CB Strategy

Main aspects of the Third Resolution of Modifications to the RMF 2025

May 13, 2025

Ana Gabriela Vázquez

Today, the Third Resolution of Amendments to the Miscellaneous Tax Resolution for 2025 was published in the Official Gazette of the Federation, along with Annexes 1-A, 3, 11, 14, and 15. The most relevant aspects of this publication are highlighted below:

1. Update of Annexes

Annexes 1-A (tax procedures), 3 (non-binding criteria for tax provisions), 11 (catalogue of codes and brands of manufactured tobacco), 14 (authorized donees) and 15 (tax on new cars) were amended.

2. Plan Mexico

Chapter 11.15 "Of the Decree granting tax incentives to support the national strategy called "Plan Mexico" to promote new investments that incentivize dual training programs and drive innovation, published in the DOF on January 21, 2025" is added. This Chapter includes rules 11.15.1 to 11.15.4.

3. Changes in compliance obligations

The resolution introduces adjustments to taxpayer obligations, particularly regarding the submission of information and documentation to the tax authorities.

4. Entry into force

The Resolution will enter into force the day after its publication in the DOF.

Recommendations for taxpayers

• Detailed review: It is essential that taxpayers and tax advisors carefully review the changes introduced by this resolution to ensure proper compliance with the new provisions.
• Specialized advice: It is recommended to seek specialized advice to correctly interpret the changes and their impact on each taxpayer's tax obligations.

To view the full text of the Third Resolution on Amendments to the Miscellaneous Tax Resolution for 2025 and its Annexes, please access the following link: Official Journal of the Federation

At CB Strategy, we are available to provide personalized advice and support in the successful implementation of these modifications.

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