Regulatory Alerts2024-10-15 | DOF 5741091Added
Annex 1-A of the Second Resolution of Modifications to the General Fiscal Resolution for 2024, published on October 11, 2024
This document establishes the definitions and procedures for various tax administrative services managed by the Mexican Tax Administration Service (SAT), including the generation, update, and renewal of passwords and e.firma certificates for individuals and legal entities. It details specific requirements, eligibility criteria, and necessary documentation for taxpayers, such as minors, legally incapacitated persons, and those residing abroad, to access electronic services and register in the Federal Taxpayer Registry (RFC). The annex also outlines procedures for penalty reductions, payment plans, and compliance with decrees related to electronic payment incentives and the "El Buen Fin" lottery.

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DOF: 15/10/2024
ANNEX 1-A of the Second Resolution of Modifications to the General Fiscal Resolution for 2024, published on October 11, 2024
A logo appears at the margin, stating: Tax Administration Service.
SECOND MODIFICATION TO ANNEX 1-A OF THE GENERAL FISCAL RESOLUTION FOR 2024
Tax Procedures
Content
I.
Definitions
II.
Procedures
Fiscal Code of the Federation
1/CFF a
........................................................................................................................
6/CFF
........................................................................................................................
7/CFF
Request for generation, update, or renewal of the Password for individuals.
8/CFF a
........................................................................................................................
38/CFF
........................................................................................................................
39/CFF
Request for registration in the RFC of individuals.
40/CFF a
........................................................................................................................
42/CFF
........................................................................................................................
43/CFF
Request for registration in the RFC of legal entities in the ADSC.
44/CFF
........................................................................................................................
45/CFF
.........................................................................................................................
46/CFF
Request for registration in the RFC of federal entities, federative entities, municipalities, decentralized organisms and autonomous constitutional bodies.
47/CFF a
.........................................................................................................................
54/CFF
.........................................................................................................................
55/CFF
Request for authorization to pay in flexible installments during the exercise of verification powers.
56/CFF a
........................................................................................................................
63/CFF
.........................................................................................................................
64/CFF
(Repealed).
65/CFF a
........................................................................................................................
102/CFF
........................................................................................................................
103/CFF
Request for authorization to pay debts in installments or deferred.
104/CFF
........................................................................................................................
105/CFF
Request for generation of the e.firma Certificate for individuals.
106/CFF
Request for renewal of the e.firma Certificate for individuals.
107/CFF a
........................................................................................................................
145/CFF
........................................................................................................................
146/CFF
Request to cancel payment in installments, in partialities or deferred.
147/CFF
.........................................................................................................................
148/CFF
........................................................................................................................
149/CFF
Request for reduction of fines pursuant to Article 74 of the CFF.
150/CFF a
........................................................................................................................
159/CFF
........................................................................................................................
160/CFF
(Repealed).
161/CFF a
........................................................................................................................
196/CFF
........................................................................................................................
197/CFF
Clarification in requests for Password or e.firma Certificate procedures.
198/CFF
Request for reduction of fines and application of the surcharge rate for extension.
199/CFF
(Repealed).
200/CFF
(Repealed).
201/CFF a
........................................................................................................................
235/CFF
........................................................................................................................
236/CFF
(Repealed).
237/CFF a
........................................................................................................................
293/CFF
........................................................................................................................
294/CFF
(Repealed).
295/CFF a
........................................................................................................................
305/CFF
........................................................................................................................
306/CFF
Request for renewal of the e.firma Certificate for legal entities.
307/CFF
.........................................................................................................................
308/CFF
Tax Situation Statement with CIF.
309/CFF
(Repealed).
310/CFF
(Repealed).
311/CFF
........................................................................................................................
312/CFF
Request for generation of the e.firma Certificate for legal entities.
313/CFF
(Repealed).
314/CFF a
........................................................................................................................
320/CFF
........................................................................................................................
321/CFF
Request for registration in the RFC of individuals through virtual office.
322/CFF
Tax Data Card.
.............................................................................................................................................
From the Decree granting tax incentives to encourage the use of electronic payment methods, published in the DOF
on September 02, 2024
1/DEC-5
Notice to participate in the "El Buen Fin" Raffle pursuant to the Decree granting tax incentives to encourage the use of electronic payment methods.
2/DEC-5
Notice of conformity for the permanent compensation of funds that must be filed by federative entities.
3/DEC-5
Submission of payment receipt to the Ministry of the Interior for unclaimed prizes pursuant to the Decree granting tax incentives to encourage the use of electronic payment methods.
4/DEC-5
Submission of information that participating financial entities of the "El Buen Fin" Raffle must provide, assisted by the clearing house and/or specialized company.
5/DEC-5
Submission of information that participating entities of the Raffle "El Buen Fin" assisted by the clearing house and/or specialized company must provide, regarding prizes paid by federative entity.
6/DEC-5
Notice of declaration of participation by the clearing house and specialized company to act as information intermediary between participating entities as prize payers and the SAT.
.............................................................................................................................................
I.
Definitions
..........................................................................................................................................
1.2.
Official IDs, proof of address and powers of attorney
..........................................................................................................................................
B.
Proof of address, any of the following documents:
- a 4.
.........................................................................................................................
Contracts of:
a) to d)
..............................................................................................................
e)
Fixed electricity, telephone or internet service and water subscribed by the taxpayer, which is not older than 2 months.
6 to 8.
..........................................................................................................................
In the case of individuals, the valid voter credential issued by the National Electoral Institute (formerly the Federal Electoral Institute), provided that the address is visible and located within national territory.
..........................................................................................................................................
II.
Procedures
..........................................................................................................................................
7/CFF Request for generation, update, or renewal of the Password for individuals.
Procedure
Service
Description of procedure or service
Amount
Allows you to generate, update or renew your Password to access SAT electronic services.
Free
Payment of rights
Cost:
Who can request the procedure or service?
When is it filed?
·
Individuals.
·
In their case, the legal representative of the individual.
When you need it.
Where can I file it?
·
On the SAT Portal:
If you are an individual and have a valid and active e.firma: https://www.sat.gob.mx/tramites/ 38517/generacion-y-actualizacion-de-contrasena-para-persona-fisica
Through SAT ID: https://satid.sat.gob.mx/
·
At the SAT office:
If you are an individual or a taxpayer residing abroad who carries out maquiladora operations through a company with an IMMEX program under the shelter modality.
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the procedure or service?
On the SAT Portal:
If you are an individual and have a valid and active e.firma, go to: https://www.sat.gob.mx/tramites/38517/generacion-y-actualizacion-de-contrasena- para-persona-fisica
If it is the first time you set up your Password:
Click on the Start button.
Select that you have e.firma.
Enter your e.firma data, Private Key Password, private key (file with .key extension) and the certificate (file with .cer extension).
Write the text of the Captcha code image that appears on the screen.
Press send.
Generate your Password, which must contain 8 characters (only letters and numbers are accepted, for your security the RFC is not accepted as Password).
Confirm your Password.
In their case, set up a personal email address that you have access to.
Press continue.
Keep your Password generation receipt.
In case you already have a Password and wish to update it:
Click on the Start button.
Select that you have e.firma.
Enter your e.firma data, Private Key Password, private key (file with .key extension) and the certificate (file with .cer extension).
Generate your new Password, which must contain 8 characters (only letters and numbers are accepted, for your security the RFC is not accepted as Password).
Confirm your new Password.
Click on Continue.
Download or print your Password update receipt.
Click on Finish.
Through SAT ID:
Go to SAT ID, select Password Generation, follow the steps indicated to complete the process.
In case of having any disability that prevents you from fulfilling the steps requested by SAT ID, ask a third party for help and have them state during the video why they are helping you, it is important that both faces appear in the same frame.
If the answer is positive:
The link for the generation or renewal of the Password will be sent to your email, go to the link and fill out the electronic form.
Capture the text of the Captcha code image that appears on the screen and press SEND.
If the answer is negative:
Restart the procedure correcting the detected inconsistencies.
At the SAT office:
This service is only available for individual taxpayers or taxpayers residing abroad who carry out maquiladora operations through a company with an IMMEX program under the shelter modality.
Go to the SAT office of your choice or Tax Service Module.
Present the documentation and information indicated in the section "What requirements must I meet?"
Generate your Password, which must contain 8 characters (only letters and numbers are accepted, for your security the RFC is not accepted as Password).
Confirm your Password.
Provide a personal email address that you have access to.
Receive and keep the acknowledgment of Password Generation or Update.
What requirements must I meet?
Through the SAT Portal:
·
Have a valid and active e.firma.
At SAT offices and SAT ID:
·
Valid official ID of the taxpayer and, in their case, of the legal representative, any of those indicated in Section I. Definitions; point 1.2. Official IDs, proof of address and powers of attorney, subsection A) Official ID, of this Annex (original).
Individual taxpayers may only designate a legal representative to carry out the Password procedure in the following cases, additionally presenting the corresponding documents in each case:
Minors:
The individual who exercises parental authority or guardianship of a minor must present:
·
Birth certificate of the minor, issued by the Civil Registry or obtained on the Portal https://www.gob.mx/ActaNacimiento/ (Unique Format), Personal Identity Card, issued by the Ministry of the Interior through the National Population Registry or judicial resolution or, in their case, original of the document issued by a public notary stating parental authority or guardianship (original or certified copy).
Individuals with legally declared judicial incapacity:
·
Final judicial resolution, in which the incapacity of the taxpayer is declared, and includes the designation of the guardian (original).
Taxpayers in succession opening:
·
Document stating the appointment and acceptance of the executor position granted through judicial resolution or in a notarial document, in accordance with the legislation on the matter (original).
Taxpayers declared absent:
·
Judicial resolution stating the designation as legal representative and manifesting the special declaration of absence of the taxpayer (original).
·
Declaration under oath, in which it is indicated that the absence situation of the taxpayer has not changed to date.
Taxpayers deprived of their liberty:
·
Agreement, order or resolution accrediting the deprivation of liberty of the taxpayer and/or the arraigo order signed by a Judge (original) .
·
Any of the powers indicated in paragraphs 2 and 3 of Section I. Definitions; point 1.2. Official IDs, proof of address and powers of attorney, subsection C) Powers, of this Annex (certified copy).
Taxpayers clinically diagnosed in terminal stage:
·
Medical report issued by a public or private medical institution with a terminal stage illness, in which this circumstance is expressly stated, name and professional license of the doctor, as well as the designation of the legal representative (original).
·
Any of the powers indicated in paragraphs 2 and 3 of Section I. Definitions; point 1.2. Official IDs, proof of address and powers of attorney, subsection C) Powers, of this Annex (certified copy).
Individuals residing abroad who carry out maquiladora operations through a company with an IMMEX program under the shelter modality:
·
Contract signed with the company with an IMMEX program under the shelter modality instead of the articles of incorporation or constitutive document. If the contract is written in a language other than Spanish, a translation into Spanish performed by an authorized expert must be presented.
·
Any of the powers indicated in paragraphs 2 and 3 of Section I. Definitions; point 1.2. Official IDs, proof of address and powers of attorney, subsection C) Powers, of this Annex (certified copy) granted before a Mexican public notary.
·
Valid official ID of the legal representative. They must present any of those indicated in Section I. Definitions; point 1.2.
· Official IDs, proof of address and powers of attorney, subsection A) Official ID, of this Annex (original).
What conditions must I meet?
If you carry out the procedure through the SAT Portal:
·
Have a valid and active e.firma.
If the procedure is carried out at SAT offices or Tax Service Modules:
·
Have a personal email address that you have access to.
·
If the legal representative has a power of attorney granted abroad, it must be duly apostilled or legalized and formalized before a Mexican public notary and, in their case, present the translation into Spanish performed by an authorized expert.
TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I track the procedure or service?
Will SAT carry out any inspection or verification to issue the resolution of this procedure or service?
Through the SAT Portal and at SAT offices:
·
Immediate procedure.
Through SAT ID:
In the "Check the status of my procedure" option.
In case it is necessary to clarify the tax situation of the taxpayer or legal representative, once the clarification is presented, the taxpayer must go to the SAT office or Tax Service Module where they started their procedure.
No.
Resolution of the procedure or service
If the procedure is admissible: Acknowledgment of Password generation or update.
If any inconsistency is found in the tax situation of the taxpayer or legal representative, the "Acknowledgment of request for additional information, related to your tax situation" will be issued, pursuant to what is indicated by procedure sheet 197/CFF "Clarification in requests for Password or e.firma Certificate procedures" of this Annex.
Maximum time limit for SAT to resolve the procedure or service
Maximum time limit for SAT to request additional information
Maximum time limit to comply with the requested information
Immediate procedure, when carried out at SAT offices and through the SAT Portal.
When the procedure is carried out through SAT ID maximum of 5 days counted from the next business day after sending your request.
Not applicable.
Not applicable.
What document do I obtain at the end of the procedure or service?
What is the validity of the procedure or service?
Acknowledgment of Password generation or update.
The Password has a validity of 4 years, counted from the generation or the last update performed.
CUSTOMER SERVICE CHANNELS
Inquiries and doubts
Complaints and reports
·
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except holidays:
Phone attention from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
·
Virtual office. You will be able to access this service channel by scheduling your cit at the following link: http://citas.sat.gob.mx/
·
Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de- servicios-tributarios
The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except holidays.
·
SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
·
Email: denuncias@sat.gob.mx
·
On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o- denuncia
·
Red phones located at SAT offices.
·
MarcaSAT 55 627 22 728 option 8.
Additional information
When you receive the "Acknowledgment of request for additional information, related to your tax situation", you must present information that disproves the irregularity identified in your tax situation or that of your legal representative, according to procedure sheet 197/CFF "Clarification in requests for Password or e.firma Certificate procedures".
Legal basis
Articles 17-D and 19 of the CFF; Rules 2.2.1. and 2.4.4. of the RMF.
..............................................................................................................................................
39/CFF Request for registration in the RFC of individuals.
Procedure
Service
Description of procedure or service
Amount
Requests registration in the RFC for individuals.
Free
Payment of rights
Cost:
Who can request the procedure or service?
When is it filed?
Individuals.
Within the month following the day you start operations or require your key in the RFC.
Where can I file it?
·
At SAT offices with prior appointment registered at:
The SAT Portal: https://citas.sat.gob.mx/
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the procedure or service?
At SAT offices, with prior appointment.
Go with the documentation mentioned in the section "What requirements must I meet?"
Deliver the documentation to the staff attending your procedure.
Provide the information requested by the tax advisor.
Receive at the end of the procedure, the documents that prove the registration of your request.
In case you meet the requirements you receive: REQUEST FOR REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY and ACKNOWLEDGMENT UNIQUE OF REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY.
What requirements must I meet?
At the SAT office, present:
Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Proof of address, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection B) Proof of address, of this Annex (original).
- In the case of Mexicans by birth residing abroad without tax obligations in Mexico, the Consular Matrícula of the Third Generation, issued by Mexican consular representations abroad, will also be accepted as proof of fiscal address.
Valid official identification of the taxpayer or legal representative, which may be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex (original).
- The valid Credential to Vote Abroad, issued by the National Electoral Institute (formerly the Federal Electoral Institute), will be accepted.
In case of legal representation:
Notarial power of attorney for acts of administration, ownership, or special powers in case of legal representation (certified copy), or power of attorney letter signed before two witnesses and with signatures ratified before tax authorities or a public notary (original or certified copy).
*For further reference, consult Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection C) Powers of Attorney, of this Annex.
In the following cases, additionally present:
Residents abroad with or without a permanent establishment in Mexico:
·
Valid migratory document, issued by the competent authority, in the case of foreign persons (original or certified copy).
·
Foreign persons who are going to carry out an activity in national territory:
·
Valid migratory document, issued by the competent authority, such as:
o
Permanent resident card.
o
Temporary resident card.
o
Visitor card for humanitarian reasons, in the case of a migrant with refugee status, may exhibit the document recognizing refugee status issued by the Mexican Commission for Refugee Assistance.
o
Visitor card with permission to carry out remunerated activities.
o
Border worker visitor card.
o
Temporary resident student card.
·
In the case of foreigners who do not have authorization to carry out remunerated activities, but who require the RFC for any other activity, they must exhibit a free-form statement under oath declaring the purposes for which the RFC key is required.
·
Document accrediting their tax identification number of the country in which they reside, when they are obligated to have this in said country (certified copy, legalized or apostilled by competent authority).
Individuals carrying out activities related to the export of convention and exhibition services:
·
Document accrediting that the interested party is the holder of the rights to operate a convention or exhibition center (original).
Minors:
Parents or tutors exercising parental authority or guardianship of minors and acting as their representatives must present:
·
Birth certificate of the minor, issued by the Civil Registry or obtained at the Portal https://www.gob.mx/actas (Unique Format), or Personal Identity Card, issued by the Ministry of the Interior through the National Population Registry (original).
·
In their case, judicial resolution or document issued by a public notary of parental authority or guardianship (certified copy).
·
Valid official identification of the mother, father, or tutor acting as the minor's representative, which may be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex (original).
Minors from 16 years of age under the wage regime:
Written signed statement, in which you declare under oath that it is your will to register in the RFC (original).
Persons with legally declared incapacity:
·
Definitive judicial resolution, in which the incapacity of the individual is declared and the designation of the tutor or legal representative is recorded
· (original).
·
Valid official identification of the tutor or legal representative, which may be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex (original).
What conditions must I meet?
·
Have a valid CURP or, in its case, a valid temporary CURP with photograph.
In the case of foreigners located in national territory, the CURP indicated on the residence cards issued by the competent authority may be considered for registration.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I follow up on the procedure or service?
Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
Immediate procedure.
No.
Resolution of the procedure or service
If you meet the requirements, you obtain registration in the RFC and receive the documents that prove the registration of your request.
Maximum time limit for the SAT to resolve the procedure or service
Maximum time limit for the SAT to request additional information
Maximum time limit to comply with the requested information
Immediate procedure.
Immediate.
Not applicable.
What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
·
APPLICATION FOR REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY.
·
UNIQUE ACKNOWLEDGMENT OF REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY.
Indefinite.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
·
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728.
·
Via Chat: http://chat.sat.gob.mx
·
Personal attention at SAT Offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios
The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
·
SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports).
·
Email: denuncias@sat.gob.mx
·
On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
·
Red phones located in SAT offices.
·
MarcaSAT 55 627 22 728 option 8.
