As of January 1, 2025, Mexican taxpayers, you must have an activated mailbox on the Tax Administration Service (SAT) portal. There are penalties for failure to comply with this requirement. So, SAT will have the opportunity to directly notify taxpayers of all innovations and tax obligations.
Buzón Tributario — This is the official communication tool developed by SAT to interact with taxpayers. With the support of this mechanism, the tax authority has the right to send you important information to fulfill tax obligations, notify you of any administrative act or regulation or request information from you, and you can conduct tax processes, submit notifications and consult on your tax situation.
Exception: tax mailboxhas the right not to activatetaxpayers who:
- RFC (more precisely, tax status in the Constancia de Situacion Fiscal) without tax liability or suspended,
- the confirmed annual income in the Regime de Sueldos y Salarios e Ingresos Asimilados a Salarios for the previous year is less than MXN 400,000.
You can check your Constancia de Situacion Fiscal. On page 1, in the box labeled Estatus en el padron, you will see the words Active or Suspendido. If suspendido, you are subject to an exception. Further on page 2 under the heading Regimen you will see what your tax regime is. If Régimen sin obligaciones fiscales, you are also subject to an exception. But it is possible that when you independently received the Constancia de Situacion Fiscal on the SAT website, you have already activated this box. If you receive a salary, your mailbox is most likely activated.
If you do not fall under the exceptions and did not activate your tax mailbox before January 1, 2025, you may face a fine (multa). It was previously planned to introduce fines from 1 January 2024, but the SAT granted an extension until 2025. As stated in Article 17-K of the Federal Tax Code, failure to comply with this duty is considered opposition to notification, which allows the authority to issue orders through the court under Article 134, Part III of the same code. This is in addition considered an administrative offense, for which fines range from MXN 3,850 to MXN 11,540, according to Articles 86-C and 86-D of the Federal Tax Code.
To activate your tax mailbox (if it is not already activated), log in to the portalSATaccompanied by your E.firma or RFC + simple password. If you don't already have an account, you'll need to create one. Also, a banner link with the inscription Buzón Tributario to activate the tax mailbox is located at the bottom of each page of the SAT portal.
Able to log in from any page in the portal, then go to the «Settings» link located in the Quick Access Menu (user silhouette icon) to the left of the gob.mx legend at the top of the portal.
Here you need to enter your email address and mobile phone number that you want to register in the SAT system, and confirm them again in the adjacent fields. You are allowed to have up to 5 email addresses (all will receive notifications) and only 1 mobile phone number. Click on the Continuar button, and then confirm the entered data again. The system will indicate that your email address and mobile phone number are registered. There will be a button available to print your registration confirmation, however, we don't know why you would need to print this confirmation.
To complete the mailbox activation process, you must confirm your email address and mobile phone number within 72 hours, otherwise the system will cancel the registration request and you will have to register again. The phone number verification code will be sent via SMS and must be entered on the SAT portal. To confirm your email address, you must follow the link in the email sent to you. You can request verification codes again after 30 minutes.
SAT requires that registration details (email address and mobile phone number) be kept up to date at all times. For this reason, if you have changed your email or phone number, update your information on the SAT portal as well.
As a reminder, as of 2023, all Mexican citizens and residents over 18 years of age are required to register with the Federal Tax System (RFC).