The tax mailbox is the electronic communication system located on the website of the Tax Administration Service, through which the tax authority will make notifications and the taxpayer will be able to submit different procedures.
Some of the procedures that taxpayers can submit through the tax mailbox are:
- File tax documents or promotions.
- Filed requests and refund applications.
- Submit notices.
- Comply with the authority’s requirements, through digital documents.
- Make inquiries about your tax situation.
All persons registered in the RFC (Spanish acronym to Federal Taxpayers’ Registry) will have an assigned tax mailbox, which they will have to enable by accessing the SAT page through their e-signature and / or password, registering and keeping their contact information updated, such as; email and / or mobile phone number, confirming these contact information in the next 72 hours.
Tax Reform 2020
The 2020 tax reform is characterized by strong oversight of digital media, with new capacities for the tax authority and new obligations for taxpayers, the objective of these actions is to ensure the tax authority to be aware of the taxpayers’ status and verify the fulfillment of its obligations.
As of this year 2020, is mandatory for all the taxpayers to enable their tax mailbox, according to article 17-H of the Federal Tax Code (CFF), which indicates that taxpayers in general must enable the tax mailbox, register and maintain contact information updated.
Also, the aforementioned article 17-H of the Federal Tax Code (CFF) establishes that when the taxpayer does not enable the tax mailbox or indicates erroneous or non-existent means of contacts, or does not keep them updated, it will be understood that they oppose being notified, so the authority may notify by posting on the tax authority’s bulletin board.
Fines and possible consequences
Whoever commits the offense related to not enabling the tax mailbox, not registering, or not keeping the contact information updated, will be fined $3,080.00 to $ 9,250.00 Mexican pesos.
In addition to the aforementioned economic sanction, it is especially important to take into consideration that, if this information is not available, the authority could cancel the seals or certificates necessary for the issuance of tax receipts.
Entry into Force
According to the Federal Tax Code, this obligation entered into force on January 1st. of 2020; However, in the 2020 Miscellaneous Fiscal Resolution, it was indicated that it will be applicable beginning in March 31, 2020, for legal entities and as of April 30, 2020 for individuals.
Notwithstanding the above, on May 12, 2020, the “First Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2020” was published, in which the entry into force of the tax mailbox obligation was modified, to indicate that both the obligation and the fine will be applicable:
- Legal entities: as of September 30, 2020, and
- Individuals: as of November 30, 2020.
Taxpayers not obliged to enable the tax mailbox are the individuals who pay taxes under the tax classification knowing as “fiscal incorporation regimen” (RIF by its Spanish acronym), and those who obtain income from information platforms, it is also optional for those who obtain income under the tax classification of “assimilated to wages expenses”.
It is important to inform you that some taxpayers have received emails from the tax authority inviting them to update their tax mailbox data, so we recommend attending this invitation as soon as possible or to ignore it if the mailbox has already been enabled.
At Nuñez Rosas y Asociados, we offer you our services to support reviewing the situation of each taxpayer, such as the activation, updating of the tax mailbox, seeking to prevent the tax authority from sanctioning or, where appropriate, canceling the stamps or certificates. digital, thus ensuring that the taxpayer is always complying with their tax obligations.
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