Tax Alert

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SHCPElectronic Media

As we published in our bulletins with respect to the 2014 Fiscal Reform, amendments were made to the federal tax code whereby new electronic mechanisms and taxpayer obligations were created.

Taxation Box

Individuals and corporations with a federal tax code will have a designated Taxation Box consisting of an electronic communication system located at the website of the federal taxation agency (SAT). The tax authorities will notify any proceedings or administrative resolutions they may issue through that box. Additionally, taxpayers can start an action, make requests, give/receive notices or comply with requirements from the authority through digital documents.

Per the transitory provisions in the executive order provision amendment, the taxation box will become effective on June 30, 2014 for corporations and January 1, 2015 for individuals.

It is extremely important to activate such box to avoid any future contingencies. To activate the box you need to go to the SAT page with the federal tax code and electronic signature and designate an e-mail where the notifications would be received.

Note that according to our Federal Fiscal Code and the 2014 Rules of the Omnibus Tax Resolution, taxpayers have five days to open the documents the tax authorities sent them by the authorities; otherwise, on the sixth day the latter will consider the taxpayer has been notified.

Electronic Accounting

According to the amendment to Article 28 Section IV of the Federal Fiscal Code, the persons obligated to carry accounting books will enter their accounting information every month through the SAT website according to the rules to be issued in that regard. According to the transitory provisions of both the executive order amendment and the 2014 Omnibus Tax Resolution, this article will be effective on July 1, 2014.

Last July 4, 2014, the rules and other provisions were published in the Federal Official Gazette stating the need to comply with delivering the accounting in electronic media. The rules highlight the terms for corporations to deliver their accounting in electronic media, as follows:

Trial Balance for the Month of: Month of Delivery
July October 2014
August November 2014
September and October December 2014
November and December January 2015

The rules published establish that taxpayers shall carry their transactions using electronic systems with a capacity to save files in .XML form and to load the movements to the SAT website. Such information will consist of the:

  • Chart of accounts
  • Trial balances, including the initial and final balances as well as the transactions in the period and
  • Journal vouchers created in the period that include the details of each transaction.

To comply with the above information, except such taxpayers who chose to use the electronic “Mis Cuentas” (My Accounts) tool, the term to load the information is monthly and annually, as follows:


Type of Taxpayer Term for Loading
Corporations No later than the 25th of the following month
Individuals No later than the 27th of the following month


Type of Taxpayer Term for Loading
Corporations No later than the 20th day of April of the following fiscal year
Individuals No later than the 22nd day of May of the following fiscal year

The MXGA team of specialists is duly trained to support you with any doubts you may regarding the recent tax changes.

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