Technical Summary of Annex 19 (SIPRED 2025 Type II Audits)

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On January 26, 2026, Annex 19 of the Miscellaneous Tax Resolution for 2026 was published in the Official Gazette of the Federation (DOF). This document complements the publication of January 19 (which addressed Type I) and establishes the guidelines for the 2025 Audit Filing System (SIPRED 2025) Type II.

The key points of this release are:

1. Scope of the Type II Audit

This annex is essential for entities with specific financial structures, as it details the guide formats and questionnaires for:

  • Insurance and Bonding Institutions.
  • Holding Companies of Tax Groups.
  • Entities that consolidate their financial statements under special regimes.

2. Presentation Integration

The publication specifies that the official presentation of the audit report must be integrated as follows:

  • Tax Annexes: Generated through the SIPRED 2025 platform according to the new templates.
  • Notes to the Financial Statements: Format requirements for the disclosure of qualitative information.
  • Opinion and Report: The document signed by the Registered Public Accountant (CPI) regarding the taxpayer's tax situation.
  • Audit Questionnaires: Includes both the Tax Diagnostic Questionnaire and the Transfer Pricing Questionnaire, specifically adapted for Type II profiles.

3. Technical Requirements for the CPI

  • Data Validation: Establishes that the accountant is responsible for verifying that the balances entered in the annexes match the accounting records and monthly tax returns.
  • Use of the e.signature: The mandatory use of a valid electronic signature by both the legal representative and the public accountant for the successful submission of the audit report is reaffirmed.

SIPRED 2026 Comparative Summary

Date DOF

Appendix

SIPRED Type

Focus

19/01/2026

18

Type

General, AGAPES, Financial Intermediaries, and Investment Funds.

26/01/2026

19

Type II

Insurance, Bonding, and Holding Companies.

Note: It is important for the audit team to correctly identify whether the entity to be audited falls under Type I (Annex 18) or Type II (Annex 19), as the questionnaires and validation rules vary significantly between the two publications.

For more information, visit the following link:

https://www.dof.gob.mx/nota_detalle.php?codigo=5778817&fecha=26/01/2026#gsc.tab=0