New provision eliminates the exception for registrars of partners without a RFC in notarial instruments

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The recent amendment to Rule 2.4.5 of the Miscellaneous Tax Resolution (RMF) for 2025 eliminates the option for notaries to not include the RFC of partners or shareholders in articles of incorporation if they did not provide it. It is now mandatory to have the RFC of all Mexican partners at the time of incorporation or incorporation. For foreigners without a RFC, the generic codes in Rule 2.4.3 must be used and an informative return must be filed with the SAT. This change seeks greater tax transparency and the correct identification of beneficial owners, aligning with international standards.

https://www.dof.gob.mx/nota_detalle.php?codigo=5757084&fecha=13/05/2025#gsc.tab=0