Third Resolution of Modifications to the General Fiscal Resolution for 2025 and Annexes 1-A, 3, 11, 14 and 15 — SHCP — MX

DOF: 13/05/2025

THIRD Resolution of Modifications to the General Fiscal Resolution for 2025 and Annexes 1-A, 3, 11, 14 and 15

At the margin, a seal with the National Coat of Arms, which says: United Mexican States.- Treasury.- Ministry of Finance and Public Credit.-

Tax Administration Service.

THIRD RESOLUTION OF MODIFICATIONS TO THE GENERAL FISCAL RESOLUTION FOR 2025 AND ANNEXES 1-A, 3, 11, 14

and 15

The

Tax

Administration

Service,

based on

articles

and

of the

Organic Law

of the

Federal Public Administration;

33,

fraction I,

subparagraph g)

of the

Federal Tax Code;

14,

fraction III

of the

Tax Administration Service Law and

of the

Internal Regulations

of the

Tax Administration Service,

resolves:

FIRST.

The Glossary, fraction II, numeral 55, as well as rules 1.8., second paragraph;

2.2.2., third

paragraph;

2.4.5.;

2.5.10., first

paragraph, fraction III;

2.5.16., first

paragraph;

2.7.7.2.7.;

2.14.3., seventh

paragraph;

3.3.1.8., first

paragraph, fraction IV,

subparagraph b)

and second

paragraph;

3.3.1.10., fractions

XI, first

paragraph and XII;

3.3.1.11., second

paragraph, fraction III;

3.3.1.17., first

paragraph, fraction IV,

subparagraph b)

and second

paragraph;

3.3.1.19., fractions

IX, first

paragraph and X;

3.3.1.20., second

paragraph, fraction III;

3.3.1.24., fourth

paragraph;

4.6.3., second

paragraph, fraction IV;

5.2.23., first

paragraph, fractions

IX and X;

9.5., first

paragraph;

9.18., second

paragraph;

9.23.;

11.1.1., fraction I;

11.9.4., second

paragraph;

11.11.8

and 11.14.8., the Glossary is added, fraction III, numeral 15, as well as rules

2.11.7.;

9.18., third

paragraph passing the current third to be fourth

paragraph;

9.28., third

paragraph;

9.30.;

9.31.;

11.11.14.;

11.13.5.;

11.14.14.

and Chapter 11.15., which comprises rules

11.15.1.

11.15.4.

and rule 2.4.9. and the Transitory Twenty-Third of the General Fiscal Resolution for 2025 are repealed, to remain as follows:

" Glossary

...

II.

ACRONYMS:

to 54.

...

55.

RFA.

Resolution of administrative facilities for taxpayers in the sectors indicated in the same for 2025.

56.

to 68.

...

III.

DEFINITIONS:

...

15.

Guidelines to apply the Mexico Plan.

Agreement by which the Guidelines are issued to apply the Decree by which fiscal incentives are granted to support the national strategy called " Mexico Plan ", to promote new investments, which incentivize dual training programs and boost innovation, published in the DOF on March 21, 2025.

...

Requirements of procedures

1.8.

...

When in the SAT Portal, in the procedure requirements section corresponding or on the Internet page of the Ministry, requirements different from those established in the present Resolution for the performance of any procedure are established in favor of taxpayers, the provisions established in said section for the corresponding procedure may apply in substitution of what is stated in the cited Resolution.

...

Probative value of portable e.signature

2.2.2.

...

The registration, restoration and cancellation of the portable e.signature service must be carried out through the Password and electronic signature of the holder, in accordance with procedure form 190/CFF " Portable e.signature Services ", contained in Annex 1-A.

...

CFF

17-D,

17-H,

17-J,

RMF

2.2.1.

Key in the RFC in public deeds of the legal representative

2.4.5.

For the purposes of article 27, sections A, fraction V and B, fraction IX of the CFF and 28 of its Regulations, the obligation to indicate the key in the RFC in the instrument of constitution and other assembly minutes of legal entities issued by a public notary shall be deemed fulfilled when, regarding the legal representative, such notaries do the following:

When the taxpayer in the instrument of constitution or representation issued by a public notary or other assembly minutes of legal entities designates one or more legal representatives, only the key in the RFC of the one who requests the e.signature of the legal entity or, in their case, of one of those who exercises powers of representation of the legal entity in procedures before the tax authority shall be indicated in the corresponding public deed.

In cases where none of the legal representatives indicated in rule 2.4.14. is expressly indicated in the instrument of constitution issued by a public notary or other assembly minutes of legal entities, such notaries shall indicate the one corresponding according to the organizational structure of the legal entity in accordance with the legislation under which it was constituted.

II.

Public notaries who have protocolized the instrument of constitution of a legal entity may not indicate the key in the RFC of the legal representative when it comes to other assembly minutes that record, unless in that minute a new legal representative is designated and this is the one who requests the e.signature, or exercises powers of representation of the legal entity in procedures before the tax authority.

In the event that the legal representative does not provide their key in the RFC, the tax identification card or the tax status certificate issued by the SAT, the obligation referred to in the first paragraph of the present rule shall be deemed fulfilled, provided that the public notary so indicates in the instrument of constitution or representation corresponding.

CFF

27,

RCFF

28,

RMF

2.4.14.

Protocolization of minutes where partners or shareholders of legal entities appear

2.4.9.

Repealed.

Option for legal entities to present notice of suspension of activities

2.5.10.

...

and II.

...

III.

That the name or trade name and the key in the RFC of the legal entity are not found in the publication made by the SAT on its Portal, in accordance with what is established in article 69, penultimate and last paragraphs of the CFF, with the exception of fraction VI, of the penultimate paragraph of said article, relative to forgiven credits.

IV.

and V.

...

CFF

17-H,

17-H

Bis,

27,

69,

69-B,

RCFF

29,

30,

RMF

2.1.36.

Request for suspension or reduction of obligations

2.5.16.

For the purposes of articles 27, section B, fraction II of the CFF, 29, fractions V and VII and 30, fractions IV, subparagraph a) and V, subparagraph a) of its Regulations, individual taxpayers who have active tax obligations related to the RIF, from income from business and professional activities or from income from leasing and in general from granting the temporary use or enjoyment of real estate, who no longer carry out said activities, may request the suspension or reduction of obligations retroactively for up to the last five years prior to the request, by presenting a clarification case in the SAT Portal, through My portal, selecting " SUSPENSION OR REDUCTION ACT ", declaring under oath the date on which they ceased to carry out said activities and that from that date they have not issued CFDIs, have not presented periodic declarations related to said activities and have not been reported by third parties.

...

CFF

27,

RCFF

29,

CFDI that covers the transport of definitive export goods carried out by own means

2.7.7.2.7.

For the purposes of article 29, penultimate paragraph of the CFF, owners, possessors or holders of goods and/or merchandise to carry out their definitive export may credit the transport of the same within national territory, considering the following:

In the event that such subjects transport their goods and/or merchandise with their own means, to a warehouse or distribution center located abroad, they may credit such transfer through the printed representation, on paper or in digital format, of the transfer type CFDI issued by themselves, to which they must incorporate the Carta Porte complement.

II.

In the event that a change of mode or means of transport is carried out for the border crossing and this does not belong to the owner of the goods and/or merchandise, the contracted carrier must issue an income type CFDI with Carta Porte complement registering the data of the new mode or means of transport, relating the transfer type CFDI referred to in the previous fraction.

Otherwise, if the mode or means of transport that changes for the border crossing belongs to the owner of the goods and/or merchandise, only a transfer type CFDI with Carta Porte complement must be issued, relating the initial CFDI.

For the purposes of the present rule, the fiscal folio of the CFDI with Carta Porte complement that will be transmitted for the customs dispatch of the merchandise referred to in rules 2.4.12. and 3.1.33. of the RGCE, will be that which covers the transfer of the goods and/or merchandise at the border crossing.

CFF

29,

RMF

2.7.7.1.2. ,

RGCE

2.4.12.,

3.1.33.

Release of seized goods within the administrative execution procedure when payment authorization in installments is requested

2.11.7.

For the purposes of articles 66-A, fraction III, first paragraph, in relation to 151-Bis, 152 and 156-Bis of the CFF, taxpayers to whom the tax authority has seized goods, as well as deposits or insurance, through the administrative execution procedure prior to the authorization of payment in installments, may request their release provided they guarantee the tax interest, in accordance with procedure form 134/CFF " Request for the offering, expansion, substitution of tax interest guarantee and request for appraisal (in case of offering of goods) or appraisal carried out by authorized persons ", contained in Annex 1-A.

Once the tax interest guarantee is constituted to the satisfaction of the authority, the seized goods will be released.

CFF

66-A,

151-Bis,

152,

156-Bis

Reduction of fines and application of surcharge rate for extension

2.14.3.

...

The benefits referred to in article 70-A of the CFF will not apply to requests presented by taxpayers to whom the tax authority has determined differences for tax credits exceeding the percentages established in fraction II of said article, except when such credits had been challenged.

In this case, for the authorization of fiscal benefits to proceed, the taxpayer must guarantee the challenged tax credit in a sufficient manner and such guarantee must remain valid and updated, from the date of its issuance and during the substantiation of the defense means.

By requesting this benefit, it will be understood that the taxpayer manifests their willingness not to take advantage of any provision that contradicts the present rule.

Likewise, it will not be considered that there are differences exceeding the percentages established in article 70-A, fraction II of the CFF, when the tax authority has determined differences for tax credits exceeding the percentages established in said fraction, regarding the last three fiscal years, if the taxpayer corrected them to the full satisfaction of the authority.

...

CFF

18,

19,

70-A,

75,

LIF

8o.,

RCFF

74,

RMF

2.11.1.

Requirements to request authorization to issue electronic wallets used in the acquisition of fuel for maritime, air and land vehicles

3.3.1.8.

...

to III.

...

IV.

...

Procedure form 5/ISR " Request for technical opinion on compliance with technological requirements to request authorization to issue electronic wallets ", contained in Annex 1-A .

...

to VIII.

...

In the event that the applicant does not comply with any of the requirements indicated in fraction IV, subparagraphs a) and b) of the present rule, the ACSMC of the AGCTI will require the applicant, so that within a period of ten days they remedy the detected non-compliance, in accordance with procedure form 107/ISR " Report to remedy the detected non-compliance during the verification of compliance with technological requirements of the applicant and authorized issuer of electronic wallets ", contained in Annex 1-A .

Once said period has elapsed, the ACSMC of the AGCTI will issue a final technical opinion letter of the verification.

The final technical opinion letter of the verification in a favorable sense will have a validity of three months subsequent to the date of its notification, a period in which the applicant must present their request for authorization to issue electronic wallets, in accordance with what is stated in procedure form 6/ISR " Request for authorization to issue electronic wallets ", contained in Annex 1-A .

...

LISR

27,

RMF

3.3.1.6.,

3.3.1.9.,

3.3.1.36.

Obligations of the authorized issuer of electronic wallets used in the acquisition of fuel for maritime, air and land vehicles

3.3.1.10.

...

to X.

...

XI.

Communicate to the ACSMC of the AGCTI the technological changes that are intended to be carried out after obtaining the authorization in accordance with procedure form 119/ISR " Notice of control of technological changes for authorized issuer of electronic wallets ", contained in Annex 1-A.

...

XII.

When the authorized issuer issues a new wallet with technology different from the authorized ones, it will be submitted to a technical opinion on compliance with technological requirements in terms of procedure form 5/ISR " Request for technical opinion on compliance with technological requirements to request authorization to issue electronic wallets ", contained in Annex 1-A.

LISR

27,

CFF

28,

29,

29-A,

30,

32-I,

RMF

2.7.1.8.,

3.3.1.7.,

3.3.1.8.

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

3.3.1.11.

...

and II.

...

III.

When as a result of the verification the ACSMC of the AGCTI detects that the authorized issuer of electronic wallets for fuel has ceased to comply with any of the requirements and obligations in matters of systems, operations, safeguarding and information security established in fiscal provisions, the requirement letter to remedy detected non-compliance will be notified to them, granting a period of ten business days counted from the business day following that on which the notification of said letter takes effect, to present a report through which they can remedy said non-compliance, prove that they were resolved or manifest what is convenient for their rights in accordance with procedure form 107/ISR " Report to remedy the detected non-compliance during the verification of compliance with technological requirements of the applicant and authorized issuer of electronic wallets ", contained in Annex 1-A.

IV.

...

LISR

27,

RMF

3.3.1.9.

Requirements to request authorization to issue electronic wallets for grocery vouchers

3.3.1.17.

...

to III.

...

IV.

...

Procedure form 5/ISR " Request for technical opinion on compliance with technological requirements to request authorization to issue electronic wallets ", contained in Annex 1-A .

...

to VII.

...

In the event that the applicant does not comply with any of the requirements mentioned in fraction IV, subparagraphs a) and b) of the present rule, the ACSMC of the AGCTI will require the applicant, so that within a period of ten days, they remedy the detected non-compliance, in accordance with procedure form 107/ISR " Report to remedy the detected non-compliance during the verification of compliance with technological requirements of the applicant and authorized issuer of electronic wallets ", contained in Annex 1-A.

If the requirement is not met in time and form, an unfavorable technical opinion will be issued and, if met, the technical opinion will be favorable.

The letter containing said opinion will have a validity of three months subsequent to the date of its notification, a period in which the applicant must present their request for authorization to issue electronic wallets, in accordance with what is stated in procedure form 6/ISR " Request for authorization to issue electronic wallets ", contained in Annex 1-A.

...

LISR

27,

RMF

3.3.1.16.,

3.3.1.18.,

3.3.1.37.

Obligations of the authorized issuer of electronic wallets for grocery vouchers

3.3.1.19.

...

to VIII.

...

IX.

Communicate to the ACSMC of the AGCTI, the technological changes that are intended to be carried out after obtaining the authorization to issue electronic wallets for grocery vouchers in accordance with procedure form 119/ISR " Notice of control of technological changes for authorized issuer of electronic wallets ", contained in Annex 1-A.

...

When the issuer issues a new wallet with technology different from the authorized ones, it will be submitted to a technical opinion on compliance with technological requirements in terms of procedure form 5/ISR " Request for technical opinion on compliance with technological requirements to request authorization to issue electronic wallets ", contained in Annex 1-A.

LISR

27,

CFF

29,

29-A,

30,

32-I,

RMF

2.7.1.8.,

3.3.1.17.

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

3.3.1.20.

...

and II.

...

III.

When as a result of the verification, the ACSMC of the AGCTI detects that the authorized issuer of electronic wallets for grocery vouchers has ceased to comply with any of the requirements and obligations in matters of systems, operations, safeguarding and information security established in fiscal provisions, the requirement letter to remedy detected non-compliance will be notified to them, granting a period of ten business days counted from the business day following that on which the notification of said letter takes effect, to present a report through which they can remedy said non-compliance, prove that they were resolved or manifest what is convenient for their rights in accordance with procedure form 107/ISR " Report to remedy the detected non-compliance during the verification of compliance with technological requirements of the applicant and authorized issuer of electronic wallets ", contained in Annex 1- A.

IV.

...

LISR 27, RMF 3.3.1.18.

Option for deduction of expenses and non-deductible investments for taxpayers in the regime of agricultural, livestock, forestry and fishing activities

3.3.1.24.

...

Taxpayers who start activities and those who have already exercised the option referred to in the present rule, must present a clarification case in the SAT Portal, through My portal, selecting " NOTICE DEDUCT AGAPES WITHOUT PROPORTION " and from the month in which they exercise said option, they will consider in the determination of the provisional payment, the total income of the period from the start of the fiscal year and until the last day of the month to which the payment corresponds, accumulating to said income the amount of exempt income referred to in the first paragraph of this rule.

LISR 28, 74, 77, RMF 2.4.

Concession title for VAT refund to foreigners, conditions and modalities of the service

4.6.3.

...

I. to III.

...

IV.

That the goods are acquired by means of electronic payment or, in their case, cash payment, without in the latter case exceeding $3,000.00 (three thousand pesos 00/100 M.N.).

...

LIVA 31, CFF 22

Cancellation from the Alcohol Beverage Taxpayer Registry in the RFC

5.2.23.

...

I. to VIII.

...

IX.

Do not provide to the tax authority through the SAT Portal, the information requested through the Electronic Format of Marbetes and Seals (FEMYP), regarding the use of the total of physical marbetes, seals or electronic marbetes, that have lost their validity in terms of rule 5.2.24.

Not be registered and active in the importer registry in the event that they import alcohol and beverages

alcoholic beverages and at least one of the economic activities established in the section "Under what conditions must I comply?", subsections cc) to oo) of form 23/IEPS "Application for registration in the Registry of Taxpayers of Alcoholic Beverages in the RFC", contained in Annex 1-A.

XI. and XII.

...

LIEPS 19, CFF 27, 69, 69-B, RCFF 29, 30, RMF 2.1.36., 5.2.24., 5.3.1.

Refund of creditable IEPS by sale or importation of diesel or biodiesel and its mixtures for taxpayers dedicated exclusively to agricultural and forestry activities

9.5.

For the purposes of Article 16, Section A, Fraction III of the LIF, taxpayers who have the right to request the refund of the IEPS that was passed on to them in the sale or paid in the importation of diesel or biodiesel and its mixtures, and which is determined in accordance with Article 16, Section A, Fraction II of the aforementioned law, may do so through the FED, on the SAT Portal, attaching to the same the import entry or the corresponding fiscal receipt for the acquisition showing the acquisition or importation price of the diesel or biodiesel and its mixtures, which must meet the requirements of Articles 29 and 29-A of the CFF, indicating in the corresponding fiscal receipt for the acquisition or importation of biodiesel or its mixtures, the quantity of each of the fuels contained in the case of the mixtures and, if applicable, the number of the import entry with which the importation of said fuel was carried out; CURP of the legal representative; annual tax return of the immediately preceding year; as well as the certificate of the e.signature or the portable e.signature.

...

LISR 27, LIEPS 2o.-A, LIF 16, CFF 22, 29, 29-A, 42

Applicable fiscal year and verification of total income

9.18.

...

The verification that the income limit established in the aforementioned transitional provision is not exceeded will be carried out as follows: in the first place, the total income of the normal, complementary, or fiscal correction return of the relevant year will be observed, provided that they had been presented before January 1, 2025. In the event that the normal, complementary, or fiscal correction return had not been presented, the total amount of CFDIs issued in that year will be considered, or, failing that, any other information that the authority possesses regarding the fiscal year in question, in accordance with Article 63, first and last paragraphs of the CFF. Finally, the last normal or complementary return presented before January 1, 2025, may be taken into account, even if it does not correspond to the fiscal year in question.

Regardless of the foregoing, if in the exercise of audit powers, the authority determines that the taxpayer exceeds the limit of 35 million pesos in total income in the relevant year, the incentive referred to in this section will not be applied; likewise, in the event that in said exercise of powers, the authority determines that the taxpayer's total income in the relevant year is up to 35 million pesos, the fiscal incentive may be applied.

...

LIF Transitory Thirty-Fourth, CFF 63, LISR Title III, Federal Budget and Fiscal Responsibility Law 4

Deadline for taxpayers subject to audit powers to apply the fiscal incentive

9.23.

For the purposes of the Transitory Thirty-Fourth, first, second, Fraction I, subsection b), and last paragraphs of the LIF, taxpayers who are subject to the exercise of audit powers, with respect to fiscal years and periods corresponding to the fiscal year 2023 or earlier, and opt to apply the fiscal incentive referred to in said fraction, may do so during the audit procedure or before the resolution referred to in Articles 50, first paragraph, or 53-B, Fraction IV, of the CFF is notified, even if it is issued in compliance with a resolution of revocation appeal or federal contentious administrative judgment, provided that the detected irregularities are remedied and the fiscal self-correction is carried out no later than December 31, 2025.

With regard to the foregoing, the taxpayer who wishes to correct their fiscal situation and apply the referenced fiscal incentive must inform the tax authority that is carrying out the audit powers.

LIF Transitory Thirty-Fourth, CFF 50, 53-B

Facility for installment payments

9.28.

...

The tax authority may dispense with the obligation to guarantee the fiscal interest for taxpayers who adhere to this payment facility.

LIF Transitory Thirty-Fourth

Taxpayers subject to audit powers by the Federative Entities, eligible to apply the fiscal incentive

9.30.

For the purposes of the Transitory Thirty-Fourth, second paragraph, Fraction I, subsection b) of the LIF, taxpayers who are subject to the exercise of audit powers by a federative entity, in terms of an Administrative Collaboration Agreement on Federal Tax Matters, may apply the fiscal incentive referred to in said fraction.

LIF Transitory Thirty-Fourth

Application of the fiscal incentive granted by the LIF regarding contributions or compensatory fees under SAT competence, in foreign trade matters

9.31.

For the purposes of the Transitory Thirty-Fourth, second paragraph, Fraction I, subsections a) and b) of the LIF, with respect to contributions or compensatory fees under SAT competence in foreign trade matters, the following shall apply:

Those interested in applying the fiscal incentive in terms of the Transitory Thirty-Fourth, second paragraph, Fraction I, subsection a) of the LIF, must carry out the following procedure:

Request the FCF (capture line) by free writing, which must be presented before the closest Disaggregated Administration of Foreign Trade Audit to their tax domicile, indicating the following:

Declare under oath that they meet the requirements and conditions indicated in the Transitory Thirty-Fourth of the LIF.

Indicate the contribution, compensatory fee, date of accrual, accrual scenario, amount of the contribution or compensatory fee, and, if applicable, the number of the entry.

Indicate the description of the merchandise, tariff fraction, quantity, unit of measurement, commercial value in national currency, date of issuance, and number of the CFDI or equivalent document, as well as the non-tariff regulations and restrictions to which the merchandise is or was subject, other than compensatory fees.

The amount of the fiscal incentive requested to be applied.

The authority will verify compliance with the requirements and conditions established in the Transitory Thirty-Fourth of the LIF and will issue the response within a period not exceeding thirty calendar days, counted from the day following that in which the application was presented, in any of the following senses:

Requesting additional information, for which the applicant will be granted a period of ten calendar days, counted from the day following that in which the corresponding notification takes effect, to comply with the requirement; once the requirement is attended, the authority must issue a response within a period not exceeding ten calendar days counted from the day following that in which it was attended.

In the event that the requirement is not attended within the stated period, the authority will consider the taxpayer's application withdrawn.

Authorizing the application of the incentive and sending the FCF (capture line).

Informing the reason why the fiscal incentive is not applicable.

If applicable, once the FCF (capture line) is obtained, the payment must be made before authorized credit institutions through the payment methods offered by the institution in question, in accordance with the validity indicated therein.

Authorized credit institutions will deliver the bank payment receipt with a digital seal generated by them, which allows authenticating the payment made, which will be the proof of payment of the contribution or compensatory fee.

After payment of the capture line, within a period not exceeding ten calendar days, the corresponding entry must be processed, in which the contributions and, if applicable, compensatory fees related to the foreign trade operation in question will be determined, indicating key 13 "Payment already made" of Appendix 13 of Annex 22 of the RGCE for 2025 for those contributions corresponding to the FCF (capture line), as well as for the surcharges corresponding.

Likewise, in the observations field of the entry, the number of the official referred to in subsection b), numeral 2 of this fraction, as well as the operation number of the capture line, must be indicated; and the response issued by the authority and the bank payment receipt with digital seal must be attached to the entry.

In the event that the Electronic Customs System yields an error in the validation of the entry, the interested party must go to the customs office to request justification of the entry, presenting the response issued by the authority, the paid FCF (capture line), and the bank payment receipt with digital seal, in order to prove the justification.

In the justification agreement, the customs office will include the legend "Application of the fiscal incentive of the Transitory Thirty-Fourth LIF 2025", as well as the number of the official of the authority's response referred to in subsection b), numeral 2 of this fraction.

Once the above is done, the interested party must present before the ADACE that issued the authorization official for the application of the incentive, the modulated entry and the bank payment receipt with digital seal, within a period not exceeding five calendar days following, counted from the day on which the entry was presented for modulation at customs.

The payment of the contributions or compensatory fees carried out in accordance with this fraction does not constitute a favorable resolution, leaving intact the exercise of powers of the competent authority to verify compliance with applicable fiscal, customs, and foreign trade obligations.

Likewise, the application of this facility does not exempt from compliance with non-tariff regulations and other obligations in customs and foreign trade matters.

II.

Those interested in applying the fiscal incentive in terms of the Transitory Thirty-Fourth, second paragraph, Fraction I, subsection b) of the LIF, must present the free writing referred to in Fraction I, subsection a) of this rule before the authority exercising the audit powers, which they may do in the case of the Administrative Procedure in Customs Matters, before the resolution established in Articles 153 and 155 of the LA is issued. In the case of home visits and cabinet reviews, within twenty calendar days following that in which the final act was drawn up or the observations official was notified.

Once the writing is received, the auditing authority will verify that the taxpayer meets the requirements and conditions indicated in the Transitory Thirty-Fourth of the LIF and within a period not exceeding thirty calendar days, counted from the day following that in which the application was presented, will issue a response in accordance with what is indicated in Fraction I, subsection b), of this rule.

Subsequently, the interested party must carry out the procedure established in Fraction I, subsections c), d), e) and f) of this rule.

The application for the incentive granted by the LIF during the exercise of audit powers suspends the procedural deadlines for the taxpayer and for the customs authority.

The application of the incentive does not prejudge regarding the truthfulness of the information and documentation provided by the taxpayer.

LIF Transitory Thirty-Fourth, CFF 42, LA 153, 155, RMF 9.19.

Requirements to be met regarding donation and delivery for exhibition and conservation of works to museums

11.1.1.

...

The museums referred to in this rule must present, through a person authorized to do so, the procedure established in form 2/DEC-2 "Notice of art works received in donation or delivered to museums for their exhibition and conservation", contained in Annex 1-A.

II.

...

Decrees DOF 31/10/94, 28/11/2006 Third, Twelfth

Real-time verification program for taxpayers in the northern or southern border region

11.9.4.

...

From the month of January 2022 until the month of December 2026, tax authorities may, in an environment of collaboration and cooperation, carry out real-time verifications on taxpayers registered in the Registry of beneficiaries of the fiscal incentive for the northern or southern border region, with the purpose of validating that said taxpayers comply with what is established in the Decrees referred to in this Chapter, as well as to corroborate the consistency and evaluate the truthfulness of the information and documentation presented by the taxpayer, in accordance with the form cited in the previous paragraph.

...

CFF 42, Northern border region Decree DOF 31/12/2018 Seventh, Northern and Southern border region Decrees DOF 30/12/ 2020 Seventh, Decree DOF 24/12/2024 Second, Third,

RMF 11.9.1.

Documentation to prove that acquired fixed assets are new

11.11.8.

For the purposes of Article Seventh, first paragraph of the Decree referred to in this Chapter, taxpayers may prove that the fixed assets they acquired are new considering, among others, the following documents:

CFDI that meets the requirements of Article 29-A of the CFF, covering the acquisition, which must have an acquisition date from June 6, 2023, the date of entry into force of the Decree referred to in this Chapter.

II.

Bank statement showing the corresponding payment.

III.

Accounting register policy.

IV.

If applicable, the contract in which the qualitative characteristics of the good, origin, and information with which its physical state can be determined are described, in the case of acquisitions of goods carried out other than by importation.

The supporting documentation that describes the type of good in question, the relationship with the taxpayer's productive economic activity, and the specific process or activity in which the good was used.

VI.

In the case of fixed assets coming from abroad, taxpayers may demonstrate their acquisition through the receipt issued by the resident abroad in accordance with rule 2.7.1.14., the import entry and its annexes, as well as with the bank statement showing the corresponding payment.

In the case of goods that are used for the first time in Mexico, the fiscal receipt or documentation in question must cover that the good does not have an age greater than two years of useful life.

The documentation referred to in this rule must be kept as part of the taxpayer's accounting in terms of Articles 28 and 30 of the CFF.

What is provided in this rule does not relieve taxpayers from complying with the requirements established in the tax legislation on investment deduction.

CFF 28, 29-A, 30, PODEBI Decree DOF 05/06/2023 Seventh, RMF 2.7.1.14.

Calculation of provisional ISR payments in PODEBI for general regime corporations

11.11.14.

For the purposes of Articles Sixth, fifth paragraph, and Eighth, first and third paragraphs of the Decree referred to in this Chapter, corporations that are not in their initiation of operations year and that pay taxes in accordance with Title II of the ISR Law, will determine the provisional payments corresponding only to income from productive economic activities carried out within the PODEBI, from the month in which they obtained the certificate, as well as for the subsequent months of the same year, applying a profit coefficient of 0 (zero).

The first provisional payment of the fiscal year following that in which the certificate was obtained will comprise the first, second, and third month of the year. For this purpose, the profit coefficient corresponding to the year in which the certificate was obtained will be applied, if applicable, considering for its calculation the period from the month of the year in which the certificate was obtained until the last month of said year.

LISR 14, PODEBI Decree DOF 05/06/2023 Sixth and Eighth

Calculation of provisional ISR payments in

the Chetumal free zone for general regime corporations

11.13.5.

For the purposes of Articles Seventh, fourth paragraph and Eighth, first and third paragraphs of the Decree referred to in this Chapter, corporations Tenants of the Tianguis del Bienestar that are not in their initiation of operations year and that pay taxes in accordance with Title II of the ISR Law, will determine the provisional payments for income obtained from sales made only within the Tianguis del Bienestar, corresponding to the first year in which they apply the fiscal incentive, applying a profit coefficient of 0 (zero).

The first provisional payment of the fiscal year following that in which they first applied the incentive will comprise the first, second, and third month of the year. For this purpose, the profit coefficient corresponding to the year in which they first applied the incentive will be applied, if applicable, considering for its calculation the period from the beginning to the last month of said year.

LISR 14, Decree DOF 22/04/2024 Seventh and Eighth

Documentation to prove that acquired fixed assets are new

11.14.8.

CFDI that meets the requirements of Article 29-A of the CFF, covering the acquisition, which must have an acquisition date from June 29, 2024, the date of entry into force of the Decree referred to in this Chapter.

II.

Bank statement showing the corresponding payment.

III.

Accounting register policy.

IV.

VI.

In the case of goods that are used for the first time in Mexico, the fiscal receipt or documentation in question must cover that the good does not have an age greater than two years of useful life.

The documentation referred to in this rule must be kept as part of the taxpayer's accounting in terms of Articles 28 and 30 of the CFF.

What is provided in this rule does not relieve taxpayers from complying with the requirements established in the tax legislation on investment deduction.

CFF 28, 29-A, 30, POINBI Decree DOF 28/06/2024 Seventh, RMF 2.7.1.14.

Calculation of provisional ISR payments in POINBI for general regime corporations

11.14.14.

For the purposes of Articles Sixth, fifth paragraph and Eighth, first and third paragraphs of the Decree referred to in this Chapter, corporations that are not in their initiation of operations year and that pay taxes in accordance with Title II of the ISR Law, will determine the provisional payments corresponding only to income from productive economic activities carried out within the POINBI, from the month in which they obtained the certificate, as well as for the subsequent months of the same year, applying a profit coefficient of 0 (zero).

LISR 14, POINBI Decree DOF 28/06/2024 Sixth and Eighth

Chapter 11.15. Of the Decree granting fiscal incentives to support the national strategy

called "Plan Mexico", to promote new investments, which incentivize dual training programs and

boost innovation, published in the DOF on January 21, 2025

Specific registration of fiscal incentives

11.15.1.

For the purposes of Articles First, second-to-last paragraph, Fourth, last paragraph, and Sixth, Fraction V of the Decree referred to in this Chapter, the specific register that taxpayers who opt to apply the fiscal incentives established in said Decree must keep, will be integrated by the documentation indicated in Article First of the Decree, the information and documentation established in the Guidelines to apply Plan Mexico, as well as by the following:

Regarding the immediate deduction of investment in new fixed assets, the accounting register policy of the operation, working papers, and supporting documentation that allow identifying the acquisition date of the good, its description, and that it is a new good for the purposes of the referred Decree; the original amount of the investment, its update, the percentage and amount of its immediate deduction, the

relationship that the asset has with its main business or activity, the process or specific activity in which it was used; the fiscal year in which the deduction was applied, and, if applicable, the date on which the asset was sold, lost due to fortuitous event or force majeure, or ceased to be useful, as well as the pending amount to be deducted.

II.

With respect to the additional deduction for training expenses, with the vouchers of the accounting records of said expenses, working papers, and supporting documentation, which allow identifying what the training expenses consisted of, which provided technical or scientific knowledge linked to the taxpayer's activity, the relationship they have with the taxpayer's activities, the active workers registered with the IMSS who received the training and their amount in the fiscal year in which they opted to apply the tax incentive referred to in Article Fourth of the Decree to which this Chapter refers, and the amount of training expenses incurred in the last three previous fiscal years with which they determined the average expense, as well as the amount of the corresponding increase on which the 25% rate and the additional deduction for training expenses were applied.

III.

With respect to the additional deduction for expenses for innovation, with the vouchers of the accounting records of said expenses, working papers, the records corresponding to patents, utility models, and initial certifications that may be generated, and supporting documentation, which allows identifying what the aforementioned expenses consisted of, the relationship they have with the taxpayer's activities, the way in which their processes were improved, and the link with the investment project that was authorized in accordance with the Decree to which this Chapter refers, the amount of innovation expenses incurred in the last three fiscal years, with which they determined the average expense, as well as the amount of the corresponding increase on which the 25% rate and the additional deduction for innovation expenses were applied.

The information indicated in this rule will be part of the accounting and must be kept available to the authorities in accordance with what is provided in articles 28 and 30 of the CFF.

CFF 28, 30, Decree DOF 21/01/2025 First, Fourth, Sixth, Guidelines to apply the Mexico Plan DOF 21/03/2025

Payment of tax for non-compliance with the requirements to apply tax incentives

11.15.2.

For the purposes of Article Seventh of the Decree to which this Chapter refers and of the Guidelines to apply the Mexico Plan, taxpayers who have opted to apply the tax incentives and have failed to comply with the requirements of the Decree and its Guidelines, must pay the corresponding tax for the difference between the amount deducted in accordance with Articles First and Fourth of said Decree and the amount that should have been deducted, in case of not applying said benefits, as applicable under the terms of the ISR Law, for which the corresponding supplementary declaration or declarations must be filed, within the month following that in which the requirements cease to be met or on the date of notification of the revocation for the application of the incentives, and make the corresponding payment.

ISR 34, 35, 209, Decree DOF 21/01/2025 First, Fourth, Seventh, Guidelines to apply the Mexico Plan DOF 21/ 03/2025

Procedure to determine the additional deduction for training expenses or for innovation expenses with respect to taxpayers who begin operations in fiscal years 2025, 2026, 2027, 2028, 2029 and 2030

11.15.3.

For the purposes of Article Fourth, first paragraph of the Decree to which this Chapter refers, with respect to those taxpayers who begin operations in fiscal years 2025, 2026, 2027, 2028, 2029 and 2030, and opt to apply the tax incentive of the additional deduction for training expenses or for innovation expenses, to determine the amount of said incentive in the fiscal year in which they begin operations, they will consider as an increase in said expenses, the amount corresponding to said concepts incurred in the cited fiscal year in which they begin operations.

Decree DOF 21/01/2025 Fourth

Documentation to prove that acquired fixed assets are new

11.15.4.

For the purposes of Articles First, second and sixth paragraphs and Second, last paragraph of the Decree to which this Chapter refers, taxpayers may prove that the fixed assets they acquired are new considering, among others, the following documents:

CFDI that meets the requirements of article 29-A of the CFF, which covers the acquisition, which must have as the acquisition date from January 22, 2025, the date of entry into force of the Decree to which this Chapter refers, and until September 30, 2030.

II.

Bank statement showing the corresponding payment.

III.

Accounting record voucher.

IV.

If applicable, contract in which the qualitative characteristics of the asset, origin, and information with which its physical condition can be determined are described, with respect to acquisitions of assets that are made other than by import.

Supporting documentation describing the type of asset in question, the relationship with the taxpayer's productive economic activity, and the process or specific activity in which the asset was used.

VI.

With respect to fixed assets coming from abroad, taxpayers may demonstrate their acquisition through the receipt issued by the resident abroad in accordance with rule 2.7.1.14., import entry and its annexes, as well as with the bank statement showing the corresponding payment.

With respect to assets that are used for the first time in Mexico, the fiscal receipt or the documentation in question must cover that the asset does not have an age greater than two years of useful life.

The documentation referred to in this rule must be kept as part of the accounting in terms of articles 28 and 30 of the CFF.

What is provided in this rule does not relieve taxpayers of complying with the requirements established in tax legislation regarding the deduction of investments.

CFF 28, 29-A, 30, Decree DOF 21/01/2025 First, Second,

RMF 2.7.1.14.

Transitory

Twentieth

Third.

It is repealed. "

SECOND.

The modifications of the following Annexes are made known:

Third Modification to Annex 1-A of the RMF for 2025.

II.

First Modification to Annex 3 of the RMF for 2025.

III.

First Modification to Annex 11 of the RMF for 2025.

IV.

First Modification to Annex 14 of the RMF for 2025.

Tenth Modification to Annex 15 of the RMF for 2022.

Transitory

UNIQUE.

This resolution will enter into force from the day following its publication in the DOF.

Sincerely.

Mexico City, April 29, 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 Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco

Varona .- Rubric.

THIRD MODIFICATION TO ANNEX 1-A OF THE GENERAL FISCAL RESOLUTION FOR 2025

Fiscal Procedures

Content

Definitions

II.

Procedures

Federal Tax Code

1/CFF a

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

8/CFF

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

9/CFF

Request for Refund of balances in favor and payments of what is undue. Federal Fiscal Audit or Foreign Trade Audit.

10/CFF

Request for Refund of VAT balances in favor for 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

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

42/CFF

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

43/CFF

Request for registration in the RFC of legal entities in the ADSC.

44/CFF a

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

48/CFF

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

49/CFF

Request for registration and cancellation in the RFC due to spin-off of companies.

50/CFF

Request for registration in the RFC due to spin-off of companies.

51/CFF a

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

54/CFF

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

55/CFF

Request for authorization for flexible installment payments during the exercise of verification powers.

56/CFF a

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

70/CFF

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

71/CFF

Notice of update of economic activities and obligations.

72/CFF

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

73/CFF

Notice of suspension of activities.

74/CFF a

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

76/CFF

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

77/CFF

Notice of change of fiscal domicile 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

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

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

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

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 a

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

104/CFF

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

105/CFF

Request for generation of the e.firma Certificate for natural persons.

106/CFF a

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

145/CFF

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

146/CFF

Request to cancel the payment in installments, partial payments, or deferred.

147/CFF a

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

167/CFF

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

168/CFF

Request for registration in the RFC of natural persons with the character of collectors of recyclable materials and products.

169/CFF a

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

185/CFF

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

186/CFF

Online consultations and authorizations.

187/CFF a

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

189/CFF

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

190/CFF

Portable e.firma services.

