For this issue, we will address the importance of keeping updated the means of contact of the Tax Mailbox, which is a mandatory means of contact by the Tax Administration Service towards companies, this derived from que, from the implementation of the austerity plan by the Government of President Andrés Manuel López Obrador, in response to the corresponding budgetary adjustments, the use of the Tax Mailbox was privileged to carry out the requirements of taxpayers by the Tax Authority. measures
In accordance with articles 17-K third paragraph, 17-H Bis and 86-C, of the Federal Tax Code; rule 2.2.7 of the Miscellaneous Tax Resolution for the year 2022 and step 245/CFF, any Natural and /or Moral Person who is registered in the Federal Taxpayers Registry has the obligation to enable the Tax Mailbox, by virtue of the fact that it is the means by which the Authority can carry out notifications in terms of article 134 of the aforementioned Tax Code.
Now, in the aforementioned regulations not only the obligation on the part of taxpayers to enable the Tax Mailbox is established, but it is necessary to keep the means of contact updated, this is an area of opportunity in which special care must be taken since on some occasions it happens that access is given to a person who works within the company and only their data of contact, however, for internal reasons this person stops collaborating with the company without updating the contact details.
This circumstance is very common, but a strategy must be prevented and implemented in which it is constantly verified that the data is updated, since if only one person has access, we are in an unfavorable scenario that apart from preventing the consultation of the communications that the Tax Administration Service sends through this means, it may involve serious consequences.
As mentioned above, from the implementation of the strategy called “Republican Austerity” by the Federal Government, the Customs Authority, that is, the Tax Administration Service, privileged the electronic authentication of administrative acts to exercise the powers of verification in order to verify the fiscal and customs compliance of the company.
The importance of keeping the contact details updated lies in the administrative acts and communications sent by the Tax Authority, since in the event that the data of a collaborator who has access is registered and due to circumstances, it does not periodically verify if there is any notification by the Authority . or in your case, said collaborator no longer works for the company and the data was never updated, we may find ourselves in a delicate situation. If any of these scenarios occur, we may be subject to powers without even knowing that the authority sent a letter to the Tax Mailbox for notification.
This circumstance implies that the company is not in a position to meet the requirements of the Authority, which causes, consequently, that it becomes a creditor of the sanctions established in the Customs Law, or in the Fiscal Code of the Federation given the situation, depending on the nature of the request for information and documentation, administrative act or requirement.
However, regardless of the sanctions that may be applied for non-compliance with the requirements by the Tax Authorities, this circumstance constitutes the conduct regarding opposing the development of the powers of verification by the Authority, so, if applicable, the authority will impose the corresponding enforcement measures.
We understand as measures of urgency those actions that the Tax Authority or any Jurisdictional Authority can take to enforce any determination issued by themselves, that is, they are those sanctions or restrictions that the Tax Authority can impose, in case it issues a request through the Tax Mailbox, and for not updating the means of contact, do not attend to it deeply the same.
Among the measures that the authority can impose are the fines for not attending to the requirements formulated, in accordance with the Customs Law or with the Fiscal Code of the Federation if necessary, attending to the nature of the request issued by the authority, since it depends on whether it is on Foreign Trade operations, or if it is related to Federal Taxes such as Income Tax, Value Added Tax, etc.
However, there are other types of measures that are more harmful, such as the suspension of the register of importers for not meeting
the requirements of the authority, a cause that is distorted until the presentation of all the information requested by the authority; as well as the cancellation of digital stamps in case a physical verification of the address is ordered and the company and / or its Legal Representative are not located; insurance of bank accounts, among others.
Despite the fact that the Authority imposes measures of urgency to ensure compliance with these requirements, the audit procedure continues, since failure to meet the requirements does not represent an impediment to the development of the powers of verification, by virtue of the fact that the authority may consider the information that works in its systems in accordance with article 63 of the Fiscal Code of the Federation.
By virtue of these circumstances, the need to keep the means of contact in the Tax Mailbox updated is reiterated, since the Authority continues with the powers of verification, can issue the official observations or in the worst case, the determinative resolution of tax credit with which the audit procedure concludes, without notifying the company.
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