The e-filing mailbox, also known as tax mailbox, allows the Tax Administration Service (SAT) and taxpayers to communicate directly. All relevant administrative acts are notified through the mailbox, and answers to any requests or promotions made by both natural and legal persons are given there. The e-filing mailbox is a confidential, secure, and personalized service.
You might be interested in our entry: Generalities of the tax mailbox.
The e-filing mailbox is the official means of communication between SAT and taxpayers. It is where all procedures and services are carried out.
But why is it important and mandatory to activate it?
Activating the e-filing mailbox used to be optional for wage reports, digital platforms, and the Fiscal Incorporation Regime (RIF). But following the publication of the 2021 Miscellaneous Tax Resolution, these rules were modified as follows:
- Both legal and natural persons are obliged to activate their tax mailbox by registering their email address and phone number.
- Natural persons with a Federal Taxpayer Registry Code (RFC) will not be required to activate their tax mailbox as long as they have no tax liabilities and have not requested a temporary suspension of collection activity due to inability to pay.
Bear in mind that this information may change at any time of the year without notice. We suggest that you see Article 17-K and 86-D from the 2021 Federal Tax Code (CFF) reform.
The requirements to get access to the e-filing mailbox depend on the type of person applying for it. Natural persons are only required to have a password and, in some cases, use their electronic signature. An electronic signature is, by contrast, a fundamental requirement for legal persons. For more information, visit SAT’s official website.
You might be interested in our video: 2021 Corporate income tax return.
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