In brief
On 14 April 2026, the Fourth Advance Version of the First Resolution Amending the 2026 Miscellaneous Tax Resolution (RMF) was published on the Mexican Tax Administration Service (SAT) website. Among other matters, it repeals Rule 2.12.4, “Formalities for the Offering of Guarantees for the Fiscal Interest” and adds a Twenty-Seventh Transitory Article.
In more detail
Key aspects of the reform
Following-up to the Client Alert published by our Firm in recent days regarding the amendment to Article 141 of the Federal Tax Code (CFF), through which the order of priority for guaranteeing tax assessments is eliminated and the free choice of the most suitable form of guarantee is reinstated, the SAT issued the Fourth Advance Version of the First Resolution Amending the 2026 RMF, which repeals Rule 2.12.4, “Formalities for the Offering of Guarantees for the Fiscal Interest”, and adds a Twenty-Seventh Transitory Article.
Prior to this amendment, Rule 2.12.4 provided that, for purposes of Article 141 (first and second paragraphs) of the CFF, when a taxpayer offered a guarantee in an order different from that set forth in said article, the taxpayer had to comply with certain requirements and documentation to demonstrate to the tax authority the impossibility of guaranteeing the liability through the preceding forms of guarantee.
In this context, the repeal of Rule 2.12.4 results in those “additional” formalities no longer being enforceable, formalities that the rule itself imposed when the taxpayer sought to offer guarantee without adhering to the order set forth in Article 141 of the CFF. Consequently, the process for offering a guarantee is simplified by eliminating extra regulatory requirements, and the assessment of its admissibility is brought back within the applicable legal framework, consistent with the CFF’s amendment that restores flexibility in the choice of guarantees.
Additionally, through the Fourth Advance Version of the First Resolution Amending the 2026 RMF, the Twenty-Seventh Transitory Article is introduced, which sets out how taxpayers may obtain the benefits provided in the Second Transitory Article of the Decree amending Article 141 of the CFF. Such benefits consist mainly of allowing taxpayers who, as of the effective date of the amendment, have already guaranteed the fiscal interest or are in the process of doing so under the rules previously in force, to migrate to the new framework, provided that the taxpayer expressly requests this from the authority within 30 calendar days following the Decree’s entry into force (which entered into force on 10 April 2026), and the tax authority will have no more than 20 business days to resolve such request.
Likewise, the above transitory provision rules the return of negotiable instruments (documento valor) and the substitution of guarantees. Taxpayers requesting the return of the negotiable instrument, once the application of Article 141 of the CFF in force as of 10 April 2026 has been authorized, must submit the offering of a new guarantee no later than the business day following the date on which the relevant notice becomes effective, in accordance with procedural form 60/CFF; likewise, taxpayers who already have a guarantee in place must request its substitution through the same procedural form, specifying that such substitution will neither interrupt the suspension of the administrative enforcement procedure nor give rise to additional requests from the authority.
The SAT must order the publication of the Fourth Advance Version of the First Resolution Amending the 2026 RMF in the Federal Official Gazette; however, pursuant to Rule 1.3 of the RMF, the benefits set forth therein apply as from the date they are made available on the SAT’s website.
Recommendations
This update, in a context in which the free choice of the guarantee for the fiscal interest has been reinstated following the amendment to Article 141 of the CFF, allows taxpayers to streamline the procedural and administrative burden of their guarantee filings, by eliminating additional regulatory requirements that, in practice, increased the documentary burden when the guarantee was not submitted in accordance with the order that was in force as from 1 January 2026.
If you would like to explore in greater depth the impact that the amendment to Article 141 of the CFF and the 2026 RMF changes may have on your particular situation, we invite you to contact the Baker McKenzie team, who will be pleased to advise you and address any questions.
*****
Jose Cortes-Salazar, Senior Associate, has contributed to this legal update.