Fifth Resolution of Amendments to the Miscellaneous Tax Resolution for 2025.

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The Official Gazette of the Federation (DOF) has released the Fifth Resolution of Amendments to the Miscellaneous Tax Resolution (RMF) for 2025 and its Annexes, with the primary objective of strengthening the digitalization of the SAT, updating regulations in strategic sectors, and simplifying compliance with tax obligations.

The key adjustments include:

New Concepts: Integration of the terms PODECOBI and PODECIBI related to new economic development programs and their tax benefits.

Digital Facilities: Expansion of procedures (e-signature renewal, certification) via SAT ID and password authorization for income tax refund requests of up to $10,000 pesos.

Agile Refunds: Implementation of faster procedures for income tax and VAT refunds and the possibility of resolving inconsistencies online through the Tax Mailbox.

Energy Sector: Clarity of volumetric control obligations and update of the IAEEH determination and the regulation of the CFDI with a Bill of Lading supplement for local hydrocarbons.

Administrative Digitalization: Strengthening the use of electronic means for procedures and inquiries, seeking to improve interoperability and reduce errors and response times.

Source:

https://www.dof.gob.mx/nota_detalle.php?codigo=5770578&fecha=22/10/2025#gsc.tab=0