RMF 2027 · 2027 Reform
Miscellaneous Tax Resolution 2027: a summary for accountants
The key points of the 2027 RMF for accountants and businesses: CFDI rules, deadlines, RESICO and Buzón Tributario. Updated as soon as it is published in the DOF.
Status: the 2027 RMF has not been published yet. It usually comes out in the Official Gazette of the Federation (DOF) in the last days of December and takes effect on January 1. We will update this article the same day it is published.
What the Miscellaneous Tax Resolution is
The Miscellaneous Tax Resolution (RMF) is the set of rules SAT uses to put the year’s tax laws into practice: deadlines, facilities, how CFDI are issued and cancelled and what can be done on the portal. It changes every year and usually brings more practical adjustments than the reform itself.
What we will review as soon as it comes out
- CFDI: cancellation deadlines, payment complement and global invoice.
- RESICO: rules for the new 5 million cap.
- Buzón Tributario: whether fines starting on January 1, 2027 are confirmed.
- Electronic accounting and DIOT: formats and deadlines.
- Regularization: rules for the program reducing fines and surcharges.
- Facilities: individuals’ annual return, refunds and tax balances in favor (since 2026 the e.firma is mandatory for balances in favor over $10,000).
In the meantime
Read the summary of the Economic Package, which already includes the law changes: 2027 tax changes.
Not tax advice: review your case with your accountant.
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- Buzón Tributario: fines from January 2027 and how to enable itFrom January 1, 2027, SAT can fine you $3,850 to $11,540 for not having the Buzón Tributario enabled. What it is, who must have it and how to activate it step by step.
- Tax changes for 2027: what actually changes for accountants and SMBsRESICO up to 5 million, Buzón Tributario fines, regularization and new limits on deductions. A clear summary of the 2027 Economic Package.