the procedure, indicate the Amount of the previous refunds and/or compensations (without including update) and press Next.
In the Bank Information section, if your CLABE registration is already found, select a CLABE account that
appears automatically, choose Yes and pressing the icon Attach statement of account, register it in file compressed in ZIP format by selecting Browse, choose the route where your file is located and choose 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 attach the statement of account in compressed file in format ZIP pressing Browse, choose the route where your file is located and select Load and Next.
Answer the question related to the ownership of the CLABE account.
Verify the bank information that appears and press Next.
Attach the PDF files that correspond in accordance with the requirements indicated in the
tables of this sheet, which must be compressed in ZIP format and maximum 4 MB each. The documents originals will be digitized for sending.

In the case of presenting additional documentation, not indicated or listed in the requirements, this also
must be added to your procedure in digitized form.
Press Browse so that you select the route where the file is located, capture the name of the
document and then press Load, perform the operation as many times as necessary to attach all the documentation and information.

Once the capture is completed, all the information will appear, verify that it is correct, in case it is so,
perform the sending using your e.firma.
Save or Print the receipt of receipt.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 63 What requirements must I meet?
The requirements are specified in the corresponding table:

Request for refund of balances in favor of VAT to taxpayers in the
agricultural sector.
See table
10.1.
Request for refund of balances in favor of VAT generated by investment projects
in fixed assets.
See table
10.2.
Request for refund of balances in favor of VAT for taxpayers who produce
and distribute products intended for human and animal food.
See table
10.3.
Request for refund of balances in favor of VAT for taxpayers who produce
and distribute patent medicines.
See table
10.4.
Request for refund of VAT in pre-operational period.
See table
10.5.
Under what conditions must I comply?
Have e.firma and Password.
Additionally, in the case of the request for refund of balances in favor of VAT to taxpayers in the agricultural sector:
Positive opinion of compliance with fiscal obligations.
The amount of the refund does not exceed the amount of $1,000,000.00 (one million pesos 00/100 M.N.)
That the last twelve refund requests have not been denied total or partially by the tax authority, in
more than 20% of the amount requested and always that this does not exceed $1,000,000.00 (one million pesos 00/100 M.N.).
When the negative resolutions to the refund requests have been issued, such resolutions must be properly founded and motivated. The above will not be applicable in the case of taxpayers who have not previously submitted refund requests or who have submitted fewer than twelve requests.
Have sent via the SAT Portal, for the period for which the refund is requested, the information of
trial balances, account catalogs, vouchers and auxiliaries, according to electronic media accounting.
Additionally, in the case of the request for refund of balances in favor of VAT generated by investment projects in fixed assets:
Positive opinion of compliance with fiscal obligations.
The creditable VAT of said investments represents at least 50% of the total creditable VAT that is
declared.
The balance in favor requested is greater than $1,000,000.00 (one million pesos 00/100 M.N).
The acquisitions made correspond to new goods acquired or imported definitively, from
January 2016 and are used permanently in national territory. For these purposes, new goods are considered those that are used for the first time in Mexico.
That the payment of the expenditures that generate the creditable VAT has been made by check
named, credit card, debit or service card or electronic funds transfer, except for those expenditures in cash referred to in articles 27, fraction III and 147, fraction IV of the ISR Law up to $2,000.00 (two thousand pesos 00/100 M.N.).
Have sent via the SAT Portal, for the period for which the refund is requested, the information of
trial balances, account catalogs, vouchers and auxiliaries, according to electronic media accounting.
Additionally, in the case of the request for refund of balances in favor of VAT for taxpayers who produce and distribute products intended for human and animal food:
Positive opinion of compliance with fiscal obligations.
The activity of production or distribution of products intended for human and animal food, subject to the
rate of 0%, represent 90% of their value of acts and activities, other than importation, in the period that is requested in refund.
That the payment of the expenditures that generate the creditable VAT has been made by check
named, credit card, debit or service card or electronic funds transfer, except for those expenditures in cash referred to in article 27, fraction III of the ISR Law.

64 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

That in the twelve months prior to the month in which the refund request is presented according to the present rule, you do not have resolutions by which you have been denied total or partially amounts requested in refund for
concept of VAT, in more than 20% of the accumulated amount of the amounts requested in refund and always that said accumulated amount does not exceed $5,000,000.00 (five million pesos 00/100 M.N.). The requirement referred to in this section will not be applicable in the case of taxpayers who have not previously submitted refund requests.
Have sent via the SAT Portal, for the period for which the refund is requested, the information of
Trial Balances, account catalogs, vouchers and auxiliaries, according to electronic media accounting.
In the case of VAT derived from operations between related parties or companies of the same group, the payment, full or credit of the VAT transferred in said operations must be proven.
Additionally, in the case of the request for refund of balances in favor of VAT for taxpayers who produce and distribute patent medicines:
Positive opinion of compliance with fiscal obligations.
The production or distribution of patent medicines represents 90% of its total value of acts and activities,
different from importation in the period in which the refund is requested.
That the payment of the expenditures that generate the creditable VAT has been made by check
named, credit card, debit or service card or electronic funds transfer, except for those expenditures in cash referred to in article 27, fraction III of the ISR Law.
That in the twelve months prior to the month in which the refund request is presented according to the present rule, the taxpayer does not have resolutions by which they have been denied total or partially amounts requested in
refund for concept of VAT in more than 20% of the accumulated amount of the amounts requested in refund and always that said accumulated amount does not exceed $5,000,000.00 (five million pesos 00/100 M.N.). The requirement referred to in this section will not be applicable in the case of taxpayers who have not previously submitted refund requests.
Have sent via the SAT Portal, for the period for which the refund is requested, the information of
trial balances, account catalogs, vouchers and auxiliaries, according to electronic media accounting.
For VAT derived from operations between related parties or companies of the same group, it must
prove the payment, full or credit of the VAT transferred in said operations.
Additionally, in the case of the request for refund of VAT in pre-operational period:
Be in pre-operational period and opt to request the refund of the VAT transferred or paid on importation
that corresponds to the activities for which you will be obliged to pay the tax at the general rate or, to those that will be subject to the 0% rate. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
Enter the link: Select the option Status of your
refund and go to Steps to follow, enter
Tax Box or if you are protected select the option here, according to applicable.
Enter your RFC, Password and the captcha indicated by
the system, or enter with your e.firma, and choose Send.
Select the option that corresponds to your query in
the section Procedure Consultation; Type of request:
Choose according to your request; Exercise: Choose according to your request; Show Requests: Choose the one that corresponds 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:
Require you to clarify, data, reports or
additional documents that it considers necessary and that are related to the same.
Initiate verification powers, through the
practice of visits or request of accounting and other documents and reports to be exhibited in the offices of the authority itself.
Resolution of the procedure or service
If from the review of the information and documentation provided or from that which is in the possession of the tax authority, the refund is
proceeding, the authorization will be total, otherwise the refund will be of a lesser amount or denied in its entirety, which will be notified personally or via tax box.
In case of total authorization, the statement of account issued by the Financial Institutions will be considered as
proof of payment of the respective refund.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 65 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

40 days for the first request
for refund, in the case of request for refund of balances in favor of VAT:
Generated by projects of
investment in fixed assets.
For taxpayers who
produce and distribute products intended for human and animal food.
For taxpayers who
produce and distribute patent medicines;
20 days following the date
on which the request was presented, when it is a request for refund of balances in favor of VAT:
To taxpayers in the
agricultural sector.
Generated by projects of
investment in fixed assets.
For taxpayers who
produce and distribute products intended for human and animal food.
For taxpayers who
produce and distribute patent medicines; and
20 days following the date
on which the request was presented, for the case that the request for refund derives exclusively from investments in fixed assets, always that, additionally, it complies with what is indicated in rule 4.1.6., except in the case of the first request for refund, in the case of the request for refund of VAT in period pre-operational.
40 days when there are errors
in the data of the request and 20 days in the case of taxpayers in the agricultural sector;
20 days to issue the first
request for additional information;
10 days following the date on
which the first request for information and documentation has been 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 that takes effect the notification, in the case of the first request for information and documentation; and
Maximum in 10 days, counted from
the day following the one that takes effect the notification of the second requirement.
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
MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://chat.sat.gob.mx
Virtual Office. You will be able to access this channel of
attention by scheduling your appointment at the following link:
https://citas.sat.gob.mx/
Personal attention in SAT Offices located in
various cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 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/portal/public/tramites/quejas-o-denuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

66 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

Additional Information

Regarding the request for refund of VAT balances in favor of taxpayers in the agricultural sector:

To prove the Ownership Regime of the production unit, attach a copy of the title deed, public deed or policy, certificate of agrarian or parcel rights, or assembly minutes.
To prove the Legal Possession Regime of the production unit: lease agreements, usufruct, sharecropping, concession, among others. If subject to the Water Regime: copies of water bills or titles of concession of water rights.
Attach copies of 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 agreements, loan or usufruct agreements, among others.
Provide data on service providers (RFC, trade name and tax address, and number of employees providing services to the taxpayer with each one).

Regarding the request for refund of VAT balances in favor of VAT generated by investment projects in fixed assets:

The corresponding information and documentation will be presented only once with the first refund request for an investment project carried out in accordance with rule 4.1.6. of the RMF.
In the event that the investment project is modified by more than 10% of the total estimate, notice shall be given to the ADAF, AGGC, or AGH, as applicable, and the updated information shall be delivered in accordance with the modification of the initial project.
Prior to presenting their first refund request, they may request that the tax authority review the information and documentation they currently have. For these purposes, the tax authority will have a period of 15 days for its review, which does not guarantee the validity of the refund request.

Regarding the request for refund of VAT balances in favor of taxpayers who produce and distribute products intended for human and animal consumption:

The corresponding information and documentation will be presented only once with the first refund request carried out in accordance with rule 2.3.11. of the RMF.
Prior to presenting their first refund request, they may request that the tax authority review the information and documentation they currently have. For these purposes, the tax authority will have a period of 15 days for its review, which does not guarantee the validity of the refund request.

Regarding the request for refund of VAT balances in favor of taxpayers who produce and distribute patent medicines:

The corresponding information and documentation will be presented only once with the first refund request carried out in accordance with rule 2.3.12. of the RMF.
You may request that the tax authority review the information and documentation you currently have. For these purposes, the tax authority will have a period of 15 days for its review, which does not guarantee the validity of the refund request.

Regarding the request for VAT refund in the pre-operational period:

You must present your request through the FED in accordance with what is stated in rule 2.3.4. of the RMF, in the type of procedure VAT Pre-operational Period.
The corresponding information and documentation will be presented with the first refund request.
In the event that during the pre-operational period the investment project is modified by more than 10% of the total estimate, you must inform in your subsequent immediate refund request to the ADAF, AGGC, or AGH, as applicable, and deliver your updated information in accordance with the modification of the initial project.
Likewise, in the event that there is a variation in the projection of the time the pre-operational period will last, you must inform in your subsequent immediate refund request to the aforementioned authorities, the causes that promoted the variation, and you must prove it with the documentation you consider necessary.

Legal Basis

Articles 17-D, 22, 22-B, 22-D, 37, 134, fraction I of the CFF; 74, sixth paragraph, 113-E, last paragraph, 5, fraction VI, 6 of the LIVA; 7 of the RIVA; Rules 2.1.36., 2.2.1., 2.2.2., 2.3.3., 2.3.4., 2.3.6., 2.3.8., 2.3.11., 2.3.12., 2.3.14., 2.8.1.5. and 4.1.6. of the RMF.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 67

TABLE 10.1. Request for refund of VAT balances in favor of taxpayers in the agricultural sector.

Name, Denomination or Trade Name: __________________________ RFC: __________________________________________ Concentrated Administration of Fiscal Audit of _____________

1.- DETAILED DESCRIPTION OF THE ACTIVITY AND ITS OPERATION*:
NOTE: Corporate taxpayers must also exhibit a copy of the constitutive act, duly registered in the Public Property Registry, which states that their social object is predominantly the agricultural activity.

2.- LOCATION (TAX ADDRESS, BRANCHES OR ESTABLISHMENTS):

TYPE (1) CHARACTERISTICS (2) ADDRESSES (3) OWNERSHIP REGIME (4)

1.- WAREHOUSE, AGRICULTURAL LAND OR RANCH, RESIDENCE, OFFICE, COMMERCIAL PREMISES OR OTHERS.
2.- SIZE OF THE PROPERTY, AGE AT THE ADDRESS AND OTHER RELEVANT ASPECTS.
3.- HEAD OFFICE, BRANCH OR ESTABLISHMENT.
4.- EJIDO, PRIVATE, COMMUNAL, ETC.

3.- INFRASTRUCTURE (MACHINERY AND/OR EQUIPMENT):

MACHINERY AND/OR EQUIPMENT DESCRIPTION OF THE ASSET ORIGINAL AMOUNT OF THE INVESTMENT DATE OF ACQUISITION, POSSESSION OR LEASE

3.1. NUMBER AND TYPE OF VEHICLES, INCLUDING THOSE FOR TRANSPORT OF GOODS:

3.2. NUMBER AND TYPE OF MACHINERY OR EQUIPMENT TO CARRY OUT THE ACTIVITY (FOR EXAMPLE: TRACTORS, BOATS, GREENHOUSES, ETC.):

3.3. FIXED OR EMBEDDED INVESTMENTS AND INSTALLATIONS IN THE GROUND (FOR EXAMPLE: GREENHOUSES, NURSERIES, WAREHOUSES OR STORAGE SILOS, DRINKING FOUNTAINS, POULTRY HOUSES, ETC.):

3.4. OTHERS (SPECIFY):

4.- EMPLOYEES OR WORKERS.
TOTAL NUMBER, TYPE AND DESCRIPTION OF THE MAIN FUNCTIONS THEY PERFORM (EXAMPLE: 1 ADMINISTRATOR, 5 FARMERS, 3 FISHERMEN) LABOR CONTRACTING SCHEME (DIRECT OR SUBCONTRACTING*)

68 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

Table 10.2. Request for refund of VAT balances in favor of VAT generated by investment projects in fixed assets.

No. Documentation
1
Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex. 2 The instrument to prove representation or power of attorney signed before two witnesses and the signatures ratified before the tax authorities, Notary or public official. *For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection C) Instruments to prove representation, of this Annex. 3 Statement of financial position of the year immediately preceding the one in which you present the refund request or of the most recent monthly period available in the case of being recently created or starting operations. If you were obligated or opted to audit your financial statements, you must provide the operation folio number assigned when presenting the audit. 4 Accounting register and supporting documentation of the policies related to investments, as well as the documentation that proves the legal ownership, possession or holding of the assets that constitute the investment, as well as their acquisition from January 2016, including, if applicable, photographs of them, as well as payment receipts and transfers of expenditures for the acquisition of assets. 5 The document or official letter of the prior obtaining of concession, authorization, validation, verification, notice or permit from the administrative or judicial authority, in the case that the taxpayer's activity, the execution of the investment or its final destination requires it according to its characteristics. 6 In your case, exhibit the receipts of the notices that correspond in accordance with article 17 of the LFPIORPI. 7 Specify and document if the investment in fixed assets will be destined entirely to activities for which you will be obligated to pay VAT, indicating also the estimates of balances in favor that would be requested each month. In the event that these investments are to be used in activities for which you will be partially obligated to pay VAT, present the determination of the proportion that allows knowing the percentage of the activities for which VAT will be caused and the estimated date of its obtaining. 8 Free writing signed by the taxpayer or their legal representative in which they state under oath that the information and documentation they provide is true. 9 Investment project signed by the taxpayer or their legal representative, which contains the following information and documentation:

Regarding corporate persons, if applicable, the assembly minutes or board of directors where the authorization or approval of the partners or shareholders regarding the investment to be made has been protocolized;
General description of the investment project, specifying the final destination to be given to these investments, specifying the reasons for their strict indispensability for the purposes of ISR in relation to the acts or activities for which you will be obligated to pay VAT, indicating what the assets or services or temporary use or enjoyment of assets resulting from the investment will consist of, as well as the date on which the realization of these acts or activities will begin;
Estimate of the total amount to be invested from the start to the conclusion of the investment project, broken down into land, construction, installed equipment and working capital in each of its stages, detailing the percentage of progress of each of them, as well as the times, movements or phases for their development (investment calendar), specifying the type of income that will be generated with the investment and its probable date of obtaining;
Sources and conditions of financing (attach contracts, payment receipts or transfers, etc.); the provisions of the LFPIORPI must be observed, also attaching working papers and accounting records where the raising of the same is identified, the protocolized minutes of capital contribution and, if applicable, the bank statement of the applicant where the financing or the origin of said resources is identified, including the statement corresponding to partners and shareholders in the case of capital contribution;
Plans of the physical places where the project will be developed, and, if applicable, the photographic projection or similar of how the project will look at its conclusion.
Name, denomination or trade name and RFC of the suppliers of goods and/or services involved with the investment project that generate at least 70% of the creditable VAT related to the refund, indicating the estimate of their recurrence over the time that the realization of the investment lasts (exhibit the corresponding contracts and receipts if the acquisition of goods or the provision of the service has already been carried out);
Regarding investments in constructions, the work notice or employer registration, granted by the IMSS, must be presented;
Regarding the acquisition of real estate, the title deeds of the real estate, plants or warehouses, in which the inscription in the public property registry or the corresponding notice is recorded, or, if applicable, the lease or concession contract of the real estate where the investment will be carried out or the document where the corresponding legal modality is recorded.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 69

Table 10.3. Request for refund of VAT balances in favor of taxpayers who produce and distribute products intended for human and animal consumption.

No Documentation
The refund request will be attached in digitized file the information described below:
1

List of all products intended for human and animal consumption that you produce and/or distribute, subject to the 0% rate that represents 90% of their value of acts and activities, of the period for which the refund is requested.
Description of the production and/or distribution process of the products intended for human and animal consumption, as applicable.
List of clients to whom you sell and/or distribute your products, which represent more than 70% of their value of acts and activities.
Writing in which you describe the production and/or distribution process, highlighting the number of people involved in said process.
List of assets used in the production and/or distribution of products intended for human and animal consumption, including warehouses, storage rooms, depots, etc.
2
Regarding taxpayers who produce products intended for human and animal consumption, in addition to the general requirements, they must comply with the following:
Sanitary License (or Sanitary Registration) that recognizes them as a company dedicated to the elaboration of products intended for human and animal consumption, issued by the Ministry of Health or COFEPRIS or also of the products they elaborate).
Indicate if the product they elaborate is subject to the IEPS Law, in accordance with article 2, fraction I, subsection J).
Indicate the NOMs that apply to them in accordance with the characteristics of the product they elaborate.
If applicable, due to the characteristics of the product, the prior sanitary authorization for importation.
3
Regarding taxpayers who distribute products intended for human and animal consumption, in addition to the general requirements, they must comply with the following:
Contracts celebrated with their clients for the distribution of food.
Contracts celebrated with food suppliers.

Table 10.4. Request for refund of VAT balances in favor of taxpayers who produce and distribute patent medicines.

No Documentation
The refund request will be attached in digitized file the information described below:
1

List of each and every one of the products they produce and/or distribute recognized as patent medicine and that represent 90% of their total value of acts and activities, of the period for which the refund is requested.
Description of the production and/or distribution process of patent medicines.
List of clients to whom they sell and/or distribute their products, which represent more than 70% of their income.
Free writing in which they describe the production and/or distribution process, highlighting the number of people involved in said process.
List of assets used in the production and/or distribution of patent medicines, including warehouses, storage rooms, depots, etc.
2
Regarding taxpayers who produce patent medicines, in addition to complying with the general requirements, they must comply with the following:
Sanitary License that recognizes them as an establishment of the chemical-pharmaceutical industry.
Indicate if the medicine is a pharmaceutical specialty, narcotic, psychotropic substance, antigen, vaccine or homeopathic; likewise, if they are magistral or officinal.
The Sanitary Registrations of the medicine they elaborate.
Registration of the formulas authorized by the Ministry of Health.
Regarding officinal medicines, the registration of their formulas in accordance with the Rules of the Pharmacopoeia of the United Mexican States.
Regarding narcotics, psychotropic substances, vaccines or antigens, the corresponding sanitary authorization.
Regarding homeopathic medicine, the registration of the manufacturing procedure of their product in accordance with the homeopathic pharmacopoeia of the United Mexican States.
Indicate the name of the sanitary responsible for the identity, purity and safety of the medicines they elaborate.
3
Regarding taxpayers who distribute patent medicines, in addition to complying with the general requirements, they must comply with the following:
Contracts celebrated with their clients for the distribution of patent medicines.
Contracts celebrated with suppliers of patent medicines.

70 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

Table 10.5. Request for refund of VAT balances in favor of VAT in pre-operational period.

No Documentation
To comply with what is stated in article 5, fraction IV, subsection b), numerals 1, 2, 3, and 4 of the VAT Law, you must attach to the refund request, the documentation and information described below, in digitized file:
1
Official identification of the taxpayer or the legal representative, which may be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex. 2 The instrument to prove representation or power of attorney signed before two witnesses and the signatures ratified before the tax authorities, Notary or public official. For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection C) Instruments to prove representation, of this Annex. 3 Accounting register and supporting documentation of the policies related to expenses and investments. 4 The documentation that proves the legal ownership, possession or holding of the assets that constitute the investment, includes, if applicable, photographs of them, as well as payment receipts and transfers of expenditures for the provision of services and for the acquisition of assets. 5 If applicable, the receipts of the notices that correspond in accordance with article 17 of the LFPIORPI. 6 Free writing signed by the taxpayer or their legal representative in which you state under oath, the time that the pre-operational period in question will last, inform and support what is appropriate in accordance with the prospectus or investment project corresponding, as well as the reasons that justify the start of the realization of activities when its duration is estimated to be more than one year, you also specify that the documentation and information you provide is true. 7 Investment project signed by the taxpayer or their legal representative, which contains the following information and documentation:

Regarding corporate persons, if applicable, the assembly minutes or board of directors where the authorization or approval of the partners or shareholders regarding the expenses and the investment to be made has been protocolized;
General description of the project, in which you specify the final destination to be given to these investments, as well as the reasons for their strict indispensability for the purposes of ISR in relation to the acts or activities for which you will be obligated to pay VAT, indicate what the assets or services or temporary use or enjoyment of assets resulting from the expenses and investment will consist of, as well as the date on which the realization of these acts or activities will begin;
Estimate of the total amount of expenses and investments to be carried out from the start to the conclusion of the investment project, the services required and the breakdown of payments for land, construction, installed equipment and working capital in each of its stages, detail the percentage of progress of each of them, as well as the times, movements or phases for their development (investment calendar), specify the type of income that will be generated with the expenses or the investment and its probable date of obtaining;
Working papers and accounting records where the raising of financing is identified, the protocolized minutes of capital contribution and, if applicable, the bank statement of the applicant where the financing or the origin of said resources is identified, include the statement corresponding to partners and shareholders in the case of capital contribution;
Plans of the physical places where the project will be developed, and, if applicable, the photographic projection or similar of how the project will look at its conclusion;
Name, denomination or trade name and RFC of the suppliers of goods and/or services involved with the project that generate at least 70% of the creditable VAT related to the refund, indicate the estimate of their recurrence over the time that the realization of the investment lasts (exhibit the corresponding contracts and receipts if the acquisition of goods or the provision of the service has already been carried out);
Regarding investments in constructions, the work notice or employer registration, granted by the IMSS, must be presented;
Regarding the acquisition of real estate, the title deeds of the real estate, plants or warehouses, in which the inscription in the public property registry or the corresponding notice is recorded, or, if applicable, the lease or concession contract of the real estate where the investment will be carried out or the document where the corresponding legal modality is recorded.
8
Working papers in which the way in which the estimate of the proportion that the value of the activities subject to the VAT Law will represent, with respect to the total of the activities to be carried out, is identified.
..................................................................................................................................................................................

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 71 39/CFF Request for registration in the RFC of natural persons.

Procedure
Service
Description of procedure or service Amount
Requests registration in the RFC for natural persons. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?
Natural persons. Within the month following the day you start operations or require your RFC key.
Where can I present it? At SAT offices with an appointment registered at:
The SAT Portal: https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?
At SAT offices, with a prior appointment.

Go with the documentation mentioned in the section "What requirements must I meet?"
Deliver the documentation to the staff who will attend your procedure.
Provide the information requested by the tax advisor.
Receive upon finishing the procedure, the documents that prove the registration of your request.
In case that you meet the requirements you receive: REQUEST FOR REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY and UNIQUE ACKNOWLEDGMENT OF REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY.

What requirements must I meet?
At the SAT office, present:
1. Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
2. Proof of address, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection B) Proof of address, of this Annex (original).

In the case of Mexicans by birth residing abroad without tax obligations in Mexico, the Consular Matrícula of Third Generation, issued by Mexican consular representations abroad, will also be accepted as proof of fiscal address.
3. Valid official identification of the taxpayer or legal representative, which may be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex (original).
The valid Credential to Vote Abroad, issued by the National Electoral Institute (formerly Federal Electoral Institute), will be accepted.
In case of legal representation:
1. Instrument to prove representation for acts of administration, ownership or special (certified copy), or power of attorney signed before two witnesses and signatures ratified before tax authorities or before a public notary (original or certified copy).
*For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection C) Instruments to prove representation, of this Annex. In the following cases, additionally present:
1. Residents abroad with or without permanent establishment in Mexico:

Valid migratory document, issued by competent authority, in the case of foreign persons (original or certified copy).
Foreign Persons who are going to perform an activity in national territory:
Valid migratory document, issued by competent authority, such as:
o Permanent resident card. o Temporary resident card. o Visitor card for humanitarian reasons, in the case that it is a migrant with refugee status, they may exhibit the document recognizing refugee status issued by the Mexican Commission for Refugee Assistance.

72 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025 o Visitor card with permission to perform remunerated activities. o Border worker visitor card. o Student temporary resident card.

In the case of foreigners who do not have authorization to perform a remunerated activity, but who require the RFC for some other activity, they must exhibit a free written statement in which they swear under oath the purposes for which they require the RFC key.
Document with which they prove their tax identification number of the country where they reside, when they have the obligation to have this in said country (certified copy, legalized or apostilled by competent authority).

Natural persons who carry out activities of export of services of conventions and exhibitions:

Document with which it is accredited that the interested party is the holder of the rights to operate a convention center or exhibition center (original).

Minors:
Parents or tutors who exercise parental authority or guardianship of minors and act as their representatives, must present:

Birth certificate of the minor, issued by the Civil Registry or obtained at the Portal https://www.gob.mx/actas (Unique Format), or Personal Identity Card, issued by the Ministry of the Interior through the National Population Registry (original).
In their case, judicial resolution or document issued by a public notary of parental authority or guardianship (certified copy).
Valid official identification of the mother, father or tutor acting as representatives of the minor, which may be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex (original).

Minors from 16 years old in the salary regime:
Written manifestation signed, in which you state under oath that it is your will to register in the RFC (original).
Persons with legally declared incapacity:

Final judicial resolution, in which the incapacity of the natural person is declared and the designation of the tutor or legal representative is recorded (original).
Valid official identification of the tutor or legal representative, which may be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex (original).

With what conditions must I comply?

