Mexico: Third resolution of amendments to miscellaneous tax resolution for 2025

Including a new chapter of rules to address issues for “Plan Mexico”

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May 19, 2025

The third resolution of amendments to the miscellaneous tax resolution (RMF) for 2025 was published in the official gazette (DOF) on May 13, 2025. The resolution includes amendments relating to:

  • Applicable procedures when the requirements of the Tax Administration Service (SAT) portal differ from those established in the tax regulations
  • A new chapter of rules to address issues for “Plan Mexico,” including:
  • Incentive registrations
  • Effects of noncompliance with requirements
  • Taxpayers starting activities between 2025 and 2030
  • Documentation of new fixed assets
  • Authorization and issuance of electronic wallets, covering the corresponding technological requirements and verification procedures
  • Process for individuals to request the retroactive suspension or reduction of tax obligations
  • Requirements for self-transport of permanently exported goods, including changes in the transport mode
  • Provisional income tax (ISR) payments for legal entities under the general regime operating in development poles for well-being and the Chetumal free zone

Read a May 2025 report (Spanish) prepared by the KPMG member firm in Mexico

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