Additional information
·
If you need to process the e.firma in the same visit, you must bring a removable memory unit (USB) and meet the requirements indicated in procedure sheet 105/CFF "Application for generation of e.firma Certificate for individuals", of this Annex.
·
When those persons with temporary migratory status acquire permanent residence in national territory, they must go to SAT Offices to update their tax situation.
·
The tax authority will carry out validation of the CURP indicated by the taxpayer at the time of presenting the procedure before the National Population Registry, which must be valid and correspond to the applicant's data.
Legal basis
Articles: 27 of the CFF; 22, 24 of the RCFF; Rules 2.4.4., 2.4.11. of the RMF.
..............................................................................................................................................
43/CFF Application for registration in the RFC of legal entities in the ADSC.
Procedure
Service
Description of the procedure or service
Amount
Submit your application to register a legal entity (company, society, or association) in the RFC.
Free
Payment of rights
Cost:
Who can request the procedure or service?
When is it presented?
The legal representative of the newly created legal entity, such as:
civil associations, civil societies, anonymous societies, limited liability companies, unions, political parties, religious associations, cooperative societies, rural production societies, indigenous or Afro-Mexican peoples and communities, among other legal entities.
Within the month following the day on which they must present periodic, payment, or informative declarations on their own or on behalf of third parties or must issue fiscal receipts for the activities they carry out.
Where can I present it?
·
At SAT offices to conclude the procedure, with prior appointment registered on the SAT Portal:
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the procedure or service?
At SAT offices, with prior appointment:
Attend with the documentation mentioned in the section "What requirements must I meet?" of this sheet.
Deliver the documentation to the staff attending your procedure.
Provide the information requested by the tax advisor.
Receive at the end of the procedure, the documents that prove the registration of your request.
In case that you meet the requirements, receive the Application for registration in the Federal Taxpayer Registry and Unique Acknowledgment of registration in the Federal Taxpayer Registry,
of the legal entity.
What requirements must I meet?
At SAT offices:
Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Notarized constitutive document or notarized minutes that must explicitly and in writing contain the valid RFC key of each of the partners, shareholders, or associates and other persons, whatever name they are designated by, who by their nature form part of the organizational structure and hold such character according to the statutes or legislation under which they are constituted (certified copy). In case it is not found within the constitutive document, you must present the written statement containing the valid RFC keys of the partners, shareholders, or associates and other persons, whatever name they are designated by, who by their nature form part of the organizational structure and hold such character according to the statutes or legislation under which they are constituted (original).
The above stated in this paragraph will be corroborated with the information in the RFC that the SAT has in its institutional systems.
Proof of address, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection B) Proof of address, of this Annex (original).
Notarial power of attorney in case of legal representation, accrediting the personality of the legal representative (certified copy), or power of attorney letter signed before two witnesses and with signatures ratified before tax authorities or a public notary (original). If granted abroad, it must be duly apostilled or legalized and formalized before a Mexican public notary and, if applicable, have a translation into Spanish performed by an authorized expert.
*For further reference, consult Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection C) Powers of Attorney, of this Annex.
Valid official identification and original of the legal representative, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex (original).
In the case of legal entities and associations in participation residing in Mexico that have partners, shareholders, or associates residing abroad who are not obligated to request their registration in the RFC, they will use the following generic RFC:
·
Individuals: EXTF900101NI1.
·
Legal entities: EXT990101NI1.
Additionally, if you fall into any of the following situations, you must bring:
Persons other than commercial societies:
·
Constitutive document of the association (original or certified copy), or in its case, the publication in the official newspaper, periodical, or gazette (simple copy or printout).
Diplomatic Missions:
·
Document with which the SRE recognizes the existence of the diplomatic mission in Mexico (original).
·
Accreditation card issued by the General Directorate of Protocol of the SRE of the person who will carry out the procedure before the SAT.
·
Request their registration in the Decentralized Administration of Taxpayer Services of the Federal District "2", located at Avenida Paseo de la Reforma Norte No. 10, ground floor, Torre Caballito building, Tabacalera Neighborhood, Cuauhtémoc Municipality, C.P. 06030, Mexico City.
Associations in participation:
·
Association in participation contract, with ratification of the signatures of the associate and the associating party before any SAT office (original).
·
Valid official identification of the contracting parties and the associating party, (in the case of individuals), any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex (original).
·
Constitutive minutes, notarial power of attorney, and identification, accrediting the legal representative, in case a legal entity participates as associating party or associate (certified copy).
·
Testimony or policy, if applicable, where the granting of the association in participation contract before a public notary is recorded, that he ensured the identity and capacity of the grantors and any other attendees and that those who appeared on behalf of another individual or legal entity had sufficient personality to represent them at the time of granting said instrument (original).
·
Notarial power of attorney accrediting the personality of the legal representative, in case the associating party is a legal entity (certified copy).
- For further reference, consult Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection C) Powers of Attorney, of this Annex.
·
Document where the ratification of content and signatures of those who granted and appeared in the association in participation contract before a public notary is recorded, that he ensured the identity and capacity of the grantors and any other attendees and that those who appeared on behalf of another individual or legal entity had sufficient personality to represent them at the time of granting said contract (certified copy).
Legal entities residing abroad with or without a permanent establishment in Mexico:
·
Minutes or constitutive document duly apostilled or legalized, as applicable. When these are in a language other than Spanish, a translation into Spanish performed by an authorized expert must be presented (certified copy).
·
Foreigners who reside in a country or jurisdiction with which Mexico has in force a broad agreement on information exchange and who carry out maquila operations through a company with an IMMEX program under the shelter modality, may exhibit the contract signed with the IMMEX company instead of the minutes or constitutive document. When the contract is in a language other than Spanish, a translation into Spanish performed by an authorized expert must be presented (certified copy).
·
Association in participation contract, in cases where applicable, with autograph signature of the associating party and associates or their legal representatives (original).
·
Trust contract, in cases where applicable, with autograph signature of the settlor, trustee, or their legal representatives, as well as the legal representative of the fiduciary institution (original).
·
Document accrediting their tax identification number of the country in which they reside, when they are obligated to have this in said country, in cases where applicable (certified copy, legalized or apostilled by competent authority).
·
Minutes or document duly apostilled or legalized, in cases where applicable, in which the agreement to open the establishment in national territory is recorded (certified copy).
·
Authorization for the establishment of foreign legal entities in the Mexican republic issued by the General Directorate of Foreign Investment of the Ministry of Economy, in cases where applicable.
Unions:
·
Statutes of the association (original).
·
Registration resolution issued by the competent labor authority, in the case of union sections, it is necessary that in that document, the recognition of the Union to which it belongs is contained to comply separately with its tax obligations (original).
Other grouping figures regulated by current legislation:
·
Constitutive document corresponding according to what is established by the law of the matter (original).
Export companies of convention and exhibition services:
·
Document accrediting that the interested party is the holder of the rights to operate a convention or exhibition center (original).
Religious associations:
·
Exhibit, in substitution of the certified copy of the notarized constitutive document, the Constitutive Registration Certificate issued by the Ministry of the Interior, in accordance with the Law on Religious Associations and Public Worship and its Regulations (original).
·
Statutes of the association notarized (original).
·
Opinion of the application to obtain constitutive registration as a religious association, issued by the Ministry of the Interior (original).
Trusts:
·
Trust contract, with autograph signature of the settlor, trustee, or their legal representatives, as well as the legal representative of the fiduciary institution, notarized before a public notary (certified copy), or contract with ratification of original signatures before any Decentralized Administration of Taxpayer Services in terms of article 19 of the CFF (original). In the case of entities of the Public Administration, official newspaper, periodical, or gazette where the Decree or Agreement by which the trust is created is published (printout or simple copy).
·
Trust contract number.
Legal entities of a social or agrarian nature other than unions:
·
Document by which they were constituted or have been legally recognized by the competent authority (original or certified copy).
·
Notarial document, appointment, minutes, resolution, award, or document corresponding in accordance with applicable legislation, to accredit the personality of the legal representative. This may be a partner, associate, member, or whatever denomination is granted to the members of the same according to applicable legislation, who must have the authority to represent the legal entity before all kinds of administrative acts, in place of the general power of attorney for acts of ownership or administration (certified copy).
The RFC keys cited in paragraph 1 of the requirements section of this sheet, as well as the condition referred to in the first paragraph of the following section of this sheet, will only be required with respect to the ejidal commissioner and the board of vigilance, as well as their respective substitutes, provided that the assembly minutes or regulation where that election is recorded, is registered in the National Agrarian Registry.
Multiple Objective Financial Societies:
·
Have the current folio in the registration procedure assigned by the National Commission for the Protection and Defense of Users of Financial Services (CONDUSEF), within the portal of the Registry of Financial Service Providers (SIPRES).
Investment Funds:
·
Minutes signed by the founder approved by the CNBV, in which it attests to the existence of the investment fund (original).
·
For the registration of Investment Funds, the notarized constitutive document accepted is the constitutive minutes and bylaws approved by the CNBV. It will not be necessary to record said documents before a Notary or Public Broker nor before the Public Registry of Commerce.
Indigenous or Afro-Mexican peoples and communities:
·
Decree, Law, Agreement, or any other document issued by competent authority at the federal, state, or municipal level, in which the recognition of the indigenous or Afro-Mexican people or community is recorded according to applicable legislation (printout or simple copy of the official newspaper, periodical, or gazette and in case of document issued by any authority, the original will be presented for comparison).
·
Certificate of recognition of indigenous or Afro-Mexican people or community issued by the National Institute of Indigenous Peoples. Which you can also present to accredit the document of recognition of the indigenous or Afro-Mexican people or community referred to in the previous point, and in its case, the legal representation referred to in paragraph 3 of the requirements section of this sheet.
·
Appointment accrediting your personality as legal representative of the indigenous or Afro-Mexican people or community, to carry out acts before federal, state, or municipal authorities, according to their normative systems or usages and customs, which may consist of assembly minutes in which the authority or representatives were elected, or some document issued by federal, state, or municipal authority in which the name of the representative of the people or community is recorded (original). In its case, simple copy of the legal provision contained in Law, Regulation, Decree, Statute, or other legal document where your authority to act as representative is recorded.
What conditions must I meet?
The legal representative, partners, shareholders, or associates, and other persons, whatever name they are designated by, who by their nature form part of the organizational structure of legal entities and hold such character according to the statutes or legislation under which they are constituted, must be registered in the RFC.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I follow up on the procedure or service?
Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
Immediate procedure.
No.
Resolution of the procedure or service
At SAT offices:
·
If you meet the requirements, you obtain the registration in the RFC of the legal entity and receive the documents that prove the registration of the request.
Maximum time limit for the SAT to resolve the procedure or service
Maximum time limit for the SAT to request additional information
Maximum time limit to comply with requested information
Immediate procedure.
Immediate.
10 days.
What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
·
Request for registration in the Federal Taxpayer Registry.
·
Unique receipt of registration in the Federal Taxpayer Registry.
Indefinite.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
·
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
Via Chat:
·
Personal attention at SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de- servicios-tributarios
The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
·
SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
·
Email: denuncias@sat.gob.mx
·
On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o- denuncia
·
Red phones located at SAT offices.
·
MarcaSAT 55 627 22 728 option 8.
Additional Information
·
Associations in participation that register in the RFC with the name of the partner must also cite in their denomination the initials " A en P " .
·
In the registration of trusts, the denomination or corporate name must contain the number of the trust as it appears in the contract that gives rise to it.
·
The denomination of the indigenous or Afro-Mexican town or community to be registered will be the one indicated in the Decree, Law, Agreement, Constancy or any other document issued by competent authority at the federal, state or municipal level, preceded by the words " Indigenous People " or " Indigenous Community " or " Afro-Mexican Community ", provided that the denomination itself does not include it.
Legal Basis
Articles: 17-B, 19, 27 of the CFF; 22, 23, 24, 25, 28 of the RCFF; Rules 2.4.3., 2.4.11., 2.4.12. and 3.20.7. of the RMF.
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46/CFF Request for registration in the RFC of organisms of the Federation, of the federative entities, of the municipalities, decentralized organisms and autonomous constitutional organs.
Procedure
Service
Description of the procedure or service
Amount
Submit your request for registration in the RFC of organisms of the Federation or of the federative entity, municipalities and autonomous organs.
Free
Payment of rights
Cost:
Who can request the procedure or service?
When is it submitted?
The legal representative of the organism, dependency, administrative units, decentralized administrative organs and other areas or organs of the Federation, federative entities, municipalities, decentralized organisms and autonomous constitutional organs, with authorization from the public entity to which they belong to register in the RFC.
Within the month following the day on which they obtain the authorization from the public entity to which they belong.
Where can I submit it?
·
At SAT Offices to conclude the procedure, prior appointment registered in the SAT Portal:
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the procedure or service?
At SAT Offices, prior appointment:
Go with the documentation mentioned in the section "What requirements must I meet?" of this procedure.
Deliver the documentation to the staff who will attend your procedure.
Provide the information requested by the tax advisor.
Receive upon completion of the procedure, the documents that prove the registration of your request.
If you meet the requirements, receive Request for registration in the RFC and Unique receipt of registration in the RFC , of the organism.
You may go with missing documents, within ten days following, prior appointment, to the SAT office.
If you do not go within that period, you must start your procedure again.
What requirements must I meet?
At SAT Offices:
Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Document that accredits the personality of the legal representative or attorney-in-fact, who must have powers to represent the dependency in all kinds of administrative acts, or have a general power for acts of domain or administration (original).
The procedure can be carried out by a competent public official of the dependency in question, who must demonstrate that they have sufficient powers to represent said dependency, for which they must accredit their position and functions presenting:
·
Appointment (original).
·
Document containing the authorization of the public entity to which they belong, to fulfill separately their tax obligations (original).
·
Decree or agreement by which these entities are created, published in the official organ (printout or simple copy of the official journal, newspaper or gazette).
·
Proof of address, any of those indicated in Section I. Definitions ; point 1.2. Official identifications, proof of address and powers,
subsection B) Proof of address , of this Annex (original).
·
Valid official identification and in original of the legal representative, any of those indicated in Section I. Definitions ; point 1.2.
Official identifications, proof of address and powers, subsection A) Official identification , of this Annex (original).
Under what conditions must I comply?
The legal representative of the moral person must be registered in the RFC.
TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I track the procedure or service?
Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
Immediate procedure.
No.
Resolution of the procedure or service
If you meet the requirements and conditions, you obtain the registration in the RFC of the organism and receive the documents that prove the registration of the request.
Maximum time limit for the SAT to resolve the procedure or service
Maximum time limit for the SAT to request additional information
Maximum time limit to comply with the requested information
Immediate procedure.
Immediate.
10 days.
What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
·
Request for Registration in the RFC.
·
Unique receipt of registration in the RFC.
Indefinite.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
·
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days:
·
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728
·
Via Chat: http://chat.sat.gob.mx
·
Personal attention at SAT Offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos- de-servicios-tributarios
The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
·
SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
·
Email: denuncias@sat.gob.mx
·
On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
·
Red phones located at SAT offices.
·
MarcaSAT 55 627 22 728 option 8.
Additional Information
·
The denomination of the organism to be registered will begin with the name of the public entity to which it belongs, followed by the one that identifies it and that is found established in the document containing the organic structure of the public entity to which it belongs.
·
The date of commencement of operations will be the date of the authorization granted by said public entity.
Legal Basis
Articles: 27 of the CFF; 22, 23, 25 of the RCFF; 297 of the CFPC; Rule 2.4.11. of the RMF.
..............................................................................................................................................
55/CFF Request for authorization for payment in flexible installments during the exercise of verification powers.
Procedure
Service
Description of the procedure or service
Amount
Request the payment of your debts through the flexible installment payment modality when you wish to correct your tax situation at any stage within the exercise of verification powers and until before the resolution that determines the tax credit is issued.
Free
Payment of rights
Cost:
Who can request the procedure or service?
When is it submitted?
·
Individuals.
·
Legal entities.
When the tax authority has communicated the amount of the debt to correct.
Where can I submit it?
·
On the SAT Portal:
https://www.sat.gob.mx/tramites/operacion/89277/paga-tus-adeudos-fiscales-a-plazos-o- en-un-solo-pago
·
At SAT Collection Offices located at the addresses indicated in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de- servicios-tributarios
The following days and hours: Monday to Friday from 8:30 to 15:00 hrs., at the Front Office of Collection.
·
At the office of the federative entity that is exercising the verification powers on you.
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the procedure or service?
On the SAT Portal:
Enter the SAT Portal, in the link in the section "Where can I submit it?"
Register in My portal your RFC and Password and choose Start session .
Enter the sections: Internet Services / Service or requests / Request and a form will appear.
Fill out the form as follows:
In the section Description of the Service , in Procedure select the option PAYMENT IN INSTALLMENTS 66 AND 66-A CFF; in Directed to: ADR; * Subject: Request for authorization for payment in flexible installments during the exercise of verification powers; in Description: Briefly indicate the reason, period(s) and concept(s) for which you submit your request. Attach File: choose " Choose file " and select the documents digitized in PDF format that contain the information you will upload indicated in the section "What requirements must I meet?" and choose Load , choose Send , the receipt acknowledgment is generated that contains the procedure number and your receipt with which you can track your request, print it or save it.
Review your request case within a period of 7 days to verify if additional information was requested, if so, you will have 10 days to deliver it, if you exceed that period it is necessary to enter your request again.
In person:
Go to the offices of the corresponding ADR to your address or to the offices of the authority of the federative entity with the documentation that is mentioned in the section "What requirements must I meet?"
Deliver the requested documentation to the staff who will attend your procedure.
Receive the stamped free writing as a receipt acknowledgment.
In case you do not comply:
When you do not meet any of the requirements indicated in the following section, within the period of 7 days following the reception of your request you will be required to provide additional information, which you must deliver within the period of 10 days following that in which said requirement is notified to you. If you do not do so within said period or if you provide it incompletely, your request for authorization for payment in installments will be rejected and it will be necessary that you present a new request.
What requirements must I meet?
Free writing signed in which you indicate:
·
Name, denomination, or corporate name of the company if you are a legal entity.
·
Tax domicile manifested in the RFC.
·
Key in the RFC.
·
Address for hearing and receiving notifications.
·
Indicate the authority to which you are addressing.
·
The purpose of the promotion.
·
Email address.
·
Accreditation of the representation of individuals or legal entities.
Additionally, you must manifest the following:
·
Email address.
·
The manifestation that it is a debt due to self-correction, indicate the number of the operation and date of presentation of the declaration.