Have CURP or in its case, valid temporary CURP with photograph.
In the case of foreigners who are in national territory, the CURP indicated on the residence cards issued to them by the competent authority may be considered for registration.

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 If you meet the requirements, you obtain registration in the RFC and receive the documents that prove the registration of your request. 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. Immediate. Not applicable. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service?

REQUEST FOR REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY.
UNIQUE ACKNOWLEDGMENT OF REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY.
Indefinite.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 73 ATTENTION CHANNELS Consultations and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://chat.sat.gob.mx
Personal attention at SAT offices located in various
cities of the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 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/portal/public/tramites/quejas-o-denuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.
Additional information
If in the same visit you need to process the e.firma, you must bring a removable memory unit (USB) and comply with
the requirements indicated in the procedure sheet 105/CFF “Request for generation of e.firma Certificate for natural persons”, of this Annex.
When those people with temporary migratory status acquire permanent residence in national territory, they must go to SAT Offices to update their fiscal situation.
The tax authority will carry out validation of the CURP indicated by the taxpayer at the time of presenting the procedure, before the National Population Registry, which must be valid and correspond to the data of the applicant.
Legal basis
Articles 27 of the CFF; 22, 24 of the RCFF; Rules 2.4.4. and 2.4.11. of the RMF.
40/CFF Request for registration in the RFC of workers.

Procedure
Service
Description of procedure or service Amount
Requests the registration of your workers in the RFC. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?

Natural persons.
Legal entities.
At the moment you hire personnel, who provide subordinate personal services and who are not previously registered in the RFC registry.
Where can I present it? On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-al-rfc-pm

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?"
Select the option Register your workers. In steps to follow, select My portal, enter your RFC,
Password and choose Start login.
Select the option Internet Services / Service or requests / Request and a form will appear.
Fill out the form according to the following:
In the Service Description section, in the Procedure tab select the option INSC_ASALARIADO; in Directed to: SAT, in *Subject: I request the registration of workers in the RFC; Description: I request registration of workers in the RFC. 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 Acknowledgment of receipt is generated which contains the procedure folio with which you can follow up
your notice, print it or save it.
Review your clarification case within a period of 10 days to verify if you were asked for additional information, in case of
being so, you will have 10 days to deliver it, if you exceed that deadline it is necessary to re-enter your request.

74 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025
7. Enter the SAT Portal, within the period of 10 days after the presentation of the procedure, with the folio number,
to verify the response to your notice, at: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal according to the following:
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 notice; if your request was resolved, you will obtain the Response Acknowledgment, print it or save it.
8. In case of not having a response within the period indicated in paragraph 6, enter a clarification case through the SAT Portal selecting in the procedure tab the option INSC_ASALARIADO, to receive by the same means, additional information about the situation of the procedure.

What requirements must I meet?
1. File with TXT extension, which must meet the following characteristics:

Name the file as RFC ddmmaaaa_consecutive, where:
The RFC refers to the key in the RFC of the employer natural person or legal entity.
ddmmaaaa means: day (dd), month (mm) and year (aaaa) of the date of generation of the file.
Consecutive: consecutive number of the file in two digits.
For example: XAXX010101AAA07072012_01
Without tabs.
It must be handled only in uppercase.
The format of the file must be in American Standard Code for Information Interchange (ASCII) in
UTF-8 format.
The information in the file must contain the following nine fields delimited by pipes “|” between each
column:
First column. - CURP to 18 positions. * In case that your CURP has undergone modifications, you must
manifest the last one you have registered.
Second column. - First surname.
Third column. - Second surname (not mandatory).
Fourth column. - Name(s). In case that the worker has more than one name, they must be registered
separated by a blank space within this column.
Fifth column. - Date of start of the provision of subordinate personal service in the following format
DD/MM/YYYY.
Sixth column. - Mark of the indicator of income according to the following values: (only values
1, 2, 3, 4, 5 or 6 can be).
1. Salaried employees with income greater than $400,000.00 (Four hundred thousand pesos. 00/100 M.N.).
2. Salaried employees with income less than or equal to $400,000.00 (Four hundred thousand pesos. 00/100 M.N.).
3. Assimilable to salaries with income greater than $400,000.00 (Four hundred thousand pesos. 00/100 M.N.) and
less than $75,000,000.00. (Seventy-five million pesos 00/100 M.N.).
4. Assimilable to salaries with income less than or equal to $400,000.00 (Four hundred thousand pesos 00/100
M.N.).
5. Income from business activities assimilable to salaries with income greater than $400,000.00
(Four hundred thousand pesos. 00/100 M.N.).
6. Income from business activities assimilable to salaries with income less than or equal to
$400,000.00 (Four hundred thousand pesos 00/100 M.N.).
Seventh column. - Key in the RFC of the employer to 12 or 13 positions, depending on whether Legal Entity or
Natural Person.
Eighth column. - Valid email of the salaried person or the employer.
Ninth column. - Valid telephone number of ten digits of the salaried person or the employer.
Columns should not contain titles or be empty, except the third column (only if no data).
There should not be empty rows.
The information must be sent in plain text files, compressed in ZIP format.
2. Digitalized free written statement in PDF format, containing the sworn declaration, through which
the employer recognizes the labor relationship with the workers requesting to carry out the registration in the RFC according to the list of the TXT file, stating that he knows the legal consequences of providing false information to the tax authority. The written statement must contain the date of issuance, be duly signed autographically with blue ink by the employer or by the legal representative and be accompanied by the Valid Official Identification of the employer or legal representative, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, present Annex (original). In case of legal representation:
3. Instrument to prove representation digitalized in PDF format, for acts of administration, ownership or
special (certified copy), or power of attorney signed before two witnesses and signatures ratified before tax authorities or before a public notary (original). *For further reference, consult in Section I. Definitions; paragraph 1.2. Official identifications, proof of address and Instruments to prove representation, subsection C) Instruments to prove representation, as well as paragraph 1.3. of this Annex.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 75 With what conditions must I comply?

Be an employer.
Have a Password.
The situation of the fiscal address of the employer must be located. In case of not being located, enter a clarification case,
in the option VERIFICATION OF ADDRESS, according to the procedure indicated in the procedure sheet 126/CFF “Request for verification of address”.
Have an active tax mailbox.
Have the current obligation to withhold wages and salaries or assimilable to salaries as appropriate on the date of start of the provision of subordinate personal service manifested in the fifth column of the .txt file
established in the section "What requirements must I meet?"

On the SAT Portal, with the folio number that is
found in the Acknowledgment of receipt.
Entering a clarification case through the SAT
Portal, indicating the corresponding folio number to the request.
Yes, the SAT will verify that the employer has the current obligation to withhold wages and salaries or assimilable to salaries as appropriate on the date of start of the labor relationship manifested in the fifth column of the file txt established in the section "What requirements must I meet?." Resolution of the procedure or service
The authority will validate your information, if the request is appropriate the registration of the workers is carried out and you receive
Acknowledgment of response.
In the contrary case in the mentioned Acknowledgment of response the reason why the request did not proceed is indicated.
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 10 days. 10 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?
Acknowledgment of receipt.
Acknowledgment of response.
Indefinite.

ATTENTION CHANNELS
Consultations and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://chat.sat.gob.mx
Personal attention at SAT offices located in various
cities of the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
Frequently Asked Questions:
https://www.sat.gob.mx/portal/public/tramites/inscripcio n-al-rfc-pm
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/portal/public/tramites/quejas-o-denuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.
Additional information
The employer can identify which of his workers are registered in the RFC through the CURP, according to the
procedure indicated in the procedure sheet 158/CFF “Request for validation of the key in the RFC through the CURP.”
The worker will be registered in the RFC, with the fiscal address of the employer current at the time of the procedure.
Legal basis
Articles 27 of the CFF; 23 of the RCFF; 297 of the CFPC; Rules 2.4.2., 2.4.6. and 2.4.11. of the RMF.
................................................................................................................................................................................

76 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

43/CFF Request for registration in the RFC of legal entities in the ADSC.

Procedure
Service
Description of the procedure or service Amount Submit your request to register a legal entity (company, partnership, or association) in the RFC. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted?
The legal representative of the newly created legal entity, such as: civil associations, civil partnerships, limited liability companies, unions, political parties, religious associations, cooperative societies, rural production societies, indigenous or Afro-Mexican towns and communities, among other legal entities. Within the month following the day on which they must submit periodic, payment, or informational returns for themselves or on behalf of third parties, or issue tax receipts for the activities they carry out.

Where can I submit it? At SAT offices to conclude the procedure, with an appointment registered on the SAT Portal:
https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the procedure or service?
At SAT offices, with prior appointment:

Attend with the documentation mentioned in the section "What requirements must I meet?" of this sheet.
Deliver the documentation to the staff who will attend your procedure.
Provide the information requested by the tax advisor.
Receive at the end of the procedure, the documents that prove the registration of your request.
If you meet the requirements, receive the Request for registration in the Federal Taxpayer Registry and the Unique Acknowledgment of registration in the Federal Taxpayer Registry, of the legal entity.

What requirements must I meet?
At SAT offices:

Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Notarized constitutive document or notarized minutes that must explicitly and in writing contain the valid RFC key of each partner, shareholder, or associate and other persons, whatever name they are designated by, who by their nature form part of the organizational structure and hold such character according to the statutes or legislation under which they are constituted (certified copy). If it is not within the constitutive document, you must present the written statement containing the valid RFC keys 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 character according to the statutes or legislation under which they are constituted (original).
The above stated in this paragraph will be corroborated with the information in the RFC that SAT has in its institutional systems.
Proof of address, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection B) Proof of address, of this Annex (original).
Instrument to prove representation (certified copy), or power of attorney signed before two witnesses and the signatures ratified before the tax authorities or before a public notary (original). If granted abroad, it must be duly apostilled or legalized and formalized before a Mexican public notary and, if applicable, have a translation into Spanish performed by an authorized expert.
*For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection C) Instruments to prove representation, of this Annex.
Valid and original official identification of the legal representative, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex (original).

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 77

6. In the case of legal entities and partnerships in participation resident in Mexico that have partners, shareholders, or associates resident abroad who are not obliged to request their registration in the RFC, they will use the following generic RFC:

Natural persons: EXTF900101NI1.
Legal entities: EXT990101NI1.
Additionally, if you fall under any of the following situations, you must bring:
1. Persons other than commercial partnerships:
Constitutive document of the association (original or certified copy), or in its case, the publication in the official newspaper, periodical, or gazette (simple copy or printout).
2. Diplomatic Missions:
Document with which the SRE recognizes the existence of the diplomatic mission in Mexico (original).
Accreditation card issued by the General Directorate of Protocol of the SRE of the person who will carry out the procedure before the SAT.
Request their registration in the Decentralized Administration of Taxpayer Services of the Federal District "2", located at Avenida Paseo de la Reforma Norte No. 10, ground floor, Torre Caballito building, Tabacalera Neighborhood, Cuauhtémoc Municipality, C.P. 06030, Mexico City.
3. Partnerships in participation:
Partnership agreement, with ratification of the signatures of the associate and the partner before any SAT office (original).
Valid official identification of the contracting parties and the partner, (in the case of natural persons), any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex (original).
Instrument to prove representation and identification, in case a legal entity participates as partner or associate (certified copy).
Testimony or policy, if applicable, where the granting of the partnership agreement before a public notary is recorded, that he ensured the identity and capacity of the grantors and any other attendees and that those who appeared on behalf of another natural or legal person had sufficient personality to represent them at the time of granting said instrument (original).
Instrument to prove representation, in case the partner is a legal entity (certified copy).
*For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection C) Instruments to prove representation, of this Annex.
Document where the ratification of content and signatures of those who granted and appeared in the partnership agreement before a public notary is recorded, that he ensured the identity and capacity of the grantors and any other attendees and that those who appeared on behalf of another natural or legal person had sufficient personality to represent them at the time of granting said contract (certified copy).
4. Legal entities resident abroad with or without a permanent establishment in Mexico:
Minutes or constitutive document duly apostilled or legalized, as applicable. When these are in a language other than Spanish, a translation into Spanish performed by an authorized expert must be presented (certified copy).
Foreigners who reside in a country or jurisdiction with which Mexico has in force a broad agreement on information exchange and who carry out maquiladora operations through a company with an IMMEX program under the shelter modality, may exhibit the contract signed with the IMMEX company instead of the minutes or constitutive document. When the contract is in a language other than Spanish, a translation into Spanish performed by an authorized expert must be presented (certified copy).
Partnership agreement, in cases where applicable, with autograph signature of the partner and associates or their legal representatives (original).
Trust agreement, in cases where applicable, with autograph signature of the settlor, trustee, or their legal representatives, as well as the legal representative of the fiduciary institution (original).
Document accrediting the tax identification number of the country in which they reside, when they are obliged to have this in that country, in cases where applicable (certified copy, legalized or apostilled by competent authority).
Minutes or document duly apostilled or legalized, in cases where applicable, in which the agreement to open the establishment in the national territory is recorded (certified copy).
Authorization for the establishment of foreign legal entities in the Mexican republic issued by the General Directorate of Foreign Investment of the Secretariat of Economy, in cases where applicable.

78 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

Unions:

Statutes of the association (original).
Registration resolution issued by the competent labor authority, for the case of union sections, it is necessary that in that document, the recognition of the Union to which it belongs to comply separately with its tax obligations is contained (original).

Other association figures regulated by current legislation:

Constitutive document corresponding according to what the law of the matter establishes (original).

Exporters of convention and exhibition services:

Document that proves that the interested party is the holder of the rights to operate a convention or exhibition center (original).

Religious associations:

Exhibit, in substitution of the certified copy of the notarized constitutive document, the Constitutive Registration Certificate issued by the Secretariat of the Interior, in accordance with the Law of Religious Associations and Public Worship and its Regulations (original).
Notarized statutes of the association (original).
Opinion on the request to obtain constitutive registration as a religious association, issued by the Secretariat of the Interior (original).

Trusts:

Trust agreement, with autograph signature of the settlor, trustee, or their legal representatives, as well as the legal representative of the fiduciary institution, notarized before a public notary (certified copy), or contract with ratification of the original signatures before any Decentralized Administration of Taxpayer Services in terms of article 19 of the CFF (original). In the case of entities of the Public Administration, official newspaper, periodical, or gazette where the Decree or Agreement by which the trust is created is published (printout or simple copy).
Trust contract number.

Legal entities of a social or agrarian nature other than unions:

Document by which they were constituted or have been legally recognized by the competent authority (original or certified copy).
Notarial document, appointment, minutes, resolution, award, or document corresponding in accordance with the applicable legislation, to prove the personality of the legal representative. This can be a partner, associate, member, or whatever denomination is given according to the applicable legislation to the members of the same, who must have the faculties to represent the legal entity before all kinds of administrative acts, instead of the general power for acts of domain or administration (certified copy).
The RFC keys cited in paragraph 1 of the requirements section of this sheet, as well as the condition referred to in the first paragraph of the following section of this sheet, will only be required with respect to the ejidal commissioner and the surveillance council, as well as their respective substitutes, provided that the assembly minutes or regulation where that election is recorded, is registered in the National Agrarian Registry.

Multiple Objective Financial Societies:

Have the current folio in the registration procedure assigned by the National Commission for the Protection and Defense of Users of Financial Services (CONDUSEF), within the portal of the Registry of Financial Service Providers (SIPRES).

Investment Funds:

Minutes signed by the founder approved by the CNBV, in which it attests to the existence of the investment fund (original).
For the registration of Investment Funds, the notarized constitutive document accepted is the constitutive minutes and social statutes approved by the CNBV. It will not be necessary to record said documents before a Notary or Public Broker nor before the Public Registry of Commerce.

Indigenous or Afro-Mexican towns and communities:

Decree, Law, Agreement, or any other document issued by competent authority at the federal, state, or municipal level, in which the recognition of the indigenous or Afro-Mexican town or community is recorded according to the applicable legislation (printout or simple copy of the official newspaper, periodical, or gazette and in case of document issued by some authority, it will be presented original for comparison).
Certificate of recognition of indigenous or Afro-Mexican town or community issued by the National Institute of Indigenous Peoples. Which you can also present to prove the document of recognition of the indigenous or Afro-Mexican town or community referred to in the previous point, and in its case, the legal representation referred to in paragraph 3 of the requirements section of this sheet.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 79

Appointment with which you prove your personality as legal representative of the indigenous or Afro-Mexican town or community, to carry out acts before federal, state, or municipal authorities, according to their normative systems or uses and customs, which may consist of assembly minutes in which the authority or representatives were elected, or some document issued by federal, state, or municipal authority in which the name of the representative of the town or community is recorded (original). In its case, simple copy of the legal precept contained in Law, Regulation, Decree, Statute, or other legal document where your faculty to act as representative is recorded.

Under what conditions must I comply?
The legal representative, partners, shareholders, or associates, and other persons, whatever name they are designated by, who by their nature form part of the organizational structure of legal entities and hold such character according to the statutes or legislation under which they are constituted, must be registered 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
At SAT offices:

If you meet the requirements, you obtain the registration in the RFC of the legal entity and receive the documents that prove the registration of the request.

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 Immediate procedure. Immediate. 10 days.

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

Request for registration in the Federal Taxpayer Registry.
Unique Acknowledgment of registration in the Federal Taxpayer Registry.
Indefinite.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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.
Chat:
https://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/portal/public/directorio
The following days and hours: Monday to Thursday from 09:00 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/portal/public/tramites/quejas-o-denuncias
Red phones located at SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional information

Partnerships in participation that register in the RFC with the name of the partner must also cite in their denomination the initials "A in P".
In the registration of trusts, the denomination or corporate name must contain the trust number as it appears in the contract that gives rise to it.
The denomination of the indigenous or Afro-Mexican town or community to be registered will be that indicated in the Decree, Law, Agreement, Certificate, or any other document issued by competent authority at the federal, state, or municipal level, preceded by the words "Indigenous Town" or "Indigenous Community" or "Afro-Mexican Community", provided that the denomination itself does not include it.

Legal basis
Articles 17-B, 19 and 27 of the CFF; 22, 23, 24, 25 and 28 of the RCFF; Rules 2.4.3., 2.4.11., 2.4.12. and 3.20.7. of the RMF.

80 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

44/CFF Request for the format for payment of federal contributions for taxpayers registered in the RFC.

Procedure
Service
Description of the procedure or service Amount Indicate the procedure in case you have a resolution of determined tax credits, to request the FCF (capture line) or consult through the internet your tax debts and generate the capture line for payment, before the banking institutions authorized by the SAT. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted?

Natural persons.
Legal entities.
When you require it.

Where can I submit it? • On the SAT Portal: www.sat.gob.mx

MarcaSAT: 55 627 22 728 and for outside the country (+52) 55 627 22 728.
In the internet rooms (My @space) of the SAT office closest to your registered tax domicile.
In the filing office of the ADR that controls the determined tax debt.

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 submit it?" click on Procedures and services / More procedures and services / Compliance tools / Submit your clarification, orientation, service or request / Submit requests or notices / Steps to follow / 1. Enter the Service.
Case of Service Request:
1. Register in My portal, your RFC, Password, and choose Start session.
2. Enter the sections Internet Services / Service or requests / Request and a form will appear.
3. Fill out the form as follows:
In the section Description of the Procedure in Process: select the option FISCAL CREDIT CAPTURE LINE; in Directed to: ADR; in Subject: Request for FCF with capture line; in Description: Indicate the number(s) of the determining resolution(s) from which you wish to obtain the capture line; in Attach File: choose in Examine and select the documents in PDF format that contain the information you will upload, indicated in the section "What requirements must I meet?" and choose Upload, select Send, the receipt acknowledgment is generated that contains the procedure folio number and your receipt acknowledgment with which you can follow up on your request, print it or save it.
4. In case you do not meet the requirements completely, it is necessary to enter your request again.
5. To consult the answer to your request, enter the SAT Portal in the link in the section "Where can I submit it?" click on Procedures and services / More procedures and services / Compliance tools / Submit your clarification, orientation, service or request / Consult your request or notice / Steps to follow / 1. Enter the Service.
On MarcaSAT:
1. Call the phone 55 627 22 728 and for outside the country (+52) 55 627 22 728, option 9, followed by option 1, from Monday to Friday from 09:00 to 18:00 hrs.
2. Provide your RFC or that of the legal entity.
3. Indicate to the advisor attending you that you wish to enter a request for FCF with capture line.
4. They will ask you for some data related to your identity, procedure, and email to provide you with the requested format.
At SAT Offices:
1. Attend the internet room (My @space) of the SAT office closest to the registered tax domicile without prior appointment, with the documents requested in the section "What requirements must I meet?"
2. Create a Service Request case, in the internet room with the support of the office staff, or request the capture line at the assigned window.
3. Receive the printed format with the capture line.
At the filing office of the ADR:
1. Attend the ADR that controls your tax debt, with the documents requested in the section "What requirements must I meet?"
2. Deliver the free writing and documentation to the tax authority that will attend your procedure.
3. Receive your acknowledgment and wait for a response from the authority.
Subsequently, enter the banking portal or go to the window of the banking institution to make the corresponding payment if you are a natural person, in case of being a legal entity, make your payment through the banking portal.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 81 What requirements must I meet?
On the SAT Portal:
1. You do not need to submit documentation.
On MarcaSAT:
1. Document notified by the SAT.
At SAT offices:
1. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex.
2. Resolution of determined tax credits notified by the SAT.
At the registry office of the ADR that controls the tax debt:
1. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex.
2. In case of legal representation, certified copy and copy of the document with which representation is accredited.
*For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection C) Instruments to prove representation, of this Annex.
3. Free-form letter addressed to the authority where the resolution number(s) and the authority that determined the tax credit(s) are specified.
What conditions must I meet?
Have an RFC and 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? On the SAT Portal:

Enter the SAT Portal, in the link indicated in the section Where can I submit it? click on Procedures and services / More procedures and services / Compliance tools / Submit your clarification, guidance, service or request / Consult your request or notice / Steps to follow / 1. Enter the Service/register in My portal, your RFC, Password and choose Log in / select the option Internet Services / Service or requests / Consult, enter your Folio Number provided and choose Search.
In person:
At the Collection office where you submitted your request, with the presentation receipt.
No.
Resolution of the procedure or service
Once the request is sent, if you meet the requested requirements, you will obtain the FCF with a valid capture line.
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 6 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?
Receipt of acknowledgment.
In case the request is admissible: FCF with capture line.
The deadline indicated in the FCF with capture line.

82 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025 ATTENTION CHANNELS Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days:
Telephone assistance: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
Via Chat: https://chat.sat.gob.mx
Virtual office. You will be able to access this attention channel by scheduling your appointment at the following link: https://citas.sat.gob.mx/
Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/portal/public/directorio
The following days and hours: Monday to Thursday from 09:00 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/portal/public/tramites/quejas-o-denuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.
Additional information
Not applicable.
Legal basis
Articles 2, 4, 6, 17-A, 18, 20, 21, 31, first and second paragraphs, and 65 of the CFF.
................................................................................................................................................................................
46/CFF Request for registration in the RFC of organisms of the Federation, of the federative entities, of the municipalities, decentralized organisms and autonomous constitutional organs. Procedure Service Description of the procedure or service Amount Submit your request for registration in the RFC of organisms of the Federation or of the federative entity, municipalities and autonomous organs. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?
The legal representative of the organism, dependency, administrative units, decentralized administrative organs and other areas or organs of the Federation, federative entities, municipalities, decentralized organisms and autonomous constitutional organs, with authorization of the public entity to which they belong to register in the RFC. Within the month following the day in which they obtain the authorization of the public entity to which they belong. Where can I submit it? At SAT Offices to conclude the procedure, prior appointment registered on the SAT Portal: https://citas.sat.gob.mx/ INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service? At SAT Offices, prior appointment:

Go with the documentation mentioned in the section What requirements must I meet? of this procedure.
Deliver the documentation to the staff who will attend your procedure.
Provide the information requested by the tax advisor.
Receive at the end of the procedure, the documents that prove the registration of your request.
In case that you meet the requirements, receive Request for RFC registration and Unique acknowledgment of registration in the RFC, of the organism.
You can go with the missing documents, within the ten following days, prior appointment, to the SAT office.
In case that you do not go within that deadline, you must start your procedure again.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 83 What requirements must I meet?
At SAT Offices:

Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Document that accredits the personality of the legal representative or attorney, who must have faculties to represent the dependency in all kinds of administrative acts, or have a general power for acts of domain or administration (original).
The procedure can be carried out by a competent public official of the dependency in question, who must demonstrate that they have sufficient faculties to represent said dependency, for this they must accredit their position and functions presenting:

Appointment (original).
Document containing the authorization of the public entity to which they belong, to comply separately with their tax obligations (original).
Decree or agreement by which said entities are created, published in the official organ (print or simple copy of the official diary, newspaper or gazette).
Proof of address, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection B) Proof of address, of this Annex (original).
Valid and original official identification of the legal representative, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex (original).
What conditions must I meet?
The legal representative of the moral person must be registered 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 If you meet the requirements and conditions, you obtain the registration in the RFC of the organism and receive the documents that prove the registration of the request. 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 Immediate procedure. Immediate. 10 days. What document do I obtain at the end of the procedure or service? What is the validity of the procedure or service?
Request for RFC Registration.
Unique acknowledgment of registration in the RFC.
Indefinite.
ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days:
Telephone assistance: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728
Via Chat: https://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/portal/public/directorio
The following days and hours: Monday to Thursday from 09:00 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/portal/public/tramites/quejas-o-denuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.
Additional information
The denomination of the organism to be registered will start with the name of the public entity to which it belongs, followed by the one that identifies it and that is established in the document containing the organizational structure of the public entity to which it belongs.
The date of start of operations will be the date of the authorization granted by said public entity.
Legal basis
Articles 27 of the CFF; 22, 23 and 25 of the RCFF; 297 of the CFPC; Rule 2.4.11. of the RMF.

84 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025 47/CFF Clarification to inform that you corrected your fiscal situation or that you remedied the irregularities detected by which your CSD was left without effect, or that the use of your e.Signature Certificate or the mechanism you use for the purposes of issuing CFDI was restricted or in case of discharging a requirement, in terms of article 17-H CFF. Procedure Service Description of the procedure or service Amount Inform that you have corrected your fiscal situation or remedied the irregularities by which your CSD was left without effect, the use of your e.Signature Certificate was restricted or the mechanism you use to issue CFDI or in case of discharging a requirement, in terms of article 17-H CFF. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?

