Summary of Annexes 17, 21, 22, 23, 24, 27, 28, and 30 of the Miscellaneous Tax Resolution for 2026

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On January 13, 2026, Annexes 17, 21, 22, 23, 24, 27, 28, and 30 of the Miscellaneous Tax Resolution were published in the Official Gazette of the Federation (DOF). This release is crucial because it updates the information exchange standards and technical controls for sectors under high surveillance.

The key points of these annexes are:

1. Foreign Trade and Customs (Annexes 22 and 23)

    • Instructions for Completing the Customs Declaration (Annex 22): This is the foundational document for any import or export operation. It updates the codes, keys, and formats necessary for goods to clear customs without legal errors.
    • Units of Measurement and Goods (Annex 23): Defines the commercial units of measurement and the country/currency codes for foreign trade purposes.

2. Security and Electronic Signature (Annex 21)

    • Digital Documents: Establishes the security standards for the submission of electronic documents. It includes the rules for the use of the e.signature and the integrity requirements that files must meet to be valid before the SAT (Mexican Tax Administration Service).

3. Volumetric Controls and Hydrocarbons (Annex 30)

    • Energy Sector: This annex is critical for those who trade fuels. It defines the technical specifications that hydrocarbon and petroleum product measurement systems must meet, ensuring that volume reports match tax records to combat the illicit market.

4. Special Taxes and Fees (Annexes 17 and 27)

    • Special Tax on Production and Services (IEPS) for Beverages and Tobacco: Updates the lists of fees and codes for products subject to the Special Tax on Production and Services.
    • Games and Raffles: Reiterates the controls for declaring income from betting activities, adjusting the reporting formats.

Accounting and Transparency (Annexes 24 and 28)

    • Electronic Accounting (Annex 24 - Revision): Presents minor technical adjustments or clarifications regarding the submission of the trial balance XML file compared to the December version.
    • Citizen Participation and Transparency (Annex 28): Contains the guidelines for reporting information that must be made public in accordance with transparency laws in the fiscal sphere.

Content Summary (Publication 01/13/2026)

Appendix

Main Topic

Application

22

Customs Declarations

Customs Brokers and Importers.

30

Volumetric Controls

Gas Stations and Gas Distributors.

21

Digital Signatures and Seals

Information Security and Legal Representatives.

24

XML Accounting

Accounting and IT Departments.

17 / 27

IEPS Rates

Consumer Sector (Beverages, Tobacco, Gaming).

Integration Note: This January 13th publication serves as a technical precision "patch." For any audit or system implementation in 2026, it is mandatory to cross-reference this information with the version published on December 28th, as it contains the final operational details for specific sectors such as customs and energy.

For more information, visit the following link:

https://www.dof.gob.mx/nota_detalle.php?codigo=5778160&fecha=13/01/2026#gsc.tab=0