·
The amount of the debt to pay, informed by the authority exercising verification powers, as well as the accessories curred, identifying the part corresponding to surcharges, fines and other accessories.
·
The flexible installment payment modality: In partial payments including the payment plan with concrete dates and amounts or in a differed manner, according to your choice.
·
The justification of the reason why you request this payment modality.
·
Under oath that 40% of the amount of the debt to correct represents more than the fiscal profit of the last tax year in which you had profit.
·
The authority that is exercising the verification powers.
Copy of the last ISR declaration, in which you manifested fiscal profit and in case of submitting request through the SAT portal, file in PDF format.
Official identification, any of those indicated in Section I. Definitions ; point 1.2. Official identifications, proof of address and powers , subsection A) Official identification , of this Annex.
In case of legal representation:
Notarial power with which you accredit the personality of the legal representatives (simple copy and certified copy for comparison), or power of attorney signed before two witnesses and ratified signatures before tax authorities, Notary or Public Notary (original and simple copy).
- For greater reference, consult in Section I. Definitions ; point 1.2. Official identifications, proof of address and powers , subsection C) Powers , of this Annex.
Official identification, any of those indicated in Section I. Definitions ; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification , of this Annex.
Under what conditions must I comply?
Have a Password, in case the procedure is carried out through the SAT Portal.
TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I track the procedure or service?
Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
On the SAT Portal:
·
Enter the SAT Portal, in the following link: https://www.sat.gob.mx/ aplicacion/operacion/91727/consulta-de-servicio-o-solicitud-del- contribuyente ; select the option Internet Services / Service or requests / Consult , enter your Folio Number provided and choose Search .
·
In case of not having a response, go to the offices of the ADR, to receive additional information about the status of the procedure.
In person:
·
At the Collection office or of the Federative Entity where you submitted your request, with the presentation acknowledgment.
No.
Resolution of the procedure or service
·
Once your request and the payment plan are received, the authority will proceed to evaluate and will issue a resolution of acceptance or denial of the payment proposal, as appropriate, which will be notified to you through tax mailbox, personally or at SAT offices. In the case that your authorization for the payment plan has been denied, the tax authority will proceed to conclude the exercise of powers of verification and will issue the determinative resolution of the tax credit that corresponds.
Maximum time limit for the SAT to resolve the procedure or service
Maximum time limit for the SAT to request additional information
Maximum time limit to comply with the requested information
15 days counted from the day following that on which the request was received or from the fulfillment of the requirement of information.
7 days.
10 days.
What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
·
Receipt acknowledgment.
·
Resolution of authorization or denial.
Varies according to the number of authorized partial payments.
ATTENTION CHANNELS
·
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728
Via Chat: http://chat.sat.gob.mx
·
Personal attention at SAT Offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de- servicios-tributarios
The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
·
SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
·
Email: denuncias@sat.gob.mx
·
On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o- denuncia
·
Red phones located at SAT offices.
·
MarcaSAT 55 627 22 728 option 8.
Additional Information
·
The FCFs to pay from the first to the last partial payment of the chosen period or authorized term or the corresponding to the deferred amount, will be delivered to you as follows:
At the SAT Collection office or at the office of the Federative Entity where you submitted your request.
Personal delivery at your tax domicile, together with the authorization resolution.
Through My portal, only for cases of replacement.
·
The payments authorized for you must be paid in the amounts and on the dates indicated that were authorized to you, if not, you will lose the benefit.
Legal Basis
Articles: 66, third paragraph, 134 of the CFF; 66, 67 of the RCFF; Rules 2.9.10. and 2.11.4. of the RMF.
..............................................................................................................................................
64/CFF
(Repealed)
..............................................................................................................................................
103/CFF Request for authorization to pay debts in partial payments or deferred.
Procedure
Service
Description of the procedure or service
Amount
Request authorization to pay contributions and/or benefits in a differed manner, up to 12 months or in partial payments up to 36 months.
Free
Payment of rights
Cost:
Who can request the procedure or service?
When is it submitted?
Individuals and legal entities.
·
Regarding self-determined debts or in fiscal self-correction, within the 10 days following that on which you present the declaration.
·
Regarding debts already controlled by the tax authority, when you require it.
Where can I submit it?
·
On the SAT Portal:
https://www.sat.gob.mx/tramites/operacion/89277/paga-tus-adeudos-fiscales-a-plazos-o-en- un-solo-pago
·
At SAT Collection Offices located at the addresses indicated in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios
The following days and hours: Monday to Friday from 8:00 to 14:30 hrs., at the Front Office of Collection.
At the offices of the corresponding federative entity.
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the procedure or service?
On the SAT Portal:
Enter the SAT portal, in the link in the section "Where can I submit it?"
Register in My portal , your RFC , Password and choose Start Session .
Enter the sections Internet Services / Service or requests / Request and a form will appear.
Fill out the form as follows:
In the section Description of the Service in Procedure select the option PAYMENT IN INSTALLMENTS 66 AND 66-A CFF ; in Directed to: ADR; in * Subject: " Se requests payment in partial payments " or " Requests deferred payment " . Description: briefly indicate the number of partial payments requested or if it is a debited payment the date on which you request to cover the debt; Attach File: choose " Choose file " and select the documents digitized in PDF format that contain the information you will upload indicated in the section "What requirements must I meet?" and choose Load ; choose Send , the receipt acknowledgment is generated that contains the procedure number and your receipt with which you can track your request, print it or save it.
Review your request periodically, since within a period of 15 days you may be asked for missing information or informed of the issuance of the resolution to your request.
In person:
Go to the SAT Collection office that corresponds to your address or to the federative entity with the documentation that is mentioned in the section "What requirements must I meet?"
Deliver the requested documentation to the staff who will attend your procedure.
Receive the stamped free writing as a receipt acknowledgment.
If you do not meet any of the points indicated in the section "What requirements must I meet?", within the period of 15 days following the reception of your request, the authority will issue the requirement for missing information, which you must deliver within the period of 5 days following that on which the notification of said requirement takes effect. If you do not do so within said period or provide it incompletely, your request for authorization for payment in installments will not be authorized, and it will be necessary that you present a new request.
What requirements must I meet?
Free writing signed and in two copies, in which you indicate:
a)
Name, denomination or corporate name of the company if you are a legal entity.
b)
Tax domicile manifested in the RFC.
c)
Key in the RFC.
d)
Indicate the authority to which you are addressing.
e)
The purpose of the promotion.
f)
Email address.
g)
Accreditation of the representation of individuals or legal entities.
Additionally, you must manifest and/or attach the following:
h)
If it is a debt already controlled by the tax authority, indicate the number of the determinative resolution, if it is self-determined or in fiscal self-correction, you must indicate the number of the operation of the respective declaration, its date of presentation and, if applicable, the authority that is exercising verification powers.
i)
All facts and circumstances related to the reason for the promotion, you must accompany them with the documents and information that support such facts or circumstances.
j)
If applicable, the amount of the debt to be paid in installments, either in partial payments or deferred, specifying the contribution and/or benefit, the accrued accessories, and the period to which they correspond.
Regarding self-assessed debts or self-corrections, when the declaration shows amounts paid previously or applications such as subsidies, credits, compensations, you must break down the amount owed into tax, updated portion, surcharges, and, if applicable, correction fine.
k) Attach the receipt of the initial payment made, which must not be less than 20% of the updated debt as of the date of the request.
l) Regarding self-assessed debts or self-corrections, the receipt of the initial payment will correspond to that made through the FCF (capture line) generated by the declarations and payments system at the time of submitting the declaration.
m) Regarding debts already controlled by the tax authority, the receipt of the initial payment will correspond to the FCF (capture line) provided by the authority; for this purpose, prior to entering the written request for installment payment, you must request said FCF (capture line) to make the payment, to the collection office corresponding to your address or through "Mi Portal", in accordance with what is stated in rule 2.11.2., fractions I and III.
n) The installment payment modality you have chosen, in partial payments or deferred:
· In partial payment, you must indicate the term in which you will cover the tax debt, without exceeding 36 months.
· For deferred payment, you must indicate the date on which you will cover the tax debt, without exceeding 12 months, from the date of the request.
Official identification, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex.
If you are a legal representative:
Notarial power of attorney to prove the personality of the legal representative (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified signatures before tax authorities, notary, or public official (original and simple copy for comparison).
Notarial document with which the legal representative has been designated for tax purposes, in the case of residents abroad or foreigners residing in Mexico (certified copy and simple copy for comparison).
- For further reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of this Annex.
What conditions must I meet?
Have a Password, in case the procedure is presented through Mi Portal.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I follow up on the procedure or service?
Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
On the SAT Portal:
· Go to the SAT Portal, at the following link: https://www.sat.gob.mx/aplicacion/operacion/91727/consulta-de-servicio-o-solicitud-del-contribuyente; select the option Internet Services / Service or requests / Consult, enter your Folio Number provided and choose Search.
No.
- In case of not having a response, go to the ADR Offices, to receive additional information about the status of the procedure.
In person:
· At the Collection Office where you submitted your request, with the presentation receipt.
· In the corresponding federal entity.
Resolution of the procedure or service
· Once your request has been entered, the authority will review that you meet the established requirements.
· The authority will validate the initial payment receipt included in your request, verifying that the amount corresponds to at least 20% of the updated debt as of the date of the request.
· Within 15 days following the entry of your request, the authority may do the following:
-
It will send you by tax mailbox or in person the request for missing information or documentation in your request.
-
If applicable, as part of the request mentioned in the previous point, you may be included the FCF for the payment of the difference to complete at least 20% of the updated debt.
-
You must comply with the request for missing information or documentation in your request or payment of the difference to complete at least 20% of the updated debt as of the date of payment of said difference, within 5 days following the date on which the notification or delivery takes effect.
· Take into account that, in accordance with what is stated in article 65 of the RCFF, while your request is resolved, you must make subsequent monthly payments, according to the number of partial payments requested, no later than the same calendar day that the initial payment was made or completed.
· In cases of authorization, the resolution will include the FCFs of the authorized partial payments, for the purpose that you make punctual payment of each partial payment monthly and successively.
· In case you do not meet any of the requirements or they have been met out of time, the request will be unauthorized.
· The resolution of authorization or non-authorization will be sent to your tax mailbox, within the timeframes established in the section "Maximum time for the SAT to resolve the procedure or service".
· The tax authority may notify you via tax mailbox and when the notification cannot be carried out through said medium, the authority will carry it out through any of the means indicated in article 134 of the CFF.
· If your request was authorized, you can liquidate in advance the debt you are paying in installments, requesting the tax authority the FCF (capture line), either, on the SAT Portal in the route described in the section "What do I have to do to carry out the procedure or service?", or in person, in the offices described in the section "Where can I present it?", through a free-form written request, with the requirements specified in numbers 1 subsections a) to g), 3 and 4, of the section "What requirements must I meet?", manifesting and/or attaching additionally the following:
-
Number of office in which the installment payment was authorized.
-
Indicate the medium through which the FCF with capture line will be sent to you, for the corresponding payment.
-
Legible copy of the receipt of payment of the last partial payment covered.
Maximum time for the SAT to resolve the procedure or service
Maximum time for the SAT to request additional information
Maximum time to comply with the requested information
· 15 days after the date of entry of your request, in case no missing information or initial payment difference has been requested, or
· 15 days after compliance or expiration of the deadline for the request for missing information and/or initial payment difference.
15 days after the date on which your request was entered.
5 days after the date on which the notification of the request for missing information and/or initial payment difference takes effect.
What document do I obtain at the end of the procedure or service?
What is the validity of the procedure or service?
· Receipt of receipt.
· Resolution of authorization or non-authorization.
Varies according to the number of authorized partial payments.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
· MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
· Virtual Office. You can access this attention channel by scheduling your appointment at the following link: http://citas.sat.gob.mx/
· Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios
The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
· SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
· Email: denuncias@sat.gob.mx
· On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
· Red phones located in SAT offices.
· MarcaSAT 55 627 22 728 option 8.
Additional information
· Pay your tax credits in monthly installments, with a preferential surcharge rate according to the number of partial payments requested: rate of 1.26%: from 1 to 12 monthly installments; of 1.53%: from 13 to 24 monthly installments; of 1.82%: from 25 up to 36 monthly installments and up to 12 months in deferred payment with this last rate.
· The following cannot be paid in partial payments:
-
The contributions withheld, transferred, or collected.
-
Those that must be paid in the current calendar year.
-
Those that must be paid in the six months prior to the submission of the request.
-
Contributions and benefits caused by the import and export of goods or services.
· Regardless of the number of partial payments indicated by the FCF, the payments you make during the validity of the authorization will be applied to the oldest pending partial payment to be covered, including, if applicable, the update and surcharges for late payment.
· It will be considered that you did not meet in time and amount a partial payment, when you do not pay it no later than its due date, when the amount paid no later than its due date is less than authorized or when you pay it with update and surcharges for delay in a late manner.
· The additional information to calculate the amount of the partial payments, you can consult in the Mini site of Tax Debts, enter in the link: http://omawww.sat.gob.mx/Adeudos_Fiscales/Paginas/sim01/sim01.htm in which the simulators of:
-
Partial payment.
-
Deferred payment.
Legal basis
Articles: 18, 19, 66, first paragraph, 66-A, 134 of the CFF; 65 of the RCFF; Rules 2.2.7., 2.11.1., 2.11.2., 2.11.6. of the RMF.
..............................................................................................................................................
105/CFF Request for generation of the e.firma Certificate for individuals.
Procedure
Service
Description of the procedure or service
Amount
It allows you to obtain your digital e.firma certificate for the first time.
Free
Payment of rights
Cost:
Who can request the procedure or service?
When is it presented?
· Individuals.
· In case, the legal representative of the individual.
· When you need to obtain your e.firma for the first time or it is necessary to update the e.firma file, derived from any previous modification in the RFC to the data you have provided for your personal identification.
Where can I present it?
In any SAT office that provides the e.firma individuals service, with prior appointment registered on the SAT Portal: https://citas.sat.gob.mx/
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the procedure or service?
Schedule your appointment, for the e.firma individuals service.
What requirements must I meet?
At the SAT office:
Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Removable USB memory unit preferably new.
You can generate the requirement file (.req) and file (.key), through the Certifica program, available on the SAT portal, consult the file generation guide. https://www.sat.gob.mx/tramites/16703/obten-tu-certificado-de-e.firma
If you are a foreigner, valid migratory document issued by the INM (original).
Valid official identification, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex (original).
Proof of address, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection B) Proof of address, of this Annex (original), the valid voter credential issued by the National Electoral Institute will be accepted as proof of address, provided that the address is visible and located within the national territory.
In case the registered tax address does not match the proof of address you present at the time of carrying out the procedure, your address will be updated according to the proof you exhibit.
Individual taxpayers may only designate a legal representative to carry out the procedure for generating the e.firma Certificate in the following cases presenting additionally the following requirements for each case:
Minors:
The individual who exercises parental authority or guardianship of a minor must present:
· Birth certificate of the minor, issued by the Civil Registry or obtained on the Portal www.gob.mx/actas (Unique Format), Personal Identity Card, issued by the Ministry of the Interior through the National Population Registry or judicial resolution or, in its case, original of the document issued by a public official in which parental authority or guardianship is stated (original or certified copy).
Individuals with legal incapacity judicially declared:
· Definitive judicial resolution, in which the incapacity of the taxpayer is declared, and includes the designation of the tutor (original).
Taxpayers in opening of succession.
· Document in which the appointment and acceptance of the position of executor is stated granted by judicial resolution or in notarial document, in accordance with the legislation on the matter (original).
Taxpayers declared absent.
· Judicial resolution in which the designation as legal representative is stated and the special declaration of absence of the taxpayer is manifested (original).
· Affidavit under oath, in which it is indicated that the situation of absence of the taxpayer has not been modified to date.
Taxpayers deprived of their liberty.
· Agreement, order or resolution that proves the deprivation of liberty of the taxpayer and/or the arraigo order signed by a Judge (original).
· Any of the powers indicated in numbers 2 and 3 of Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of this Annex (certified copy).
Taxpayers clinically diagnosed in terminal stage.
· Medical report issued by a public or private medical institution with terminal stage illness, in which such circumstance is expressly stated, name and professional card of the doctor, as well as the designation of the legal representative (original).
· Any of the powers indicated in numbers 2 and 3 of Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of this Annex (certified copy).
What conditions must I meet?
· Have an email address that you have access to.
· Have CURP or in its case, temporary CURP with valid photograph.
In the case of foreigners who are in national territory, the CURP indicated in the residence cards issued by the competent authority may be considered for registration.
· Sign the e.firma certificate request format, (Official Form FE).
· The legal representative must be previously registered in the RFC and have an e.firma Certificate and present some valid official identification and in original, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of this Annex.
· Answer the questions asked by the authority, related to the tax situation of the taxpayer who intends to obtain the e.firma Certificate.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I follow up on the procedure or service?
Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
· Immediate procedure.
In case it is necessary to clarify the tax situation of the taxpayer or legal representative, once the clarification is presented, the taxpayer must go to the SAT office or Tax Service Module where they started their procedure.
No.
Resolution of the procedure or service
If you meet all the requirements:
· Digital e.firma certificate, digital file with (.cer) extension.
· Receipt of generation of the e.firma Certificate.
If any inconsistency is presented in the tax situation of the taxpayer or legal representative, the "Acknowledgment of request for additional information, related to your tax situation" will be issued, in accordance with what is stated by procedure sheet 197/CFF "Clarification in requests for procedures of Password or e.firma Certificate" of this Annex.
Maximum time for the SAT to resolve the procedure or service
Maximum time for the SAT to request additional information
Maximum time to comply with the requested information
Immediate procedure.
Not applicable.
Not applicable.
What document do I obtain at the end of the procedure or service?
What is the validity of the procedure or service?
When the procedure applies:
· Digital e.firma certificate, digital file with (.cer) extension.
· Receipt of generation of the e.firma Certificate.
If any inconsistency is presented in the tax situation of the taxpayer or legal representative, the "Acknowledgment of request for additional information, related to your tax situation" will be issued, in accordance with what is stated by procedure sheet 197/CFF "Clarification in requests for procedures of Password or e.firma Certificate" of this Annex.
The digital e.firma certificate has a validity of four years from the date of its issuance.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
· MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days:
Telephone attention from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
· Personal attention at SAT Offices located in various cities in the country, as established in the following link:
· SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
· Email: denuncias@sat.gob.mx
· On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios
The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
· Red phones located in SAT offices.