Physical persons.
Moral persons.
When you need to inform the tax authority that you have corrected your fiscal situation or that you have remedied the irregularities detected by which your CSD was left without effect or that the use of your e.Signature Certificate was restricted or the mechanism you use for the purposes of issuing the CFDI, when locating yourself in the supposition of article 17-H, first paragraph, fractions X, XI or XII of the CFF. Within the deadline of 10 days following that the notification of the letter by which the authority requires data, information or additional documentation derived from the presentation of the clarification request has taken effect. Where can I submit it? On the SAT Portal, through My portal: www.sat.gob.mx 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?
Click on Procedures and services / More procedures and services / Compliance tools / Submit your clarification, guidance, service or request / Clarification registration / Steps to follow / Enter the Service.
Enter in My portal, your RFC, Password and click on Log in.
Select from the menu the option Internet Services / Clarifications / Request.
Fill out the form shown on the screen, according to the following:
In the section Service Description / Procedure select the option according to the label or option that was indicated by the authority in the resolution through which your CSD was left without effect. In case that the label or option indicated by the authority in the resolution is not visible on the portal, you must select the label that is related to the authority that issued the corresponding resolution. In Subject: Clarification to inform that you have remedied the irregularities detected by which the CSD was left without effect, or that you corrected your fiscal situation, as applicable. Description: Indicate the number of the letter and the authority that issued the administrative resolution through which your CSD was left without effect or the use of your e.Signature Certificate or the mechanism you use for the issuance of CFDI was restricted, when locating yourself in the supposition of article 17-H, first paragraph, fractions X, XI or XII of the CFF and the reasons why you request the clarification, as well as those arguments with which you consider you have remedied or corrected the detected irregularities. In case that you wish to attach files to your clarification, they must be in PDF or ZIP format. Attach File: Choose Examine and select the files in PDF format that contain the documents or information that accredit that you remedied the detected irregularities or that documentation with which you accredit that you corrected your fiscal situation, indicated in the section What requirements must I meet? and choose Load; Select Send, a receipt of reception will be generated that contains the folio number of the procedure with which you can follow up on your request, print it or save it.
Review your request within a deadline of 5 days to verify if additional information was requested, in case it is so, you will have 10 days to deliver it, if you exceed that deadline, it will be considered not presented; you can verify it through the same page through which you registered your clarification.
With the folio number, consult the response issued by the authority by entering the SAT Portal, according to the following steps:

Enter in the following link: https://www.sat.gob.mx/portal/public/tramites/presenta-aclaracion-orientacion-servicio-solicitud, choose Consult your clarifications select Enter the Service in Steps to follow capture your RFC, Password and choose Log in.
Select the option Internet Services / Clarifications / Consult.
Capture the folio number of the procedure and consult the solution granted to your request.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 85 What requirements must I meet?

File in PDF format with the administrative resolution through which your CSD was left without effect or the use of your e.Signature Certificate or the mechanism you use for the issuance of CFDI was restricted, when locating yourself in the supposition of article 17-H, first paragraph, fractions X, XI or XII of the CFF.
Probative elements with which it is accredited that you remedied the detected irregularities or that support the facts or circumstances that correct your fiscal situation, as applicable.
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? On the SAT Portal with the folio number that is found in the Receipt of acknowledgment, at: https://www.sat.gob.mx/portal/public/tramites/presenta-aclaracion-orientacion-servicio-solicitud choose Consult your clarifications and choose Enter the Service in Steps to follow Register in My portal, your RFC and Password, and choose Log in. Select the option Internet Services / Clarifications / Consult and enter the folio number that was assigned to your procedure. Yes, in cases where it is necessary for the tax authority to corroborate the arguments raised and the proofs provided by the taxpayer in their clarification request. For example: If the CSD was left without effect for not having located the taxpayer at the fiscal address or when the manifested does not meet the requirements of article 10 of the CFF. Resolution of the procedure or service
Resolution that will be notified in accordance with article 134 of the CFF.
In its case, electronic response to your clarification case.
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 10 days. 5 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?
Receipt of acknowledgment of the clarification.
Resolution that will be notified in accordance with article 134 of the CFF.
In its case, electronic response to your clarification case.
Indefinite.
ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days:
Telephone assistance: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
Via Chat: https://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/portal/public/directorio
The following days and hours: Monday to Thursday from 09:00 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/portal/public/tramites/quejas-o-denuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

86 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025 Additional information

The clarification request must be presented in terms of rule 2.2.4., provide the information requested in the corresponding fields and, specifically, indicate the authority that left the CSD without effect or restricted the use of your e.Signature Certificate or the mechanism you use for the purposes of issuing CFDI, data that is obtained from the corresponding resolution.
The clarification request must be presented on working days, before 16:00 hrs. from Monday to Thursday and before 14:00 hrs. on Fridays (From the Center Zone of Mexico), otherwise, it will be understood as presented on the next working day (From the Center Zone of Mexico).
When derived from the volume of the documentation and information that integrates the probative elements it is not possible to send them electronically through the clarification case, in the same it must indicate such circumstance. In these cases, you can deliver the corresponding documentation before the authority that issued the letter by which the CSD was left without effect, or before the SAT office closest to your address (Consult Annex 23), presenting a free-form letter in which reference is made to said letter and to the clarification case.
For the purposes of the previous paragraph, the date of presentation of the clarification case will be understood as the date on which you carry out the physical delivery of the documentation that integrates said probative elements.
In terms of article 10 of the RCFF and rule 2.2.4. derived from the presentation of the clarification case, the authority within the 5 days following the presentation of the same, may require information or additional documentation.
The contribution of data, information or documentation presented, derived from the requirement of additional information, will be through a clarification case in PDF or ZIP format in accordance with this procedure sheet, within the 10 days following that in which the notification of the requirement takes effect and in the label that the authority has indicated for such purposes through the letter by which the requirement was made. Likewise, reference must be made to the folio of the primary clarification case.
Regarding the supposition relative to leaving the taxpayer's CSD without effect, if the authority grants a favorable response, you can request the issuance of a new Certificate, for which you must use the certificate generation service published on the SAT Portal and meet the requirements indicated in procedure sheet 108/CFF “Request for Digital Seal Certificate” of this Annex provided that the detected irregularities had been remedied and, in its case, all the suppositions by which the measure was applied to you.
For the case of the restriction of the use of e.Signature Certificate or the mechanism you use for the issuance of CFDI, if the authority responds favorably, the corresponding lifting of the restriction will proceed simultaneously. In the supposition that several authorities have left your CSD without effect, you must present a clarification for each resolution issued by the different administrative units of the SAT, for which you can only process and obtain a new CSD until you have corrected your fiscal situation or remedied the totality of the detected irregularities before each administrative unit of the SAT that correspond.
Legal basis
Articles 17-H, first paragraph, fractions X, XI and XII and sixth paragraph and 29, second paragraph, fraction II of the CFF; 10 of the RCFF; Rules 2.2.4. and 2.2.8. of the RMF. 48/CFF Notice to carry out a subsequent merger. Procedure Service Description of the procedure or service Amount Submit this notice when within five years following the realization of a merger or of a spin-off of societies, you intend to carry out a merger. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?
Moral persons. Prior to the merger that corresponds.
Where can I submit it? On the SAT Portal: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 87

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?"
Upon entering, register your RFC, Password, and captcha, choose "Log in".
Select the options: Internet Services / Service or requests / Request and an electronic form will appear.
Fill out the electronic form as follows:
4.1. In the Service Description section, on the Procedure tab, select: 48/CFF POST-MERGER NOTICE.
4.2. In "Directed to": SAT; In "Subject": Notice to carry out a subsequent merger; In the Description section: indicate the reason for submitting your notice.
4.3. If you wish to attach information related to the service, select the Attach File / Browse button, select the digitized document in PDF format, and choose Upload.
Press the Send button, and the Receipt Acknowledgment containing the folio of the procedure carried out is generated; print it or save it.

What requirements must I meet?

Digitized file containing the report signed by the legal representatives of all societies to be merged, regardless of whether they are located in the case referred to in the second paragraph of article 14-B of the CFF in which they make the statements, under oath, and accompanying the following information and documentation:

The mergers and spin-offs in which the legal entities intending to merge have participated, in the five years prior to the date on which they propose to carry out the merger for which the notice is presented.
The dates and the SAT administrative units before which the notices of merger and spin-off of societies referred to in articles 24 and 30 of the RCFF were presented, regarding the mergers and spin-offs in which the legal entities intending to merge have participated, within the five years prior to the date on which they propose to carry out the merger.
The balances of the contribution capital and net fiscal income accounts, as well as a detailed integration of at least 80% of the asset, liability, and capital accounts transmitted in the mergers and spin-offs in which the legal entities intending to merge have participated, within the five years prior to the date on which they propose to carry out the merger.
The balances of the contribution capital and net fiscal income accounts, as well as a detailed integration of at least 80% of the asset, liability, and capital accounts, that will be transmitted in the merger that is intended to be carried out. These balances must be updated to the last day of the month immediately preceding that in which the notice is presented.
In the event that there are accounts payable and accounts receivable between the merging and merged society(ies), the working paper containing the adjustment intended to be made to said accounts, due to the merger for which the notice is presented.
The pending fiscal losses to be reduced, transmitted in the spin-offs referred to in fraction I and those of the merging entities at the time of the mergers referred to in the same fraction.
The pending fiscal losses to be reduced of the legal entities intending to merge, which will be retained by the merging entities after the merger that is intended to be carried out. These losses must be updated to the last day of the month immediately preceding that in which the notice is presented.
The balances, accounts, and losses referred to in items 3, 4, 5, and 6, must be identified for each legal entity that has participated in mergers or spin-offs within the five years prior to the date on which they propose to carry out the merger, or that intend to participate in this, both before and after the mergers or spin-offs.
Indicate whether the legal entities intending to merge have obtained any favorable resolution in defense means promoted before administrative or jurisdictional authorities, within the five years prior to the date on which they propose to carry out the merger and, if applicable, the date of presentation of the appeal or lawsuit and the number of the respective file.
Documentation accrediting that the requirements established in article 14-B, fraction II, inciso a) of the CFF were met, regarding the spin-offs in which the legal entities intending to merge have participated, within the five years prior to the date on which they propose to carry out the merger.

88 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

The testimonies of the public instruments in which the minutes of the general shareholders' meetings that approved the mergers and spin-offs in which the legal entities intending to merge have participated, within the five years prior to the date on which they propose to carry out the merger, were protocolized.
The drafts of the minutes of the general shareholders' meetings that will approve the merger that is intended to be carried out.
The registrations and annotations made in the share register referred to in article 128 of the LGSM, within the five years prior to the date on which the merger is intended to be carried out.
Organizational chart of the group to which the legal entities intending to merge belong, in which the direct and indirect shareholding of said entities is evident, before and after the merger that is intended to be carried out.
For these purposes, "group" shall be understood as what article 24, last paragraph of the ISR Law considers as such.

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
The authority will verify that the notice is presented on time, that the data is correct, that all requirements are met, and if so, the obligation will be considered fulfilled.

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

Immediate procedure. Not applicable. Not applicable.

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

Receipt acknowledgment. Indefinite.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 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 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/portal/public/tramites/quejas-o-denuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional information

The notice must be presented by each of the societies that, subsequent to the carrying out of a merger or a spin-off of societies, intend to carry out a merger.
The documentation and information indicated in this procedure sheet must be digitized in PDF format, without each file exceeding 3 MB; if the file weight is greater, you must attach it by dividing it into several files that meet the size and specifications indicated and attach them in any of the various fields of the electronic request.

Legal Basis
Articles 12, 14-B, second paragraph and 17-D, of the CFF; 24 and 30 of the RCFF; 24, last paragraph of the LISR; 128 of the LGSM; Rule 2.1.9. of the RMF.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 89

49/CFF Request for registration and cancellation in the RFC due to corporate spin-offs.

Procedure
Service
Description of the procedure or service Amount Allows the registration and cancellation of the societies involved in a corporate spin-off.
Free
Payment of rights
Cost:

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

The legal representative of the designated split-off legal entity.
At the moment the minutes of the corporate spin-off are signed.

Where can I submit it?
At the SAT office, with prior appointment registered at:
On the SAT Portal: https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Go with the documentation mentioned in the section "What requirements must I meet?"
Deliver the documentation to the staff who will attend your procedure and provide the information they request.
Receive at the end of the procedure, the documents that prove the registration of your request.
In case that you meet the requirements, the split-off legal entity is registered, the splitting entity is cancelled, and you receive REQUEST FOR REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY, UNIQUE ACKNOWLEDGMENT OF REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY and official Form RX stamped and folioed as receipt acknowledgment.
In case that you do not meet any of the requirements, you receive ACKNOWLEDGMENT OF INCOMPLETE PRESENTATION OF REGISTRATION REQUEST OR NOTICE OF UPDATE IN THE RFC, which contains the reason why the procedure was not concluded; you can go with the missing documents, within the following 10 days, with prior appointment, to the SAT office where you carried out your procedure; in case that you do not go within that time limit, you must start your procedure again.

What requirements must I meet?

At the SAT offices:

Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Notarial document duly protocolized where the spin-off is recorded (certified copy).
Certificate that the spin-off is registered in the Public Commerce Register (original), or in its case, document that accredits that the registration before the Public Commerce Register is in progress, which may be through a letter issued by the public notary who protocolized the spin-off document or through an insertion in the protocolized document itself (original).
Proof of address, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to accredit representation, inciso B) Proof of address, of this Annex (original).
Valid official identification of the taxpayer or legal representative, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to accredit representation, inciso A) Official identification, of this Annex (original).
Instrument to accredit representation, (certified copy), or power of attorney signed before two witnesses and ratified the signatures before the tax authorities or public notary (original).
*For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to accredit representation, inciso C) Instruments to accredit representation, of this Annex.
Instrument to accredit representation for tax purposes in the case of residents abroad or foreigners residing in Mexico (certified copy).
Official Form RX Format of notices of liquidation, merger, spin-off and cancellation to the Federal Taxpayer Registry, which you can download from:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-avisos-rfc-pm Select Cancel the RFC of your company/click on Spin-off of societies a) Request for registration and cancellation in the RFC due to corporate spin-offs / click on Official Form RX, fill it out as indicated in the instructions section and print it in two copies. The form must be signed manually with blue ink by the legal representative in two copies.

90 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

Legal entities created from a spin-off must have a valid RFC key for each of the partners, shareholders, or associates that integrate it, within the protocolized document that gives them origin. In case that the valid RFC key of the partners, shareholders, or associates and other persons, whatever name they are designated by, who by their nature form part of the organic structure and hold such character according to the statutes or legislation under which they are constituted is not found within said minutes, the legal representative must manifest in writing the corresponding RFC keys.
Taxpayers who are cancelled in the RFC and who are obligated subjects for carrying out vulnerable activities in accordance with the LFPIORPI and its Regulation; must present the acknowledgment of their removal from the vulnerable activities registry in original.
In the case of legal entities and associations in participation residing in Mexico that have partners, shareholders, or associates residing abroad who are not obligated to request their registration in the RFC, they will use the following generic RFC:

Individuals: EXTF900101NI.
Legal entities: EXT990101NI1.

Under what conditions must I comply?

The legal representative of the legal entity to be registered must be registered in the RFC.
The splitting legal entity must comply with the following:

Positive opinion of compliance with tax obligations.
Have presented the last declaration of the fiscal year of the ISR.
Not be subject to the exercise of verification powers, nor have tax credits in its charge.
Not be published in the lists referred to in article 69 of the CFF, with the exception of fraction VI relating to forgiven credits.
Not be published in the lists referred to in the second and fourth paragraphs of article 69-B of the CFF.
Not have carried out operations with taxpayers who have been published in the list referred to in article 69-B, fourth paragraph of the CFF, or who accredited before the SAT the materiality of the operations that support the CFDIs or who self-corrected, exhibiting in this case the complementary declaration or declarations that correspond.
No omissions, differences, and inconsistencies in the compliance with tax obligations.
Have an active tax mailbox.
That the address to keep the accounting, stated in Form RX is locatable.

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.
In person at the SAT offices, with prior appointment, in case that an ACKNOWLEDGMENT OF INCOMPLETE PRESENTATION OF REGISTRATION REQUEST OR NOTICE OF UPDATE IN THE RFC is generated, with the folio number found in the cited acknowledgment.
Yes, order of verification to the address where the accounting is kept to determine its location.

Resolution of the procedure or service

If you meet the requirements, you obtain the registration in the RFC of the split-off legal entity, the cancellation of the splitting legal entity, and receive the documents that prove the registration of the request.
In case that the tax status of the splitting legal entity is not updated, the resolution is sent via Office of rejection for non-compliance with requirements and conditions through the tax mailbox.

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

Registration:
Immediate procedure.
Cancellation by merger:
45 calendar days.
Not applicable. Not applicable.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 91

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

Official Form RX "Format of notices of liquidation, merger, spin-off and cancellation to the Federal Taxpayer Registry", stamped.
REQUEST FOR REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY.
UNIQUE ACKNOWLEDGMENT OF REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY.
In case that you do not cover the total of requirements when presenting the request, receive the ACKNOWLEDGMENT OF INCOMPLETE PRESENTATION OF REGISTRATION REQUEST OR NOTICE OF UPDATE IN THE RFC, which contains the reason why the procedure was not concluded.
Indefinite.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 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 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/portal/public/tramites/quejas-o-denuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional information
Not applicable.

Legal Basis
Articles 27, 31, 69 and 69-B of the CFF; 22, 23 and 24 of the RCFF; 297 of the CFPC; Rules 2.4.3. and 2.4.11. of the RMF.

50/CFF Request for registration in the RFC due to corporate spin-offs

Procedure
Service
Description of the procedure or service Amount Submit your request for registration in the RFC of the society that arises from a spin-off.
Free
Payment of rights
Cost:

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

The legal representative of the legal entity. Within the month following the day on which operations begin.

Where can I submit it?
At the SAT office, with prior appointment registered at:
On the SAT Portal: https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Go with the documentation mentioned in the section "What requirements must I meet?"
Deliver the documentation to the staff who will attend your procedure and provide the information they request.
Receive at the end of the procedure, the documents that prove the registration of your request.
In case that you meet the requirements, you receive REQUEST FOR REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY and UNIQUE ACKNOWLEDGMENT OF REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY, of the legal entity.
In case that you do not meet any of the requirements, you receive ACKNOWLEDGMENT OF INCOMPLETE PRESENTATION OF REGISTRATION REQUEST OR NOTICE OF UPDATE IN THE RFC, which contains the reason why the procedure was not concluded. You can go with the missing documents, within the following 10 days, with prior appointment, to the SAT office; in case that you do not go within that time limit, you must start your procedure again.

92 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

What requirements must I meet?
At the SAT office:

Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Notarized document, where the spin-off is recorded (certified copy).
Proof of address, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection B) Proof of address, of this Annex (original).
Valid official identification of the taxpayer or legal representative, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex (original).
Instrument to prove representation, (certified copy) or power of attorney signed before two witnesses and the signatures ratified before the tax authorities or public notary (original or certified copy).
*For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection C) Instruments to prove representation, of this Annex.
Instrument to prove that the legal representative has been designated for tax purposes, in the case of residents abroad or foreigners residing in Mexico (certified copy).
Key in the RFC of the spun-off company, in the case of partial spin-off.
Official Form RX Format for notices of liquidation, merger, spin-off and cancellation to the Federal Taxpayer Registry, which you can download from:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-avisos-rfc-pm Select Cancel the RFC of your company / click on Spin-off of companies b) Application for registration in the RFC by spin-off of companies / click on Official Form RX, fill it out as indicated in the instructions section and print it in two copies. The form must be signed manually with blue ink by the legal representative.
In the case of legal entities created from a spin-off, they must present the valid RFC key of each of the partners, shareholders or associates and other persons, whatever the name by which they are designated, that by their nature form part of the organizational structure and that hold such character in accordance with the bylaws or legislation under which they are constituted, that are mentioned within the notarized document that gives them origin.
Written statement containing the valid RFC keys of the partners, shareholders or associates, in case they are not found within the constitutive act (original).
In the case of legal entities and partnerships residing in Mexico that have partners, shareholders or associates residing abroad who are not obliged to request their registration in the RFC, they will use the following generic RFC:

Individuals: EXTF900101NI1.
Legal entities: EXT990101NI1.

What conditions must I meet?
The legal representative, the partners, shareholders or associates and other persons, whatever the name by which they are designated, that by their nature form part of the organizational structure of the legal entities and that hold such character in accordance with the bylaws or legislation under which they are constituted, must be registered in the RFC.

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

Immediate tramit.
In person at the SAT offices, with prior appointment, in case an INCOMPLETE PRESENTATION ACKNOWLEDGMENT OF APPLICATION FOR REGISTRATION OR UPDATE NOTICE is generated, with the folio number found in the said acknowledgment.
No.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 93

Resolution of the tramit or service

If you meet the requirements, you obtain the registration in the RFC of the spun-off legal entity and the documents that prove the registration of the application.
In case you do not meet any of the requirements, you receive the INCOMPLETE PRESENTATION ACKNOWLEDGMENT OF THE APPLICATION FOR REGISTRATION OR UPDATE NOTICE IN THE RFC, which contains the reason why the tramit was not concluded.

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

Official Form RX Format for notices of liquidation, merger, spin-off and cancellation to the Federal Taxpayer Registry, stamped.
APPLICATION FOR REGISTRATION TO THE FEDERAL TAXPAYER REGISTRY.
UNIQUE ACKNOWLEDGMENT OF REGISTRATION TO THE FEDERAL TAXPAYER REGISTRY.
In case you do not cover the total of requirements when presenting the application, receive the INCOMPLETE PRESENTATION ACKNOWLEDGMENT OF APPLICATION FOR REGISTRATION OR UPDATE NOTICE IN THE RFC.
Indefinite.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://chat.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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 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 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/portal/public/tramites/quejas-o-denuncias
Red phones located in the SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional information
Not applicable.

Legal basis
Articles 5 and 27 of the CFF; 22, 23 and 24 of the RCFF; 297 of the CFPC; Rules 2.4.3. and 2.4.11. of the RMF.
................................................................................................................................................................................
55/CFF Request for authorization for flexible installment payments during the exercise of verification powers.
Tramit
Service
Description of the tramit or service Amount
Request the payment of your debts through the flexible installment payment modality when you wish to correct your fiscal situation at any stage within the exercise of verification powers and before the resolution that determines the tax credit is issued. Free Payment of rights Cost:

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

Individuals.
Legal entities.
When the tax authority has communicated to you the amount of the debt to be corrected.

94 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

Where can I present it? • On the SAT Portal:
www.sat.gob.mx

At the SAT Collection Offices located in the domiciles indicated in the following link: https://www.sat.gob.mx/portal/public/directorio
The following days and hours: Monday to Friday from 8:30 to 15:00 hrs., at the Official Office of Collection.
At the office of the federal entity exercising the verification powers on you.

INFORMATION TO CARRY OUT THE TRAMIT OR SERVICE What do I have to do to carry out the tramit or service?
On the SAT Portal:
1. Enter the SAT Portal, in the link in the section Where can I present it? click on Tramits and services / More tramits and services / Compliance tools / Present your clarification, orientation, service or request / Present requests or notices / Steps to follow / 1. Enter the Service.
2. Enter RFC and 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 section, in Tramit select the option PAYMENT IN INSTALLMENTS 66 AND 66-A CFF; in Directed to: ADR; *Subject: Request for authorization for flexible installment payments during the exercise of verification powers; in Description: Briefly state the reason, period(s) and concept(s) for which you are presenting your request. Attach File: select Choose file and select the digitized documents in PDF format containing the information you will upload indicated in the section What requirements must I meet? and choose Upload, select Send, the receipt acknowledgment is generated which contains the folio number of the tramit and your receipt acknowledgment with which you can follow up on your request, print it or save it.
5. Review your request case within a period of 7 days to verify if additional information was requested, 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.
In person:
1. Go to the offices of the corresponding ADR to your domicile or to the offices of the authority of the federal entity with the documentation mentioned in the section What requirements must I meet?
2. Deliver the requested documentation to the staff who will attend your tramit.
3. Receive the stamped free writing as an acknowledgment of receipt.
In case you do not comply:
When you do not meet any of the requirements indicated in the following section, within a period of 7 days following the receipt of your request, you will be required to provide additional information, which you must deliver within a period of 10 days following the notification of said requirement. If you do not do so within said period or if you provide it incompletely, your request for payment in installments authorization will be rejected and it will be necessary to present a new request.

What requirements must I meet?

Free writing signed in which you indicate:

Name, denomination, or corporate name of the company if you are a legal entity.
Fiscal domicile manifested in the RFC.
Key in the RFC.
Domicile for hearing and receiving notifications.
Indicate the authority to which you are addressing.
The purpose of the promotion.
Email address.
Accreditation of the representation of individuals or legal entities.
Additionally, you must manifest the following:
Email address.
The manifestation that it is a debt by self-correction, indicate the number of the operation and date of presentation of the declaration.
The amount of the debt to be paid, informed by the authority exercising verification powers on you, as well as the accessories caused, identifying the part corresponding to surcharges, fines and other accessories.
The flexible installment payment modality: In installments including the payment project with specific dates and amounts or in a deferred manner, according to your choice.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 95

The justification of the reason why you request this payment modality.
Under oath that 40% of the amount of the debt to be corrected represents more than the fiscal profit of the last fiscal year in which you had profit.
The authority that is exercising the verification powers.

Copy of the last ISR declaration, in which you have manifested fiscal profit and in case of presenting request through the SAT portal, file in PDF format.
Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex.
In case of legal representation:
Instrument to prove representation (simple copy and certified copy for comparison), or power of attorney signed before two witnesses and the signatures ratified before the tax authorities, Notary or Public Notary (original and simple copy).

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

Valid official identification of the legal representative, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex.

What conditions must I meet?
Have a Password, in case the tramit is carried out through the SAT Portal.

Enter through the SAT Portal, in the link in the section Where can I present it?
Click on Tramits and services / More tramits and services / Compliance tools / Present your clarification, orientation, service or request / Consult your request or notice / Steps to follow / 1. Enter the Service
Enter your RFC, Password and choose Log in
Select the option Internet Services / Service or requests / Consult, enter your folio number provided and choose Search.
 In case of not having an answer, go to the offices of the ADR, to receive additional information about the situation of the tramit.
In Person:
At the Collection office or of the Federal Entity where you presented your request, with the presentation acknowledgment.
No.

Resolution of the tramit or service

Once your request and the payment project are received, the authority will proceed to evaluate and will issue a resolution of acceptance or denial of the payment proposal, as appropriate, which will be notified to you through tax mailbox, in person or at the SAT offices. In the case that the authorization of the payment project has been denied, the tax authority will proceed to conclude the exercise of verification powers and will issue the determining resolution of the tax credit that corresponds.

Maximum time limit for the SAT to resolve the tramit or service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information 15 days counted from the day following that in which the request was received or from the compliance with the information requirement. 7 days. 10 days.

96 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

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

Receipt acknowledgment.
Resolution of authorization or denial.
Varies according to the number of authorized installments.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://chat.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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 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 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/portal/public/tramites/quejas-o-denuncias
Red phones located in the SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional information

The FCFs to pay from the first to the last installment of the chosen period or authorized term or the corresponding to the deferred amount, will be delivered to you as follows:
 At the SAT Collection office or at the Federal Entity office where you presented your request.
 Personal delivery at your fiscal domicile, together with the authorization resolution.
 Through Mi portal, only for cases of replacement.
 The payments authorized to you must be paid in the amounts and on the dates indicated that have been authorized to you, if not, you will lose the benefit.

Legal basis
Articles 66, third paragraph, 134 of the CFF; 66 and 67 of the RCFF; Rules 2.9.10. and 2.11.4. of the RMF.
................................................................................................................................................................................
58/CFF Request for the format for payment of federal contributions for persons not registered in the RFC.
Tramit
Service
Description of the tramit or service Amount
Request the FCF (capture line) in case you have a resolution of determined tax credits and are not registered in the RFC.
Free
Payment of rights
Cost:

Who can request the tramit or service? When is it presented?
Individuals and legal entities not registered in the RFC that must carry out the payment of tax debts.
When you require it.

