On December 30, 2024, the Ministry of Finance and Public Credit (SHCP) published the Miscellaneous Tax Resolution (RMF) and the General Rules of Foreign Trade (RGCE) in the Official Gazette of the Federation, which will be in force as of January 1, 2025.

These documents and their annexes establish guidelines and provisions to clarify, complement or facilitate the application of regulations such as the Federal Tax Code (CFF), its regulations, and the VAT and ISR Laws in the case of the RMF; as well as the Customs Law, the CFF and its regulations, and the Decrees on promotion programs in the case of the RGCE.

The provisions indicated in both the RMF and the RGCE will be in force from January 1 to December 31, 2025, except for the exceptions indicated in their respective transitional provisions, or when a Resolution of Modifications to any of these regulations is issued.

The Miscellaneous Tax Resolution (RMF) 2025 and the General Rules of Foreign Trade (RGCE) for 2025 have a high impact since it facilitates the completion of tax and administrative procedures, reducing the bureaucratic burden for taxpayers.

It allows taxpayers to access significant tax benefits, which can improve their financial situation.

It protects the income of individuals from social programs, ensuring that these funds are not seized.

It extends the deadline to comply with the obligation to enable the Tax Mailbox, avoiding immediate fines.

It facilitates the process of returning balances in favor, improving the liquidity of taxpayers.

It introduces new obligations and rates for courier and parcel companies, affecting their operations and costs.

Therefore, it directly impacts courier and parcel companies, importers and exporters, taxpayers in general, taxpayers seeking to regularize their tax situation, individuals who pay taxes under the Simplified Trust Regime.

These provisions directly impact a wide range of taxpayers, from individuals to large companies, and seek to improve administrative efficiency, protect income from social programs and regularize tax situations. The implementation of these measures can have significant effects on the fiscal and operational management of those affected.