· MarcaSAT 55 627 22 728 option 8.
Additional information
In order to ensure the link that must exist between a digital certificate and its holder, during the appointment your identity data will be taken, consisting of: fingerprints, front photograph, iris photograph, signature and digitization of original documents.
The legal representation referred to in this procedure sheet will be carried out in terms of article 19 of the CFF and must be accompanied by the document that proves the situation in which the individual taxpayer is located.
When you receive the "Acknowledgment of request for additional information, related to your tax situation", you must present a clarification with the information that disproves the irregularity identified in your tax situation, of your legal representative or in its case, partners, shareholders or members, in accordance with procedure sheet 197/CFF "Clarification in requests for procedures of Password or e.firma Certificate" of this Annex, which will be attended by the authority within a period of 10 days.
The tax authority will carry out before the National Population Registry, the validation of the CURP indicated by the taxpayer at the time of presenting the procedure, which must be valid and correspond to the data of the applicant.
Legal basis
Articles 17-D and 19 of the CFF; Rule 2.2.14. of the RMF.
106/CFF Request for renewal of the e.firma Certificate for individuals.
Procedure
Service
Description of the procedure or service
Amount
It allows you to obtain a new e.firma Certificate, if the Certificate you have is expired or close to losing its validity.
Free
Payment of rights
Cost:
Who can request the procedure or service?
When is it presented?
· Individuals.
· In case, the legal representative of the individual.
· When you need to generate a new e.firma Certificate because it is expired or close to losing its validity.
Where can I present it?
· On the SAT Portal:
If you are an individual and your e.firma certificate is valid and close to expiring:
https://www.sat.gob.mx/tramites/63992/renueva-el-certificado-de-tu-e.firma-(antes-firma-electronica)
Through SAT ID:
When the e.firma certificate lost its validity up to one year before the presentation of the Request:
· At the SAT office:
In any SAT office that provides the renewal and revocation service for individuals, with prior appointment registered on the SAT Portal: https://citas.sat.gob.mx/
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the procedure or service?
Through the SAT Portal:
Regarding individual taxpayers who have a valid e.firma.
Generate your renewal file (.ren) in the Certifica program available at:
https://portalsat.plataforma.sat.gob.mx/certifica/
· Download the Certifica application choosing 32 bits or 64 bits, according to the operating system of your computer.
· In case, go to the download directory configured on your computer.
· Execute the Certifica file and select the option Electronic Signature Renewal Request.
· Choose to select File and select the location of your valid e.firma certificate.
· Confirm that your data appears and click Next.
· Provide the password for your new e.firma and confirm it, then select Next.
· Press the continue button.
· Move the mouse or computer mouse until the green color bar is completed and click Next.
·
Sign the application with your e.firma files, click Select File to search for your private key from the e.firma certificate (.key file).
·
Enter the Password of your e.firma that is still valid.
·
Click Sign and save.
·
Select the path where you want to save the files for your new e.firma.
Log in to CERTISAT WEB with your valid e.firma: https://loginc.mat.sat.gob.mx/nidp/idff/sso? id=XACCertiSAT&sid=1&option=credential&sid=1&target=https%3A%2F%2Faplicacionesc.mat.sat.gob.mx%2Fcertisat%2F
Click on Certificate Renewal.
Press the browse button to send the renewal request file (.ren) that you generated previously.
Click on Renew.
Subsequently press the Follow-up button.
Print or save the Acknowledgment of receipt for the digital certificate renewal application by clicking on the Receipt section.
Press Back and go to the Certificate Recovery option, enter your RFC and click Search.
Click on the serial number of the active e.firma certificate.
Save your e.firma certificate preferably in the same location where you saved your Renewal Request files and your private key.
For natural persons taxpayers whose e.firma certificate lost its validity up to one year prior to the submission of the Application.
Log in to SAT ID, select the e.firma Renewal procedure, and perform the steps indicated to complete the process.
If you have any disability that prevents you from following the steps requested by SAT ID, request help from a third party who must speak during the video explaining why they are helping you; it is important that both faces appear in the same frame.
If the answer is positive:
The authorization and instructions to renew your e.firma certificate through CertiSat web will be sent to your email.
Download the Certifica application available at: https://portalsat.plataforma.sat.gob.mx/certifica/ and log in to the Generation section to create your files.
Log in to CertiSAT WEB available at the link: https://aplicacionesc.mat.sat.gob.mx/certisat/ with your expiring e.firma (this should have lost its validity up to one year prior to the submission of the Application).
Select the Certificate Renewal with SAT ID option, upload the file with .req extension previously generated from the Certifica application, and click Renew.
Press Acknowledgment of receipt for the Digital Certificate Renewal application with SATID authorization; to download your new certificate, click on Certificate Recovery.
In the main menu, enter your RFC and click on the serial number of the active certificate (corresponds to the date you performed your renewal procedure).
Save the e.firma certificate with your private key.
If the answer is negative:
Restart the procedure by correcting the detected inconsistencies.
At SAT offices:
Appear at your preferred office with a previously registered appointment for the e.firma Renewal and Revocation for Natural Persons service.
What requirements must I meet?
Through the SAT Portal:
Have the Private Key files (.key file), valid e.firma certificate (.cer file), and the Private Key Password.
At SAT offices:
Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Removable memory unit (USB), preferably new.
You can generate the .req requirement file and .key file through the Certifica program, available on the SAT portal; consult the file generation guide. https://www.sat.gob.mx/tramites/63992/renueva-el-certificado-de-tu-e.firma-(antes-firma-electronica)
When the e.firma certificate has lost its validity up to one year prior to the submission of the Application, you can verify your identity and address solely with the validation of your fingerprint.
In the case where the period indicated in the previous paragraph has elapsed, additionally:
Valid official identification, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex (original).
Proof of address, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection B) Proof of address, of this Annex (original), National Electoral Institute, provided that the address is visible and located within national territory.
In case the registered tax address does not match the proof of address presented at the time of performing the procedure, your address will be updated according to the proof you exhibit.
What conditions must I meet?
·
Email address to which you have access.
·
In the case where the natural person has legal representation due to being in any of the situations indicated in procedure card 105/CFF "Application for generation of e.firma Certificate for natural persons" of this Annex, the legal representative must present the original of their official identification as well as the documentation accrediting their personality, have an active e.firma Certificate, and ratify under oath that they continue with the appointment through the manifesto that will be provided to them at the time of performing the procedure.
·
Answer the questions asked by the authority, related to the tax situation of the taxpayer seeking to obtain the e.firma Certificate.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I follow up on the procedure or service?
Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
Through the SAT Portal and at offices:
No.
Immediate procedure.
Through SAT ID:
In the section consult the status of my procedure.
In case the "Acknowledgment of request for additional information, related to your tax situation" is received, you must present your clarification at the SAT office where you started your procedure.
Resolution of the procedure or service
If you meet all requirements:
·
Digital e.firma Certificate, digital file with (.cer) extension.
·
Acknowledgment of e.firma Certificate generation, when the procedure is performed at SAT Offices.
·
Acknowledgment of e.firma Certificate renewal, when performed via the SAT Portal.
·
If any inconsistency is found in the tax situation of the taxpayer or legal representative, the "Acknowledgment of request for additional information, related to your tax situation" will be issued, in accordance with what is indicated by procedure card 197/CFF "Clarification in applications for Password or e.firma Certificate procedures" of this Annex.
Maximum time limit for the SAT to resolve the procedure or service
Maximum time limit for the SAT to request additional information
Maximum time limit to comply with the requested information
Immediate procedure, when performed at SAT offices and through the SAT Portal.
Not applicable.
Not applicable.
What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
When the procedure applies:
·
Digital e.firma Certificate, digital file with (.cer) extension.
·
Proof of e.firma Certificate renewal, as applicable.
If any inconsistency is found in the tax situation of the taxpayer or legal representative, the "Acknowledgment of request for additional information, related to your tax situation" will be issued, in accordance with what is indicated by procedure card 197/CFF "Clarification in applications for Password or e.firma Certificate procedures" of this Annex.
The digital e.firma Certificate has a validity of four years from the date of its issuance.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
·
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
·
Personal attention at SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos- de-servicios-tributarios
The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
·
SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
·
Email: denuncias@sat.gob.mx
·
On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
·
Red phones located at SAT offices.
·
MarcaSAT 55 627 22 728 option 8.
Additional Information
Once the e.firma Certificate is renewed, the previous digital certificate and its corresponding private key will lose validity for signing electronic documents or accessing applications available with the e.firma Certificate; therefore, the new files must be used.
When it is necessary to perform a biometric or documentary update to the electronic file, the update will be carried out.
When you receive the "Acknowledgment of request for additional information, related to your tax situation", you must present a clarification with the information that disproves the irregularity identified in your tax situation, that of your legal representative, or in their case, partners, shareholders, or members, in accordance with procedure card 197/CFF "Clarification in applications for Password or e.firma Certificate procedures" of this Annex.
Legal Basis
Articles 17-D and 19 of the CFF; Rule 2.2.14. of the RMF.
..............................................................................................................................................
146/CFF Application to void installment, partial, or deferred payments.
Procedure
Service
Description of the procedure or service
Amount
Requests that the authorization for payment in installments or deferred manner be voided because on a later date you submitted a supplementary declaration that modified the amounts that gave rise to the installment payment.
Free
Payment of fees
Cost:
Who can request the procedure or service?
When is it submitted?
·
Natural persons.
·
Legal entities.
When you submitted a supplementary declaration that modifies your partialized debt.
Where can I submit it?
·
At SAT Collection Offices located at the addresses indicated in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios- tributarios
The following days and hours: Monday to Friday from 8:30 to 15:00 hrs. at the Collection Registry Office.
·
At the offices in the corresponding federal entity.
·
On the SAT Portal:
https://www.sat.gob.mx/tramites/operacion/89277/paga-tus-adeudos-fiscales-a-plazos-o-en- un-solo-pago
INFORMATION TO PERFORM THE PROCEDURE OR SERVICE
What do I have to do to perform the procedure or service?
On the SAT Portal:
Log in to the SAT portal, in the link in the section Where can I submit it?
Register in My portal, your RFC, Password, and choose Log In.
Go to the sections Internet Services / Service or requests / Application and a form will appear.
Complete the form as follows:
In the Service Description in Procedure section, select the option INSTALLMENT PAYMENT 66 AND 66-A CFF ; in Directed to: ADR; in * Subject: Request to void installment payment. Description: Indicate the information of the supplementary declaration you submitted and that supports your request to void the previously authorized installment payment; Attach File: choose "Choose file" and select the digitized documents in PDF format containing the information you will upload indicated in the section What requirements must I meet? and choose Upload ; select Send, the receipt acknowledgment is generated containing the procedure folio number and your receipt acknowledgment with which you can follow up on your application, print it or save it.
Review your application periodically, as within 15 days you may be asked for missing information or informed of the resolution of your application.
In Person:
Go to the corresponding ADR to your address or to the federal entity with the documentation mentioned in the section What requirements must I meet?
Deliver the requested documentation to the staff who will attend your procedure.
Receive the stamped free-form document as a receipt acknowledgment.
What requirements must I meet?
Free-form document signed and in two copies, in which you indicate:
·
Name, denomination, or corporate name of the company if you are a legal entity.
·
Tax address manifested in the RFC.
·
Key in the RFC.
·
Address for hearing and receiving notifications.
·
Indicate the authority to which you are addressing.
·
The purpose of the promotion.
·
Email address.
·
Accreditation of representation of natural or legal persons.
Additionally, you must manifest the following.
·
That you request to void the authorized installment or deferred payment, indicating the number of the official letter and its date, through which you were notified of the authorization resolution.
·
Under oath that the debt was not determined through a fiscal correction declaration or by reason of a report, and that you have not filed defense mechanisms regarding the debt.
·
Indicate the operation number and date of submission of the supplementary declaration and, if applicable, attach proof of payments made.
Attach documentation that accredits the manner in which the contributions manifested in the supplementary declaration were determined.
Official identification, any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex.
In case of being a legal representative:
Notarial power of attorney to accredit the personality of the legal representative (certified copy and simple copy for verification) or power of attorney signed before two witnesses and ratified signatures before tax authorities, notary, or public notary (original and simple copy for verification).
Notarial document with which the legal representative was designated for tax purposes, in case of residents abroad or foreigners residing in Mexico (certified copy and simple copy for verification).
*For greater reference, consult in Section I. Definitions; point 1.2. Official identifications, proof of address and powers of attorney, subsection C) Powers of Attorney, of this Annex.
What conditions must I meet?
·
Having submitted a supplementary declaration.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I follow up on the procedure or service?
Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
On the SAT Portal:
·
Log in to the SAT Portal, in the following link: https:// www.sat.gob.mx/aplicacion/operacion/91727/consulta-de-servicio-o- solicitud-del-contribuyente ; select the option Internet Services / Service or requests / Consult, enter your Folio Number provided and choose Search .
- In case of not having a response, go to the ADR Offices to receive additional information about the status of the procedure.
In Person:
·
At the Collection Office where you submitted your application, or in the corresponding federal entity, with the receipt acknowledgment.
No.
Resolution of the procedure or service
·
Once your application is entered, the authority will review that you meet the established requirements.
·
Within the 15 days following the entry of your application, the authority may do the following:
-
Notify you via tax mailbox or personally of the request for missing information or documentation in your application.
-
In case no requirement has been omitted in your application, you will be notified, via tax mailbox or personally, of the resolution voiding the installment payment authorization.
-
You must comply with the request for missing information or documentation in your application, within 5 days following the date of notification or delivery.
·
From the analysis of your application, the authority may void the installment payment authorization.
·
In case you do not meet any of the requirements, your application will be considered withdrawn.
Maximum time limit for the SAT to resolve the procedure or service
Maximum time limit for the SAT to request additional information
Maximum time limit to comply with the requested information
15 days following the submission of the application or compliance with the information request.
10 days following the submission of the application.
5 days following the one in which the notification of the additional information request takes effect.
What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
·
Receipt acknowledgment.
·
Resolution with the response to your application.
Indefinite.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
·
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728
Via Chat: http://chat.sat.gob.mx
·
Personal attention at SAT offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos- de-servicios-tributarios
The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
·
SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
·
Email: denuncias@sat.gob.mx
·
On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
·
Red phones located at SAT offices.
·
MarcaSAT 55 627 22 728 option 8.
Additional Information
Not applicable.
Legal Basis
Articles: 18, 19, 66, 66-A of the CFF; Rules 1.6., 2.2.7. and 2.11.3. of the RMF.
..............................................................................................................................................
149/CFF Application for reduction of fines in accordance with article 74 of the CFF.
Procedure
Service
Description of the procedure or service
Amount
·
Requests the reduction of fines for pending infractions to tax and customs provisions.
·
Requests the reduction of fines when you are subject to verification powers by a tax authority and opt to self-correct.
Free
Payment of fees
Cost:
Who can request the procedure or service?
When is it submitted?
·
Natural persons.
·
Legal entities.
From the day following that on which the resolution containing the tax fines is notified or from the moment the verification powers of the tax authorities begin and until before the deadline provided in article 50, first paragraph and 53-B, last paragraph of the CFF expires.
Where can I submit it?
·
On the SAT Portal:
https://www.sat.gob.mx/tramites/operacion/17503/solicita-la-reduccion-de-tus-multas
·
At SAT Collection Offices located at the addresses indicated in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios- tributarios
The following days and hours: Monday to Friday from 8:00 to 14: 30 hrs. at the Collection Registry Office.
INFORMATION TO PERFORM THE PROCEDURE OR SERVICE
What do I have to do to perform the procedure or service?
On the SAT Portal:
Log in to the link in the section Where can I submit it?
Register in My Portal, your RFC and Password and choose Log In.
Select the options: Internet Services / Service or requests / Application and complete the form as follows:
In the Service Description section, in the Procedure tab, select the option FINE REDUCTION 74 CFF ; in Directed to: SAT; in
- Subject: Fine Reduction 74 CFF; in Description: "Application for reduction of fines in accordance with article 74", and briefly indicate the reason, the period(s) and amount(s) of the fines for which you request the reduction; in Attach File: Choose "Choose file" and select the digitized documents compressed in ZIP format containing the information you will upload indicated in the section What requirements must I meet? and choose Upload , select Send, the receipt acknowledgment is generated containing the application folio number and your receipt acknowledgment with which you can follow up on your notice, print it or save it.
Review your application within 10 days to verify if additional information was requested; if so, you will have 10 days to deliver it; if you exceed that deadline, it is necessary to resubmit your application.
In Person:
Go to the corresponding ADR to your address with the documentation mentioned in the section What requirements must I meet?
Deliver the requested documentation to the staff who will attend your procedure.
Receive the stamped free-form document as a receipt acknowledgment.
If you do not meet any of the points indicated in the section What requirements must I meet? within the 10-day deadline following the receipt of your application, you may be requested for additional information, which you must deliver within the 10-day deadline following the one in which said Request is notified. If you do not do so within said deadline or provide it incompletely, your Application for Reduction of fines in accordance with article 74 of the CFF will be rejected, and it will be necessary to present a new application.
What requirements must I meet?
Free-form document signed and in two copies, in which it must be indicated:
·
Name, denomination, or corporate name of the company if you are a legal entity.
·
Tax address manifested in the RFC.
·
Key in the RFC.
·
Address for hearing and receiving notifications.
·
Indicate the authority to which you are addressing.
·
The facts and circumstances related to the purpose of the promotion, accompanied by the documents and information supporting them.
·
Email address.
·
Accreditation of representation of natural or legal persons.
Additionally, you must manifest the following:
·
The Sworn Statement of telling the truth that you are not or have not been subject to a criminal case in which a final conviction has been issued for tax-related offenses, as well as the legal representative, sole administrator, or partners, if it is a legal entity, must indicate the name and RFC of each of them.
·
The Sworn Statement of telling the truth that a connected administrative act is not under a dispute resolution procedure established in the treaties to avoid double taxation of which Mexico is a party.
·
The amount of the debt, type of contribution, period to which it corresponds, period comprising the update, from the month in which they should have been paid and until the one in which the reduction of fines is requested in accordance with article 74 of the CFF, as well as the amount for which the reduction is requested, and if applicable, the request for payment in installments.
·
The amount of accessories caused, identifying the part corresponding to surcharges, fines, and other accessories.
In the event that a partial reduction is granted, you must pay the unreduced part within a period of 10 days.
