On the occasion of the publication of the Miscellaneous Fiscal Resolution for 2023, rule 2.7.1.48 was incorporated. which establishes that those who make payments for concepts referred to in Chapter I of Title IV of the Income Tax Law (Salaries and Similar to Salaries) and who are obliged to issue the CFDI for said payments, may request the authority through its Portal, the information related to the registration in the Federal Taxpayer Registry (RFC) of the natural persons to whom they make the payments (salaried employees), provided that during the last twelve months, the applicant (employer) has made payments for the aforementioned concepts. Applicants may only make the aforementioned request in accordance with procedure file 320/CFF “Request for data in the RFC for employees”.

For such purposes, the aforementioned procedure file establishes, in general terms, that said procedure will be carried out through an application case within the “My Portal” section of the Internet page of the Tax Administration Service in which you must enter, among others, a file with a “.txt” extension with specific characteristics and with the worker’s RFC key.

Additionally, taxpayers who request said information must: i) not be published on the lists referred to in article 69-B of the Fiscal Code

of the Federation, ii) having issued CFDIs for the aforementioned concepts at least once in the last twelve months to the workers whose information is requested, and iii) having submitted the annual declaration of the immediately preceding fiscal year.

We remain at your disposal for any doubt or clarification in relation to this publication.

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Mexico City, Mexico

January 2023