Where can I present it? • MarcaSAT: 55 627 22 728 and from outside the country (+52) 55 627 22 728.

At the SAT office closest to your registered fiscal domicile.
At the official office of the ADR that controls the determined tax debt.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 97

INFORMATION TO CARRY OUT THE TRAMIT OR SERVICE What do I have to do to carry out the tramit or service?
MarcaSAT:
1. Call the phone 55 627 22 728 and from outside the country (+52) 55 627 22 728, option 9, followed by option 1, from Monday to Friday from 09:00 to 18:00 hrs.
At the SAT Offices:
1. Go to the SAT Office closest to your domicile without prior appointment, with the documents requested in the section What requirements must I meet?
2. Request the capture line at the assigned window.
3. Receive the printed format with capture line.
At the official office of the ADR that controls the tax debt:
1. Go to the ADR that controls your tax debt, with the documents requested in the section What requirements must I meet?
2. Deliver the free writing and the documentation to the tax authority that will attend your tramit.
3. Receive your acknowledgment and wait for a response from the authority.

Subsequently enter the bank portal or go to the window of the banking institution to make the corresponding payment if you are an individual, in case of being a legal entity make your payment through the bank portal.

What requirements must I meet?
At MarcaSAT:
1. Document notified by the SAT.
At the SAT offices:
1. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex.
2. Resolution of determined tax credits notified by the SAT.
At the official office of the ADR that controls the tax debt:
1. Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex.
2. Document notified by the SAT.
3. Free writing signed and in two copies, in which it must be indicated:

Name, denomination or corporate name of the company, if the taxpayer is a legal entity.
Domicile for hearing and receiving notifications, if applicable.
Indicate the authority to which it is addressed.
The purpose of the promotion.
Email address.
Accreditation of the representation of individuals or legal entities.
In case of legal representation:
4. Instrument to prove representation (simple copy and certified copy for comparison), or power of attorney signed before two witnesses and the signatures ratified before the tax authorities, Notary or public notary. (original and simple copy).
5. Valid official identification of the legal representative, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex.

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

What conditions must I meet?
Not applicable.

98 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

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?

At the Revenue Office where you submitted your request, with the presentation receipt.
No.

Resolution of the procedure or service

Once the request is sent, if you meet the requested requirements, you will obtain the FCF with a valid capture line.

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

6 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?

Receipt of receipt.
In case the request is admissible: FCF with a capture line.

The deadline indicated in the FCF with a capture line.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 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 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/portal/public/tramites/quejas-o-denuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional information
Not applicable.

Legal basis
Articles 2, 4, 6, 17-A, 18, 20, 21, 31, first and second paragraphs, and 65 of the CFF.

59/CFF Clarification when it is not possible to carry out the electronic transfer and it is observed from the consultation of the refund request through the SAT Portal, that it has the status of "unapplied credit".

Procedure
Service
Description of the procedure or service Amount

Substitute your CLABE account, when it was not possible to carry out the electronic transfer of your authorized refund request.
Free

Payment of rights
Cost:

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

Individuals.
Corporations.

When you require it.

Where can I present it? On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/devoluciones-y-compensaciones

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 99

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 option Update your CLABE, and go to Steps to follow, enter Tax Mailbox or if you are protected select the option here, as appropriate.
Enter your RFC, Password and the captcha indicated by the system, or enter with your e.firma and press Send.
Select the procedure and the option to Modify the account associated with the procedure.
Update your Valid Account and select the option Accept.
In the message "You must attach the account statement for the CLABE account" choose Accept, for this select the option Examine, choose the file corresponding to the account statement and press Attach file.
A message of conformity appears, select the corresponding option and confirm the update of your CLABE account with your e.firma.
Obtain and keep your electronic receipt of receipt.

What requirements must I meet?

Digitized file containing:

Bank account statement with an age not greater than three months, which must contain your CLABE account, which must be in your name and contain your RFC.
In its case, the authority's request requesting the CLABE account.

Under what conditions must I comply?

Have a Password.
Have an e.firma.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

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

Enter the link
https://www.sat.gob.mx/portal/public/tramites/devolucio
nes-y-compensaciones
Select the option Status of your refund, and
go to Steps to follow, enter Tax Mailbox or if you are protected select the option here, according to correspondence.
Enter your RFC, Password and the captcha indicated by
the system, or enter with your e.firma, and choose Send.
Select the option that corresponds 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 that corresponds to your request and choose Search.
The system will show you the status of your procedure.
No.

Resolution of the procedure or service

Receipt of receipt.

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

4 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?

Receipt of receipt. Indefinite.

100 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://chat.sat.gob.mx
Personal attention at SAT Offices located in
diverse cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 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 from outside the country 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-odenuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional information
You must ensure that the new CLABE account you provide is active at the Banking Institution.

Legal basis
Articles 22 and 22-B of the CFF; Rule 2.3.5. of the RMF.

................................................................................................................................................................................
70/CFF Notice of opening of establishments and in general any place used for the performance of activities.

Procedure
Service
Description of the procedure or service Amount

Submit this notice to update in the RFC the address of your establishments or branches.
Free

Payment of rights
Cost:

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

Individuals.
Corporations.

Within the month following that in which the opening of the establishment or branch is carried out.

Where can I present it? On the SAT Portal:

Individuals:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-aviso-al-rfc
Corporations:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-avisos-rfc-pm

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 corporations, as appropriate, from the section Where can I present it?, for individuals select Related Contents and subsequently, Submit your notice of opening of establishments; for corporations select Update the RFC of your company while it is valid, subsequently, Opening of your establishment and in Steps to follow, Notice of opening of establishments of your company.
Enter your RFC, Password and the 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, if you are a corporation the registration of this information is mandatory, then register the date of the movement; in the next screen Location Data capture the information requested in each of the fields starting with the postal code, when you register the information of all fields press the Continue button, if you need to capture another establishment address, press the Add button and start again with the capture, once you finish registering the address of the establishments, press the Continue button, with this you finish the capture, select the Confirm button and the NOTICE OF UPDATE OR MODIFICATION OF FISCAL SITUATION is generated, review the captured information and correct if necessary, if the information is correct press the Confirm button, the RECEIPT OF MOVEMENT OF UPDATE OF FISCAL SITUATION is generated, which proves the registration of your notice, we suggest you print it or save it, with this you finish the procedure.
In case you cannot conclude the procedure on the SAT Portal, go to the SAT Offices, with an appointment registered in:

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

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 101

What requirements must I meet?

For the case of numeral 4 of the section What do I have to do to carry out the procedure or service?, when it is not possible to conclude with the presentation of the referred notice, go to the SAT office complying with the following:

Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Proof of address of the establishment, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection B) Proof of address, of this Annex (original).
Valid official identification of the taxpayer or legal representative, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex (original).
In case of legal representation:
Instrument to prove representation for acts of administration, ownership or special (certified copy), or power of attorney signed before two witnesses and ratified before the tax authorities or before a public notary (original or certified copy).
*For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection C) Instruments to prove representation, of this Annex.

Under what conditions must I comply?

Have a Password or e.firma.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

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

The procedure is immediate. No.

Resolution of the procedure or service

If you capture all fields of the electronic form, your fiscal situation in the RFC is updated and you receive the documents that prove the registration of the notice.

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

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?

Notice of update or modification of fiscal situation.
Receipt of movements of update of fiscal situation.

Indefinite.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://chat.sat.gob.mx
Virtual Office. You will be able to access this channel of
attention by scheduling your appointment at the following link:
https://citas.sat.gob.mx/
Personal attention at SAT Offices located in
diverse cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 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/portal/public/tramites/ins cripcion-y-aviso-al-rfc  Corporations https://www.sat.gob.mx/portal/public/tramites/ins cripcion-y-avisos-rfc-pm
SAT Complaints and Reports, from anywhere in the
country 55 885 22 222 and from outside the country 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/quejas-odenuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

102 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

Additional information
To facilitate the presentation of the procedure on the SAT Portal, the Guide to submit the notice of opening of establishment or branch via internet is made available to individuals and corporations, which is found in the Related Contents section of the following link:
https://www.sat.gob.mx/cs/Satellite?blobcol=urldata&blobkey=id&blobtable=MungoBlobs&blobwhere=1461173887262&ssbinary=true

Legal basis
Articles 17-D and 27 of the CFF; 29 and 32 of the RCFF; Rule 2.5.13. of the RMF.

71/CFF Notice of update of economic activities and obligations.

Procedure
Service
Description of the procedure or service Amount

Update your fiscal situation in the RFC, in case your economic activities change, your obligations are modified or you change your fiscal residence and maintain an economic activity in Mexico. Free

Payment of rights
Cost:

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

Individuals.
Corporations.
Within the month following that in which you change your
economic activity or modify your fiscal obligations.
In case of changes of fiscal residence, at the latest
within the 15 immediate days prior to that in which the change of fiscal residence occurs or maximum two months in advance.

Where can I present it? On the SAT Portal:

Individuals:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-aviso-al-rfc
Corporations:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-avisos-rfc-pm

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 corporations, as appropriate, from the section Where can I present it?, for individuals select Update your economic activity and obligations and subsequently, Notice of update of obligations; for corporations select Update the RFC of your company while it is valid, subsequently, Update the economic activities and obligations of your company and in Steps to follow select, Notice of update of economic activities and obligations of your company.
Enter your RFC, Password and the 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 case of a corporation, the registration is mandatory, register the date of the movement and a Questionnaire will appear where you must capture the information of income and economic activities requested in each of the sections of the same; 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 FISCAL SITUATION is generated, review the captured information, if necessary you can correct again, if the information is correct press the Confirm button, with this you finish the capture of the procedure and the RECEIPT OF MOVEMENT OF UPDATE OF FISCAL SITUATION is generated, which proves the registration of your notice, we suggest you print it or save it.
In case you cannot conclude the procedure on the SAT Portal, go to the SAT Offices, with an appointment registered in:
The SAT Portal: https://citas.sat.gob.mx/

For the case of change of fiscal 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/portal/public/tramites/presenta-aclaracion-orientacion-

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 103

service-solicitud
2. Enter your RFC and Password, followed by Log in.
3. Choose the options Internet Services / Service or requests / Request.
4. Fill out the form as follows: In the section Service Description, in the tab Procedure select 71/Change of residence; To: SAT; *Subject: Additional information by change of fiscal residence; Description: briefly explain what the request you are presenting is about; attach the scanned documents indicated in the section What requirements must I meet?, for this choose Examine and select the digitized document in PDF format that contains the information you have to upload and choose Load.
5. Press the Send button, automatically your request will originate with the procedure attention folio number and you will obtain your receipt of receipt.
6. To follow up on your procedure enter link https://www.sat.gob.mx/portal/public/tramites/presenta-aclaracionorientacion-servicio-solicitud enter RFC and Password, followed by Log in. Choose the options Internet Services / Service or Requests / Query and enter your assigned folio number, followed by Search and you will be able to verify the status of the procedure.

What requirements must I meet?

Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Valid official identification of the taxpayer or legal representative, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex (original).
In case of legal representation:
Instrument to prove representation for acts of administration, ownership or special (certified copy), or power of attorney signed before two witnesses and ratified before the tax authorities or before a public notary (original or certified copy).
*For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection C) Instruments to prove representation, of this Annex.

Requirements for the change of fiscal residence:
Digitized file containing the following information and documentation:

Official document issued by competent authority with which you prove the tax identification number, tax registration or equivalent in the country where you will reside for tax purposes, or that this is in process (legalized or apostilled by competent authority).
Designation 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.
Corporations 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 who hold such character according to the statutes or legislation under which they are constituted mentioned in the document constitutive act.

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 update of obligations.
No.

Resolution of the procedure or service

If the registration of the information is correct, the taxpayer's fiscal situation in the RFC is automatically updated and you receive the documents that prove the registration of the notice.

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

Immediate procedure, only for the case of update of obligations.
6 days. 10 days.

104 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

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

What is the validity of the procedure or service?

Update or modification notice of fiscal status.
Acknowledgment of updates to fiscal status movements.

Indefinite.

ATTENTION CHANNELS

Inquiries and doubts | Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days.
Telephone assistance: from anywhere in the country 55 627 22 728 in the fiscal guidance option and for outside the country (+52) 55 627 22 728.
Via Chat: https://chat.sat.gob.mx
Virtual Office. You can access this attention channel by scheduling your appointment at the following link: https://citas.sat.gob.mx/
Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/portal/public/directorio
The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
Frequently Asked Questions:
o Individuals:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-aviso-al-rfc o Legal entities:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-avisos-rfc-pm
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/portal/public/tramites/quejas-o-denuncias
Red phones located in SAT offices.
MarcaSAT 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 retain at least one active activity.
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 in cases where express authorization from the authority is required for the change of tax regime, in which case, they must first request said authorization in accordance with the procedure established by tax provisions.
Have a new tax obligation on their own account or on behalf of third parties or when they cease to have any of these.
Change their predominant economic activity.
Change their fiscal residence abroad and continue with economic activities for tax purposes in Mexico.

In the event that 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 fiscal residence, so that, in the event of determining non-compliance, it proceeds in accordance with the applicable provisions.

The filing of the notice of change of fiscal residence is without prejudice to the application of the criteria to consider a person a resident for tax purposes in Mexico in accordance with Article 9 of the CFF and Article 4 of the treaties to avoid double taxation that Mexico has in force, which for the latter case could be applicable.

Legal Basis

Articles 9, 17-D and 27 of the CFF; 174 of the LISR; 29 and 30 of the RCFF; Rules 2.5.13., 3.12.4., 3.13.2., 3.13.5., 3.13.28., 3.21.4.1., 12.3.2., 12.3.5. and 12.3.15. of the RMF; 1.3., 2.8., 2.10., 3.11., 3.13., 4.4. and 4.6. of the RFA.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 105

72/CFF Notice of closure of establishments and in general any place used for the performance of your activities.

Procedure
Service

Description of the procedure or service | Amount Present this notice to update the address of an establishment or branch in case you close it. | Free Payment of rights | Cost:

Who can request the procedure or service? | When is it filed?

Individuals.
Legal entities.

Within the month following that in which the establishment or branch is closed.

Where can I file it? On the SAT Portal:

Individuals:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-aviso-al-rfc
Legal entities:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-avisos-rfc-pm

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?", for individuals select Related Contents and subsequently, Present your notice of opening of establishments; for legal entities select Update the RFC of your company while it is valid, subsequently, Opening of your establishment and in Steps to follow select, Notice of opening of establishments of your company.
Enter your RFC, Password and the 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, if it is a legal entity the entry is mandatory, register the date of the movement; the Location Data screen will appear, you can locate the establishments you have registered by entering the information required in the fields Name of the Federal Entity and Name of the Municipality or Territorial Demarcation, subsequently click on the Search button, select from the list shown, the establishment you wish to close and click on Continue, with this you conclude the entry of the notice, select the Confirm button and the UPDATE OR MODIFICATION NOTICE OF FISCAL STATUS is generated, review the information entered and correct if necessary; if the information is correct press the Confirm button, the ACKNOWLEDGMENT OF UPDATE MOVEMENT OF FISCAL STATUS is generated, which proves the registration of your notice, we suggest you print it or save it, with this you finish the procedure.

What requirements must I meet?

No documentation delivery is required.

Under what conditions must I comply?

Have a Password or e.firma.

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

If you correctly enter the form fields, the taxpayer's fiscal status is updated in the RFC 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. | Not applicable. | Not applicable.

What document do I obtain upon completing the procedure or service? | What is the validity of the procedure or service?

Update or modification notice of fiscal status.
Acknowledgment of updates to fiscal status movements.

Indefinite.

106 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

ATTENTION CHANNELS

Inquiries and doubts | Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days:
Telephone assistance: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
Via Chat: https://chat.sat.gob.mx
Virtual Office. You can access this attention channel by scheduling your appointment at the following link: https://citas.sat.gob.mx/
Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/portal/public/directorio
The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
Frequently Asked Questions:
o Individual:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-aviso-al-rfc o Legal entity:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-avisos-rfc-pm
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/portal/public/tramites/quejas-o-denuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information

To facilitate the filing of the procedure on the SAT Portal, the Guide to present your establishment closure notice online is made available to individuals and legal entities, which is found in the Related Documents section at the following link: https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-avisos-rfc-pm

Legal Basis

Articles 17-D and 27 of the CFF; 29 and 32 of the RCFF; Rule 2.5.13. of the RMF.

73/CFF Notice of suspension of activities.

Procedure
Service

Description of the procedure or service | Amount Update your fiscal status in the RFC, in case you cease to carry out economic activities or change your fiscal residence. | Free Payment of rights | Cost:

Who can request the procedure or service? | When is it filed?

Individuals. | • Suspension of activities:
Within the month following that in which they cease to carry out economic activities.

Change of fiscal residence:
At the latest within the 15 immediate days prior to that in which the change of fiscal residence occurs or maximum with two months of advance notice.

Where can I file it? On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-aviso-al-rfc

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 107

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Enter the link from the section "Where can I file it?", select Suspend activities and subsequently, Notice of suspension of activities and complete the following:
Enter your RFC, Password and the captcha or your e.firma and select Send.
Next, the screen Legal Representative Data appears, register the information requested in each field, for individuals if you do not have a legal representative you can leave the fields blank, register the date of the movement and in the next question select the corresponding option and subsequently press the Continue button.
In the next screen Location Data, select from the list that appears, the address where you will keep the documentation. If you need to register a new address where you will keep the documentation press the New address button and register the information in each of the fields, starting with the postal code.
Once the address has been selected or entered, press the Continue button, with this you conclude the entry, select the Confirm button and the UPDATE OR MODIFICATION NOTICE OF FISCAL STATUS is generated, review the information entered and correct if necessary.
If the information is correct press the Confirm button, the ACKNOWLEDGMENT OF UPDATE MOVEMENT OF FISCAL STATUS is generated, which proves the registration of your notice, we suggest you print it or save it, with this you finish the procedure.

In the case of change of fiscal residence, additionally 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 Portal at the link https://www.sat.gob.mx/portal/private/aplicacion/mi-portal
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 Service Description section, in the Procedure tab select 73/Change of residence; To: SAT; Subject: Additional information by change of fiscal residence; Description: briefly explain what the request you are presenting is about; attach the scanned documents indicated in the section "What requirements must I meet?", for this choose Examine and select the digitized document in PDF format that contains the information you have to upload and choose Load.
Press the Send button, your request will automatically originate with the procedure attention folio number and you will obtain your Acknowledgment of receipt.
To follow up on your procedure enter link https://www.sat.gob.mx/portal/private/aplicacion/mi-portal 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 change of fiscal residence:
Digitized file containing the following information and documentation:

Official document issued by competent authority with which the tax identification number, tax registration or equivalent in the country where they will reside for tax purposes is accredited, or that this is in process (legalized or apostilled by competent authority).
Designation of a legal representative who meets the requirements of Article 174 of the ISR Law.
Declaration under oath that they are not exercising audit powers.

Under what conditions must I comply?

Have a Password or e.firma.
Have the acknowledgment of cancellation from the register of vulnerable activities, in the case of taxpayers who are obligated subjects for carrying out vulnerable activities.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

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

The procedure is immediate only in the case of suspension. | No

Resolution of the procedure or service

If you correctly enter the form fields, the taxpayer's fiscal status is updated in the RFC and you receive the documents that prove the registration of the notice.

108 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

What document do I obtain upon completing the procedure or service? | What is the validity of the procedure or service?

UPDATE OR MODIFICATION NOTICE OF FISCAL STATUS.
ACKNOWLEDGMENT OF UPDATE MOVEMENTS OF FISCAL STATUS.

Indefinite.

ATTENTION CHANNELS

Inquiries and doubts | Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days:
Telephone assistance: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
Via Chat: https://chat.sat.gob.mx
Virtual Office. You can access this attention channel by scheduling your appointment at the following link: https://citas.sat.gob.mx/
Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/portal/public/directorio
The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
Frequently Asked Questions:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-aviso-al-rfc
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/portal/public/tramites/quejas-o-denuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information

Regarding the notice of change of fiscal residence:

In the event that 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 fiscal residence, so that, in the event of determining non-compliance, it proceeds in accordance with the applicable provisions.
To facilitate the filing of the procedure on the SAT Portal, the Guide to present the notice of suspension of activities online is made available to you, which is found in the link from the section "Where can I file it?", within the Suspend activities and Steps to follow option.
The filing of the notice of change of fiscal residence is without prejudice to the application of the criteria to consider a person a resident for tax purposes in Mexico in accordance with Article 9 of the CFF and Article 4 of the treaties to avoid double taxation that Mexico has in force, which for the latter case could be applicable.
With the filing of this notice, the tax identification card that you may have assigned becomes ineffective automatically.

Legal Basis

Articles 9, 17-D and 27 of the CFF; 174 of the ISR Law; 29 and 30 of the RCFF; Rules 2.5.1. and 2.5.13. of the RMF.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 109

74/CFF Notice of resumption of activities.

Procedure
Service

Description of the procedure or service | Amount Present this notice to update your fiscal status in the RFC, in case you start some economic activity again. | Free Payment of rights | Cost:

Who can request the procedure or service? | When is it filed?

Individuals.
Legal entities.

Within the month following that in which they start some economic activity again.

Where can I file it? On the SAT Portal:

Individuals:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-aviso-al-rfc
Legal entities:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-avisos-rfc-pm

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?", for individuals, select Resume Activities and subsequently, Notice of resumption of activities; for legal entities select Suspend or resume the RFC of your company, subsequently, Notice of resumption of activities.
Enter your RFC, Password and the captcha or your e.firma and select Send.
In the next screen Location Data, select from the list of registered addresses shown, the address you wish to be considered as the fiscal address, in case it is different, select New address and enter the information required in each field, starting with the postal code, upon finishing press the Continue button; a Questionnaire will appear where you must enter the income and economic activity information requested in each of the sections of the same; once completed press Continue, the SUMMARY of the information entered appears, review it and correct if necessary, if it is correct press the button Save questionnaire data and subsequently Confirm, the UPDATE OR MODIFICATION NOTICE OF FISCAL STATUS is generated, review the information entered, if necessary you can correct it again, if the information is correct press the Confirm button.
In the event that you have registered a new fiscal address, a screen appears in which you must register the e.firma data, to conclude the entry, press Confirm and subsequently Conclude Request, with this you finish the entry of the procedure and the ACKNOWLEDGMENT OF UPDATE MOVEMENT OF FISCAL STATUS is generated, which proves the registration of your notice, we suggest you print it or save it.
In the event that you cannot conclude the procedure on the SAT Portal, go to the SAT Offices, with prior appointment registered at:
The SAT Portal: https://citas.sat.gob.mx/

What requirements must I meet?

For the case of paragraph 5 of the section "What do I have to do to carry out the procedure or service?", when the presentation of the aforementioned notice cannot be concluded, go to the SAT office complying with the following:

Have an appointment, previously registered at https://citas.sat.gob.mx/

Additionally, present:

Proof of address, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection B) Proof of address, of this Annex (original). Only when you wish to register a fiscal address different from the list of addresses that are registered.
Valid official identification of the taxpayer or legal representative, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex (original).

In case of legal representation:

Instrument to prove representation for acts of administration, ownership or special (certified copy), or power of attorney signed before two witnesses and ratified by the signatures before the tax authorities or before a public notary (original or certified copy).

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

110 (Segunda Sección) DIARIO OFICIAL Lunes 7 de abril de 2025

¿Con qué condiciones debo cumplir?

Possess a Password or e.firma.
Legal entities must possess a valid RFC key for each partner, shareholder, or associate, and any 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 said entities are constituted, as cited in the constitutive 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? The procedure is immediate. No.

Resolution of the procedure or service
If the registration of the information is correct, the taxpayer's tax status is updated in the RFC and you receive the documents that prove the registration of the notice.

What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?

NOTICE OF UPDATE OR MODIFICATION OF TAX STATUS.
ACKNOWLEDGMENT OF UPDATES TO TAX STATUS.
Indefinite.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://chat.sat.gob.mx
Virtual Office. You will be able to access this attention channel by scheduling your appointment at the following link:
https://citas.sat.gob.mx/
Personal attention at SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
Frequently Asked Questions:
 Natural persons:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-aviso-al-rfc  Legal entities:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-avisos-rfc-pm
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/portal/public/tramites/quejas-o-denuncias
Red phones located at SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information
To facilitate the submission of the procedure on the SAT Portal, the Guide to present your procedure for resumption of activities is made available to natural and legal persons, which can be found at the following link:
https://www.sat.gob.mx/cs/Satellite?blobcol=urldata&blobkey=id&blobtable=MungoBlobs&blobwhere=1461173887248&ssbinary=true

Legal Basis
Articles 17-D and 27 of the CFF; 29 and 30 of the RCFF; Rule 2.5.13. of the RMF.

Lunes 7 de abril de 2025 DIARIO OFICIAL (Segunda Sección) 111 75/CFF Notice of suspension/resumption of activities of salaried employees.

Procedure
Service
Description of the procedure or service Amount Submit this notice to suspend or resume activities of salaried employees. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted?
Natural persons and legal entities with the status of employer or boss, provided they have enrolled their workers in the RFC through the procedure indicated in the procedure sheet 40/CFF "Request for enrollment in the RFC of workers" or carry out the resumption of activities of workers.

In the case of suspension, it must be submitted within the month following that in which the labor relationship concludes.
In the case of resumption, within the month following that in which the salaried employee provides services to the boss and the RFC is in suspension of activities.

Where can I submit it? On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/mi-portal

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Enter the link in the section Where can I submit it?
In My portal, enter your RFC, Password and choose Log in.
Select the option Internet Services / Service or requests / Request and a form will appear.
Fill out the form as follows:
In the Service Description section, in the Procedure tab, select the option EMPLOYEE SUSPENSION or EMPLOYEE RESUMPTION, as appropriate; in Directed to: SAT, in Subject: Request for suspension or resumption of activities, as appropriate; Description: I request the suspension or resumption of activities in the RFC Register; as appropriate, of the salaried taxpayers. To attach the information related to the service, select the Attach File / Examine button, select the digitized file with TXT extension with the characteristics explained in the Additional Information section 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 clarification case within a period of 10 days to verify if additional information was requested of you, if so, you will have 10 days to deliver it, if you exceed that period it is necessary to re-enter your request.
Enter the SAT Portal, within the period of 10 days following the submission of the procedure, with the folio number, to verify the response to your notice, at: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal according to the following:
In My portal, enter your RFC and enter your Password; select the option: Internet Services / Service or requests / Consultation; enter the procedure folio number and verify the solution granted to your notice; if your request was resolved, you will obtain the Response Acknowledgment print it and save it.

What requirements must I meet?

