Second Draft of the Fifth Amendment to the 2025 Tax Miscellany

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The Tax Administration Service (SAT) has published the Second Draft of the Fifth Resolution of Amendments to the Tax Miscellany (RMF) for 2025, effective October 6, 2025.

The most significant change in this draft is the restriction of access to several digital procedures through the SAT ID portal and the SAT Mobile app, now limiting it only to Mexican individuals of legal age.

Main Changes and Their Impact

The SAT modified three rules (2.2.1., 2.2.14., and 2.4.10.) and Annex 1-A to replace general terms such as "taxpayers" with the new term "Mexican individuals."

In practice, this has the following direct implications for digital procedures:

  1. Password Generation or Renewal (Rule 2.2.1.): The procedure via SAT ID is limited to Mexican individuals of legal age. This means that foreigners registered with the RFC (Registered National Taxpayer Identification Number) cannot use SAT ID for this purpose; they must complete the procedure in person or through the mechanisms determined by the SAT.
  2. Renewal of the e.signature certificate (Rule 2.2.14.): The possibility of renewing the certificate through SAT ID (when it has expired in the year prior to the application) is now restricted exclusively to Mexican individuals of legal age, excluding foreigners with RFC (Registered National Taxpayer Identification Number) from this digital process.
  3. Request for Tax Status Certificate and Tax Identification Number (CIF) (Rule 2.4.10): Similarly, only Mexican individuals will be able to register their request for their Tax Status Certificate or Tax Identification Card (CIF) through the SAT ID application, maintaining the five-day response time.

In summary, these regulatory adjustments prioritize Mexican nationality as an essential requirement for individuals to use SAT digital platforms (such as SAT ID/SAT Mobile) for passwords, e-signature renewal, and obtaining the Tax Status Certificate. Annex 1-A (procedure forms) has also been adjusted to reflect these restrictions.

Source:

https://www.sat.gob.mx/minisitio/NormatividadRMFyRGCE/normatividad_rmf_rgce2025.html