Mexico: the importance of ‘Tax Mailbox’ from SAT
The Tax Mailbox is an electronic tool enabled by the Mexican Tax Administration Service (SAT). Its aim is to serve as an official communication channel between SAT and companies for all types of notices.
What is the Tax Mailbox
The main functions of the tax mailbox include:
- Receiving official notifications with legal effects; a company is considered notified even if it does not check the message.
- Submitting filings, requests, and documents, such as tax refund applications or clarifications before the SAT.
- Responding to audits and electronic tax reviews.
- Consulting tax status and tracking procedures.
- Requesting appointments for tax-related procedures.
Foreseeable entry into force
SAT has recently announced the mandatory activation of the tax mailbox no later than December 31st, 2025. The process includes the registration of at least one official email address and one phone number as contact methods. These must be validated to complete the registration.
Sanction and fines
Companies whose Federal Taxpayer Registry (RFC) status is suspended or canceled are not required to activate the tax mailbox. They will not be fined unless they have issued payroll CFDIs within the past 12 months.
SAT has established in Articles 86-C and 86-D of the Federal Tax Code that failure to comply with this obligation may result in monetary penalties ranging from MXN $3,850 to $11,540 (USD$605.4).
If a company provides incorrect or unauthentic contact information -whether an email address or phone number- SAT may temporarily restrict their Digital Certificates used for invoicing.
Exploring intermediation with tax authorities in each country is an essential and crucial task for maintaining regulatory compliance. Therefore, if you need assistance with your operations in Mexico or any of the over 50 jurisdictions where we operate, do not hesitate to contact us.
We invite you to contact us via our form for a personalized consultation.
At Auxadi, we offer comprehensive services in accounting, tax, payroll, and corporate legal services to multinationals and funds. With experience since 1979 and a presence in over 50 countries, including 22 proprietary subsidiaries, our advanced technological platform and proven methodology enable us to guarantee efficient management in compliance with local regulations.
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Founded in 1979, Auxadi is a family-owned business working for multinational corporations, private equity funds and real estate funds. It’s the leading firm in international accounting, tax compliance, payroll, transfer pricing, and corporate legal services management connecting Europe and the Americas with the rest of the world, offering services in 50 countries. Its client list includes many of the top 100 PERE companies. Headquartered in Madrid, with offices in US and further 26 international subsidiaries, Auxadi serves 1,500+ SPVs across 50 jurisdictions.
All information contained in this publication is up to date on 2024. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.