191/CFF

(Repealed).

192/CFF a

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

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

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

215/CFF

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

216/CFF

Report of consent to invoice by a certification and CFDI generation provider for the primary sector.

217/CFF a

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

244/CFF

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

245/CFF

Activation of the tax mailbox and registration of communication mechanisms as contact means.

246/CFF a

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

294/CFF

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

295/CFF

Request for modification or incorporation of partners, shareholders, associates, and other persons who are part of the organizational structure of a legal entity, as well as those who have control, significant influence, command power, and legal representatives.

296/CFF a

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

307/CFF

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

308/CFF

Fiscal Status Certificate with CIF.

309/CFF a

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

311/CFF

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

312/CFF

Request for generation of the e.firma Certificate for legal entities.

313/CFF a

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

315/CFF

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

316/CFF

Prior review before filing the notice of cancellation in the RFC due to merger of companies.

317/CFF a

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

325/CFF

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

Income Tax

1/ISR a

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

4/ISR

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

5/ISR

Request for technical opinion on compliance with technological requirements to request authorization to issue electronic wallets.

6/ISR a

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

8/ISR

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

9/ISR

(Repealed).

10/ISR a

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

14/ISR

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

15/ISR

Request for authorization to receive deductible donations.

16/ISR

Notices for updating the registry and directory of authorized donees to receive deductible donations.

17/ISR

Request for new authorization to receive deductible donations.

18/ISR a

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

90/ISR

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

91/ISR

Notice presented by taxpayers dedicated to the activity of federal land freight transport who exercise the option to pay 7.5 percent for the concept of ISR withholdings.

92/ISR

Notice presented by taxpayers dedicated to agricultural, livestock, or fishing activities who exercise the option to pay 4 percent for the concept of ISR withholdings.

93/ISR

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

94/ISR

Notice presented by taxpayers dedicated to the activity of long-distance passenger and tourism land transport who exercise the option to pay 7.5 percent for the concept of ISR withholdings.

95/ISR a

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

106/ISR

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

107/ISR

Report to settle non-compliances detected during the verification of technological requirements of the applicant for and authorized issuer of electronic wallets.

108/ISR

(Repealed).

109/ISR

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

118/ISR

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

119/ISR

Notice of control of technological changes for authorized issuer of electronic wallets.

120/ISR

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

121/ISR

(Repealed).

122/ISR

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

166/ISR

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

167/ISR

Report to the real-time verification program for investment trusts in energy and infrastructure.

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

Special Tax on Production and Services

1/IEPS a

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

8/IEPS

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

9/IEPS

Notice of change of legal representative and/or authorized legal representative to collect tax stamps or seals.

10/IEPS a

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

22/IEPS

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

23/IEPS

Request for registration in the Registry of Taxpayers of Alcoholic Beverages in the RFC.

24/IEPS

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

56/IEPS

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

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

Federal Revenue Law

1/LIF a

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

4/LIF

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

5/LIF

Notice for the application of the tax incentive for the use of diesel in marine vehicles owned by the taxpayer or under their legitimate possession.

6/LIF

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

10/LIF

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

Hydrocarbon Revenue Law

1/LISH

Monthly provisional payment declarations of the right for shared profit.

2/LISH

Annual payment declaration of the right for shared profit.

3/LISH

Monthly payment declarations of the right for hydrocarbon extraction.

4/LISH

Monthly payment declarations of the right for hydrocarbon exploration.

5/LISH a

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

13/LISH

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

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

From the Decree on tax incentives for the northern border region, published in the DOF on December 31, 2018, and the Decree on tax incentives for the southern border region, published in the DOF on December 30, 2020; as well as their subsequent modifications.

1/DEC-12

Notice of registration in the Registry of beneficiaries of the tax incentive for the northern or southern border region.

2/DEC-12

Notice to deregister from the Registry of beneficiaries of the tax incentive for the northern or southern border region.

3/DEC-12

Notice to apply the tax incentive in VAT matters in the northern or southern border region.

4/DEC-12

Notice to remove the tax incentive in VAT matters in the northern or southern border region.

5/DEC-12

Report to the real-time verification program for taxpayers in the northern or southern border region.

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

1/PLT a

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

2/PLT

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

3/PLT

Application for registration in the RFC of residents abroad who provide digital intermediary services.

4/PLT a

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

14/PLT

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

Definitions

1.1.

For the purposes of this Annex, the following shall be understood as:

...

46.

RFA, the Resolution of administrative facilities for taxpayers in the sectors indicated therein for 2025.

...

1.2.

Official Identifications, Proof of Address, and Instruments to Accredit Representation

For the purposes of this Annex, unless otherwise stated therein, the following shall be understood as:

Official Identification, any of the following:

...

In the case of minors who do not have any of the official identifications indicated in this section, they may present the credential issued by Public or Private Educational Institutions with official validity recognition, with photograph and signature, or the Personal Identity Card issued by the National Population Registry of the Ministry of the Interior, valid.

...

Proof of Address, any of the following documents:

...

Contracts of:

Trust formalized before a public notary.

Bank account opening signed by the taxpayer, it must not be older than 3 months.

Service of light, telephone or internet and water signed by the taxpayer, which must not be older than 2 months.

Letter of residence or residency in the name of the taxpayer, issued by the State, Municipal Governments or their equivalents in Mexico City, according to their territorial scope and competence, which must not be older than 4 months.

In the case of indigenous and Afro-Mexican peoples and communities, the document issued for such purposes by the National Institute of Indigenous Peoples.

...

For procedures carried out by natural persons, proof of address may be in the name of a third party, except those indicated in items 1, 4, 5 subsections a) and b) and 6 of this section, provided they meet the respective requirements.

The tax authority may accept, for RFC registration procedures, the proof of address established in items 1, 2, 3, 5 subsections b) and c) of this section that are in the name of one of the partners, shareholders, associates, and other persons, regardless of the name by which they are designated, that by their nature form part of the organizational structure, provided they meet the requirements indicated in said items; for any other procedure, proof of address must be in the name of the legal entity.

...

1.3.

Public Documents Issued Abroad

...

II.

Procedures

...

Fiscal Code of the Federation

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

9/CFF Request for Refund of Balances in Favor and Payments of What Was Undue Federal Tax Audit or Foreign Trade Audit.

Procedure

Service

Description of the procedure or service

Amount

Requests the refund of amounts paid in error or balances in favor that are due in accordance with tax provisions, as well as the refund of amounts by Resolution or Judgment, including those related to foreign trade operations.
Reimbursement of VAT to concessionaires who manage the refunds of VAT to foreigners with tourist quality who return abroad by air or sea.

Free

Payment of fees

Cost:

Who can request the procedure or service?

When is it presented?

Natural persons, 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 Income Tax 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 had been made on them (in accordance with the requirements indicated in table 9.11. of this sheet).
Legal entities, 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 manage the refunds of the value added tax to foreigners with tourist quality who return abroad by air or sea (in accordance with the requirements indicated in table 9.13. of this sheet).
Within five years following the date on which the balance in favor was determined or the withholding or payment of what was undue was made, as applicable.
Regarding balances in favor of IEPS, diesel or biodiesel credit and their mixtures, quarterly, in the months of January, April, July, and October 2025.
Regarding balances in favor of VAT in pre-operational period, in the month following that in which expenses and investments are made in the pre-operational period.
Regarding 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 Judgment.

Natural persons:
Who receive income from salaries and wages, who have remaining balances in favor of ISR not compensated by the withholding agents.
Who are not obliged to register with the RFC, whose balances in favor or payments of what was undue are less than $10,000.00 (ten thousand pesos 00/100 M.N.) and do not have e.firma or portable e.firma.

Reimbursement of amounts derived from the VAT refund program for foreign tourists:

At the Official Records Office of the AGAFF located at Avenida Hidalgo, number 77, ground floor, Guerrero Colony, Cuauhtémoc Municipality.

C.P. 06300, Mexico City, in 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 Judgment", when it concerns requests for the refund of amounts paid in error to the Federal Treasury due to foreign trade operations, the procedures must be presented:

At the Official Records Office of the AGACE, located at Avenida Hidalgo, number 77, Module III,

Guerrero Colony, Cuauhtémoc Municipality, C.P. 06300, Mexico City.

in 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, natural persons 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 Mailbox or if you are under an injunction 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, regarding your data and tax address, is correct; if so, select Yes and choose Next.

Enter in the Procedure Information section; Origin of refund,

Type of Procedure, Sub-origin of the balance, and Additional Information, according to

your request and press Next.

Enter in the Tax Data section, 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 or of the payment of what was undue. In case your declaration is not available 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 or the case of payment of what was undue 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 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 update) 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 icon Attach statement, register it in a compressed file in ZIP format by selecting Browse, choose the path in

which 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 in a compressed file in ZIP format by pressing

Browse, choose the path in which your file is located and select Load and Next.

10.

Answer the question related to the ownership of the CLABE account.

11.

Verify the bank information that appears and press Next.

12.

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 digitized for sending.

In the case of presenting additional documentation, not indicated or listed in the requirements, this must also be added to your procedure in
digitized form.
Press Browse to select the path in which your file is located, enter the name of the document and then press Load,

perform the operation as many times as necessary to attach all documentation and information.

13.

Once the entry is completed, all information will appear; verify that it is correct; if so, send it using your e.firma.

14.

Save or Print the receipt of receipt.

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 Turn that can be carried out without being obliged to

Deliver the requested documentation in the section "What requirements must I meet?"

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

Go to the Official Records Office of the AGAFF, indicated in the section "Where can I present 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 present it?", with the corresponding documentation

mentioned in the section "What requirements must I meet?", addressed to the Central Administration of Legal Support of Audit of

Foreign Trade of the AGACE.

In the three cases:

Receive and keep the request for reimbursement or the stamped receipt of receipt.

What requirements must I meet?

The requirements are specified in the corresponding table:

Request for refund of ISR balances in favor.

See table

9.1.

Documentation that may be required by the authority to follow up on the

request for refund of ISR balances in favor.

See table

9.2.

Request for refund of VAT balances in favor.

See table

9.3.

Documentation that may be required by the Authority to follow up on the

request for refund of VAT balances in favor.

See table

9.4.

Request for refund of IEPS balances in favor, Credit, diesel or biodiesel and their

mixtures.

See table

9.5.

Documentation that may be required by the authority to follow up on the

request for refund of IEPS diesel or biodiesel credit balances in favor 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 required 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 what was undue of VAT, by cancellation of

operations carried out through technological platforms.

See table

9.9.

Documentation that may be required by the authority to follow up on the

request for refund of payment of what was undue of VAT, by cancellation of

operations carried out through technological platforms.

See table

9.10.

Request for refund of payment of what was undue of ISR, by cancellation of

operations carried out through technological platforms.

See table

9.11.

Documentation that may be required by the authority to follow up on the

request for refund of payment of what was undue of ISR, by cancellation of

operations carried out through technological platforms.

See table

9.12.

Request for reimbursement of amounts derived from the VAT refund program

for foreign tourists.

See table

9.13.

What conditions must I meet?

Have e.firma and Password.

Additionally, regarding the request for reimbursement of amounts derived from the VAT refund program for foreign tourists:

Meet the requirements established in the Rules of Operation to Administer the refunds of the value added tax to the

foreigners with tourist quality 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.

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 Mailbox or if you are under an injunction select the

option here, as applicable.

Enter your RFC, Password, and the captcha indicated by the system, or

enter with your e.firma, and choose Send.

Select the option corresponding 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 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

VAT 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 Colony, Cuauhtémoc Municipality, Mexico City, in

an attention schedule 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

VAT refund program for foreign tourists:

The SAT carries out the verification and validation of the documentation

provided by the concessionaire.

Resolution of the procedure or service

If upon review of the information and documentation provided or that is in the possession of the tax authority, the refund is due, 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 mailbox.

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 VAT refund program for foreign tourists:

Reimbursement of VAT to concessionaires who manage the refunds of the value added tax to foreigners with tourist quality who

return abroad by air or sea.

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 following the date on which the

request was presented.

40 days when there are errors in the data

of the request;

20 days to issue the first request for

additional information;

10 days following the date on which the

first request for information and documentation is fulfilled; and

20 days following the presentation of the

request

SAT-08-022,

regarding the

request for reimbursement of amounts

derived from the VAT refund program

for foreign tourists.

Within a period of 10 days, when you clarify the

data contained in the request;

Maximum in 20 days, counted from the day

following that on which the notification takes effect,

regarding the first request for

information and documentation;

Maximum 20 days, counted from the day

following that on which the notification takes effect

of the request for information and

documentation, regarding the request for

reimbursement of amounts derived from the

VAT refund program for foreign

tourists; and

Maximum in 10 days, counted from the day

following that on which the notification takes effect

of the second request.

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 holidays:

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 schedules: Monday to Thursday from 09:00 to 16:00 hrs. and

Friday from 08:30 to 15:00 hrs., except holidays.

Complaints and Reports SAT, from anywhere in the country 55 885 22

222 and for outside the country (+52) 55 885 22 222 (complaints and

reports)

Email: denuncias@sat.gob.mx

On the SAT Portal:

https://www.sat.gob.mx/portal/public/tramites/quejas-o-denuncias

Red phones located at 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 listed in the previous points, this must be added to your procedure in digitized form (compressed file in ZIP format). The original documents are digitized for sending.

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

For remaining balances of ISR in favor not compensated by employers, the provisions of table 9.7. of this sheet will apply.
For Natural Persons who request the refund of the ISR balance in favor in the exercise declaration in accordance with rule 2.3.2., the terms of the same will apply.
For Natural Persons who tax under the Simplified Trust Regime who carry out only business, professional activities, or grant the use or temporary enjoyment of goods, they will request the refund of the ISR balance in favor that they self-determine in their definitive monthly payment of ISR of the 2024 exercise onwards, from December 2024.
For Natural Persons 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 ISR balance in favor manifested in their definitive monthly payment of ISR of the 2024 exercise onwards, 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 as, regarding the request for refund of VAT balances in favor:

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

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

The Duplicate Refund Request, SAT-08-022 Format, can be downloaded from the SAT Portal, at the link:

https://www.sat.gob.mx/portal/public/tramites/devoluciones-y-compensaciones , in the related documents section.

As well, regarding the request for refund of payment of undue VAT, for cancellation of operations carried out through technological platforms:

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

Legal Basis

Articles 17-D, 22, 22-B, 22-D, 37, 134, 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 III

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.;

and Rules of Operation to Administer

the refunds of the value added tax to foreigners with tourist status in accordance with the General Population Law who return to the foreign country by air or sea, which has been transferred to them in the acquisition of goods.

TABLES

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

No.

Documentation

Legal Entities

Individuals

Salaried

Professional

Services

Lessor

Business

Activity

Sale of

Goods

Other

Income

RESICO

Work paper that integrates

CFDI Income, expense, payroll, withholding, etc.

In its case, supporting documentation of tax paid abroad; between others.

Written statement 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 that corresponds to you of

the income from co-ownership.

Regarding income

coming from

trusts, trust contract, with signature of the

trustor,

trustees or of the or the

legal representatives, as well

as of the legal representative

of the financial institution.

Work paper in which it is

disaggregated the determination and

payment of payments

made previously.

In its case fiscal receipts and bank statements that prove the

application of the Decree for

Educational Services and the

receipts that cover

80% of the personal deductions manifested in

your declaration.

Work paper in which it is

disaggregated the determination and

payment of provisional payments manifested

in the annual declaration.

Bank statement 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 active bank account (CLABE).

Work paper in which it is

disaggregated the CFDI type

income, expense and payment

issued in the period subject to the refund.

In case of accumulating payments

made previously

for the concept of ISR

present:

Work paper where

disaggregate the CFDI for each

period requested in

refund.

Attach in file

compressed in ZIP format in digitized form the

CFDI issued and/or those

in which the

withholding of ISR in its case

effectuated is observed.

Written statement in which

you manifest under oath

if during the

2024 exercise you returned to

tax in the Simplified Trust Regime

from the date on which the

authority would have carried out

the update of your fiscal obligations in the

RFC.

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

No.

Documentation

Legal Entities

Individuals

Salaried

Professional

Services

Lessor

Business

Activity

Sale of

Goods

Other

Income

RESICO

Documents that must 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.

The data, reports or documents

necessary to clarify

inconsistencies determined by

the authority.

Regarding residents in the

foreign country who have a

permanent establishment in the

country, the certification of residence

fiscal, or rather, the certification of the

presentation of the declaration of the

last exercise of the ISR and in its case, written clarification

when benefits of the

treaties in fiscal matters that

Mexico has in force apply.

Written statement in which you clarify

the difference in the balance in favor

manifested in the declaration and the

determined by the authority.

Work paper or written statement in

which you clarify the integration of

the amount of provisional payments

manifested in the declaration

of the exercise and in its case, the

provisional payments corresponding.

Written statement 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 was determined by the

authority.

For taxpayers in the

agricultural sector: Written statement in

which you clarify the determination of the

exempt income, due to differences

against what was determined

by the authority.

In case the withholding agent has

not presented the informative declaration, prove the

labor or commercial relationship with the

presentation of:

Payroll receipt.
Bank Statements that

are issued by the subjects referred to in

article 29 of the CFF,

with deposits for

concept of payment of

payroll.

Fiscal receipts that

cover payments of

rental or honorariums.

Bank Statements that

are issued by the subjects referred to in

article 29 of the CFF,

with the withholdings.

Fiscal receipts:

Regarding CFDI,

provide the number of

folio.

In its case, Bank Statements

that are issued by the

Financial Institution.

Fiscal receipts

issued in accordance with the

administrative facilities.

9-A

Written statement in which it is detailed the

determination of the income

accumulable and non-accumulable, due to differences with the

determined by the authority.

The data, reports or documents

necessary to clarify your

fiscal situation before the RFC.

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.

Work sheet that shows the calculation performed and the way

in which you carried out the accumulation of the

income from dividends to self- determine the ISR.

Work paper in which you clarify

the integration of the amount of payments

effectuated previously.

Table 9.3. Request for Refund of balances in favor of VAT.

No.

Documentation

RIF

IVA

Regarding the first refund request, provide the instrument to accredit the representation of the person who

promotes.

Valid official identification of those indicated in subsection A) of the Definitions section of this Annex, of the taxpayer or

legal representative.

Work paper of the integration of the withheld VAT, identifying the fiscal folio number of the respective CFDI and the key in the

RFC.

Work paper that integrates the income and expenses and investments referred to in article 4-A and CFDI that backs up the operation.

Work paper of the determination of the proportion of the credit, in accordance with articles 5, 5-A and/or 5-B of the VAT Law.

Provide acknowledgment of the Declaration of Operations with Third Parties (DIOT).

Annex 7

" Determination of the balance in favor of VAT " , for individual, which are obtained in the SAT Portal /

Refunds and compensations / Request your refund at the time that as a taxpayer you enter the FED.

Annex 7-A

" Work sheet to integrate the Value Added Tax " , for individual, which are obtained in the SAT

Portal at the time that as a taxpayer you enter the FED.

If you are a taxpayer who provides the supply of water for domestic use, who have obtained the refund of balances

in favor of VAT you must present the official form 75 " Notice of destination of the balance in favor of VAT " .

If it is acts or activities derived from trusts, the trust contract, signed by the trustor,

trustees or of their legal representatives, as well as of the legal representative of the financial institution and in its case:

Document by which the trustees or the trustor manifests their will to exercise the option provided for

by article 74 of the RLIVA.

Document by which the fiduciary institution accepts the joint liability to exercise the option provided for

by article 74 of the RLIVA.

Bank statement 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 active bank account (CLABE).

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

No.

Documentation

RIF

IVA

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.

The data, reports or documents necessary to clarify inconsistencies determined by the authority.

If you are a resident in the foreign country and you have a permanent establishment in the country, the certification of fiscal residence, or rather,

the certification of the presentation of the last exercise of the ISR, and in its case, written clarification when you apply benefits of

the treaties in fiscal matters that Mexico has in force.

Written statement in which you clarify the difference in the balance in favor manifested in the declaration and the determined by the authority.

Written statement in which you indicate the determination of the amount of creditable VAT, when there is a difference determined by the

authority.

Fiscal receipts:

Regarding CFDI, you must provide the number of the folio.
In its case, Bank Statements that are issued by the Financial Institution.

Fiscal receipts issued in accordance with the administrative facilities.

In case the predominant activity is not carried out at the fiscal domicile indicated in the RFC, free written statement in which

you indicate " under oath " the domicile in which you carry out the activity and, in its case, notice of opening of

establishment.

The data, reports or documents necessary to clarify their fiscal situation before the RFC.

Accounting, which must be integrated with Trial Balances at the last level, auxiliary accounting at 100%, book

daily, in electronic form (xls, pdf, txt).

Origin of financing of the operation in question.

Analytical work paper of the value of acts or activities that contains minimum the following data: the number of accounting

voucher, UIDD universally unique identifier, fiscal folio, name, RFC, concept, subtotal, VAT, total, applicable rate,

number of bank account with which the payment was made, payment date, number of accounting voucher, bank cross-check.

Work paper in which it is detailed the integration of the creditable VAT.

Analytical work paper, of the origin of the bank deposits (where it is identified among others, transfers, loans,

collection, interest, refunds, etc.).

Contracts of any kind (purchase and sale, provision of services, rental, usufruct, loan, trusts,

co-ownership, etc.) linked to the operations carried out in the period and fiscal year for which the

refund is requested.

Constitutive minutes and assemblies, as well as social contracts, and their modifications.

Provide work paper in which you clarify the integration of CFDI, issued in the period of the refund.

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

Documentation

Declarations of the immediate previous exercise or free written statement in which you manifest that your income in the immediate previous exercise did not exceed the amounts

manifested 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 fiscal obligations in

accordance with Chapter VIII of Title II of the ISR Law.

In all refund requests, the following documentation must be sent to the authority:

To accredit the ownership regime of the production unit: the title of ownership, public deed or policy, certificate of agrarian or

parcelary rights or acts of assembly; or

II.

To accredit the Legal Possession Regime of the production unit: the rental contracts, usufruct, sharecropping, concession, among others.

III.

If they are subject to the Water Regime, the bills or the titles of concession of water rights.

IV.

Regarding the asset in which the diesel or biodiesel and its mixtures are used: the receipts in the name of the taxpayer with which they accredit the ownership,

co-ownership or, regarding the legitimate possession, the documentary evidence that accredits the same, such as by way of example, public deed or

policy, rental contracts, loan or usufruct contracts among others.

Documentation and information with which it is accredited that the asset used in agricultural or forestry activities, in which the diesel or the

biodiesel and its mixtures are used, is in usable condition, as well as providing information regarding the capacity of the fuel tank

storage.

Free written statement signed by the legal representative in which it is manifested, under oath , the tasks in which the asset used in the

agricultural or forestry activities is employed, for those taxpayers who carry out agricultural activities, the type of crop, planting,

harvest and/or the type of agricultural activity that was carried out concretely in the period requested in refund must be specified, the planting cycle, harvest,

commercialization and quantity per ton produced must be informed, in all cases the necessary inputs for the development of the activity must be specified and the

way in which they were acquired.

VII

To accredit that you are up to date in the fulfillment of your fiscal obligations or administrative facilities, provide Opinion of compliance in

positive sense, in addition to presenting constitutive act, duly registered in the Public Registry, which expresses that its social object is predominantly the

agricultural or forestry activity.

The CURP of the legal representative of the legal entity.

The import petition or the corresponding fiscal receipt of the acquisition in which the acquisition or import price of the diesel or biodiesel

and its mixtures is stated, which must meet the requirements of articles 29 and 29-A of the CFF, indicating in the corresponding fiscal receipt of the acquisition or

import of the biodiesel or its mixtures, quantity of each of the fuels that is contained in the case of the mixtures and, in its case, the number of the

import petition with which the import of the cited fuel was carried out. (Without it being necessary that they contain disaggregated expressly and by

separate the IEPS for diesel or biodiesel and its mixtures transferred, when acquired at service stations).

Bank statement issued by the Financial Institution that does not exceed 2 months of age, which contains the key in the RFC of the taxpayer legal person

who carries out the request and the number of active bank account (CLABE).

Control record of consumption of diesel or biodiesel and its mixtures referred to in article 16, Section A, fraction III, fourth paragraph of the LIF, corresponding

to the period requested in 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 its mixtures.

No.

Documentation

Documents that must 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.

Fiscal receipts:

Regarding CFDI, provide the number of the folio.
In its case, Bank Statements that are issued by the Financial Institution.

Regarding residents in the foreign country who have a permanent establishment in the country, the certification of fiscal residence, or rather, the certification of the

presentation of the declaration of the last exercise of the ISR and, in its case, written clarification when you apply benefits of the treaties in fiscal matters that

Mexico has in force.

The data, reports or documents necessary to clarify inconsistencies determined by the authority.

The data, reports or documents necessary to clarify their 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

Others

Regarding the first time you request the refund, the

document (instrument to accredit the representation) of the

person who promotes.

When another legal representative is substituted or designated, in addition

to the one already recognized by the authority, you must attach the act of

notarized assembly or the notarial power that accredits the

personality of the signatory of the promotion.

Valid official identification of those indicated in the subsection

Official identification, any of those indicated in Section I.

Definitions; point 1.2. Official identifications,

proof of domicile and Instruments to accredit the

representation ,

subsection A) Official identification ,

of the present

Annex.

Free written statement with signature of the taxpayer or legal representative, in the

which you clearly expose the reason for your request indicating the

legal basis on which you base your request and work papers

where the origin of the amount you request in your

refund is shown.

Regarding rights, products or benefits, the written

document called Office for the request for refund for service not

provided or partially provided issued by the

Dependency, 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.

Import and rectification petitions related to your

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 petition, notice

consolidated or customs document.

Regarding requests that derive from rectification of

petitions, in addition to the other requirements that apply from the

present table, you must:

Manifest if you have an opinion from the authority

competent in which the fraction that

was rectified was confirmed. If positive, exhibit the support

documental.

Technical sheets issued by your foreign supplier.

Documents, catalogs and information about said

merchandise that you have in your possession.

Manifest if you have carried out foreign trade operations

prior or subsequent to that fraction and has been subject to

customs recognition or verification powers. If the answer is positive the corresponding support.

Regarding requests that derive from the application of

preferential tariff treatment, in addition to the other requirements

that apply from the present table you must:

Manifest if you have an opinion from the authority

competent in which the fraction

used for the application of the preferential tariff treatment

was confirmed. If positive, exhibit the support documental.

Indicate under which Treaty the goods were imported

or under which authorized program the request is formulated.

Exhibit the proof of origin, the certification of origin or the

certificate of origin in accordance with the Treaty and valid rules

in force at the time of importation.

Manifest if any origin review procedure has been initiated

on operations with merchandise similar to those that link with

your operation.

Regarding requests that relate to VAT or IEPS by the

importation of merchandise to national territory, in addition to the

other requirements that apply from the present table:

Manifest if you have an opinion from the authority

in which the tariff fraction

was confirmed. If positive, exhibit the support documental.

Manifest if you have an opinion that defines the rate

applicable in accordance with article 25, fraction III of the VAT Law

and 2nd, fraction I of the IEPS Law. If positive,

exhibit the support documental.

Exhibit the technical sheets issued by your foreign supplier

regarding the merchandise related to your request.

Regarding refunds related to Regularization of

Used Automobiles of Foreign Origin, in addition to the

other requirements that apply from the present table, you must:

Exhibit certificate of impropriety of the procedure of

vehicle regularization or office of service not provided

issued by the Public Vehicle Registry or by the authority

competent for it, in which it indicates the non-provision of the

service of regularization of vehicles of foreign origin.

Exhibit Multiple payment form for foreign trade,

which indicates the origin of the payment for the " Regularization of

vehicle " , accompanied by the bank receipt.

Normal and complementary declaration(s) of the exercise

presented before and after the sentence or administrative

resolution in which the undue payment is stated, in its case.

Administrative or judicial resolution that is final, from which

the right to refund is derived.

Normal and complementary provisional payments presented

before and after the sentence or administrative resolution in which

the undue payment is stated, in its case.

Bank receipt of Payment of Rights, Products and

Federal Levies. (e5inco system or the Service of Declarations and Payments).

In their case, the CFDIs of withholdings.

Attach in a file with compressed format in ZIP digitally the CFDIs of withholdings in which the withholdings of ISR and the amounts not compensated by the withholding agents in the relevant exercise are stated.

Statement of account issued by the Financial Institution that does not exceed 2 months of age, which contain your key in the RFC and the number of your active bank account (CLABE).

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

Foreign Trade

Others

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.

The data, reports, working papers or documents necessary to clarify inconsistencies determined by the authority.

Fiscal vouchers:

Regarding CFDIs, provide the folio number.
In their case, the Statements of Accounts issued by the Financial Institution.

Regarding residents abroad who have a permanent establishment in the country, the tax residence certificate, or the certificate of presentation of the declaration of the last exercise and, in their case, clarification letter when benefits from tax treaties that Mexico has in force apply.

Letter in which you clarify the difference in the amounts in favor manifested in the declaration and the determined by the authority.

The data, reports or documents necessary to clarify your tax situation before the RFC.

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

Documentation

VAT

In case of cancellation of the operation, the income CFDI with the status of cancelled in which the amount of the cancelled consideration and the VAT, expressly and separately, which were restored, are stated, which must meet the requirements of articles 29 and 29-A of the CFF.

In case of discounts, returns or bonuses, an Expense CFDI that contains expressly and separately the amount of the consideration and the transferred VAT that has been restored.

CFDIs 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.

In their case, during 2020 a voucher of the withholding made in terms of rule 12.2.4.

In their case, receipt of the declaration of the payment of the corresponding VAT.

Statement of account issued by the Financial Institution that does not exceed 2 months of age, which contain the key in the RFC of the taxpayer who carries out the request and the number of the active bank account (CLABE).

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.

Documentation

VAT

Documents and fiscal vouchers that must be presented jointly with your refund request and that have been omitted or have been presented with errors or omissions.

The data, reports or documents necessary to clarify the inconsistencies determined by the authority.

In case that the predominant activity is not carried out at the tax domicile indicated in the RFC, free letter in which it indicates under oath of telling the truth the domicile where it carries out the activity and, in its case, notice of opening of establishment.

The data, reports or documents necessary to clarify your tax situation before the RFC.

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

Documentation

RIF

ISR

In case of cancellation of the operation, the income CFDI with the status of cancelled in which the amount of the cancelled consideration and the withheld ISR, expressly and separately, are stated, which must meet the requirements of articles 29 and 29-A of the CFF.

In case of discounts, returns or bonuses, the expense CFDI in which the amount of the cancelled consideration and the withheld ISR, expressly and separately, are stated, which must meet the requirements of articles 29 and 29-A of the CFF.

CFDIs 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.

Table 9.12. Documentation that may be required by the authority to follow up on the request for refund of undue payment of ISR, for cancellation of operations carried out through technological platforms.

Documentation

RIF

ISR

Documents and fiscal vouchers that must be presented jointly with the refund request and that have been omitted or have been presented with errors or omissions.

The data, reports or documents necessary to clarify inconsistencies determined by the authority.

In case that the predominant activity is not carried out at the tax domicile indicated in the RFC, free letter in which it indicates "under oath of telling the truth" the domicile where it carries out the activity and, in its case, notice of opening of establishment.

The data, reports or documents necessary to clarify their tax situation before the RFC.

Table 9.13. Request for reimbursement of amounts derived from the VAT refund program to foreign tourists.

Documentation

Duplicate refund request (SAT-08-022 Format).

Attach compact disc or removable memory unit with the information indicated in the Eleventh Operating Rule of the Operating Rules to Administer the refunds of value added taxes to foreigners with tourist status in accordance with the General Population Law who return abroad by air or maritime route to them that has been transferred in the acquisition of goods.

Regarding the first time you request the reimbursement, present original or certified copy for comparison of the document (instrument to prove representation) of the corporate concessionaire and attach simple copy.

When another legal representative is substituted or designated, you must exhibit original or certified copy for comparison of the notarized assembly act or the notarial power that accredits the personality of the signer of the promotion and attach simple copy.

Official identification, any of those indicated 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 (original for comparison).

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 (original for comparison).

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 in accordance with fiscal provisions.

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it presented?

Natural persons.
Legal entities.
Within five years following the date on which the balance in favor was determined.
Regarding balances in favor of VAT in pre-operational period, in the month following that in which expenses and investments in the pre-operational period are made.

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, natural persons or legal entities, as appropriate:

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, as appropriate.

Capture 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 tax domicile, is correct, if so select Yes and choose Next.

Capture in the Procedure Information section; Origin of refund, Type of Procedure, Sub-origin of the balance and Additional Information, according to your request and press Next.

Capture in the Tax data, concept, period and exercise section: 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 that your declaration is not available in the system, select Yes to answer the section Information of 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 that is in the normal or complementary declaration as appropriate, Amount balance in favor: Amount manifested in the normal or complementary declaration as appropriate, Amount requested for refund: Amount you request for refund, if, in their case, you received previously a refund of the amount for which the procedure is presented, indicate the Amount of previous refunds and/or compensations (without including update) 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 icon Attach statement of account, register it in compressed file in ZIP format selecting Browse, choose the route where your file is located and choose Load or in case that 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 ZIP format pressing Browse, choose the route where your file is located and select Load and Next.

10.

Answer the question related to the ownership of the CLABE account.

11.

Verify the bank information that appears and press Next.

12.

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 original documents will be digitized 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 digitized form.
Press Browse to select the route 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.

13.

Once the capture is concluded, all the information will appear, verify that it is correct, if so, perform the sending with the use of your e.firma.

14.

Save or Print the receipt of receipt.

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, regarding the request for refund of balances in favor of VAT to taxpayers in the agricultural sector:

Positive tax compliance opinion.
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 totally 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, said resolutions must be duly founded and motivated. The above will not be applicable regarding taxpayers who have not previously submitted refund requests or who have submitted less 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, in accordance with electronic media accounting.

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

Positive tax compliance opinion.
The creditable VAT of said investments represents at least 50% of the total creditable VAT 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 named check, credit card, debit or service card or electronic funds transfer, except for those cash expenditures 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, in accordance with electronic media accounting.

Additionally, regarding the request for refund of balances in favor of VAT for taxpayers who produce and distribute products intended for human and animal food:

Positive tax compliance opinion.
The production or distribution activity of products intended for human and animal food, subject to the 0% rate, represents 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 named check, credit card, debit or service card or electronic funds transfer, except for those cash expenditures 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 in accordance with the present rule, you do not have resolutions by which amounts requested in refund for the concept of VAT have been denied totally or partially 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 regarding 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, in accordance with electronic media accounting.
Regarding the VAT that derives from operations between related parties or companies of the same group, the payment, full or credit of the transferred VAT in said operations must be proven.

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

Positive tax compliance opinion.
The production or distribution of patent medicines represents 90% of their total value of acts and activities, other than importation in the period that the refund is requested.
That the payment of the expenditures that generate the creditable VAT has been made by named check, credit card, debit or service card or electronic funds transfer, except for those cash expenditures 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 in accordance with the present rule, the taxpayer does not have resolutions by which amounts requested in refund for the concept of VAT have been denied totally or partially 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 regarding taxpayers who have not previously submitted refund requests.
That they 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, in accordance with electronic media accounting.
For the VAT that derives from operations between related parties or companies of the same group, the payment, full or credit of the transferred VAT in said operations must be proven.

Additionally, regarding the request for refund of VAT in pre-operational period:

Be in pre-operational period and opt to request the refund of the transferred or paid VAT in the importation that corresponds to the activities for which you will be obliged to pay the tax at the general rate or, to those to which the 0% rate will be applied.

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 appropriate.
Capture 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 clarifications, 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 requirement of the accounting and other documents and reports for them 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 that is in the possession of the tax authority, the refund is valid, the authorization will be total, otherwise the refund will be of a smaller 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.

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

40 days for the first refund request, regarding request for refund of balances in favor of VAT:
Generated by investment projects 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 investment projects in fixed assets.
For taxpayers who produce and distribute products intended for human and animal food.
For taxpayers who produce
40 days when there are errors in the data of the request and 20 days regarding 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 that which takes effect the notification, regarding the first request for information and documentation; and
Maximum in 10 days, counted from the day following that which takes effect the notification of the second request.
and distribute patent medicines; and
20 days following the date on which the request was presented, for the case that the refund request derives

exclusively investments in fixed assets, provided that, additionally, it complies with what is stated in rule 4.1.6., except for the first refund request and for the VAT refund request in the preoperative period.

What document do I obtain upon completing 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 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 assistance 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

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

To prove the Ownership Regime of the production unit, attach a copy of the title deed, public deed or policy, certificate of agrarian or parcelary rights or assembly minutes.
To prove the Legal Possession Regime of the production unit: lease contracts, usufruct, sharecropping, concession, among others. If they are subject to Water Regime: copy of water bills or water rights concession titles.
Attach copies of receipts in the taxpayer's name 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.
Provide data of service providers (RFC, corporate name and tax domicile, and number of employees providing services to the taxpayer with each one).

Regarding the refund request for VAT balances in favor of investments in fixed assets:

The corresponding information and documentation will be presented only once with the first refund request of an investment project carried out in accordance with rule 4.1.6.
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, delivering the updated information in accordance with the modification of the initial project.
Prior to submitting their first refund request, they may request that the tax authority review the information and documentation they currently have. For such purposes, the tax authority will have a period of 15 days for its review, which does not guarantee the admissibility of the refund request.

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

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

Regarding the refund request for 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 made in accordance with rule 2.3.12.
You may request that the tax authority review the information and documentation you currently have. For such purposes, the tax authority will have a period of 15 days for its review, which does not guarantee the admissibility of the refund request.

Regarding the VAT refund request in the preoperative period:

You must submit your request through the FED in accordance with what is stated in rule 2.3.4., in the type of procedure VAT Preoperative Period.
The corresponding information and documentation will be presented with the first refund request.
In the event that during the preoperative period the investment project is modified by more than 10% of the total estimate, you must inform in your immediate subsequent refund request to the ADAF, AGGC, or AGH, as applicable, 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 preoperative period will last, you must inform in your immediate subsequent refund request to the aforementioned authorities, the causes that led to the variation, you must prove with the documentation you consider necessary.

Legal Basis

Articles 17-D, 22, 22-B, 22-D, 37 and 134, fraction I of the CFF; 74, sixth paragraph, 113-E, last paragraph of the LISR; 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.

TABLE 10.1. Refund request for VAT balances in favor of agricultural sector taxpayers.

Name, Denomination or Corporate 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, stating that their corporate purpose is predominantly agricultural activity.

2.- LOCATION (TAX DOMICILE, 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
GOODS TRANSPORT:
3.2. NUMBER AND TYPE OF
MACHINERY OR EQUIPMENT FOR
CARRYING OUT THE ACTIVITY (FOR
EXAMPLE: TRACTORS,
BOATS,
GREENHOUSES, ETC.):
3.3. FIXED INVESTMENTS AND
INSTALLATIONS OR FIXED TO 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*)

Table 10.2. Refund request for VAT balances in favor of investments in fixed assets.

