Reduction of Surcharges Derived from Transfer Pricing Adjustments under Competent Authority Agreements (2026 RMF)

As of October 30, 2026, the Ministry of Finance and Public Credit (SHCP), through the Tax Administration Service (SAT), published in the Official Gazette of the Federation (DOF) the Fourth Resolution of Modifications to the Miscellaneous Tax Resolution (RMF) for 2026. This publication adds Rule 2.1.52, establishing the procedure for taxpayers to request the reduction of surcharges originating from transfer pricing adjustments in transactions between related parties.

The most relevant aspects of this official provision include:

1. Reduction Mechanism and Administrative Procedure

The provision establishes the guidelines applicable to taxpayers seeking to benefit from the surcharge reduction contemplated in the penultimate paragraph of Article 21 of the Federal Fiscal Code (CFF):

• Origin of the Adjustment: Applies to variations in prices, consideration amounts, or profit margins in intercompany transactions resulting from a Competent Authority Agreement (such as a Mutual Agreement Procedure or MAP), which lead to a decrease in authorized deductions or an increase in taxable income.
• Mandatory Filing Form (Ficha de Trámite): Applications must be submitted before the corresponding Decentralized Audit Administration (ADR), in accordance with Ficha de Trámite 169/CFF, titled "Application for the reduction of surcharges derived from adjustments to prices, consideration amounts, or profit margins in transactions between related parties arising from a competent authority agreement," contained in Annex 2.

2. Statutory Deadline and Peremptory Payment Condition

To secure the effectiveness of the benefit authorized by the tax authority, the regulations set a strict condition for settling the tax liability:

• 5-Day Payment Window: Payment of the outstanding tax liability must be made through authorized credit institutions within five business days following the date on which the resolution authorizing the surcharge reduction is notified.
• Automatic Revocation of Benefits: Failure to make the payment within the specified timeframe will cause the granted authorization to become null and void automatically, extinguishing the surcharge reduction benefit.

3. Implications for Corporate Tax Consulting and Transfer Pricing

For corporate groups and multinational entities with intercompany transactions subject to competent authority negotiations, this rule provides procedural certainty alongside critical timing risks:

• Certainty in Tax Liability Settlement: It offers a formal channel to mitigate the financial cost of surcharges when resolving international or bilateral transfer pricing disputes.
• Strict Treasury Oversight: It demands flawless coordination between the tax department and corporate treasury to ensure liquidity and timely payment execution within the tight 5-day window following notification.

Summary of Operational Impact

Visit the following link to consult the official publication in the Official Gazette of the Federation:

https://dof.gob.mx/nota_detalle.php?codigo=5802597&fecha=30/10/2026#gsc.tab=0