Once the reduction is authorized, you must pay the remaining debt in a single payment or comply punctually with the installment payments of the same, if you so requested.
Official identification, any of those indicated in Section I. Definitions;
point 1.2. Official identifications, proof of address
and powers,
subparagraph
A) Official identification,
of this Annex.
Notification receipt of the resolution by which the fine was imposed.
In case of legal representation:
Notarial power to accredit the personality of the legal representative (certified copy and simple copy for comparison) or power of attorney signed before two
witnesses and ratified signatures before the tax authorities or public notary (original and simple copy for comparison).
Notarial document with which the legal representative has been designated for tax purposes, in the case of residents abroad or of foreigners
residing in Mexico (certified copy and simple copy for comparison).
*For further reference, consult in Section I. Definitions;
point 1.2. Official identifications,
proof of address and powers,
subparagraph C) Powers,
of this Annex.
What conditions must I meet?
·
Have a Password.
·
In case of being in a verification procedure, correct yourself fully and to the satisfaction of the authority.
·
Pay the debt within the established period.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I follow up on the procedure or service?
Will the SAT carry out any inspection or verification to issue the
resolution of this procedure or service?
·
Enter the
SAT Portal, in the following link: https:// www.sat.gob.mx/aplicacion/operacion/91727/consulta-de-servicio-o- solicitud-del-contribuyente,
select: Services by Internet /
Service or requests / Consultation,
enter your Folio Number
provided and select Search.
In case of not having a response, go to the ADR Offices, to receive additional information about the situation of the
procedure.
·
In person at the SAT office corresponding to your fiscal
address, by appointment, with the folio number found in the
Acknowledgment of receipt, in case of not having a response.
Only if required.
Resolution of the procedure or service
·
In case of self-correction. In the event that you meet the requirements and the reduction is authorized, you must make the payment through the
corresponding declaration.
·
For debts determined by the authority. In case that you meet the requirements and the reduction of fines is authorized in accordance with
article 74 of the CFF,
the authority will issue the corresponding resolution and the FCF.
In the contrary case, you will be provided with a response receipt with the reason for inappropriateness, which will be notified to you personally in your
fiscal address, in My Portal or before the offices of the tax authority.
Maximum time limit for the SAT to resolve the procedure
or service
Maximum time limit for the SAT to request
additional information
Maximum time limit to comply with the
requested information
3 months.
10 days.
10 days.
What document do I obtain at the end of the procedure or service?
What is the validity of the procedure or service?
·
Acknowledgment of receipt.
·
Resolution of authorization or non-authorization.
Indefinite.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
·
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except holidays:
Telephone attention: from anywhere in the country 55 627 22 728 and
for outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
·
Personal attention at the SAT Offices located in various cities of the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos- de-servicios-tributarios
The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and
Friday from 08:30 to 15:00 hrs., except holidays.
·
Complaints and Reports SAT, from anywhere in the country: 55 885 22 222
and for outside the country (+52) 55 885 22 222 (complaints and reports).
·
Email: denuncias@sat.gob.mx
·
In the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
·
Red phones located in the SAT offices.
·
MarcaSAT 55 627 22 728 option 8.
Additional information
Not applicable.
Legal basis
Articles: 18, 19, 32, 50, 74, 134, 137 of the CFF; Rules 2.14.8., 2.14.10., 2.14.11. and 2.14.12 of the RMF.
..............................................................................................................................................
160/CFF
(Repealed)
..............................................................................................................................................
197/CFF Clarification in requests for Password or e.firma Certificate procedures.
Procedure
Service
Description of the procedure or service
Amount
It allows you to clarify the irregularity identified in your fiscal situation, in the
legal representative, partners, shareholders, and members of the legal entity identified
in the Password or e.firma certificate procedures.
Free
Payment of rights
Cost:
Who can request the procedure or service?
When is it presented?
Individuals and the legal representative of legal entities that have
not sufficiently accredited their identity, address, and generally their
fiscal situation in the procedure for requesting the generation or update of the
Password or the generation or renewal of the e.firma Certificate.
Within six days counted from the next business day after the
Acknowledgment of request for additional information is received,
related to their fiscal situation.
Where can I present it?
In person:
In the Front Office of the SAT office where you started the procedure for requesting
the generation or update of the Password or the generation or renewal of the
e.firma Certificate.
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the procedure or service?
Go to the front office of the module where you started the procedure for the generation or update of the Password or the generation or renewal of the
e.firma Certificate, with the documents requested in the section What requirements must I meet?
Deliver your free-form writing with a copy and the proofs that substantiate your claim and keep the stamped copy, as an acknowledgment of receipt.
What requirements must I meet?
Present a free-form clarification writing in which you declare under oath that you disprove the irregularity identified in your fiscal
situation, or in its case, of the legal representative, partners, shareholders, or members of the legal entity.
Valid official identification of the taxpayer and, if applicable, of the legal representative, which can be any of those indicated in Section I.
Definitions;
point 1.2. Official identifications, proof of address
and powers,
subparagraph A) Official identification,
of this Annex
(original).
Any of the powers indicated in numerals 2 and 3 of Section I. Definitions;
point 1.2. Official identifications, proof of address
and powers,
subparagraph C) Powers,
of this Annex (certified copy), which accredits the personality of the legal representative.
If granted abroad, it must be duly apostilled or legalized and formalized before a Mexican public notary and, if applicable, present translation into Spanish performed by an authorized expert.
Documents or proofs with which the irregularity identified in your fiscal situation is disproven, or in its case, of the legal representative, partners,
shareholders, or members of the legal entity.
What conditions must I meet?
Not applicable.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I follow up on the procedure or service?
Will the SAT carry out any inspection or verification to issue the
resolution of this procedure or service?
At the SAT office, where you presented the clarification writing.
No.
Resolution of the procedure or service
·
When the clarification is appropriate:
Password: Acknowledgment of appropriate clarification,
with which the generation or update of the Password can be carried out, in accordance with the procedure sheets 7/CFF "Request for generation, update or renewal of the Password for individuals"
and 311/CFF "Request for
generation, update or renewal of the Password for legal entities"
of this Annex,
as applicable.
e.firma: Acknowledgment of appropriate clarification,
e.firma digital Certificate digital file with termination (.cer) and Proof of generation of the
e.firma Certificate.
·
When the clarification is not appropriate: Acknowledgment of non-conclusion of the procedure due to lack of clarification of the information of the Password request or
e.firma Certificate.
Maximum time limit for the SAT to resolve the procedure or
service
Maximum time limit for the SAT to request
additional information
Maximum time limit to comply with the
requested information
10 days counted from the day following the day on which
the clarification writing was presented.
Not applicable.
Not applicable.
What document do I obtain at the end of the procedure or service?
What is the validity of the procedure or service?
·
When the clarification is appropriate:
Password: Acknowledgment of appropriate clarification.
e.firma: e.firma Certificate.
·
When the clarification is not appropriate: Acknowledgment of non-conclusion of the procedure
for lack of clarification of the information of the request for
Password or e.firma Certificate.
Indefinite, until such time as the taxpayer presents another request for
generation or update of the Password or of generation or
renewal of the e.firma Certificate.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
·
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except holidays:
Telephone attention: from anywhere in the country
55 627 22 728 and for
outside the country (+52) 55 627 22 728
Via Chat: http://chat.sat.gob.mx
·
Personal attention at the SAT Offices located in various cities
of the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de- servicios-tributarios
The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and
Friday from 08:30 to 15:00 hrs., except holidays.
·
Complaints and Reports SAT, from anywhere in the country: 55 885 22
222 and for outside the country (+52) 55 885 22 222 (complaints and
reports)
·
Email: denuncias@sat.gob.mx
·
In the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o- denuncia
·
Red phones located in the SAT offices.
·
MarcaSAT 55 627 22 728 option 8.
Additional information
Not applicable.
Legal basis
Articles 17-D and 19 of the CFF; 13 RCFF, Rules 2.2.1. and 2.2.14. of the RMF.
198/CFF Request for reduction of fines and application of the delay interest rate.
Procedure
Service
Description of the procedure or service
Amount
·
Requests the reduction of fines and the application of the delay interest rate
of the contributions determined as a result of the exercise of verification powers,
including those withheld, as long as they have not been charged or deducted;
as well as contributions that were not passed on to you and that you will pay directly.
·
Requests the reduction of fines and application of the delay interest rate for
improper compensations.
Free
Payment of rights
Cost:
Who can request the procedure or service?
When is it presented?
·
Individuals.
·
Legal entities.
From the day following the day on which the amounts of the
fines are known, if an audit is being conducted, or when the
determinative resolution has been notified, or when the tax authorities
have determined your compensation to be improper.
Where can I present it?
·
In the SAT Portal:
https://www.sat.gob.mx/tramites/operacion/17503/solicita-la-reduccion-
de-tus-multas
·
In the SAT Collection Offices located in the addresses
indicated in the following link: https://www.sat.gob.mx/personas/ directorio-nacional-de-modulos-de-servicios-tributarios
The following days and hours: Monday to Friday from 8:00 to 14:30 hrs. in the
Front Office of Collection.
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the procedure or service?
In the SAT Portal:
Enter the link in the section Where can I present it?
Register in My Portal,
your RFC and Password and choose Start Session.
Select the options: Services by Internet / Service or requests / Request and fill out the form as follows:
In the Service Description section,
in the Procedure tab select the option REDUCTION OF FINES 70-A CFF; in Directed to: SAT; in
- Subject: Reduction of Fines 70-A CFF; in Description: Request for reduction of fines, briefly indicate the reason, the period(s) and
amount(s) of the fines for which you request the reduction; in Attach File: Choose in "Choose file"
and select the digitized documents
compressed in ZIP format that contain the information you will upload indicated in the section What requirements must I meet?
and choose
Upload,
select Send,
the acknowledgment of receipt is generated which contains the folio number of the request and your acknowledgment of receipt with which you can
follow up on your notice, print it or save it.
Review your request within a period of 20 days to verify if additional information was requested, if so, you will have 15 days to deliver it,
if you exceed that period it is necessary to enter your request again.
In person:
Go to the nearest ADR to your fiscal address with the documentation mentioned in the section
What requirements must I meet?
Deliver the requested documentation to the staff who will attend your procedure.
Receive the stamped free-form writing as an acknowledgment of receipt.
If you do not comply with any of the points indicated in the section What requirements must I meet?
within the period of 20 days following the
receipt of your request, you may be required to provide additional information, which you must deliver within the period of 15 days following the day on
which said requirement is notified to you. If you do not do so within said period or provide it incompletely, your request for
reduction of fines will be rejected, and it will be necessary to present a new request.
What requirements must I meet?
Free-form writing signed in two copies, in which it must be indicated:
·
Name, denomination, or corporate name of the company if you are a legal entity.
·
Fiscal address manifested in the RFC.
·
Key in the RFC.
·
Address for hearing and receiving notifications.
·
Indicate the authority to which you are addressing.
·
The facts and circumstances related to the purpose of the promotion, accompanied by the documents and information that support them.
·
Email address.
·
Accreditation of the representation of individuals or legal entities.
Additionally, you must declare under oath, the following:
·
That you are not or have not been subject to a criminal case in which a final conviction has been issued for tax-related offenses and this
is final, as well as the legal representative, sole administrator, or partners, if it is a legal entity, must indicate the name
and RFC of each of them.
·
That a connected administrative act is not subject to appeal, or to a dispute resolution procedure established in
the treaties to avoid double taxation in which Mexico is a party.
·
The amount of the debt, the contribution, period to which it corresponds, period comprising the update, from the month in which they should have
been paid and until the one in which the reduction of fines is requested in accordance with article 70-A of the CFF, as well as the amount for which the
reduction is requested, and if applicable, the request for payment in installments.
·
The amount of accessories caused, identifying the part corresponding to surcharges, fines, and other accessories.
In the event that a partial reduction is granted, you must pay the unreduced part within a period of 15 days.
Once the reduction is authorized, you must pay the remaining debt in a single payment or comply punctually with the installment payments of the
same, if you so requested.
Documents that prove compliance with the requirements made by the tax authorities in the three previous fiscal years prior to the date on which
the sanction was determined for you.
Official identification, any of those indicated in Section I. Definitions;
point 1.2. Official identifications, proof of address
and powers,
subparagraph A) Official identification,
of this Annex.
In case of legal representation:
Notarial power to accredit the legal personality of the legal representative (certified copy and simple copy for comparison) or power of attorney signed before
two witnesses and ratified signatures before the tax authorities or public notary (original and simple copy for comparison).
Notarial document with which the legal representative has been designated for tax purposes, in the case of residents abroad or of foreigners
residing in Mexico (certified copy and simple copy for comparison).
*For further reference, consult in Section I. Definitions;
point 1.2. Official identifications, proof of address and powers,
subparagraph C) Powers,
of this Annex.
What conditions must I meet?
·
Have a Password in case that the procedure is presented in My portal.
·
In the case that, in the last three years, as a result of the exercise of verification powers, differences in your favor have been determined in the payment
of taxes and accessories, these are not higher than 10% with respect to those declared or, in the case of fiscal losses, are not higher than
10% of those actually suffered.
·
Not have incurred in any of the aggravating circumstances referred to in article 75 of the CFF at the time when the tax authorities impose the fine,
or in its case, the fine for the improper compensation.
·
Not be subject to the exercise of one or several criminal actions, for offenses established in tax legislation or not have been convicted of tax
offenses, or to a dispute resolution procedure established in the treaties to avoid double taxation of which Mexico is
a party.
·
Not have requested in the last three years the payment in installments of withheld, collected, or passed-on contributions.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I follow up on the procedure or service?
Will the SAT carry out any inspection or verification to issue the
resolution of this procedure or service?
·
Enter the SAT Portal, in the following link: https:// www.sat.gob.mx/aplicacion/operacion/91727/consulta-de-servicio-o- solicitud-del-contribuyente,
select the option: Services by
Internet / Service or requests / Consultation,
enter your Folio Number
provided and select Search.
In case of not having a response, go to the Offices of
the ADR, to receive additional information about the situation
of the procedure.
·
In person at the SAT office corresponding to your fiscal
address, with the folio number found in the Acknowledgment of
receipt, in case of not having a response.
No.
Resolution of the procedure or service
·
In case of self-correction. In the event that you meet the requirements and the reduction is authorized, you must make the payment through the
corresponding declaration.
·
For debts determined by the authority. In case that you meet the requirements and the reduction is authorized, the authority will issue the
corresponding resolution and the FCF.
In the contrary case, you will be provided with a response receipt with the reason for inappropriateness, which will be notified to you personally in your fiscal
address, in My Portal or in the offices of the tax authority.
Maximum time limit for the SAT to resolve the procedure
or service
Maximum time limit for the SAT to request
additional information
Maximum time limit to comply with the
requested information
3 months.
20 days.
15 days.
What document do I obtain at the end of the procedure or service?
What is the validity of the procedure or service?
·
Acknowledgment of receipt.
·
Resolution of authorization or non-authorization.
Indefinite.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
·
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except holidays:
Telephone attention: from anywhere in the country 55 627 22 728 and
for outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
·
Personal attention at the SAT Offices located in various cities of the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos- de-servicios-tributarios
The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and
Friday from 08:30 to 15:00 hrs., except holidays.
·
Complaints and Reports SAT, from anywhere in the country 55 885 22 222
and for outside the country (+52) 55 885 22 222 (complaints and reports).
·
Email: denuncias@sat.gob.mx
·
In the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
·
Red phones located in the SAT offices.
·
MarcaSAT 55 627 22 728 option 8.
Additional information
This benefit may proceed when the tax authority has exercised its verification powers on more than one occasion, in the three immediate
previous fiscal years prior to the date on which the sanction was determined, and there are differences for tax credits payable higher than the percentages
established in article 70-A, fraction II of the CFF, as long as said debt is fully guaranteed.
This benefit shall not apply when the authority has ruled the compensation inadmissible on more than one occasion in the three tax years immediately preceding the date on which the sanction was determined against you, provided there are differences regarding enforceable tax credits.
Legal Basis
Articles: 18, 19, 20, 37, 70-A, 75 and 134 of the CFF; 74 of the RCFF; 8 of the LIF; Rules 2.14.1., 2.14.2., 2.14.3. and 2.14.4. of the RMF.
199/CFF
(Repealed)
200/CFF
(Repealed)
..............................................................................................................................................
236/CFF
(Repealed)
..............................................................................................................................................
294/CFF
(Repealed)
..............................................................................................................................................
306/CFF Application for renewal of the e.signature Certificate for legal entities.
Procedure
Service
Description of the procedure or service
Amount
Allows you to obtain a new e.signature Certificate, if the Certificate you currently have is expired or close to expiring.
Free
Payment of fees
Cost:
Who can request the procedure or service?
When is it submitted?
Legal entities.
When it is necessary to renew the e.signature certificate of the legal entity
because it has lost its validity or the certificate is about to expire.
Where can I submit it?
·
On the SAT Portal:
If the e.signature certificate is about to expire:
https://www.sat.gob.mx/tramites/44506/renueva-el-certificado-de-e.firma-de-tu-empresa
If the e.signature certificate lost its validity up to one year before the date of the renewal
request and the same legal representative is maintained:
https://www.sat.gob.mx/tramites/40566/solicitud-de-renovacion-del-certificado-de-e.firma-caduco- para-personas-morales
·
At the SAT office:
At any SAT office that provides the Renewal and Revocation service for legal
entities, with an appointment registered on the SAT Portal:
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the procedure or service?
On the SAT Portal:
Regarding corporate taxpayers who have a valid and active e.signature.
Generate your renewal file (.ren) in the Certifica program available at:
https://portalsat.plataforma.sat.gob.mx/certifica/
Select the option Electronic Signature Renewal Request, follow the steps to complete the process.
Log in to CERTISAT WEB with your e.signature: https://aplicacionesc.mat.sat.gob.mx/certisat/
Click on Certificate Renewal, follow the steps to complete the process.
Press Back and you will find yourself again in the main menu.
Choose the option Certificate Recovery.
Enter your RFC and click Search.
Select the serial number of the active e.signature certificate.
Download and save your e.signature certificate preferably in the same location where you saved your Renewal Request files and
your private key.
Regarding corporate taxpayers who have an e.signature that lost its validity up to one year before the date of the renewal
request and maintain the same legal representative, who must have an active e.signature:
Generate your renewal file (.ren) in the Certifica program available at:
https://portalsat.plataforma.sat.gob.mx/certifica/
·
Select the option Legal Entity Renewal Request with Legal Representative, follow the steps to complete
the process.
