On September 29, 2020, the Mexican Tax Authority (SAT) published the 3rd resolution of modifications to the 2020 Miscellaneous Tax Resolution in its 4th anticipated version and its Annex 1-A; through which the rule 2.12.15 “Clarification of invitation letters or exhortations of omitted obligations” was added, which guides taxpayers in the filing of clarifications of invitation letters or exhorts issued by the tax authority.

This rule mentions the following:

“2.12.15. When individuals or legal entities receive an invitation or exhortation letter, through which a tax authority requests the demonstration of compliance in the filing of the proper declarations in accordance with the applicable tax provisions, for any tax, concept, period and exercise, they could file the corresponding clarification before the closest Decentralized Collection Administration to their fiscal domicile, in accordance with the provisions established in the form 128 / CFF “Clarification of requirements or invitation letter of omitted obligations”, contained in Annex 1 -A.

The provisions of this rule will not be applicable in the case of invitation letters issued by the General Directorate for the Administration of Large Taxpayers.” 

Therefore, Annex 1-A is updated, in the Tax Procedures section, Form 128 / CFF “Clarification of requirements or invitation letters of omitted obligations”.

With this modification, it is established that the procedure can be carried out through “My Portal” (Mi Portal) on the SAT’s webpage or in the Decentralized Collection Administration that is the closest to the taxpayer’s fiscal domicile.

In order to file the clarification, the corresponding documentation must be attached in a digital file (statements, notices or documentation), as well as a copy of the requirement, according to the instructions established in the form 128 / CFF, detailed below.

For more information about this procedure please visit: http://www.sat.gob.mx/gobmx/Paginas/ficha_128_cff.html

We remain at your service for any questions or clarification in this regard.