TXT file, which meets the following characteristics:

Without tabs.
Only uppercase letters.
The file format must be in American Standard Code for Information Interchange (ASCII), in UTF-8 format.
The file must be delimited by pipes “|” in accordance with the following nine fields, of the salaried person:
 First column. - Key in the 13-position RFC.
 Second column. - CURP in 18 positions.
 Third column. - First Last Name.
 Fourth column. - Second Last Name (not mandatory).
 Fifth column. - Name(s) In case the worker has more than one name, they must be registered separated by a blank space within this column.
 Sixth column. - Date of suspension or resumption of the salaried employee in the DD/MM/YYYY format.
 Seventh column. - Indicator mark of the suspension or resumption of the salaried person according to the following values: 1 Suspension of salaried employees, 2 Resumption of salaried employees. (only values 1 or 2 can be used).  Eighth column. - Key in the RFC of the boss in 12 or 13 positions, depending on whether it is a legal entity or natural person.

112 (Segunda Sección) DIARIO OFICIAL Lunes 7 de abril de 2025  Ninth column. - Indicator mark of the Salaried Income according to the following values (only values 1, 2, 3, 4, 5 or 6 can be used):

Salaried employees with income greater than $400,000.00. (Four hundred thousand pesos 00/100 M.N.).
Salaried employees with income less than or equal to $400,000.00. (Four hundred thousand pesos 00/100 M.N.).
Assimilable to salaries with income greater than $400,000.00. (Four hundred thousand pesos 00/100 M.N.)
and less than $75,000,000.00. (Seventy-five million pesos 00/100 M.N.)
Assimilable to salaries with income less than or equal to $400,000.00. (Four hundred thousand pesos
00/100 M.N.).
Income from business activities assimilable to salaries with income greater than $400,000.00.
(Four hundred thousand pesos. 00/100 M.N.).
Income from business activities assimilable to salaries with income less than or equal to
$400,000.00. (Four hundred thousand pesos 00/100 M.N.).

The columns must not contain titles or be empty, except the fourth column.

What conditions must I meet?

Be an employer or boss.
Possess 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?

On the SAT Portal, with the folio number found in the Receipt Acknowledgment.
No.

Resolution of the procedure or service

The authority will validate the information, if the request is appropriate, the workers are updated and you receive a Response Acknowledgment.
Otherwise, in the mentioned Response Acknowledgment, the reason why the notice did not proceed is indicated.

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 10 days. 10 days. 10 days.

What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?

Receipt Acknowledgment.
Response Acknowledgment.
Indefinite.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://chat.sat.gob.mx
Virtual Office. You will be able to access this attention channel by scheduling your appointment at the following link:
https://citas.sat.gob.mx/
Personal attention at SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 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/portal/public/tramites/quejas-o-denuncias
Red phones located at SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information
To facilitate the submission of the procedure on the SAT Portal, the Guide for the submission of the notice of suspension and resumption of activities of your workers is made available to you, which you can consult at the following link:
https://www.sat.gob.mx/cs/Satellite?blobcol=urldata&blobkey=id&blobtable=MungoBlobs&blobwhere=1461176354216&ssbinary=true

Legal Basis
Articles 27 of the CFF; 29 and 30 of the RCFF; 94 of the LISR; 297 of the CFPC; Rules 2.4.6. and 2.5.13. of the RMF.

Lunes 7 de abril de 2025 DIARIO OFICIAL (Segunda Sección) 113 76/CFF Notice of change of denomination or corporate name.

Procedure
Service
Description of the procedure or service Amount Updates the tax status of legal entities in the RFC, in case they change their denomination or corporate name. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted?
The legal representative of the legal entity. Within the month following that in which:

The act of assembly of change of denomination or corporate name is notarized before a public notary.
The Modification Decree is published in the DOF, Newspaper or Official Gazette.

Where can I submit it? At SAT offices, with prior appointment registered at:
On the SAT Portal: https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Go with the documentation mentioned in the section What requirements must I meet? and deliver the documentation to the staff who will attend your procedure.
Provide the information requested by the tax advisor.
Receive upon completing the procedure, the documents that prove the registration of your notice. In case you meet the requirements, you receive ACKNOWLEDGMENT OF UPDATES TO TAX STATUS.
In case you do not meet all the requirements, you will be informed of what documentation is missing and you must start your procedure again.

What requirements must I meet?
At the SAT office:

Possess an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Notarized act before a Public Notary where the change of denomination or corporate name is recorded, in certified copy.
Decree or Agreement regarding the Public Administration (Federal, State, Municipal), in which the change of denomination or corporate name has been determined, published in the Diary, Newspaper or Official Gazette, simple copy or printout.
Valid official identification of the legal representative, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex (original).
Instrument to prove representation (certified copy) or power of attorney signed before two witnesses and ratified the signatures before the tax authorities or public notary (original).
*For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection C) Instruments to prove representation, of this Annex.
In case of public official of the Public Administration (Federal, State, Municipal):

Appointment (original).
Decree or agreement by which their powers of representation have been granted (printout or simple copy of the diary, newspaper or official gazette).
Valid official identification and in original of the public official, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex (original).

Instrument to prove representation for tax purposes, in case of residents abroad or foreigners residing in Mexico in certified copy.

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.

114 (Segunda Sección) DIARIO OFICIAL Lunes 7 de abril de 2025 Resolution of the procedure or service If you meet the requirements, the denomination or corporate name of the legal entity is updated in the RFC and you immediately receive the documents that prove the registration of your notice.

What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
ACKNOWLEDGMENT OF UPDATES TO TAX STATUS.
Indefinite.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 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/portal/public/tramites/quejas-o-denuncias
Red phones located at SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information
Not applicable.

Legal Basis
Articles 27 of the CFF; 29 and 31 of the RCFF; Rule 2.5.13. of the RMF.

77/CFF Notice of change of fiscal address through the SAT Portal, at the SAT Office or at the Virtual Office

Procedure
Service
Description of the procedure or service Amount Submit this notice to update your fiscal address data in the RFC. Free Payment of rights Cost:

Who can request the procedure or service? When is it submitted?

Natural persons.
Legal entities.
Within ten days following the change of fiscal address.
For taxpayers to whom verification powers have been initiated, with five days' advance notice before the change of address.

Where can I submit it? On the SAT Portal:

Natural persons:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-aviso-al-rfc
Legal entities:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-avisos-rfc-pm At the SAT office, with prior appointment registered at:
On the SAT Portal: https://citas.sat.gob.mx/
In the case of taxpayers who only receive income from salaries and in general from the provision of a personal subordinate service:
At the virtual office with prior appointment registered at:
On the SAT Portal: https://citas.sat.gob.mx/

Lunes 7 de abril de 2025 DIARIO OFICIAL (Segunda Sección) 115 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 for natural persons or legal persons, as appropriate, from the section Where can I submit it? for natural persons select Make your address change and in steps to follow, Notice of change of fiscal address; for legal entities select Update your company's RFC while it is valid, subsequently, Make the change of fiscal address of your company and in Steps to follow select, Notice of change of fiscal address of your company in the RFC.
2. Register your RFC, Password and the captcha, or the e.firma data.
3. Enter in the fields of the electronic form that appears regarding: Data of the legal representative (if applicable); in case it does not apply, enter the movement date and choose Continue, verify the address and review the entered information. Confirm the data and enter your e.firma; press the Confirm button and subsequently Conclude request to finish the NOTICE OF UPDATE OF TAX STATUS and generate the ACKNOWLEDGMENT OF UPDATES TO TAX STATUS, print it or save it.
4. In case that, upon finishing the entry, it is indicated in the acknowledgment that to complete the procedure you must appear at the SAT office of your preference, go with prior appointment, with the documentation indicated in the section What requirements must I meet? option At the SAT offices.
At the SAT Offices, with prior appointment:
1. Go with the documentation mentioned in the section What requirements must I meet?
2. Deliver the documentation to the staff who will attend the procedure and provide the information requested of you.
3. Receive upon completing the procedure, the documents that prove the registration of your notice.

In case you meet the requirements you receive: NOTICE OF UPDATE OF TAX STATUS and ACKNOWLEDGMENT OF UPDATES TO TAX STATUS, with which the procedure ends.
At the virtual office, with prior appointment:
1. Enter the link https://citas.sat.gob.mx/ and send previously to your virtual session, in the section "Consult/Manage appointment" or to the email address oficina.virtual@sat.gob.mx, the digitized requirements separately in *.pdf format, in color and legible with a maximum size of 4 MB that are indicated in the section What requirements must I meet?
2. Enter your virtual session and provide the information requested by the staff who will attend the procedure.
3. In case you meet the requirements you receive: NOTICE OF UPDATE OF TAX STATUS and ACKNOWLEDGMENT OF UPDATES TO TAX STATUS, with which the procedure ends.

What requirements must I meet?
On the SAT Portal:
No documentation is required to be presented.
For the procedure in this modality, the Internet room at the SAT offices can be used, carrying the active e.firma.
At the SAT Offices:

Possess an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Proof of address, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection B) Proof of address, of this Annex (original).

In the case of salaried employees and taxpayers without economic activity, they only require the valid voter credential issued by the National Electoral Institute (formerly Federal Electoral Institute), provided that the address is visible and is located within national territory.

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

116 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

If you are the legal representative:

Instrument to prove representation (certified copy) or power of attorney signed before two witnesses and with signatures ratified before the tax authorities or a public notary (original) or a public notary (certified copy).
Instrument to prove that the legal representative has been designated for tax purposes, in the case of residents abroad or foreigners residing in Mexico (certified copy).

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

Parents or tutors who exercise parental authority or guardianship of minors and act as their representatives must present:

Certified copy of the minor's birth certificate, issued by the Civil Registry or obtained from the Portal: https://www.gob.mx/actas (Unique Format), or Personal Identity Card, issued by the Ministry of the Interior through the National Population Registry.
Judicial resolution or notarial instrument issued by a public notary stating parental authority or guardianship, if applicable (original).
Valid official identification, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex (original).
Written declaration of consent from the parents, for one of them to act as the representative of the minor, along with simple copies of their valid official identifications (any of those indicated in the previous point).

In the virtual office, present digitally in PDF format the following:

Have an appointment, previously registered at https://citas.sat.gob.mx/
Valid official identification of the taxpayer, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex.
If the address is not visible on the valid voter credential or on any of the other identifications indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex, you must additionally present:

Proof of address, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection B) Proof of address, of this Annex (original).
The valid voter credential issued by the National Electoral Institute (formerly the Federal Electoral Institute) must be presented on both sides.

Format for notices to the Federal Taxpayer Registry through the virtual office FOV, signed with blue ink, contained in Annex 1, which you can download from:
http://omawww.sat.gob.mx/documentossat/Documents/agsc/FormatoFOV.pdf

What conditions must I meet?
Have a Password and e.firma, only for notices presented through the SAT Portal.

Immediate tramit. No.

Resolution of the tramit or service
On the SAT Portal:

If you meet the requirements, the fiscal address is updated and you receive the ACKNOWLEDGMENT OF FISCAL SITUATION UPDATE MOVEMENTS.
If you do not complete the tramit automatically, you receive the ACKNOWLEDGMENT OF FISCAL SITUATION UPDATE MOVEMENTS and you must go to the SAT Offices meeting the requirements indicated in the section "What do I have to do to carry out the tramit or service?" in the part relative to "At the SAT Offices".

At the SAT Offices:

If you meet the requirements, the fiscal address is updated and you receive the NOTICE OF FISCAL SITUATION UPDATE, as well as the ACKNOWLEDGMENT OF FISCAL SITUATION UPDATE MOVEMENTS, without it being necessary for the tramit to have been initiated through the SAT Portal.

In the virtual office:
If you meet the requirements, the fiscal address is updated and you receive, via email, the NOTICE OF FISCAL SITUATION UPDATE and the ACKNOWLEDGMENT OF FISCAL SITUATION UPDATE MOVEMENTS.

In case you do not meet all the requirements, you must start your tramit again.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 117

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

NOTICE OF FISCAL SITUATION UPDATE OR MODIFICATION.
ACKNOWLEDGMENT OF FISCAL SITUATION UPDATE MOVEMENTS.
Indefinite.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://chat.sat.gob.mx
Virtual office. You can access this attention channel by scheduling your appointment at the following link:
https://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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 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/portal/public/tramites/ins cripcion-y-aviso-al-rfc  Legal entities:
https://www.sat.gob.mx/portal/public/tramites/ins cripcion-y-avisos-rfc-pm
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/portal/public/tramites/quejas-odenuncias
Red phones located in the SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional information
To facilitate the presentation of the tramit, the following Guides are made available to individuals and legal entities, which you can consult at:

SAT Portal
https://www.sat.gob.mx/cs/Satellite?blobcol=urldata&blobkey=id&blobtable=MungoBlobs&blobwhere=1461173887255 &ssbinary=true
For individuals in Virtual office
https://www.sat.gob.mx/cs/Satellite?blobcol=urldata&blobkey=id&blobtable=MungoBlobs&blobwhere=1461175217765 &ssbinary=true

Legal basis
Articles 10, 17-D and 27 of the CFF; 29 and 30 of the RCFF; Rules 2.5.11., 2.5.13. and 2.5.22. of the RMF.

118 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

78/CFF Notice of correction or change of name and other identity data.
Tramit
Service
Description of the tramit or service Amount
Updates the identity data (name, surnames, date of birth or CURP) of an individual in the RFC.
Free
Payment of rights
Cost:
Who can request the tramit or service? When is it presented?
Individuals. • Within the month following that in which the correction or change of identity data takes place.

When any identity data registered in the RFC is updated.
When you identify that any of your identity data does not match that registered in the RFC.
Where can I present it? At the SAT offices or in the virtual office, with an appointment previously registered at:
The SAT Portal: https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE TRAMIT OR SERVICE What do I have to do to carry out the tramit or service?
At the SAT Offices:

Go with the documentation mentioned in the section "What requirements must I meet?"
Deliver the documentation to the staff who will attend your tramit and provide the information requested by the tax advisor.
Receive, at the end of the tramit, the documents that prove the registration of your notice.

In case you meet the requirements, receive the ACKNOWLEDGMENT OF FISCAL SITUATION UPDATE MOVEMENTS.
In case you do not meet all the requirements, you will be informed of what documentation is missing and you must start your tramit again.

In virtual office:
Schedule your appointment:
1. Enter the link https://citas.sat.gob.mx/ in the section Register appointment.
2. Select the tramit option Taxpayer who has an RFC.
3. Fill in the data requested in the form, select the service Correction or incorporation of CURP or Correction or change of name as appropriate to your needs.
4. Receive by email the acknowledgment of confirmation of appointment in the virtual office.
Send your information:
1. Send to the email address oficina.virtual@sat.gob.mx or in the section Consult/Manage appointment (section Files), the documents indicated in the following section "What requirements must I meet?", according to the specifications indicated in that section. Perform the sending, preferably before your virtual session, indicating as "Subject" your RFC or full name.
Attend your appointment in Virtual Office:
1. Enter your virtual session and provide the information requested by the staff attending the tramit.

In case you meet the requirements, receive the ACKNOWLEDGMENT OF FISCAL SITUATION UPDATE MOVEMENTS and the CERTIFICATE OF FISCAL SITUATION.

What requirements must I meet?
At the SAT Offices:
1. Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Regarding correction or change of name or date of birth:
1. Birth certificate issued by the Civil Registry in certified copy or obtained from the Portal https://www.gob.mx/actas where the data to be corrected are stated, or, if applicable, updated CURP.
2. Valid migratory document issued by the competent authority, stating the new name, in the case of foreigners (original).

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 119

Certificate of Naturalization, in the case of Mexicans by naturalization (original).
Valid official identification of the taxpayer or legal representative, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex (original).

Regarding correction or incorporation of CURP:

Updated CURP before the National Population Registry (RENAPO).
Valid official identification of the taxpayer or legal representative, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex (original).

In both cases:
In case of legal representation:
Instrument to prove representation (certified copy) or power of attorney signed before two witnesses and with signatures ratified before the tax authorities or a public notary (original).

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

Parents or tutors who exercise parental authority or guardianship of minors and act as their representatives must present:

Birth certificate of the minor, issued by the Civil Registry, in certified copy or obtained from the Portal https://www.gob.mx/actas (Unique Format) or Personal Identity Card, issued by the Ministry of the Interior through the National Population Registry (original).
Judicial resolution or notarial instrument issued by a public notary stating parental authority or guardianship, if applicable (original).
Written declaration of consent from the parents for one of them to act as the representative of the minor, along with simple copies of their valid official identifications, which can be any of those indicated above (original).
Valid official identification, any of those previously described, in the name of the parent or tutor acting as the representative of the minor (original).

In virtual office:
You must have an appointment, previously registered at https://citas.sat.gob.mx/ and present digitally in color in PDF format, without each file exceeding 4 MB, the following:

Regarding correction or change of name present:

Birth certificate issued by the Civil Registry in certified copy or obtained from the Portal https://www.gob.mx/actas where the data to be corrected are stated, or, if applicable, CURP.
Certificate of Naturalization issued by the competent authority and duly certified, in the case of Mexicans by naturalization.
Valid official identification of the taxpayer, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex.
Format for notices to the Federal Taxpayer Registry through the virtual office FOV, contained in Annex 1, which you can download when scheduling your appointment at: https://citas.sat.gob.mx/ by selecting the section Requirements to carry out your tramit or at the following link:
http://omawww.sat.gob.mx/documentossat/Documents/agsc/FormatoFOV.pdf

Regarding correction or incorporation of CURP present:

Updated CURP before the National Population Registry (RENAPO).
Valid official identification of the taxpayer, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex (original).
Format for notices to the Federal Taxpayer Registry through the virtual office FOV, contained in Annex 1, which you can download when scheduling your appointment at: https://citas.sat.gob.mx/ by selecting the section Requirements to carry out your tramit or at the following link:
http://omawww.sat.gob.mx/documentossat/Documents/agsc/FormatoFOV.pdf

What conditions must I meet?
Not applicable.

120 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

Resolution of the tramit or service
If you meet the requirements, the identity data in the RFC is updated and you immediately receive the documents that prove the registration of your notice.

What document do I obtain at the end of the tramit or service?
What is the validity of the tramit or service?
ACKNOWLEDGMENT OF FISCAL SITUATION UPDATE MOVEMENTS.
Indefinite.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://chat.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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
Frequently asked questions:
https://www.sat.gob.mx/portal/public/tramites/inscripcio n-y-aviso-al-rfc
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/portal/public/tramites/quejas-odenuncias
Red phones located in the SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional information
Not applicable.

Legal basis
Article 27 of the CFF; 29, 30 and 31 of the RCFF; Rule 2.5.13. of the RMF.

79/CFF Notice of change of capital regime.
Tramit
Service
Description of the tramit or service Amount
Updates the change of capital regime of the legal entity in the RFC. Free Payment of rights Cost:
Who can request the tramit or service? When is it presented?
The legal representative of the legal entity. Within the month following that in which the Act of Assembly stating the change of capital regime or the transformation into another type of society is notarized before a public notary. Where can I present it? At the SAT offices, with an appointment previously registered at:
On the SAT Portal: https://citas.sat.gob.mx/

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 121

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

Go with the documentation mentioned in the section "What requirements must I meet?"
Deliver the documentation to the staff who will attend your tramit and provide the information requested by the tax advisor.
Receive, at the end of the tramit, the documents that prove the registration of your notice.

In case you meet the requirements, receive the ACKNOWLEDGMENT OF FISCAL SITUATION UPDATE MOVEMENTS.
In case you do not meet all the requirements, you will be informed of what documentation is missing and you must start your tramit again.

What requirements must I meet?
At the SAT office:

Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Notarial instrument stating the change of capital regime or the transformation into another type of society (certified copy).
Valid official identification and in original of the legal representative, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex.
Instrument to prove representation (certified copy) or power of attorney signed before two witnesses and with signatures ratified before the tax authorities or a public notary (original).
Instrument to prove that the legal representative has been designated for tax purposes, in the case of residents abroad or foreigners residing in Mexico (certified copy).

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

What conditions must I meet?
Not applicable.

Resolution of the tramit or service
If you meet the requirements, the change of capital regime of the legal entity in the RFC is updated and you receive the documents that prove the registration of the notice.

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

NOTICE OF FISCAL SITUATION UPDATE OR MODIFICATION.
ACKNOWLEDGMENT OF FISCAL SITUATION UPDATE MOVEMENTS.
Indefinite.

122 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
Frequently asked questions:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-avisos-rfc-pm
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/portal/public/tramites/quejas-o-denuncias
Red phones located at SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information
Not applicable.

Legal Basis
Articles 27 of the CFF; 29, 30 and 31 of the RCFF; Rule 2.5.13. of the RMF.

80/CFF Notice of opening of succession.

Procedure
Service

Description of the procedure or service Amount Updates the tax status in the RFC of an individual in case of death, through their executor.
Free
Payment of rights
Cost:

Who can request the procedure or service? When is it presented?
Individual (Legal representative of the succession). Within the month following the day in which the position of executor of the succession is accepted.

Where can I present it? At SAT offices, with an appointment registered at:
On the SAT Portal: https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Go with the documentation mentioned in the section "What requirements must I meet?"
Deliver the documentation to the staff who will attend your procedure and provide information requested of you.
Receive at the end of the procedure, the documents that prove the registration of your notice.

In case that you meet the requirements, you will receive NOTICE OF UPDATES OF TAX SITUATION.
In case that you do not meet all the requirements, you will be informed of what documentation is missing and you must start your procedure again.

What requirements must I meet?
At SAT Offices:

Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Official Form RX “Format for notices of liquidation, merger, spin-off and cancellation to the Federal Taxpayer Registry” which you can download from:
https://www.sat.gob.mx/portal/public/tramites/inscribete-padrones-rfc Select Cancellation of your RFC, click on Official Form RX, fill it out as indicated in the instructions section and print it in two copies. The form must be signed by the legal representative of the succession in blue ink.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 123

Death certificate issued by the corresponding Civil Registry (certified copy and simple copy for verification).
Agreement or notarial instrument accepting the position of executor, which must contain the start date of the succession (certified copy and simple copy for verification).
Valid official identification and in original of the legal representative of the succession, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex.
In case of legal representation:
Instrument to prove representation (certified copy and simple copy for verification) or power of attorney signed before two witnesses and ratified signatures before tax authorities or public notary (original and simple copy for verification).
Instrument to prove that the legal representative has been designated for tax purposes, in the case of residents abroad or foreigners residing in Mexico (certified copy and simple copy for verification).
*For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection C) Instruments to prove representation, of this Annex.

Under what conditions must I comply?
That the deceased person had been a person obligated to file periodic declarations on their own account.
The presentation of this notice must be made after accepting the position of legal representative of the succession and prior to the notice of cancellation in the RFC by liquidation of the succession.

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
If you meet the requirements, the taxpayer's tax status is updated in the RFC and you immediately receive the documents that prove the registration of your 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 information requested 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?

Official Form RX “Format for notices of liquidation,
merger, spin-off and cancellation to the Federal Taxpayer Registry”, stamped.
NOTICE OF UPDATES OF TAX SITUATION.
Until the executor or legal representative presents the notice of cancellation in the RFC by liquidation of the succession.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://chat.sat.gob.mx
Personal attention at SAT Offices located in
diverse cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
Frequently asked questions:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-aviso-al-rfc
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/portal/public/tramites/quejas-o-denuncias
Red phones located at SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information
Not applicable.

Legal Basis
Articles 27 of the CFF; 29 and 30 of the RCFF; Rule 2.5.13. of the RMF.

124 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

81/CFF Notice of cancellation in the RFC due to total cessation of operations.

Procedure
Service

Description of the procedure or service Amount Updates the tax status in the RFC of the legal entity or trust in case of cancellation or change of fiscal residence. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented?
The legal representative of the legal entity and trust. For cancellation: within the month following that in which the last declaration to which they are obliged has been presented. For change of fiscal residence: at the latest within the 15 immediate days prior to that in which the change of fiscal residence occurs or maximum with two months of anticipation.

Where can I present it? At SAT offices, with an appointment for the cancellation service for legal entities, registered at:
On the SAT Portal: https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Go with the documentation mentioned in the section "What requirements must I meet?"
Deliver the documentation to the staff who will attend the procedure and provide the information requested by the tax advisor.
Receive the Notice of procedure update information.
In case that you meet the requirements, receive the stamped and folioed official Form RX as receipt acknowledgment, together with
the document mentioned in the previous point.
Enter the SAT Portal, 45 natural days after the presentation of the procedure, to verify that
the notice was registered.
If the legal entity already appears in the status of Cancelled due to total cessation of operations, you can generate the
fiscal status certificate at the following link: https://www.sat.gob.mx/portal/public/tramites/constancia-de-situacion-fiscal choose the option Obtain the Certificate. In the section of Steps to follow, select service and authenticate with Password or e.firma. Once authenticated, select the Generate Certificate button; print it or save it on an electronic device.
In case that upon making your query the notice is not yet registered, go to the SAT office where you
presented it, with an appointment, to receive information on the tax status of the legal entity.
In case that you do not meet any of the requirements or conditions, you receive Office of rejection for
non-compliance with requirements or conditions, which will be sent to you by tax mailbox; if you receive this office, it will be necessary that you present your procedure again.

What requirements must I meet?
At the SAT office:

Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Official Form RX Format for notices of liquidation, merger, spin-off and cancellation to the Federal Taxpayer
Registry, which you can obtain at the following link: https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-avisos-rfc-pm Select Cancel the RFC of your company, /click on Total cessation of operations / click on Official Form RX, fill it out as indicated in the instructions section and print it in two copies. The form must be signed autographically in blue ink by the legal representative.
Document protocolized before a public notary where the total cessation of operations is recorded (exhibit certified copy).
Valid official identification of the legal representative, which can be any of those indicated in Section I.
Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 125

Taxpayers who are cancelled in the RFC and who are obligated subjects by carrying out vulnerable activities in accordance with the LFPIORPI, and its Regulation; must present the acknowledgment of their request for cancellation in the vulnerable activities registry in original, or the statement under oath that they presented the acknowledgment of the request for cancellation in said registry or that they are not obligated subjects in terms of the aforementioned Law.
Opinion of compliance with tax obligations in social security matters in a positive sense or Document containing the Legend of “No Compliance Opinion”, at the time of presentation of the procedure.
Instrument to prove representation (exhibit certified copy) or power of attorney signed before two witnesses and
ratified signatures before tax authorities or public notary (exhibit original).

For greater reference, consult in Section I. Definitions; point 1.2. Official identifications,
proof of address and Instruments to prove representation, subsection C) Instruments to prove representation, of this Annex.

Instrument to prove that the legal representative has been designated for tax purposes, in the case of
foreign residents or foreigners residing in Mexico (exhibit certified copy).
In the following cases, additionally present:
a) Public Administration (Federal, State, Municipal, etc.).
Instead of the notarial document where the cessation is recorded, the Decree or agreement by which such entities are extinguished, published in the official dissemination organ (copy or printout of the journal, newspaper or official gazette). b) Change of fiscal residence:
Document protocolized before a public notary where the designation of the legal representative is recorded that meets the requirements of article 174 of the ISR Law (exhibit certified copy). Official document issued by competent authority with which they prove the tax identification number of the country, fiscal registry or equivalent of the country where they will reside for tax purposes, or that this is in process (exhibit certified copy, legalized or apostilled by competent authority). c) Civil organizations and trusts authorized to receive deductible donations or that in some fiscal year had such authorization. Acknowledgment of the information presented in the Transparency Portal with respect to the transmission of its assets to another authorized donee to receive deductible donations (printout or copy). d) Religious Associations. Cancellation document issued by the Ministry of the Interior (exhibit certified copy).