Log in to CERTISAT WEB with your e.signature: https://aplicacionesc.mat.sat.gob.mx/certisat/
Click on Certificate Renewal, follow the steps to complete the process.
Press Back and you will find yourself again in the main menu.
Choose the option Certificate Recovery.
Enter your RFC and click Search.
Select the serial number of the active e.signature certificate.
Download and save your e.signature certificate preferably in the same location where you saved your renewal request files and your
private key.
At the SAT office:
Appear at the office of your choice with an appointment previously registered for the e.signature Renewal and Revocation service for Legal Entities.
What requirements must I meet?
On the SAT Portal:
Regarding corporate taxpayers who have a valid and active e.signature:
·
Have the Private Key files (.key file), valid e.signature certificate (.cer file) and the Private Key Password.
Regarding corporate taxpayers who have an e.signature that lost its validity up to one year before the date of the renewal
request and maintain the same legal representative, who must have an active e.signature:
·
Have the e.signature files that lost validity: Private Key (.key file), certificate (.cer file) and the Private Key Password
of the e.signature that lost validity.
At the SAT office:
Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Valid official identification of the legal representative, which can be any of those indicated in Section I. Definitions; point 1.2.
Official identifications, proof of address and powers of attorney, subsection A) Official identification, of this Annex (original).
Any of the powers of attorney indicated in paragraphs 2 and 3 of Section I. Definitions; point 1.2. Official identifications, proof of
address and powers of attorney, subsection C) Powers of Attorney, of this Annex (certified copy).
Proof of address, which can be any of those indicated in Section I. Definitions; point 1.2. Official identifications,
proof of address and powers of attorney, subsection B) Proof of address, of this Annex (original).
In the event that the registered tax address does not match the proof of address presented at the time of carrying out the procedure, an
update of your address will be carried out according to the proof you exhibit.
Removable memory unit (USB) preferably new.
You can generate the .req requirement file and .key file, through the Certifica program, available on the SAT portal, consult the guide for
file generation. https://www.sat.gob.mx/tramites/63992/renueva-el-certificado-de-tu-e.firma-(antes-firma-electronica)
The legal representative must fill out the "under oath" manifesto in which he ratifies his appointment as representative of the legal
entity previously accredited, which will be provided to him at the time of carrying out the procedure.
Written statement containing the RFC key of the partner or shareholder who has effective control of the legal entity in
accordance with what is stated in article 27, section B, fraction VI, of the CFF. The partner or shareholder must match the information contained in the
articles of incorporation or, if applicable, in the notarized board meeting minutes.
Updated information of the partners, shareholders or associates, which must match that which has been presented in accordance with form 295/CFF
" Application for modification or incorporation of partners, shareholders, associates and other persons who are part of the organizational structure of a legal
entity, as well as those who have control, significant influence, power of command and of legal representatives ". In the event that such request has not been
presented, the information must be exhibited in accordance with the format LIST OF PARTNERS AND SHAREHOLDERS.xlsx.
What conditions must I meet?
·
Have an email address to which you have access.
On the SAT Portal:
Regarding corporate taxpayers who have an e.signature that lost its validity up to one year before the date of the renewal
request and maintain the same legal representative, who must have an active e.signature:
·
The legal representative must sign the renewal request with his active e.signature.
At the SAT office:
·
The legal representative must be previously registered in the RFC and have an active e.signature Certificate.
·
Answer the questions asked by the authority, related to the tax situation of the taxpayer who intends to obtain the Certificate of
e.signature.
·
Regarding public documents issued by foreign authorities, they must always be apostilled, legalized and formalized before a
Mexican public notary and, if applicable, present the translation into Spanish by an authorized expert.
·
When the SAT requires validating the constitution and legal representation of a legal entity, as well as the identity of the legal representative, it may
request the corresponding documentation from the taxpayer.
·
Have an updated address.
TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I track the procedure or service?
Will the SAT carry out any inspection or verification to issue the
resolution of this procedure or service?
Immediate procedure.
In the event that the "Acknowledgment of request for additional
information, related to your tax situation" is received, you must present your
clarification at the SAT office where you started your procedure.
No.
Resolution of the procedure or service
If you meet all requirements and conditions:
·
e.signature digital certificate, digital file with (.cer) extension.
·
Acknowledgment of e.signature Certificate renewal.
·
If any inconsistency is found in the tax situation of the taxpayer, legal representative, partners, shareholders or members, the "Acknowledgment
of request for additional information, related to your tax situation" will be issued, in accordance with what is stated in the procedure form 197/CFF "Clarification
in Password or e.signature Certificate requests" of this Annex.
Maximum time limit for the SAT to resolve the procedure
or service
Maximum time limit for the SAT to request
additional information
Maximum time limit to comply with the
requested information
Immediate procedure.
Not applicable.
Not applicable.
What document do I obtain at the end of the procedure or service?
What is the validity of the procedure or service?
When the procedure is applicable:
·
e.signature digital certificate, digital file with (.cer) extension.
·
Proof of e.signature Certificate renewal.
The e.signature digital certificate has a validity of four years from the
date of its issuance.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
·
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and
for outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
·
Personal attention at the SAT Offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos- de-servicios-tributarios
The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and
Friday from 08:30 to 15:00 hrs., except non-working days.
·
SAT Complaints and Reports, from anywhere in the country: 55 885 22 222
and for outside the country (+52) 55 885 22 222 (complaints and reports).
·
Email: denuncias@sat.gob.mx
·
On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
·
Red phones located in SAT offices.
·
MarcaSAT 55 627 22 728 option 8.
Additional Information
·
Once the e.signature Certificate is renewed, the previous digital certificate and its corresponding private key will no longer be valid for signing
electronic documents or accessing the applications available with the e.signature Certificate, so the new files must be used.
·
In cases where it is necessary to renew the e.signature certificate due to a change in denomination or corporate name, capital regime or
legal representative, or when the SAT requires updating its records in the institutional databases, the procedure must be carried out in accordance with
procedure form 312/CFF "Application for generation of the e.signature Certificate for legal entities", contained in this Annex.
·
When it is necessary to carry out an update of the electronic file, an appointment must be scheduled for the Renewal and
Revocation service for Legal Entities and present the requirements and documentation indicated in procedure form 312/CFF "Application for generation of the
e.signature Certificate for legal entities" of this Annex, as applicable.
·
When you receive the "Acknowledgment of request for additional information, related to your tax situation", you must present a clarification at the
SAT office where you started your procedure, with the information that disproves the irregularity identified in your tax situation, of your legal representative
or, if applicable, of partners, shareholders or members, in accordance with procedure form 197/CFF "Clarification in Password or e.signature Certificate requests"
of this Annex. When it is identified that the taxpayer falls under any of the circumstances of the sixth paragraph of article 17-D of the CFF and has not corrected his tax situation, the SAT will deny the issuance of the e.signature Certificate.
Legal Basis
Articles 17-D, 19 and 19-A of the CFF; Rules 2.2.14. and 2.2.20. of the RMF.
..............................................................................................................................................
308/CFF Tax Status Statement with CIF
Procedure
Service
Description of the procedure or service
Amount
Allows you to obtain your Tax Status Statement with CIF.
Free
Payment of fees
Cost:
Who can request the procedure or service?
When is it submitted?
Natural and legal persons who are registered in the RFC and require
to have their Tax Status Statement with CIF.
When you require it.
Where can I submit it?
On the SAT Portal:
For natural and legal persons who have a valid e.signature or Password through
https://www.sat.gob.mx/aplicacion/login/43824/reimprime-tus-acuses-del-rfc
SAT Mobile Application:
Download and install the "SAT Mobile" application on your mobile device.
SAT ID:
For adult natural persons who do not have a valid e.signature or Password at
One-to-one Chat: from http://chat.sat.gob.mx
Virtual Office: With an appointment previously registered at https://citas.sat.gob.mx/ in the "Delivery of
Statements (virtual office)" service.
At any SAT office: for this service no appointment is required.
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the procedure or service?
Through the SAT Portal, if you have an e.signature or Password:
Go to
www.sat.gob.mx / RFC Procedures / See More ... / Reprint your RFC acknowledgments and generate your Tax Status Statement with Fiscal Identification
Card according to what is indicated in the section Where can I submit it?
Log in with your e.signature or Password and click Send.
Click on the Generate
Statement button.
The information will be displayed in another window of your browser.
Print or save your Tax Status Statement with CIF on your device.
SAT Mobile.
Download the SAT Mobile application on your mobile device.
Log in with your RFC and Password.
In the My RFC section, click on the Statement option.
Print, save or share your Tax Status Statement with CIF.
SAT ID.
If you are a natural person over 18 years old, go to the SAT Portal: https://satid.sat.gob.mx/ and select the option; Tax Status Statement with
CIF, follow the steps indicated to complete the process.
In the event of having any disability that prevents you from carrying out the steps requested by SAT ID, ask a third party for help and have them state during the
video why they are helping you, it is important that both of you appear in the same frame.
If the answer is positive:
The document in PDF format with your Tax Status Statement with CIF will be sent to the email address you registered.
If the answer is negative:
Restart the procedure correcting the inconsistencies detected.
One-to-one Chat.
Go to http://chat.sat.gob.mx
Select the Fiscal Identification Card option.
Provide the data requested by the form.
Click on the "I declare that the information provided is true" checkbox.
Select "I am not a robot".
Click the Start button!
In the Chat window, you will be provided with your conversation ticket number.
A validation of the data provided in the form will be carried out, if correct, a link will be sent to you to download your Tax Status
Statement with CIF.
Virtual Office.
Register your appointment at https://citas.sat.gob.mx/ in the "Delivery of Statements (virtual office)" service.
The link to enter the video conference is sent to the registered email.
Prior to your appointment, send your valid official identification digitized on both sides in *.pdf format, in color and legible in the "Consult/Manage appointment" section or to the email address oficina.virtual@sat.gob.mx
Enter on the date and time of your appointment, Mexico Center time.
Keep the camera and microphone of your device turned on.
At the SAT office.
Go to the SAT office of your choice or Tax Service Module.
Present the documentation and information indicated in the section What requirements must I meet?
If you have an e.signature, the presentation of the official identification may be omitted, in which case your identity will be verified only with the validation of your
digital fingerprint.
What requirements must I meet?
·
Through the SAT Portal.
Have an e.signature or Password.
·
SAT Mobile.
Have a Password.
·
SAT ID.
Valid official identification (original), any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of
address and powers of attorney, subsection A) Official identification, of this Annex.
·
One-to-one Chat.
Provide the data requested by the form.
·
Virtual Office.
Appointment.
Valid official identification (digitization of the original), any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of
address and powers of attorney, subsection A) Official identification, of this Annex.
·
At the SAT office
Valid official identification (original), any of those indicated in Section I. Definitions; point 1.2. Official identifications, proof of
address and powers of attorney, subsection A) Official identification, of this Annex.
What conditions must I meet?
The documentation and information provided must have adequate visual quality and be legible, to ensure correct reading.
TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I track the procedure or service?
Will the SAT carry out any inspection or verification to issue the
resolution of this procedure or service?
Through the SAT Portal, SAT Mobile, One-to-one Chat, virtual office and at
SAT offices.
Immediate procedure.
Through SAT ID.
In the section check the status of my procedure.
No.
Resolution of the procedure or service
In the event that the procedure is applicable: Tax Status Statement with CIF.
Maximum time limit for the SAT to resolve the procedure or
service
Maximum time limit for the SAT to request
additional information
Maximum time limit to comply with the
requested information
Through SAT ID.
No later than within five business days following
counted from the business day following the sending of your
request, and in accordance with the inconsistencies notified
you can resubmit a request correcting the
inconsistencies.
Through the SAT Portal, SAT Mobile, One-to- one Chat, virtual office and at SAT offices.
Immediate procedure.
Not applicable.
Not applicable.
What document do I obtain at the end of the procedure or service?
What is the validity of the procedure or service?
Tax Status Statement with CIF.
Indefinite.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
·
MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs, except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and for
outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
·
Personal attention at the SAT Offices located in various cities
in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de- servicios-tributarios
The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and
Friday from 08:30 to 15:00 hrs., except non-working days.
·
SAT Complaints and Reports, from anywhere in the country: 55 885 22
222 and for outside the country (+52) 55 885 22 222 (complaints and
reports).
·
Email: denuncias@sat.gob.mx
·
On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o- denuncia
·
Red phones located in SAT offices.
·
MarcaSAT 55 627 22 728 option 8.
Additional Information
Legal entities can only generate their Tax Status Statement with CIF through the SAT Portal with a valid e.signature or Password.
In the event that you do not know if you are registered in the RFC, you can verify it on the SAT Portal at https://www.sat.gob.mx/ personas, in the
section "RFC Procedures", in the "RFC Validation" section where you can: a) consult your RFC key via CURP; b) validate RFCs online one by one or in bulk up to 5 thousand records, and c) verify if you are registered in the RFC.
Legal Basis
Article 27, section C, fraction VIII of the CFF; Rule 2.4.10. of the RMF.
309/CFF
(Repealed)
310/CFF
(Repealed)
..............................................................................................................................................
312/CFF Application for generation of the e.signature Certificate for legal entities.
Procedure
Service
Description of the procedure or service
Amount
Allows you to obtain your e.signature digital certificate for the first time.
Free
Payment of fees
Cost:
Who can request the procedure or service?
When is it submitted?
Legal entities.
When you need to obtain your e.signature for the first time or an update to the e.signature file is needed due to a previous change to the RFC
in the denomination, regime or legal representative.
Where can I submit it?
At any SAT office that provides the e.signature service for legal entities, with an appointment
registered on the SAT Portal: https://citas.sat.gob.mx/
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the procedure or service?
At SAT offices:
To have an appointment, previously registered at https://citas.sat.gob.mx/, for the e.firma service for legal entities.
What requirements must I meet?
At the SAT office:
Have an appointment, previously registered at https://citas.sat.gob.mx/
Removable memory unit (USB), preferably new.
You can generate the .req requirement file and .key file, through the Certifica program, available on the SAT portal, consult the guide for
generation of files. https://www.sat.gob.mx/tramites/16703/obten-tu-certificado-de-e.firma
Notarized constitutive document (original or certified copy).
Any of the powers indicated in items 2 and 3 of Section I. Definitions; point 1.2.
Official identifications, proof of
address and powers, subsection C) Powers, of this Annex (certified copy).
Valid official identification of the legal representative, which may be any of those indicated in Section I. Definitions; point 1.2.
Official identifications, proof of address and powers, subsection A) Official identification, of this Annex (original).
Proof of address, in the name of the taxpayer, which may be any of those indicated in Section I. Definitions; point 1.2.
Official identifications, proof of address and powers, subsection B) Proof of address, of this Annex (original).
Updated information of partners, shareholders, or associates, which must coincide with that presented in accordance with form 295/CFF
"Request for modification or incorporation of partners, shareholders, associates and other persons who are part of the organizational structure of a
legal entity, as well as those who have control, significant influence, command power and legal representatives". In the event that such
request has not been presented, the information must be exhibited in accordance with the format LIST OF PARTNERS AND SHAREHOLDERS.xlsx.
Written statement containing the RFC key of the partner or shareholder who has effective control of the legal entity in
accordance with what is stated in article 27, section B, fraction VI, of the CFF. The partner or shareholder must coincide with the information contained in the
constitutive act or, if applicable, in the notarized assembly minutes.
Additionally, the following requirements must be presented for each case:
Persons other than commercial companies:
·
Constitutive document of the group (original or certified copy) or, if applicable, the publication in the official newspaper, periodical or gazette (simple copy
or printout).
Diplomatic Missions:
·
Document with which the SRE recognizes the existence of the diplomatic mission in Mexico (original).
·
Accreditation card issued by the General Directorate of Protocol of the SRE of the person who will carry out the procedure before the SAT.
Partnerships:
·
Partnership agreement (original).
·
Valid official identification of the contracting parties and the associate (in the case of natural persons), which may be any of those indicated in
Section I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification,
of this Annex (original).
·
Constitutive act, any of the powers indicated in items 2 and 3 of Section I. Definitions; point 1.2. Official identifications,
proof of address and powers, subsection C) Powers, of this Annex. (certified copy) and original official identification, which accredits the
legal representative, in the event that a legal entity participates as an associate or partner.
·
Testimony or policy, if applicable, where the granting of the partnership agreement before a public notary is recorded, that
he ensured the identity and capacity of the grantors and any other attendees and that those who appeared on behalf of
another natural or legal person had sufficient personality to represent them at the time of granting said instrument (original).
·
Document where the ratification of content and signatures of those who granted and appeared for the partnership agreement before
a public notary is recorded, that he ensured the identity and capacity of the grantors and any other attendees and of those who appeared
on behalf of another natural or legal person had sufficient personality to represent them at the time of granting said contract
(certified copy).
Legal entities resident abroad with or without a permanent establishment in Mexico:
·
Act or constitutive document duly apostilled or legalized, as applicable. When these are in a language other than Spanish, a
translation into Spanish performed by an authorized expert must be presented (certified copy).
·
As applicable in each case:
Partnership agreement with the handwritten signature of the associate and partners or their legal representatives (original).
Trust agreement with the handwritten signature of the settlor, trustee or their legal representatives, as well as the legal representative
of the fiduciary institution (original).
Document accrediting the tax identification number of the country in which they reside, when they are obligated to have this in said
country (certified copy, legalized or apostilled by competent authority).
Act or document duly apostilled or legalized, in which the agreement to open the establishment in national territory is recorded
(certified copy).
Public Administration and other State Bodies (Federal, State, Municipal):
·
Decree or agreement by which these entities are created, published in an official dissemination body (simple copy or printout of the newspaper, periodical or
official gazette), or a simple copy or printout of the current legal provisions that accredit their constitution, legal personality and
organizational structure.
·
Regarding administrative units or decentralized administrative bodies, the authorization of the public entity to which they belong.
·
The legal representative or public official must have the authority to represent the public entity before any type of authority or for
any type of administrative acts, accrediting their personality with the following:
·
Original of the Appointment.
·
If applicable, a simple copy or printout of the legal provision contained in a Law, Regulation, Decree, Statute or other legal document where it is recorded
their authority to act as a representative of the public entity from which they intend to process the e.firma Certificate, only in the event of not
being published in the corresponding Official Digital Newspaper, Periodical, Gazette or Bulletin.
Unions:
·
Statutes of the group (original).
