13th Draft of the First Amendment to the 2026 Miscellaneous Tax Resolution
On June 11, 2026, the SAT (Tax Administration Service) published the Thirteenth Advance Version of the First Amendment to the 2026 Miscellaneous Tax Resolution (RMF). This publication continues the progressive schedule of tax incentives and incorporates the consolidated technical adjustments regarding guarantees and classification for the current fiscal year.
The key points of this update are:
- Extension of the Diesel Tax Incentive Schedule
Rule 11.7.3 , concerning the calculation of the base price of diesel for the purposes of the Special Tax on Production and Services (IEPS), is amended again, adding new reduction periods per liter to mitigate the impact on fuel costs:
- From April 1 to 16, 2026: Reduction of 0.28 pesos per liter.
- April 17 and 23, 2026: Reduction of 0.60 pesos per liter.
- April 29 and May 7, 2026: Reduction of 1.03 pesos per liter.
- May 14, 21, and 28, 2026: Reduction of 1.04 pesos per liter.
- June 4 and 11, 2026: Reduction of 1.05 pesos per liter (new adjustment incorporated).
- Control and Substitution of Guarantees of Fiscal Interest
The repeal of rule 2.12.4 remains in effect and the guidelines of Transitory Article Twenty-Seventh for availing themselves of the procedure under Article 141 of the Federal Tax Code (CFF) are ratified:
- Transition Mechanism: Taxpayers with pending or already established guarantee procedures may formally request the transition to the reformed Tax Code regime by submitting a written request to the Tax Administration Service (ADR).
- Timeframes: The resolution framework of a maximum of 20 business days by the tax authority is maintained.
- Established Guarantees: The processes for substituting assets under procedure 60/CFF of Annex 2 will not interrupt the suspension of the administrative enforcement procedure (PAE) nor will they generate additional requirements.
- Ratification of the Accumulation Factor for Foreign Interest
Rule 3.16.11 maintains the necessary technical parameter for declarations of income from outside the national territory:
- Factor Amount: It is confirmed at 0.0484 applicable to the amount of deposits or investments at the beginning of the fiscal year.
- Tax Use: This accumulation factor remains mandatory for calculating the corresponding payments and taxes for individuals.
- Modifications to Annexes 1 and 2
The draft validates the continuation of the structural modifications to the tax authority's control mechanisms:
- Annex 1: Adjustments to the approved official formats and forms.
- Annex 2: Technical update of the tax procedure forms (including form 60/CFF related to requests for appraisals and substitution of guarantees).
Summary of Operational Impact
Aspect: | Details of the Thirteenth Advance Version |
Status | Early publication on the SAT Portal (June 11, 2026). |
Diesel Incentive | Progressive reduction (reaching $1.05 per liter in the periods of June 2026). |
Foreign Income Tax Factor | Ratified at 0.0484 (Rule 3.16.11). |
Federal Tax Code Guarant | Consolidation of deadlines and no interruption of suspensions of the PAE (Administrative Procedure). |
For more information, visit the following link:
(Section “Miscellaneous Tax Resolution” – “Advance Versions of the 2026 Miscellaneous Tax Resolution”)