Under what conditions must I comply?

Having presented the last declaration to which one would have been obliged before the cancellation.
Positive compliance opinion, in terms of article 32-D of the CFF of the legal entity to be cancelled, at the time
of presentation of the procedure.
Not subject to the exercise of verification powers, nor have tax credits in its charge.
Not published in the lists referred to in the second and fourth paragraphs of article 69-B of the CFF.
Not published in the lists referred to in article 69 of the CFF, except for fraction VI relating to
condoned credits.
That the amount of your income, deductions, the value of acts or activities, withholdings, or the tax
creditable, which you declared in your provisional payments, withholdings, definitive or annual declarations, match the amounts indicated in your CFDI, files, documents or databases that the tax authorities have in their possession or to which they have access, regarding the last five fiscal years.
Not having carried out operations with taxpayers who have been published in the list referred to in article
69-B, fourth paragraph of the CFF, unless you have accredited before the SAT the materiality of the operations that supports the CFDI or that were self-corrected, exhibiting in this case the complementary declaration or declarations that correspond.
Having an active tax mailbox.
That the address to keep the accounting, indicated in said Form RX is locatable.

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 SAT office where you presented the notice, with the folio number found on the official Form RX. Yes, order of verification to the address where it keeps the accounting to determine its location.

126 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

Resolution of the procedure or service

If you meet the requirements and conditions, the tax status in the RFC of the legal entity is updated.
In case that the tax status is not updated, the resolution is sent through the Office of rejection for
non-compliance with requirements or conditions, by tax mailbox.

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

Official Form RX “Format for notices of liquidation,
merger, spin-off and cancellation to the Federal Taxpayer Registry”, stamped.
Notice of procedure update information or
cancellation to the RFC.
In its case, Office of rejection for non-compliance with
requirements or conditions.
Indefinite.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://chat.sat.gob.mx
Personal attention at SAT offices located in
diverse cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
Frequently asked questions:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-avisos-rfc-pm
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/portal/public/tramites/quejas-o-denuncias
Red phones located at SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information
Regarding the notice of change of fiscal residence:

In case that the official document issued by 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 checking powers with respect to the compliance with the requirements
established in this procedure sheet, so that, in case of determining non-compliance, it proceeds in accordance with the applicable provisions.
The presentation of this notice is without prejudice to the application of the criteria to consider resident for tax
purposes in Mexico to a person in accordance with articles 9 of the CFF and 4 of the treaties to avoid double taxation that Mexico has in force, which for the latter case could be applicable.

Legal Basis
Articles 9, 27, 37, 69 and 69-B of the CFF; 82, 82 Bis and 174 of the LISR; 29 and 30 of the RCFF; Rules 2.5.13. and 3.10.1.22. of the RMF.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 127

82/CFF Notice of cancellation in the RFC due to total liquidation of assets.

Procedure
Service

Description of procedure or service	Amount
Updates the fiscal status in the RFC of a legal entity in case of cancellation due to total liquidation of assets or change of fiscal residence.	Free

Payment of rights
Cost:

Who can request the procedure or service?

The liquidator of the legal entity.
The legal representative of the legal entity in case of change of fiscal residence.

When is it presented?

For total liquidation of assets: within the month following the date on which the society's liquidation ends.
Regarding change of residence: within the month following the date indicated as the change of fiscal residence according to procedure form 85/CFF “Notice of start of liquidation or change of fiscal residence”, which must be presented prior to this notice.

Where can I present it?
At the SAT offices, with an appointment for the cancellation service for legal entities, registered at:
SAT Portal: https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Go with the documentation mentioned in the section "What requirements must I meet?"
Deliver the documentation to the staff who will attend to the procedure and provide the information requested by the tax advisor.
Receive Acknowledgment of procedure update information, review it and sign it.
If you meet the requirements, receive the stamped and folioed Official Form RX as an acknowledgment of receipt, along with the document mentioned in the previous point.
Enter the SAT Portal, 45 natural days after the presentation of the procedure, to verify that the notice was registered.
If the legal entity already appears cancelled, you can generate the fiscal status certificate at the following link: https://www.sat.gob.mx/portal/public/tramites/constancia-de-situacion-fiscal; choose the option Obtain the Certificate. In the "Steps to follow" section, select service and authenticate with Password or e.firma. Once authenticated, select the Generate Certificate button, print it or save it on an electronic device.
If upon making your query the notice is not yet registered, go to the SAT office where you presented the notice, with an appointment, to receive information on the fiscal status of the legal entity.
If you do not meet any of the requirements or conditions, you will receive a Rejection Office for non-compliance with requirements or conditions, which will be sent to you via tax mailbox; if you receive this office, it will be necessary to present your procedure again.

What requirements must I meet?
At the SAT office:

Have an appointment, previously registered at https://citas.sat.gob.mx/

Additionally, present:
2. Official Form RX “Format for notices of liquidation, merger, spin-off and cancellation to the Federal Taxpayer Registry”, which you can obtain at the following link: https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-avisos-rfc-pm
Select Cancel your company's RFC, /click on Liquidation of societies b) Notice of cancellation in the RFC due to total liquidation of assets / click on Official Form RX, fill it out as indicated in the instructions section and, print it in two copies. The form must be signed manually with blue ink by the liquidator in the case of total liquidation of assets or the legal representative in the case of change of residence.
3. Document notarized before a public official stating the liquidation (exhibit certified copy).
4. Certificate that the liquidation is registered in the Public Registry corresponding to the Federal Entity in question in accordance with local legislation (exhibit original), or in its case, document that accredits that said registration is in progress, which can be through a letter issued by the Public Official who notarized the liquidation document or through an insertion in the notarized document itself (exhibit original) except in the case of Partnerships.

128 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

*In the case of Societies or Civil Associations, certificate that the dissolution is registered in the Public Registry corresponding to the Federal Entity in question in accordance with local legislation or, in its case, document that accredits that said registration is in progress, which can be through a letter issued by the Public Official who notarized the dissolution document or through an insertion in the notarized document itself (exhibit original).
5. Societies created under the Federal Law for the Promotion of Microindustry and Artisanal Activity must exhibit the registration before the Public Registry of Commerce of the extraordinary assembly minutes in which the liquidation of the society is agreed upon (exhibit original or certified copy).
6. Valid official identification of the liquidator or, in case the liquidator is a legal entity, of the legal representative who acts on behalf of the liquidator, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to accredit representation, subsection A) Official identification, of this Annex, (exhibit original).
7. General power of attorney for acts of ownership to accredit the personality of the liquidator or, in case the liquidator is a legal entity, who acts as the legal representative of the liquidator (exhibit certified copy).
*For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to accredit representation, subsection C) Instruments to accredit representation, of this Annex.
8. For taxpayers who are cancelled in the RFC and who are obligated subjects for carrying out vulnerable activities in accordance with the LFPIORPI, and its Regulation; they must present the acknowledgment of their request for cancellation in the vulnerable activities registry in original, or the statement under oath that they presented the acknowledgment of request for cancellation in said registry or that they are not obligated subjects in terms of the aforementioned Law.
9. Opinion of compliance with tax obligations in social security matters in a positive sense or Document containing the Legend of “No Compliance Opinion”, at the time of presentation of the procedure.

In the following cases, additionally present:

Civil organizations and authorized trusts to receive deductible donations or that in some fiscal exercise had such authorization.
Acknowledgment of the information presented in the Transparency Portal regarding the transmission of their assets to another authorized donee to receive deductible donations (print or copy).
For change of fiscal residence:
Instead of the notarial document of liquidation, the Notarial Testimony of the assembly minutes in which the change of residence is stated containing the registration data of the same, before the Public Registry of Commerce, accompanied by the certificate of registration in said registry. (exhibit certified copy). Official document issued by competent authority with which they accredit the tax identification number, tax registry or equivalent of the country in which they will reside for fiscal purposes, or that this is in progress (exhibit certified copy, legalized or apostilled by competent authority). Document notarized before a public official stating the designation of the legal representative who meets the requirements of article 174 of the ISR Law (exhibit certified copy).
In the case of foreigners:
Notarial document with which the legal representative has been designated for fiscal purposes, in the case of residents abroad or foreigners residing in Mexico (exhibit certified copy).

What conditions must I meet?

Have presented the final declaration of the liquidation exercise.
Positive opinion of compliance with tax obligations in social security matters, in terms of article 32-D of the CFF of the legal entity to be cancelled, at the time of presentation of the procedure.
Not be subject to the exercise of verification powers, nor have tax credits under its charge.
Not be published in the lists referred to in article 69 of the CFF, with the exception of fraction VI relating to forgiven credits.
Not be published in the lists referred to in the second and fourth paragraphs of article 69-B of the CFF.
Not have carried out operations with taxpayers who have been published in the list referred to in article 69-B, fourth paragraph of the CFF, unless you have accredited to the SAT the materiality of the operations that support the CFDI or that were self-corrected, exhibiting in this case the complementary declaration or declarations that correspond.
That the amount of your income, deductions, the value of acts or activities, withholdings, or the creditable tax, which you declared in your provisional payments, withholdings, definitive or annual declarations, match the amounts indicated in your CFDI, files, documents or databases that the tax authorities have in their possession or to which they have access, regarding the last five fiscal exercises.
Have an active tax mailbox.
That the address to keep the accounting, stated in the said RX form, is locatable.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 129

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service? In person, at the SAT office where you presented the notice, with the folio number found on the Official Form RX.

Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Yes, order of verification to the address where the accounting is kept, to determine its location.

Resolution of the procedure or service

If you meet the requirements and conditions, the fiscal status in the RFC of the legal entity is updated.
In case the fiscal status is not updated, the resolution is sent through the Rejection Office for non-compliance with requirements or conditions via tax mailbox.

Maximum time limit for the SAT to resolve the procedure or service 45 natural days.

Maximum time limit for the SAT to request additional information Not applicable.

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

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

Official Form RX “Format for notices of liquidation, merger, spin-off and cancellation to the Federal Taxpayer Registry”, stamped.
Acknowledgment of procedure update information.
In its case, Rejection Office for non-compliance with requirements or conditions.

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

ATTENTION CHANNELS

Inquiries and doubts

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://chat.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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
Frequently asked questions:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-avisos-rfc-pm

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/portal/public/tramites/quejas-o-denuncias
Red phones located in the SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information
In the case of change of fiscal residence:

In case the official document issued by 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 checking powers with respect to the compliance with the requirements established in this procedure form, so that, in case of determining non-compliance, it proceeds in accordance with the applicable provisions.
The presentation of this notice is without prejudice to the application of the criteria to consider resident for fiscal purposes in Mexico to a person in accordance with articles 9 of the CFF and 4 of the treaties to avoid double taxation that Mexico has in force, which for the latter case could be applicable.

Legal Basis
Articles 9, 11, 27, 37, 69 and 69-B of the CFF; 12, 82, 82 Bis and 174 of the LISR; 29 and 30 of the RCFF; Rules 2.5.2., 2.5.13. and 3.10.1.22. of the RMF.

130 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

83/CFF Notice of cancellation in the RFC due to death.

Procedure
Service

Description of procedure or service	Amount
Updates the fiscal status of an individual, in case of death.	Free

Payment of rights
Cost:

Who can request the procedure or service?
Any family member of the deceased or interested third party.

When is it presented?
Within the month following the death of the taxpayer.

Where can I present it?
At the SAT offices, with an appointment registered at:
On the SAT Portal: https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Go with the documentation mentioned in the section "What requirements must I meet?"
Deliver the documentation to the staff who will attend to the procedure and provide the information requested by the tax advisor.
Receive, at the end of the procedure, stamped and folioed Official Form RX.
- If you meet the requirements, receive ACKNOWLEDGMENT OF UPDATES IN FISCAL STATUS.
- If you do not meet all the requirements, you will be informed of what documentation is missing and you must start your procedure again.

What requirements must I meet?
At the SAT office:

Have an appointment, previously registered at https://citas.sat.gob.mx/

Additionally, present:
2. Official Form RX “Format for notices of liquidation, merger, spin-off and cancellation to the Federal Taxpayer Registry”, which you can obtain at the following link: https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-aviso-al-rfc
Select Cancellation of your RFC, click on Official Form RX fill it out as indicated in the instructions section and print it in two copies. The form must be signed manually with blue ink.
3. Death certificate issued by the Civil Registry (exhibit certified copy).
4. Valid official identification of the family member or interested third party, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to accredit representation, subsection A) Official identification, of this Annex.
5. Acknowledgment of cancellation in the vulnerable activities registry, in the case of taxpayers who are obligated subjects for carrying out vulnerable activities (exhibit original).

What conditions must I meet?
That the deceased individual, at the time of their death, is in any of the following situations:

Will not be obligated to present periodic declarations on their own, only for personal services (salaries, assimilated or professional services).
Will be in suspension of activities, provided that they will not have determined tax credits.
Will be registered without fiscal obligations.
Will tax exclusively in the Regime of Income from Interest or from Dividends.

FOLLOW-UP 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.

Monday, April 7, 2025 OFFICIAL GAZETTE 131

Resolution of the procedure or service
If you meet the requirements, the fiscal status in the RFC of the deceased is 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 Immediate procedure.

Maximum time limit for the SAT to request additional information Not applicable.

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

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

Official Form RX “Format for notices of liquidation, merger, spin-off and cancellation to the Federal Taxpayer Registry”, stamped.
ACKNOWLEDGMENT OF UPDATES IN FISCAL STATUS.

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

ATTENTION CHANNELS

Inquiries and doubts

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://chat.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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
Frequently asked questions:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-aviso-al-rfc

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/portal/public/tramites/quejas-o-denuncias
Red phones located in the SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information
Not applicable.

Legal Basis
Article 27 of the CFF; 29 and 30 of the RCFF; Rule 2.5.13. of the RMF.

84/CFF Notice of cancellation in the RFC due to liquidation of the succession.

Procedure
Service

Description of procedure or service	Amount
Updates the fiscal status of the taxpayer, when a succession ends.	Free

Payment of rights
Cost:

Who can request the procedure or service?
Individual (legal representative of the succession).

When is it presented?
Within the month following, on the day that the liquidation of the succession ends.

Where can I present it?
At the SAT offices, with an appointment registered:
On the SAT Portal: https://citas.sat.gob.mx/

132 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Go to the SAT Offices, with a prior appointment, with the documentation mentioned in the section "What requirements must I meet?"
Deliver the documentation mentioned in the section "What requirements must I meet?" to the tax advisor who will attend to the procedure and provide the information requested of you.
Receive, upon completion of the procedure, if you meet the requirements, the official RX form stamped as a receipt.
Enter the SAT Portal, 45 calendar days after the submission of the procedure, to verify that the notice was registered.
If it already appears in the status "Canceled due to liquidation of the estate," you can generate the tax status certificate at the following link: https://www.sat.gob.mx/portal/public/tramites/constancia-de-situacion-fiscal, choose the option "Obtain the Certificate." In the "Steps to Follow" section, select service and authenticate with Password or e.firma. Once authenticated, select the "Generate Certificate" button; print it or save it to an electronic device.
- In case that when making your inquiry the notice is not yet registered, go to the SAT office where you submitted it, with a prior appointment, to receive information about the tax status of the deceased individual.
- In case that you do not meet any of the requirements or conditions, you will receive an Office of Rejection for non-compliance with requirements or conditions, which will be sent to you via tax mailbox; if you receive this office, it will be necessary to submit your procedure again.

What requirements must I meet?

At the SAT office:

Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Official RX Form Format for notices of liquidation, merger, spin-off and cancellation to the Federal Taxpayer Registry, which you can obtain at the following link:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-aviso-al-rfc Select "Cancellation of your RFC," click on "Official RX Form," fill it out as indicated in the instructions section and print it in two copies. The form must be signed by hand with blue ink by the legal representative of the estate.
Notarial document that proves the liquidation of the estate (exhibit certified copy).
Valid official identification of the executor or legal representative of the estate, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, present Annex (original).
Acknowledgment of cancellation from the vulnerable activities registry, in case of taxpayers who are obligated subjects for carrying out vulnerable activities (exhibit original).

In case of legal representation:

Notarial document that proves the personality of the legal representative of the estate (exhibit certified copy) or power of attorney signed before two witnesses and ratified signatures before tax or public authorities (exhibit original).
Notarial document with which the legal representative has been designated for tax purposes, in case of executors residing abroad or foreigners residing in Mexico (exhibit certified copy)

What conditions must I meet?

Positive compliance opinion of the deceased, at the time of submission of the notice.

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 SAT office where you submitted the notice, with the folio number found on the official RX form.

No.

Resolution of the procedure or service

If you meet the requirements, the tax status of the taxpayer is updated in the RFC and you immediately receive the acknowledgment that proves the registration of your notice.
In case that the tax status is not updated, you receive an Office of Rejection for non-compliance with requirements or conditions submitted in official RX form Individual.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 133

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 45 calendar 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?

Official RX Form "Format for notices of liquidation,
merger, spin-off and cancellation to the Federal Taxpayer Registry", stamped.
Acknowledgment of updates to the tax status.
In its case, Office of Rejection for non-compliance with
requirements or conditions.

Indefinite.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://chat.sat.gob.mx
Personal attention at the SAT offices located in
different cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
Frequently asked questions:
https://www.sat.gob.mx/portal/public/tramites/inscripcio n-y-aviso-al-rfc
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/portal/public/tramites/quejas-odenuncias
Red phones located in the SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information
Not applicable.

Legal Basis
Articles 27 and 37 of the CFF; 29 and 30 of the RCFF; Rule 2.5.13. of the RMF.
85/CFF Notice of start of liquidation or change of fiscal residence.
Procedure
Service
Description of the procedure or service Amount Updates the tax status of a legal entity that dissolves and initiates the liquidation exercise or changes its fiscal residence. Free Payment of rights Cost:
Who can request the procedure or service? When is it submitted?

The liquidator of the legal entity that initiates the
liquidation.
The legal representative of the legal entity that changes
its fiscal residence.
For start of liquidation:
Within the month following the date on which you filed the declaration of the exercise that you finished in advance.
For change of residence:
At the latest within the 15 immediate days prior to that in which the change of fiscal residence occurs or maximum with two months of anticipation.

134 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

Where can I submit it? At the SAT offices, with a prior appointment registered at:
On the SAT Portal: https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Go with the documentation mentioned in the section "What requirements must I meet?"
Deliver the documentation to the tax advisor who will attend to the procedure and receive the Acknowledgment of procedure information of update to the RFC, review it and sign it.
Receive the official RX form stamped and folioed as a receipt, along with the document mentioned in the previous point.
If you meet all the requirements, your procedure is received to be validated by the tax authority.
Enter the SAT Portal, 45 calendar days after the submission of the procedure, to verify that the notice was registered.
If the legal entity already appears in the status "In start of liquidation," you can generate the tax status certificate at the following link: https://www.sat.gob.mx/portal/public/tramites/constancia-de-situacion-fiscal, choose the option "Obtain the Certificate." In the "Steps to Follow" section, select service and authenticate with Password or e.firma. Once authenticated, select the "Generate Certificate" button; print it or save it to an electronic device.
- In case of making your inquiry, if the notice is not yet registered, go to the SAT office where you submitted the notice, with a prior appointment, to receive information about the tax status of the legal entity.
- In case that you do not meet any of the requirements or conditions, you will receive an Office of Rejection for non-compliance with requirements or conditions, which will be sent to you via tax mailbox; if you receive this office, it will be necessary to submit your procedure again.

What requirements must I meet?

At the SAT offices:

Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Official RX Form Format for notices of liquidation, merger, spin-off and cancellation to the Federal Taxpayer Registry, which you can obtain at the following link: https://www.sat.gob.mx/portal/public/tramites/inscripcion-yavisos-rfc-pm
Select "Cancel the RFC of your company," / click on "Liquidation of societies a) Notice of start of liquidation or change of fiscal residence / click on "Official RX Form," fill it out as indicated in the section of instructions and print it in two copies. The form must be signed by hand with blue ink by the liquidator.
Document notarized before a public official, where the dissolution of the society and the designation of the
liquidator or liquidators are recorded (exhibit certified copy).
Certificate that the liquidation is registered in the Public Registry corresponding to the Federative Entity in
question according to local legislation (exhibit original), or in its case, document that proves that such registration is in progress, which can be through a letter issued by the Public Official who notarized the liquidation document or through an insertion in the notarized document itself (exhibit original). *Regarding Civil Societies or Associations, certificate that the dissolution is registered in the Public Registry corresponding to the Federative Entity in question according to local legislation or well, in its case, document that proves that such registration is in progress, which can be through a letter issued by the Public Official who notarized the dissolution document or through an insertion in the notarized document itself (exhibit original).
Valid official identification of the liquidator or in its case of the legal representative who acts on behalf of
the liquidator when it is a legal entity, any of those indicated in Section I. Definitions; point 1.2.
Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of the present Annex (original).
General power of attorney for acts of ownership to prove the personality of the liquidator or in case that the liquidator is
a legal entity of the legal representative who acts on its behalf (exhibit certified copy).
*For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection C) Instruments to prove representation, of the present Annex.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 135

Additional requirements for the change of fiscal residence:

Notarial testimony of the assembly minutes in which the change of residence is recorded, containing the data of
registration thereof, before the Public Registry of Commerce, accompanied by the certificate of registration in said registry (exhibit certified copy).
Official document issued by competent authority with which they prove the tax identification number of the country,
fiscal registry or equivalent of the country in which they will reside for tax purposes, or well, that this is in progress (exhibit certified copy, legalized or apostilled by competent authority).
Designate a legal representative who meets the requirements of article 174 of the ISR Law.
When it comes to legal entities authorized to receive deductible donations or that in some fiscal exercise
had such authorization, the Acknowledgment of the information presented in the Transparency Portal with reason of the transmission of their patrimony to another authorized donee to receive deductible donations (print or copy).

What conditions must I meet?

Having filed the annual declaration for early termination of the exercise.
Positive compliance opinion of the legal entity, at the time of submission of the notice.
Have e.firma of the legal entity and of the liquidator.
Have an active tax mailbox.
That the address to keep the accounting manifested in said RX Form is locatable.

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 SAT office where you submitted the notice, with the folio number found on the official RX form.

Yes, order of verification to the address where it keeps the accounting, to determine its location.

Resolution of the procedure or service

The SAT will validate that the requirements and conditions of the procedure are met. If all are covered successfully, the
tax status in the RFC of the legal entity will be updated.
In case that any requirement or condition is not met, the tax status will not be updated and the resolution will be
sent with the Office of Rejection for non-compliance with requirements or conditions, via tax mailbox.

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

Official RX Form "Format for notices of liquidation,
merger, spin-off and cancellation to the Federal Taxpayer Registry", stamped.
Acknowledgment of procedure information of update.
In case that the procedure is not procedent, Office
of Rejection for non-compliance with requirements or conditions.

Indefinite.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://chat.sat.gob.mx
Personal attention at the SAT offices located in
different cities in the country, as established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
Frequently asked questions:
https://www.sat.gob.mx/portal/public/tramites/inscripcio n-y-avisos-rfc-pm
SAT Complaints and Reports, from anywhere in the
country 55 885 22 222 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/portal/public/tramites/quejas-odenuncias
Red phones located in the SAT offices.
MarcaSAT 55 627 22 728 option 8.

136 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

Additional Information
Regarding change of fiscal residence:

In case that the official document issued by 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 checking powers with respect to the compliance with the requirements
established in this procedure sheet, so that, in case of determining non-compliance, it proceeds in accordance with the applicable provisions.
The submission of this notice is without prejudice to the application of the criteria to consider resident for tax purposes
in Mexico to a person in accordance with articles 9 of the CFF and 4 of the treaties to avoid double taxation that Mexico has in force, which for the latter case could be applicable.

Legal Basis
Articles 9, 11 and 37 of the CFF; 29 and 30 of the RCFF; 12 of the LISR; Rules 2.5.2. and 2.5.13. of the RMF.
86/CFF Notice of cancellation in the RFC due to merger of societies.
Procedure
Service
Description of the procedure or service Amount Notice of cancellation and update of the tax status in the RFC of legal entities, when they carry out a merger. Free Payment of rights Cost:
Who can request the procedure or service? When is it submitted?

The legal representative of the merging society. Within the month following that in which the merger is carried out.
Such deadline will be suspended until such time as the tax authority issues the respective Acknowledgment of compliance with requirements of article 27 of the CFF that establishes the procedure sheet 316/CFF "Prior review to the submission of the notice of cancellation in the RFC due to merger of societies", in the case that the "Acknowledgment of non-compliance with requirements of article 27 of the CFF" is issued, the deadline will be suspended, for a single occasion, for up to ten more days always and provided that the taxpayer carries out the necessary actions to remedy the inconsistencies detected.

Where can I submit it? At the SAT offices, with a prior appointment registered at:
SAT Portal: https://citas.sat.gob.mx/

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Go to the SAT Offices, with a prior appointment with the documentation mentioned in the section "What requirements
must I meet?"
Deliver the documentation mentioned in the section "What requirements must I meet?" to the tax advisor who
will attend to the procedure and provide the information requested of you.
Receive Acknowledgment of procedure information of update or cancellation to the RFC, review it and sign it.
In case that you meet the requirements of the section "What requirements must I meet?" receive the official RX form
stamped and folioed as a receipt, along with the document mentioned in the previous point.
Enter the SAT Portal, 45 calendar days after the submission of the procedure to verify that the
notice was registered.
If the legal entity already appears canceled, you can generate the tax status certificate at the following link:
https://www.sat.gob.mx/portal/public/tramites/constancia-de-situacion-fiscal, choose the option "Obtain the Certificate." In the "Steps to Follow" section, select service and authenticate with Password or e.firma. Once authenticated, select the "Generate Certificate" button; print it or save it to an electronic device.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 137

What requirements must I meet?
At the SAT office:

Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Proof of compliance with the requirements referred to in procedure form 316/CFF "Prior review before filing the notice of cancellation in the RFC due to merger of companies".
Official Form RX "Format for notices of liquidation, merger, spin-off and cancellation to the Federal Taxpayer Registry" original, in two copies and must be signed by the legal representative of the merging company.
Notarial document in which the merger is recorded and instrument to prove the representation of the merging company (original or certified copy), or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary (original).
*For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection C) Instruments to prove representation, of this Annex.
Instrument to prove the representation of the merging company for tax purposes, in the case of residents abroad or foreigners residing in Mexico. (certified copy).
Proof of address of the merging company, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection B) Proof of address, of this Annex (digitization of the original).
Express declaration by the merging company under oath, assuming the ownership of the obligations of the merged company, in accordance with the applicable legal provisions, duly signed by the legal representative of the merging company (original).
Express declaration by the merging company, under oath, duly signed by the legal representative (original), that as of the date of presentation of the application the merged company:
- Has not carried out operations with taxpayers who have been published in the lists referred to in article 69-B, fourth paragraph of the CFF.
- In the event that it has carried out said operations, that it proved to the SAT the materiality of the operations backing the CFDIs or that they were corrected.
Express declaration by the merging company, under oath, that as of the date of presentation of the application the merged company has not been published in the lists referred to in the ninth paragraph of article 69-B Bis of the CFF, duly signed by the legal representative of the merging company (original).
In the event that the merged company is a subject obliged to carry out vulnerable activities in terms of the LFPIORPI, it must present the proof of its application for deregistration from the vulnerable activities registry in original, or the declaration under oath that they presented the proof of deregistration in said registry or that they are not obliged subjects in terms of said Law (original).
In the case of Authorized Donees, the proof of presentation of the Notice referred to in form 16/ISR "Notices for the update of the registry and directory of authorized donees to receive deductible donations", in the case of civil organizations that have such authorization, as well as information on the transmission of the assets of the merged organization, as stated in form 19/ISR "Informational declaration to guarantee the transparency of assets, as well as the use and destination of received donations and activities aimed at influencing legislation".