No.
Documentation

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.

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.

Financial position statement of the year immediately preceding the one in which you submit the refund request or of the most recent monthly period available in cases of recent creation or start of operations. If you were obligated or opted to audit your financial statements, you must provide the operation folio number assigned when submitting the audit.

Accounting register and supporting documentation of the vouchers related to investments, as well as documentation that proves the legal ownership, possession or custody of the assets constituting the investment, as well as their acquisition from January 2016 onwards, including, if applicable, photographs of them, as well as payment receipts and transfers of expenditures for the acquisition of assets.

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.

If applicable, exhibit the receipt acknowledgments of the notices corresponding to article 17 of the LFPIORPI.

Specify and document if the fixed asset investment will be entirely dedicated 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 will 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 activities for which VAT will be generated and the estimated date of its obtaining.

Free-form letter signed by the taxpayer or their legal representative stating under oath that the information and documentation provided is true.

Investment project signed by the taxpayer or their legal representative, containing the following information and documentation:

Regarding corporate persons, if applicable, the assembly minutes or board of directors minutes where the authorization or approval of the partners or shareholders regarding the investment to be made has been notarized;
General description of the investment project, specifying the final destination to be given to these investments, specifying the reasons for their strict indispensability for ISR purposes in relation to the acts or activities for which you will be obligated to pay VAT, indicating what the assets, services or temporary use of goods resulting from the investment will consist of, as well as the date when the realization of these acts or activities will begin;
Estimation of the total amount to be invested from the start until 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 its 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 funds is identified, the notarized minutes of capital contributions and, if applicable, the bank account statement of the applicant where the financing or the source of these resources is identified, including the statement corresponding to partners and shareholders in the case of capital contributions;
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 upon its conclusion.
Name, denomination or corporate 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 estimation of their recurrence over the time the investment realization lasts (exhibit the corresponding contracts and receipts if the acquisition of goods has already been made or the service has been provided);
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 registration 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.

Table 10.3. Refund request for VAT balances in favor of taxpayers who produce and distribute products intended for human and animal food.

No
Documentation

The refund request will be attached in digitized file the information described below:

List of all products intended for human and animal food 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 food, as applicable.
List of clients to whom you sell and/or distribute your products, representing more than 70% of their value of acts and activities.
Letter 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 food, including warehouses, storage facilities, depots, etc.

Regarding taxpayers who produce products intended for human and animal food, in addition to the general requirements, they must comply with the following:

Sanitary License (or Sanitary Registration) that recognizes the company as dedicated to the elaboration of products intended for human and animal food, issued by the Ministry of Health or COFEPRIS or also for the products they manufacture.
Indicate if the product they manufacture is subject to the IEPS Law, in accordance with article 2, fraction I, subsection J).
Indicate the NOMs applicable to them in accordance with the characteristics of the product they manufacture.
If applicable, due to the characteristics of the product, the prior sanitary authorization for importation.

Regarding taxpayers who distribute products intended for human and animal food, 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. Refund request for 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:

List of all and each of the products they produce and/or distribute recognized as patent medicine and representing 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, representing more than 70% of their income.
Free-form letter 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 facilities, depots, etc.

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 manufacture.
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 manufacture.

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 patent medicine suppliers.

Table 10.5. Refund request for VAT balances in favor of the preoperative period.

No
Documentation

In order 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:

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.

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.

Accounting register and supporting documentation of the vouchers related to expenses and investments.

Documentation that proves the legal ownership, possession or custody of the assets constituting the investment, including, 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.

If applicable, the receipt acknowledgments of the notices corresponding to article 17 of the LFPIORPI.

Free-form letter signed by the taxpayer or their legal representative in which you state under oath, the time the preoperative period in question will last, informs and supports what is appropriate according to the corresponding prospect or investment project, as well as the reasons justifying 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.

Investment project signed by the taxpayer or their legal representative, containing the following information and documentation:

Regarding corporate persons, if applicable, the assembly minutes or board of directors minutes where the authorization or approval of the partners or shareholders regarding the expenses and investment to be made has been notarized;
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 ISR purposes in relation to the acts or activities for which you will be obligated to pay VAT, indicate what the assets, services or temporary use of goods resulting from the expenses and investment will consist of, as well as the date when the realization of these acts or activities will begin;
Estimation of the total amount of expenses and investments to be carried out from the start until 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 its development (investment calendar), specify the type of income that will be generated with the expenses or investment and its probable date of obtaining;
Working papers and accounting records where the raising of financing is identified, the notarized minutes of capital contributions and, if applicable, the bank account statement of the applicant where the financing or the source of these resources is identified, includes the statement corresponding to partners and shareholders in the case of capital contributions;
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 upon its conclusion;
Name, denomination or corporate 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 estimation of their recurrence over the time the investment realization lasts (exhibit the corresponding contracts and receipts if the acquisition of goods has already been made or the service has been provided);
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 registration 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.

Working papers identifying how the estimate of the proportion representing the value of activities subject to the VAT Law was calculated, relative to the total activities to be carried out.

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

43/CFF Request for registration in the RFC of moral persons in the ADSC.

Procedure

Service

Description of the procedure or service

Amount

Submit your request to register a moral person (company, corporation, or association) in the RFC.

Free

Payment of fees

Cost:

Who can request the procedure or service?

When is it submitted?

The legal representative of the newly created moral person, such as:

civil associations, civil corporations, anonymous societies,

limited liability companies, unions, political parties,

religious associations, cooperative societies, rural production

societies, indigenous or Afro-Mexican towns and communities, among other

moral persons.

Within the month following the day on which they must file periodic, payment, or informational returns on their own behalf or on behalf of third parties or must issue fiscal 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 card.

Deliver the documentation to the staff attending 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 Receipt of registration in the Federal Taxpayer Registry, of the moral person.

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 for each of the partners, shareholders, or associates and other persons, whatever name they are designated by, who by their nature are part of the organizational structure and hold such status according to the statutes or legislation under which they are constituted (certified copy). In case it is not found within the constitutive document, you must present the written statement containing the valid RFC keys for the partners, shareholders, or associates and other persons, whatever name they are designated by, who by their nature are part of the organizational structure and hold such status 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 ratified signatures before 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.

Valid official identification and 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 (original).

In the case of moral persons 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:

Natural persons: EXTF900101NI1.
Moral persons: EXT990101NI1.

Additionally, if you fall under any of the following situations, you must bring:

Persons other than commercial corporations:

Constitutive document of the association (original or certified copy), or in its case, the publication in the official newspaper, gazette, or journal (simple copy or print).

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.

Associations in participation:

Partnership agreement, with ratification of the signatures of the associate and the partner before any SAT office or 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 of any other signatory and that those who appeared on behalf of another natural or moral person had sufficient personality to represent them at the time of granting said instrument (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 moral person participates as partner or associate (certified copy).
Instrument to prove representation, in case the partner is a moral person (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.

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 of any other signatory and that those who appeared on behalf of another natural or moral person had sufficient personality to represent them at the time of granting said contract (certified copy).

Moral persons residing 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 for the exchange of information 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 the autograph signature of the partner and associates or their legal representatives (original).
Trust agreement, in cases where applicable, with the 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 obligated to have this in said 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 moral persons in the Mexican republic issued by the General Directorate of Foreign Investment of the Secretariat of Economy, in cases where applicable.

Unions:

Statutes of the association (original or certified copy)
Registration resolution issued by the competent labor authority, in 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 is established by the law of the matter (original).

Exporters of convention and exhibition services:

Document accrediting 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).
Statutes of the association notarized (original).
Opinion of 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 representative
legal 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, journal, or gazette where the Decree or Agreement by which the trust is created is published (print or simple copy).
Trust contract number.

10.

Moral persons of a social or agrarian character 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
accredit the personality of the legal representative. This can be a partner, associate, member, or whoever the denomination that according to applicable legislation is granted to the members of the same, who must have the authority to represent the moral person before all kinds of administrative acts, in place of the general power for acts of domain or administration (certified copy).

The RFC keys indicated in the notarized constitutive document or notarized minutes mentioned in paragraph 2 of the section of requirements of this card, as well as the condition referred to in the first paragraph of the following section of this card, will only be required with respect to the ejidal commissariat and the board of supervisors, as well as their respective substitutes, provided that the minutes of the assembly or regulation where that election is recorded, is registered in the National Agrarian Registry.

11.

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).

12.

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 minutes and social statutes approved by the CNBV are accepted as the constitutive document. It will not be necessary to record said documents before a Notary or Public Broker nor before the Public Registry of Commerce.

13.

Indigenous or Afro-Mexican towns and communities:

Decree, Law, Agreement, or any other document issued by a competent authority at the federal, state, or municipal level, in which the
recognition of the indigenous or Afro-Mexican town or community is recorded in accordance with the applicable legislation (print or simple copy of the official newspaper, journal, or gazette and in case of a document issued by an authority, the original will be presented for comparison), in substitution of the requirement consisting of the "Notarized constitutive document or notarized minutes" located in the section "What requirements must I meet?" of this card.

Appointment accrediting your personality as legal representative of the indigenous or Afro-Mexican town or community, to carry out acts before the federal, state, or municipal authorities, in accordance with their normative systems or uses and customs, which may consist of minutes of the assembly in which the authority or representatives were elected, or some document issued by a 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 provision contained in Law, Regulation, Decree, Statute, or other legal document where your authority to act as representative is recorded, in substitution of the requirement consisting of the "Instrument to prove representation" located in the section "What requirements must I meet?" of this card.

Under what conditions must I comply?

The legal representative, the partners, shareholders, or associates, and other persons, whatever name they are designated by, who by their nature are part of the organizational structure of moral persons and hold such status 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 moral person and receive the documents that prove the registration of the
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.

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 receipt 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 holidays:

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 holidays.

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/
complaints-or-reports
Red phones located at SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional information

Associations 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 number of the trust as it appears in the contract that gives it origin.
The denomination of the indigenous or Afro-Mexican town or community to be registered will be the one indicated in the Decree, Law, Agreement, Constancy, or
any other document issued by a 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.

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

49/CFF Request for registration and cancellation in the RFC by spin-off of societies.

Procedure

Service

Description of the procedure or service

Amount

Allows the registration and cancellation of the societies involved in a spin-off of societies.

Free

Payment of fees

Cost:

Who can request the procedure or service?

When is it submitted?

The legal representative of the spun-off moral person designated.

At the moment they sign the minutes of the spin-off of societies.

Where can I submit it?

At the SAT office, 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?

Attend with the documentation mentioned in the section "What requirements must I meet?"

Deliver the documentation to the staff attending your procedure and provide the information requested.

Receive at the end of the procedure, the documents that prove the registration of your request.

If you meet the requirements, the spun-off moral person is registered, the spin-off company is cancelled, and you receive REQUEST FOR REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY, UNIQUE RECEIPT OF REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY, and Official Form RX stamped and folioed as a receipt.

What requirements must I meet?

At SAT offices:

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

Additionally, present:

Notarial document duly notarized where the spin-off is recorded (certified copy).

Certificate that the spin-off is registered in the Public Registry of Commerce (original), or in its case, a document accrediting that the registration before the Public Registry of Commerce is in process, which can be through a letter issued by the public notary who notarized the document of spin-off or through an insertion in the notarized document itself (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 ratified signatures before tax authorities or public notary (original).

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

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 societies a) Request for registration and cancellation in the RFC by spin-off of societies / 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 with blue ink by the legal representative in two copies.

Moral persons created from a spin-off must have a valid RFC key for each of the partners, shareholders, or associates that integrate it, within the notarized document that gives them origin. In case the valid RFC key of the partners, shareholders, or associates and other persons, whatever name they are designated by, who by their nature are part of the organizational structure and hold such status according to the statutes or legislation under which they are constituted is not found within said minutes, the legal representative must state in writing the corresponding RFC keys.

10.

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 receipt of their removal from the vulnerable activities registry in original.

11.

In the case of moral persons and associations in participation residing in Mexico that have partners, shareholders, or associates residing abroad

Foreigners who are not obligated to request their registration in the RFC will use the following generic RFC:

Individuals: EXTF900101NI.
Legal entities: EXT990101NI1.

What conditions must I meet?

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 on compliance with tax obligations.
Having filed the last declaration of the exercise of ISR.
Not being subject to the exercise of audit powers, nor having tax credits under its charge.
Not being published in the lists referred to in article 69 of the CFF, with the exception of fraction VI relating to forgiven credits.
Not being published in the lists referred to in the second and fourth paragraphs of article 69-B of the CFF.
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, or

who verified before the SAT the materiality of the operations supporting the CFDIs or who self-corrected, exhibiting in this case the

complementary declaration or declarations corresponding.

No omissions, differences, and inconsistencies in compliance with tax obligations.
Having an active tax mailbox.
That the address for keeping accounting records, stated in Form RX is locatable.

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.

Yes, order of verification at the address where accounting records are kept to determine its location. Resolution of the tramit 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 the tax situation of the splitting legal entity is not updated, the resolution is sent via Letter of Rejection for
non-compliance with requirements and conditions through the tax mailbox.
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 Registration:

Immediate tramit.

Cancellation by split-off:

45 calendar days .

Not applicable.

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

What is the validity of the tramit or service?

Official Form RX " Format for notices of liquidation, merger, split-off
and cancellation to the Federal Taxpayer Registry ", stamped.
APPLICATION FOR REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY.
UNIQUE ACKNOWLEDGMENT OF REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY.

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 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, 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

Application for registration in the RFC by split-off of societies

Tramit

Service

Description of the tramit or service

Amount

Submit your application for registration in the RFC of the society that arises from a split-off.

Free

Payment of rights

Cost:

Who can apply for the tramit or service?

When is it presented?

The legal representative of the legal person.

Within the month following the day on which operations begin.

Where can I present it?

At the SAT office , prior appointment registered at:

On 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?

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 they request.

Receive upon completion of the tramit, the documents that prove the registration of your request.

In case you meet the requirements, you receive APPLICATION FOR REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY and UNIQUE ACKNOWLEDGMENT OF REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY , of the legal person.

What requirements must I meet?

At the SAT office:

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

Additionally, present:

Notarized protocol document, where the split-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 ratified signatures before the authorities fiscal 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 of foreigners residing in Mexico (certified copy).

Key in the RFC of the splitting society, in case of partial split-off.

Official Form RX Format for notices of liquidation, merger, split-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 Split-off of societies b) Application for registration in the RFC by split-off of societies / 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 split-off, they must present the valid key in the RFC, of each partner, shareholders or associates and other persons, whatever name they may be designated by, that by their nature form part of the organizational structure and that hold such character according to the statutes or legislation under which they are constituted, that are mentioned within the protocolized document that gives rise to them.

10.

Written statement containing the valid keys in the RFC of partners, shareholders or associates, in case they are not found within the constitutive act (original).

11.

In the case of legal entities and associations in participation residing in Mexico that have partners, shareholders or associates residing in abroad who are not obligated 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, partners, shareholders or associates and other persons, whatever name they may be designated by, that by their nature form part of the organizational structure of the legal entities and that 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 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.

No.
Resolution of the tramit or service

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

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

Immediate tramit.

Not applicable.

Not applicable .

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

What is the validity of the tramit or service?

Official Form RX Format for notices of liquidation, merger, split-off and
cancellation to the Federal Taxpayer Registry, stamped.
APPLICATION FOR REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY.
UNIQUE ACKNOWLEDGMENT OF REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY.

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 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 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 Application for authorization for flexible installment payments during the exercise of audit 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 tax situation at any stage within the exercise of audit powers and until before the resolution that determines the tax credit is issued.

Free

Payment of rights

Cost:

Who can apply for the tramit or service?

When is it presented?

Individuals.
Legal entities.

When the tax authority has communicated the amount of the debt to correct.

Where can I present it?

On the SAT Portal:
www.sat.gob.mx
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 Official Part of Collection.

At the office of the federal entity that is exercising the audit powers over 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:

Enter the SAT Portal, in the link of the section Where can I present it? click on Tramits and services / More tramits and services / Compliance tools / Submit your clarification, orientation, service or request / Submit requests or notices / Steps to follow / 1. Enter the Service.

Capture RFC and 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 Service , in Tramit select the option PAYMENT BY INSTALLMENTS 66 AND 66-A CFF; in Directed to: ADR; * Subject:
Application for authorization for flexible installment payments during the exercise of audit powers; in Description: Briefly state the reason, period(s) and concept(s) for which you submit 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 that contains the number of folio of the tramit and your receipt acknowledgment with which you can follow up on your request, print it or save it.

Review your request case within a period of 7 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 is necessary to enter your request again.

In person:

Go to the offices of the corresponding ADR to your address or to the offices of the authority of the federal entity with the documentation that is mentioned in the section What requirements must I meet?

Deliver the requested documentation to the staff who will attend your tramit.

Receive the free writing stamped as receipt acknowledgment.

In case you do not comply:

When you do not meet any of the requirements indicated in the following section, within the period of 7 days following the receipt of your request you will be required to provide additional information, which you must deliver within the period of 10 days following that in which you are notified of said requirement. If you do not do so within said period or if you provide it incompletely, your request for authorization for installment payments will be rejected and it will be necessary that you submit 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.
Tax address stated in the RFC.
Key in the RFC.
Address for hearing and receiving notifications.
Indicate the authority to which you are addressing.
The purpose of the promotion.
Email address.
Proof of representation of individuals or legal entities.

Additionally, you must manifest the following:

Email address.
The manifestation that it is a debt due to self-correction, indicate the number of the operation and date of presentation of the
declaration.
The amount of the debt to pay, informed by the authority that is exercising audit powers, as well as the accessories
caused, identifying the part that corresponds to surcharges, fines and other accessories.
The flexible installment payment modality: In installments including the payment project with concrete dates and amounts or in a
differed manner, according to your choice.
The justification of the reason why you request this payment modality.
Under oath that 40% of the amount of the debt to correct represents more than the taxable income of the last fiscal year in which
you had profit.
The authority that is exercising the audit powers.

Copy of the last ISR declaration, in which you manifested taxable income and in case of submitting 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 ratified signatures before the fiscal 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.

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.

What conditions must I meet?

Have a Password, in case the tramit is carried out through the SAT Portal.

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?

On the SAT Portal:

Enter through the SAT Portal, in the link of the section Where
can I present it?
Click on Tramits and services / More tramits and services /
Compliance tools / Submit your clarification, oriente, service or request / Consult your request or notice / Steps to follow / 1. Enter the Service
Capture your
RFC, Password and choose Start session
Select the option Internet Services / Service or requests /
Consult , enter your folio number provided and choose Search.
Ø

In case of not having a response, go to the offices of the ADR, to receive additional information about the status of the tramit.

In Person:

At the Collection Office or of the Federal Entity in which
you submitted 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 the tax mailbox, personally 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 audit 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 the one in which the request was received or the fulfillment of the information requirement.

7 days.

10 days.

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

What is the validity of the tramit or service?

Receipt acknowledgment.
Authorization or negative resolution.

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

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

The FCFs to pay for the first and up to the last installment of the chosen period or authorized term or the one corresponding to the deferred amount, will be delivered to you as follows:
At the SAT Collection Office or at the office of the Federal Entity where you submitted your request.
Personal delivery at your tax address, together with the authorization resolution.
Through My portal , only for cases of replacement.
The payments authorized to you must be paid in the amounts and on the dates indicated that were authorized to you, if not, you will lose the
benefit.

Legal Basis

Articles 66, third paragraph and 134 of the CFF; 66 and 67 of the RCFF; Rules 2.9.10. and 2.11.4. of the RMF.

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

71/CFF

Notice of update of economic activities and obligations.

Tramit

Service

Description of the tramit or service

Amount

Update your tax situation in the RFC, in case your economic activities change , you choose a taxation option different from the one you have, your obligations are modified or you change your tax residence and maintain an economic activity in Mexico.

Free

Payment of rights

Cost:

Who can apply for the tramit or service?

When is it presented?

Individuals.
Legal entities.
Within the month following that in which you change your economic
activity or modify your tax obligations.
In case of changes in tax residence, at the latest within the 15
days immediately preceding that in which the change of tax residence occurs or maximum with two months of advance.

Where can I present 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 TRAMIT OR SERVICE

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

Enter the link for individuals or legal entities, 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 legal entities 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.

Capture your RFC, Password and the captcha or your e.firma and select Submit.

Next, the Legal Representative Data screen appears. Register the information requested in each field. If you are an individual and do not have a legal representative, you can leave the fields blank. In the case of a legal entity, registration is mandatory. Register the date of the transaction and a Questionnaire will appear where you must capture the income and economic activities information requested in each of its sections. Once completed, press the Continue button. The SUMMARY of the captured information will appear. Review it and correct if necessary. If it is correct, press the Save questionnaire data button and subsequently Confirm. The NOTICE OF UPDATE OR MODIFICATION OF FISCAL SITUATION is generated. Review the captured information. If necessary, you can correct it again. If the information is correct, press the Confirm button. This completes the capture of the procedure and generates the ACKNOWLEDGMENT OF TRANSACTION OF UPDATE OF FISCAL SITUATION, which proves the registration of your notice. We suggest printing or saving it.

In case you cannot complete the procedure on the SAT Portal, go to the SAT offices, with an appointment previously registered at:

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-servicio-solicitud

Capture 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, on the Procedure tab, select 71/Change of residence; in Directed to: SAT; in *Subject: Additional information due to change of fiscal residence; in Description: briefly explain what the request you are submitting is about; attach the scanned documents indicated in the section "What requirements must I meet?", for which choose Examine and select the digitized document in PDF format containing the information you need to upload and choose Load.

Press the Send button. Your request will be automatically generated with the attention procedure folio number and you will receive your receipt acknowledgment.

To follow up on your procedure, enter the link https://www.sat.gob.mx/portal/public/tramites/presenta-aclaracion-orientacion-servicio-solicitud, capture 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?

For the case of numeral 4 of the section "What do I have to do to carry out the procedure or service?", when the aforementioned notice cannot be submitted, go to the SAT office complying with the following:

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).

Requirements for the change of fiscal residence:

Digitized file containing the following information and documentation:

Official document issued by the competent authority that proves the tax identification number, tax registration or equivalent in the country where you will reside for tax purposes, or that this is in process (legalized or apostilled by the competent authority).

Designation of a legal representative who meets the requirements of article 174 of the Income Tax Law.

What conditions must I meet?

Have a Password or e.firma.
Legal entities must have a valid RFC key for each partner, shareholder or associate and other persons, regardless of the name by which they are designated, who by their nature form part of the organizational structure and hold such status according to the articles of incorporation or legislation under which they are constituted mentioned in the articles of incorporation document.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service?

Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

Immediate procedure, only for cases of obligation updates.

No.

Resolution of the procedure or service

If the information registration is correct, the taxpayer's fiscal situation is automatically 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, only for the case of obligation updates.

6 days.

10 days.

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

What is the validity of the procedure or service?

Notice of update or modification of fiscal situation.
Acknowledgment of updates of fiscal situation transactions.

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 in the fiscal orientation option 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:

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

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 submitted 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 of fiscal 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 fiscal regime, in which case, they must first request said authorization according to the procedure established by fiscal provisions.
Have a new fiscal obligation on their own account or for 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 case the official document issued by the competent authority, referred to in the section "What requirements must I meet?", is drafted in a language other than Spanish, it must be presented with its respective translation into Spanish by an authorized expert.

The SAT reserves its verification and checking powers regarding compliance with the requirements established in this procedure sheet, in the case of change of fiscal residence, so that, in case of determining non-compliance, it proceeds according to the applicable provisions.

The submission of the notice of change of fiscal residence is without prejudice to the application of the criteria to consider a person as a resident for tax purposes in Mexico in accordance with articles 9 of the CFF and 4 of the treaties to avoid double taxation that Mexico has in force, which 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 12.15. of the RMF; 1.3., 2.8., 2.10., 3.11., 3.13., 4.4. and 4.6. of the RFA.

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

73/CFF Notice of suspension of activities.

Procedure

Service

Description of the procedure or service

Amount

Update your fiscal situation 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 submitted?

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 two months in advance.

Where can I submit it?

On the SAT Portal:

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

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 submit it?", select Suspend activities and subsequently, Notice of suspension of activities and complete the following:

Capture your RFC, Password and the captcha or your e.firma and select Submit.

Next, the Legal Representative Data screen 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 transaction and in the next question select the corresponding option and subsequently press the Continue button.

On the next screen, Location Data, select from the drop-down list 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 is selected or captured, press the Continue button. This concludes 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 ACKNOWLEDGMENT OF TRANSACTION OF UPDATE OF FISCAL SITUATION is generated, which proves the registration of your notice. We suggest printing or saving it. This completes the procedure.

For the case of change of fiscal residence, additionally, you will proceed as indicated below, for the purpose of providing the information and attaching the digitized documentation referred to in the section "What requirements must I meet?"

Enter the SAT Portal at the link https://www.sat.gob.mx/portal/private/aplicacion/mi-portal

Capture 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, on the Procedure tab, select 73/Change of residence; in Directed to: SAT; in *Subject: Additional information due to change of fiscal residence; in Description: briefly explain what the request you are submitting is about; attach the scanned documents indicated in the section "What requirements must I meet?", for which choose Examine and select the digitized document in PDF format containing the information you need to upload and choose Load.

Press the Send button. Your request will be automatically generated with the attention procedure folio number and you will receive your receipt acknowledgment.

To follow up on your procedure, enter the link https://www.sat.gob.mx/portal/private/aplicacion/mi-portal, capture 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?

Requirements for the change of fiscal residence:

Digitized file containing the following information and documentation:

Designation of a legal representative who meets the requirements of article 174 of the Income Tax Law.

Declaration under oath that you are not exercising verification powers.

Acknowledgment of deregistration from the vulnerable activities registry, in case of taxpayers who are obligated subjects for carrying out vulnerable activities.

What conditions must I meet?

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 only for the case of suspension.

Resolution of the procedure or service

If you correctly capture the form fields, the taxpayer's fiscal situation 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, only for the case of suspension of activities.

6 days.

10 days.

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

What is the validity of the procedure or service?

NOTICE OF UPDATE OR MODIFICATION OF FISCAL
SITUATION.
ACKNOWLEDGMENT OF UPDATES OF FISCAL SITUATION
TRANSACTIONS.

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:

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 case the official document issued by the competent authority, referred to in the section "What requirements must I meet?", is drafted in a language other than Spanish, it must be presented with its respective translation into Spanish by an authorized expert.
The SAT reserves its verification and checking powers regarding compliance with the requirements established in this procedure sheet, in the case of change of fiscal residence, so that, in case of determining non-compliance, it proceeds according to the applicable provisions.
To facilitate the submission of the procedure on the SAT Portal, the Guide to submit the notice of suspension of activities via the internet is made available to you, which is found at the link in the section "Where can I submit it?", within the Suspend activities and Steps to follow option.
The submission of the notice of change of fiscal residence is without prejudice to the application of the criteria to consider a person as a resident for tax purposes in Mexico in accordance with articles 9 of the CFF and 4 of the treaties to avoid double taxation that Mexico has in force, which for the latter case could be applicable.
With the submission of this notice, the tax identification card assigned to you, if any, becomes void automatically.

Legal Basis

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

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

77/CFF

Notice of change of fiscal domicile 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 domicile data in the RFC.

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it submitted?

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

Where can I submit 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

At the SAT office, with an appointment previously registered at:

On the SAT Portal: https://citas.sat.gob.mx/

Regarding taxpayers who only receive income from salaries and generally from the provision of a personal subordinate service:

At the virtual office with an appointment previously 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?

On the SAT Portal:

Enter the SAT Portal, at the link for individuals or legal entities, as applicable, from the section "Where can I submit it?". For individuals, select Make your address change and in steps to follow, Notice of change of fiscal domicile; for legal entities, select Update your company's RFC while it is valid, subsequently, Make the fiscal address change of your company and in Steps to follow select, Notice of change of fiscal domicile of your company in the RFC.

Capture in the fields of the electronic form that appears regarding: Legal Representative Data (if applicable); if not applicable, capture the date of the transaction and choose Continue, verify the address and review the captured information. Confirm the data and enter your e.firma; press the Confirm button and subsequently Conclude request to finalize the NOTICE OF UPDATE OF FISCAL SITUATION and generate the ACKNOWLEDGMENT OF UPDATES OF FISCAL SITUATION TRANSACTIONS, print it or save it.

In case that, upon finishing the capture, the acknowledgment indicates that to complete the procedure you must appear at the SAT office of your preference, go with an appointment, with the documentation indicated in the section "What requirements must I meet?" option At the SAT offices.

At the SAT offices, with an appointment:

Go with the documentation mentioned in the section "What requirements must I meet?"

Deliver the documentation to the staff attending the procedure and provide the information requested of you.

Receive at the end of the procedure, the documents that prove the registration of your notice.

In case you meet the requirements you receive: NOTICE OF UPDATE OF FISCAL SITUATION and ACKNOWLEDGMENT OF UPDATES OF FISCAL SITUATION TRANSACTIONS, with which the procedure ends.

At the virtual office, with an appointment:

Enter the link https://citas.sat.gob.mx/ and send prior 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, as indicated in the section "What requirements must I meet?"

Enter your virtual session and provide the information requested by the staff attending the procedure.

In case you meet the requirements you receive: NOTICE OF UPDATE OF FISCAL SITUATION and ACKNOWLEDGMENT OF UPDATES OF FISCAL SITUATION TRANSACTIONS, 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 in the SAT offices can be used, bringing the active e.firma.

At the SAT offices:

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 Accredit Representation,

Subsection A) Official Identification,

of the present Annex (original).

In case of being a legal representative:

1.
Instrument to accredit representation (certified copy) or power of attorney signed before two witnesses and ratified signatures before tax authorities or public notary (original) or certified copy.

2.
Instrument to accredit 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 Accredit Representation, subsection C) Instruments to Accredit Representation, of the present Annex.

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

1.
Certified copy of the minor's birth certificate, 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.

2.
Judicial resolution or notarial instrument issued by a public notary stating parental authority or guardianship, if applicable (original).

3.
Valid official identification, which may be any of those indicated in Section I.
Definitions; pont 1.2. Official Identifications, Proof of Address, and Instruments to Accredit Representation, subsection A) Official Identification, of the present Annex (original).

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

1.
Have an appointment, previously registered at https://citas.sat.gob.mx/

2.
Valid official identification of the taxpayer, which may 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 the present Annex.

3.
If the address is not visible on the valid voter ID or any other identification indicated in Section I. Definitions; point 1.2. Official Identifications, Proof of Address, and Instruments to Accredit Representation, subsection A) Official Identification, of the present Annex, they must additionally present:
*
Proof of address, which may be any of those indicated in Section I. Definitions; point 1.2. Official Identifications, Proof of Address, and Instruments to Accredit Representation, subsection B) Proof of Address, of the present Annex (original). * The valid voter ID issued by the National Electoral Institute (formerly Federal Electoral Institute) must be presented on both sides.

4.
Format for notices to the Federal Taxpayer Registry through 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 Password and e.firma, only for notices submitted through the SAT Portal.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service?
Will 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 On the SAT Portal:

If you meet the requirements, your fiscal address is updated and you receive the ACKNOWLEDGMENT OF UPDATES TO FISCAL STATUS.
If you do not complete the procedure automatically, you receive the ACKNOWLEDGMENT OF UPDATES TO FISCAL STATUS and must go to SAT offices meeting the requirements indicated in the section "What do I have to do to perform the procedure or service?" in the part relative to
" At SAT offices ".
At SAT offices:
If you meet the requirements, your fiscal address is updated and you receive NOTICE OF UPDATE TO FISCAL STATUS, as well as the ACKNOWLEDGMENT OF UPDATES TO FISCAL STATUS, without it being necessary that the procedure was initiated through the SAT Portal.
At the virtual office:
If you meet the requirements, your fiscal address is updated and you receive, via email, NOTICE OF UPDATE TO FISCAL STATUS and ACKNOWLEDGMENT OF UPDATES TO FISCAL STATUS. In case you do not meet all requirements, you must restart your procedure. Maximum time limit for SAT to resolve the procedure or service Maximum time limit for SAT to request additional information Maximum time limit to comply with 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?
NOTICE OF UPDATE OR MODIFICATION OF
FISCAL STATUS.
ACKNOWLEDGMENT OF UPDATES TO FISCAL STATUS.
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
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:
Ø
Individuals:
https://www.sat.gob.mx/portal/public/tramites/inscripcion- y-aviso-al-rfc Ø 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, 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 at 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. 78/CFF Notice of correction or change of name and other identity data. Procedure Service Description of procedure 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 procedure or service?
When is it submitted?
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 the
one registered in the RFC.
Where can I submit it?
At SAT offices or virtual office, prior appointment registered at:
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? At SAT offices:
1.
Go with the documentation mentioned in the section "What requirements must I meet?"
2.
Deliver the documentation to the staff attending your procedure and provide the information requested by the tax advisor. 3. Receive, upon completion of the procedure, the documents that prove the registration of your notice.
In case you meet the requirements, receive ACKNOWLEDGMENT OF UPDATES TO FISCAL STATUS.
In case you do not meet all requirements, you will be informed of missing documentation and you must start your procedure again.
At virtual office:
Schedule your appointment:
1.
Enter the link https://citas.sat.gob.mx/ in the Register Appointment section.
2.Select the procedure option Contributor 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 according to your needs. 4.Receive by email the confirmation receipt of appointment at virtual office. Send your information:
1.Send to the email oficina.virtual@sat.gob.mx or in the Consult/Manage Appointment section (Files section), the documents indicated in the following section "What requirements must I meet?", according to the specifications indicated in said section. Perform the sending, preferably before your virtual session, indicating as "Subject" your RFC or full name. Attend your appointment at virtual office:
1.Enter your virtual session and provide the information requested by the staff attending the procedure.
In case you meet the requirements, receive ACKNOWLEDGMENT OF UPDATES TO FISCAL STATUS and
CONSTANCY OF FISCAL STATUS.
What requirements must I meet?
At 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 at the Portal https://www.gob.mx/actas where the data to be corrected appear, or, if applicable, updated CURP. 2. Valid migratory document issued by competent authority, stating the new name, in the case of foreigners (original). 3. In the case of Mexicans by naturalization, they may present Naturalization Letter (original). 4. 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 Accredit Representation,
subsection A) Official Identification, of the present Annex (original).
Regarding correction or incorporation of CURP:
1.
Updated CURP before the National Population Registry (RENAPO).
2.
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 Accredit Representation,
subsection A) Official Identification, of the present Annex (original).
In both cases:
In case of legal representation:
Instrument to accredit representation (certified copy) or power of attorney signed before two witnesses and ratified signatures before 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 Accredit Representation, subsection C) Instruments to Accredit Representation, of the present Annex.
Parents or tutors who exercise parental authority or guardianship of minors and act as their representatives must present:
1.
Minor's birth certificate, issued by the Civil Registry, in certified copy 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). 2. Judicial resolution or notarial instrument issued by a public notary stating parental authority or guardianship, if applicable (original). 3. Valid official identification, any of those previously described, in the name of the parent or tutor acting as representative of the minor (original). At 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:
1.
Birth certificate issued by the Civil Registry in certified copy or obtained at the Portal https://www.gob.mx/actas where the data to be corrected appear, or, if applicable, CURP. 2. In the case of Mexicans by naturalization, they may present Naturalization Letter issued by competent authority duly certified, (original). 3. Valid official identification of the taxpayer, which may 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 the present Annex. 4. Format for notices to the Federal Taxpayer Registry through virtual office FOV, contained in Annex 1, which you can download when scheduling your appointment at: https://citas.sat.gob.mx/ by selecting the Requirements to perform your procedure section or at the following link:
http://omawww.sat.gob.mx/documentossat/Documents/agsc/FormatoFOV.pdf Regarding correction or incorporation of CURP present:
1.
Updated CURP before the National Population Registry (RENAPO).
2.
Valid official identification of the taxpayer, which may 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 the present Annex (original). 3. Format for notices to the Federal Taxpayer Registry through virtual office FOV, contained in Annex 1, which you can download when scheduling your appointment at: https://citas.sat.gob.mx/ by selecting the Requirements to perform your procedure section or at the following link: http:// omawww.sat.gob.mx/documentossat/Documents/agsc/FormatoFOV.pdf 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 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 identity data in the RFC is updated and you immediately receive the documents that prove the registration of your notice. Maximum time limit for SAT to resolve the procedure or service Maximum time limit for SAT to request additional information Maximum time limit to comply with 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 UPDATES TO FISCAL STATUS. Indefinite. ATTENTION CHANNELS Consultations and doubts Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except days
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
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
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
Red phones located at SAT offices.
MarcaSAT 55 627 22 728 option 8.
Additional Information
Not applicable.
Legal Basis
Article 27 of the CFF; Articles 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 procedure or service
Amount
Updates the fiscal 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 submitted?
Individual (Legal Representative of the succession).
Within the month following the day the position of executor of the succession is accepted.
Where can I submit it?
At SAT offices, prior appointment registered at:
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. Go with the documentation mentioned in the section "What requirements must I meet?" 2. Deliver the documentation to the staff attending your procedure and provide information requested. 3. Receive upon completion of the procedure, the documents that prove the registration of your notice.
In case you meet the requirements receive ACKNOWLEDGMENT OF UPDATES TO FISCAL STATUS.
In case you do not meet all requirements, you will be informed of missing documentation and you must start your procedure again.
What requirements must I meet?
At SAT offices:
1.
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 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 with blue ink. 3. Death certificate issued by the corresponding Civil Registry (exhibit certified copy). 4. Agreement or notarial instrument accepting the position of executor, which must contain the start date of the succession (exhibit certified copy). 5. Valid and original official identification 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 Accredit Representation,
subsection A) Official Identification, of the present Annex.
In case of legal representation:
6.
Instrument to accredit representation (exhibit certified copy) or power of attorney signed before two witnesses and ratified signatures before tax authorities or public notary (exhibit original). 7. Instrument to accredit 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 further 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 the present Annex. What conditions must I meet? The deceased person must have been obligated to file periodic declarations on their own. The submission of this notice must be done after accepting the position of legal representative of the succession and prior to the submission of 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 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 fiscal status in the RFC is updated and you immediately receive the documents that prove the registration of your notice. Maximum time limit for SAT to resolve the procedure or service Maximum time limit for SAT to request additional information Maximum time limit to comply with 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?
Official Form RX " Format for notices of liquidation, merger, spin-off and
cancellation to the Federal Taxpayer Registry ", stamped.
ACKNOWLEDGMENT OF UPDATES TO FISCAL STATUS.
Until the executor or legal representative submits the notice of cancellation in the RFC by liquidation of the succession. ATTENTION CHANNELS Consultations and doubts Complaints and reports
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except days
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.
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 at SAT offices.
MarcaSAT 55 627 22 728 option 8.
Additional Information
Not applicable.
Legal Basis
Article 27 of the CFF; Articles 29 and 30 of the RCFF; Rule 2.5.13. of the RMF.
81/CFF Notice of cancellation in the RFC due to total cessation of operations.
Procedure
Service
Description of procedure or service
Amount
Updates the fiscal 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 submitted?
The legal representative of the legal entity and trust.
For cancellation: within the month following that in which the last declaration to which one is obliged has been filed. For change of fiscal residence: no later than within 15 days

immediate prior to the one in which the change of fiscal residence occurs or

maximum with two months in advance.

