The advancement of technology gave the Administration Service (SAT) a tool at the height of the times to be able to communicate directly with taxpayersyes through the internet: the Tax Mailbox.
Created as a result of the 2014 tax reform, the Tax Mailbox allows contributors interact and exchange in real time all kinds of information and documents with the tax authority, which translates into greater efficiency in citizen service and savings of time and resources.
This communication channel aims to simplify the notification of administrative acts and sending messages of interest in an agile and secure manner, highlights the decentralized body of the Ministry of Finance and Public Credit (SHCP).
Likewise, through the Tax Mailbox, taxpayers submit promotions, notices or comply with information requirements made by the SAT, all in a private, personalized and within reach of a click.
What is the Tax Mailbox for?
Far from being a coercive measure for tax collection, the Tax Mailbox provides legal certainty to the acts and resolutions issued by the SAT, as well as in the operations that are carried out.
The same way, allows the sending of notifications electronically at any time and place, as long as you have an internet connection, as well as knowing in a timely manner any information requirement or resolution derived from procedures carried out.
It also serves as a platform to receive information about tax benefits and facilities and program invitations in tax matters and, in parallel, provides useful data for taxpayer compliance.
Who should and should not enable it?
Since 2020 tAll taxpayers registered in the Federal Taxpayer Registry (RFC) are required to enable their Tax Mailbox, except for those individuals and legal entities with a canceled tax status.
For their part, the natural persons without tax obligations, without economic activity and suspended and legal entities that are before the RFC with a suspended tax status have the option of enabling it or not.
In recent days the SAT reminded that taxpayers who enable their Tax Mailbox must have registered and updated two means of contact, which are email (there can be up to five) and a cell phone number.
Until what day do I have to enable my Tax Mailbox?
In accordance with article 86-C and 86-D of the Federal Tax Code, the infraction due to not enabling the Tax Mailbox, not registering or not updating the means of contact, will be a fine of 3,420 to 10,260 pesos.
However, for the application of said sanction the SAT extended the extension until next Monday, January 1, 2024in accordance with the Sixth Transitional Article of the Miscellaneous Fiscal Resolution 2023 and its Annexes 1, 5, 8, 15, 19, 26 and 27, published in the DOF on December 27, 2022.
In addition to the fine, by not enabling the Tax Mailbox or indicating erroneous or non-existent means of contact, it will be understood that the taxpayer opposes the notification and the authority may send administrative acts or resolutions through another notification channel in accordance with what is indicated in the article 134, section III of the Federal Tax Code. “Also I know constitutes infringing behavior“he warns.
In their capacity as taxpayers, Individuals and legal entities are required to register in the RFCissue electronic invoices, keep your accounting in accordance with the provisions of the Regulations of the Fiscal Code of the Federation (CFF) and present provisional and final tax payments.
The Annual declaration of taxes It is another of the obligations of taxpayers in Mexico, as well as making Income Tax (ISR) withholdings when salaries are paid to workers or payments are made to individuals for the provision of professional services.
And, if applicable, also present thes income tax withholdings (ISR) or value added tax (VAT) that have been made, submit your informative declaration of operations with third parties (DIOT) and the multiple informative declaration.
In addition to the above, the obligations include withholding taxes, as well as issuing the ccorresponding tax receipt, which can be considered as proof of withholdings.
In the same way as formulating a statement of financial position and stock inventorys, determine the tax profit and PTU each year, keep track of inventories, notify about loans and contributions for future capital increases received, among others.