TAXPAYERS OF THE RIF AND TECHNOLOGY PLATFORMS OBLIGED TO ENABLE THE TAX BOX
We remind you that in the Forty-second Transitory Article of the Miscellaneous Tax Resolution for 2021, it was established for taxpayers of the Tax Incorporation Regime (Title IV, Chapter II, Section II) and for taxpayers who obtain income through technological platforms (Title IV , Chapter II, Section III), the obligation to carry out the process of enabling the tax mailbox according to the following calendar:
|Sixth numerical digit of the RFC code||Deadline|
|1 and 2||No later than January 31, 2021.|
|3 and 4|
|5 and 6||No later than February 28, 2021.|
|7 and 8|
|9 and 0||No later than March 31, 2021.|
It is important that when carrying out the procedure the two means of contact are indicated: cell phone number and email as communication mechanisms and follow the procedure provided in the procedure sheet 245 / CFF “Enabling the tax mailbox and registration of communication mechanisms as means of contact”, contained in Annex 1-A.
Finally, it is worth mentioning that when a taxpayer does not enable the Tax Mailbox, being obliged to do so, It will be understood that you oppose the notification and the authority may notify you by court in accordance with the provisions of article 134, section II of the CFF, but you will also be committing an offense that corresponds to a fine of between $ 3,080 and $ 9,250 according to the provisions of articles 86-C and 86-D of the CFF.