Where can I submit it?

At SAT offices, with an appointment for the legal entity cancellation service, registered at:

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?

Go with the documentation mentioned in the section "What requirements must I meet?"

Deliver the documentation to the staff who will handle the procedure and provide the information requested by the tax advisor.

Receive the Acknowledgment of update procedure information.

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.

following the submission 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 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 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.

If upon making your inquiry the notice is not yet registered, go to the SAT office where you submitted it, with an appointment, to receive

information on the tax status of the legal entity.

If you do not meet any of the requirements or conditions, you 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 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 Form RX Format of 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 manually with blue ink by the legal representative.

Document notarized before a public notary stating the total cessation of operations (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 the present Annex (exhibit original).

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 cancellation in the vulnerable activities registry.

Opinion of compliance with tax obligations in social security matters in a positive sense or Document containing the Legend of " Without

Compliance Opinion " , at the time of submission of the procedure.

Instrument to prove representation (exhibit certified copy) or power of attorney signed before two witnesses and ratified signatures before the

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 the present Annex.

Instrument to prove that the legal representative has been designated for tax purposes, in the case of residents abroad or of

foreign residents in Mexico (exhibit certified copy).

In the following cases, additionally present:

Public Administration (Federal, State, Municipal, etc.).

Instead of the notarial document stating the cessation, the Decree or agreement by which such entities are extinguished, published in the official

dissemination organ (copy or printout of the official gazette, newspaper or official journal).

Change of fiscal residence:

Document notarized before a public notary stating the designation of the legal representative who 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, tax registry or equivalent the country in which they will reside for tax purposes, or that this is in process ( exhibit certified copy, legalized or apostilled by competent

authority).

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 transfer of their assets to another authorized donee to

receive deductible donations (printout or copy).

Religious Associations.

Cancellation document issued by the Ministry of the Interior (exhibit certified copy).

What conditions must I meet?

Have submitted 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 submission of the procedure.
Not be subject to the exercise of verification powers, nor have tax credits in its name.
Not be published in the lists referred to in the second and fourth paragraphs of article 69-B of the CFF.
Not be published in the lists referred to in article 69 of the CFF, with the exception of fraction VI relating to forgiven credits.
That the amount of your income, deductions, the value of acts or activities, withholdings, or the creditable tax, which you declared in your

provisional payment, withholding, final or annual declarations, match the amounts indicated in your CFDIs, 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 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 before the SAT the materiality of the operations that support the CFDI or that self-corrected, exhibiting in this case the

declaration or declarations complementary that correspond.

Have an active tax mailbox.
That the address to keep the accounting, indicated in the 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 submitted the notice, with the number

of folio that is on the official Form RX.

Yes, verification order to the address where it keeps the accounting to

determine its location.

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.
If the tax 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

Maximum time limit for the SAT to request

additional information

Maximum time limit to comply with the information

requested

45 natural days.

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 of notices of liquidation, merger, spin-off and

cancellation to the Federal Taxpayer Registry " , stamped.

Acknowledgment of update or cancellation procedure information to the

RFC.

In its case, Rejection Office 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 days

non-working:

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.

Frequently asked questions:

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

Complaints and Reports SAT, from anywhere in the country 55 885 22

222 and for outside the country (+52) 55 885 22 222 (complaints and

reports).

Email: denuncias@sat.gob.mx
At 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:

If 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 audit powers with respect to 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 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.

82/CFF Notice of cancellation in the RFC due to total liquidation of assets.

Procedure

Service

Description of procedure or service

Amount

Updates the tax status in the RFC of a legal entity in case of cancellation by

total liquidation of assets or change of fiscal residence.

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it presented?

The liquidator of the legal entity.
The legal representative of the legal entity in case of change of

fiscal residence.

For total liquidation of assets: within the month following the date on

which the liquidation of the society ends.

Regarding change of residence: within the month following the

date indicated as change of fiscal residence in accordance with the procedure

sheet 85/CFF " Notice of start of liquidation or change of

fiscal residence " , which must be presented prior to this notice.

Where can I submit it?

At SAT offices, with an appointment for the legal entity cancellation service, 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 handle the procedure and provide the information requested by the tax advisor.

Receive Acknowledgment of update procedure information, review it and sign it.

If you meet the requirements, receive stamped and folioed Official Form RX as an acknowledgment of receipt, along with the document mentioned in the

previous point.

following the submission of the procedure, to verify that the notice was registered.

If the legal entity already appears cancelled, 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 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.

If upon making your inquiry the notice is not yet registered, go to the SAT office where you submitted the notice, with an appointment, to receive

information on the tax status of the legal entity.

If you do not meet any of the requirements or conditions, you 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 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 Form RX " Format of 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 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 case of change of

residence.

Document notarized before a public notary stating the liquidation ( exhibit certified copy).

Certificate that the liquidation is registered in the Public Registry corresponding to the Federal Entity in question in accordance with the

local legislation ( exhibit original), or in its case, document that proves that said registration is in process, which can be through a letter

issued by the Public Notary who notarized the liquidation document or through an insertion in the notarized document itself

( exhibit original) except in the case of Partnerships.

*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 proves that said registration is in process, which can be

through a letter issued by the Public Notary who notarized the dissolution document or through an insertion in the notarized document itself

( exhibit original).

Societies created under the Federal Law for the Promotion of Microindustry and Artisanal Activity, must exhibit the registration before

the Public Commerce Registry of the minutes of the extraordinary assembly in which the liquidation of the society is agreed ( exhibit original or certified

copy).

Valid official identification of the liquidator or in case that 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 prove representation , subsection A) Official identification , of the present Annex, ( exhibit 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, who acts on

behalf of 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 prove representation , subsection C) Instruments to prove representation , of the present Annex.

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; must present the acknowledgment of cancellation in the vulnerable activities registry.

Opinion of compliance with tax obligations in social security matters in a positive sense or Document containing the Legend of " Without

Compliance Opinion " , at the time of submission of the procedure.

In the following cases, additionally present:

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 transfer of their assets to another authorized donee to

receive deductible donations (printout or copy).

For change of fiscal residence:

Instead of the notarial liquidation document, the Notarial Testimony of the minutes of the assembly in which the change of residence is stated, containing

the data of its registration, before the Public Commerce Registry, 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, tax registry or equivalent the country in which they will reside for tax purposes, or that this is in process (exhibit certified copy, legalized or apostilled by competent

authority).

Document notarized before a public notary 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 tax purposes, in the case of residents abroad or of

foreign residents in Mexico (exhibit certified copy).

What conditions must I meet?

Have submitted the final declaration of the liquidation exercise.
Positive compliance opinion of tax obligations, in terms of article 32-D of the CFF of the legal entity to be cancelled, at the

time of submission of the procedure.

Not be subject to the exercise of verification powers, nor have tax credits in its name.
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 before the SAT the materiality of the operations that support the CFDI or that self-corrected, exhibiting in this case

the declaration or declarations complementary 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 payment, withholding, final or annual declarations, match the amounts indicated in your CFDIs, files,

documents or databases that the tax authorities have in their possession or to which they have access, regarding the last five fiscal years.

Have an active tax mailbox.
That the address to keep the accounting, indicated in the 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 submitted the notice, with the number

of folio that is on the official Form RX.

Yes, verification order to the address where it keeps the accounting, to

determine its location.

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.
If the tax 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

Maximum time limit for the SAT to request

additional information

Maximum time limit to comply with the information

requested

45 natural days.

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 of notices of liquidation, merger, spin-off and

cancellation to the Federal Taxpayer Registry " , stamped.

Acknowledgment of update procedure information.

Indefinite.

In its case, Rejection Office for non-compliance with requirements or

conditions.

ATTENTION CHANNELS

Inquiries and doubts

Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except days

non-working:

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.

Frequently asked questions:

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

Complaints and Reports SAT, from anywhere in the country 55 885 22

222 and for outside the country (+52) 55 885 22 222 (complaints and

reports).

Email: denuncias@sat.gob.mx
At 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 change of fiscal residence:

If 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 audit powers with respect to 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 a person as a tax resident in Mexico in accordance with Article 9 of the CFF and Article 4 of the double taxation avoidance treaties that Mexico has in force, which in 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.

83/CFF Notice of cancellation in the RFC due to death.

Procedure

Service

Description of the procedure or service

Amount

Updates the tax status of an individual in the event of death.

Free

Payment of fees

Cost:

Who can request the procedure or service?

When is it submitted?

Any family member of the deceased person.

Within the month following the death of the taxpayer.

Where can I submit 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 handle the procedure and provide the information requested by the tax advisor.

Receive, upon completion of the procedure, the official form RX stamped and folioed.

In case you meet the requirements, you will receive the ACKNOWLEDGMENT OF UPDATES TO TAX STATUS.
In case you do not meet all the requirements, you will be informed of the missing documentation 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:

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 by hand with blue ink.

Death certificate issued by the Civil Registry (exhibit certified copy).

Valid official identification of the family member, 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.

Acknowledgment of deregistration from 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:

They will not be obligated to file periodic returns on their own, only for personal services (salaries, assimilated or professional services).
They will be in suspension of activities, provided they do not have determined tax credits.
They will be registered without tax obligations.
They will tax exclusively under 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?

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 tax status of the deceased 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.

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.

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 the 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/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 at 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.

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

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 starts the exercise of

liquidation or changes fiscal residence.

Free

Payment of fees

Cost:

Who can request the procedure or service?

When is it submitted?

The liquidator of the legal entity that starts 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 return of the

exercise that you ended 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.

Where can I submit 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?

At the SAT offices, with an appointment.

Go with the documentation mentioned in the section "What requirements must I meet?"

Deliver the documentation to the tax advisor who will handle the procedure and receive the Acknowledgment of procedure information of update to the RFC, review it and

sign it.

Receive the official form RX stamped and folioed as acknowledgment of receipt, together 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 natural days after the submission of the procedure, to verify that the notice was registered.

If the legal entity already appears in 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 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 of making your inquiry, if the notice is not yet registered, go to the SAT office where you submitted the notice, 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 will receive a Rejection Office 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 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 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 Liquidation of societies a) Notice of start of liquidation or change of fiscal

residence / 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 hand with blue ink by the liquidator.

Document notarized before a public notary, where the dissolution of the society and the designation of the liquidator or liquidators is recorded (exhibit

certified copy).

Certificate that the liquidation is registered in the Public Registry corresponding to the Federative Entity in question in accordance with 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 Notary who notarized the liquidation document or through an insertion in the notarized document itself (exhibit original).

*In the case of Societies or Civil Associations, certificate that the dissolution is registered in the Public Registry corresponding to the Federative

Entity in question in accordance with 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 Notary 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 this 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 this Annex.

Additional requirements for the change of fiscal residence:

Notarial testimony of the assembly act in which the change of residence is recorded containing the data of its registration, 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, tax 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 respect to the transmission of their assets to another authorized donee to receive deductible donations (print or copy).

What conditions must I meet?

Having filed the annual return for early termination of the exercise.
Positive compliance opinion of the legal entity, at the time of submission of the notice.
Have the e.firma of the legal entity and of the liquidator.
Have an active tax mailbox.
That the address to keep the accounting manifested in the 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 form RX.

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 Rejection Office

for non-compliance with requirements or conditions, by 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

45 natural days.

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.

Acknowledgment of procedure information of update.
In case that the procedure is not appropriate, Rejection Office

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 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/inscripcion-y-

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-o-denuncias

Red phones located at the SAT offices.
MarcaSAT 55 627 22 728 option 8.

avisos-rfc-pm

Additional information

In the case 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 submission of this notice is without prejudice to the application of the criteria to consider a person as a tax resident in Mexico in accordance with Article 9 of the CFF and Article 4 of the double taxation avoidance treaties that Mexico has in force, which in 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 fees 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. This deadline will be

suspended until such time as the tax authority issues the Acknowledgment of

compliance with requirements of Article 27 of the CFF that establishes the procedure sheet

316/CFF "Prior review before the submission of the notice of cancellation in the RFC due to

merger of societies", in 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, until

for ten more days as long as the taxpayer carries out the necessary management to

subsanate the detected inconsistencies.

Where can I submit it?

At the SAT offices, with an 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 an 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 handle 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 form RX stamped and folioed as acknowledgment of

receipt, together with the document mentioned in the previous point.

Enter the SAT Portal, 45 natural days after the submission of the procedure to verify that the notice was registered.

If the legal entity already appears cancelled, 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 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.

What requirements must I meet?

At the SAT office:

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

Additionally, present:

Acknowledgment of compliance with requirements referred to in the procedure sheet 316/CFF "Prior review before the submission of the notice of cancellation in the

RFC due to merger of societies".

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 entity.

Notarial document in which the merger and instrument to prove representation of the merging entity is recorded (original or certified copy), or letter

power 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.

Instrument to prove representation of the merging entity for tax purposes, in the case of residents abroad or of foreigners

residents in Mexico. (certified copy).

Proof of address of the merging entity, 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 (digitalization of the original).

Express manifestation of the merging entity under oath, that assumes the ownership of the obligations of the merged entity, in accordance with

the applicable legal provisions, duly signed by the legal representative of the merging entity (original).

Express manifestation of the merging entity, under oath, duly signed by the legal representative (original), that at the date of

submission of the application the merged entity:

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 case of having celebrated said operations, that it proved to the SAT the materiality of the operations that support the CFDI or well, of

that it was corrected.

Express manifestation of the merging entity, under oath, that at the date of submission of the application the merged entity 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 entity (original).

10.

In the case that the merged entity is an obligated subject for carrying out vulnerable activities in terms of the LFPIORPI, it must present the acknowledgment of

deregistration from the vulnerable activities registry.

11.

In the case of Authorized Donees, the acknowledgment of submission of the Notice referred to in sheet 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 the information on the transmission of the assets of the merged organization, in accordance with what is stated in sheet 19/ISR "Declarative

statement to guarantee the transparency of assets, as well as the use and destination of donations received and activities destined to influence

the 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?

Enter 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 sheet, it

will be considered as complied with the requirement established in Article 14-B, fraction I, subsection a) of the CFF.

The tax status in the RFC of the merged legal entity will be updated with status of cancellation.

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

24 hours.

Not applicable.

What document do I obtain upon completing 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.
Acknowledgment of information for update or cancellation procedures to 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 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 at 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.

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

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 e.firma digital 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, due to 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, with an appointment previously 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?

Schedule your appointment for the e.firma service for individuals.

What requirements must I meet?

At the SAT office:

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

Additionally, present:

Removable memory unit USB preferably new.

If you are a foreigner, valid migratory document issued by the INM (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).

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 the event that the registered fiscal address does not match the proof of address you present at the time of carrying out the procedure, your address will be updated according to the proof you exhibit.

Individual taxpayers may only designate a legal representative to carry out the procedure for generating the e.firma Certificate in the following cases, additionally presenting 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 www.gob.mx/actas Portal (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 a public notary in which parental authority or guardianship is stated (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 opening of succession.

Document in which the appointment and acceptance of the position of executor is stated, granted through judicial resolution or in a notarial document, in accordance with the legislation on the matter (original).

Taxpayers declared absent.

Judicial resolution in which the designation as legal representative is stated and the special declaration of absence of the taxpayer is manifested (original).
Declaration under oath, in which it is indicated that the absence situation of the taxpayer has not been modified to date.

Taxpayers deprived of their liberty.

Agreement, order or resolution that accredits the deprivation of liberty of the taxpayer and/or the arraigo order signed by the Judge (original).
Any of the powers indicated in numbers 2 and 3 of 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 (certified copy).

Taxpayers clinically diagnosed in terminal stage.

Medical report issued by a public or private medical institution with terminal stage illness, in which such circumstance is expressly stated, name and professional license of the doctor, as well as the designation of the legal representative (original).
Any of the powers indicated in numbers 2 and 3 of 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 (certified copy).

What conditions must I meet?

Have an email address that can be accessed.
Have CURP or in its case, temporary CURP with valid photograph.

In the case of foreigners who are in national territory, the CURP indicated on the residence cards issued by the competent authority may be considered for registration.

Sign the e.firma certificate request format, (Official Form FE).
The legal representative must be previously registered in the RFC and have an e.firma Certificate and present any valid official identification and in original, 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.
Answer the questions asked by the authority, related to the tax situation of the taxpayer who intends to obtain the e.firma Certificate.
In the event that you wish to expedite the procedure, you can generate the requirement file (.req) and file (.key), through the Certifica program, available on the SAT Portal, at the following link: https://portalsat.plataforma.sat.gob.mx/certifica/

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 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 Services Module where they started their procedure.

No.

Resolution of the procedure or service

If you meet all the requirements:

e.firma digital certificate, digital file with (.cer) extension.
Comprobante of generation of the e.firma Certificate.

If any inconsistency is presented in the tax situation of the taxpayer or legal representative, the "Acknowledgment of request for additional information, related to your tax situation" will be issued, in accordance with what is stated by the procedure sheet 197/CFF "Clarification in requests for Password or e.firma Certificate procedures" of this Annex.

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.

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

What is the validity of the procedure or service?

When the procedure applies:

e.firma digital certificate, digital file with (.cer) extension.
Comprobante of generation of the e.firma Certificate.

The e.firma digital certificate has a validity of four years from the date of its issuance.

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

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
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.

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

In order to ensure the link that must exist between a digital certificate and its holder, during the appointment your identity data will be taken, consisting of:

dactylar fingerprints, front photograph, iris photograph, signature and digitization of original documents.

The legal representation referred to in this procedure sheet will be carried out in terms of article 19 of the CFF and the document that accredits the situation in which the individual taxpayer is located must be attached.

When you receive the "Acknowledgment of request for additional information, related to your tax situation", you must present a clarification with the information that disproves the irregularity identified in your tax situation, of your legal representative or in its case, partners, shareholders or members, in accordance with procedure sheet 197/CFF "Clarification in requests for Password or e.firma Certificate procedures" of this Annex, which will be attended by the authority within a period of 10 days.

The tax authority will carry out validation of the CURP indicated by the taxpayer at the time of presentation of the procedure before the National Population Registry, which must be valid and correspond to the data of the applicant.

Legal basis

Articles 17-D and 19 of the CFF; Rule 2.2.14. of the RMF.

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

146/CFF Request to leave without effect the payment in installments, in partialities or deferred.

Procedure

Service

Description of the procedure or service

Amount

Requests that the authorization for payment in partialities or in a deferred manner be left without effect because on a later date you presented a complementary declaration with which you modified the amounts that gave rise to the payment in installments.

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it presented?

Individuals.
Legal entities.

When you presented a complementary declaration that modifies your partialized debt.

Where can I present it?

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 Official Office of Collection.

At the offices of the corresponding federal entity.
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?

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.

Capture your RFC, Password and choose Log in.

Enter the sections Internet Services / Service or requests / Request and a form will appear.

Fill out the form as follows:

In the Service Description in Procedure section select the option INSTALLMENT PAYMENT 66 AND 66-A CFF ;

to: ADR; in * Subject: Request to leave installment payments without effect. Description: Indicate the information of the complementary declaration you presented and that supports your request to leave the previously authorized installment payments without effect; Attach File: choose "Choose file" and select the digitized 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.

Review your request periodically, as within 15 days you may be asked for missing information or informed of the issuance of the resolution to your request.

In person:

Go to the ADR corresponding to your address or to the federal entity with the documentation mentioned in the section What requirements must I meet?

Deliver the requested documentation to the personnel who will attend your procedure.

Receive the stamped free writing as a receipt acknowledgment.

What requirements must I meet?

Free writing signed and in two copies, in which you indicate:

Name, denomination, or corporate name of the company if you are a legal entity.
Fiscal address manifested in the RFC.
Key in the RFC.
Address 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.

That you request to leave without effect the authorized payment in partialities or deferred, indicating the number of the letter and its date, through which you were notified of the authorization resolution.
Under oath that the debt was not determined through a fiscal correction declaration or by reason of a report, likewise that you have not filed means of defense, regarding the debt.
Indicate the operation number and date of presentation of the complementary declaration and in its case, attach the payment receipts made.

Attach the documentation that accredits the way in which the contributions manifested in the complementary declaration were determined.

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 being 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, notary or public notary (original and simple copy for comparison).

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.

What conditions must I meet?

Have presented a complementary declaration.

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 through 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 / Consult your request or notice / Steps to follow /

Enter the Service

Capture 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 a response, go to the ADR offices, to receive additional information about the status of the procedure.

In person:

At the Collection office where you presented your request, or in the
corresponding federal entity, with the receipt acknowledgment.

No.

Resolution of the procedure or service

Once your request is entered, the authority will review that you meet the established requirements.
Within the 15 days following the entry of your request, the authority may do the following:

You will be notified via tax mailbox or personally of the request for missing information or documentation in your request.

In the case that no requirement has been omitted in your request, you will be notified, via tax mailbox or personally, of the resolution leaving the installment payment authorization without effect.

You must comply with the request for missing information or documentation in your request, within 5 days following the date of notification or delivery.

From the analysis of your request, the authority may leave the installment payment authorization without effect.
In the event that you do not meet any of the requirements, your request will be considered withdrawn.

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

15 days following the presentation of the request or the compliance with the request for information.

10 days following the presentation of the request.

5 days following that on which the notification of the request for additional information takes effect.

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

What is the validity of the procedure or service?

Receipt acknowledgment.
Resolution with the answer to your request.

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 at SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional information

Not applicable.

Legal basis

Articles 18, 19, 66 and 66-A of the CFF; Rules 1.6., 2.2.7. and 2.11.3. of the RMF.

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

168/CFF Request for registration in the RFC of individuals with the character of collectors of recyclable materials and products.

Procedure

Service

Description of the procedure or service

Amount

Present your request to register in the RFC individuals who collect materials and recyclable products.

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it presented?

Individuals.
Legal entities.

When you need 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 at the link in the section Where can I present it?

In My portal, capture your RFC, Password and choose Log in.

Select the option Internet Services / Service or request / Request and a form will appear.

Fill out the form as follows:

In the Service Description section, in the Procedure tab select the option COLLECTOR REGISTRATION ;

to: SAT,

in *Subject:

Collector registration ;

Description: Request for registration of individual collectors of materials and recyclable products. To attach the information related to the service, select the Attach File / Browse button, select the digitized file and choose Upload.

Press the Send button, the Receipt Acknowledgment is generated that contains the procedure folio with which you can follow up on your notice, print it or save it.

Review your clarification case within a 10-day period to verify if additional information was requested; if so, you will have 10 days to deliver it. If you exceed this deadline, it is necessary to resubmit your application.

Log in to the SAT Portal, within the 10-day period following the submission of the procedure, using 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 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 receive the Response Acknowledgment, print it and save it.

What requirements must I meet?

File containing information on natural persons acting as collectors of recyclable materials and products with the following characteristics:

File name RFC ddmmyyyy_consecutive number of two digits (##), where:
RFC refers to the key in the RFC of the natural or legal person trader.

ddmmyyyy: dd day mm month yyyy year of the date of generation of the file.

Consecutive: consecutive number of the file.

Example XAXX010101AAA07072012_01
No tabs.
Only uppercase letters.
The file format must be in American Standard Code for Information Interchange (ASCII), in UTF-8 format.
The file information must contain the following eight fields delimited by pipes " | ":

First column . - CURP of 18 positions of the collector. *In case their CURP has undergone modifications, the last one registered must be stated.

Second column . - Collector's first surname.

Third column . - Second surname (Not mandatory).

Fourth column . - Collector's name(s). If they have more than one, they must be registered separated by a blank space within this column.

Fifth column . - Collector's start of operation date, must be in DD/MM/YYYY format.

Sixth column . - Key in the RFC of the person requesting the registration.

Seventh column . - Valid email address of the collector.

Eighth column . - Valid ten-digit phone number of the collector.

Columns must not contain titles or be empty, except the third column (only if there is no data).
Must not contain empty rows.
Registration will be with the fiscal address of the acquirer.

The information must be sent in plain text files, compressed in ZIP format.

Digitized free-form letter in PDF format containing the sworn statement, through which the collector manifests their consent for the acquirer of their products to perform the registration in the RFC, stating that they are aware of the legal consequences of providing false information to the tax authority.

The letter must contain the date of issuance, indicate the key in the RFC, name, denomination or corporate name of the acquirer of their products, be duly signed by hand with blue ink or with a fingerprint by the collector and be accompanied by the valid official identification of the collector and the acquirer, 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, in color according to the original document.

In case the acquirer is a legal person:

The legal representative must attach their valid official identification and instrument to prove representation, for acts of administration, ownership or special powers of the legal representative person (certified copy), or power of attorney signed before two witnesses and ratified signatures before the tax authorities or before 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.

What conditions must I meet?

Have a Password.
Have a valid email address.
The situation of the fiscal address and the acquirer must be locatable. In case of not being locatable, enter a clarification case selecting the option ADDRESS VERIFICATION , according to the procedure indicated in procedure sheet 126/CFF " Request for address verification " .
Have an active tax mailbox.
Have some active economic activity registered in the RFC related to the collection of waste and materials intended for the recycling industry, as appropriate with the start of operation date of the collector manifested in the fifth column of the .txt file established in the section What requirements must I meet?

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 the SAT Portal, with the folio number found in the
Acknowledgment of receipt.
By entering a clarification case through the SAT Portal,
indicating the folio number corresponding to the request.

Yes, the SAT will verify that the acquirer has some active economic activity registered in the RFC related to the collection of waste and materials intended for the recycling industry, according to the start of operation date of the collector manifested in the fifth column of the .txt file 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 collectors is performed and you receive the Response Acknowledgment.
In the contrary case, the mentioned Response Acknowledgment indicates the reason why the request did not proceed.

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.

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.
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

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).

for outside the country (+52) 55 627 22 728.

Via Chat: https://chat.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 .

Email: denuncias@sat.gob.mx
In 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 acquirer can validate which of their collectors 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. "
To facilitate the presentation of the procedure in the SAT Portal, the Guide for registration in the RFC Collectors with CURP 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=1461175258472&ssbinary=true

Legal Basis

Articles 27 of the CFF; 297 of the CFPC; Rule 2.7.3.5. of the RMF.

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

186/CFF Online consultations and authorizations.

Procedure

Service

Description of the procedure or service

Amount

Perform online consultations or request confirmation of criteria on the interpretation or application of tax provisions in real and concrete situations or on those situations that have not yet been carried out, as well as the authorization of a tax regime.

Free

Payment of fees

Cost:

Who can request the procedure or service?

When is it presented?

Natural persons.
Legal persons.
Organizations that group taxpayers, such as:

Employer associations.

Labor unions.

Chambers of commerce and industry, agricultural, livestock, fishing or forestry groups.

Professional colleges, as well as the organizations that group them.

Civil associations that in accordance with their statutes have the same social object as the chambers and business confederations in the terms of the LISR.

Religious Associations.

Dependencies or Entities of the Federal, State, Municipal Administration, of the Mexico City and its Delegations, centralized, decentralized or decentralized, as well as the constitutionally autonomous organisms, using your e.firma as a competent public official to promote before tax authorities.

When you need it.

Where can I present it?

In the SAT 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 link in the section Where can I present it?, click on Procedures and services / More procedures and services / Compliance tools / Consultations, authorizations, notices and follow-up of online procedures / Consultations / Online consultations on the application of tax provisions in real and concrete situations or that have not yet been carried out and in the section Steps to follow click on Enter , or, select the following link: https://wwwmat.sat.gob.mx/tramites/login/91869/registra-tu-solicitud-de-autorizacion-o-consulta-en-linea

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 .

In case of registering your consultation or authorization for the first time, read the TERMS AND CONDITIONS OF USE OF THE CONSULTATION AND AUTHORIZATION SYSTEM - GENERAL CONDITIONS and choose I Accept .

Select Authorizations or Consultations ; in Modality expand the catalog and select the procedure you wish to present, and choose Next .

Step 1
Applicant data verify that your data is correct, if not, carry out the corresponding procedure through the official channels before continuing and if correct select Next ; Step 2 Related persons , if applicable, enter the RFC of the person authorized to hear and receive notifications, select Search , next, enter the phone number to 10 digits, where the person can be easily located, and choose Add ; in case the entered RFC is not valid, a message will appear indicating that the RFC was not found in the Expanded RFC system, please enter your data , in this case you must enter the correct one; the application allows you to register a maximum of 5 people to hear and receive notifications, so you must repeat these steps to complete them, the names of the people you added will appear, which you can eliminate if necessary by checking the box and selecting Delete . The form also allows you to register the data of the involved people, so, if you need to add them, you must select the Type of Person: Natural person, Legal person or Resident in the Abroad, and enter the RFC or Fiscal Identification Number and choose Add ; the application allows you to register a maximum of 5 people involved, so you must repeat these steps to complete them, the names of the people you added will appear, which you can eliminate if necessary by checking the box and selecting Delete , then choose Next ; the system generates a temporary folio number, without legal validity; however, it will serve to identify the promotion. The official case number will be assigned at the moment you sign the promotion, so you will have a period of 3 natural days to conclude and sign, in case of non-compliance, the request will be deleted; Step 3 Enter promotion data enter the following information:

Amount of the operation or operations object of the promotion. In case the operation has no amount, leave the field at zero.
Indicate all facts and circumstances related to the promotion and attach documents and information that support such facts
or circumstances. In case the space is insufficient, attach a file in PDF format with the rest of the information.
Describe the business reasons that motivated the proposed operation. In case the space is insufficient, attach a file in
PDF format with the rest of the information.

Choose Next ; Step 4 enter additional data select Yes or No to each of the situations presented, review the entered information, and choose Next ; Step 5 select documents , activate the corresponding checkbox(es) from the list shown by the application (for example:
Technical Sheet, Brochure, Diagram, Related Documentation, etc.) and choose Next; Step 6 Attach documents in Document Type deploy the menu, select the document (for example: Technical Sheet, Brochure, Diagram, Related Documentation , etc. ) and choose Attach ; click on select, choose the document that will accompany your promotion, choose Open and then select Attach . The system will show a notice, which indicates that the Document was attached correctly. To confirm, choose View and then close the document, repeat Step 6 , Attach documents until you upload all the files that are necessary, and choose Next ; Step 7 Sign promotion select Examine to add the Certificate and Private Key of your e.firma (.cer and .key), enter your Private Key Password and choose Sign ; Next the system will generate in PDF format: i) Acknowledgment of receipt of promotion, which includes the Case Number with which you can consult the status of your request at any time, ii) Promotion request format, iii) Acknowledgment of terms and conditions and iv) Certificate of electronic signing of documents.

To exit your tax mailbox, choose Log out .

In case you wish to send additional documentation, once you have registered your authorization or consultation request, enter https:// wwwmat.sat.gob.mx/tramites/login/01324/incrementa-la-informacion-de-tu-tramite-de-consulta-de-autorizacion-en-linea

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 ; in the section Consult Case , enter the Case Number with which your request was registered and choose Search , you can also perform the search by Type of Case or by Date of Receipt of the Promotion (Start Date and End Date).

To attach documentation, choose the request you wish to attend, next select Consult Documents , in Document Type deploy the menu, select Related Documentation and choose Attach ; click on select , choose the document you wish to send, choose Open , and then select Attach. The system will show a notice, which indicates that the Document was attached correctly. To confirm, choose View and then close the document, repeat this step until you have attached all the files that are necessary; finally, select Examine to add the Certificate and Private Key of your e.firma (.cer and .key), enter your Private Key Password and choose Sign ; Next the system will generate in PDF format: i) Acknowledgment of receipt of promotion and ii) Certificate of electronic signing of documents.

To exit your tax mailbox, choose Log out .

What requirements must I meet?

Those established in articles 18, 18-A and 19 of the CFF.

Regarding Dependencies or Entities of the Federal, State or Municipal Administration, Mexico City and its Delegations, centralized, decentralized or decentralized, as well as constitutionally autonomous organisms:

Appointment or designation of the person who in accordance with the Organic Law, Internal Regulation, Organic Statute or similar of the
Dependency or Entity in question, is competent or is empowered to promote before the tax authorities. It will be considered that an administrative unit is empowered to promote before the tax authorities, when so expressly stated by the administrative unit competent to interpret the Organic Law, Internal Regulation, Organic Statute or similar of which it is a matter.
Valid credential of the competent or empowered person, issued by the Dependency or Entity in question.

Documentation and information related to the procedure you wish to present.

Regarding consultations in which you have to define the applicable rate in accordance with articles 2o.-A and 25, fraction III of the VAT Law and 2o., fraction I of the IEPS Law:

e-5 payment format, in the case of sending samples for technical judgment.

Regarding operations with residents abroad or proposed by said residents, you must identify by name, corporate name or denomination, fiscal identification number and fiscal address:

All related parties that may result involved with the response to the consultation request or authorization in question. You must also state for these purposes, the country or jurisdiction where said related parties have their tax residence.
The foreign entity or figure of which they are immediately subsidiaries, defined in terms of financial information standards.
The foreign controlling entity or figure of the last level of the multinational group of the legal person requesting the consultation or authorization
in question.

What conditions must I meet?

Have a Password.
Have an e.firma.
Have an active tax mailbox.

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 SAT Portal, at the link: https://wwwmat.sat.gob.mx/ tramites/login/01324/incrementa-la-informacion-de-tu-tramite-de- consulta-de-autorizacion-en-linea
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 ; in the section Consult Case , enter the Case Number with which your request was registered and choose Search , you can also perform the search by Type of Case or by the Date of Receipt of the Promotion (Start Date and End Date).
The system will show the search result, in the last
column on the right (Case Status), you can view the status of your request.

No.

Once the authority resolves your consultation or
authorization procedure, you will receive a notice in the contact means you have registered in the tax mailbox (text message or email) where you will be indicated that you have a pending notification.

Resolution of the procedure or service

The resolution will be notified to you through the tax mailbox.

Any of the following letters may be issued:

Of information request,
Of confirmation of criteria or its denial,
Of authorization or its denial,

Of legal orientation.

In case of being protected against the use of said mailbox, the notification will be made in person.

After the period for the authority to issue the corresponding resolution has elapsed, if applicable, the ficta denial will apply.

Maximum time limit for the SAT to resolve the procedure or service

Maximum time limit for the SAT to request additional information

Maximum time limit to comply with the requested information

3 months.

At any time while no withdrawal is presented.

10 days.

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

What is the validity of the procedure or service?

Resolution letter.

Regarding consultations, it will be valid as long as the
tax provisions or interpretation criteria that supported the sense of the resolution are not modified.
In the case of authorizations, the validity will be for the fiscal year
in which it is granted or in the immediate previous fiscal year, when the resolution had been requested and this is granted within 3 months after the closing of the same.
Regarding consultations on concrete situations that have not yet
been carried out, the resolution will be valid in the fiscal year in which you formulated it and until within 3 months after said fiscal year, provided that it is the same legal scenario, subjects and matter on which you based the consultation and the tax provisions that supported the sense of the resolution are not modified.

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,
option 3 Fiscal Orientation and for outside the country (+52) 55 627 22

Via Chat: https://chat.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
In 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 consultations presented by organizations that group taxpayers
referred to in this sheet will be resolved by the units

administrative bodies attached to the AGGC and AGH, when they are fully integrated by subjects or entities under the jurisdiction of said Administrations.

General, as applicable.

For the purposes of consultations regarding the interpretation or application of tax provisions related to concrete situations that have not yet occurred, it will not be applicable with respect to the subjects and matters referred to in the second paragraph of rule 2.1.45.

The SAT will not be obligated to apply the criteria contained in the response to consultations related to concrete situations that have not yet occurred, nor to publish the extract of favorable resolutions to consultations that have been resolved in accordance with rule 2.1.45.

You must digitize the documentation and information in PDF format and avoid having each file exceed 4 MB.
If the file size is larger, you must adjust it or divide it into several files that meet the size and specifications indicated.
Avoid attaching files with the same name or with blank sheets.

In the case of consultations where the applicable rate and exemption of the tax must be defined in accordance with articles 2o.-A and 25, fraction III of the VAT Law and 2o., fraction I of the IEPS Law, you will do the following:

Submit your petition in accordance with this procedure sheet and obtain your receipt of petition with case number.

Make the payment of fees for the sending of samples for technical opinion, using the e-5 payment of fees format, which you can obtain at the following electronic address: https://wwwmat.sat.gob.mx/cs/Satellite? blobcol=urldata&blobkey=id&blobtable=MungoBlobs&blobwhere=1461176417468&ssbinary=true Send by messenger, courier or delivery

directly to the General Juridical Directorate of Customs attached to the National Customs Agency of Mexico (Central Customs Laboratory, located at Legaria Avenue No. 608, Ground Floor, Irrigación Neighborhood, Postal Code 11500, Miguel Hidalgo Municipality, Mexico City) the following:

Product sample, technical, commercial and other information that allows identifying the use or destination of the goods

(catalogs, technical sheets, labels).

Receipt of petition with case number.

Payment of fees.

Once you have delivered the samples and other documentation, you will send in PDF format the receipt of delivery of said

samples to the authority that will attend your consultation, by entering the following electronic address: https://wwwmat.sat.gob.mx/tramites/login/ 01324/incrementa-la-informacion-de-tu-tramite-de-consulta-de-autorizacion-en-linea and you will carry out the steps indicated in numeral 1 to 4 of

the section "What do I have to do to carry out the procedure?" In the event that you wish to send additional documentation, once you have

registered your authorization or consultation request.

For the purposes of this procedure sheet, the ultimate parent entity of the multinational group will be considered that entity or legal figure that is

not a subsidiary of another company and that is obligated to prepare, present and disclose consolidated financial statements in accordance with the 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.

It may be analyzed jointly with the Decentralized Juridical Administration that corresponds according to your tax domicile or with the ACNII of

the AGJ, or in its case, with the ACAJNGC and the ACAJNI of the AGGC or with the ACAJNH of the AGH, as applicable to their competence, the information

and documentation of the procedure that you intend to submit for consideration by the administrative unit that corresponds, prior to your presentation, without

for that it being necessary to identify the petitioners or their related parties.

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 those of the

Judicial Powers of the States and of Mexico City.

Legal Basis

Articles 17-K, 18, 18-A, 19, 33, 34, 36-Bis and 37, first paragraph of the CFF; 2o.-A and 25 of the LIVA; 2o. of the LIEPS; Rules 2.1.25.,

2.1.40.,

2.1.45.,

and 4.4.4. of the

RMF.

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

190/CFF Portable e.firma services.

Procedure

Service

Description of the procedure or service

Amount

Allows you to authenticate yourself in the SAT Portal applications that use this mechanism, as well

as to authorize procedures with your Password and dynamic key or to present the cancellation notice.

