DIGITAL SEAL CERTIFICATE CANCELATION

In recent days, at the 3rd ordinary session, PRODECON approved the new procedure established in article 17-H of the Fiscal Code of the Federation, where it was mentioned that they gave the tax authority the power to terminate the effects and temporarily restrict the digital seal certificate. This new procedure tells us that for the restriction of said certificate, the SAT will have to verify that the taxpayer is in fact in some cases established in Art. 17-H-Bis of the CFF. Below, we mention the most relevant:

1. Find that taxpayers, in a fiscal year, omit to submit the annual declaration, or two or more consecutive provisional or final declarations.
2. When the taxpayer is not located or disappears.
3. When they find that the taxpayer cannot be located at his tax domicile, disappears during the proceedings, vacates his tax domicile without submitting the notice of change, or, it is known that the tax vouchers issued were used to cover non-existent, simulated or illicit transactions.
4. Where the taxpayer is found to be in the circumstances of Article 69-B.
5. Where the tax address indicated by the taxpayer does not meet the requirements of article 10 of this Code.
6. When there are differences in the Internet’s digital tax declarations and vouchers.
7. When the registered means of contact for the use of the tax mailbox are not correct or authentic.

Thus, in order to cancel the Digital Seal Certificate, the Tax Authority must carry out this procedure.

If you want to know more about the topic come to us Bandala | Díaz | García to be able to advise you on the cancellation of your Digital Seal Certificate.