Annexes 3, 7, 10, 11, 12, 13, 14, 16, 29, 30, 31, and 32 of the Miscellaneous Tax Resolution for 2026

On January 9, 2026, this set of annexes, detailing the technical procedures for strategic sectors and audit criteria, was published in the Official Gazette of the Federation (DOF). This document complements the regulatory framework by defining standards for auditing, merchandise control, and transparency.

The following is a summary of the most relevant points:

1. Interpretation and Audit Criteria (Annexes 3 and 7)

• Content: Annex 3 compiles the regulatory criteria, while Annex 7 details the audit criteria applied by the tax authority in its verification powers.
• Relevance: Both provide legal certainty to taxpayers, outlining the official position of the Tax Administration Service (SAT) on how tax laws should be applied in specific situations.

2. Control of Specific Sectors (Annexes 10, 11, 12, and 13)

• Foreign Trade (Annex 10): Defines the sectoral registries of importers and exporters, regulating the entry and exit of sensitive goods.
• Tobacco Security (Annex 11): Establishes the standards for security codes on cigarette packs, essential for combating illicit trade.
• Primary Sector (Annexes 12 and 13): Details the verification procedures and facilities for taxpayers engaged in agriculture, livestock, fishing, and forestry.

3. Transparency and Audits (Annexes 14 and 16)

• Authorized Donees (Annex 14): Publishes the list of civil organizations with current authorization to receive tax-deductible donations, as well as any revocations during the period.
• Tax Audit Report (Annex 16): Contains the instructions and forms for submitting the Financial Statement Audit Report, mandatory for certain taxpayers according to the Tax Code.

4. Technology and Validation (Annex 29)

• Authorized Certification Providers (PACs): Establishes the technical and security requirements that CFDI Certification Providers must meet to guarantee the correct stamping of invoices.

5. Hydrocarbon Volumetric Controls (Annexes 30, 31, and 32)

• Content: Defines the specifications for computer systems (30), equipment verification services (31), and laboratory reports (32).
• Relevance: Forms the regulatory framework for the entire hydrocarbon and petroleum product value chain, ensuring the accuracy of fuel volume and composition reports.

Summary of Official Titles

For more information, visit the following link:

https://www.dof.gob.mx/nota_detalle.php?codigo=5778060&fecha=09/01/2026#gsc.tab=0