Free

Payment of fees

Cost:

Who can request the procedure or service?

When is it presented?

Individuals.

When you need to present any SAT procedure or service through a

mobile device.

Where can I present it?

On the SAT 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?

Portable e.firma user registration request

Enter www.sat.gob.mx, click on the section Procedures and services , option e.firma individuals .

Click on related contents, Obtain your registration as a portable e.firma user .

Enter the application with your e.firma or Password, the system will show you the email(s) registered in the Tax Mailbox to select one for the

activation of the portable e.firma service and select Accept ; read the terms and conditions of use; check the box, if you agree with the

terms and conditions for the use of portable e.firma and choose Accept ; enter your e.firma certificate (.cer file), your private key (.key file)

and the password of your private key and select Send .

Print or save your activation receipt for the portable e.firma service which contains your QR code to configure it with SAT Móvil; download from the

application store the SAT Móvil application; enter your RFC, Password and choose portable e.firma in the main menu; synchronize your device with the

service; press Read QR Code , once read the device is configured to generate dynamic keys; touch the screen to generate a

dynamic key to enter the different procedures and services of the SAT Portal.

Cancellation notice as a portable e.firma user

Enter the link: www.sat.gob.mx , click on the section Procedures and services , option e.firma, individuals .

Click on Related Contents , and then on Obtain your cancellation as a portable e.firma user .

Enter the application with your RFC , Password and captcha or valid e.firma.

Indicate that you agree with the terms of the service.

Print the cancellation receipt for the portable e.firma service.

Select finish to conclude.

What requirements must I meet?

Have an active e.firma and Password.

Under what conditions must I comply?

Have the SAT Móvil app (portable e.firma) previously installed on the device and Data service.
Have an email address to which you have access previously registered in the Tax Mailbox.

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

In the event that you meet all the requirements and conditions, your portable e.firma service will be activated.

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.

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

What is the validity of the procedure or service?

In the case of the portable e.firma user registration request.

Activation receipt for the portable e.firma service.

When the cancellation notice is presented as a portable e.firma user.

Cancellation receipt for the portable e.firma service.

Indefinite, as long as the cancellation of the portable e.firma service is not requested.

ATTENTION CHANNELS

Inquiries and doubts

Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except holidays:

Telephone attention: from anywhere in the country 55 627 22 728 and for

outside the country (+52) 55 627 22 728

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

Personal attention in 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 holidays.

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 available only for individuals.

Legal Basis

Article 17-D of the CFF; Rule 2.2.2. of the RMF.

191/CFF (Repealed)

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

204/CFF Notice of application of the VAT tax incentive for the provision of partial construction services of buildings intended for housing.

Procedure

Service

Description of the procedure or service

Amount

Present the notice of application of the VAT tax incentive for the provision of partial

construction services of buildings intended for housing.

Free

Payment of fees

Cost:

Who can request the procedure or service?

When is it presented?

Taxpayers who opt to apply the tax incentive, for the provision

of partial construction services of buildings intended for housing.

In the month of January of each fiscal year for which they exercise such

option.

In the case of newly constituted legal entities or of

individuals who start business activities, during the month

following the date of their registration in the RFC.

In the case of individuals or legal entities that were already

registered in the RFC and who start the economic activities for the

provision of partial construction services of buildings

intended for housing after the month of January, during the

month immediately following the date on which such

activities are registered in the RFC.

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 of the section "Where can I present it?"

Enter your

RFC, Password and choose Start session .

Enter the sections Internet Services / Clarifications / Request and a form will appear.

Fill out the form as follows:

In the section Description of the Service in Process select the option PARTIAL CONST HOUSING ; in

Subject: PARTIAL SERVICE OF HOUSING CONSTRUCTION. Description: briefly state the reason for the notice you are presenting or transcribe the text

indicated in the second paragraph of rule 11.5.4.; Attach File: choose Examine and select the digitized documents in PDF format

that contain the information you will upload indicated in the section "What requirements must I meet?" and choose Upload.

Press the Send button, the Receipt of reception is generated which contains the procedure folio number with which you can follow up on your notice,

print it or save it .

Enter the SAT Portal, with the folio number to verify the response to your notice at the link: https://www.sat.gob.mx/portal/private/aplicacion/mi- portal

according to the following:

In My portal , enter your RFC, Password and choose Start session select the option of Internet Services

/ Clarifications /

Query enter the folio number of the procedure and verify the solution granted to your notice.

What requirements must I meet?

PDF format file containing the declaration of the taxpayer or their legal representative, or written in the description of the notice,

indicating under oath that they opt for the tax incentive referred to in the First Article of the Decree granting housing support measures and other tax measures, published in the DOF on March 26, 2015.

Under what conditions must I comply?

Have a Password.

The taxpayer must have registered and valid, at the time of presenting this notice, any of the economic activities corresponding to the

provision of partial construction services of buildings intended for housing, referred to in Annex 6.

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 deadline for presenting the notice, the requirement and conditions, you receive a Response Receipt indicating that your notice is admissible;

otherwise, if you do not meet the requirement and/or conditions, or if the notice is presented outside the deadlines indicated in the Section "When is it

presented?", you receive a Response Receipt indicating that your notice is not admissible.

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

1 month.

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, at the time of presenting the notice.

Response receipt, indicating the admissibility or inadmissibility of the notice,

when the authority verifies compliance with the requirement and condition, as well

as its presentation within the deadline.

Valid for the fiscal year in question.

ATTENTION CHANNELS

Inquiries and doubts

Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except holidays:

Telephone attention: from anywhere in the country 55 627 22 728 and

for outside the country (+52) 55 627 22 728

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

Personal attention in 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 holidays.

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

When the taxpayer receives a response receipt indicating that their notice is inadmissible, once they have the requirement and condition, within

the respective deadline, they may present a new notice.

Legal Basis

Decree granting housing support measures and other tax measures, published in the DOF on March 26, 2015;

Rule 11.5.4. of the

RMF.

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

216/CFF Report of consent to invoice by a certification and CFDI generation provider for the primary sector.

Procedure

Service

Description of the procedure or service

Amount

Informs about the consent of individuals so that you can register them and

enable them to issue CFDI for the primary sector.

Free

Payment of fees

Cost:

Who can request the procedure or service?

When is it presented?

Legal entities that are certification and CFDI generation providers for

the primary sector.

During the month following the date of signature of the consent of the

individual to the PCGCFDISP, to be registered in the RFC and enabled

to issue CFDI.

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 of the section "Where can I present it?"

Select the option of Internet Services / Service or requests / Request and the form will appear.

In the section Description of the Service , on the tab Procedure select the option PCGCFDISP INF CONS INSC FACT ; in Directed to: SAT, in

*Subject: Consent to be registered in the RFC and enabled to invoice by a PCGCFDISP . Description: Consent to be registered

in the RFC and enabled to invoice by a PCGCFDISP , for which I attach the required documentation . Attach File / Examine , select

the digitized document in PDF format that contains the information you will upload, as well as the .txt file and choose Upload .

Press the Send button, the Receipt of reception is generated which contains the folio of the procedure with which you can follow up on your notice, print it or

save it.

Review your service or request case within 10 days

to verify if additional information was requested , in case it is, you will have

10 days to deliver it , if you exceed that deadline it is necessary to re-enter your request.

What requirements must I meet?

Download electronic format from the SAT Portal, which you can obtain at the following link: https://ampocdevbuk01a.s3.us-east-1.amazonaws.com/ Manifestacion_Consentimiento_Expreso_Para_Inscripcion_Expedicion_CFDI_PCGCFDISP_30c0a2737f.pdf

Free-form digitalized document in PDF format containing the consent of the individual from the primary sector for the PCGCFDISP to perform their

registration in the RFC and be accompanied by the valid official identification of the individual from the primary sector, any of those indicated in

the Section I. Definitions ; point 1.2. Official identifications, proof of address and Instruments to prove representation ,

subsection A) Official identification , present Annex (original).

File with .TXT extension, which must meet the following characteristics:

Name the file as RFC ddmmyyyy_sequence, where:

The RFC refers to the key in the RFC of the PCGCFDISP.

ddmmyyyy means: day (dd), month (mm) and year (yyyy) of the date of generation of the file.

Sequence: consecutive number of the file in two digits.

For example: XAXX010101AAA07072012_01

Without tabs.
It must be handled only in uppercase.
The file format must be in American Standard Code for Information Interchange (ASCII) in UTF-8 format.
The information in the file must contain the following twenty fields delimited by pipes " | " between each column:

First column . - CURP in 18 positions * In case 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 the individual has more than one name, they must be registered separated by a space in

this column.

Fifth column . - Date of start of operations in the following format DD/MM/YYYY.

Sixth column . - Key in the RFC of the certification and CFDI generation provider for the primary sector in 12 positions.

Seventh column . - Valid email address of the individual (not mandatory).

Eighth column . - Valid telephone number in ten digits of the individual (not mandatory).

Ninth column . - Key of the predominant agricultural, forestry, livestock or fishing productive activity they carry out in accordance with the

" Catalog of Economic Activities " contained in Annex 6.

Tenth column . - Street.

Eleventh column . - Exterior number.

Twelfth column . - Postal Code.

Thirteenth column . - Neighborhood.

Fourteenth column . - Locality.

Fifteenth column . - Municipality or Territorial Demarcation.

Sixteenth column . - Interior number (not mandatory).

Seventeenth column . - Federal Entity.

Eighteenth column . - Between street 1.

Nineteenth column . - Between street 2.

Twentieth column . - Additional references.

The columns must not contain titles or be empty, except the third and seventh column (only if the data for the second

surname and/or email address is not available).

It must not contain empty rows.
The information must be sent in plain text files, compressed in ZIP format.

Valid official identification of the representative of the Legal entity that is a certification and CFDI generation provider for the primary sector, which may

be any of those indicated in the Section I. Definitions ; point 1.2. Official identifications, proof of address and Instruments

to prove representation , subsection A) Official identification , present Annex, in color according to the document (original).

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 ratified signatures before the tax authorities or before a public notary.

Under what conditions must I comply?

Have a Password.
The situation of the tax domicile and of the Legal entity that is a certification and CFDI generation provider for the primary sector at the time of

presenting the procedure must be located. In case it is not located, enter a clarification case, in the option ADDRESS VERIFICATION ,

in accordance with the procedure indicated in procedure sheet 126/CFF "Request for address verification" .

Have an active tax mailbox.

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 of reception, at: https://www.sat.gob.mx/portal/private/ aplicacion/mi-portal

Register in My portal , your RFC and Password, and choose Start session .
Select the Internet Services option

/ Service or

requests / Query and enter the folio number assigned to your procedure.

No.

Resolution of the procedure or service

The authority will validate the information; if the request is appropriate, the registration of individuals will be carried out and you will receive an Acknowledgment of Response.
If not, the aforementioned Acknowledgment of Response indicates the reason why the request was not appropriate.
Once the requirements are met, it will enable individuals to invoice using a PCGCFDISP .

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

1 month.

10 days.

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

What is the validity of the procedure or service?

Acknowledgment of response.

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

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
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.

Diagram of the flow of submission of the procedure: http:// omawww.sat.gob.mx/factura/Paginas/proveedores_obligaciones.htm
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 and 29 Bis of the CFF; Rules 2.4.13. and 2.7.4.1. of the RMF.
...................................................................................................................................................

245/CFF Enablement of the tax mailbox and registration of communication mechanisms as contact means.

Procedure

Service

Description of the procedure or service

Amount

It enables the tax mailbox and registers communication mechanisms as contact means.

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it presented?

Individuals.
Legal entities.
When you require it.
In the case of individual taxpayers who opt to pay taxes under
the Simplified Trust Regime, within two months following that in which they have presented their notice.

Where can I present it?

On the SAT Portal, through the Tax Mailbox Minisite: 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?

To enable the tax mailbox you must register and confirm the communication mechanisms as contact means by doing the following:

Enter the SAT Portal, in the link in the section Where can I present it? , locate the main options bar and identify the " B " , click,
press the Enable your Mailbox button located in the upper right part of the screen and in the box that appears, click on the word here .
Register your RFC, Password, the captcha, or select e.firma and choose Send .
Capture your data in the form as follows:

When entering for the first time, the system shows the form for the registration of communication mechanisms.

In the form, capture at least one email address and your mobile phone number (cell phone) , with automatic long-distance code (national lada), which you will register as contact means; as a maximum you can capture five email addresses and one mobile phone number (cell phone) , with automatic long-distance code (national lada) . To add another email address as a contact means, press the Add Email button to capture the email address.

Once the communication mechanism(s) have been captured, you must press the Continue button .
A box will appear indicating whether you wish to continue with the procedure to register your contact mean(s), press the Accept button . For
the case of legal entities, the system will request confirmation via e.firma.
The system will show a screen indicating that the email(s) and the mobile phone number (cell phone) with automatic long-distance code
( national lada) have been registered, showing a folio, date and time.
Press the Print Acknowledgment button to be able to view, save or print the acknowledgment of registration or update of communication
mechanisms.

You must confirm the registered contact means within a period not exceeding 72 hours after registration, otherwise the system will cancel the request and you will have to perform it again.

In the event that you only confirm one of the two contact mechanisms (email or mobile phone (cell phone), with automatic long-distance code ( national lada), the procedure will not be concluded satisfactorily.

In the case of email, when you only have one confirmed email address and register another in substitution of this, without the confirmation procedure being carried out, the cancellation movement of the previously registered email will not be considered as carried out and it will prevail as a contact means for the purposes of the tax mailbox.

In the event that, in substitution of the mobile phone number (cell phone), with automatic long-distance code (national lada), another mobile phone number (cell phone) with automatic long-distance code (national lada) is registered, without the confirmation procedure being carried out, the cancellation movement of the previously registered mobile phone number (cell phone), with automatic long-distance code (national lada), will not be considered as carried out and it will prevail as a contact means for the purposes of the tax mailbox.

You will receive an Electronic Notice in each email address registered in the tax mailbox as a contact means, where you will be instructed: To
confirm your email, click here and you must press on the highlighted word.
In the event that you have updated the mobile phone (cell phone) , with automatic long-distance code (national lada), you will receive a text
message indicating: " The activation code for your cell phone registration with Tax Mailbox is: XXXXXXXXX " which you must capture, entering the Tax Mailbox again, in the Configuration section in the human silhouette icon located in the upper part of the screen , where it indicates: Capture the activation code we send you via SMS XXXXXXXXX .
The system will show a screen indicating that your email and/or your mobile phone number (cell phone) , with automatic long-distance code
(national lada) has been confirmed, you will receive a new notice in each of the communication mechanisms you have confirmed, in which you are indicated that you have a new message in your tax mailbox.
To consult messages within the tax mailbox select " My files " , in the " My communications " option. The system will show
a screen with a list of Unread Messages in which a new message will be deposited, for each contact means registered in the tax mailbox, to view it press the message link.
Note: In the event that you have not received any confirmation message from the tax mailbox, it is necessary to check in the junk mail folder in your email account, as due to the configuration that some providers have, emails from the tax mailbox are deposited in that folder.

In the event that you do not receive the activation code, verify that you have correctly registered the ten digits of the mobile phone (cell phone), with automatic long-distance code (national lada).

If the confirmation email is not found in the junk mail folder and the registered email is correct or well, you have verified that
the ten digits of the mobile phone (cell phone), with automatic long-distance code (national lada) were correctly registered , you can go to one of the SAT offices to solve your problem or present a clarification case through the SAT page.
If after 72 hours you do not receive the confirmation notice (confirmation link -email- and/or activation code -mobile phone
(cell phone), with automatic long-distance code (national lada)-), repeat the registration and confirmation procedure.

Print the Confirmation Acknowledgment.

You can print or save the acknowledgments of registration or update of contact means at any time, by entering your tax
mailbox, selecting " My Files " in the option of " My communications " , where you will find, the valid messages you have received, among them the acknowledgments generated by the registration or update of contact means.

Administration of contact means.

Once your tax mailbox is enabled, you can manage your contact means, adding, modifying or deleting email addresses and
the mobile phone number (cell phone) , with automatic long-distance code (national lada); to do this, enter the SAT Portal, locate the bar main options and identify the " B " , click, press the Update your contact means button located on the right part of the screen, in the box that appears and press the highlighted word here . Register your RFC, Password, the captcha, or select e.firma , choose Send and the system will show the " medios_contacto " form, perform the activities described in items 1, 2 and 3 to register and confirm the updated contact means; always under the condition of having at least one contact means registered and confirmed, for each of the communication mechanisms (email address and mobile phone number (cell phone)) .
While the contact means confirmation process is not concluded, the system will not allow you to include new records.

What requirements must I meet?

No documentation is required to be presented.

Under what conditions must I comply?

Individuals: Possess e.firma, portable e.firma and/or Password.
Legal entities: Possess 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?

In the event of not having received:

Electronic notice containing:

For email: confirmation link.

For mobile phone: activation code.

Confirmation message of contact means.

To request your clarification, enter My portal , through the link:
https://www.sat.gob.mx/portal/private/aplicacion/mi-portal

Register 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 Service Description section, in the Procedure tab,
select:
" HABILITA_BT " ; in Subject: Clarification for tax mailbox confirmation; in Description: State that you did not receive the electronic notices to confirm contact means in tax mailbox; in Attach File: Attach screen in PDF format where the registered contact means are visible and choose Load, select Send , the receipt acknowledgment is generated that contains the folio number of the request and your receipt acknowledgment with the No. . that you can follow up on your Clarification, print it or save it.

To follow up on your clarification enter My portal

Register your RFC and Password, and choose Start session .
Select the Internet Services option
/ Clarifications /
Query .
Fill in the folio number of your clarification.

Resolution of the procedure or service

If you correctly comply with the procedure indicated in the procedure sheet, you will obtain the " Acknowledgment of registration or update of communication mechanisms as contact means " .

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 from the moment you confirm the contact means.

Not applicable.

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

What is the validity of the procedure or service?

Acknowledgment of registration or update of communication mechanisms as contact means.

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.

For more information follow the steps indicated in the tutorial videos available on the SAT YouTube channel and in the minisite
of the tax mailbox at the following link:
http://m.sat.gob.mx/buzontributario/paginas/index.html

For more information, consult the Tax Mailbox minisite, located on the SAT Portal. https://www.sat.gob.mx

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

Article 17-K of the CFF; Rules 2.2.7., 2.5.22. and 3.13.32. of the RMF.
...................................................................................................................................................

295/CFF Request for modification or incorporation of partners, shareholders, associates and other persons who are part of the structure organic of a legal entity, as well as those who have control, significant influence, power of command and legal representatives.

Procedure

Service

Description of the procedure or service

Amount

Updates the information of your partners, shareholders, associates and other persons, regardless of the name by which they are designated, who by their nature form part of the structure organic and who hold such status in accordance with the statutes or legislation under which they constitute, as well as legal representatives. If you are a company whose shares are placed among the general investing public you must update the information of the persons who have control, significant influence or power of command, as well as the names of the common representatives, their RFC key and the percentage they represent with respect to the total of shares that it has issued, or in its case, presents the updated list of partners of societies cooperative production dedicated exclusively to fishing or forestry activities that count with a concession or permit from the Federal Government to exploit the marine resources or forestry .

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it presented?

Legal entities.
Companies whose shares are placed among the general public
investor.
Cooperative production societies dedicated exclusively to
fishing or forestry activities that have a concession or permit from the Federal Government to exploit marine resources or forestry.

Within thirty days following that in which the modification or incorporation of partners, shareholders, associates and other persons who form part of the organic structure of the legal entity, as well as those persons who have control, significant influence or power of command and of the common representatives of the shares that has emitted the legal entity will present the request.

For the modification or incorporation of legal representatives, when required.

For the updated list of partners of cooperative production societies dedicated exclusively to fishing or forestry activities, in the timeframes established in the RFA in force at the time of presentation of the notice, as appropriate for each case.

Where can I present it?

On the SAT Portal, within the Partners or Shareholders application, at the following link:
https://sya.sat.gob.mx/login

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 Partners or Shareholders application, enter with your e.firma and choose Start session .

Select the type of procedure: " Partners and Shareholders Notice (sheet 295/CFF) " , " Update of Legal Representatives (sheet 295/CFF) " , " Notice Legal Representative PI (6/LA, 7/LA, 141/LA and 142/ LA) " or " Partners List Fishing or Forestry Cooperatives (rule 1.16. RFA) " , according to correspond.

Fill in the data requested in the form and confirm the information.

Attach the documents indicated in the section What requirements must I meet? (All documents must be attached in PDF format).

Sign the procedure on behalf of the authenticated Taxpayer.

Print or save the Receipt Acknowledgment.

Enter the application, within a period of 10 days after the submission of the procedure, with the folio number, to verify the response to your request and query, print or save the Response Acknowledgment.

In the event of not having a response, you must enter a clarification case through the SAT Portal, attaching the supporting documentation you consider pertinent, so that the authority resolves your clarification through the same medium.

For companies whose shares are placed among the general investing public, the modification or incorporation must be carried out in accordance with the following:

In My portal , capture your RFC and Password, and choose Start session .

Select the Internet Services option
/
Services 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 SOCC_ACC_RL ; in Directed to : Corresponding ADSC, in Subject : Modification or incorporation of partners, shareholders and foreign associates; Description: Notice of modification or incorporation of partners, shareholders, associates and other persons, who form part of the structure organic of a legal entity, as well as those who have control, significant influence or power of command, when they reside abroad and are not obliged to register in the RFC.

II.

To attach information related to the service, press Attach File / Examine , select the digitized document in format PDF and choose Load .

Click on the Send button, the Receipt Acknowledgment is generated that contains the folio of the procedure with which you can follow up on your notice, print it or save it.

Consult your case within six days following the date on which it was entered, to know the response that the authority issued, or well, to know if the authority requested additional information; in that situation you will have ten days to deliver it, if you exceed that deadline it is necessary to enter your request again.

To verify the status of your notice, enter the SAT Portal, within a period of six days after the submission of the procedure, with the number folio, at: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal according to the following: In My portal , capture your RFC and Password; select the Internet Services option / Services or requests / Query ; capture 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 and save it.

What requirements must I meet?

Digitized file in PDF format containing:

For the update of legal representatives:

I nstrument to prove representation digitized, where the personality of the legal representative is accredited, in accordance with 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(s) to be registered, 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.
In the case of cancellation of legal representative(s), you must do so in accordance with the following:

In My portal , capture your RFC and Password, and choose Start session , select the Internet Services option / Services or requests / Request using the label " SOCC_ACC_RL " , directed to the ADSC corresponding to your tax domicile indicating in the subject: " Request for cancellation of legal representative " ; and in " Description " detail the cancellation movements you wish to carry out, including the RFC key, the full name of the legal representative, the date on which they ceased to hold the position and attach the notarial document where the revocation of powers is recorded.

For the case of modification or incorporation of partners, shareholders, associates and other persons who form part of the structure organic of a legal entity, as well as those who have control, significant influence or power of command:

Notarized document before a public notary and digitized in which the modifications or in its case the incorporation of partners and
shareholders, as well as those who have control, significant influence or power of command, as well as the common representatives of the shares that has issued the legal entity.
Valid official identification of the partners, shareholders, legal representative and other persons who form part of the organic structure that is

will update, 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.

When it concerns partners, shareholders, associates, and other persons who are part of the organizational structure of a legal entity, as well as those who have control, significant influence, or command power, who reside abroad and opt not to register in the RFC, whether they are individuals or legal entities, must attach as official identification Official Form 96.
When it concerns a partner or shareholder that is a legal entity resident in Mexico, must additionally attach the instrument to prove representation and official identification of the legal representative to prove their personality, in accordance with Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation, subsection A) Official identification, of this Annex.
When it concerns partners, shareholders, associates, and other persons who are part of the organizational structure of a legal entity, who are minors, must attach official identification of both parents who exercise parental authority and the minor's birth certificate.
When it concerns partners, shareholders, associates, and other persons who are part of the organizational structure of a legal entity, who are in the process of opening an estate, must attach the document notarized before a public notary in which the executor of the estate is recognized and accepts the position and the executor's official identification.

What conditions must I meet?

Have a valid e.firma of the taxpayer who promotes the request.
The taxpayer who promotes the request, as well as the partners, shareholders, associates, legal representatives, and other related persons must have a status other than Suspended or Cancelled before the RFC.

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?

In the SAT Portal, within the Partners or Shareholders application with the folio number found in the Receipt Acknowledgment.

No.

Resolution of the procedure or service

The authority will validate your information; if the request is appropriate, the relationship of partners or shareholders, persons who have control, significant influence, or command power, as well as the names of the common representatives of the legal entity are updated, and you receive a Response Acknowledgment.

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.

Not applicable.

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

What is the validity of the procedure or service?

Response Acknowledgment.

Valid until the organizational structure of the taxpayer legal entity changes and a new modification or incorporation of the partners, shareholders, associates, and other persons who are part of the organizational structure of the legal entity is presented, as well as those who have control, significant influence, or command power, as well as the common representatives of the shares issued by the legal entity.

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 in 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
In 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 19 and 27 of the CFF; 297 of the CFPC; Rule 2.4.15. of the RMF; Rule 1.16. of the RFA.

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

308/CFF Fiscal Situation Constancy with CIF

Procedure

Service

Description of the procedure or service

Amount

Allows you to obtain your Fiscal Situation Constancy with CIF.

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it presented?

Individuals and legal entities that are registered in the RFC and require having their Fiscal Situation Constancy with CIF.

When you require it.

Where can I present it?

In the SAT Portal:

For individuals and legal entities that have a valid e.firma or Password through:
www.sat.gob.mx/

SAT Mobile Application:
Download and install the "SAT Mobile" application on your mobile device.
SAT ID:
For adult individuals who do not have a valid e.firma or Password at https://satid.sat.gob.mx/
Virtual Office: Prior appointment registered at https://citas.sat.gob.mx/ in the service "Delivery of Constancies (virtual office)".
In any SAT office: for this service no appointment is required.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Through the SAT Portal, if you have e.firma or Password:

Enter www.sat.gob.mx
/ click on Procedures and services, click on More Procedures and services.

Select the option Constancies, refunds and notifications and click on Fiscal Situation Constancy / Download Constancy in SAT Mobile / Request Constancy with SAT ID / Request the Constancy from the one-to-one Chat / Request the constancy in Virtual Office, accordingly.

Enter with your e.firma or Password and click on Send.

Click on the Generate
Constancy button.

The information will be shown in another window of your browser.

Print or save your Fiscal Situation Constancy with CIF on your device.

SAT Mobile.

Download the SAT Mobile application on your mobile device.

Enter with your RFC and your Password.

In the My RFC section, click on the Constancy option.

Print, save, or share your Fiscal Situation Constancy with CIF.

SAT ID.

If you are an individual over 18 years old, enter the SAT Portal: https://satid.sat.gob.mx/ and select the option; Fiscal Situation Constancy with CIF, follow the steps indicated to complete the process.

In case you have a disability that prevents you from fulfilling 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 of you appear in the same frame.

If the answer is positive:

The document in PDF format with your Fiscal Situation Constancy with CIF will be sent to the email address you registered.

If the answer is negative:

Restart the procedure correcting the detected inconsistencies.

Virtual office.

The link to enter the video conference is sent to the registered email.

Prior to your appointment, send your valid official identification digitized on both sides in *.pdf format, in color and legible in the Consult/Manage appointment section or to the email address oficina.virtual@sat.gob.mx

Enter on the date and time of your appointment, Mexico Center time.

Keep the camera and microphone of your device on.

In the SAT office.

Go to the SAT office of your choice or Tax Service Module.

Present the documentation and information indicated in the section What requirements must I meet?

If you have e.firma, the presentation of the official identification can be omitted, in which case your identity will be accredited only with the validation of your fingerprint.

What requirements must I meet?

Through the SAT Portal.

Have e.firma or Password.

SAT Mobile.

Have Password.

SAT ID.

Valid official identification (original), 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.

Virtual office.

Appointment.

Valid official identification (digitization of the original), 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 the SAT office

What conditions must I meet?

The documentation and information provided must have adequate visual quality and be legible, to ensure correct reading.

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?

Through the SAT Portal, SAT Mobile, virtual office, and in SAT offices.

Immediate procedure.

Through SAT ID.

In the section check the status of my procedure.

No.

Resolution of the procedure or service

In case the procedure is appropriate: Fiscal Situation Constancy with CIF.

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

Through SAT ID.

At the latest within five business days following the business day following the sending of your request, and according to the notified inconsistencies you can resubmit a request correcting the inconsistencies.

Through the SAT Portal, SAT Mobile, virtual office, and in SAT offices.

Immediate procedure.

Not applicable.

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

What is the validity of the procedure or service?

Fiscal Situation Constancy with CIF.

Indefinite.

ATTENTION CHANNELS

Inquiries and doubts

Complaints and reports

MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:

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

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

Personal attention in 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
In 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

Legal entities can only generate their Fiscal Situation Constancy with CIF through the SAT Portal with a valid e.firma or Password.

In case you do not know if you are registered in the RFC, you can verify it in the SAT Portal at www.sat.gob.mx click on the section Procedures and services, then click on RFC, persons, and in the Additional information section locate the item that says "If you wish to validate the existence of a Federal Taxpayer Registry" and enter the section called here, where you can: a) consult your RFC key via CURP; b) validate RFC one by one or massively up to 5 thousand records online, and c) verify if you are registered in the RFC.

Legal basis

Article 27, subsection C, fraction VIII of the CFF; Rule 2.4.10. of the RMF.

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

312/CFF Request for generation of the e.firma Certificate for legal persons.

Procedure

Service

Description of the procedure or service

Amount

Allows you to obtain your e.firma digital certificate for the first time.

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it presented?

Legal persons.

When you need to obtain your e.firma for the first time or it is necessary to perform an update to the e.firma file derived from a previous change to the RFC in the denomination, regime, or legal representative.

Where can I present it?

In any SAT office that provides the e.firma service for legal persons, with a prior appointment registered in 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?

In SAT offices:

Have an appointment, previously registered at https://citas.sat.gob.mx/, for the e.firma service for legal persons.

What requirements must I meet?

In the SAT office:

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

Removable memory unit (USB) preferably new.

Notarized constitutive document (original or certified copy).

Any of the powers indicated in numbers 2 and 3 of 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 (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 (original).

Proof of address, in the name 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 B) Proof of address, of this Annex (original).

In case the registered fiscal address does not match the proof of address you present when carrying out the procedure, your address will be updated according to the proof you exhibit.

Updated information of the partners, shareholders, or associates, which must match the information presented according to form 295/CFF "Request for modification or incorporation of partners, shareholders, associates, and other persons who are part of the organizational structure of a legal entity, as well as those who have control, significant influence, command power, and legal representatives". In case this request has not been presented, the information must be exhibited in accordance with the format LIST OF PARTNERS AND SHAREHOLDERS.xlsx. of the partners, shareholders, or associates, this information must match the information stated in the constitutive act, in case these subjects are different from those indicated in the aforementioned act, the notarized assembly act accrediting this must be presented (original).

Written statement containing the RFC key of the partner or shareholder who has effective control of the legal entity in accordance with what is indicated in article 27, subsection B, fraction VI, of the CFF. The partner or shareholder must match the information contained in the constitutive act or, if applicable, in the notarized assembly act.

Additionally, the following requirements must be presented for each case:

Persons other than commercial societies:

Constitutive document of the group (original or certified copy) or, if applicable, the publication in the official newspaper, periodical, or gazette (simple copy or print).

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.

Associations in participation:

Partnership agreement (original).
Valid official identification of the contracting parties and the associate (in case of individuals), which can be any of those indicated in the
Section I. Definitions; point 1.2. Official identifications, proof of address and Instruments to prove representation,
subsection A) Official identification, of this Annex (original).
Constitutive act, any of the powers indicated in numbers 2 and 3 of 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. (certified copy) and original official identification, which accredits the legal representative, in case a legal entity participates as associate or associatee.
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 of any other attendee and those who appeared on behalf of another
physical or legal person had sufficient personality to represent them at the time of granting said instrument (original).
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 of any other attendee and of those who appeared
on behalf of another physical or legal person had sufficient personality to represent them at the time of granting said contract certified copy).

Legal entities resident abroad with or without a permanent establishment in Mexico:

Act or constitutive document duly apostilled or legalized, as applicable. When these are in a language other than Spanish, a translation into Spanish must be presented, performed by an authorized expert (certified copy).
As applicable in each case:

Partnership agreement with the handwritten signature of the associate and associates or their legal representatives (original).

Trust agreement with the handwritten 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 obligated to have this in said country (certified copy, legalized or apostilled by competent authority).

Act or document duly apostilled or legalized, in which the agreement to open the establishment in the national territory is recorded certified copy).

Public Administration and other State Bodies (Federal, State, Municipal):

Decree or agreement by which these entities are created, published in an official dissemination organ (simple copy or print of the newspaper, periodical, or official gazette), or simple copy or print of the current legal provisions that accredit their constitution, legal personality, and
organizational structure.
Regarding administrative units or decentralized administrative bodies, the authorization of the public entity to which they belong.
The legal representative or public official must have the authority to represent the public entity before any type of authority or for
all kinds of administrative acts, accrediting their personality with the following:

Original of the Appointment.

If applicable, simple copy or print of the legal provision contained in Law, Regulation, Decree, Statute, or other legal document where its authority to act as representative of the public entity from which it intends to process the e.firma Certificate is recorded, only in case of not being published in the corresponding Official Digital Newspaper, Periodical, Gazette, or Bulletin.

Unions:

Statutes of the group (original).
Registration resolution issued by the competent labor authority (original).

Other grouping figures regulated by current legislation:

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

Export companies of convention and exhibition services:

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

Religious Associations:

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

Trust:

Trust agreement, with the handwritten signature of the settlor, trustee, or their legal representatives, as well as the legal representative of the
fiduciary institution, notarized before a public notary (original or certified copy).
In the case of entities of the Public Administration, print or simple copy of the newspaper, periodical, or official gazette where the Decree or
Agreement by which the trust is created is published.
Trust contract number.

Legal entities of an agrarian or social character and other societies that integrate irrigation modules or assist them (distinct from Unions):

Document by which they were constituted or have been legally recognized by the competent authority (original or certified copy).
Notarial document, appointment, act, resolution, award, or document corresponding in accordance with the applicable legislation, to accredit
the personality of the legal representative. This can be a partner, associate, member, or any other denomination that, in accordance with the legislation

applicable, provided that the members thereof are granted, who must have the authority to represent the legal entity before all types of authorities or for any type of administrative acts, instead of the general power for acts of ownership or administration, (certified copy).

The RFC keys referred to in paragraph 7 of this section are only applicable for representatives of the Assembly, provided that the assembly minutes recording their election are registered in the National Agrarian Registry.

As well as for the representatives or person in charge of the administration and operation of irrigation systems for the common use of national waters, provided that their appointment is indicated in the bylaws of the legal entity.

The document recording the registration in the National Agrarian Registry referred to in the previous requirement, or in its case, the concession to administer or operate an irrigation system or for the exploitation, use, or common benefit of national waters for agricultural purposes issued by the competent authority.

Social Legal Entities (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 corresponding document in accordance with applicable legislation, to prove the legal personality of the legal representative. This may be a partner, associate, member, or whoever is the denomination given to its members in accordance with applicable legislation, who must have the authority to represent the legal entity before all types of authorities or for any type of administrative acts, instead of the general power for acts of ownership or administration, (certified copy).
Submit 50% plus one of the RFC keys of its partners or associates from the written declaration referred to in paragraph 8 of this section.

Multiple-Object Financial Societies:

Have the current folio 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).
The notarized constitutive act and bylaws approved by the CNBV are accepted as the constitutive document. It will not be necessary to have these documents recorded before a notary public or public broker nor before the Public Registry of Commerce.

Legal Entities that were extinguished due to a merger:

Notarial document where the merger is recorded (certified copy and simple copy).
Any of the powers indicated in paragraphs 2 and 3 of 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 of the legal representative of the surviving company or that resulting from the merger (certified copy).

Legal Entities declared bankrupt:

Sentence issued in commercial bankruptcy proceedings, as well as the order declaring it final (original or certified copy).
Appointment and acceptance of the position of the trustee, agreed upon by the judge of the case (original or certified copy).

Legal Entities in liquidation:

They may carry out the procedure through the liquidator, who must prove their status as legal representative through an appointment or designation, in accordance with Chapter XI of the LGSM, and general power for acts of ownership (original or certified copy). In this case, it will not be necessary to comply with the requirement referred to in paragraph 6 regarding proof of address.

Representative Offices of Foreign Financial Entities:

Current bylaws of the Representative Office (original or certified copy).
Resolution or agreement of the competent body of the Foreign Financial Entity in which the legal representative is appointed with general power for acts of ownership or administration (original or certified copy).

Simplified Joint Stock Companies (SAS):

Constitutive act or social contract signed by the shareholder(s) and by the Ministry of Economy.

Indigenous or Afro-Mexican Peoples and Communities:

Decree, Law, Agreement, or any other document issued by a competent authority at the federal, state, or municipal level, in which the recognition of the indigenous or Afro-Mexican people or community is recorded in accordance with applicable legislation (printout or simple copy of the official gazette, newspaper, or journal, and in the case of a document issued by an authority, the original will be presented for verification and digitization), in substitution of the requirement consisting of the "Notarized constitutive document or notarized minutes" located in the section "What requirements must I meet?" of this sheet.

Appointment by which you prove your personality as the legal representative of the indigenous or Afro-Mexican people or community, to perform acts before federal, state, or municipal authorities, in accordance with the normative system of uses and customs of the indigenous or Afro-Mexican people or community, which may consist of assembly minutes in which the authority or representatives were elected, or some document issued by a federal, state, or municipal authority recording the name of the representative of the people or community (original). In its case, a simple copy of the legal provision contained in a Law, Regulation, Decree, Statute, or other legal document where your authority to act as a representative is recorded (original), in substitution of the requirement consisting of the "Instrument to prove representation" located in the section "What requirements must I meet?" of this sheet.

What conditions must I meet?

Email address to which you have access.
The legal representative must be previously registered in the RFC and have a valid e.firma Certificate.
Answer the questions asked by the authority, related to the tax situation of the taxpayer who intends to obtain the e.firma Certificate.
In case you wish to expedite the procedure, you can generate the requirement file .req and .key file, through the Certifica program, available on the SAT Portal, at the following link:

https://portalsat.plataforma.sat.gob.mx/certifica/ .

Regarding public documents issued by foreign authorities, they must always be apostilled, legalized, and formalized before a Mexican public notary, and in its case, present the translation into Spanish by an authorized expert.
Sign the e.firma Certificate application (FE format).
Have an updated address.

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 case it is necessary to clarify the tax situation of the taxpayer, legal representative, partners, shareholders, or members, once the clarification is presented, the taxpayer must go to the SAT office or Tax Services Module where they initiated their procedure.

No.

