RegulationsRMF
Miscellaneous Tax Resolution
Also known as: RMF, Miscellaneous fiscal resolution
A set of annual tax provisions issued by SAT complementing and detailing the application of tax laws, including foreign trade aspects.
Also known as: RMF, Miscellaneous fiscal resolution
A set of annual tax provisions issued by SAT complementing and detailing the application of tax laws, including foreign trade aspects.
The Miscellaneous Tax Resolution (RMF) is a set of provisions issued annually by SAT detailing and facilitating the application of Mexican tax laws. It includes rules applicable to foreign trade, such as e.firma requirements, duty payment procedures, and taxpayer obligations.
Electronic Signature (e.firma)
A digital certificate issued by Mexico's SAT that identifies individuals and entities, used to electronically sign documents with legal validity.
TechnologyDigital Seal
An electronic certificate linked to the e.firma used to authenticate and sign documents with VUCEM and other SAT systems.
ValuationImport VAT
Value Added Tax charged upon importing goods into Mexico, currently 16% on the taxable base that includes customs value plus all other import duties.
CustomsForeign Trade Duties and Taxes
Taxes, fees, and charges payable upon the import or export of goods, including import duty (IGI), customs processing fee (DTA), and import VAT.