·
Registration resolution issued by the competent labor authority (original).
Other grouping figures regulated by current legislation:
·
Constitutive document corresponding according to what is established by the law of the matter (original).
Exporting companies of convention and exhibition services:
·
Document accrediting that the interested party is the holder of the rights to operate a convention or exhibition center (original).
Religious associations:
·
In substitution of the certified copy of the notarized constitutive document, the Constitutive Registration Certificate issued by the Ministry of
Governance, in accordance with the Law of Religious Associations and Public Worship and its Regulations (original).
·
Statutes of the association notarized (original).
·
Opinion on the request to obtain constitutive registration as a religious association, issued by the Ministry of Governance (original).
Trust:
·
Trust agreement, with the handwritten signature of the settlor, trustee or their legal representatives, as well as the legal representative of the
fiduciary institution notarized before a public notary (original or certified copy).
·
In the case of Public Administration entities, a printout or simple copy of the newspaper, periodical or official gazette where the Decree or
Agreement by which the trust is created is published.
·
Trust contract number.
Legal entities of an agrarian or social character and other societies that integrate irrigation modules or assist them (other than Unions):
·
Document by which they were constituted or have been legally recognized by the competent authority (original or certified copy).
·
Notarial document, appointment, act, resolution, award or document corresponding in accordance with applicable legislation, to accredit
the personality of the legal representative. This may be a partner, associate, member or any other designation that, in accordance with applicable legislation,
is given to its members, who must have the authority to represent the legal entity before all types of
authorities or for any type of administrative acts, instead of the general power for acts of ownership or administration, (certified copy).
·
The RFC keys and the written statement referred to in items 9 and 10 of this section, will only be applicable to the
representatives of the Assembly, provided that the assembly minutes where the election of this is recorded, are registered in the National
Agrarian Registry.
As well as for the representatives or person in charge of the administration and operation of the irrigation systems for the common use of
national waters, provided that their designation is indicated in the Statutes of the legal entity.
·
The document in which the registration in the National Agrarian Registry referred to in the previous requirement is recorded, or in its place, the concession to
administer or operate an irrigation system or for the exploitation, use or common use of national waters for agricultural purposes issued by
competent authority.
Legal entities of a social character (other than Unions):
·
Document by which they were constituted or have been legally recognized by the competent authority (original or certified copy).
·
Notarial document, appointment, act, resolution, award or document corresponding in accordance with applicable legislation, to accredit
the personality of the legal representative. This may be a partner, associate, member or any other designation that, in accordance with applicable legislation,
is given to its members, who must have the authority to represent the legal entity before all types of
authorities or for any type of administrative acts, instead of the general power for acts of ownership or administration, (certified copy).
·
Present 50% plus one of the RFC keys of its partners or associates of the written statement referred to in items 8 and 9 of
this section.
Multiple Objective Financial Societies:
·
Have the current folio in the inscription procedure assigned by the National Commission for the Protection and Defense of Users of Financial
Services (CONDUSEF), within the portal of the Registry of Financial Service Providers (SIPRES).
Investment Funds:
·
Act signed by the founder approved by the CNBV, in which it attests to the existence of the investment fund (original).
·
The notarized constitutive act and corporate statutes approved by the CNBV are accepted as the constitutive document. It will not be necessary to
have these documents recorded before a notary or public broker nor before the Public Registry of Commerce.
Legal entities that were extinguished as a result of a merger:
·
Notarial document where the merger is recorded (certified copy and simple copy).
·
Any of the powers indicated in items 2 and 3
of Section I. Definitions; point 1.2. Official identifications, proof of
address and powers, subsection C) Powers, of this Annex of the legal representative of the company that survives or results from the merger (copy
certified).
Legal entities declared bankrupt:
·
Judgment issued in commercial bankruptcy, as well as the order declaring it final (original or certified copy).
·
Appointment and acceptance of the position of trustee, agreed by the judge of the case (original or certified copy).
Legal entities in liquidation:
·
They can carry out the procedure through the liquidator, who must accredit their status as legal representative through an appointment or
designation, in accordance with Chapter XI of the LGSM, and general power for acts of ownership (original or certified copy). In this case,
it will not be necessary to comply with the requirement referred to in item 7 regarding proof of address.
Representative Offices of Foreign Financial Entities:
·
Current corporate statutes of the Representative Office (original or certified copy).
·
Resolution or agreement of the competent body of the Foreign Financial Entity in which the legal representative is designated with general power for
acts of ownership or administration (original or certified copy).
Simplified Share Companies (SAS):
·
Constitutive act or social contract signed by the shareholder(s) and by the Ministry of Economy.
Indigenous or Afro-Mexican towns and communities:
·
Decree, Law, Agreement or any other document issued by a competent authority at the federal, state or municipal level, in which the
recognition of the indigenous or Afro-Mexican town or community is recorded in accordance with applicable legislation (printout or simple copy of the newspaper,
periodical or official gazette and in the case of a document issued by any authority, the original will be presented for verification and digitization).
·
Certificate of recognition of indigenous or Afro-Mexican town or community issued by the National Institute of Indigenous Peoples. This
you can also present to accredit what is stated in point 4, and if applicable, the legal representation referred to in item 6.
·
Appointment with which you accredit your personality as legal representative of the indigenous or Afro-Mexican town or community, to carry out acts before
federal, state or municipal authorities, in accordance with the normative system of uses and customs of the indigenous or Afro-Mexican town or
community, which may consist of an assembly act in which the authority or representatives were elected, or a document issued by
federal, state or municipal authority in which the name of the representative of the town or community is recorded (original). If applicable, a simple copy
of the legal provision contained in a Law, Regulation, Decree, Statute or other legal document where your authority to act as
a representative is recorded (original).
Under what conditions must I comply?
·
Email address that you have access to.
·
The legal representative must be previously registered in the RFC and have a valid e.firma Certificate.
·
Answer the questions asked by the authority, related to the fiscal situation of the taxpayer who intends to obtain the e.firma Certificate.
·
Regarding public documents issued by foreign authorities, they must always be presented apostilled, legalized and formalized before a
Mexican public notary and, if applicable, present the translation into Spanish by an authorized expert.
·
Sign the e.firma Certificate request (FE format).
·
Have an updated address.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I follow up on the procedure or service?
Will the SAT carry out any inspection or verification to issue the
resolution of this procedure or service?
·
Immediate procedure.
·
If it is necessary to clarify the fiscal situation of the
taxpayer, legal representative, partners, shareholders or members,
once the clarification is presented, the taxpayer must go to the
SAT office or Tax Service Module where they initiated their
procedure.
No.
Resolution of the procedure or service
If you meet all the requirements:
·
e.firma digital certificate, digital file with (.cer) extension.
·
Proof of generation of the e.firma Certificate.
If any inconsistency is found in the fiscal situation of the taxpayer, legal representative, partners, shareholders or members, the "Acknowledgment of
request for additional information, related to your fiscal situation" will be issued, in accordance with what is stated by the procedure form 197/CFF "Clarification in requests for Password or e.firma Certificate procedures"
of this Annex.
Maximum time limit for the SAT to resolve the procedure
or service
Maximum time limit for the SAT to request
additional information
Maximum time limit to comply with the
requested information
Immediate procedure.
Not applicable.
Not applicable.
What document do I obtain at the end of the procedure or service?
What is the validity of the procedure or service?
When the procedure applies:
·
e.firma digital certificate, digital file with (.cer) extension.
·
Proof of generation of the e.firma Certificate.
If any inconsistency is found in the fiscal situation of the
taxpayer, legal representative, partners, shareholders or members, the
"Acknowledgment of request for additional information, related to your fiscal situation" will be issued, in accordance with what is stated by the procedure form 197/CFF "Clarification in requests for Password or e.firma Certificate procedures"
of this Annex.
The e.firma digital certificate has a validity of four years from the date of its issuance.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
·
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs., except non-working days:
Telephone attention from anywhere in the country 55 627 22 728 and
for outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
·
Personal attention at SAT Offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos- de-servicios-tributarios
The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and
Friday from 08:30 to 15:00 hrs., except non-working days.
·
SAT Complaints and Reports, from anywhere in the country: 55 885 22 222
and for outside the country (+52) 55 885 22 222 (complaints and reports).
·
Email: denuncias@sat.gob.mx
·
On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
·
Red phones located in SAT offices.
·
MarcaSAT 55 627 22 728 option 8.
Additional information
·
The legal representation referred to in this procedure form will be carried out in terms of articles 19 and 19-A of the CFF.
·
When you receive the "Acknowledgment of request for additional information, related to your fiscal situation", you must present a clarification with the
information that disproves the irregularity identified in your fiscal situation, of your legal representative or, if applicable, of partners, shareholders or
members, in accordance with procedure form 197/CFF "Clarification in requests for Password or e.firma Certificate procedures" of the
present Annex, which will be attended by the authority within a period of 10 days.
·
When it is identified that the taxpayer falls under any of the circumstances of the sixth paragraph of article 17-D of the CFF and has not corrected their
fiscal situation, the SAT will deny the issuance of the e.firma Certificate.
·
All original documents presented are solely for verification by the authority and will be digitized.
Legal basis
Articles 2 of the Political Constitution of the United Mexican States; 17-D, 19 and 19-A of the CFF; 13 RCFF;
Rule 2.2.14. of the RMF.
313/CFF
(Repealed)
..............................................................................................................................................
321/CFF Request for registration in the RFC of natural persons through virtual office.
Procedure
Service
Description of the procedure or service
Amount
Requests registration in the RFC for natural persons through virtual office.
Free
Payment of rights
Cost:
Who can request the procedure or service?
When is it presented?
·
Mexicans living abroad without fiscal obligations in
Mexico.
·
Natural persons who only receive income from salaries and in general from the provision of a personal subordinate service.
·
Natural persons without fiscal obligations.
When you need your RFC key.
Where can I present it?
In virtual office with prior appointment registered at:
The SAT Portal: https://citas.sat.gob.mx/
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the procedure or service?
Schedule your appointment:
Enter the link https://citas.sat.gob.mx/ in the section "Register appointment".
Receive by email the appointment confirmation acknowledgment in virtual office.
Send your information:
Send to the email address oficina.virtual@sat.gob.mx or in the section "Consult/Manage appointment" (section Files), the documents indicated
in the following section What requirements must I meet?, in accordance with the specifications indicated in said section. Send the files,
preferably before your virtual session, indicating as "Subject" your CURP or full name.
Attend your virtual office appointment:
Enter your virtual session in accordance with the instructions indicated in the email confirmation of your appointment and provide the information that
the staff attending the procedure requests.
At the end of the procedure, if you meet the requirements, you will receive by email the UNIQUE ACKNOWLEDGMENT OF REGISTRATION IN THE FEDERAL
TAXPAYER REGISTRY and TAX SITUATION CERTIFICATE.
In the event that you do not meet any of the requirements, you must restart your procedure.
What requirements must I meet?
Have an appointment, previously registered at https://citas.sat.gob.mx/
Additionally, present:
Send the files in PDF format, with each file not exceeding 4 MB, of the following documentation, which must be digitized in color
from the original document:
CURP or, if applicable, in the case of naturalized persons, a certificate of naturalization issued by the competent authority duly certified
(in this case, you can present the digitized certified copy).
Proof of address in Mexico, such as utility bills for electricity, gas, pay TV, internet, phone or water in the name of
the taxpayer or a third party, it must not be older than 4 months or any of those indicated in Section I.
Definitions; point 1.2. Official identifications, proof of address and powers, subsection B) Proof of address, of this
Annex.
- In the case of Mexicans living abroad without fiscal obligations in Mexico, the
Third Generation Consular Matrícula, valid, is also accepted as proof of address,
issued by the Mexican consular representations abroad, only when it indicates a place with a complete address in national territory.
Valid official identification of the taxpayer, such as a valid voter credential, valid passport, or any of those indicated in
Section I. Definitions; point 1.2. Official identifications, proof of address, and powers of attorney,
subsection A) Official identification,
of the present Annex.
*In the case of Mexicans living abroad without tax obligations in Mexico, the valid Voter Credential from Abroad issued by the National Electoral Institute (formerly the Federal Electoral Institute), as well as the valid Third Generation Consular Matrícula,
issued by the Mexican consular representations abroad, will also be accepted.
FORMAT FOR REGISTRATION IN THE FEDERAL TAXPAYER REGISTRY THROUGH VIRTUAL OFFICE (FOV-I), contained in Annex
1, which you can download when scheduling your appointment at: https://citas.sat.gob.mx/ when selecting the section Requirements to carry out your procedure or at:
http://omawww.sat.gob.mx/documentossat/Documents/agsc/FOV_Inscripcion.pdf
What conditions must I meet?
Not applicable.
TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I track the procedure or service?
Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
Immediate procedure.
No.
Resolution of the procedure or service
·
If you meet all the requirements, you obtain your registration in the RFC and receive the documents that prove the registration of your request.
·
In the event that you do not meet any of the requirements, you must start your procedure again.
Maximum time for the SAT to resolve the procedure or service
Maximum time for the SAT to request additional information
Maximum time to comply with the requested information
Immediate procedure.
Immediate procedure.
Not applicable.
What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
·
Unique Acknowledgment of Registration in the Federal Taxpayer Registry.
·
Tax Status Statement.
Indefinite.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
·
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs. Mexico City time, except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 option 5 and for outside the country (+52) 55 627 22 728 option 5.
Via Chat: http://chat.sat.gob.mx
·
Virtual Office. You can access this attention channel by scheduling your appointment at the following link: http://citas.sat.gob.mx/
·
Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de- servicios-tributarios
The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
·
Frequently asked questions: https://www.sat.gob.mx/aplicacion/24452/realiza-tu-preinscripcion-en- el-rfc-como-persona-fisica
·
SAT Complaints and Reports, from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
·
Email: denuncias@sat.gob.mx
·
On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o- denuncia
·
Red phones located in SAT offices.
·
MarcaSAT 55 627 22 728 option 8.
Additional Information
To facilitate the presentation of the procedure through the virtual office, the " Guide for presenting the Request for registration in the RFC of natural persons through the virtual office " is made available to you, which is found in the section " Related contents " of the following link: https:// www.sat.gob.mx/tramites/82714/realiza-tu-inscripcion-en-el-rfc-persona-fisica
Legal Basis
Articles: 27 of the CFF; 22 of the RCFF; Rule 2.4.11. of the RMF.
322/CFF Tax Data Card.
Procedure
Service
Description of the procedure or service
Amount
If you forgot your data or wish to have them in a practical way, you can obtain your Tax Data Card, which contains your name, postal code, and tax regime.
Free
Payment of rights
Cost:
Who can request the procedure or service?
When is it presented?
Natural persons who need to remember or wish to have their tax data.
When you need it.
Where can I present it?
On the SAT Portal:
Natural persons who are registered in the RFC and need to have their tax data for invoicing: https://www.cloudb.sat.gob.mx/datos_fiscales/
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the procedure or service?
Through the SAT Portal:
Enter https://www.cloudb.sat.gob.mx/datos_fiscales/
Enter your RFC or CURP.
Read and accept the terms and conditions.
Press the Next button.
The system will search for your registered email addresses on the different SAT platforms.
Select an email to which the document with your tax data will be sent and click Next.
The system will send you to the selected email a temporary link where you can download the document with the tax data.
What requirements must I meet?
No documentation is required.
What conditions must I meet?
Have an email address previously registered on any of the SAT platforms.
TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I track the procedure or service?
Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
Through the SAT Portal.
No.
Resolution of the procedure or service
In the event that the procedure is admissible: Tax Data Card.
Maximum time for the SAT to resolve the procedure or service
Maximum time for the SAT to request additional information
Maximum time to comply with the requested information
Immediate procedure.
Not applicable.
Not applicable.
What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
Tax Data Card.
Indefinite.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
·
MarcaSAT from Monday to Friday from 8:00 to 18:30 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
·
Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de- servicios-tributarios
The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
·
SAT Complaints and Reports from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
·
Email: denuncias@sat.gob.mx
·
On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o- denuncia
·
Red phones located in SAT offices.
·
MarcaSAT 55 627 22 728 option 8.
Additional Information
The service is only available for natural persons.
The duration of the link for downloading the Tax Data Card will last 3 hours.
Remember that the issuance of an invoice cannot be conditioned on the exhibition of the Tax Identification Card or Tax Status Statement.
Legal Basis
Articles: 29 and 29-A of the CFF; Rule 2.7.1.49. of the RMF.
..............................................................................................................................................
From the Decree granting tax incentives to encourage the use of electronic payment methods, published in the DOF on September 02, 2024.
1/DEC-5 Notice to participate in the " El Buen Fin " Draw in accordance with the Decree granting tax incentives to encourage the use of electronic payment methods.
Procedure
Service
Description of the procedure or service
Amount
Notice to declare the intention to participate with the delivery of prizes in the Draw " El Buen Fin " and enjoy the tax incentive consisting of crediting against the own ISR or withheld from third parties of this tax, the amount corresponding to the delivery of prizes.
Free
Payment of rights
Cost:
Who can request the procedure or service?
When is it presented?
Financial entities and other entities referred to in article First of the Decree granting tax incentives to encourage the use of electronic payment methods that intend to participate with the delivery of prizes in the Draw " El Buen Fin ", through their legal representatives.
By November 14, 2024 at the latest.
Where can I present it?
https://www.sat.gob.mx/tramites/operacion/60219/presenta-el-aviso-para-participar-en-el-sorteo- %22el-buen-fin%22
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the procedure or service?
Enter the SAT portal at the link in the section Where can I present it?
Register in My Portal, your RFC key and Password and choose Log in.
Select the option Internet Services / Service or requests / Request and the form will appear, in the section " Description of Service ", which must be filled out based on the following:
·
Procedure: Select the option DRAWS.
·
Directed to: SAT.
·
Subject: I declare my intention to participate with the delivery of prizes in the Draw.
·
Description: I present the notice to declare my intention to participate with the delivery of prizes in the Draw " El Buen Fin " and enjoy the tax incentive consisting of crediting against the own ISR or withheld from third parties of this tax, the amount corresponding to the delivery of prizes up to exhaustion.
For this purpose, attached to this notice is the " Commitment Letter for Transmission of Information and Acceptance of the Conditions of the El Buen Fin Draw ", including the information of the Clearing House and/or Specialized Company that will assist in transmitting the information, consisting of the identification number or Financial Identification (FIID), participating BIN (Bank Identification Number) numbers, nature (credit or debit); and if applicable, the identification number of the Unique Base.