Resolution of the procedure or service

If you meet all the requirements:

e.firma digital certificate, digital file with (.cer) extension.
Proof of generation of the e.firma Certificate.

If any inconsistency is found in the tax situation of the taxpayer, legal representative, partners, shareholders, or members, the "Acknowledgment of request for additional information, related to your tax situation" will be issued, in accordance with what is stated in the procedure sheet 197/CFF "Clarification in applications for Password or e.firma Certificate" of this Annex.

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.

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

What is the validity of the procedure or service?

When the procedure applies:

e.firma digital certificate, digital file with (.cer) extension.
Proof of generation of the e.firma Certificate.

The e.firma digital certificate has a validity of four years from the date of its issuance.

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 in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information

The legal representation referred to in this procedure sheet will be carried out in terms of articles 19 and 19-A of the CFF.
When you receive the "Acknowledgment of request for additional information, related to your tax situation", you must present a clarification with the information that disproves the irregularity identified in your tax situation, of your legal representative, or in its case, of partners, shareholders, or members, in accordance with procedure sheet 197/CFF "Clarification in applications for Password or e.firma Certificate" of this Annex, which will be attended by the authority within a period of 10 days.
When it is identified that the taxpayer falls under any of the circumstances of the sixth paragraph of article 17-D of the CFF and has not corrected their tax situation, the SAT will deny the issuance of the e.firma Certificate.
All original documents presented are solely for verification by the authority and will be digitized.

Legal Basis

Articles 2 of the Political Constitution of the United Mexican States; 17-D, 19 and 19-A of the CFF; 13 RCFF; Rule 2.2.14. of the RMF.

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

316/CFF

Prior review before presenting the cancellation notice in the RFC due to the merger of societies.

Procedure

Service

Description of the procedure or service

Amount

Check if the requirements established in article 27, Section D, fraction IX of the CFF are met to present the cancellation notice and update the tax situation in the RFC of legal entities, when they undergo a merger.

Free

Payment of fees

Cost:

Who can request the procedure or service?

When is it presented?

The legal representative of the merging society.

Prior to the procedure referred to in procedure sheet 86/CFF "Cancellation notice in the RFC due to the merger of societies".

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 link in the section "Where can I present it?"

Select the options: Internet Services / Clarifications / Request, and a form will appear.

Fill out the electronic form as follows:

In the Service Description section, on the Procedure tab, select the option: "Review - requirements art 27" in Directed to: Decentralized Administration of Taxpayer Services corresponding. In Subject "Review of the requirements of art. 27 of the CFF", Attach the corresponding documentation, select Send, the receipt acknowledgment containing the request folio number is generated, print it or save it.

Enter the SAT Portal, within the 20-day period following the presentation of the procedure, with the folio number to verify the response to your request at: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal , as follows:

In My Portal, enter your RFC and Password; select the option: Internet Services / Service or requests / Consultation ;

enter the

folio number of the procedure and verify the solution granted to your request; if your request is resolved, you obtain the Response Acknowledgment which you can print or save.

What requirements must I meet?

Official Form RX "Format for liquidation, merger, spin-off, and cancellation notices 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 Merger of societies a) Prior Review / click on "Merger of societies a) Prior Review", 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 of the merging entity.

Document notarized before a public notary where the merger is recorded (digitization of the original).

Proof of address of the merging entity, 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).

Valid official identification of the legal representative of the merging 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 this Annex (digitization of the original).

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

In case the merged entity is a subject obliged to carry out vulnerable activities in accordance with the LFPIORPI and its Regulation; it must present the acknowledgment of deregistration in the vulnerable activities registry.

Express declaration of the merging entity, under oath, that it assumes the ownership of the obligations of the merged entity, in accordance with applicable legal provisions, duly signed by the legal representative of the merging entity (digitization of the original).

Express declaration of the merging entity, under oath, duly signed by the legal representative (digitization of the original), that as of the date of presentation of the request, the merged entity:

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 case it has carried out such operations, that it proved to the SAT the materiality of the operations backing the CFDI or that it was corrected.

10.

Express declaration of the merging entity, under oath, that as of the date of presentation of the request, the merged entity 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 entity (digitization of the original).

11.

The tax authority will review that the merged entity meets the requirements established in article 27, Section D, fraction IX of the CFF, consisting of:

Not being subject to a verification powers procedure.
Not having tax credits under its charge.
Not being published in the lists referred to in article 69 of the CFF, except for fraction VI regarding forgiven credits.
Not being published in the lists referred to in the second and fourth paragraphs of article 69-B of the CFF.
That the income declared in the annual returns matches what is stated in the CFDI, leaving intact the verification powers of the tax authority.

*All requirements must be exhibited in original or certified copy (for verification) at the time of presenting the procedure referred to in procedure sheet 86/CFF "Cancellation notice in the RFC due to the merger of societies".

The foregoing, without prejudice to the exercise of the verification powers of the tax authorities.

What conditions must I meet?

Having presented the annual return or in its case, the annual return for early termination of the exercise, of the merged society.
The merging entity must comply with the following:

Have a valid e.firma of the legal entity and the legal representative.

Have an active tax mailbox.

Its relationship of partners and shareholders must be updated, in accordance with what is provided in procedure sheet 295/CFF "Request for modification or incorporation of partners, shareholders, associates, and other persons who form part of the organizational structure of a legal entity, as well as those who have control, significant influence, command power, and legal representatives".

The situation of the merging entity and its tax address must be locatable.
The situation of the address where the merging entity keeps the accounting of the merged entity must be 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?

On the SAT Portal, with the folio number found in the

Receipt Acknowledgment.

Resolution of the procedure or service

Once the request is received, the time limit for presenting the notice referred to in procedure sheet 86/CFF "Cancellation notice in the RFC due to the merger of societies" will be suspended, until the authority issues the respective Acknowledgment, in which it will inform you if you meet or do not meet the requirements.
If you meet the requirements and conditions of this sheet, you will be issued the Acknowledgment of compliance with the requirements of article 27 of the CFF, which you must deliver at the time of presenting the notice referred to in procedure sheet 86/CFF "Cancellation notice in the RFC due to the merger of societies".
In case you do not meet the requirements and conditions established in this sheet, you will be issued the document called Acknowledgment of non-compliance with the requirements of article 27 of the CFF, which you must clarify as soon as possible before the authority that detected the inconsistency, the time limit referred to in article 29 of the RCFF will continue to be suspended, for a single occasion, for up to ten days, provided that you carry out the necessary actions to remedy the detected inconsistencies within said time limit, in order to present again the procedure referred to in this sheet.

When you present the procedure again and receive a second Acknowledgment of non-compliance, the counting of the time limit referred to in article 29 of the RCFF for the presentation of the Cancellation Notice in the RFC due to the merger of societies will resume on the day the time limit was interrupted.

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

20 days.

Not applicable.

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

What is the validity of the procedure or service?

Acknowledgment of compliance with the requirements of article 27 of the CFF or, in its case, the Acknowledgment of non-compliance with the requirements of article 27 of

the CFF.

Not applicable.

ATTENTION CHANNELS

Inquiries and doubts

Complaints and reports

MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:

Telephone attention: from anywhere in the country 55 627 22 728

and for outside the country (+52) 55 627 22 728.

Via Chat: 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

Once the merger agreement is signed, the merging entity must update its relationship of partners and shareholders, in accordance with procedure sheet 295/CFF

"Request for modification or incorporation of partners, shareholders, associates, and other persons who form part of the organizational structure of a legal

entity, as well as those who have control, significant influence, command power, and legal representatives".

Legal Basis

Articles 11, 14-B, 27, 37, 69, 69-B and 69-B Bis of the CFF; 29 and 30 of the RCFF; Rules 2.5.13. and 2.5.25. of the RMF.

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

Income Tax

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

5/ISR Request for technical opinion on compliance with technological requirements to request authorization to issue electronic wallets.

Procedure

Service

Description of the procedure or service

Amount

Submits a request to obtain the technical opinion to issue electronic wallets.

Free

Payment of fees

Cost:

Who can request the procedure or service?

When is it submitted?

Moral entities (corporations/legal persons).

When you require it.

Where can I submit it?

In person:

At the ACSMC, located at Calzada de Tlalpan No. 2775, Colonia San Pablo Tepetlapa, Alcaldía Coyoacán,

C.P. 04620, Mexico City, with an appointment requested via the official email oficialdecumplimiento@sat.gob.mx or

by phone: 55-58-09-02-00 ext. 44510 during business hours Monday to Friday from 09:00 to 13:30 hrs. and from

15:30 to 17:30 hrs.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Go to the ACSMC offices, with a prior appointment, mentioned in the section Where can I submit it?

Deliver the documentation mentioned in the section What requirements must I meet? to the staff who will attend your procedure.

If you meet the requirements and conditions, you will receive a copy of the free-form document stamped as an acknowledgment of receipt. Otherwise, you will be

indicated what is missing and you must resubmit your procedure.

To verify if the authority requested additional information, enter the SAT Portal, within a period of 2 months following the submission of the

same, via the route https://wwwmat.sat.gob.mx/personas/iniciar-sesion as follows:

In the Tax Mailbox, enter your RFC, Password, and the captcha or your e.firma and press the button Start session.
Select the section My notifications

/ Total of pending notifications, where you will find the Final Technical Opinion of the

Verification.

If you do not meet any of the requirements, you will find a Notice of Requirement to Rectify Non-Compliances detected and

you will be granted a period of 10 days to address them, counted from the date on which its notification takes effect. Such omissions must

be rectified in person at the address indicated in the section Where can I submit it? as established by procedure sheet 107/ ISR " Report to rectify non-compliances detected during the verification of compliance with technological requirements of the applicant for issuer and authorized issuer of electronic wallets ", which states:

Free-form document which must be signed by the legal representative or legal agent with powers for such effect, signed in handwriting, which must contain the number of the Notice of Requirement to Rectify Non-Compliances detected, by which you

were notified, the trade name of the electronic wallet, general data, the corresponding rule for each case, issuer of electronic wallets for fuels 3.3.1.11., fraction III; or issuer of electronic wallets for food vouchers

3.3.1.20., fraction III as well as reference to sheet 107/ISR " Report to rectify non-compliances detected during

the verification of compliance with technological requirements of the applicant for issuer and authorized issuer of electronic wallets " .

Once the Notice of Requirement to Rectify Non-Compliances detected has been addressed, or after the 10-day period has elapsed, the ACSMC will issue the Final Technical Opinion of the Verification.

What requirements must I meet?

Original free-form document and copy, which must be signed by the legal representative or legal agent with powers for such effect, signed in handwriting, which must contain:

Full name, email address, and contact phone number of the legal representative or legal agent, tax domicile of the moral entity,

domicile of the data center (if applicable) and that of operational offices.

The trade name of the electronic wallet for which the technical opinion is requested.
Prototype and technology of the electronic wallet that will be used in the acquisition of fuels for maritime, air, and

land vehicles, which must comply with the characteristics established in rules 3.3.1.6. and 3.3.1.8., or prototype and technology of the

electronic wallet that will be used for food vouchers, which must comply with the characteristics established in rules

3.3.1.15., 3.3.1.16 and 3.3.1.17.

Public deed or 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).

Instrument to prove that the legal representative has been designated for tax purposes, in the case of residents abroad or of

foreigners residing in Mexico (exhibit 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.

You must attach a removable memory unit with the proofs that support the facts and circumstances you declare related to the

compliance with Annex 28.

What conditions must I meet?

Have e.firma or Password.
Have an active tax mailbox.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service?

Will the SAT carry out any inspection or verification to

issue the resolution of this procedure or service?

By telephone call to the ACSMC which is in the section Where can I submit it? at phone 55-58-09-02-00 ext. 44510, in the

business hours

Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs., or to the

e-mail: oficialdecumplimiento@sat.gob.mx

Yes, verification visit at the address of the data center (if

applicable) or of operational offices.

Resolution of the procedure or service

The ACSMC will verify if you meet all the requirements and conditions and will issue the Final Technical Opinion of the Verification.

Maximum time limit for the SAT to resolve

the procedure or service

Maximum time limit for the SAT to request

additional information

Maximum time limit to comply with the requested information

3 months.

2 months.

10 days.

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

What is the validity of the procedure or service?

Upon submission of the procedure, you will receive the free-form document stamped as an acknowledgment of

receipt.

At the end of the procedure, you will receive via tax mailbox the Final Technical Opinion of the Verification.

3 months.

ATTENTION CHANNELS

Inquiries and doubts

Complaints and reports

By telephone call to the ACSMC at phone 55 58 09 02 00 ext.

44510.

The days and

business hours are as follows: Monday to Friday from 09:00 to 13:30

hrs. and from 15:30 to 17:30 hrs.

Through the email address:

oficialdecumplimiento@sat.gob.mx

SAT Complaints and Reports, from anywhere in the country 55

885 22 222 and for outside the country (+52) 55 885 22 222

(complaints and reports).

Email: denuncias@sat.gob.mx
On the SAT Portal:

https://www.sat.gob.mx/portal/public/tramites/quejas-o- denuncias

Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information

The requirements indicated in Annex 28 are subject to documentary verification and subsequently on-site by the ACSMC.

Legal Basis

Article 37, first paragraph of the CFF; Rules 3.3.1.6., 3.3.1.8., 3.3.1.10., 3.3.1.11., 3.3.1.15., 3.3.1.16., 3.3.1.17., 3.3.1.19. and 3.3.1.20. of the RMF.

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

9/ISR (Repealed)

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

15/ISR Request for authorization to receive deductible donations.

Procedure

Service

Description of the procedure or service

Amount

Requests authorization to receive deductible donations for income tax if you are a

civil organization or trust for non-profit purposes.

Free

Payment of fees

Cost:

Who can request the procedure or service?

When is it submitted?

Private assistance or charity institutions, as well as associations

and civil societies or trusts that carry out one or more of the

activities susceptible to being authorized in accordance with articles

79, fractions VI, X, XI, XII, XVII, XIX, XX and XXV; 82, penultimate paragraph and 83

of the Income Tax Law, as well as articles 36, second paragraph and 134 of its

Regulation.

When you require it.

Where can I submit it?

On the SAT 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 link in the section Where can I submit it?, click on Procedures and services / More procedures and services / Authorized

taxpayers / Donees and

select the option Procedures / Requests for authorization to receive deductible donations, authorization of

foreigners and authorization of additional activities.

In steps to follow, press Tax Mailbox, register the key in the RFC of the civil organization or trust and the Password or e.firma and choose

Send.

Next, the registration form will be displayed, which you must fill out as follows:

Indicate phone, email, and name of the legal representative;

In Has establishments, select Yes or No; if you have them, register street, exterior number, interior number, Neighborhood,

locality, State / Municipality / Alcaldía, and Postal Code;

In Activity carried out, select the category of activities you carry out and for which you are requesting authorization to receive deductible

donations;

In Preponderant Activity, choose your main activity;

In Request Conditional Authorization,

select No;

In Request Authorization in,

choose if you request authorization in Mexico, Abroad, or Both;

In Attach file, digitally attach the documentation indicated in the section What requirements must I meet?

In the Comments section, declare under oath that the information provided is true; if in the section Activity carried out you selected any of the categories Assistance, Cultural, or Social Development, you must specify what activity or activities you carry out;

finally, enter your website or social media.

Sign your request with the e.firma of the organization and/or trust and choose Send.

Obtain acknowledgment of submission of the request and save it.

The response to your request will be notified through your tax mailbox, for which you will be sent an electronic notice by the SAT to the

communication mechanisms you chose.

In case additional documentation is required to prove your activities; you must enter it within ten days following the

notification of the requirement, following the previously indicated steps.

In case the response is unfavorable, you can submit a new request, upon meeting all and each of the requirements

to be an authorized donee, accompanying the respective documentation.

What requirements must I meet?

Attach digitally:

The constitutive deed and/or current statutes, or in its case, the trust contract and/or its modifications, in which the following are contemplated: the current

social object for which they request the aforementioned authorization, the requirements of patrimony and liquidation referred to in fractions IV and V of article

82, of the Income Tax Law, and the legal representative(s), partners or associates or any member of the Board of Directors or Administration of the

civil organization or trust promoting.

The document that serves to prove the activities for which authorization is requested in accordance with rule 3.10.1.6., as well as what is

indicated in table 15.1 List of Documents to prove activities, which must have a minimum validity of 6 months at the

moment of its submission.

Proof of registration in the Public Property Registry of the attached Notarial Instruments.

In case the public deed is in the process of registration in the aforementioned Registry, it will suffice to attach the request for procedure and the

payment of fees, without this being understood that the promoter will not present the mentioned registration, since, it has one year to

send it to the authority via promotion presented through tax mailbox, without the recipient issuing any resolution.

Regarding the Trust Contract, it is applicable when within its patrimony they have real estate.

What conditions must I meet?

Have e.firma.
Sign the request with the e.firma of the assistance or charity institution, association, civil society, or trust requesting the authorization.
Enter, in terms of rule 2.2.7., at least one email address and a maximum of five, to receive the notices referred to in the

last paragraph of article 17-K of the CFF.

Be up to date in the fulfillment of your tax obligations.

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?

Check the tax mailbox, as the resolution

that corresponds will be notified through that medium.

Yes, it will verify that the attached information and documentation meet all the

requirements established by current regulations and, if necessary, it may

request additional information from you.

Resolution of the procedure or service

If you meet all the requirements and conditions, the resolution of authorization to receive deductible donations for income tax will be issued.
In case the authorization is not granted, the notice will be issued by which the unmet requirements or conditions are 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

3 months.

10 days from when the notification of the

requirement takes effect.

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

What is the validity of the procedure or service?

Resolution of Authorization to receive deductible donations.
In case the procedure is not granted, notice of rejection for

non-compliance with requirements.

1 tax year.

ATTENTION CHANNELS

Inquiries and doubts

Complaints and reports

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

for outside the country (+52) 55 627 22 728.

Chat: https://chat.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 days and hours are as follows: 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

All documents must be digitized in PDF format.
The size of each attached file must not exceed 4 MB.
A maximum of 5 files can be attached per request; however, you can enter the documentation divided into different files and requests,

until you achieve the complete sending of your information.

In case the authenticity of the digitized documents is doubted, the promoter will be required to, within a period of 10 days,

present the original or certified copy of the document whose authenticity is in doubt.

The tax authority may request additional information from the dependency or organism that accredited the activities of the civil organization or

trust, according to numeral 2 of the section What requirements must I meet?

If the documentation attached to your request is illegible or incomplete, an orientation notice will be issued informing you of such circumstance.
In case the authorization is granted, your data will be included in Annex 14.
In case the authorization is granted for two or more activities, only the preponderant activity that

was indicated in your request will be published in Annex 14, considering the other activities as additional.

Legal Basis

Articles 17-D, 17-K, 18, 18-A, 19, 37 and 69-B of the CFF; 27, 79, 82, 83 and 151 of the LISR; 36, 131 and 134 of the RLISR; Rules 2.2.7., 3.10.1.1., 3.10.1.6., 3.10.1.9.

and 3.10.1.10. of the RMF.

TABLE

table 15.1

List of Documents to prove activities

Type of activity

Type of document

Category

Legal Basis

Assistance

Article 79, fraction VI of the

LISR.

In the case of private assistance institutions (A.B.P., I.A.P., I.B.P. or F.B.P.), they will present the certificate of

registration or registry before the Board of Private Assistance or analogous body.

In the case of other civil organizations or trusts (A.C. or S.C.), they may present, among others, the

certificate issued by the Ministry of Welfare, or the National, State or Municipal System for the Integral

Development of the Family or the competent federal or state organisms.

At the municipal level, only documents issued by decentralized or

disaggregated organisms will be accepted.

Educational

Article 79, fraction X of the LISR.

Authorization or recognition of official validity of studies in terms of the General Education Law, for

all educational levels taught.

Scientific or technological research

Article 79, fraction XI of the

LISR.

Certificate issued by any competent authority in matters of humanistic research, scientific, development and innovation, which accredits the research activities carried out by the applicant and the document that accredits its registration before the Ministry of Science, Humanities, Technology and Innovation,

in accordance with applicable regulations.

Cultural

Article 79, fraction XII of the

LISR.

Certificate issued, among others, by the Ministry of Culture, the National Institute of Fine Arts, the National

Institute of Anthropology and History or the competent federal or state organisms.

At the municipal level, only documents issued by decentralized or

disaggregated organisms will be accepted.

Scholarship

Article 83 of the LISR.

Scholarship regulation in which it is indicated:

That scholarships are granted to carry out studies in teaching institutions that have authorization or

recognition of official validity of studies in terms of the General Education Law or in

institutions abroad.

That scholarships are granted through open competition to the general public and their assignment is based on

objective data related to the academic capacity of the candidate.

Additionally, they must exhibit the documentation that accredits the publication of the calls for

the assignment of scholarships.

Ecological

(Ecological research or

preservation)

Article 79, fraction XIX, first

supposition of the LISR.

Certificate issued by the Ministry of Environment and Natural Resources, which accredits that they carry out their

activities within any of the geographic areas referred to in Annex 13.

Ecological

(Ecological prevention and control)

Article 79, fraction XIX,

second supposition of the LISR.

Certificate issued by the Ministry of Environment and Natural Resources, or federal or state

organisms that accredits that they carry out their activities.

At the municipal level, only documents issued by decentralized or

disaggregated organisms will be accepted.

Reproduction of

species in protection

and danger of extinction

Article 79, fraction XX of the

LISR.

Certificate issued by the Ministry of Environment and Natural Resources in which it specifies the

species in protection or danger of extinction.

Economic support to another donee

Article 82, penultimate paragraph of

the LISR.

Agreement entered into for this purpose with the authorized donee to be supported.

Public works or services

Article 36, second paragraph of the

RLISR.

Agreement entered into for this purpose with the governing body where the work or service to be carried out by the donee is established.

Private Libraries and Museums

Article 134 of the RLISR.

Certificate that accredits that the museum or library is open to the general public, issued

preferably by the National Council for Culture and the Arts or state organism in this matter.

Social Development

Article 79, fraction XXV of the

LISR.

Certificate issued by the competent federal or state organisms according to the activity in question.

At the municipal level, only documents issued by decentralized or

disaggregated organisms will be accepted.

In the case of activities supporting projects of agricultural producers and artisans, an agreement entered into for

this purpose with the agricultural producer or artisan in which the project, the form and times of

implementation are described, which must have the following annexes:

Valid official identification of the agricultural producer or artisan.

Proof of address of the agricultural producer or artisan.

Tax Identification Card of the agricultural producer or artisan.

16/ISR Notices for the update of the registry and directory of authorized donees to receive deductible donations.

Procedure

Service

Description of the procedure or service

Amount

Authorized donees that require to carry out any update of their information

regarding their authorization.

Free

Payment of fees

Cost:

Who can request the procedure or service?

When is it submitted?

Civil organizations and trusts authorized to receive donations from

Income Tax that are located in any of the situations referred to in rule

3.10.1.4., in relation to the following changes or situations:

Change of tax domicile and opening or closing of establishments.

II.

Change of trade name or corporate name or of key in the RFC.

III.

Suspension of activities and, in its case, request for extension, as well

as the resumption of the same.

IV.

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

Fusion, spin-off, liquidation or total cessation of operations.

Change of fiscal residence.

VI.

Modification to its statutes or any other requirement that had been

considered to grant the authorization.

VII.

Appointment of new legal representative.

VIII.

Update of the current document that accredits its activities.

Within ten days following the day on which the notice referred to in

schedules 76/CFF and 77/CFF was filed,

regarding fractions I and II.

Prior to the filing of the notices before the RFC referred to in

schedules 73/CFF, 81/CFF, 82/CFF, 85/CFF and 86/CFF,

as applicable, regarding fractions III, IV and V.

Within ten days following the day on which the event occurred,

regarding fractions VI and VII.

Once its validity expires in accordance with what is provided in rule

3.10.1.6., regarding fraction VIII.

Where can I file it?

On the SAT 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 link in the section "Where can I file it?", click on

Procedures and services / More procedures and services / Authorized

Taxpayers / Donating Organizations and

select the option Procedures /

Notices for the update of data related to the authorization .

In steps to follow, press Tax Mailbox , register the RFC key of the civil organization or trust and the Password or e.firma and choose

Send .

Next, the registration form will be displayed, which you must fill out as follows:

Indicate phone, email and name of the legal representative;

In "Has establishments", select Yes or No; if you have them, register street, exterior number, interior number, Neighborhood,

locality, State, Delegation/Municipality/Alcaldía and Postal Code;

In "Activity carried out",

select the category of activities you carry out and for which you are authorized to receive deductible donations;

In "Preponderant Activity", choose the activity published in Annex 14;

In "Requests Authorization" indicate if you have authorization in Mexico, Foreign or Both;

In "Attach file", attach digitally the documentation indicated in the section "What requirements must I meet?", and

In the section of

Comments", indicate the type of update you are filing and declare under oath that the information

provided is true; finally, capture your internet page or social networks.

Sign your request with the e.firma of the organization or trust and choose send.

Obtain receipt of presentation of the request and save it.

If additional documentation is required, you must enter it within 10 days following the notification of the requirement,

following the previously indicated steps.

What requirements must I meet?

Attach digitally:

The receipt of the corresponding notice filed with the competent authority, regarding the notices referred to in fractions I, II and III

of the section "Who can carry out the procedure or service?"

The notarial instrument that accredits the agreement of merger, dissolution, liquidation, total cessation of operations or change of fiscal residence.
The notarial instrument containing the modifications made to the constitutive deed and current statutes, referred to in notices

VI and VII of the section "Who can carry out the procedure or service?"

The document containing the modifications made to the trust agreement.
The current document corresponding, to accredit the activities carried out by the civil organization or trust in question, in

accordance with rule 3.10.1.6., and the List of documents to accredit activities, contained in the procedure schedule 15/ISR "Request for

authorization to receive deductible donations", of this Annex.

Proof of registration in the Public Property Registry, of the attached Notarial Instruments.

In case the public deed is in the process of registration in the aforementioned Registry, it will be sufficient to attach the application for the process and the

payment of fees, without this being understood as the petitioner not presenting the mentioned registration, as it has one year to

send it to the authority through a promotion presented through the tax mailbox.

What conditions must I meet?

Have e.firma.
Sign the request with the e.firma of the institution of assistance or charity, association, civil society or trust authorized to receive

deductible donations.

Enter, in terms of rule 2.2.7., at least one email address and a maximum of 5, to receive the notices referred to in the last

paragraph of article 17-K of the CFF.

Be up to date in the fulfillment of your tax obligations.

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 case a resolution is issued, it will be notified through the tax

mailbox.

Yes, it will verify that the attached information and documentation meet all the

requirements established by current regulations and, if necessary, it may

request additional information from you.

Resolution of the procedure or service

Regarding the notices identified with numbers I, II and VII of the section "Who can carry out the procedure or service?", the authority will not issue

any resolution, provided that they meet the requirements established in the current tax provisions; however, in case

that the authority detects non-compliance with any requirement related to the authorization, resulting from the review of its administrative file,

it may require the necessary documentation.

Regarding the other notices, only the update in question will be included in the publication of Annex 14 that this decentralized body

makes in the DOF and/or in the Directory of Authorized Donating Organizations contained in the SAT Portal, as applicable.

In the case of civil organizations and trusts that fall under the circumstances of fractions III, IV and V of the section "Who can carry out the

procedure or service?", the SAT will enable the system for the presentation of information regarding the destination of its assets, in terms of the procedure

schedule 19/ISR "Informative declaration to guarantee the transparency of assets, as well as the use and destination of received donations and

activities aimed at influencing legislation"

of this Annex.

Maximum time limit for the SAT to resolve

the procedure or service

Maximum time limit for the SAT to request

additional information

Maximum time limit to comply with the requested information

3 months.

10 days from when the notification of the

request for additional information takes effect.

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

What is the validity of the procedure or service?

Receipt of receipt.
Office of request for information, in case of not meeting

requirements related to the authorization, resulting from the review of the

file

Not applicable.

ATTENTION CHANNELS

Inquiries and doubts

Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except holidays:

Telephone attention: from anywhere in the country 55 627 22 728 and

for outside the country (+52) 55 627 22 728.

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

Personal attention in 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 holidays.

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 contained in numeral VIII of the section "Who can carry out the procedure or service?", it will not be necessary to present

each new agreement celebrated with other authorized donating organizations; however, the authority may require you to present them,

when it detects that the previously exhibited ones are no longer valid. The agreements must be kept available to the general public

in accordance with article 82, fraction VI of the ISR Law and form part of the accounting of the authorized donating organization.

All documents must be digitalized in PDF format.
The size of each attached file must not exceed 4 MB.
A maximum of 5 files can be attached per request, however, it is possible to enter the documentation divided into different files and requests,

until the complete sending of your information is achieved.

In case the authenticity of the digitalized documents is doubted, the tax authorities will require the petitioner to, within a

term not greater than 10 days, present the original or certified copy of the document whose authenticity is in doubt.

The tax authority may request additional information from the dependency or organism that accredited the activities of the civil organization or

trust in accordance with the fifth point of numeral 1 of the section "What requirements must I meet?" of this schedule.

Legal Basis

Articles 17-D, 17-K, 18, 18-A, 19, 27, 37 and 69-B of the CFF; Rules 2.2.7., 2.5.10., 3.10.1.1., 3.10.1.4. and 3.10.1.6. of the RMF.

17/ISR Request for new authorization to receive deductible donations.

Procedure

Service

Description of the procedure or service

Amount

When the authorization to receive deductible donations has been revoked, cancelled or has not maintained its validity due to non-compliance

with tax obligations of

the authorization to receive deductible donations, you can request

said authorization again.

Free

Payment of fees

Cost:

Who can request the procedure or service?

When is it filed?

Civil organizations and trusts whose authorization to receive

deductible ISR donations has been revoked, cancelled or has not

maintained its validity.

Once you meet all the requirements to obtain again the

authorization.

Where can I file it?

On the SAT 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 link in the section "Where can I file it?", click on Procedures and services / More procedures and services / Authorized

Taxpayers / Donating Organizations and

select the option Procedures /

Recover the authorization .

In steps to follow, press Tax Mailbox , register the RFC key of the civil organization or trust and the Password or e.firma and choose

Send .

Next, the registration form will be displayed, which you must fill out as follows:

Indicate phone, email and name of legal representative;

In "Has establishments", select Yes or No; if you have them, register Street, Exterior Number, Interior Number, Neighborhood,

Locality, State, Municipality/Alcaldía and Postal Code;

In "Activity carried out",

select the category of activities you carry out and for which you are requesting the authorization to receive

deductible donations;

In "Preponderant Activity", choose your main activity;

In "Requests Authorization in", choose if you request authorization in Mexico, Foreign or Both;

In "Attach file", attach the documentation indicated in the section "What requirements must I meet?", and

In the section of Comments, declare under oath that the information provided is true; if in the section "Activity carried out" you selected any of the categories Assistance, Cultural or Social Development, you must specify what activity or activities you carry out;

finally capture your internet page or social networks.

Sign your request with the e.firma of the organization or trust and choose send.
Obtain receipt of presentation of the request and save it.
The response to your request will be notified through your tax mailbox, for which, you will be sent an electronic notice by the SAT to the

communication mechanisms you chose.

In case additional documentation is required to accredit your activities; you must enter it within 10 days following the notification of the

requirement, following the previously indicated steps.

In case the response is unfavorable, you can enter a new request, at the moment of meeting all and each of the requirements

to be an authorized donating organization, accompanying the respective documentation.

What requirements must I meet?

Attach digitally:

The constitutive deed and/or current statutes, or in its case the trust agreement and/or its modifications, in which they contemplate: a) The

current social object for which said authorization is requested, b) The asset and liquidation requirements referred to in fractions IV and V of

article 82 of the ISR Law and c) The legal representative(s), partners or associates or any member of the Board of Directors or Administration

of the civil organization or trust petitioner.

The document that serves to accredit the activities for which authorization is requested in accordance with rule 3.10.1.6., as well as to what

is indicated in table 15.1 List of Documents to accredit activities, which must not have a validity of less than 6 months.

Proof of registration in the Public Property Registry of the attached Notarial Instruments.

In case the public deed is in the process of registration in the aforementioned Registry, it will be sufficient to attach the application for the process and the

payment of fees, without this being understood as the petitioner not presenting the mentioned registration, as, at the moment of obtaining it,

it must send it to the authority within a term of one year through a promotion presented via tax mailbox.

Regarding the Trust Agreement, it is applicable when within your assets you have real estate.

The documentation with which you accredit compliance with the circumstances and requirements established in the current tax provisions, or having

corrected your tax situation, regarding the omitted obligations or inconsistencies that gave rise to the revocation or loss of validity of the

authorization to receive deductible donations.

The informative declaration(s) of transparency, corresponding to the exercises in which said obligation was not met, in

accordance with the procedure schedules 19/ISR "Informative declaration to guarantee the transparency of assets, as well as the use and destination of

the received donations and activities aimed at influencing legislation" and 156/ISR "Report to guarantee the transparency of assets, as well

as the use and destination of the received donations and activities aimed at influencing legislation, of fiscal exercises prior to 2020",

contained in this Annex.

Regarding the destination of its assets and/or donations, as applicable, when the request is filed after 12 months have passed

since the authorization was lost:

The information regarding the destination of the assets, providing the information described in the procedure schedule 19/ISR "Informative declaration

to guarantee the transparency of assets, as well as the use and destination of the received donations and activities aimed at influencing

legislation", contained in this Annex.

The information regarding the use and destination of the received donations, through the new authorization request itself, indicating if the same

were applied to the fulfillment of its authorized social object, or well, they were donated to another authorized donating organization, in which case the

RFC key and the name or corporate name will be indicated.

Regarding non-profit legal entities and/or trusts that have been fined for the omission of filing the informative transparency declaration on time and in due form:

For fines imposed before 2023, the documentation that accredits that the tax credits have been covered, guaranteed or in its case,

that the administrative execution procedure is suspended.

For fines imposed from 2023 onwards, the documentation that accredits the payment of the tax credit, considering for such effect those that

had obtained the benefit of reduction, as well as the declaration under oath that the fine was not challenged through defense means, or well, that it has been withdrawn.

Free written statement in which you declare under oath whether after the loss of validity or revocation of the authorization

you continued carrying out the activities for which it was authorized.

What conditions must I meet?

Have e.firma and Password.
Sign the request with the e.firma of the institution of assistance or charity, association, civil society or trust that requests the authorization.
Enter, in terms of rule 2.2.7., at least one email address and a maximum of five, to receive the notices referred to in the last

paragraph of article 17-K of the CFF.

Be up to date in the fulfillment of your tax obligations.
Not have any pending defense means, promoted against a previous resolution in matters of authorization to receive

deductible donations.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service?

Consult the tax mailbox, as, by that means the

resolution corresponding will be notified.

Yes, it will verify that the attached information and documentation meet all the

requirements established by current regulations and, if necessary, it may

request additional information from you.

Resolution of the procedure or service

If you meet all the requirements and conditions, the resolution relative to the authorization to receive deductible ISR donations will be issued.
In case the authorization is not procedent, the office will be issued by which the unmet requirements or conditions are 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

3 months.

10 days from when the

notification of the requirement takes effect.

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

What is the validity of the procedure or service?

Resolution relative to the Authorization to receive deductible donations.

1 fiscal exercise.

ATTENTION CHANNELS

Inquiries and doubts

Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except holidays:

Telephone attention: from anywhere in the country 55 627 22 728 and

for outside the country (+52) 55 627 22 728.

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

SAT Complaints and Reports, from anywhere in the country 55 885 22

222 and for outside the country (+52) 55 885 22 222 (complaints and

reports).

Email: denuncias@sat.gob.mx
Personal attention in 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 holidays.

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

It will not be necessary to attach the documentation that had been exhibited previously, unless the documents no longer have validity or

have made subsequent modifications to their statutes.

All documents must be digitalized in PDF format.
The size of each attached file must not exceed 4 MB.
A maximum of 5 files can be attached per request; however, the documentation can be entered divided into different files and requests,

until the complete sending of your information is achieved.

In case the authenticity of the digitalized documents is doubted, the tax authorities will require the petitioner to, in a

term not greater than 10 days, present the original or certified copy of the document whose authenticity is in doubt.

The tax authority may request additional information from the dependency or organism that accredited the activities of the civil organization or

trust in accordance with numeral 2 of the section "What requirements must I meet?" of this schedule.

If the documentation attached to your request is illegible or incomplete, an orientation office will be issued informing you of said circumstance.
In accordance with article 82 Quater, section A, third paragraph of the LISR, when the authorization to receive deductible donations has been

revoked due to the cause established in fraction VI, the request for new authorization will be procedent on a single occasion.

Legal Basis

Articles 17-D, 17-K, 18, 18-A, 19, 27, 37 and 69-B of the CFF; 82 and 82 Quater of the LISR; Rules 2.2.7., 2.5.10., 3.10.1.1. and 3.10.1.19. of the RMF.

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

91/ISR Notice presented by taxpayers dedicated to the activity of federal land freight transport who exercise the option to

pay 7.5 percent for the concept of ISR withholdings.

Procedure

Service

Description of the procedure or service

Amount

File this notice if you are dedicated to the activity of federal land freight transport and

exercised the option to pay 7.5 percent for the concept of ISR withholdings.

Free

Payment of fees

Cost:

Who can request the procedure or service?

When is it filed?

Individuals and legal entities, as well as coordinated ones, dedicated

exclusively to federal land freight transport, provided that they

do not predominantly provide their services to another legal entity resident in

the country or abroad, that is considered a related party in terms of

the ISR Law.

By February 15, 2026 at the latest.

Where can I file 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 link in the section Where can I submit it?

In My portal,

enter your

RFC and Password, and choose Log in.

Select the option Internet Services / Service or requests / Request and a form will appear.

Complete the form as follows:

In the Service Description section, in the Procedure tab, choose "91/ISR NOTICE RFA LOAD"; in Directed to: SAT, in Subject: Notice of option for procedure form 91/ISR of this Annex; Description: The option notice established in procedure form 91/ISR of this Annex is presented. To attach the information related to the service, press Attach File / Browse, select the corresponding document and choose Upload.

Press the Send button, the Acknowledgment of receipt is generated which contains the folio of your notice, print it or save it.

What requirements must I meet?

Digitized file in XLS or txt format (which must be compressed in .ZIP format, each file must not weigh more than 4 MB), which contains the individualized list of operators, machete workers and switchers, with the amount of the amounts paid to them in the period in question, in the terms in which it is prepared for the effects of the contributions they make to the IMSS, as well as the withheld tax.

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?

Immediate procedure.

No.

Resolution of the procedure or service

Once you send the information, you will receive your receipt acknowledgment.

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.

What document do I get 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 for outside the country (+52) 55 627 22 728.

Via Chat: https://chat.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.

Additional Information

Not applicable.

Legal Basis

Rule 2.1. of the RFA

92/ISR Notice presented by taxpayers dedicated to agricultural, livestock or fishing activities who exercise the option to pay 4 percent for the concept of ISR withholdings.

