On June 19, 2020, The Mexican Tax Authority (SAT) published in the Official
Federal Gazette the second draft of the Second Resolution of Modifications
of the Miscellaneous Tax Resolution (RMF) and its Annex 1-A.

Through the rule 2.2.14, it was established that the Tax Authority may renew
the e-signature even if it is expired, as long as the taxpayers comply with the
requirements established in the form 106/CFF “Application for renewal of the
Certificate of e.Signature”, contained in Annex 1-A of the RMF 2020.

Who can carry out this procedure?

The renewal of the e-signature will only apply to individuals of legal age who
have an expired or revoked e-signature certificate, as long as it effects have
been lost within the year prior to the request.

Means to renew the e-signature.

This procedure may be carried out through the “SAT ID” application on your
mobile device or by entering the Tax Authority’s Portal, options: Other
procedures and services / Identification and electronic signing / Request for
authorization to renew the e-signature through “SAT ID”.

To whom it does not apply?

This facility will not be applicable if the use of the e-signature certificate is
restricted when any of the scenarios established in article 17-H of the Federal
Tax Code (except in the case established in section VI of the Federal Tax
Code) or rule 2.2.1 of the RMF 2020 is updated.

Some requirements and documents to carry out the procedure.

• Have a Tax ID (RFC), personal email and cell phone number.
• Digitize your current official identification with a photograph, on both
  sides (ID, passport, license, military ID, among others).
• You must record a video, saying the phrase that the portal or the
  application provides. The video must be of good quality and the audio
  must be clearly heard.
• Sign the application, as signed in your official identification.

Resolution time.

In accordance with the provisions of Annex 1-A of the Miscellaneous Tax
Resolution 2020, it was established that the Tax Authority must solve the
requests within five business days following the submitting of the request. It
is important to mention that the authorities may request information
through the established means of contact.

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