2025-05-13 | DOF 5757084

Added

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

The Tax Administration Service amends the General Fiscal Resolution for 2025 to update the glossary, modify procedural rules for tax procedures, and introduce new regulations for electronic wallets used in fuel and grocery voucher acquisitions. The resolution allows individuals to retroactively suspend or reduce tax obligations for up to five prior years if they ceased specific activities, and permits the release of seized assets when installment payment authorization is requested. It also establishes technical requirements and verification procedures for authorized issuers of electronic wallets for maritime, air, and land vehicle fuels, as well as for grocery vouchers, including specific deadlines for correcting non-compliance.

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Mexico

Secretaria de Hacienda y Credito Publico

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