What conditions must I meet?
Not applicable.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the procedure or service? Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Go to the SAT Portal, to verify that the notice was registered, at:
https://www.sat.gob.mx/portal/public/tramites/inscripcion-y-avisos-rfc-pm

No.
Resolution of the procedure or service

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

138 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

Maximum time limit for the SAT to resolve the procedure or service: 24 hours.
Maximum time limit for the SAT to request additional information: Not applicable.
Maximum time limit to comply with the requested information: Not applicable.

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

Official Form RX "Format for notices of liquidation, merger, spin-off and cancellation to the Federal Taxpayer Registry", stamped.
Proof of procedure information for update or cancellation to the RFC.

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

ATTENTION CHANNELS
Inquiries and doubts

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Complaints and reports

SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and 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/portal/public/tramites/quejas-o-denuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional information
Not applicable.

Legal basis
Articles 11, 14-B, 27, 37, 69 and 69-B of the CFF; 29 and 30 of the RCFF; Rule 2.5.13. of the RMF.
87/CFF Notice of start of commercial bankruptcy proceedings.

Procedure
Service
Description of the procedure or service Amount Submits this notice to update the tax status of legal and natural persons entering commercial bankruptcy. Free Payment of rights Cost:

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

Natural persons.
Legal persons.
Within the month following that in which the demand for request for commercial bankruptcy was accepted.

Where can I present it? On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/mi-portal

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 requests / Request and a form will appear.
Fill out the form as follows:
In the Service Description section, in the Procedure tab select the option RFC UPDATE; in Directed to: SAT; in *Subject: Notice of start of commercial bankruptcy proceedings; in Description: the data of the admission agreement of the demand or request for commercial bankruptcy; Attach the file of the admission agreement of the demand or request for commercial bankruptcy, for this choose the options Attach File / Examine, select the digitized document in PDF format and choose Upload.

Lunes 7 de abril de 2025 DIARIO OFICIAL (Segunda Sección) 139
5. Press the Send button, the Proof of receipt is generated which contains the procedure folio with which you can follow up on your notice, print it or save it.
6. Review your clarification case within a period of 10 days to verify if you were asked for additional information, in which case you will have 10 days to deliver it, if you exceed that period it is necessary to enter your request again.
7. Enter the SAT Portal, within a period of 3 months after the presentation of the procedure, with the folio number, to verify the response to your notice, at: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal according to the following:
In My portal, enter your RFC and enter your password; select the option: Internet Services / Clarifications / Consultation; enter the folio number of the procedure and verify the solution granted to your request; if your request was resolved, you will obtain Proof of response which you can print or save.

What requirements must I meet?
Admission agreement of the demand or request for commercial bankruptcy, presented before the competent authority, digitized in PDF format.

What conditions must I meet?
Have a Password

On the SAT Portal, with the folio number found in the Proof of receipt.
No.

Resolution of the procedure or service

If the documentation is correct, you will receive confirmation of the receipt of your request, through the clarification case.
Otherwise, through the same clarification case, you will be informed of the rejection of the procedure and the reasons will be indicated.

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

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

Proof of receipt.
Proof of response.

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

ATTENTION CHANNELS
Inquiries and doubts

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Complaints and reports

SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and 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/portal/public/tramites/quejas-o-denuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional information
Not applicable.

Legal basis
Articles 27 and 37 of the CFF; 29, 30 of the RCFF; Rule 2.5.13. of the RMF.
................................................................................................................................................................................

140 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

90/CFF Declaration and payment of rights, products and revenues.

Procedure
Service
Description of the procedure or service Amount Makes the payment of rights for the provision of services, use, enjoyment, exploitation and revenue of assets of public domain of the Federation. Free Payment of rights Cost:
variable.

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

Natural persons.
Legal persons.
When you require it.

Where can I present it?

On the SAT Portal (specific SAT procedures):
Enter the following link: www.sat.gob.mx
Via Internet on the Portal of the Dependency, Entity, Body or Organization with the Electronic Payment Scheme.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the procedure or service?
Through Help Sheet:
I. On the SAT Portal, (specific SAT procedures):

Enter the SAT Portal, in the link in the section "Where can I present it?", as appropriate according to the following:
- For natural persons click on Procedures and services / Declarations for individuals / Rights, products and revenues (DPA) / Electronic payment scheme via help sheet.
- For legal persons click on Procedures and services / Declarations for companies / Rights, products and revenues (DPA) / Electronic payment scheme via help sheet.
Enter the section Steps to follow and choose within number 1. The link of Procedures or services
A file in PDF format will appear where you must select the procedure you require to download the format: Help sheet for payment at bank counter.
Fill in the following data in the help sheet:
a) RFC or CURP. b) Paternal surname, maternal surname and name(s). c) Trade name or corporate name. d) The option No applies period will appear marked with X when it does not exist, in the other case, mark with an X the period and indicate the months and the exercise to which they correspond. e) Reference key. Appears pre-filled. f) Chain of the dependency. Appears pre-filled, however, the number of procedures or services requested must be indicated using the last 7 spaces. Example: if you require 1 procedure or service, you must write 1 in the final box and fill with zeros to the left the remaining spaces 00025050000001. g) Amount to be paid for Rights, Products and Revenues (DPA's) is obtained by multiplying the quota corresponding to the procedure or service requested, which you can obtain from the document indicated in number 2, by the number of procedures or services required. h) In the event that the procedure or service causes IVA, the section IVA accidental acts will be enabled for its breakdown. i) If the late payment of the procedure or service causes update and surcharges, the corresponding fields will be enabled for their breakdown. j) Present the help sheet at the bank counter of the authorized credit institution and make the payment. k) Obtain and keep the bank receipt.

II. Via Internet (specific SAT procedures):

Enter the SAT Portal, in the link in the section "Where can I present it?", as appropriate according to the following:
- For natural persons click on Procedures and services / Declarations for individuals / Rights, products and revenues (DPA) / Electronic payment scheme via help sheet.
- For legal persons click on Procedures and services / Declarations for companies / Rights, products and revenues (DPA) / Electronic payment scheme via help sheet.
Enter the section Steps to follow and identify the link of "Authorized credit institutions".

Lunes 7 de abril de 2025 DIARIO OFICIAL (Segunda Sección) 141
3. A file in PDF format will appear where you can choose the bank institution where you will make the payment, you must capture in the Bank Portal the following information:
a) RFC or CURP. b) Name of the taxpayer or joint and several liable person. c) Trade name or corporate name. d) Dependency to which the payment corresponds. e) Payment period, if applicable. f) DPA reference key (numeric characters). g) Chain of the dependency (alphanumeric characters).

The Reference Key and the Chain of the dependency you can obtain from the Help Sheet mentioned in point 3 of number I.
h) Amount to be paid for DPA's.
The Amount to be paid will be obtained as stated in subsection g) of point 3 of number I.
In its case, the amount of surcharges, update, fines and IVA that corresponds will be included in the amount to be paid.

Make the payment of the DPA's via electronic funds transfer or with credit or debit card.
The authorized credit institutions will send the bank receipt of the payment of federal contributions, products and revenues with digital seal generated by them.

III. On the portal of the Dependency, Entity, Body or Organization with the Electronic Payment Scheme (procedures that do not correspond to the SAT):
Enter the Internet page of the dependencies, entities, bodies or organizations, that corresponds according to the procedure or service you wish to carry out, choose the option Procedures and carry out the procedure indicated in numbers I. or II. as appropriate.

IV. You can make payments with Capture Line in the cases that the procedure allows, within the validity period indicated in the capture line itself.

What requirements must I meet?
Obtain Help Sheet or Capture Line.

What conditions must I meet?
Not applicable.

Resolution of the procedure or service
At the end of the payment according to the procedure indicated in the procedure form, you will obtain the bank receipt of payment of federal contributions, products and revenues.

Maximum time limit for the SAT to resolve the procedure or service: Not applicable.
Maximum time limit for the SAT to request additional information: Not applicable.
Maximum time limit to comply with the requested information: Not applicable.

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

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

ATTENTION CHANNELS
Inquiries and doubts

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Complaints and reports

SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and 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/portal/public/tramites/quejas-o-denuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional information
The cost indicated in article 5, fraction II of the LFD, will be updated according to Annex 19 of the RMF.

Legal basis
Articles 3, first paragraph, 5 of the LFD; Rules 2.8.1.11., 2.8.4.1., 2.8.5.1., 2.8.5.2. and 2.8.5.3. of the RMF.
................................................................................................................................................................................

142 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

94/CFF Notice of modifications to the registry of registered public accountants and Societies or Associations of public accountants.

Procedure
Service

Description of the procedure or service	Amount
Communicate any changes to the data in your application for registration in the registry of registered public accountants.	Free
Payment of rights	Cost:

Who can request the procedure or service?

Registered public accountants.
Societies or associations formed by registered public accountants.

When is it presented?

Registered public accountant: within ten days following the day the change occurs.
Societies or Associations: within fifteen days following the date of incorporation of the registered public accountant.

Where can I present it?
On the SAT Portal, through My Portal:
https://www.sat.gob.mx/portal/private/aplicacion/mi-portal

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?"
Enter your RFC, Password in My Portal, and choose "Log in".
Enter the sections Internet Services / Service or requests / Request, and the form "Notice Service" will appear.
Complete the form as follows:
- In the section "Description of the Service", in the "Procedure" tab, select 94/CFF NOTICE ACT OF DATA;
- Directed to: SAT;
- Subject: Notice of modifications to the registry of registered public accountants and Societies or Associations of public accountants;
- Description: indicate the reason for the modification you wish to make;
- Choose "Attach File": press "select file", choose the digitized document in PDF format, select "Open" and choose the options "Upload" and "Send"; the receipt acknowledgment is generated which contains the procedure folio with which you can follow up on your notice, print it or save it.
Enter the SAT Portal, within the 45-day period following the presentation of the procedure, to verify the response to your notice, at the following link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal according to the following:
- In My Portal, enter your RFC, Password and choose "Log in".
- Enter the sections Internet Services / Service or requests / Consultation and a form will appear.
- Enter the procedure folio number and verify the solution granted to your request; if you do not have a response, go to the SAT Offices, with prior appointment, to receive additional information about the status of your procedure.

What requirements must I meet?
Digitized files in PDF format and compressed in .ZIP format, containing:

Declaration by free writing, in which you indicate: name, denomination or corporate name of the legal entity, as applicable; the tax domicile manifested in your RFC key or that of the legal entity, as applicable; the authority to which it is addressed and the purpose of the promotion; the email address to receive notifications; indicate the facts or circumstances regarding which the promotion concerns; and your signature or that of the legal representative.
Documents that support and confirm the data you update or modify, among others:
- Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of domicile and Instruments to prove representation, subsection A) Official identification, of this Annex.
- In case of being a legal representative:
  1. Notarial power to prove the personality of the legal representative or power of attorney signed before two witnesses and ratified signatures before the tax authorities or public notary.
  2. Instrument to prove that the legal representative has been designated for tax purposes, in the case of residents abroad or foreigners residing in Mexico.
- For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of domicile and Instruments to prove representation, subsection C) Instruments to prove representation, of this Annex.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 143

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? Enter the SAT Portal, with the folio number found in the Receipt Acknowledgment, at:
https://www.sat.gob.mx/portal/private/aplicacion/mi-portal as indicated in the section "What do I have to do to carry out the procedure or service?"

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

Resolution of the procedure or service
If you meet the requirements and conditions, the registry of public accountants is updated; if you do not comply, it will not be updated.

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
45 days.	Not applicable.	Not applicable.

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

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

ATTENTION CHANNELS

Inquiries and doubts

MarcaSAT Monday to Friday from 09:00 to 18:00 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: https://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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Complaints and reports

SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and 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/portal/public/tramites/quejas-o-denuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional information
Not applicable.

Legal basis
Articles 52, penultimate paragraph of the CFF; 52, last paragraph, 54 penultimate paragraph of the RCFF and rule 2.10.10. RMF.

95/CFF Notice to present audit report for alienation of shares, letter of presentation and audit.

Procedure
Service

Description of the procedure or service	Amount
Present this notice to exhibit the audit report for alienation of shares, letter of presentation and audit.	Free
Payment of rights	Cost:

Who can request the procedure or service?

Natural persons.
Legal entities.
Legal entities that alienate shares issued by legal entities that meet the requirements established in rule 3.21.2.1., fraction II to trusts that meet the requirements established in the aforementioned rule.

When is it presented?

The notice to present the audit report by the tenth day of the calendar month immediately following the date of the alienation.
The letter and the audit report within the forty-five days immediately following the day on which the shares are alienated.

144 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

Where can I present it?
In a booklet, before the competent authority, regarding the taxpayer who presents it:

Before the ACPPFGC of the AGGC, through the Official Parts Office of the AGGC, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City. Monday to Friday in a schedule of 8:00 to 14:30 hrs., regarding taxpayers that are under its competence.
Regarding taxpayers that are under the competence of the AGAFF, before the Closest Decentralized Administration of Fiscal Audit to their tax domicile.
Before the ACPPH of the AGH, through the Official Parts Office of the AGH, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City. Monday to Friday from 8:00 to 14:30 hrs., regarding taxpayers that are under its competence.

Regarding alienations of shares issued by legal entities that meet the requirements established in rule 3.21.2.1., fraction II to trusts that meet the requirements established in the aforementioned rule, in a booklet, as follows:

Before the ACPPFGC of the AGGC or before the ACPPH of the AGH, through the Official Parts Office of the AGGC or of the AGH, respectively, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Municipality, C.P. 06300, Mexico City. Monday to Friday in a schedule 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? In person:

Go before the competent authority, from those indicated in the section "Where can I present it?", as applicable, with the documents indicated in the section "What requirements must I meet?"
Deliver the corresponding documentation to the tax authority that will attend your procedure.
Receive and keep a copy of your notice to present audit report for alienation of shares stamped, as a receipt acknowledgment.

What requirements must I meet?

Notice to present audit report for alienation of shares.
Letter of presentation.
Booklet.
- To download the notice to present audit report for alienation of shares and the letter of presentation, enter the following link:
  https://www.sat.gob.mx/portal/public/tramites/dictamen-fiscal Click on the "Notices" button.
  Select the section "Notice of the audit report for alienation of shares".
  Click on format 39 and format 40 to download the forms, fill them out and print them in 2 copies; the notice must be signed by the public accountant and by the alienator or their legal representative; the letter of presentation must be signed by the public accountant who audited and by the taxpayer or their legal representative.
- The booklet must contain the opinion of the public accountant who performed the audit and the calculation that demonstrates the operations carried out for the quotation or for the sale of the shares.
- Regarding the audit referred to in article 24, fraction VII, of the ISR Law, the calculation of the verified acquisition cost adjusted of shares at the date of acquisition; the determination of the book value of the alienated shares; the organizational chart of the group containing the percentage of participation in the social capital of the partners or shareholders, as well as the direct and indirect shareholding of the societies that make up the group before and after the restructuring; the specification of the business segments and trade of the issuing society and the acquiring society; and the certification that the societies that make up the group consolidate their financial statements.
- Regarding the audit referred to in rule 3.21.2.2., fraction IV, last paragraph, the procedure to determine the gain or loss in the alienation of shares in accordance with what is established in the cited fraction.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 145

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? 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
The authority will verify that the notice is presented on time, that the data is correct, that all requirements are met, it will also verify the audit and the documentation provided in the booklet, and if so, the obligation will be considered fulfilled.

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? Receipt acknowledgment.

What is the validity of the procedure or service? 1 year.

ATTENTION CHANNELS

Inquiries and doubts

MarcaSAT Monday to Friday from 09:00 to 18:00 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: https://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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Complaints and reports

SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and 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/portal/public/tramites/quejas-o-denuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional information
The notice, the audit report, your letter of presentation and the rest of the information and documentation presented before the competent authority referred to in fractions I, II and III of rule 2.10.1., cannot be sent via postal service. In this case, such documents will be considered not presented.

Legal basis
Articles 52, first paragraph of the CFF; 215 of the RLISR; Rules 2.10.1. and 3.21.2.2. of the RMF.

96/CFF Report on the presentation of the 2024 audit report of financial statements for tax purposes issued by a registered public accountant of large taxpayers.

Procedure
Service

Description of the procedure or service	Amount
Present the report containing the audit report of financial statements for tax purposes issued by a registered public accountant of large taxpayers.	Free
Payment of rights	Cost:

Who can request the procedure or service?
Legal entities obligated to audit their financial statements.

When is it presented?
By May 15 of the year immediately following, the termination of the exercise in question.

Where can I present it?
On the SAT Portal, at the following link:
https://www.sat.gob.mx/portal/public/tramites/dictamen-fiscal

146 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

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 following link: https://www.sat.gob.mx/portal/public/tramites/dictamen-fiscal
Click on the "SIPRED Executable" button.
In the section "Steps to follow" click on SIPRED to download the executable.
Choose the option "User Guides; SIPRED Installation Manual" and follow the steps mentioned in the manual prior to the installation of the System for Presentation of Audit Report of Financial Statements for Tax Purposes (SIPRED), once adding the SAT website as a trusted site, restart your computer for the changes to take effect.
Choose the option "Start Download" and download the application; Install the application according to the assistant's indications; capture the information of your financial statement audit in the Microsoft Excel application, using the installed plugin named SAT / SIPRED, according to the SIPRED User Manual, which you can obtain at the link mentioned in numeral 1, choose the option "User Guides / SIPRED User Manual".
Once the files are generated, enter the link in the section "Where can I present it?"
Choose "Send and consult", in "Steps to follow" click on "SIPRED External Monitor" enter your RFC and Password or your e.firma, accept the privacy notice and select "Send"; Attach the required documentation and obtain your receipt acknowledgment.

What requirements must I meet?
File with SB2X extension:

Report on the review of the taxpayer's tax situation.
Audit report.
Fiscal diagnosis questionnaires.
Declaration under oath, of the registered public accountant who prepared the audit report and of the taxpayer or your legal representative, under the terms established by the SAT through general rules.

Under what conditions must I comply?
Have e.firma, the taxpayer and the registered public accountant.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service?

MarcaSAT Monday to Friday from 09:00 to 18:00 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: https://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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

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 receipt of the audit report via Internet is correct, an acceptance acknowledgment and folio number that accredits your procedure will be sent to the taxpayer and the registered public accountant via email. Likewise, you can consult it on the SAT Portal.
https://aplicaciones.sat.gob.mx/SIPRED/MonitorExterno/Home.aspx
Select "Start", enter your e.firma, and select "Send".

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? Acceptance or rejection acknowledgment.

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

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 147

ATTENTION CHANNELS

Inquiries and doubts

MarcaSAT Monday to Friday from 09:00 to 18:00 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: https://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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Complaints and reports

SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and 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/portal/public/tramites/quejas-o-denuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional information
All information will be processed according to the instructions available for your consultation on the SAT Portal: https://www.sat.gob.mx/portal/public/tramites/dictamen-fiscal in the sections SIPRED Executable and in Send and consult.

Legal basis
Articles 17-D, 32-A, second paragraph and 52, fraction IV of the CFF; 57, 58, 59 and 60 of the RCFF; Rules 2.10.6. and 2.10.7. of the RMF.

97/CFF Report on financial statements of taxpayers who have manifested their option to audit, as well as those who are obligated to do so.

Procedure
Service

Description of the procedure or service	Amount
Present the information of the audit report of financial statements.	Free
Payment of rights	Cost:

Who can request the procedure or service?
Optional, according to the first paragraph of article 32-A of the CFF.

Natural persons with business activity.
Legal entities.
Obligated in accordance with the second paragraph of article 32-A of the CFF.
Legal entities.

When is it presented?
By May 15 of the year immediately following the termination of the exercise in question.

Where can I present it?
On the SAT Portal, through the SIPRED that you can download at the following link:
https://aplicaciones.sat.gob.mx/SIPREDP/SIPREDCliente/Setup.exe

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: https://www.sat.gob.mx/portal/public/tramites/dictamen-fiscal, in the option SIPRED Executable to download the executable for filling out your fiscal audit SIPRED (System for Presentation of the Audit Report).
In the section "Steps to follow" select SIPRED and START DOWNLOAD; choose the option "Run" or "Save"; once the installation is finished press "Close".
Open Microsoft Office Excel, in the main menu of Excel a new option will appear: SAT; select SIPRED; New and in the "Authentication" section enter the data of your e.firma and press the "Confirm" button; select "Save as" and indicate the name and path of your audit (it is recommended to use the taxpayer's RFC), select the year of the Exercise to which the audit corresponds and the Type of fiscal audit you are presenting, next, select "Create".

148 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

Capture the requested information: name, trade name or corporate name of the company to be audited; registered public accountant performing the tax audit; in their case, legal representative of the company; accounting firm to which the registered public accountant belongs; general data of the company; annexes; questionnaire; notes to the financial statements; declaration, opinion and report of the registered public accountant; and additional information.
Once the capture of the information is completed, select Validate to verify that it is complete; if so, sign the audit with your e.firma, as well as the registered public accountant with their e.firma.
Select Send, the system will process the request and display a Document Acknowledgment screen for validation, which confirms that the .SB2X file will be validated by the SAT; as a result, it may be accepted or rejected, so the said acknowledgment does not cover the fulfillment of the tax obligation.
Once the system validates the acceptance, an Acceptance Acknowledgment is generated; in case it does not meet any requirement, a Rejection Acknowledgment is generated for you.
In case of rejection, once the cause of rejection is resolved, you can perform the procedure again.
Follow up on your procedure according to what is indicated in the section "How can I follow up on the procedure or service?" or from Microsoft Office Excel, SAT option, in External system monitoring operation:

Select the Status and Acknowledgments option.
Authenticate with your e.firma data.
Select Taxpayer or CPI.
Capture the folio, exercise, type of document, RFC and name of the Legal Representative and press Consult.

What requirements must I meet?
File with .SB2X extension, corresponding to the audit generated with the SIPRED (Audit Presentation System) signed by the registered public accountant and the taxpayer.

What conditions must I meet?
Have e.firma, the taxpayer and the registered public accountant.

PROCEDURE OR SERVICE FOLLOW-UP AND RESOLUTION

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?

In the SAT Portal, with the folio of your receipt acknowledgment, at:
https://aplicaciones.sat.gob.mx/SIPRED/MonitorExterno/Home.aspx

With e.firma access, select your *.cer and *.key files from your e.firma, capture your Private Key Password and choose Send.

Select Documents 2010 and later, capture the information: taxpayer or CPI, document folio, Exercise, Document Type, Legal Representative RFC, Legal Representative Name and working papers, then press Consult.

No.

Resolution of the procedure or service
The authority will validate your information and issue the Acceptance Acknowledgment via email.

Maximum time for the SAT to resolve the procedure or service Immediate procedure. Does not apply.

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

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

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

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

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 149

ATTENTION CHANNELS

Inquiries and doubts

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Complaints and reports

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

Additional information

The submission of the information must be made no later than the last day established in article 32-A, fifth paragraph of the CFF.
The information will be processed according to Annex 16 of the RMF, as well as the instructions published for consultation on the SAT Portal or in the DOF.

Legal Basis
Articles 32-A and 52 of the CFF; 57, 58, 59 and 60 of the RCFF; Rules 2.10.6. and 2.10.7. of the RMF.

98/CFF Report of active partners and compliance with the continuing education or academic update norm.

Procedure
Service
Description of the procedure or service Amount Inform about the active partners and compliance with the continuing education or academic update norm. Free Payment of rights Cost:

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

Federations of public accountants colleges.
Public accountants colleges that are not federated.
Public accountants associations that are not federated.

Every year, within the first three months.

Where can I present it? On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/contadores-publicos

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 Update information option and subsequently Update the information of your partners regarding the continuing education norm and active partner.
Go to Steps to follow, enter the Colleges Module, register the e.firma files of the college or association and choose Send or select Password and register your RFC, Password, the captcha and choose Send.
Capture the RFC of the Legal Representative, press Enter and select the corresponding option:
- Upload of active partner.
- Upload of continuing education norm.
Download the .CSV file in Excel and capture your information.
Attach the file from the previous point by selecting Examine.
Obtain your receipt acknowledgment of the request to update the continuing education norm or active partner; you will receive a response notification via email.
Follow up on your procedure according to what is indicated in the section "How can I follow up on the procedure or service?"

150 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

What requirements must I meet?
Provide as indicated in the section "What do I have to do to carry out the procedure or service" the following information:

The active partners, to whom you issued the respective certificate.
Compliance with the continuing education or academic update norm of your partners, who are in turn registered public accountants with the AGAFF.

What conditions must I meet?
Have e.firma

PROCEDURE OR SERVICE FOLLOW-UP AND RESOLUTION

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?

In the SAT Portal, with your registration number in the following link:
https://www.consulta.sat.gob.mx/cprsinternet/cprProcBusN.ASP

In Search of registered public accountants who complied with the NEC; a form will be displayed; perform the Search of registered public accountants who complied with NEC and/or active partner; capture the registration number of the registered public accountant, name of the registered public accountant, exercise or select the ALL option and choose Search.

No.

Resolution of the procedure or service
The authority will validate your information and notify you of the response via email.

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

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

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

What document do I obtain at the end of the procedure or service?
Receipt acknowledgment of the request to update the continuing education norm or active partner.

What is the validity of the procedure or service?
1 year.

ATTENTION CHANNELS

Inquiries and doubts

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Complaints and reports

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

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 151

Additional information

The SAT will publish on the SAT Portal, a list with the name and registration of public accountants registered with the AGAFF, that were sent by the federations of public accountants colleges or by the colleges or associations of public accountants that are not federated, the above, in order for the public accountants to validate their inclusion.
If you are registered in the register of public accountants and do not appear in the list on the aforementioned portal but you have in your possession the certificates of active partner, of compliance with the continuing education norm or of academic update, carry out the corresponding clarifications initially before the issuing group or by presenting a free written document before any Disaggregated Administration of Fiscal Audit, or well, in the AGAFF, within fifteen days following the conclusion of the period indicated in the first paragraph of rule 2.10.5., once this term has passed without proving to have the certificate of active partner and of compliance with the continuing education norm or of academic update, it will be considered as not fulfilled.
Do not use merged cells in the Excel file.

Legal Basis
Article 37 of the CFF; 53 of the RCFF; Rule 2.10.5. of the RMF.

99/CFF Report of certification of Registered Public Accountants, with valid certification.

Procedure
Service
Description of the procedure or service Amount Inform that the certification is valid. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented?
Professional associations of public accountants that have the recognition of suitability granted by the General Directorate of Professions of the Ministry of Public Education, in the professional certification modality.

Within the month following the date on which the registered public accountants obtained said refresher or recertification.