Attach the " Commitment Letter for Transmission of Information and Acceptance of the Conditions of the El Buen Fin Draw ", in PDF format and compressed (zip format), in the Attach file section and choose Upload.
Press the Send button, the Acknowledgment of receipt is generated which contains the procedure folio with which you can track your notice, print it or save it.
Review your service or request case within 5 days to verify if additional information was requested from you, if so, you will have 10 days to deliver it, if you exceed that deadline, it is necessary to enter your notice again.
What requirements must I meet?
Attach in PDF file and compressed (zip format) the " Commitment Letter for Transmission of Information and Acceptance of the Conditions of the El Buen Fin Draw " contained in Annex 1. Approved official forms, which contains the declaration and information indicated in numeral 3 of the section What do I have to do to carry out the procedure or service?
What conditions must I meet?
·
Have an active Password.
·
You must adhere to the bases, terms and conditions of participation of the Draw that the SAT publishes on its portal.
TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I track the procedure or service?
Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
On the SAT Portal with the folio number found in the Acknowledgment of receipt, at https://www.sat.gob.mx/aplicacion/operacion/91727/ consulta-de-servicio-o-solicitud-del-contribuyente
Register in My Portal, your RFC key, Password and choose Log in.
Select the option Internet Services / Service or requests / Consult and enter the folio number assigned to your procedure.
No.
Resolution of the procedure or service
If you meet the requirements and conditions, the Notice will be considered presented.
Maximum time for the SAT to resolve the procedure or service
Maximum time for the SAT to request additional information
Maximum time to comply with the requested information
10 days.
5 days.
10 days.
What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
Acknowledgment of receipt and response.
Annual.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
·
MarcaSAT from Monday to Friday from 9:00 to 18:00 hrs., except non-working days.
·
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
·
Via Chat: http://chat.sat.gob.mx
·
Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de- servicios-tributarios
The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
·
SAT Complaints and Reports from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
·
Email: denuncias@sat.gob.mx
·
On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/ presenta-tu-queja-o-denuncia
·
Red phones located in SAT offices.
·
MarcaSAT 55 627 22 728 option 8.
Additional Information
Not applicable.
Legal Basis
Articles: 33-B of the CFF; First, Second, DOF DECREE 02/09/2024; Rule 11.4.9. of the RMF.
2/DEC-5 Notice of conformity for the permanent compensation of funds that must be presented by the federative entities.
Procedure
Service
Description of the procedure or service
Amount
Notify the Ministry of Finance and Public Credit to declare your conformity for the permanent compensation of funds procedure to be applied.
Free
Payment of rights
Cost:
Who can request the procedure or service?
When is it presented?
Federative entities through their respective treasury organs.
When you need it.
Where can I present it?
In the Office of the Unit for Coordination with Federative Entities, located at Palacio Nacional s/n Edificio Polivalente, Piso 4, Colonia Centro, Alcaldía Cuauhtémoc, C.P. 06000, Mexico City. (In an attention schedule of 9:00 to 15:00 hrs.).
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the procedure or service?
Go to the offices of the Unit for Coordination with Federative Entities indicated in the section Where can I present it?
With the documentation mentioned in the section What requirements must I meet?
Deliver the requested documentation to the staff who will handle the procedure.
Receive your acknowledgment of receipt.
What requirements must I meet?
Present a written document according to the Model of written document named Letter of conformity of the Draws, which is found in numeral 2, of section B. Formats, questionnaires, instruction manual and approved catalogs, contained in Annex 1 of the RMF.
What conditions must I meet?
Not applicable.
TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I track the procedure or service?
Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
Directly at the Unit for Coordination with Federative Entities, located at Palacio Nacional s/n Edificio Polivalente, Piso 4, Colonia Centro, Alcaldía Cuauhtémoc, C.P. 06000, Mexico City. (In the attention schedule of 09:00 to 15:00 hrs.).
No.
Resolution of the procedure or service
If you meet the requirements, the Notice will be considered presented.
Maximum time for the SAT to resolve the procedure or service
Maximum time for the SAT to request additional information
Maximum time to comply with the requested information
Immediate procedure.
Not applicable.
Not applicable.
What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
Acknowledgment of receipt.
Annual.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
·
MarcaSAT from Monday to Friday from 09:00 to 18:00 hrs ., except non-working days:
·
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
·
Via Chat: http://chat.sat.gob.mx
·
Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de- servicios-tributarios
The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
·
SAT Complaints and Reports from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
·
Email: denuncias@sat.gob.mx
·
On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/ presenta-tu-queja-o-denuncia
·
Red phones located in SAT offices.
·
MarcaSAT 55 627 22 728 option 8.
Additional Information
Not applicable.
Legal Basis
Articles: 33-B of the CFF; 15 of the LCF; First, Fourth, DOF DECREE 02/09/2024; Administrative collaboration agreements in federal tax matters, Section IV; Rule 11.4.1. of the RMF.
3/DEC-5 Presentation of the payment receipt to the Ministry of the Interior of proceeds from unclaimed prizes in accordance with the Decree granting tax incentives to encourage the use of electronic payment methods.
Procedure
Service
Description of the procedure or service
Amount
Delivery of the payment receipt of proceeds from unclaimed prizes.
Free
Payment of rights
Cost:
Who can request the procedure or service?
When is it presented?
The participating entities of the " El Buen Fin " Draw.
By February 07, 2025 at the latest.
Where can I present it?
On the SAT Portal: https://www.sat.gob.mx/tramites/operacion/73792/presenta-el-comprobante-de-pago-por- aprovechamientos-de-premios-no-reclamados
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the procedure or service?
Enter the SAT portal at the link in the section Where can I present it?
Register in My Portal, your RFC key, Password and choose Log in.
Select the option Internet Services / Service or requests / Request and the form will appear, in the section " Description of Service ", which must be filled out based on the following:
·
Procedure: Select the option DRAWS.
·
Directed to: SAT.
·
Subject: Delivery of the payment receipt of proceeds from unclaimed prizes.
·
Description: I present the payment receipt to the Ministry of the Interior of proceeds from unclaimed prizes in accordance with the Decree granting tax incentives to encourage the use of electronic payment methods, declaring the following: " To comply with what is stated in Rule 11.4.3. of the current General Fiscal Resolution, attached to this notice is the scanned copy of the payment of proceeds for the amount of $___________, for the concept of prizes that, for reasons beyond my represented party's control, could not be delivered to the winners of the El Buen Fin 2024 Draw ".
Attach the " Payment Receipt to the Ministry of the Interior of proceeds from unclaimed prizes " in PDF format and compressed (zip format), in the Attach file section and choose Upload.
Press the Send button, the Acknowledgment of receipt is generated which contains the procedure folio with which you can track your notice, print it or save it.
Review your service or request case within 5 days to verify if additional information was requested from you, if so, you will have 10 days to deliver it, if you exceed that deadline, it is necessary to enter your request again.
What requirements must I meet?
Payment receipt of proceeds from unclaimed payments.
What conditions must I meet?
Have an active Password.
TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I track the procedure or service?
Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
On the SAT Portal with the folio number found in the Acknowledgment of receipt, at https://www.sat.gob.mx/aplicacion/operacion/91727/ consulta-de-servicio-o-solicitud-del-contribuyente
Register in My Portal, your RFC, password and choose Log in.
Select the option Internet Services / Service or requests / Consult and enter the folio number assigned to your procedure.
No.
Resolution of the procedure or service
If you meet the requirements, the payment receipt of proceeds will be considered presented.
Maximum time for the SAT to resolve the procedure or service
Maximum time for the SAT to request additional information
Maximum time to comply with the requested information
10 days.
5 days.
10 days.
What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
Acknowledgment of receipt and response.
Annual.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
·
MarcaSAT from Monday to Friday from 9:00 to 18:00 hrs., except non-working days:
·
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
·
Via Chat: http://chat.sat.gob.mx
·
Personal attention at SAT Offices located in various cities in the country, as established in the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de- servicios-tributarios
The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
·
SAT Complaints and Reports from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
·
Email: denuncias@sat.gob.mx
·
On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/ presenta-tu-queja-o-denuncia
·
Red phones located in SAT offices.
·
MarcaSAT 55 627 22 728 option 8.
Additional Information
Not applicable.
Legal Basis
Articles: 33-B of the CFF; First, Second DOF DECREE 02/09/2024; 123 of the RLFJS; Rule 11.4.3. of the RMF.
4/DEC-5 Delivery of information that must be provided by the participating entities of the " El Buen Fin " Draw, assisted by the clearing house and/or specialized company.
Procedure
Service
Description of the procedure or service
Amount
Present the information that must be delivered by the participating entities of the " El Buen Fin " Draw through the clearing houses and/or specialized company.
Free
Payment of fees
Cost:
Who can request the procedure or service?
When is it submitted?
The entities participating in the "El Buen Fin" Lottery through the clearinghouses and/or specialized companies.
No later than November 27, 2024.
Where can I submit it?
In the private network that the SAT will make known to the participating clearinghouses and specialized companies.
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the procedure or service?
The entities participating in the prize delivery of the "El Buen Fin" Lottery must deliver to the SAT, for which they may have the assistance of the clearinghouses and/or specialized companies, the information concerning the purchase operations and the participating merchants during the "Buen Fin" period, so that they deposit it in the private network that the SAT will make known to them.
What requirements must I meet?
Provide the SAT with the following information:
For financial entities (Issuers).
Identifier number of the participating financial entity.
Date of the transaction carried out by the cardholder, a natural person, or through active point-of-sale terminals of the participating merchant, in DDMMYY format.
Full number of the participant's card, or the account associated with the payment of sales generated by the point-of-sale terminal of the participating merchant.
Total amount of the transaction expressed in pesos up to two decimal places.
Sales authorization number.
Transaction reference number generated at the point of sale or the last 12 positions of the 23-position reference from the account statement.
For financial entities (Acquirers).
Establishment affiliation number where the purchase operation was carried out.
RFC Key.
Trade name.
Corporate name associated with the establishment affiliation number where the purchase operation was carried out.
Institution (name of the clearinghouse).
Acquirer (name of the financial entity).
Checking account number.
Under what conditions must I comply?
Not applicable.
TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I track the procedure or service?
Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
The use of the services of the private network that the SAT will make known to the participating clearinghouses and specialized companies is supported by Guidelines for Operation in Matters of Information Security.
No.
Resolution of the procedure or service
If you meet the requirements, the procedure will be considered submitted.
Maximum time limit for the SAT to resolve the procedure or service
Maximum time limit for the SAT to request additional information
Maximum time limit to comply with the requested information
5 days.
Not applicable.
Not applicable.
What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
Confirmation of receipt of information.
Annual.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
·
MarcaSAT from Monday to Friday from 9:00 to 18:00 hrs., except non-working days:
·
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
·
Via Chat: http://chat.sat.gob.mx
·
Personal attention at SAT Offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios
The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
·
SAT Complaints and Reports from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
·
Email: denuncias@sat.gob.mx
·
On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/ presenta-tu-queja-o-denuncia
·
Red phones located in SAT offices.
·
MarcaSAT 55 627 22 728 option 8.
Additional information
Not applicable.
Legal basis
Articles: 33-B of the CFF; First, Second, DOF Decree 02/09/2024; Rule 11.4.6. of the RMF.
5/DEC-5 Delivery of information that must be provided by the participating entities of the "El Buen Fin" Lottery, assisted by the clearinghouse and/or specialized company, regarding the prizes paid by federal entity.
Procedure
Service
Description of the procedure or service
Amount
Provides information related to payments corresponding to prizes delivered to cardholders and winning merchants, by federal entity.
Free
Payment of fees
Cost:
Who can request the procedure or service?
When is it submitted?
The entities participating in the "El Buen Fin" Lottery through the clearinghouses and/or specialized companies.
No later than January 21, 2025.
Where can I submit it?
In the private network that the SAT will make known to the entities participating in the "El Buen Fin" Lottery through the clearinghouses and specialized companies.
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the procedure or service?
The entities participating in the prize delivery of the lottery must deliver to the SAT, for which they may have the assistance of the clearinghouses and/or specialized companies, the information concerning the prizes delivered by federal entity in the private network that the SAT will make known to them.
What requirements must I meet?
Provide the SAT with the following information:
The data established in the procedure sheet 4/DEC-5 Delivery of information that must be provided by the participating entities of the "El Buen Fin" Lottery, assisted by the clearinghouse and/or specialized company.
Amount of the prize effectively delivered expressed in pesos up to two decimal places.
23-position reference number from the account statement or transaction movement number generated at the point of sale, as applicable.
Prize application code or indicator.
Name of the federal entity, municipality and/or Postal Code associated with the address of the winning cards, or the accounts associated with the payment of sales generated by the point-of-sale terminal of the winning merchants.
Under what conditions must I comply?
Not applicable.
TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I track the procedure or service?
Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
The use of the services of the private network that the SAT will make known to the entities, to the clearinghouses and specialized companies participating, is supported by Guidelines for Operation in Matters of Information Security.
No.
Resolution of the procedure or service
If you meet the requirements, the procedure will be considered fulfilled.
Maximum time limit for the SAT to resolve the procedure or service
Maximum time limit for the SAT to request additional information
Maximum time limit to comply with the requested information
5 days.
Not applicable.
Not applicable.
What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
Confirmation of receipt of information.
Annual.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
·
MarcaSAT from Monday to Friday from 9:00 to 18:00 hrs., except non-working days:
·
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
·
Via Chat: http://chat.sat.gob.mx
·
Personal attention at SAT Offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios
The following days and hours: Monday to Thursday from 9:00 to 16:00 hrs. and Friday from 08:30 to 15:00 hrs., except non-working days.
·
SAT Complaints and Reports from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
·
Email: denuncias@sat.gob.mx
·
On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/ presenta-tu-queja-o-denuncia
·
Red phones located in SAT offices.
·
MarcaSAT 55 627 22 728 option 8.
Additional information
The information required in this procedure sheet must be presented independently of the information provided in accordance with procedure sheet 4/DEC-5 Delivery of information that must be provided by the participating entities of the "El Buen Fin" Lottery, assisted by the clearinghouse and/or specialized company.
Legal basis
Articles: 33-B of the CFF; First, Second, DOF Decree 02/09/2024; Rule 11.4.7. of the RMF.
6/DEC-5 Notice of manifestation of participation of the clearinghouse and specialized company to act as an information intermediary between the participating entities as prize payers and the SAT.
Procedure
Service
Description of the procedure or service
Amount
Notice to manifest the willingness to participate as an information intermediary and establish contact with participating entities as prize payers for the "El Buen Fin" Lottery to carry out activities related to the Lottery.
Free
Payment of fees
Cost:
Who can request the procedure or service?
When is it submitted?
Clearinghouses and specialized companies that intend to act as information intermediaries between the entities participating in the lottery and the SAT.
No later than October 31, 2024.
Where can I submit it?
On the SAT Portal:
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the procedure or service?
Enter the SAT portal at the link in the section "Where can I submit it?"
Register in My Portal, your RFC key and Password and choose Log in.
Select the option Internet Services / Service or requests / Request and the Service Description form will appear, which must be filled out based on the following:
·
Procedure: select the option LOTTERIES.
·
Directed to: SAT.
·
Subject: I manifest my willingness to participate as an information intermediary.
·
Description: I manifest my willingness to participate as a clearinghouse and/or specialized company responsible for transmitting the information of the entities I represent in the process of The "El Buen Fin" Lottery 2024, and establish contact with them for the fulfillment of activities related to the Lottery.
The liaison of the Clearinghouse or specialized company is designated as RFC, full name, position and contact means (email and phone), who has the commitment to guarantee the security, integrity and confidentiality of the information to be transmitted in the SAT's private network and comply with the technical requirements that the SAT establishes for such effect.
For this reason, attached to this notice is the Authorization issued by BANXICO to organize and operate as a clearinghouse as proof of the operation or the document issued by the CNBV that backs the Specialized Company as a participant in the payment media networks.
Attach "Authorization issued by BANXICO" or "Document issued by the CNBV" in compressed PDF format (zip format), in the Attach file section and choose Upload.
Press the Send button, the Receipt Acknowledgement is generated which contains the procedure folio with which you can track your notice, print it or save it.
Review your service or request case within 5 days to verify if you were asked for additional information, if so, you will have 10 days to deliver it, if you exceed that deadline it is necessary to re-enter your request.
What requirements must I meet?
Attach "Authorization issued by BANXICO" or "Document issued by the CNBV" in compressed PDF format (zip format) containing the manifestation and mandatory information referred to in item 3 of the section "What do I have to do to carry out the procedure or service?"
Under what conditions must I comply?
·
Have an active Password.
·
You must adhere to the bases, terms and conditions of participation of the lottery that the SAT publishes on its portal for this purpose.
TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I track the procedure or service?
On the SAT Portal with the folio number found in the Receipt Acknowledgement, at https://www.sat.gob.mx/aplicacion/operacion/91727/ consulta-de-servicio-o-solicitud-del-contribuyente
Register in My Portal, your RFC key, Password and choose Log in.
Select the option Internet Services / Service or requests / Consult and enter the folio number assigned to your procedure.
Will the SAT carry out any inspection or verification to issue the resolution of this procedure or service?
No.
Resolution of the procedure or service
If you meet the requirements and conditions, the Notice will be considered submitted.
Maximum time limit for the SAT to resolve the procedure or service
Maximum time limit for the SAT to request additional information
Maximum time limit to comply with the requested information
10 days.
5 days.
10 days.
What document do I obtain upon completing the procedure or service?
What is the validity of the procedure or service?
Receipt acknowledgement and response.
Annual.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
·
MarcaSAT from Monday to Friday from 9:00 to 18:00 hrs., except non-working days:
Telephone attention: from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728.
Via Chat: http://chat.sat.gob.mx
·
Personal attention at SAT Offices located in various cities in the country, as established in the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios
The following days and hours: Monday to Friday from 9:00 to 16:00 hrs., except non-working days.
·
SAT Complaints and Reports from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports).
·
Email: denuncias@sat.gob.mx
·
On the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/ presenta-tu-queja-o-denuncia
·
Red phones located in SAT offices.
·
MarcaSAT 55 627 22 728 option 8.
Additional information
Not applicable.
Legal basis
Articles: 33-B of the CFF; First, Second, DOF Decree 02/09/2024; Rule 11.4.10. of the RMF.
..............................................................................................................................................
Sincerely.
Mexico City, October 7, 2024. - In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona signs. - Rubric.
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