SAT has announced that taxpayers now have until December 31, 2025, to activate their Tax Mailbox. This measure aims to strengthen tax oversight and improve communication with taxpayers, ensuring compliance with their tax obligations.

The tax authority reminded that failing to comply with this obligation after the deadline, starting from 2025, will result in a penalty of up to 11,540 pesos.

Exemptions from the Obligation:

1. Individuals and entities with an RFC status of canceled or suspended.
2. Individuals without tax obligations and without economic activity.
3. Employees and assimilated employees who reported incomes of less than 400,000 pesos in the immediate previous fiscal year.

Benefits of the Tax Mailbox:

• Efficient and secure communication: Allows for the electronic transmission of messages and notifications without the need for in-person visits or complicated procedures.
• 24/7 Access: Taxpayers can consult notices and messages from anywhere with internet access.
• Timely Notifications: Provides information on requests, resolutions, and fiscal benefits immediately.
• Fiscal Facilitation: Invitations to programs and fiscal benefits are received via the mailbox.
• Resource Optimization: Reduces costs, time, and the need for paper.
• Legal Certainty: Ensures certainty in notifications and actions issued by SAT, as well as in business operations.

The Tax Mailbox represents a key tool for tax compliance, especially in a digital environment that prioritizes efficiency and resource savings. The highlighted exemptions ensure certain taxpayers are not obligated, but for those who are, it is essential to activate it before December 31, 2025, to avoid penalties.

At Calderón Marín, we are available to support you in activating the Tax Mailbox, as well as providing assistance with any other tax, economic, or business-related matters. Feel free to contact us for any inquiries or assistance, we are here to help at all times.