Understanding the Tax Box Requirement and Penalties
According to the Federal Tax Code, penalties for not setting up or updating the tax box range from 3,850 to 11,540 Mexican pesos. The Servicio de Administración Tributaria (SAT) has extended the deadline for enforcing these penalties until January 2027, as per this year’s Miscellaneous Fiscal Resolution.
“Those who commit the infraction related to not having the tax box, not registering or updating contact methods as outlined in Article 86-C will be subject to a fine of 3,850 to 11,540 pesos,” according to the Federal Tax Code (CFF).
When is it Mandatory to Set Up the Tax Box?
- When conducting procedures or trades requiring this communication method.
- If you have issued or received digital tax invoices (CFDI) for income or payroll over the past 12 months.
How to Activate the Tax Box?
- Visit sat.gob.mx and click on the tax box option. Access using your RFC and password or valid e-signature.
- Choose the configuration option and fill out the contact information form. Register your email address and cell phone number.
- Confirm your contact information within 72 hours by clicking the link in your email or entering the SMS code on your cell phone in the configuration settings of your tax box.
For further assistance, you can contact [email protected].
Key Questions and Answers
- What is the tax box? The tax box is a secure digital mailbox provided by SAT for receiving official tax documents and notifications.
- Who needs to set up the tax box? All individuals and businesses registered with SAT who have conducted digital transactions or received digital invoices in the past year must set up a tax box.
- What happens if I don’t set up the tax box? You may be subject to fines ranging from 3,850 to 11,540 Mexican pesos as per the Federal Tax Code.
- How do I set up the tax box? Visit sat.gob.mx, choose configuration, fill out your contact information, and confirm it within 72 hours.
- What types of transactions require a tax box? Any digital transactions, including issuing or receiving CFDI for income or payroll, necessitate a tax box.
