9th Draft of the First Amendment to the 2026 Miscellaneous Tax Resolution
On May 14, 2026, the Ninth Advance Version of the First Amendment to the 2026 Miscellaneous Tax Resolution (RMF) was published on the SAT (Tax Administration Service) website. This publication incorporates a progressive scale of adjustments to the fuel incentive rules and consolidates the technical criteria for guarantees and the foreign investment factor.
The key points of this update are:
1. Scheduling of the Diesel Tax Incentive
The structure of rule 11.7.3 is amended to segment the calculation of the base price of diesel according to the schemes applicable to the Special Tax on Production and Services (IEPS), establishing specific reductions per liter according to the period:
- 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.
- Starting May 14, 2026: Reduction of 1.04 pesos per liter.
2. Control and Substitution of Tax Guarantees
The repeal of rule 2.12.4 remains in effect, and the conditions of the Twenty-Seventh Transitory Article related to the operational facilities of article 141 of the Federal Tax Code (CFF) are ratified:
- Transition Mechanism: Taxpayers with current or pending guarantee procedures may request the transition to the reformed Tax Code regime by submitting a written request.
- Processing Timeframes: The tax authority has a maximum of 20 business days to issue resolutions regarding the application of this guarantee scheme.
- Legal Continuity: The offering and substitution of assets under procedure 60/CFF will not interrupt the current suspensions of the Administrative Enforcement Procedure (PAE).
3. Ratification of the Accumulation Factor for Foreign Interest
Rule 3.16.11 consolidates the necessary parameter for tax calculations applicable to investments outside the country:
- Factor Amount: It is definitively set at 0.0484 for deposits and investments corresponding to the respective fiscal year.
- Tax Use: This accumulation factor is mandatory for the correct determination of obligations and taxes in the tax returns of individuals.
4. Modifications to the RMF Annexes
The draft includes direct modifications to the structure of operating forms:
- Annex 1: Comprehensive update of official forms and formats required by the tax authority.
- Annex 2: Adjustments to the technical specifications of procedures, including validation for the management of applications under form 60/CFF.
Summary of Operational Impact
Aspect: | Details of the Ninth Advance Version |
Status | Early publication on the SAT Portal (May 14, 2026). |
Diesel Incentive | Progressive reduction (reaching $1.04 per liter in May 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”)