Procedure

Service

Description of the procedure or service

Amount

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

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it presented?

Individual and corporate persons dedicated exclusively to the activities agricultural, forestry, livestock or fishing.

By February 15, 2026 at the latest.

Where can I submit 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 link in the section Where can I submit it?

In My portal,

enter your

RFC, Password and choose Log in.

Select the option Internet Services / Service or requests / Request and a form will appear.

Complete the form as follows:

In the Service Description section, in the Procedure tab, choose "92/ISR NOTICE RFA AGAPES"; in Directed to: SAT, in Subject: Notice of option for procedure form 92/ISR of this Annex; Description: The option notice established in procedure form 92/ISR of this Annex is presented. To attach the information related to the service, press Attach File / Browse, select the corresponding document and choose Upload.

Press the Send button, the Acknowledgment of receipt is generated which contains the folio of your notice, print it or save it.

What requirements must I meet?

Digitized file in XLS or txt format (which must be compressed in .ZIP format, each file must not weigh more than 4 MB), which contains the individualized list of temporary field workers and indicates the amount of the amounts paid to them in the period in question, as well as the withheld tax.

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?

Immediate procedure.

No.

Resolution of the procedure or service

Once you send the information, you will receive your receipt acknowledgment.

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.

What document do I get 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 for outside the country (+52) 55 627 22 728

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

Personal attention in SAT offices located in various
cities in the country, as established in the following electronic address: https://www.sat.gob.mx/portal/public/directorio

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

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

Rule 1.4. of the RFA

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

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 the concept of ISR withholdings.

Procedure

Service

Description of the procedure or service

Amount

Present this notice if you are dedicated to the activity of long-distance land passenger and tourism transport and exercised the option to pay 7.5 percent for the concept of ISR withholdings.

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it presented?

Individual and corporate persons, as well as those coordinated dedicated exclusively to long-distance land passenger and tourism transport, provided that they do not predominantly provide their services to another person moral resident in the country or abroad, who is considered a related party in the terms of the ISR Law.

By February 15, 2026 at the latest.

Where can I submit 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 link in the section Where can I submit it?

In My portal,

enter your

RFC, Password and choose Log in.

Select the option Internet Services / Service or requests / Request and a form will appear.

Complete the form as follows:

In the Service Description section, in the Procedure tab, choose "94/ISR NOTICE RFA TRANS PASSENGER"; in Directed to: SAT, in Subject: Notice of option for procedure form 94/ISR of this Annex; Description: The option notice established in procedure form 94/ISR of this Annex is presented. To attach the information related to the service, press Attach File / Browse, select the corresponding document and choose Upload.

Press the Send button, the Acknowledgment of receipt is generated which contains the folio of your notice, print it or save it.

What requirements must I meet?

Digitized file in XLS or txt format (which must be compressed in .ZIP format, each file must not weigh more than 4 MB), which contains individualized list of operators, cashiers, mechanics and instructors, with the amount of the amounts paid to them in the period in question, in the terms in which it is prepared for the effects of the contributions they make to the IMSS, as well as the withheld tax.

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?

Immediate procedure.

No.

Resolution of the procedure or service

Once you send the information, you will receive your receipt acknowledgment.

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.

What document do I get 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 for outside the country (+52) 55 627 22 728.

Via Chat: https://chat.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.

Additional Information

Not applicable.

Legal Basis

Rule 3.2. of the RFA

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

107/ISR Report to remedy non-compliances detected during the verification of compliance with technological requirements of the applicant for issuer and authorized issuer of electronic wallets.

Procedure

Service

Description of the procedure or service

Amount

Present report to remedy non-compliances detected during the verification of compliance with requirements to issue electronic wallets.

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it presented?

Corporate persons applicants or authorized issuers.

When the applicant or authorized issuer has received the requirement letter to remedy non-compliances detected.

Where can I submit it?

In person:

In the ACSMC, located at Calzada de Tlalpan No. 2775, San Pablo Tepetlapa Colony, Coyoacán Municipality, C.P. 04620, Mexico City, with prior appointment requested via email oficialdecumplimiento@sat.gob.mx or by phone: 55-58-09-02-00 ext. 44510 during hours Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Go to the ACSMC offices, with prior appointment, mentioned in the section Where can I submit it?

Deliver the documentation mentioned in the section What requirements must I meet?, to the staff who will attend your procedure.

In case that you meet the requirements and conditions you will receive a copy of the free document stamped as acknowledgment of receipt. Otherwise you will be indicated what is missing and you must present the procedure again within the deadline of 10 days granted to you.

To verify the response to your procedure, once the period of 20 days has passed after the submission of the documentation, enter the SAT Portal, on the route https://wwwmat.sat.gob.mx/personas/iniciar-sesion as follows:

In the Tax Mailbox, enter your RFC, Password and the captcha or your e.firma, and press the Log in button.

Select the section My notifications
/ Total of pending notifications, where you will find the Final Technical Opinion Letter of the Verification.

What requirements must I meet?

Original free document and copy which must be signed by the legal representative or legal proxy with faculties for such effect, signed in autograph form, which must contain:

The number of the requirement letter to remedy non-compliances detected.
Trade name of the electronic wallet for which the technical opinion is requested and general data.
If it is an authorized issuer of electronic wallets for fuels, cite rule 3.3.1.11., fraction III, and for the case of authorized issuer
of electronic wallets for grocery vouchers cite rule 3.3.1.20.,

fraction III.

Public deed or Instrument to prove representation (exhibit certified copy) or power of attorney signed before two witnesses and ratified the signatures before the tax authorities or Public Notary (exhibit original).

Instrument to prove that the legal representative has been designated for tax purposes, in the case of residents abroad or of
foreigners residing in Mexico (exhibit 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.

You must attach a removable memory unit with the proofs that support the facts or circumstances you manifest related to the compliance with Annex 28.

What conditions must I meet?

Have e.firma or Password.
Have an active tax mailbox.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service?

By telephone call to the ACSMC located in the
section Where can I submit it? at phone 55-58-09-02-00
ext. 44510, in the attention hours from Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs., or by email oficialdecumplimiento@sat.gob.mx

Yes, it will verify the information presented to remedy the non-compliances that were notified to you through the requirement letter to remedy non-compliances detected.

Resolution of the procedure or service

The ACSMC will verify if you meet all the requirements and conditions and will issue the Final Technical Opinion Letter of the Verification.

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

20 days after the response to the requirement letter to remedy non-compliances detected referred to in form 5/ISR.

Not applicable.

What document do I get at the end of the procedure or service?

What is the validity of the procedure or service?

Upon presentation of the procedure you will receive a free document stamped as acknowledgment of receipt.

At the end of the procedure you will receive by tax mailbox the Final Technical Opinion Letter of the Verification.

3 months.

ATTENTION CHANNELS

Inquiries and doubts

Complaints and reports

By telephone call to the ACSMC at phone 55-58-09- 02-00 ext. 44510, in the attention hours from Monday to
Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs.
Through the email address:

oficialdecumplimiento@sat.gob.mx

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

Additional Information

The delivery of the information does not imply having the non-compliances remedied, as this is subject to review.

Legal Basis

Article 37, first paragraph of the CFF; Rules 3.3.1.8., 3.3.1.11., 3.3.1.17. and 3.3.1.20. of the RMF.

108/ISR (Repealed)

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

119/ISR Notice of control of technological changes for authorized issuer of electronic wallets.

Procedure

Service

Description of the procedure or service

Amount

Present the notice of control of technological changes to operate as an authorized issuer of electronic wallets.

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it presented?

Corporate persons authorized issuers of electronic wallets.

For authorized issuer of electronic wallets used in the acquisition of fuels for maritime, air and land vehicles:

Thirty days before the technological change or within the twenty-four hours following derived from an incident that does not allow the provision of the service including the solution actions carried out. To carry out the above you must use the following catalog of changes:

High, low and change in hardware infrastructure, software, database and application.
Change of data center or IT providers.
Change of transactional provider.

For authorized issuer of electronic wallets for grocery vouchers:

Thirty days before the technological change or within the twenty-four hours following the completion of the same, including the solution actions carried out. For which, the following hardware and software catalog will be used:

Change in servers (hardware).
Integration of new equipment (hardware).
Low of equipment (hardware).
Change in network equipment (hardware).
Modification in the architecture of the application (software).
High, low, change in the database (software).
Change of data center.
Virtualization of infrastructure.
Transactional provider.

Others.

Where can I submit it?

In person:

In the ACSMC, located at Calzada de Tlalpan No. 2775, San Pablo Tepetlapa Colony, Coyoacán Municipality, C.P. 04620, Mexico City, with prior appointment requested via email oficialdecumplimiento@sat.gob.mx or by phone: 55-58-09-02-00 ext. 44510 during attention hours Monday to Friday from 09:00 to 13:30 and from 15:30 to 17:30 hrs.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Go to the ACSMC offices, with prior appointment, mentioned in the section Where can I submit it?
Deliver the documentation mentioned in the section What requirements must I meet?, to the staff who will attend your procedure.
In case that you meet the requirements and conditions you will receive a copy of the free document stamped as acknowledgment of receipt. Otherwise you will
be indicated what is missing and you must present the procedure again.
To verify the response to your notice, enter the SAT Portal, within the period of 3 months after the presentation of the same, on the route
https://wwwmat.sat.gob.mx/personas/iniciar-sesion as follows:
In tax mailbox, enter your RFC, Password, the captcha or your e.firma and, select the Log in button.
Select the section My notifications /
Total of pending notifications where:
You will find a Letter of Recommendations for the Technological Change.

What requirements must I meet?

Fill out the Technological Change Form 1 that appears at the end of this form, which must be signed by the legal representative or legal proxy with faculties for such effect where they prove their personality with a public deed or instrument to prove representation, signed in autograph form, relative to the issuer's manifestation on the technological changes carried out or to be carried out, indicating:

Trade name or corporate name of the corporate person.
RFC of the corporate person.
Number of the current authorization letter.
Date of the change, specifying start and end time, as well as the reasons and motives for said change.

Original free document and copy which must be signed by the legal representative or legal proxy with faculties for such effect where they prove their personality with a public deed or instrument to prove representation, signed in autograph form.

Instrument to prove that the legal representative has been designated for tax purposes, in the case of residents abroad or of foreigners residing in Mexico (exhibit certified copy).

For the case of authorized issuer of electronic wallets used in the acquisition of fuels for maritime, air and

terrestrial attach in a digitalized file on a removable memory unit the following information:

Risk analysis.
Plan for monitoring detected risks.
Control of authorized changes.
Functional and operational testing plan.
Escalation matrix.
Activity schedule.
Internal change communication.

For the case of authorized issuers of electronic wallets for food vouchers, attach in a digitalized file on a memory unit the following information:

Risk analysis.
Plan for monitoring detected risks.
Control of authorized changes.
Functional and operational testing plan.
Escalation matrix.
Activity schedule.
Internal change communication.

The information mentioned above in the subsections must cover the change to be made.

What conditions must I comply with?

Have e.firma or Password.
Have an active tax mailbox.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service?

Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?

By telephone call to the ACSMC which is found in the section "Where can I submit it?", at phone 55-58-09-02-00 ext. 44510, during the hours of attention from Monday to Friday from 09:00 to 13:30 and from 15:30 to 17:30 hrs., or to the official email officialdecumplimiento@sat.gob.mx

Yes, verification visit at the data center location (if applicable) and at operational offices.

Resolution of the procedure or service

The ACSMC will verify if you meet all the requirements and conditions; if so, it will issue the Office of Recommendations for Technological Change.

Maximum time limit for the SAT to resolve the procedure or service

Maximum time limit for the SAT to request additional information

Maximum time limit to comply with the requested information

3 months.

Not applicable.

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

What is the validity of the procedure or service?

Upon submission of the procedure, stamped free-form letter as receipt of receipt.
At the end of the procedure, you will receive by tax mailbox the Office of Recommendations for Technological Change.

Indefinite.

ATTENTION CHANNELS

Inquiries and doubts

Complaints and reports

By telephone call to the ACSMC, at phone 55-58-09- 02-00 ext. 44510, during the hours of attention from Monday to Friday from 09:00 to 13:30 hrs. and from 15:30 to 17:30 hrs.
Through the email address:

officialdecumplimiento@sat.gob.mx

SAT Complaints and Reports, from anywhere in the country 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
Email: denuncias@sat.gob.mx
On the SAT Portal:

https://www.sat.gob.mx/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

Article 37, first paragraph of the CFF; Rules 3.3.1.10. and 3.3.1.19. of the RMF.

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

121/ISR (Repealed)

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

167 /ISR Report to the real-time verification program for investment trusts in energy and infrastructure.

Procedure

Service

Description of the procedure or service

Amount

Submit the report to the real-time verification program for investment trusts in energy and infrastructure.

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it submitted?

The subjects and entities referred to in rule 3.21.2.1., through the trustee of the investment trust in energy and infrastructure in question.

Annually, by the last day of March of the following fiscal year to which it corresponds.

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 SAT Portal indicated in the section "Where can I submit it?"

Select the option Internet Services / Service or requests / Request and a form will appear. In the section Service Description, select in the tab Procedure: " 167/ISR REPORT PVTR FIBRA E " . In Directed to write Central Administration of Auditing to the Financial Sector, in Subject: Report to the real-time verification program for investment trusts in energy and infrastructure, corresponding to the fiscal year in question.

Press the icon Attach File, choose Browse and select the digitalized documents, which must be compressed in ZIP storage format and weigh no more than 4 MB per file containing the information you will upload and choose Load .

Press the Send button, the Receipt Acknowledgment containing the procedure folio is generated.

What requirements must I comply with?

Regarding the first report to be submitted for the real-time verification program for investment trusts in energy and infrastructure, a free-form letter addressed to the Central Administration of Auditing to the Financial Sector to which the following information and/or documentation is attached:

List of the subjects and entities referred to in rule 3.21.2.1. or that in force in the fiscal year in question, with respect to which this report is submitted, identifying the status of each subject and entity.

Declaration, under oath, of the date on which each subject and entity that you indicate in accordance with the aforementioned numeral began to apply the tax treatment established in rule 3.21.2.2. or that in force in the fiscal year in question, as well as the documentation with which you prove said statement.

Trust agreement of the investment trust in energy and infrastructure with all its annexes and modifications or re-expressions to the date of submission of this report. Likewise, provide the key in the RFC of said trust.

A list with the name or corporate name, key in the RFC and economic activity of each of the legal entities subject to investment by the investment trust in energy and infrastructure, as well as the percentage of shareholding that said trust holds in each of the legal entities.

Copy of the constitutive acts of each of the legal entities subject to investment, which you indicate in accordance with numeral 4 of this section, as well as their modifications, if any.

Registers of Registered Shares and Capital Variations of each of the legal entities subject to investment by the investment trusts in energy and infrastructure that you indicate in accordance with numeral 4 of this section.

Organizational charts showing the direct and indirect shareholding of each of the legal entities subject to investment, which you indicate in accordance with numeral 4 of this section, before and after the acquisition of their shares by the investment trust in energy and infrastructure.

A list with the name, corporate name or corporate name, key in the RFC and economic activity of the shareholders of the legal entities subject to investment, other than a trust that complies with rule 3.21.2.1. or that in force in the fiscal year in question.

Flowcharts through which you explain in detail the processes that they develop to the date of submission of this report:

The investment trust in energy and infrastructure.

Each of the legal entities subject to investment by the investment trust in energy and infrastructure that you indicate in accordance with numeral 4 of this section, to carry out their activity.

10.

Support documentation for the acquisition of the shares of each of the legal entities subject to investment that you indicate in accordance with numeral 4 of this section, carried out by the investment trust in energy and infrastructure. By way of example and not limitation, the contracts for the alienation of shares or any other contractual scheme must be included.

11.

Working paper in .xlsx format containing for each legal entity subject to investment that you indicate in accordance with numeral 4 of this section, the number and value of the shares that were alienated to the trust that meets the requirements established in rule 3.21.2.1. or that in force in the fiscal year in question, as well as the number and value of the fiduciary stock certificates received as consideration, or the amount received for said consideration in national currency.

12.

For each legal entity subject to investment that you indicate in accordance with numeral 4 of this section, provide working paper in .xlsx format with the determination of the gain or loss on the alienation of land, fixed assets or deferred expenses, in terms of what is established in rule 3.21.2.2., fraction IV, subsection a) or that in force in the fiscal year in question.

13.

Documentation that proves that the price of the alienation of the shares of each legal entity subject to investment that you indicate in accordance with numeral 4 of this section, acquired by the trust that meets the requirements established in rule 3.21.2.1. or that in force in the fiscal year in question, corresponds to the price or amount that would have been used with or between independent parties in comparable operations.

14.

Declaration, under oath, on whether the shareholders who alienated shares issued by legal entities subject to investment to an investment trust in energy and infrastructure and received fiduciary stock certificates for the total or partial value of said shares, opted to apply the deferral in the accumulation of the gain. If affirmative, provide the following:

The name, corporate name or corporate name of each of the legal entities that has applied said deferral.

For each of the legal entities cited in the previous subsection, provide working paper in .xlsx format containing the determination of the deferred gain for the part of the price that was covered in fiduciary stock certificates corresponding to each fiduciary stock certificate, as well as the detail of the application of said deferral, referred to in rule 3.21.2.2., fraction IV, subsections d) and e) or that in force in the fiscal year in question.

Trial balance at the close of the fiscal year immediately preceding the submission of this report in which you identify the account that contains the taxable income from the deferred gain.

Indicate the line of the declaration of the fiscal year in which the taxable income derived from the deferred gain is reflected.

In the event that the deferral in the accumulation of the gain has ended, provide information and supporting documentation related to:

The circumstance that ended the deferral in the accumulation of the gain, according to what is established in rule 3.21.2.2., fraction IV, subsection f) or that in force in the fiscal year in question.

ii.

Date on which the application of the deferral in the accumulation of the gain ended.

15.

Indicate the total number of fiduciary stock certificates issued by the investment trust in energy and infrastructure, specifying the purposes to which said certificates were destined and the proportion that corresponds to each purpose to which they were destined, as part of the initial public offering, as well as subsequent offerings.

16.

Inform the quantity of fiduciary stock certificates provided as consideration for the alienation of the shares of each of the legal entities subject to investment that you indicate in accordance with numeral 4 of this section, as well as the recipient subject of the same, providing the supporting documentation that proves said statement.

17.

Declaration, under oath, on whether the shareholders of the legal entities subject to investment that you indicate in accordance with numeral 4 of this section carried out subsequent alienations of shares to a subject other than a trust that complies with rule 3.21.2.1. or that in force in the fiscal year in question. If affirmative, provide working paper in .xlsx format with the determination of the fiscal cost of the shares in subsequent alienations, in terms of what is established in rule 3.21.2.2. fraction IV, subsection c) or that in force in the fiscal year in question. Likewise, it must include supporting documentation of the operations referred to in this numeral.

18.

Detailed explanation of the business model that the investment trust in energy and infrastructure and each of the legal entities subject to investment that you indicate in accordance with numeral 4 of this section have had, for the fiscal year immediately preceding the submission of this report, indicating the activities and functions developed, the assets used and the risks assumed, clarifying if they intervene as suppliers, related parties or third parties.

19.

Working paper in .xlsx format and documentation that proves that the income obtained by the activities carried out by the legal entities subject to investment that you indicate in accordance with numeral 4 of this section, have corresponded to at least 90% of the total of the taxable income declared, in accordance with what is established in rule 3.21.2.1., fraction II, subsection b) or that in force in the fiscal year in question.

20.

Declaration, under oath, on whether any of the legal entities subject to investment that you indicate in accordance with numeral 4 of this section, has the authorization referred to in rule 3.21.2.1., fraction II, subsection c), last paragraph or that in force in the fiscal year in question. If affirmative, provide a copy of the office containing said authorization. If negative, provide information and supporting documentation related to the calculation referred to in rule 3.21.2.1., fraction II, subsection c), last paragraph or that in force in the fiscal year in question, for each of said legal entities.

21.

Declaration, under oath, on whether any of the legal entities subject to investment that you indicate in accordance with numeral 4 of this section has or had at any time the regime of public limited company or stock promoter investment company, in terms of the LMV. Likewise, explicitly indicate if said legal entities requested their disincorporation from some of the stock regimes. Finally, specify if during the period prior to the request for disincorporation, the shares of said legal entities were placed among the general investing public. Attach the information and documentation that supports said statement.

22.

Working papers and documentation with which it is proven that, for the fiscal year immediately preceding the submission of this report, at least 70% of the average annual value of the trust's equity was invested directly in shares of legal entities subject to investment; likewise, it must provide working paper in .xlsx format and supporting documentation on the investments of the remainder.

23.

Information and documentation related to the issuance of fiduciary stock certificates issued by the trust that complies with rule 3.21.2.1. or that in force in the fiscal year in question and its registration in the National Securities Register in charge of the CNBV, in accordance with article 85 of the LMV.

24.

Copy of the declarations made by the trustees and the trustee of the trust that complies with rule 3.21.2.1. or that in force in the fiscal year in question, in terms of what is established in article 74, fraction I, first paragraph of the Regulations of the VAT Law.

25.

Declaration in which you indicate with precision the clauses of the trust agreement in which the compensation schemes for administrators, settlors or persons related to them are established, as well as the mechanism for the determination of said compensations, fees, commissions, distributions or incentives, in terms of what is established in rule 3.21.2.1., fraction VIII or that in force in the fiscal year in question.

26.

Working paper in .xlsx format and supporting documentation regarding the determination of the fiscal result obtained by the investment trust in energy and infrastructure in the fiscal year immediately preceding the submission of this report, referred to in rule 3.21.2.2., fraction III or that in force in the fiscal year in question, detailing each of the items that integrate it. Likewise, it must attach the following:

Trial balance at the close of the fiscal year.

Working paper in .xlsx format containing the determination of the fiscal accounting reconciliation, with the corresponding supporting documentation.

Comparative Financial Statements.

27.

Declare, under oath, if the trustee carried out the distribution of the fiscal result obtained in the fiscal year immediately preceding the submission of this report to the holders of the fiduciary stock certificates. If affirmative, provide the information and supporting documentation related to:

The proportion of the participation of the holders of the fiduciary stock certificates.

Dates and amounts of the distributions that the trust that complies with rule 3.21.2.1. or that in force in the fiscal year in question made to the holders of said certificates.

If applicable, the determination of the ISR withheld and its payment.

If applicable, name, corporate name or corporate name of the holders, as well as their key in the RFC.

28.

Working paper in .xlsx format and supporting documentation regarding the deduction of the deferred expense that resulted from the acquisition of assets related to exclusive activities or the accumulation of the deferred gain, at a rate of 15% in each year including the fiscal year immediately preceding the submission of the report, in terms of what is established in rule 3.21.2.2, fractions III, IV and VIII or that in force in the fiscal year in question.

29.

Working papers that show in detail the integration of the contribution capital account of the trust that complies with rule 3.21.2.1. or that in force in the fiscal year in question at the close of the fiscal year immediately preceding the submission of the report. Likewise, it must attach the supporting documentation that proves the following:

Integration of the positive or negative effects made to the contribution capital account.

In the event of capital refunds, integrate and mention the participants in them.

The foregoing, in accordance with what is established in rule 3.21.2.2., fraction III, subsection c) or that in force in the fiscal year in question.

30.

Declaration, under oath, if the purchase of fiduciary stock certificates issued by the investment trust in energy and infrastructure itself was carried out, in terms of what is stated in rule 3.21.2.1., fraction III, subsection e) or that in force in the fiscal year in question. If affirmative, provide the information and supporting documentation that details:

The date on which the acquisition was carried out.

Number of certificates acquired.

Amount of the agreed consideration.

The fiscal effects leading to it.

31.

Determination of the fiscal result obtained in the fiscal year immediately preceding the submission of this report by each of the legal entities subject to investment that you indicate in accordance with numeral 4 of this section, referred to in rule 3.21.2.2., fraction I, subsection c) or that in force in the fiscal year in question, detailing each of the items that integrate it, attaching the following:

Trial balance at the close of the fiscal year.

Working paper in .xlsx format containing the determination of the fiscal accounting reconciliation, with the corresponding supporting documentation.

Comparative Financial Statements.

32.

Declare, under oath, if each of the legal entities subject to investment that you indicate in accordance with numeral 4 of this section carried out the distribution of the fiscal result obtained in the fiscal year immediately preceding the submission of this report, to its shareholders including the investment trust in energy and infrastructure. If affirmative, provide for each legal entity subject to investment the information and supporting documentation related to:

The proportion of the participation of the shareholders.

Dates and amounts of the distributions that each legal entity made to its shareholders.

The determination of the ISR withheld and its payment, of the shareholders other than the trusts that comply with rule 3.21.2.1. or that in force in the fiscal year in question.

The name, corporate name or corporate name of each of the shareholders, as well as their key in the RFC.

33.

Declaration, under oath, on whether the notices referred to in the procedure forms 105/ISR " Notice on the acquisition of shares of a legal entity by an investment trust in energy and infrastructure ", 106/ISR " Notice on investment trusts in energy and infrastructure " and, 140/ISR " Notice on the sale of shares to an investment trust in energy and infrastructure " have been submitted, contained in Annex 1-A. If affirmative, provide a list of the notices submitted, specifying if their submission was carried out through the SAT Portal, or in person. In the latter case, provide the documentation with which the submission of said procedure is proven.

34.

Declaration, under oath, if during its operation as an investment trust in energy and infrastructure it has alienated total or partial shares of any of the legal entities subject to investment that you indicate in accordance with numeral 4 of this section. If affirmative, provide the information and supporting documentation of these alienations, including the working paper in format

.xlsx file containing the determination of gain or loss from such operations, in accordance with rule 3.21.2.2.,

fractions VIII and IX or that in effect for the fiscal year in question.

35.

Final financial statements of the energy and infrastructure investment trust as of the end of the fiscal year immediately preceding the submission of this report, including the working papers for their determination and notes thereto, signed by the legal representative.

36.

Integration of the average shareholding in which the energy and infrastructure investment trust is a partner or shareholder of each legal entity subject to investment indicated in accordance with item 4 of this section, specifying the following:

RFC of legal entity subject to investment

Average shareholding of the trust in the fiscal year in which the report is submitted

Average shareholding of the trust in the fiscal year prior to the submission of the report

37.

Declaration, under oath, as to whether any reorganization or any other similar operation has taken place, regardless of the name by which it is known, in which energy and infrastructure investment trusts transmit, swap, acquire, alienate, contribute, assign, exchange participation certificates, the rights to such certificates, or the shares of legal entities subject to investment that make up the assets of such trusts, directly or indirectly. If affirmative, financial statements, organizational charts, a list of legal entities subject to investment by the trust, the number of participation certificates in circulation before and after such operation, as well as all information and supporting documentation supporting the operation in question must be provided. Furthermore, a descriptive flowchart of the operation carried out must be provided, reflecting all and each of the parties involved, descriptively indicating what actions each of these parties took, on what date, how they were carried out, and the capacity in which they acted.

38.

For each legal entity subject to investment indicated in accordance with item 4 of this section, provide the final financial statements as of the end of the fiscal year immediately preceding the submission of this report, including the working papers in .xlsx format for their determination and notes thereto, signed by the legal representative of each legal entity.

Regarding the second and subsequent reports to be submitted for the real-time verification program for energy and infrastructure investment trusts, a free-form letter addressed to the Central Administration for Taxation of the Financial Sector accompanied by the following information and/or documentation:

List of the subjects and entities referred to in rule 3.21.2.1. or that in effect for the fiscal year in question, with respect to whom the fiduciary of the energy and infrastructure investment trust presents this report, identifying the status of each subject and entity.

Declaration, under oath, as to whether the energy and infrastructure investment trust contract or its previously submitted annexes had or did not have modifications in the fiscal year immediately preceding the submission of the report. If affirmative, supporting documentation for such modifications must be provided.

The list referred to in item 4 of section A duly updated. When modifications to said list include the acquisition of a new investee company by the energy and infrastructure investment trust, with respect to said new company, the information referred to in items 5, 6, 7, 8, 9, subsection b), 10, 11, 12, 13, 14, subsections a), b), c) and d), 15, 16, 18, 19, 20 and 21 of section A must be provided.

Information and documentation related to the total number of fiduciary securities issued by the energy and infrastructure investment trust as part of subsequent public offerings made in the fiscal year immediately preceding the submission of the report and its registration in the National Securities Registry under the CNBV, in accordance with article 85 of the LMV, specifying the purposes to which such securities were destined and the proportion corresponding to each purpose to which they were destined.

Working papers and documentation proving that, for the fiscal year immediately preceding the submission of this report, at least 70% of the average annual value of the trust's equity was invested directly in shares of legal entities subject to investment; furthermore, working papers in .xlsx format and supporting documentation regarding the investments of the remainder must be provided.

Working paper in .xlsx format and supporting documentation regarding the determination of the tax result obtained by the energy and infrastructure investment trust in the fiscal year immediately preceding the submission of this report, referred to in rule 3.21.2.2., fraction III or that in effect for the fiscal year in question, detailing each of the items that make it up. Furthermore, the following must be attached:

Trial balance at the end of the fiscal year.

Working paper in .xlsx format containing the determination of the tax accounting reconciliation, with the corresponding supporting documentation.

Comparative Financial Statements.

Declare, under oath, whether the fiduciary carried out the distribution of the tax result obtained in the fiscal year immediately preceding the submission of this report to the holders of the fiduciary securities. If affirmative, provide the information and supporting documentation related to:

The proportion of the participation of the holders of the fiduciary securities.

Dates and amounts of the distributions made by the trust that comply with rule 3.21.2.1. or that in effect for the fiscal year in question, to the holders of said securities.

If applicable, the determination of the withheld ISR and its payment.

If applicable, name, denomination or corporate name of the holders, as well as their RFC key.

Working paper in .xlsx format and supporting documentation regarding the deduction of deferred expense resulting from the acquisition of assets related to exclusive activities or the accumulation of deferred gain at a rate of 15%, in the fiscal year immediately preceding the submission of the report, in terms of what is established in rule 3.21.2.2., fractions III, IV and VIII.

Working papers showing in detail the integration of the trust's contribution capital account that complies with rule 3.21.2.1. or that in effect for the fiscal year in question, as of the end of the fiscal year immediately preceding the submission of the report. Furthermore, supporting documentation must be attached that proves the following:

Integration of positive or negative adjustments made to the contribution capital account.

In case of capital refunds, integrate and mention the participants in them.

The foregoing, in accordance with what is established in rule 3.21.2.2., fraction III, subsection c).

10.

Declaration, under oath, as to whether, in the fiscal year immediately preceding the submission of the report, the purchase of fiduciary securities issued by the energy and infrastructure investment trust itself was carried out, in terms of what is stated in rule 3.21.2.1., fraction III, subsection e). If affirmative, provide the information and supporting documentation detailing:

The date on which the acquisition took place.

Number of certificates acquired.

Amount of the agreed consideration.

The relevant tax effects.

11.

Determination of the tax result obtained in the fiscal year immediately preceding the submission of this report by each of the legal entities subject to investment indicated in accordance with item 3 of this section, referred to in rule 3.21.2.2., fraction I, subsection c), detailing each of the items that make it up, attaching the following:

Trial balance at the end of the fiscal year.

Working paper in .xlsx format containing the determination of the tax accounting reconciliation, with the corresponding supporting documentation.

Comparative Financial Statements.

12.

Declare, under oath, whether each of the legal entities subject to investment indicated in accordance with item 3 of this section carried out the distribution of the tax result obtained in the fiscal year immediately preceding the submission of this report to its shareholders, including the energy and infrastructure investment trust. If affirmative, provide for each legal entity subject to investment the information and supporting documentation related to:

The proportion of the participation of the shareholders.

Dates and amounts of the distributions made by each legal entity to its shareholders.

The determination of the withheld ISR and its payment, from the subjects who are shareholders other than the trusts that comply with rule 3.21.2.1. or that in effect for the fiscal year in question.

The name, denomination or corporate name of the shareholder, as well as their RFC key.

13.

Declaration, under oath, as to whether, in the fiscal year immediately preceding the submission of the report, the energy and infrastructure investment trust alienated all or part of the shares of any of the legal entities subject to investment. If affirmative, provide the information and supporting documentation for these alienations, including the working paper in .xlsx format containing the determination of the gain or loss from such operations, in terms of what rule 3.21.2.2., fractions VIII and IX establishes.

14.

15.

RFC of legal entity subject to investment

Average shareholding of the trust in the fiscal year in which the report is submitted

Average shareholding of the trust in the fiscal year prior to the submission of the report

16.

Declaration, under oath, as to whether, in the fiscal year immediately preceding the submission of the report, any reorganization or any other similar operation was carried out, regardless of the name by which it is known, in which energy and infrastructure investment trusts transmit, swap, acquire, alienate, contribute, assign, exchange participation certificates, the rights to such certificates, or the shares of legal entities subject to investment that make up the assets of such trusts, directly or indirectly. If affirmative, financial statements, organizational charts, a list of legal entities subject to investment by the trust, the number of participation certificates in circulation before and after such operation, as well as all information and supporting documentation supporting the operation in question must be provided. Furthermore, a descriptive flowchart of the operation carried out must be provided, reflecting all and each of the parties involved, descriptively indicating what actions each of these parties took, on what date, how they were carried out, and the capacity in which they acted.

17.

For each legal entity subject to investment indicated in accordance with item 3 of this section, provide the final financial statements as of the end of the fiscal year immediately preceding the submission of this report, including the working papers in .xlsx format for their determination and notes thereto, signed by the legal representative of each legal entity.

18.

Declaration, under oath, as to whether, as of the end of the fiscal year immediately preceding the submission of this report, the shareholders who alienated shares issued by legal entities subject to investment to an energy and infrastructure investment trust and received fiduciary securities for the total or partial value of said shares, continued to apply the deferral in the accumulation of the gain. If affirmative, provide the following:

The name, denomination or corporate name of each of the legal entities that has applied such deferral.

For each of the legal entities cited in the previous subsection, provide a working paper in .xlsx format containing the determination of the deferred gain for the portion of the price that was covered in fiduciary securities corresponding to each fiduciary security, as well as the detail of the application of such deferral, referred to in rule 3.21.2.2., fraction IV, subsections d) and e) or that in effect for the fiscal year in question.

Trial balance at the end of the fiscal year immediately preceding the submission of this report in which the account containing the taxable income from the deferred gain is identified.

Indicate the line of the declaration for the fiscal year in which the taxable income derived from the deferred gain is reflected.

In case the deferral in the accumulation of the gain has ended, provide information and supporting documentation related to:

The circumstance that ended the deferral in the accumulation of the gain, according to what is established in rule 3.21.2.2., fraction IV, subsection f) or that in effect for the fiscal year in question.

ii.

Date on which the application of the deferral in the accumulation of the gain ended.

19.

Declaration, under oath, as to whether, as of the end of the fiscal year immediately preceding the submission of this report, the shareholders of the legal entities subject to investment indicated in accordance with item 3 of this section carried out subsequent alienations of shares to a subject other than a trust that complies with rule 3.21.2.1. or that in effect for the fiscal year in question. If affirmative, provide a working paper in .xlsx format with the determination of the tax cost of the shares in subsequent alienations, in terms of what rule 3.21.2.2., fraction IV, subsection c) establishes or that in effect for the fiscal year in question. Furthermore, supporting documentation for the operations referred to in this item must be included.

What conditions must I comply with?

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

Receipt acknowledgment.

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.

What document do I obtain at the end of the procedure?

What is the validity of the procedure or service?

Receipt acknowledgment.

Indefinite.

ATTENTION CHANNELS

Inquiries and doubts

Complaints and reports

MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs, except non-working days:

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

Via Chat: 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 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.

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

Additional Information

The information and documentation attached to your procedure must be compressed in ZIP storage format and weigh no more than 4 MB per file.

Legal Basis

Article 188 of the ISR Law; Rules 3.21.2.1., 3.21.2.2. and 3.21.2.15. of the RMF.

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

Special Tax on Production and Services

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

9/IEPS Notice of change of legal representative and/or authorized legal representative to collect seals or precints.

Procedure

Service

Description of the procedure or service

Amount

Change your legal representative and/or authorized legal representative to collect seals and precints.

Free

Payment of fees

Cost:

Who can request the procedure or service?

When is it presented?

Individuals and legal entities registered in the Alcoholic Beverages Taxpayer Registry in the RFC.

When you need it.

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,

capture your

RFC, Password and choose Log in.

Select the option Internet Services / Service or requests / Request and a form will appear.

Complete the form as follows:

In the Service Description section, in the Procedure tab, select the option AVS_CAM_REP_MARBETES_PREC ; in Directed to :

SAT , in

*Subject: Notice of change of legal representative and/or authorized legal representative to collect seals and precints; Description: Notice of change of legal representative and/or authorized legal representative to collect seals and precints. To attach the information related to the service, select the Attach File / Browse button, select the digitized file 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 case within the 10-day period following the submission of your notice to verify if additional information was requested, in which case, you will have 10 days to deliver it, if you exceed that deadline it is necessary to re-enter your request.

Enter the SAT Portal, within the 10-day period 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, capture your RFC and enter your Password; select the option: Internet Services / Service or requests / Consultation ; capture the procedure folio number and verify the solution granted to your notice; if your request was resolved, you will obtain Response Acknowledgment print it or save it.

What requirements must I comply with?

Digitized file containing:

Form RE-1 "Request for Registration in the Alcoholic Beverages Taxpayer Registry in the RFC" which you can obtain at the following link:
https://www.sat.gob.mx/portal/public/tramites/inscribete-padrones-rfc

Select Alcoholic beverage taxpayers registry, click on Format RE-1, 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 taxpayer or the legal representative person.

In the case of legal entities, a digitized free-form letter in PDF format,

containing the declaration under oath, written on letterhead and signed manually with blue ink by the legal representative, in which the full name and valid RFC of the partners, shareholders, legal representatives and authorized legal representatives to collect seals and precints of the company are listed, duly signed, as stated in the minutes notarized before a Notary Public; in case of having foreign partners or shareholders, attach proof of the presentation of the list of partners, shareholders or associates residing abroad and indicate the number of tax identification corresponding.

Valid official identification of the taxpayer or the legal representative person, as well as of the authorized legal representatives to collect the seals and precints indicated in Form RE-1; it 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 the present Annex.

Instrument to prove representation digitized in PDF format, 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 notary public.

*For further reference, consult in Section I. Definitions; item 1.2. Official identifications, proof of address and Instruments to prove representation, subsection C) Instruments to prove representation, as well as item 1.3. of the present
Annex.

What conditions must I comply with?

Have e.firma or Password.
In the case of legal representatives or individuals, they must be over 18 years old and registered and active in the RFC.
The taxpayer, partners, shareholders, legal representatives, and authorized legal representatives to collect seals and security strips must have

a Positive Compliance Opinion.

