{"id":229581,"date":"2020-11-20T14:48:48","date_gmt":"2020-11-20T14:48:48","guid":{"rendered":"https:\/\/nra.com.mx\/cancellation-of-digital-seal-certificate\/"},"modified":"2022-06-01T12:59:40","modified_gmt":"2022-06-01T12:59:40","slug":"cancellation-of-digital-seal-certificate","status":"publish","type":"post","link":"https:\/\/nra.com.mx\/en\/cancellation-of-digital-seal-certificate\/","title":{"rendered":"Cancellation of Digital Seal Certificate"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;3.22&#8243; custom_margin=&#8221;||-93px|||&#8221;][et_pb_row _builder_version=&#8221;3.25&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;3.27.4&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; custom_margin=&#8221;-53px|||||&#8221; custom_padding=&#8221;0px|||||&#8221;]<\/p>\n<p>&nbsp;<\/p>\n<p>Among the wide range of enforcement measures and powers of the Tax Administration Service (SAT by its Spanish acronym) to monitor and control taxpayers, there is the restriction and cancellation of the Digital Seal Certificate provided for in Articles 17-H and 17-H Bis of the Federal tax Code, which compels the taxpayer to comply with its fiscal obligations, otherwise the tax authority could restrict the use of the Digital Seal Certificates.<\/p>\n<p>Some of the most relevant causes for the Restriction of Digital Seal Certificates are:<\/p>\n<ul>\n<li>Failure to file any definitive or informative tax return, or filing them incompletely, as well as failure to make tax payments.<\/li>\n<li>Failure to comply with requirements or to comply after the deadline.<\/li>\n<li>Not being able to be located at the fiscal address.<\/li>\n<li>If it is detected that there are operations involving taxpayers that are reported in the lists set forth in Article 69-B (EFOS by its Spanish acronym) and are not invalidated.<\/li>\n<li>When the acquisition of goods or receipt of services from taxpayers that were reported in the final lists (EFOS) is not proved.<\/li>\n<li>If it is detected that the income declared, and the withheld tax declared does not match the Digital Tax Receipt by Internet (CFDIs by its Spanish acronym) in the SAT&#8217;s database.<\/li>\n<li>Failure to submit notices to the Federal Taxpayer Registry (RFC by its Spanish acronym) such as opening and\/or closing-down of establishments, updating of economic activities, suspension and\/or resumption of activities, change of address, change of corporate name, among others.<\/li>\n<li>Failure to keep accounting records or not keeping them for the established period.<\/li>\n<\/ul>\n<p><strong><span style=\"color: #0c71c3;\">Let&#8217;s keep in mind that Digital Seal Certificates allow the taxpayer<\/span><\/strong><\/p>\n<ul>\n<li>To issue invoices for the sale of products, services, leasing, etc&#8230;<\/li>\n<li>Proof of payment receipt (payment supplements).<\/li>\n<li>To Issue credit or debit notes.<\/li>\n<li>Payroll receipts.<\/li>\n<li>Among other tax receipts.<\/li>\n<\/ul>\n<p>Recently the authority, as a result of inspections made to taxpayers who have not been located, has restricted or suspended the use of the certificates, in this situation it is important to take into account that at the time of receiving an inspection to identify whether the taxpayer is located at that address, it will be important that the staff of the company or the taxpayer who attends this inspection can demonstrate that it is the fiscal address and that in the minutes of the notification it is recorded that the taxpayer is indeed located.<\/p>\n<p>Due to the increased restriction of the Certificates by the authority, the operation of any taxpayer could be at risk since, as previously mentioned, in the absence of this certificate no tax receipt can be issued. A procedure to reinstate the certificates is provided for, but this may take a few days to process.<\/p>\n<p>Considering the above, in Nu\u00f1ez Rosas y Asociados, we offer you our services to assist you in any situation to review the status of each taxpayer, seeking at all times that they are in compliance with their tax obligations.<\/p>\n<p>&nbsp;<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.7.3&#8243; _module_preset=&#8221;default&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.7.3&#8243; _module_preset=&#8221;default&#8221;][et_pb_button button_url=&#8221;https:\/\/nra.com.mx\/wp-content\/uploads\/2020\/11\/NRA-Newsletter-Cancellation-of-Digital-Seal-Certificate.pdf&#8221; url_new_window=&#8221;on&#8221; button_text=&#8221;Download&#8221; _builder_version=&#8221;4.7.3&#8243; _module_preset=&#8221;default&#8221;][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Among the wide range of enforcement measures and powers of the Tax Administration Service (SAT by its Spanish acronym) to monitor and control taxpayers, there is the restriction and cancellation of the Digital Seal Certificate provided for in Articles 17-H and 17-H Bis of the Federal tax Code, which compels the taxpayer to comply with its fiscal obligations, otherwise the tax authority could restrict the use of the Digital Seal Certificates.<\/p>\n","protected":false},"author":2,"featured_media":229418,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":""},"categories":[38],"tags":[44,45,43],"_links":{"self":[{"href":"https:\/\/nra.com.mx\/en\/wp-json\/wp\/v2\/posts\/229581"}],"collection":[{"href":"https:\/\/nra.com.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nra.com.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nra.com.mx\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/nra.com.mx\/en\/wp-json\/wp\/v2\/comments?post=229581"}],"version-history":[{"count":8,"href":"https:\/\/nra.com.mx\/en\/wp-json\/wp\/v2\/posts\/229581\/revisions"}],"predecessor-version":[{"id":229589,"href":"https:\/\/nra.com.mx\/en\/wp-json\/wp\/v2\/posts\/229581\/revisions\/229589"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nra.com.mx\/en\/wp-json\/wp\/v2\/media\/229418"}],"wp:attachment":[{"href":"https:\/\/nra.com.mx\/en\/wp-json\/wp\/v2\/media?parent=229581"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nra.com.mx\/en\/wp-json\/wp\/v2\/categories?post=229581"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nra.com.mx\/en\/wp-json\/wp\/v2\/tags?post=229581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}