“For the purposes of article 113-G, section II of the Income Tax Law and rule 3.13.32., compliance with the obligation to have an enabled tax mailbox will be applicable as of January 1, 2026,” The treasury reports in the Official Gazette of the Federation this Monday.
The Federal Tax Code, in its articles 86-C and 86-D, establishes that the failure to enable the Tax Mailbox or the omission to register and update the means of contact can result in fines ranging from 3,850 to 11,540 pesos.
The Tax Mailbox is a mandatory tool for taxpayers in Mexico. Its main objective is to facilitate the interaction between citizens and the SAT for the notification of administrative acts.
Who is required to register the SAT Tax Mailbox?
Activation of the Tax Mailbox is mandatory for all taxpayers registered in the Federal Taxpayer Registry (RFC), except in certain specific cases. Individuals without tax obligations, without registered economic activity or with suspended status may choose not to enable this tool. Likewise, legal entities with suspended tax status also have this option.
On the other hand, those who have their tax status canceled are exempt from enabling the Tax Mailbox. However, there are restrictions on these facilities. Those taxpayers who carry out procedures where it is required to have the Mailbox enabled, as well as those who have issued Digital Tax Receipts over the Internet (CFDI) in the last 12 months, must activate it without exception.
In the case of individuals who pay taxes under the Salary Income Regime or subordinate personal services, they may choose not to activate it if their annual income did not exceed 400,000 pesos in the previous fiscal year. Taxpayers of the Simplified Trust Regime have until December 31, 2024 to enable the Mailbox.
