How to get the RFC?

When a person becomes of age he has the obligation to pay taxes, whether he has a company or carries out some business activity as an individual, receiving a remuneration for the work that will be done.

The RFC is the acronym of “Registro Federal de Contribuyentes”, which is a unique key that the Mexican government uses to identify the natural persons, who are the employees, and the legal entities that are the companies, to obtain a registration of the economic activities carried out in the country.

All individuals and corporations, as well as their partners and shareholders, are required to register with the Federal Taxpayers Registry.

According to article 27 of the Fiscal Code of the Federation (CFF) it is established who are obligated and who are not to be registered, so all those individuals and corporations that are obliged to submit periodic declarations or issue invoices for the economic activity that perform must register.

To remove the RFC from natural and legal persons, the following should be done:

RFC for natural persons

The RFC is usually drawn using the first two letters of the father’s last name, the third letter is the initial of the mother’s last name and the fourth letter is the first name of the person. Then the year of birth, the month and the day are used; being that the last three digits are the homoclave that is assigned by the Servicio de Administración Tributaria (SAT).

RFC for moral persons

The RFC for moral persons is usually more complex than that of natural persons:

–  The first three letters of the first three words of the denomination or company name must be used as it is manifest in the copy of the constitutive act, in case some word is composed, only the main one should be used, and if the company name It only has initials, each one will be considered as a word, and the abbreviations of the type of society will not be taken into account.

-The creation date will be used starting with the year, month and day, when the month or day only has a number, the zero must be preceded.

The homoclave that is usually used at the end of the RFC serves to avoid duplicate and homonymous keys. The document issued by the authority is the acknowledgment of registration in the RFC with a Tax Identification Card.

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