Miscellaneous Tax Resolutions for 2026

On December 28, 2025, the Tax Administration Service (SAT), in order to simplify taxpayers' compliance with their tax obligations, published the Miscellaneous Tax Resolution for the 2026 fiscal year.

Among the main topics, the following stand out:

·         Elimination of procedural requirements, establishing, in some cases, formats to facilitate their submission.

·         Reforms to the rules related to the issuance of tax receipts covering hydrocarbons, to combat and prevent tax evasion and fraud schemes related to the illicit fuel market.

·         Operating rules for obtaining benefits granted under the Federal Revenue Law are announced, such as:

-          Tax regularization program.

-          Capital repatriation.

Similarly, regarding the Federal Tax Code, reforms were made to allow for installment payments of customs-related tax assessments; the tax-related information that digital platforms must provide to SAT is clarified. And, finally, the manner in which taxpayers must provide guarantees for tax liability is also specified.

Due to the reform of the Law on the Special Tax on Production and Services, regulations are incorporated for online gambling and raffles, as well as for flavored beverages.