Comprehensive Publication of Annexes 1, 2, 3, 9, 14, 15, 21, 22, and 29 of the 2026 RMF

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On July 17, 2026, the Official Gazette of the Federation (DOF) published the definitive technical annexes comprising the tax modification resolution. This massive issuance of guidelines and formats provides full operational structure to customs operations, hydrocarbon volumetric controls, foreign trade, and corporate tax compliance.

The core elements of these consolidated annexes are detailed below:

1. Annexes 1, 1-A, and 2: Official Forms, Procedure Guides, and Guarantees

  • SAT Filings (1 & 1-A): Update of instructions for both in-person and electronic submission of notices and general tax returns.
  • Tax Credits Control (Annex 2): Formal incorporation of guidelines for procedure sheet 60/CFF, regulating asset substitution and the filing of appraisals to secure tax interest without lifting the suspension of the PAE.

2. Annexes 3 and 9: Preventive Criteria and Technical Coefficients

  • Improper Practices (Annex 3): Roster of non-binding criteria targeting aggressive tax planning, specifically transfer pricing and simulated services.
  • Conversion Tables (Annex 9): Performance yield and scrap factors for the metallurgy sector and coefficients tied to the diesel and gasoline tax stimulus.

3. Annexes 14 and 15: Authorized Charities and the Automotive Industry

  • Civil Organizations (Annex 14): Updated roster of entities authorized to receive tax-deductible donations under Income Tax Law (ISR) and equity transparency guidelines.
  • Vehicles Sector (Annex 15): Value tables, classifications, and factors applicable for determining the New Automobile Tax (ISAN), directly affecting market trade and vehicle imports.

4. Annexes 21 and 22: Customs Operations and Cargo Clearance

  • Specific Customs Offices (Annex 21): Restrictions and appointment of authorized customs entry points for processing sensitive goods (such as textiles, footwear, and steel), preventing trade triangulation.
  • Customs Declaration Manual (Annex 22): The backbone of foreign trade operations. It updates the layout sections of the pedimento, barcodes, country code appendices, trade promotion identifiers (IMMEX and PROSEC), and tariff rates.

Annex 29: Volumetric Controls and Technological Infrastructure

  • Measurement Systems: Technical and connectivity specifications required for computer software and hardware handling volumetric controls of hydrocarbons and fuels.
  • SAT Reporting: Protocols for the systematic transmission of data logs and test certificates issued by authorized laboratories to the tax authority's platforms.

Operational Impact Summary

Published Annex

Technical Focus and Field of Application (07/17/2026)

Annexes 1, 1-A, 2

Official templates, customs procedures, and tax guarantee replacements.

Annexes 3 and 9

Roster of corporate non-binding criteria and fuel conversion coefficients.

Annexes 14 and 15

Control of charities and valuation tables for processing ISAN taxes.

Annexes 21 and 22

Authorized ports for sensitive cargo and Pedimento completion manuals.

Annex 29

IT architecture and measurement protocols for hydrocarbon tracking.

For more information, visit the following link:

https://www.dof.gob.mx/nota_detalle.php?codigo=5793857&fecha=17/07/2026#gsc.tab=0

https://www.dof.gob.mx/nota_detalle.php?codigo=5793858&fecha=17/07/2026#gsc.tab=0

https://www.dof.gob.mx/nota_detalle.php?codigo=5793859&fecha=17/07/2026#gsc.tab=0