TAX BOX: THIS MONTH BEGINS THE OBLIGATION AND INFRINGEMENT FOR MORAL PERSONS

22/9/2020

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 legal entities as of September 30, 2020, as established in the Forty-Seventh Transitory Article of the RMF for 2020.

It is worth mentioning that in an approach made to the SAT through the Third Bimonthly Meeting 2020 with the National Coordinations of Taxpayer Trustees, the authority indicates that it is considered mandatory to have two means of contact registered in the tax mailbox, which are: email and mobile phone number, the foregoing in accordance with the provisions of Rule 2.2.7 of the First Resolution of Modifications to the Miscellaneous Tax Resolution for 2020 published in the DOF on May 12, so that legal entities who do not have a registered mobile phone number must do so no later than September 30, as part of the obligation to keep the means of contact updated, for which they will follow the procedure provided in the fileof 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.