The tax mailbox and the obligation to enable it.

The tax mailbox is a means of communication between the taxpayer and the SAT, which allows to carry out formalities; queries; receive notification; meet requirements. Both natural and legal persons can make use of this, entering either with their password or E. Signature, the mailbox will be enabled after 72 hours starting at the time the taxpayer provides the authority with an email or phone number.

The taxpayers who are relieved of enabling the tax mailbox are the natural persons who tax in the Tax Incorporation Regime (RIF); those who earn income from technology platforms (Regime of Business Activities with income through Technology Platforms); and optional for the Wage and Salary Regime (not including salaries with income equal to or greater than $3,000,000).

However, taxpayers who are required to enable the tax mailbox are the following: Legal persons whose deadline will be September 30, 2020; Natural persons (not including those assimilated to wages with income equal to or greater than $3,000,000), with a deadline of November 30, 2020; and equivalent to wages (with incomes equal to or above $3,000,000) limit July 15, 2020.

Those who commit the infraction of not enabling the tax mailbox and are obliged, according to the provisions of article 86-D, of the Tax Code of the Federation, will be punished with fines ranging from $3,080.00 to $9,250.00.

For Bandala | Díaz | García it’s of the utmost importance to always keep our customers and the general public informed to avoid contingencies. We also know that these issues can cause doubts, that’s why, in case all of you have any and to be able to solve them, we invite you to come to us to be able to provide you with professional and personalized attention at all times.