Through the third preliminary draft of the Second Resolution of Modifications of the Miscellaneous Tax Resolution (RMF) for 2020, the Mexican Tax Authority (SAT) modified the Forty-Seventh Transitory article, which mentions the proper authorization of the e-filing mailbox, so that it could be an effective form of communication between taxpayers and the SAT.

Due to the pandemic caused by COVID-19, this tool becomes essential to be able to maintain close communication with the tax authority, avoiding any risk of contagion by maintaining social distancing. Article 86-D of the Federal Tax Code establishes a fine for the non-compliance or the failure to update the aforementioned authorization, which ranges from $ 3,080 to $ 9,250 MXN.

To avoid being penalized by the tax authority, it is important to consider the new deadlines established in the third preliminary draft. Additionally, we have to take notice of the saturation of the electronic services due to the pandemic, so we recommend enabling the e-filing mailbox as soon as possible.

The change published by the tax authority on June 30, 2020, establishes an extension of the term to enable the e-filing mailbox. Legal entities must enable this tool no later than September 30, 2020, and individuals must comply with the aforementioned obligation no later than November 30, 2020.

Likewise, it is established that the e-filing mailbox is considered optional for taxpayers belonging to the wage regime, with the exception of the taxpayers who belong to the assimilated to wages regime whose income in the previous year was greater than or equal to $3’000,000.

The aforementioned taxpayers must enable the e-filing Mailbox no later than July 15, 2020.