TAX BOX, INITIATES THE OBLIGATION AND INFRINGEMENT FOR INDIVIDUALS

23/11/2020

We remind you that the obligation to enable the tax mailbox, register and keep the means of contact updated, provided for in article 17-K of the Tax Code, as well as the violation and the corresponding fine for not doing so, established in articles 86-C and 86-D of the same Tax Code, will be applicable FOR NATURAL PERSONS as of NOVEMBER 30, 2020, as established in Article Forty-Seventh Transitory of the RMF for 2020.

The above, with exception of taxpayers of the regime of assimilated to salaries referred to in article 94 of the Income Tax Law, with income for this concept in the immediately preceding fiscal year equal to or greater than 3 million pesos, who had to comply with this obligation from July 15, 2020.

Likewise, the use of the tax mailbox continues as OPTIONAL in the case of taxpayers with income from WAGES AND SALARIES of those included in Title IV, Chapter I, of the Income Tax Law,
Except for the taxpayers referred to in the previous paragraph.

It is worth mentioning that in accordance with the provisions of Rule 2.2.7 of the Tax Miscellaneous Resolution for 2020, the communication mechanisms as means of contact that must be registered in the tax mailbox are email address and mobile phone number, Therefore, Individuals who do not have a registered mobile phone number must do so no later than November 30, as part of the obligation to keep the means of contact updated, for which they will follow the procedure provided in the file of procedure 245 / CFF “Enabling the tax mailbox and registration of communication mechanisms as means of contact”, contained in Annex 1-A.

Finally, we remind you that the fine for not complying with this obligation ranges from $ 3,080.00 to $ 9,250.00, so it is important to review and update the means of contact by carrying out the corresponding procedure.