On February 2nd, the Official Gazette of the Federation published Annex 16-A of the Tax Miscellaneous Resolution for 2024, through which the integration and characteristics instructions, guide formats for the submission of the financial statements opinion for tax purposes issued by a registered public accountant, as well as the questionnaires related to the review carried out by the public accountant for the fiscal year 2023 using the Presentation System of the 2023 Opinion (SIPRED2023) Type II, are disclosed. This system will be in effect until December 31st of said year and may be subject to modifications throughout the same fiscal year.

We provide you with the link where this publication can be consulted:

https://www.dof.gob.mx/nota_detalle.php?codigo=5715914&fecha=02/02/2024#gsc.tab=0

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February de 2024

Mexico City, Mexico