The tax authorities have established certain measures to sanction taxpayers who commit certain conducts.

One of the measures is the restriction and in certain cases, the cancellation of the digital-stamp certificates. These certificates are essential for the issuance of any type of tax receipt, so if the use of the certificates is restricted or canceled to a taxpayer, he would not be able to issue any sales or services receipts –to name a few–, and this could affect its operation considerably.

Below we will mention the outstanding conducts by which the tax authority could temporarily restrict and cancel the digital-stamp certificates of any taxpayer:

• The omission to file the annual tax return or two or more provisional payments.

• During the administrative enforcement proceeding, the taxpayer is not located or disappears.

• Determination that the status of a taxpayer is not located, missing or leaving his tax address without filing previous notice.

• In case the tax authority finds out that the holder of the digital-stamp certificate is listed, on a definitive basis, as a taxpayer who celebrates non-existent operations.

• If the individuals or legal entities gave a tax effect to the invoices issued by an entity listed, on a definitive basis, as a taxpayer who celebrates non-existent operations.

• If the declared income and the tax withheld does not match those indicated in the invoices and/or databases held by the tax authority.

• If the contact information mentioned in the e-filing mailbox is not correct.

What should I do if the use of my digital-stamp certificates was restricted?

A clarification must be filed to correct the irregularities detected or to rebut the causes for which your digital-stamp certificate was left without effects and/or the use of your e-signature was restricted.

This clarification is filed through the tax authority website, on the section “Mi Portal”: https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.action.es

Here are the steps that should be followed to file the aforementioned clarification:

1. Enter the tax authority website and on the section: “Mi Portal”, type your tax ID (RFC) and password.

2. Press the Login button (Iniciar sesión).

3. Select the sections: Servicios por Internet/Aclaraciones/Solicitud.

4. Select the option “Trámites” and the label “bloqueo certificados de sellos digitales” that applies to the case for which the invoicing mechanisms where restricted. Example: If it was due to omission of obligations, you will choose “Bloqueo certificado de sellos digitales por dec omisas”.

5. Fill out the electronic form according to the following:

• In the field “Asunto”: you may type “Desbloqueo de CSD”.

• In the field “Descripción”: type the arguments against the restriction of the digital-stamp certificates.

6. Attach the files corresponding to the administrative resolution through which your digital-stamp certificate was left without effects, along with the evidence that rebuts or rectify the irregularities detected.

7. Send your clarification to the tax authority and print and keep your electronic acknowledgement of receipt.

8. Wait for the tax authority’s response.

The tax authority will have 10 business days to issue a resolution and 5 business days to request additional information; in the latter case, the taxpayer will have a period of 5 business days to comply with the requested information.

When the answer is not favorable to the taxpayer, a resolution will be notified through the e-filing mailbox; otherwise, you will only receive a response to your clarification.

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