Technical Summary of Annex 18 of the 2026 Miscellaneous Tax Resolution

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On January 19, 2026, the Official Gazette of the Federation (DOF) published the notice announcing Annex 18 of the 2026 Miscellaneous Tax Resolution. This publication is of vital importance for compliance with obligations related to the audit of financial statements for tax purposes.

The content focuses exclusively on the operation of the 2025 Audit Filing System (SIPRED 2025) Type I, detailing the following key aspects:

1. Regulatory Framework and Scope

This publication establishes the guidelines for Articles 32-A and 52 of the Federal Tax Code (CFF). It establishes the integration and feature guidelines, as well as the templates that taxpayers and Registered Public Accountants (CPIs) must use for the 2025 fiscal year.

2. Structure of Annex 18

The document is organized to cover both the technical aspects of the software and the information requirements by sector:

    • Integration Guidelines: Technical guide for completing and correctly uploading data to the SIPRED 2025 system.
    • Feature Guidelines: Details on the formal requirements that the audit report must meet to be validated by the tax authority.
    • Mandatory Questionnaires: Includes the Tax Diagnostic Questionnaire (Certified Public Accountant review) and the Transfer Pricing Questionnaire, which are essential for the integrity of the audit.

3. Guide Formats by Taxpayer Type

The technical note details the specific formats (A through E) applicable according to the economic activity:

Format

Application of the Audit Report

A

General Tax Audit Report on Financial Statements.

B

Coordinated Taxpayers, AGAPE Sector, and Freight/Passenger Transportation.

C

Currency Exchange Houses.

D

Non-Bank Financial Intermediaries (Credit Unions, SOFOMES, General Warehouses).

E

Investment Funds (Equity, Equity, and Debt Instruments).

Summary of Operational Impact

Important: This publication should not be confused with other sets of annexes. Its purpose is to provide the technical roadmap for external auditors. The correct application of the guide formats and questionnaires published here is essential to prevent the audit report from being rejected due to technical inconsistencies or a lack of specific sectoral information.

To view the full publication, please visit the following link:

https://www.dof.gob.mx/nota_detalle.php?codigo=5778441&fecha=19/01/2026#gsc.tab=0