The partners, shareholders, legal representatives, and authorized legal representatives to collect seals and security strips must be active in the

RFC; in case the information of the partners and shareholders is not updated in the RFC, before presenting this notice, you must

provide the information in terms of the 295/CFF "Request for modification or incorporation of partners, shareholders, associates and

other persons that form part of the organizational structure of a legal entity, as well as those that have control, significant influence,

command power and legal representatives" procedure form.

The situation of the fiscal domicile and the taxpayer must be locatable. In case of not being locatable, enter a clarification case selecting the

VERIFICATION OF DOMICILE option, according to the procedure indicated in the 126/CFF "Request for verification of domicile" procedure form of the

present Annex.

Have registered and in open status

the establishments used to manufacture, produce, bottle or store alcoholic beverages

indicated in items a) to bb) in the 23/IEPS "Request for registration in the Alcohol Beverages Taxpayer Registry in the RFC" procedure form of the

present annex,

when they are different from the fiscal domicile.

Not be found in the list of companies published by the SAT in terms of articles 69 and 69-B, fourth paragraph of the CFF, with the exception of the

fraction VI of said article 69.

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 of Reception.

No.

Resolution of the procedure or service

If you meet the requirements, the data of the authorized legal representative are updated

for collecting seals or security strips, and you receive the Acknowledgment of response.

Otherwise, in the mentioned Acknowledgment of response, the reason is indicated for which the procedure did not proceed.

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

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 reception.

Indefinite.

Acknowledgment of response.

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 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 authorized legal representative to collect seals or security strips must be the one manifested in the last official RE-1 form presented to this
authority.
The legal representative who signs the RE-1 format is also
authorized to collect seals and/or security strips.
For the completion of the RE-1 format, the data corresponding to the fiscal domicile must be included, as well as that of the establishments where they
manufacture, produce, bottle or store alcoholic beverages, established in items a) to bb) of form 23/IEPS "Request for registration in the Alcohol Beverages Taxpayer Registry in the RFC" of the present annex.

Legal Basis

Articles 19 of the LIEPS; 297 of the CFPC; Rule 5.2.9. of the RMF.

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

23/IEPS Request for registration in the Alcohol Beverages Taxpayer Registry in the RFC.

Procedure

Service

Description of the procedure or service

Amount

Request your registration in the Alcohol Beverages Taxpayer Registry in the RFC.

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it presented?

Individuals.
Legal entities.

When you start activities of manufacturing, production, bottling and importation of alcohol and alcoholic beverages.

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.

Complete the form as follows:

In the Service Description section, in the Procedure tab, select the option INS_BEB_ALCOHOLICAS ; in Directed to :
SAT, in *Subject :
Request for registration in the Alcohol Beverages Taxpayer Registry in the RFC; Description: Request for registration in the Alcohol Beverages Taxpayer Registry in the RFC. To attach the information related to the service, select the Attach File / Browse button, select the digitized files and choose Upload.

Press the Send button, the Receipt of Reception is generated which contains the folio of the procedure with which you can follow up on your notice, print it or save it.

Review your case within the 10-day period to verify if additional information was requested from you; if so, you will have 10 days to deliver it; if you exceed that deadline, it is necessary to re-enter your request.

Enter the SAT Portal, within the 20-day period following the submission of the procedure, with the folio number to verify the response to your request, entering the link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal according to the following:

In My Portal, enter your RFC and enter your Password and select the option Internet Services / Service or requests / Consultation ; enter the folio number of the procedure and verify the solution granted to your request; if your request was resolved, you will obtain the Acknowledgment of response print it or save it.

What requirements must I meet?

Digitized file containing:

RE-1 Format "Request for Registration in the Alcohol Beverages Taxpayer Registry in the RFC", which you can obtain in the following link:
https://www.sat.gob.mx/portal/public/tramites/inscribete-padrones-rfc

Select Alcohol Beverages Taxpayer Registry, click on RE-1 Format, fill it out as indicated in the instructions section and print it in two copies. The format must be signed manually with blue ink by the taxpayer or the legal representative person.

Color photographs, with minimum dimensions of 4 x 6 inches, of the fiscal domicile and the place where they store as well as the machinery or equipment that will be used for the manufacturing, production or bottling processes of alcoholic beverages for each equipment used during the processes, indicating the domicile in which they are located (Street, exterior number, interior number, Neighborhood, Locality, Municipality, Federal Entity and Postal Code, as well as the brand and serial number of said machinery and equipment).

In the case of legal entities, digitized free-form PDF document, containing the declaration under oath written on letterhead and signed manually with blue ink by the legal representative, in which the full name and valid RFC key of the partners, shareholders, legal representatives and authorized legal representatives to collect seals and security strips of the company are related, according to what is recorded in the minutes notarized before a Notary Public; in case of having foreign partners or shareholders, attach the proof of presentation of the list of partners, shareholders or associates residing abroad and indicate the number of tax identification corresponding.

Taxpayers who carry out the activities established within Annex I: Activities subject to presentation of Notice of Operation or that require a Sanitary License, must present duly stamped the Notice of Operation, of Sanitary Responsible and of Modification or Cancellation, which accredits the notification of operation of establishments of products and services, issued by the Federal Commission for the Protection against Sanitary Risks (COFEPRIS).

Commercializers who carry out economic activities in the country of origin established in items cc) to oo) of this form, must present the contract or agreement celebrated with a third party in which they agree on the manufacturing, production or bottling of alcoholic beverages.

Official valid identification of the taxpayer person or legal representative, as well as of the legal representatives authorized to collect seals or security strips indicated in the RE-1 Format; any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of domicile and Instruments to accredit representation, item A) Official identification, of the present annex.

In case of legal representative:

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

*For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of domicile and Instruments to accredit representation, item C) Instruments to accredit representation, of the present Annex.

What conditions must I meet?

Have e.firma or valid Password.
In case of legal representatives or individuals, they must be over 18 years old and registered and active in the RFC.
Have an active tax mailbox.
The taxpayer, partners, shareholders, legal representatives and authorized legal representatives to collect seals and security strips
must have a Positive Compliance Opinion.
The partners, shareholders, legal representatives and authorized legal representatives to collect seals and security strips must be active in the
RFC; in case the information of the partners and shareholders is not updated in the RFC, before presenting this notice, you must provide their information in terms of the 295/CFF "Request for modification or incorporation of partners, shareholders, associates and other persons that form part of the organizational structure of a legal entity, as well as those that have control, significant influence, command power and legal representatives" procedure form.
The situation of the fiscal domicile and the taxpayer must be locatable. In case of not being locatable, enter a clarification case selecting the
VERIFICATION OF DOMICILE option, according to the procedure indicated in the 126/CFF "Request for verification of domicile" procedure form.
Not be found in the list of companies published by the SAT, in terms of articles 69 and 69-B, fourth paragraph of the CFF, with the exception of the
fraction VI of said article 69.
Be registered and active in the RFC, having registered at least one of the following economic activities:

Production, manufacturing or bottling of table wines.

Production, manufacturing or bottling of other beverages based on grapes.

Production, manufacturing or bottling of table wines with an alcoholic strength of more than 20° G.L.

Production, manufacturing or bottling of other beverages based on grapes with an alcoholic strength of more than 20° G.L.

Production, manufacturing or bottling of cider and other fermented beverages.

Production, manufacturing or bottling of cider and other fermented beverages with an alcoholic strength of more than 20° G.L.

Production, manufacturing or bottling of rum and other distilled beverages from cane.

Production, manufacturing or bottling of rum and other distilled beverages from cane with an alcoholic strength of more than 20° G.L.

Production, manufacturing or bottling of agave distilled beverages such as tequila.

Production, manufacturing or bottling of agave distilled beverages such as tequila with an alcoholic strength of more than 20° G.L.

Production, manufacturing, or bottling of charanda.

Production, manufacturing, or bottling of agave distilled beverages such as mezcal.

Production, manufacturing, or bottling of agave distilled beverages such as artisanal mezcal.

Production, manufacturing, or bottling of agave distilled beverages such as ancestral mezcal.

Production, manufacturing, or bottling of agave distilled beverages such as bacanora.

Production, manufacturing, or bottling of agave distilled beverages such as raicilla.

Production, manufacturing, or bottling of sotol.

Production, manufacturing, or bottling of other agave distilled beverages.

Production, manufacturing, or bottling of charanda with an alcoholic strength of more than 20º G.L.

Production, manufacturing, or bottling of agave distilled beverages such as mezcal with an alcoholic strength of more than 20º G.L.

Production, manufacturing, or bottling of agave distilled beverages such as artisanal mezcal with an alcoholic strength of more than 20º G.L.

Production, manufacturing, or bottling of agave distilled beverages such as ancestral mezcal with an alcoholic strength of more than 20º G.L.

Production, manufacturing, or bottling of agave distilled beverages such as bacanora with an alcoholic strength of more than 20º G.L.

Production, manufacturing, or bottling of agave distilled beverages such as raicilla with an alcoholic strength of more than 20º G.L.

Production, manufacturing, or bottling of sotol with an alcoholic strength of more than 20º G.L.

Production, manufacturing, or bottling of other agave distilled beverages with an alcoholic strength of more than 20º G.L.

aa)

Production, manufacturing or bottling of alcohol.

bb)

Production, manufacturing or bottling of other distilled beverages.

cc)

Wholesale trade of table wines.

dd)

Wholesale trade of other beverages based on grapes.

ee)

Wholesale trade of cider and other fermented beverages.

ff)

Wholesale trade of rum and other distilled beverages from cane.

gg)

Wholesale trade of agave distilled beverages.

hh)

Wholesale trade of alcoholic beverages not classified elsewhere.

ii)

Retail trade of table wines.

jj)

Retail trade of other beverages based on grapes.

kk)

Retail trade of cider and other fermented beverages.

ll)

Retail trade of rum and other distilled beverages from cane.

mm) Retail trade of agave distilled beverages.

nn)

Retail trade of alcoholic beverages not classified elsewhere.

oo)

Sale of alcohol.

In the case of commercializers, the person with whom the contract will be celebrated (the third party) must be registered in the Alcohol Beverages Taxpayer Registry in the RFC.
The authority will validate, for the purposes of items a) to bb)
of the present procedure form, the presentation of Annex 3, information on the equipment of production, distillation or bottling of the "Multiple IEPS Information Declaration", "MULTI-IEPS".
Be registered and active
in the Importers Registry in case that alcohol and alcoholic beverages are imported and economic activities are carried out established in items cc) to oo) of the present procedure form.
Have registered and in open status the establishments used to manufacture, produce, bottle or store alcoholic beverages
indicated in items a) to bb) of the present procedure form, when they are different from the fiscal domicile.
In the case of individuals, they must carry out business and professional activities, or be registered in the Simplified Trust Regime.

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 of Reception.
By submitting a request
through the SAT Portal, indicating the folio number corresponding to the request.

No.

Resolution of the procedure or service

The authority will validate your information; if the request is appropriate, the registration in the Alcohol Beverages Taxpayer Registry in the RFC is carried out
and you receive the Acknowledgment of response.
Otherwise, in the mentioned Acknowledgment of response, the reason is indicated for which the request did not proceed.

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

20 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?

Upon completion of the procedure, you will receive the acknowledgment of response.

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 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

In the case that the registration in the registry proceeds, a identification number within the Alcohol Beverages Taxpayer Registry in the RFC will be assigned to the taxpayer, as well as in the information declarations that request it.
Compliance with the requirements to be registered in the Alcohol Beverages Taxpayer Registry in the RFC does not exempt from compliance with
the other obligations established by tax provisions.
The legal representative who signs the RE-1 format is also
authorized to collect seals or security strips.
When any of the causes provided for in rule 5.2.23. occurs, and the requirements established in form 56/IEPS
"Clarification to remedy or disprove the causes prior to cancellation in the Alcohol Beverages Taxpayer Registry in the RFC", of the present
Annex,
proceeding to cancellation in the PCBA will take place; the corresponding notification will be made through the tax mailbox.
In case you need to change the registration modality (producer, commercializer and importer), you must present a new
request for registration in the registry in accordance with the present form, being an indispensable requirement to comply with the documents and conditions established in the same.
When the taxpayer is located in some of the scenarios established in fractions III, IV, V, VI, VII and IX of rule 5.2.23., they must
present a new request for registration in terms of the present form, if required.

Legal Basis

Articles 27, 32-D, 69 and 69-B, fourth paragraph of the CFF; 19 of the LIEPS; Rules 2.1.36., 5.2.5., 5.2.9., 5.2.23., 5.3.1. and 5.3.2. of the RMF.

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

Federal Revenue Law

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

5/LIF Notice for the application of the fiscal stimulus for the use of diesel in marine vehicles owned by the taxpayer or that are under their legitimate possession.

Procedure

Service

Description of the procedure or service

Amount

You may present the notice for the application of the fiscal stimulus for the use of diesel in marine vehicles owned by the taxpayer or that are under their legitimate possession.

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it presented?

Individuals and legal entities that have used diesel exclusively for the supply of their marine vehicles.

By March 31, 2025 at the latest, or within thirty days after the date of acquisition in the case of marine vehicles that have been acquired during 2025.

Where can I present it?

On the SAT 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?

Not applicable

What requirements must I meet?

Digitized file indicating that the fiscal stimulus will be applied.

Attach the information of the vessels owned by you or under your legitimate possession, in which you have used the diesel for which the fiscal stimulus is requested, in accordance with the following:

Name of each of the vessels;
Registration of each of the vessels;
Length and tonnage of each of the vessels;
Fuel capacity of each of the vessels, and
Average calculation of diesel consumption in nautical miles per liter of each of the vessels.

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?

Immediate procedure.

No.

Resolution of the procedure or service

Immediate procedure.

Maximum Time Limit for SAT to Resolve the Procedure or Service

Maximum Time Limit for SAT to Request Additional Information

Maximum Time Limit to Comply with Requested Information

Immediate Procedure.

Not Applicable.

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

What is the validity of the procedure or service?

Receipt Acknowledgment.

Not Applicable.

ATTENTION CHANNELS

Inquiries and Questions

Complaints and Reports

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 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/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-o-denuncias

Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information

Not Applicable.

Legal Basis

Articles 32-D, fifth paragraph of the CFF; 16, Section A, fraction I, second paragraph of the LIF; Rule 9.2. of the RMF.

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

Hydrocarbon Income Tax Law

1/LISH Monthly provisional declarations of payment of the right for shared utility.

Procedure

Service

Description of the procedure or service

Amount

Submit your monthly provisional declaration of payment of the right for shared utility.

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it submitted?

Petróleos Mexicanos or any other public company of the State that is holder of an assignment (assignee) and operator of an Assignment area.

Monthly, no later than the twenty-fifth day of the month following that to which the provisional payment corresponds.

Where can I submit it?

On the SAT Portal, through My Portal:

https://www.sat.gob.mx/portal/private/aplicacion/show-login-action

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Log in to My Portal (https://www.sat.gob.mx/portal/private/aplicacion/show-login-action) with your RFC and Password, click on Log in.

Select the sections Internet Services / Clarifications / Request and the corresponding form will appear.

Fill out the form as follows: In the Service Description section, Trámite tab, select the option MONTHLY DUC DECLARATION; in Subject, indicate Monthly provisional declaration of payment of the right for shared utility; in Description, indicate Submission of monthly provisional declaration of payment of the right for shared utility.

Attach the official DUC form and the digitalized payment receipt in PDF format, the information must be compressed in ZIP format.

Press the Send button. An electronic receipt acknowledgment is generated, print it or save it.

What requirements must I meet?

Electronic file in .xls format supporting your declaration (official DUC form and its annexes).

Payment receipt for the right for shared utility.

What conditions must I meet?

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?

Immediate Procedure.

No.

Resolution of the procedure or service

If the requirements and conditions are met, the authority will consider your declaration submitted.

Maximum Time Limit for SAT to Resolve the
Procedure or Service

Maximum Time Limit for SAT to Request
Additional Information

Maximum Time Limit to Comply with the Information Requested

Immediate Procedure.

Not Applicable.

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

What is the validity of the procedure or service?

Receipt Acknowledgment.

Indefinite.

ATTENTION CHANNELS

Inquiries and Questions

Complaints and Reports

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 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/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-o-denuncias

Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information

Not Applicable.

Legal Basis

Articles 17-D of the CFF; 42 and 52 of the LISH; 7th of the LIF; Rule 2.8.3.1., Tenth Transitory Provision of the RMF.

2/LISH Annual declaration of payment of the right for shared utility.

Procedure

Service

Description of the procedure or service

Amount

Submit your annual payment declaration of the right for shared utility.

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it submitted?

Petróleos Mexicanos or any other public company of the State that is holder of an assignment (assignee) and operator of an Assignment area.

Annually, no later than the last business day of March of the year following that to which the payment corresponds.

Where can I submit it?

On the SAT Portal, through My Portal: https://www.sat.gob.mx/portal/private/aplicacion/show- login-action

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Log in to My Portal (https://www.sat.gob.mx/portal/private/aplicacion/show-login-action) with your RFC and Password, click on Log in.

Select the sections Internet Services / Clarifications / Request and the corresponding form will appear.

Fill out the form as follows: In the Service Description section, Trámite tab, select the option ANNUAL DUC DECLARATION; in Subject, indicate Annual declaration of payment of the right for shared utility; in Description, indicate Submission of annual declaration of payment of the right for shared utility.

Attach the official DUC form and the digitalized payment receipt, choose the Attach File / Browse option; the information must be compressed in ZIP format.

Press the Send button, the electronic receipt acknowledgment is generated, print it or save it.

What requirements must I meet?

Electronic file in .xls format supporting your declaration (official DUC form and its annexes).

Payment receipt for the right for shared utility.

What conditions must I meet?

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?

Immediate Procedure.

No.

Resolution of the procedure or service

If the requirements and conditions are met, the authority will consider your declaration submitted.

Maximum Time Limit for SAT to Resolve the
Procedure or Service

Maximum Time Limit for SAT to Request
Additional Information

Maximum Time Limit to Comply with the Information Requested

Immediate Procedure.

Not Applicable.

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

What is the validity of the procedure or service?

Receipt Acknowledgment.

Indefinite.

ATTENTION CHANNELS

Inquiries and Questions

Complaints and Reports

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 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/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-o-denuncias

Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information

Not Applicable.

Legal Basis

Articles 17-D of the CFF; 39 and 52 of the LISH; Rule 2.8.3.1., Tenth Transitory Provision of the RMF.

3/LISH Monthly payment declarations of the hydrocarbon extraction right.

Procedure

Service

Description of the procedure or service

Amount

Submit your monthly payment declaration of the hydrocarbon extraction right.

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it submitted?

Petróleos Mexicanos or any other public company of the State that is holder of an assignment (assignee) and operator of an Assignment area.

Monthly, no later than the twenty-fifth day of the month following that to which the payment corresponds.

Where can I submit it?

On the SAT Portal, through My Portal:

https://www.sat.gob.mx/portal/private/aplicacion/show-login-action

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Log in to My Portal (https://www.sat.gob.mx/portal/private/aplicacion/show-login-action) with your RFC and Password, and click on Log in.

Select the sections: Internet Services / Clarifications / Request and the corresponding form will appear.

Fill out the form as follows: In the Service Description section, Trámite tab, select the label MONTHLY DEXTH DECLARATION; in Subject, indicate Monthly payment declaration of the hydrocarbon extraction right; in Description, indicate Submission of the monthly payment declaration of the hydrocarbon extraction right.

Attach the official DEXTH form and the digitalized payment receipt, choose the Attach File / Browse option; the information must be compressed in ZIP format.

Press the Send button, the electronic receipt acknowledgment is generated, print it or save it.

What requirements must I meet?

Electronic file in .xls format supporting your declaration (official DEXTH form and its annexes).

Payment receipt for the hydrocarbon extraction right.

What conditions must I meet?

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?

Immediate Procedure.

No.

Resolution of the procedure or service

If the requirements and conditions are met, the authority will consider your declaration submitted.

Maximum Time Limit for SAT to Resolve the
Procedure or Service

Maximum Time Limit for SAT to Request
Additional Information

Maximum Time Limit to Comply with the Information Requested

Immediate Procedure.

Not Applicable.

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

What is the validity of the procedure or service?

Receipt Acknowledgment.

Indefinite.

ATTENTION CHANNELS

Inquiries and Questions

Complaints and Reports

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 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/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-o-denuncias

Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information

Not Applicable.

Legal Basis

Articles 17-D of the CFF; 44 and 52 of the LISH; 7th of the LIF; Rule 2.8.3.1., Tenth Transitory Provision of the RMF.

4/LISH Monthly payment declarations of the hydrocarbon exploration right.

Procedure

Service

Description of the procedure or service

Amount

Submit your declaration of payment of the hydrocarbon exploration right.

Free

Payment of rights

Cost:

Who can submit the procedure or service?

When is it submitted?

Petróleos Mexicanos or any other public company of the State that is assignee and operator of an Assignment area.

Each month: no later than the seventeenth day of the month following that to which the payment corresponds.

Where can I submit it?

On the SAT Portal, through My Portal:

https://www.sat.gob.mx/portal/private/aplicacion/show-login-action

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

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

Log in to My Portal (https://www.sat.gob.mx/portal/private/aplicacion/show-login-action) with your RFC and Password, and click on Log in.

Select the Sections Internet Services / Clarifications / Request.

In the Trámite tab select the option MONTHLY DEXPH DECLARATION; in Directed to: SAT; in Subject: Submission of the monthly payment declaration of the hydrocarbon exploration right; in Description: Submission of the monthly payment declaration of the hydrocarbon exploration right; In Attach File: choose in Browse and select the official DEXPH form, the payment receipt and the other corresponding files that must be compressed in ZIP format and choose Upload; press the Send button, the receipt acknowledgment is generated which contains the procedure folio, print it or save it.

What requirements must I meet?

Fill out the official DEXPH form, which you can obtain in the following link: https://www.sat.gob.mx/portal/public/tramites/asignaciones-y-contratos

Attach the official DEXPH form and its annexes in XLS format supporting your declaration and the payment receipt in PDF format.

What conditions must I meet?

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?

Immediate Procedure.

No.

Resolution of the procedure or service

If you meet the requirements, the receipt acknowledgment will be generated immediately.

Maximum Time Limit for SAT to Resolve the
Procedure or Service

Maximum Time Limit for SAT to Request
Additional Information

Maximum Time Limit to Comply with the Information Requested

Immediate Procedure.

Not Applicable.

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

What is the validity of the procedure or service?

Receipt Acknowledgment.

Indefinite.

ATTENTION CHANNELS

Inquiries and Questions

Complaints and Reports

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 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/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-o-denuncias

Red phones located in SAT offices.
MarcaSAT 55 627 22 728 option 8.

Additional Information

Not Applicable.

Legal Basis

Articles 17-D of the CFF; 45 and 52 of the LISH; Rule 2.8.3.1., 10.10., Tenth Transitory Provision of the RMF.

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

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

Procedure

Service

Description of the procedure or service

Amount

Submit the notice of registration in the Beneficiary Registry of the tax incentive for the border region north or south in matters of Income Tax (ISR).

Free

Payment of rights

Cost:

Who can request the procedure or service?

When is it submitted?

Individuals and legal entities.

No later than March 31 of the tax year in question.
Within the month following the date of registration in the RFC or of the
submission of the notice of opening of branch, agency or establishment in the northern or southern border region.
In the case of renewal, no later than March 31 of the tax year
in question.

Where can I submit it?

On the SAT Portal:

In the link: https://zonafronteriza.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 Request Registration option.

Indicate the border region where you wish to apply the tax incentive and select your procedure:

Incorporation to the beneficiary registry.
Application of the tax incentive in the border region.
Renewal of the incentive for the border region.
Removal from the incentive in the border region.

Validate the preview of your receipt.

Enter your e.firma data and press the Sign Request button.

Press the Send button, it generates the reception acknowledgment which contains the procedure folio with which you can track your notice, print it or save it.

What requirements must I meet?

For taxpayers who start activities and establish their tax domicile, branch, agency or establishment in the northern or southern border region, they must declare under oath that their income in the aforementioned regions will represent, according to their estimate, at least 90% of their total income for the year, excluding income derived from intangible assets, as well as those corresponding to digital commerce, as well as that they have the economic capacity, assets and facilities to carry out their operations and activities in said regions and that, for this purpose, they use new fixed asset goods.

Declaration under oath of compliance with all requirements to apply the tax incentive in matters of Income Tax (ISR) for the northern or southern border region.

Declaration under oath that they have not carried out operations with taxpayers who have been published in the lists referred to in
article 69-B, fourth paragraph of the CFF or, if applicable, correct their tax situation entirely.

Declaration under oath that they have not filed any legal remedy against the resolution through which it was concluded that the materiality of the operations was not proven and/or against the determination of tax credits for Income Tax (ISR) and Value Added Tax (VAT) that derive from the application of the Decrees or, if they have filed one, that they withdrew it.

Declaration under oath that the partners or shareholders registered with the SAT are not in the presumption of article 69-B, first paragraph of the CFF.

Declaration under oath that as of the date of submission of the request, they have not been published in the lists referred to in the eighth paragraph of article 69-B Bis of the CFF.

Declaration under oath, where it expressly states that in the immediate previous exercise at least 90% of their total income was obtained in the northern or southern border region, derived from the carrying out of activities in said zones, excluding the income that derives from intangible assets, as well as those corresponding to digital commerce.

Declaration under oath that in the five tax exercises prior to the date of application of the incentive, no verification powers have been exercised against them and in case that the authority if it had exercised its powers and omitted contributions had been determined, that you correct your tax situation.

What conditions must I meet?

Have a Password and e.firma.
Not be included in the list published by the SAT, in terms of the penultimate paragraph of article 69 of the CFF, except when the publication is
consequence of the forgiveness of fines.
Not be located in the presumption established in article 69-B of the CFF.
Not be included in the lists referred to in the eighth paragraph of article 69-B Bis of the CFF.
Not be in the temporary restriction procedure referred to in article 17-H Bis of the CFF.
Not have cancelled the digital seal certificates in terms of article 17-H of the CFF.
Have a positive opinion on compliance with tax obligations.
Have an active tax mailbox.

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?

With the folio number of your notice, in the link: https:// zonafronteriza.sat.gob.mx

No.

Resolution of the procedure or service

A response acknowledgment will be issued.

Maximum Time Limit for SAT to Resolve the Procedure or Service

Maximum Time Limit for SAT to Request
Additional Information

Maximum Time Limit to Comply with the Requested Information

45 calendar days.

Not Applicable.

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

What is the validity of the procedure or service?

Receipt acknowledgment.
Response acknowledgment.

It will be valid during the fiscal year in which it was obtained.

CHANNELS OF ATTENTION

Inquiries and doubts

Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except on 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 on 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 Seventh and Eighth of DECRET DOF 31/12/2018, modified via DECRET 30/12/2020; Seventh and Eighth of DECRET DOF 30/12/ 2020 Northern and Southern border region; Second and Third DECRET DOF 24/12/2024;

Rules 11.9.1., 11.9.8., 11.9.9., 11.9.10., 11.9.13. and 11.9.14. of the RMF.

2/DEC-12 Notice to withdraw from the Beneficiaries Registry of the fiscal stimulus for the northern or southern border region.

Procedure

Service

Description of the procedure or service

Amount

Submit this notice to request your withdrawal from the Beneficiaries Registry of the fiscal stimulus for the northern or southern border region in matters of Income Tax (ISR).

Free

Payment of fees

Cost:

Who can submit the procedure or service?

When is it submitted?

Individuals and legal entities registered in the Beneficiaries Registry of the fiscal stimulus for the northern or southern border region in matters of Income Tax (ISR).

At any time.

Where can I submit it?

On the SAT Portal:

At the link: https://zonafronteriza.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 at the link in the section Where can I submit it?

and press the Send button.

Enter the Request Registration option.

Indicate

the border region where you wish to apply the fiscal stimulus and

select

your procedure:

Incorporation to the beneficiaries registry.
Application of the fiscal stimulus in the border region.
Renewal of the stimulus for the border region.
Withdrawal of the stimulus in the border region.

Validate the preview of your acknowledgment.

Press the Send button, generate the receipt acknowledgment which contains the procedure folio with which you can follow up on your notice, print it or

save it.

What requirements must I meet?

No documentation submission is required.

Under what conditions must I comply?

Possess a Password and 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?

With the folio number of your notice, at the link: https:// zonafronteriza.sat.gob.mx

No.

Resolution of the procedure or service

A response acknowledgment will be issued.

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.

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.

CHANNELS OF ATTENTION

Inquiries and doubts

Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except on 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 on 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

Taxpayers must submit no later than the month following that in which they requested withdrawal from the Beneficiaries Registry of the fiscal stimulus

for the northern or southern border region, the complementary declarations of provisional payments of previous months of the same exercise, and

make the corresponding payment of Income Tax (ISR) without considering the application of the fiscal stimulus established in these Decrees.

The resulting tax will be updated for the period comprised from the month in which the declaration in which the fiscal stimulus was applied was submitted

until the month in which the corresponding payment is made, in accordance with Article 17-A of the CFF, in addition the taxpayer must cover

surcharges for the same period in accordance with Article 21 of the CFF.

Taxpayers who cease to apply the stimulus will not be able to reapply said stimulus during the validity of the aforementioned Decrees.

Legal Basis

Article Ninth of DECRET DOF 31/12/2018, modified via DECRET 30/12/2020 Tenth of DECRET DOF 30/12/2020 Northern Border Region;

Ninth of DECRET DOF 30/12/2020 Southern Border Region; Second and Third DECRET DOF 24/12/2024; Rule 11.9.15. of the RMF.

3/DEC-12 Notice to apply the fiscal stimulus in matters of IVA in the northern or southern border region.

Procedure

Service

Description of the procedure or service

Amount

Submit this notice when you apply the fiscal stimulus in matters of IVA in the northern or southern border region.

Free

Payment of fees

Cost:

Who can request the procedure or service?

When is it submitted?

Individuals and legal entities.

Within the month following the date of registration in the RFC or of the

submission of the notice of opening of branch or establishment in the

northern or southern border region.

In the case of resumption of activities or update of

obligations, no later than the 17th day of the month following the date of

submission of the notice of resumption of activities or of

update of economic activities and obligations.

Where can I submit it?

On the SAT Portal:

At the link: https://zonafronteriza.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 at the link in the section Where can I submit it?

and press the Send button.

Enter the Request Registration option.

Indicate

the border region where you wish to apply the fiscal stimulus and

select

your procedure:

Incorporation to the beneficiaries registry.
Application of the fiscal stimulus in the border region.
Renewal of the stimulus for the border region.
Withdrawal of the stimulus in the border region.

Validate the preview of your acknowledgment.

Press the Send button, generate the receipt acknowledgment which contains the procedure folio with which you can follow up on your notice, print it or

save it.

What requirements must I meet?

Declaration under oath that they have not carried out operations with taxpayers who have been published in the lists referred to in

article 69-B, fourth paragraph of the CFF or, if applicable, correct their tax situation entirely.

Declaration under oath that they have not filed any means of defense against the resolution through which it was concluded that

the materiality of the operations was not proven or, if they have filed one, that they withdrew from it.

Declaration under oath that the partners or shareholders registered with the SAT are not in the presumption situation of

article 69-B, first paragraph of the CFF.

Declaration under oath that as of the date of submission of the notice they have not been published in the lists referred to in the

eighth paragraph of article 69-B Bis of the CFF.

Under what conditions must I comply?

Possess a Password or e.firma.
Carry out acts and activities of alienation of goods, provision of independent services or granting of temporary use or enjoyment of

goods, in premises or establishments located within the northern or southern border region, in accordance with Article Twelfth of the Decree of

fiscal stimuli northern border region, published in the DOF on December 31, 2018 and its subsequent modifications, and Eleventh

of the Decree of fiscal stimuli southern border region, published in the DOF on December 30, 2020 and its subsequent

modifications, in premises or establishments located in the Municipalities indicated in the First Articles of the aforementioned Decrees.

Not be included in the list published by the SAT in terms of the penultimate paragraph of article 69 of the CFF, except in the case established in the

fraction VI of said paragraph, provided that the reason for publication is a consequence of the forgiveness of fines.

Not be in the presumption established in article 69-B of the CFF.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the procedure or service?

Will the SAT carry out any inspection or verification to issue the

resolution of this procedure or service?

With the folio number of your notice, at the link: https:// zonafronteriza.sat.gob.mx

No.

Resolution of the procedure or service

Receipt acknowledgment.

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.

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

What is the validity of the procedure or service?

Receipt acknowledgment.

Valid, until the taxpayer submits the Notice to withdraw the

fiscal stimulus in matters of IVA in the northern or southern border region or

concludes the validity of the Decrees.

CHANNELS OF ATTENTION

Inquiries and doubts

Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except on 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 on 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

The authority will grant the fiscal benefit when taxpayers have submitted the " Notice to apply the fiscal stimulus in matters of IVA in the northern or southern border region " according to what is stated in the aforementioned Decrees.

Legal Basis

Articles Twelfth of DECRET DOF 31/12/2018, modified via DECRET 30/12/2020; Eleventh of DECRET DOF 30/12/2020

Southern Border Region; Second and Third DECRET DOF 24/12/2024; Rules 11.9.2., 11.9.12. and 11.9.13. of the RMF.

4/DEC-12 Notice to withdraw the fiscal stimulus in matters of IVA in the northern or southern border region.

Procedure

Service

Description of the procedure or service

Amount

Submit this notice when you cease to apply the fiscal stimulus in matters of IVA in the

northern or southern border region.

Free

Payment of fees

Cost:

Who can request the procedure or service?

When is it submitted?

Individuals or legal entities.

At any time.

Where can I submit it?

On the SAT Portal:

At the link: https://zonafronteriza.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 at the link in the section Where can I submit it?

and press the Send button.

Enter the Request Registration option.

Indicate

the border region where you wish to apply the fiscal stimulus and

select

your procedure:

Incorporation to the beneficiaries registry.
Application of the fiscal stimulus in the border region.
Renewal of the stimulus for the border region.
Withdrawal of the stimulus in the border region.

Validate the preview of your acknowledgment.

Press the Send button, generate the receipt acknowledgment which contains the procedure folio with which you can follow up on your notice, print it or

save it.

What requirements must I meet?

Not applicable.

Under what conditions must I comply?

Possess 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?

With the folio number of your notice, at the link: https://zonafronteriza.sat.gob.mx

No.

Resolution of the procedure or service

Consult your roles in the section Consult your tax information.

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.

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

What is the validity of the procedure or service?

Receipt acknowledgment.

Indefinite.

CHANNELS OF ATTENTION

Inquiries and doubts

Complaints and reports

MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except on 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 on 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

From the moment taxpayers notify their withdrawal from the fiscal stimulus in matters of IVA in the northern or southern border region, they will cease to

apply the benefits established in the aforementioned stimulus.

Legal Basis

Articles Twelfth of DECRET DOF 31/12/2018, modified via DECRET 30/12/2020; Eleventh of DECRET DOF 30/12/2020

Southern Border Region; Second and Third DECRET DOF 24/12/2024; Rule 11.9.2. of the RMF.

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

Procedure

Service

Description of the procedure or service

Amount

Submit the report to the real-time verification program of the northern or southern border region.

Free

Payment of fees

Cost:

Who can request the procedure or service?

When is it submitted?

Individuals.
Legal entities.

Both, beneficiaries of the stimulus for the northern or southern border region, in

matters of Income Tax (ISR).

No later than thirty days after the exercise concludes.

Where can I submit it?

In person:

Before the ACPPFGC of the AGGC, at the Official Parts Office of said General Administration, located at

Hidalgo Avenue No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P. 06300,

Mexico City, from Monday to Friday during a schedule of 8:00 hrs. to 14:30 hrs., regarding

taxpayers who are under the jurisdiction of said General Administration.

Before the closest Decentralized Administration of Fiscal Audit to your home, at the Official Parts Office of

said Decentralized Administration, regarding taxpayers who are under the jurisdiction of

the AGAFF.

Before the ACPPH of the AGH, at the Official Parts Office of said General Administration, located at Avenida

Hidalgo No. 77, Module III, Ground Floor, Guerrero Neighborhood, Cuauhtémoc Borough, C.P. 06300, Mexico City. From Monday to Friday from 8:00 hrs. to 14:30 hrs., regarding taxpayers who are under the jurisdiction of

said General Administration.

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?

In person:

Go to the SAT offices

indicated in the section Where can I submit it?,

with the documentation mentioned in the section

What requirements must I meet?

Deliver the requested documentation to the staff who will receive the procedure.

Receive and keep a copy of the free-form document with the authority's seal as a receipt acknowledgment.

On the SAT Portal:

Enter the SAT Portal at the link in the section Where can I submit it?

Select the option Internet Services / Services or requests / Request, and a form will appear; in the section Service Description,

select in the tab Procedure: " 5/DEC-12 V.T.R. REPORT NORTH or SOUTH ", write in Directed to: ACPPFGC or ADAF or ACPPH,

according to your jurisdiction, in Subject: Report to the real-time verification program for taxpayers of the northern border region or southern

border region, depending on the Decree you apply; in Description: Submission of the Report to the real-time verification program for

taxpayers of the northern or southern border region, corresponding to the fiscal exercise in question.

Press the Attach File icon, choose Browse and select the digitized document in ZIP format containing the information you will upload and

choose Upload.

Press the Send button, the Receipt Acknowledgment containing the procedure folio is generated.

What requirements must I meet?

Free-form document, which must indicate at least the following:

Your name, denomination or corporate name of the legal entity, as applicable.

II.

Your tax domicile manifested in the RFC or that of the legal entity, as applicable.

III.

Number and address of branches, agencies or establishments within the northern or southern border region.

IV.

Indicate the authority to which it is addressed and the purpose of the promotion.

The email address to receive notifications.

VI.

Indicate the facts or circumstances regarding which the promotion concerns.

VII.

Your signature or signature of the legal representative.

If you go to the SAT offices, present the free-form document in two copies; if you submit your procedure through My portal, attach the document

in ZIP format.

Present in person one copy or send digitally in ZIP format with a maximum 4 MB per compressed folder, the

information and documentation indicated below in an illustrative and not limiting manner, as applicable:

Regarding taxpayers with an age in their tax domicile, branch, agency or establishment within the northern border region

or south equal to or greater than eighteen months on the date of submission of the notice of registration in the Beneficiaries Registry of the fiscal stimulus

for the northern or southern border region:

To prove that you obtained income exclusively from the northern or southern border region of at least 90% of total income,

in the exercise immediately preceding the one in which you submitted the notice of registration in the Beneficiaries Registry of the fiscal stimulus for the region

northern or southern border:

Annual declaration of the immediately preceding exercise that corresponds, duly crossed with working papers and trial balance

referred to in the following subsections ii and iii of this item.

ii.

Working paper through which at least 90% of the income obtained in the northern or southern border region and

those obtained outside this, if applicable, the integration must be by branch, agency or establishment.

iii.

Trial balance as of December 31 of the exercise that corresponds.

For

the southern border region,

Lineage: No known changes