BackOn December 28, 2025, the Tax Administration Service (“SAT”) published in the Federal Official Gazette, the 2026 Tax Miscellaneous Resolution (“RMF 2026”), which entered into force on January 1st, 2026 and will remain in effect until December 31, 2026. This Resolution establishes general provisions applicable to taxpayers, tax authorities and related third parties. Among other matters, this new resolution introduced adjustments to the numbering and content of its Annexes, clarifications, updates and new rules that impact compliance with various tax obligations. The key modifications are set forth below.
