Updated Listings and Rules: A Look at Annexes 1, 14, 15, 26, 27, 29, 30, 31, and 32 of the 2025 Miscellaneous Tax Resolution

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On November 3, 2025, the key annexes (1, 14, 15, 26, 27, 29, 30, 31, and 32) containing the details and forms corresponding to the Fifth Amendment to the Miscellaneous Tax Resolution (RMF) for 2025 were officially published in the Official Gazette of the Federation (DOF).

This main resolution had been previously announced on October 22, 2025. The publication of these annexes in the DOF is crucial, as they detail the updated rules, forms, and listings that taxpayers must consider to comply with their tax obligations.

Summary of Modified Annexes

  • • Annex 1: Official Tax Forms (Forms for procedures and declarations before the SAT).
  • • Annex 14: Authorized Donees (List of entities that can receive donations deductible from Income Tax).
  • • Annex 15: Vehicle Identification Codes (Or topics related to the New Car Tax - ISAN).
  • • Annex 26: Security Codes for Cigarettes (Specifications for the control and traceability of manufactured tobacco products).
  • • Annex 27: Updated IAEEH Rates (Special Tax on Production and Services - IEPS - applicable to certain items).
  • • Annex 29: Supplementary Provisions for CFDI and PCCFDI (Technical rules and standards for electronic invoicing).
  • • Annex 30: Volumetric Control Requirements (Technical specifications for systems in the hydrocarbon sector).
  • • Annex 31: Verification of Volumetric Controls (Verification procedures and rules for hydrocarbons).
  • • Annex 32: Issuance of Technical Reports (Determination of hydrocarbon and petroleum product characteristics).

Source:

https://www.dof.gob.mx/nota_detalle.php?codigo=5771641&fecha=03/11/2025#gsc.tab=0