Update of Annex 1-A of the Miscellaneous Tax Resolution (RMF) for 2025.

 On October 28, 2025, Annex 1-A of the Fifth Resolution of Amendments to the Federal Taxpayer Registry (RMF) for 2025 (published on October 22, 2025) was published in the Official Gazette of the Federation. This annex details the updated tax procedure sheets, impacting a wide range of taxpayers (individuals, legal entities, large taxpayers, and specific sectors such as hydrocarbons and tobacco).

Main Topics of the Amended Sheets:

The updates focus on procedures related to the Federal Tax Code (CFF), the Income Tax Law (ISR), and the Special Tax on Production and Services Law (IEPS), covering, among others:

Federal Taxpayer Registry (RFC): Adjustments to registration procedures, cancellation, changes of address, suspension of activities, and merger notices.

Identity and Security: Procedures for generating, updating, and renewing the SAT e-signature and password.

Refunds and Payments: Modifications to refund requests for credit balances or improper payments, including specific rules for large taxpayers and hydrocarbon contractors.

Tax Incentives: Inclusion of procedures for applying new tax incentives, such as those for immediate investment deductions and those applicable in Economic Development Centers.

IEPS (Tobacco): Adjustments to procedures for tobacco producers and importers, including the printing of electronic labels.

Source:

https://www.dof.gob.mx/nota_detalle.php?codigo=5771083&fecha=28/10/2025#gsc.tab=0