4th Draft of the First Amendment to the 2026 Miscellaneous Tax Resolution

The Fourth Advance Version of the First Amendment to the 2026 Miscellaneous Tax Resolution (RMF) was published on the SAT (Tax Administration Service) website. This publication, based on rule 1.3, allows taxpayers to learn about and apply the benefits and regulatory changes in advance of their official publication in the Official Gazette of the Federation.

The key points of this update are:

1. Accrual Factor for Investments Abroad

Rule 3.16.11 is amended to establish the accrual factor applicable to interest income derived from deposits or investments abroad:

• Established Factor: Set at 0.0484 for the 2025 fiscal year.
• Application: This information is essential for individuals to determine the taxable amount of their investments abroad in their annual tax return.

2. Tax Incentive for Diesel and Base Prices

Rule 11.7.3 is added, concerning the calculation of the base price of diesel under the Special Tax on Production and Services (IEPS) scheme:

• Price Adjustment: It is established that 0.28 pesos per liter will be subtracted from the base price determined according to the current methodology.
• Specific Effective Date: In accordance with Transitory Provision Twenty-Sixth, this calculation will be applicable as of April 1, 2026.

3. Update of Tax Liability Guarantees

Rule 2.12.4 is repealed, and transitional provisions (Twenty-Seventh) are established for taxpayers who wish to comply with the new procedure of Article 141 of the Federal Tax Code (CFF):

• Application Request: Taxpayers with pending or already established guarantee procedures may request the application of the regulations in effect as of April 10, 2026, by submitting a written request to the Taxpayer Registry (ADR).
• Deadlines: There are 30 calendar days following the entry into force of the corresponding Decree to submit this request.
• Substitution of Guarantees: The procedures for substituting guarantees without interrupting the suspension of the administrative enforcement procedure (PAE) are detailed.

4. Modifications to Annexes 1 and 2

The resolution announces the technical modifications to the following annexes:

• Annex 1: Regarding the official forms approved by the authority.
• Annex 2: Containing the tax procedure forms (including the update to form 60/CFF for offering and substituting guarantees).

Summary of Operational Impact

For more information, visit the following link:

https://www.sat.gob.mx/minisitio/NormatividadRMFyRGCE/normatividad_rmf_rgce2026.html

(Section “Miscellaneous Tax Resolution” – “Advance Versions of the 2026 Miscellaneous Tax Resolution”)