Where can I present it? On the SAT Portal:
https://www.sat.gob.mx/portal/public/tramites/contadores-publicos

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 Update information option and subsequently Update the information of registered public accountants with the SAT regarding professional certification.
Go to Steps to follow, enter the Colleges Module, register the e.firma files of the college or association and choose Send or select Password and register your RFC, Password, the captcha and choose Send.
Capture the RFC and select Enter and choose Certification Upload.
Download the .csv file in Excel and capture your information, such as: the certifying body, certification number and its validity; attach the file by selecting Examine; obtain your receipt acknowledgment of the professional certification request.
You will receive a response notification via email.

What requirements must I meet?
Provide as indicated in the section "What do I have to do to carry out the procedure or service" the information related to the registered public accountants who obtained their refresher or recertification:

Registration number of the registered public accountant
Key in the RFC of the registered public accountant
Key in the RFC of the college
Certificate number
Start and end date of validity
Certification method

152 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

What conditions must I meet?
Have e.firma.

PROCEDURE OR SERVICE FOLLOW-UP AND RESOLUTION

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?

In the SAT Portal, with your registration number in the following link:
https://www.consulta.sat.gob.mx/cprsinternet/cprProcBusCert.ASP

Perform the Search of registered public accountants who complied with the professional certification.
Capture the registration number of the registered public accountant, name of the registered public accountant, validity - to or select the All option.
Select in Search.

No.

Resolution of the procedure or service
The authority will value your information and issue a response notification via email.

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

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

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

What document do I obtain at the end of the procedure or service?
Receipt acknowledgment of the request to update professional certification.

What is the validity of the procedure or service?
The validity granted in each certification.

ATTENTION CHANNELS

Inquiries and doubts

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

Complaints and reports

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

Additional information

The SAT will publish on its Portal a list with the name and registration number of the public accountants authorized by the AGAFF, that according to the rule were sent by the certifying bodies, the above, in order for the public accountants to validate their inclusion.
If you are registered in the register of public accountants and do not appear in the list on the aforementioned portal but you are certified as of the date provided in the first paragraph of rule 2.10.3., carry out the corresponding clarifications initially before the certifying group or by presenting a free written document before any Disaggregated Administration of Fiscal Audit, or well, in the AGAFF.

Legal Basis
Articles 37 and 52, fraction I, subsection a), second paragraph of the CFF; Rule 2.10.3. of the RMF.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 153

100/CFF Request for registration of Public Accountant via Internet.

Procedure
Service
Description of the procedure or service Amount Registration in the register of registered public accountants. Free Payment of rights Cost:

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

Natural persons of Mexican nationality, with a professional license as a public accountant or equivalent registered with the Ministry of Public Education, and who are members of a professional college recognized by the Ministry of Public Education itself.
Foreign natural persons with the right to audit in accordance with international treaties of which Mexico is a party.

When you require it.

Where can I present it? On the SAT Portal:
https://www.consulta.sat.gob.mx/Adafcprs/cprListaVerifica.asp

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?"
Verify that you have the requirements indicated in the electronic form Checklist for Public Accountant Registration Procedure, if so select Accept.
In the Public Accountants Registration section select Enter.
Enter your e.firma files, followed by Accept.
Capture and attach the information indicated in the section "What requirements must I meet?"
Obtain your receipt acknowledgment of the registration request; you will receive the response notification via email.

What requirements must I meet?
Validate or provide the following information:

Declare under oath that you have not participated in tax crimes, by selecting I accept the declaration.
In the Public Accountant Information Validation section, Verify that your identification data are correct.
In the Data to be captured by the Public Accountant section, select, among others: your profession, educational institution that issues your degree, date of issuance of the degree, professional license number, your email address.
In the Data to be captured by the CPC (Certified Public Accountant) section Indicate, among others: certifying body, certification number, start and end of validity, firm, RFC key of the firm.
Indicate the key in the RFC of the College to which you belong and select the Search icon, you can continue with the registration process by selecting Continue.
Professional license as a public accountant or equivalent issued by the Ministry of Public Education, the front and back on one sheet.
Recent certificate (not older than two months), issued by a professional college or association of public accountants with recognition before the Ministry of Public Education or before a state educational authority that accredits its status as an active member, as well as its seniority with that status, with a minimum of three years at the time of presenting the request.
Certificate of certification referred to in article 52, fraction I, subsection a), second paragraph of the CFF, issued by the colleges or associations of public accountants that have valid recognition of suitability for professional certification evaluation schemes.
Prove that you have a minimum experience of three years in the participation in the preparation of tax audits, through a written document or documents signed by a registered public accountant, in which "under oath" it is indicated the time that the public accountant applicant for registration has of experience in the preparation of tax audits; the sum of the time of the documents cannot be less than three years; the document must be signed by a public accountant, who has a valid registration granted by the AGAFF, that said registration is not suspended or cancelled and that they have audited at least in the last four fiscal exercises.

154 (Second Section) FEDERAL GAZETTE Monday, April 7, 2025

What conditions must I meet?

Be registered in the RFC, under the regimes indicated below:
- Wage earners obligated to file an annual return in accordance with Chapter I of Title IV of the Income Tax Law;
- Other income from salaries or income assimilated to salaries in accordance with Chapter I of Title IV of the Income Tax Law; and
- Professional services for the purposes of the Regime for Individuals with Business and Professional Activities.
Be registered in the RFC with the status of located at their tax domicile and not have submitted the notice of suspension of activities referred to in Article 29, fraction V, of the Regulations of the Federal Code of Fiscal Procedures.
Have an e.firma.
Have a positive tax compliance opinion.

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 at:
https://www.consulta.sat.gob.mx/cprsinternet/cprProcBusC.ASP

Select Search for registered public accountants.
Perform the Search for registered public accountants.
Enter the range of the public accountant's registration number, name of the registered public accountant, municipality or borough.
Select Decentralized Administration of Fiscal Audit and the Federal Entity.
Press Search.

No.

Resolution of the procedure or service
The authority will validate your information and notify you of the response via email.

What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
Certificate of registration via email. Indefinite.

CHANNELS OF ATTENTION

Inquiries and doubts
Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 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 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/portal/public/tramites/quejas-o-denuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information

Once registration is granted, communicate any changes in the data contained in your application to the Tax Authority through a clarification case presented on the SAT Portal.
In case your application is rejected, once you meet the requirements, perform the procedure again.
Attach documentation in JPG format at low resolution, or that the generated file does not exceed 500 kb, which accredits the captured information.

Legal Basis
Articles 52 of the CFF; 52 of the RCFF; Rule 2.10.10. of the RMF.

Monday, April 7, 2025 FEDERAL GAZETTE (Second Section) 155

101/CFF Application for registration of Societies or Associations of Public Accountants via Internet.

Procedure
Service
Description of the procedure or service Amount Register societies or associations of public accountants. Free Payment of rights Cost:

Who can request the procedure or service? When is it presented?
Societies or associations formed by public accounting firms registered with the SAT to issue tax audits.
Within the month following the date on which any of its members obtains authorization to formulate audits for tax purposes.

Where can I present it? On the SAT Portal:
https://www.consulta.sat.gob.mx/Adafcprs/despGRLLoginFEA.asp

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?
In the Registration of Firms section, press Enter.
Enter your e.firma files and choose Accept.
Capture and attach the information indicated in the section What requirements must I meet?
Obtain your receipt of the registration application; you will receive the response notification via email.

What requirements must I meet?
Validate or provide the following information:

Declare that there is at least one registered public accountant by selecting I accept the conditions for registration.
Select or capture the Firm Identification Data and Legal Representative Identification Data, press the Continue button.
Register at least one registered public accountant of the firm and press Add CPRS so that the system searches and validates the information of the registered public accountant.
Select the position of the registered public accountant, if applicable, select firm branches.
If the information is complete, select Continue.

What conditions must I meet?

The civil society or association and its legal representative must be registered in the RFC, as well as be in said registry with the status of located at their tax domicile and not have submitted the notice of suspension of activities established in Article 29, fraction V of the RCFF.
The civil society or association and its legal representative must have an e.firma.
Prove that they are up to date in the fulfillment of their tax obligations.
When civil societies or associations request the corresponding registration for the first time, the application must be presented within the month following the date on which any of its members obtains authorization to formulate audits for tax purposes.

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 at:
https://www.consulta.sat.gob.mx/cprsinternet/cprProcBusD.ASP

Select Search for registered firms.
Perform the Search for registered firms.
Enter the registration range of the firm, name of the firm, municipality or borough.
Select Decentralized Administration of Fiscal Audit and the Federal Entity.
Press Search.

No.

156 (Second Section) FEDERAL GAZETTE Monday, April 7, 2025

Resolution of the procedure or service
The authority will validate your information and notify you of the response via email.

What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
Receipt of application for firm registration. Indefinite.

CHANNELS OF ATTENTION

Inquiries and doubts
Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://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/portal/public/directorio The following days and hours: Monday to Thursday from 09:00 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 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/portal/public/tramites/quejas-o-denuncias
Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information
For the registration of the firm, you must have public accountants authorized by the SAT.

Legal Basis
Articles 52 of the CFF; 54 of the RCFF; Rule 2.10.10. of the RMF.

102/CFF Inquiries on transfer pricing.

Procedure
Service
Description of the procedure or service Amount Submit inquiries on transfer pricing, also known as Advance Pricing Agreements, APA in English.
Free
Payment of rights
Cost: variable

Who can present the procedure or service? When is it presented?

Individuals.
Legal entities.
When you require it.

Where can I present it?

Before the ACFPT of the AGGC, through the Official Parts Office of the AGGC, located at Avenida Hidalgo No. 77, Module III, Ground Floor, Guerrero Colony, C.P. 06300, Cuauhtémoc Borough, Mexico City, in an attention schedule from Monday to Friday from 08:00 to 14:30 hrs., in accordance with their subjects of competence.
Before the ACAJNH of the AGH, through the Official Parts Office of the AGH, located at Av. Hidalgo No. 77, Module III, Ground Floor, Guerrero Colony, C.P. 06300, Cuauhtémoc Borough, Mexico City, with an attention schedule from Monday to Friday from 08:00 to 14:30 hrs., in accordance with the subjects of their competence.

Monday, April 7, 2025 FEDERAL GAZETTE (Second Section) 157

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 Parts Office corresponding to you, 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 writing, as a receipt.
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 that in which its notification took effect. In case that in that period you do not comply with what was required by the authority, your application will be considered not presented.
In accordance with Article 37, third paragraph of the CFF when the tax authority requires you to fulfill the omitted requirements or provide the necessary elements to resolve the procedure, the time limit to resolve the inquiry will begin to run from when the requirement or requirements have been fulfilled.
Once the requirement or requirements have been fulfilled, the authority will issue the corresponding resolution, which will be notified to you by any 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, at the SAT office where you carried out your procedure.

What requirements must I meet?
Free writing addressed to the ACFPT of the AGGC or to the ACAJNH of the AGH, as applicable, which meets the requirements established in Article 18-A of the CFF, through which the elements related to the inquiry you wish to present 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 key in the RFC, country of residence and domicile of all related parties resident in Mexico or abroad that have direct or indirect participation in the social capital of the taxpayer, including the legal entity of which they are immediately subsidiaries, defined in terms of financial information standards, as well as the ultimate controlling entity of the group to which the applicant belongs.
Name, corporate name or denomination, key in the RFC and domicile 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 recognition or superficial exploration activities as well as exploration or extraction of hydrocarbons are carried out that are relevant with respect to the determination of the methodology object of the inquiry in question.
Name, corporate name or denomination, tax identification number, domicile and country of residence of related parties resident abroad, that have a contractual or business relationship with the taxpayer.
Name, corporate name or denomination, tax identification number or key in the RFC, domicile and country of residence of all related parties resident in Mexico or abroad that may result involved as a result of the response to the inquiry application in question.
Start and end date of the fiscal years of the persons resident abroad related to the taxpayer indicated above.
Currency in which the main operations between the taxpayer and its related parties resident in Mexico or abroad were or are agreed.
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 perspectives.
- 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 celebrated between the taxpayer, its related parties in Mexico and abroad, and independent third parties, as well as the organizational structure where the shareholding of the companies that make up the said group is shown.

158 (Second Section) FEDERAL GAZETTE Monday, April 7, 2025

Consolidated financial statements corresponding to the declared fiscal 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 at the international level, 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 at the global level used 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 in accounting; 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 that reflects 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.).

Name and country of residence of the companies that are part of the group to which the applicant belongs, that obtain income, or make expenses 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 expenses with independent third parties.
With respect to 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, the assets employed and the risks assumed by the applicant, inherent to its own business activity.
- Register of bearer shares of the taxpayer, indicated in Article 128 of the LGSM.
- Financial position and results statements of the taxpayer for at least three immediate previous fiscal years to that in which the inquiry in question is presented, including a list of the costs and expenses incurred by the taxpayer, and by related parties resident in Mexico or abroad, that have a contractual or business relationship with the same, as well as declaration of having filed the normal and complementary annual returns of the ISR of the taxpayer, corresponding to the exercise in which the resolution in question is requested, and of the three immediate previous exercises.
- In the case of taxpayers who audit their financial statements for tax purposes, instead of presenting the financial position and results statements referred to in the previous point, you must declare the date of presentation of the corresponding audit for the exercise in which the resolution in question is requested, and for the three immediate previous exercises and attach the corresponding receipts.
- Contracts, agreements or conventions celebrated between the taxpayer and the companies related to it, resident in Mexico or abroad, that are the object of the inquiry 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 of 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 said 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, where it is specified if it has been, or is intended to be subject to the implementation of any type of restructuring that implies the migration of functions, assets or risks, and that this has led or leads to the implementation of changes in its operational structure and/or its business line.
- List of its main competitors.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 159

With respect to transactions or operations for which the taxpayer requests a particular ruling, the following information must be provided 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 to determine the price or amount of consideration for 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 Income Tax Law (ISR).
Financial and tax information, actual and projected, corresponding to the fiscal years for which the ruling is requested, in which the result of applying the method or methods proposed to determine the price or amount of consideration for 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, if any, made to eliminate differences, in accordance with the third paragraph of Article 179 of the Income Tax Law (ISR).
The step-by-step detail of the calculation of the profitability level indicator(s) of both the analyzed party and each of the companies used as comparables 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 related persons with the taxpayer, resident abroad, are subject to the exercise of verification powers in matters of transfer pricing, by a tax authority, and, if applicable, describe the stage in which the corresponding review is. Likewise, it must be reported whether said persons resident abroad are settling any tax controversy regarding transfer pricing before the authorities or courts, and, if applicable, the stage in which such controversy is. 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 Federal Code of Civil Procedures (CFF) or that a final judgment has been issued 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 Federal Fiscal Code (LFD), in force in the fiscal year 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 Income Tax Law (ISR), corresponding to the fiscal year in which the ruling in question is requested, and the three immediate preceding fiscal years.

The other documentation and information that is necessary, in specific cases, to issue the ruling 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 signatures before the tax authorities or 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 Instruments to prove representation, subsection C) Instruments to prove representation, of this Annex.
Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex.

160 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

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? At the SAT office where you carried out your procedure, with the acknowledgment of receipt of your written request.

Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service? Yes, when the tax authorities detect 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, contractually or in business; 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 the tax authorities require analyzing the method or methods proposed by taxpayers to determine the price or amount of 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 may carry out a functional analysis at the taxpayer's fiscal domicile 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 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 procedure or service

In case you meet all the requirements, you will obtain the resolution letter.
The notification of the resolution will be made in one of the forms established in Article 134 of the CFF.

Maximum time limit for SAT to resolve the procedure or service 8 months.

Maximum time limit for SAT to request additional information Not applicable.

Maximum time limit to comply with requested information 10 days. When the tax authority requires you to fulfill 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 fulfilled.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 161

What document do I obtain at the end 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 fiscal year in which they are requested, in the immediate preceding fiscal year, and up to three fiscal years 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

Consultations and doubts

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://chat.sat.gob.mx

Complaints and reports

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/portal/public/tramites/quejas-o-denuncias
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/portal/public/tramites/tratados-y-precios
Taxpayers may jointly analyze with the ACFPT or the ACAJNH, 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 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 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 Income Tax Law (ISR).
It will not be considered that the tax authority exercises verification powers when it carries out a functional analysis at the taxpayer's fiscal domicile.
The cost for the study and processing is in accordance with Article 53-G of the LFD, in relation to Annex 19, both in force in the fiscal year in which the consultation in question is presented.
Once the resolution is issued to the taxpayer, the cost for the review is in accordance with Article 53-H of the LFD, in relation to Annex 19, both in force in the fiscal year in which the review is requested.
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 before the State Judiciaries and the Judiciary of Mexico City.

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

162 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

103/CFF Request for authorization to pay debts in installments or deferred.

Procedure
Service

Description of the procedure or service
Requests authorization to pay contributions and/or revenues in a deferred manner, up to 12 months, or in installments up to 36 months.

Amount
Free

Payment of rights
Cost:

Who can request the procedure or service?
Individuals and legal entities.

When is it presented?

Regarding self-assessed debts or in fiscal self-correction, within the 10 days following the day you present the declaration.
Regarding debts already controlled by the tax authority, when you require it.

Where can I present it?

On the SAT Portal:
Enter in the following link: www.sat.gob.mx
At SAT Collection Offices located in the domiciles indicated in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Friday from 8:00 to 14:30 hrs., at the Collection Office.
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:

Enter the SAT portal, in the link in the section "Where can I present it?" click on Procedures and services / More procedures and services / Compliance tools / Present your clarification, orientation, service or request / Present requests or notices / Steps to follow / 1. Enter the Service.
Register in My portal, your RFC, Password, and choose Start session.
Enter the sections Internet Services / Service or requests / Request, and a form will appear.
Fill out the form as follows:
In the section Description of the Procedure in Process select the option PAGO A PLAZOS 66 Y 66-A CFF; in Directed to: ADR; in *Subject: "Installment payment requested" or "Deferred payment requested". Description: briefly indicate 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 "Choose file" 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 Upload; select Send, the receipt acknowledgment is generated containing the procedure folio number and your receipt acknowledgment with which you can follow up on your request, print it or save it.
Review your request periodically, as within the 15-day period you may be requested missing information or informed of the issuance of the resolution to your request.

In person:

Go to the corresponding SAT Collection office to your domicile or to the federal entity with the documentation mentioned in the section "What requirements must I comply with?"
Deliver the requested documentation to the staff who will attend your procedure.
Receive the written request stamped as acknowledgment of receipt.

If you do not comply with any of the points indicated in the section "What requirements must I comply with?", within the 15-day period following the receipt of your request, the authority will issue the missing information requirement, which you must deliver within the 5-day period following the day the notification of said requirement takes effect.

If you do not do so within said period or provide it incompletely, your installment payment authorization request will not be authorized, and it will be necessary to present a new request.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 163

What requirements must I comply with?

Free written request signed in two copies, in which you indicate:
a) Name, denomination, or corporate name of the company if you are a legal entity. b) Fiscal domicile declared in the RFC. c) Key in the RFC. d) Indicate the authority to which you address yourself. e) The purpose of the promotion. f) Email address. g) Proof of representation of individuals or legal entities. Additionally, you must declare and/or attach the following:
h) If it is a debt already controlled by the tax authority, indicate the number of the determining resolution; if it is self-assessed or in fiscal self-correction, you must indicate the operation number of the respective declaration, its presentation date, and, if applicable, the authority exercising verification powers. i) 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. j) If applicable, the amount of the debt to be paid in installments, either in installments or deferred, specifying the contribution and/or revenue, the accrued accessories, and the period to which they correspond. Regarding self-assessed debts or in self-correction, when in the declaration you have declared amounts paid previously or applications such as subsidies, credits, compensations, you must break down the amount due for tax, updated part, surcharges, and, if applicable, correction fine. k) Attach the proof of the initial payment made, which must not be less than 20% of the updated debt as of the date of the request. l) Regarding self-assessed debts or in self-correction, the proof of the initial payment will correspond to that made through the FCF (capture line) generated by the declarations and payments system at the time of presenting the declaration. m) Regarding debts already controlled by the tax authority, the proof of the initial payment will correspond to the FCF (capture line) provided to you by the authority; for which, prior to entering the installment payment request letter, you must request said FCF (capture line) to make the payment, to the collection office corresponding to your domicile or through My portal, in accordance with what is indicated in rule 2.11.2., fractions I and III. n) The modality you have chosen for the installment payment, in installments or deferred:
* In installment payment, you must indicate the term in which you will cover the tax debt, without exceeding 36 months.
* For deferred payment, you must indicate the date on which you will cover the tax debt, without exceeding 12 months, from the date of the request.
Official identification, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex.
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 signatures before tax authorities, notary, or public notary (original and simple copy for comparison).
Instrument to prove that the legal representative has been designated for tax purposes, in case of residents abroad or foreigners resident in Mexico (certified copy and simple copy for comparison).
*For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection C) Instruments to prove representation, of this Annex.

What conditions must I comply with?
Have a Password, in case the procedure is presented through My portal.

164 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025

On the SAT Portal:

Enter the SAT Portal, click on Procedures and services / More procedures and services / Compliance tools / Submit your clarification, orientation, service or request / Consult your request or notice / Steps to follow / 1. Enter the Service, register in My portal, your RFC, Password and choose Start session, select the option Internet Services / Service or requests / Consult, enter your Folio Number provided and choose Search.
✎ In case of no response, go to the ADR Offices to receive additional information about the status of the procedure.

In person:

At the Collection office where you submitted your request, with the submission receipt.
At the corresponding federal entity.

No.
Resolution of the procedure or service

Once your request has been entered, the authority will review that you meet the established requirements.
The authority will validate the initial payment receipt included in your request, verifying that the amount corresponds to at least 20% of the debt updated to the date of the request.
Within the 15 days following the entry of your request, the authority may do the following:
✎ It will send you by tax mailbox or personally the requirement for missing information or documentation in your request.
✎ If applicable, as part of the requirement indicated in the previous point, you may be included the FCF for the payment of the difference to complete at least 20% of the updated debt. ✎ You must comply with the requirement for missing information or documentation in your request or payment of the difference to complete at least 20% of the updated debt to the date of payment of said difference, within the 5 days following the date on which the notification or delivery takes effect.
Take into account that, according to what is stated in article 65 of the RCFF, while your request is resolved, you must make 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 purpose that you make punctual payment of each installment monthly and successively.
In case that you do not comply with any of the requirements or they have been fulfilled out of time, the request will be unauthorized.
The resolution of authorization or non-authorization will be sent to your tax mailbox, within the deadlines established in the section "Maximum deadline for the SAT to resolve the procedure or service".
The tax authority may notify you via tax mailbox and when the notification cannot be carried out through said medium, the authority will carry it out through any of the means indicated in article 134 of the CFF.
If your request was authorized, you can liquidate in advance the debt that you are paying in installments, requesting from the tax authority the FCF (capture line), either, on the SAT Portal in the route described in the section "What do I have to do to perform the procedure or service?", or in person, at the offices described in the section "Where can I present it?", through free writing, with the requirements specified in numbers 1 subsections a) to g), 3 and 4, of the section "What requirements must I meet?", manifesting and/or attaching additionally the following:
✎ Number of office in which the installment payment was authorized.
✎ Indicate the medium through which the FCF with capture line will be sent to you, for the corresponding payment.
✎ Legible copy of the payment receipt of the last covered installment.

Monday, April 7, 2025 OFFICIAL GAZETTE (Second Section) 165

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

15 days after the date of entry of your request, in case that no missing information or initial payment difference has been required, or
15 days after the fulfillment or expiration of the deadline of the requirement for missing information and/or initial payment difference.
15 days after the date on which their request was entered.
5 days after the date on which the notification of the requirement for missing information and/or initial payment difference 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 acknowledgment.
Resolution of authorization or non-authorization.
Varies according to the number of authorized installments.

ATTENTION CHANNELS
Consultations and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 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: https://chat.sat.gob.mx
Virtual Office. You will be able to access this attention channel by scheduling your appointment at the following link: https://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/portal/public/directorio
The following days and hours: Monday to Thursday from 09:00 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/portal/public/tramites/quejas-o-denuncias
Red phones located in the SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information

Pay your fiscal 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.
Cannot be paid in installments:
✎ The contributions withheld, transferred or collected.
✎ Those that must be paid in the current calendar year.
✎ Those that must be paid in the six months prior to the presentation of the request.
✎ Contributions and benefits caused by the importation and exportation of goods or services.
Regardless of the number of installment indicated by the FCF, the payments you make during the validity of the authorization, will be applied to the oldest pending installment to cover, 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 in a late manner.

Legal Basis
Articles 18, 19, 66, first paragraph, 66-A and 134 of the CFF; 65 of the RCFF; Rules 2.2.7., 2.11.1., 2.11.2. and 2.11.6. of the RMF.
................................................................................................................................................................................

166 (Second Section) OFFICIAL GAZETTE Monday, April 7, 2025 105/CFF Request for generation of the e.firma Certificate for individuals.
Procedure
Service
Description of the procedure or service Amount Allows you to obtain your digital e.firma certificate for the first time. Free Payment of rights Cost:
Who can request the procedure or service? When is it presented?

Individuals.
In their case, the legal representative of the individual.
When you need to obtain your e.firma for the first time or it is necessary to update the e.firma file, derived from any previous modification in the RFC to the data you have provided for your personal identification.
Where can I present it? At any SAT office that provides the e.firma service for individuals, prior registered appointment on the SAT Portal: https://citas.sat.gob.mx/ INFORMATION TO PERFORM THE PROCEDURE OR SERVICE What do I have to do to perform the procedure or service?
1. Schedule your appointment, for the e.firma service for individuals.
What requirements must I meet?
At the SAT office:
1. Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
2. Removable USB memory unit preferably new.
3. You can generate the requirement file (.req) and file (.key), through the Certifica program, available on the SAT portal, consult the Guide for generation of files (CERTIFICA), at www.sat.gob.mx click on Procedures and services / e.firma, individuals / Additional Material / Related Documents
4. If you are foreign, valid migratory document issued by the INM (original).
5. Valid official identification, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation,
subsection A) Official identification, of this Annex (original).
6. Proof of address, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation,
subsection B) Proof of address, of this Annex (original), the valid voter credential issued by the National Electoral Institute will be accepted as proof of address, provided that the address is visible and located within national territory. In case that the registered fiscal address does not coincide with the proof of address that you present at the time of performing the procedure, the update of your address will be carried out according to the proof that you exhibit. Individual taxpayers can only designate a legal representative to perform the procedure for generating the e.firma Certificate in the following situations presenting additionally the following requirements for each case:
Minors:
The individual who exercises parental authority or guardianship of a minor, must present:
Birth certificate of the minor, issued by the Civil Registry or obtained on the Portal www.gob.mx/actas (Unique Format), Personal Identity Card, issued by the Ministry of the Interior through the National Population Registry or judicial resolution or, in its case, original of the document issued by public notary in which parental authority or guardianship is recorded (original or certified copy).
Individuals with legally declared judicial incapacity:
Final judicial resolution, in which the incapacity of the taxpayer is declared, and includes the designation of the tutor (original).
Taxpayers in succession opening.
Document in which the appointment and acceptance of the position of executor granted through judicial resolution or in notarial document, according to the legislation of the matter (original).

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