New RFC requirements in Mexico: SAT reports half a million taxpayers to the Credit Bureau


In its quest to reduce delinquent taxpayers, the Tax Administration Service (SAT) reported 555 thousand 34 individuals to the Credit Bureau during the first four months of 2022. 

The reports occur in the middle of the process for the acquisition of the Fiscal Situation Certificate that will close on January 1, 2023, with the intention that taxpayers be up to date with the new version 4.0 electronic invoice.

Well, with the entry into force of the 2022 Tax Reform, Article 29 A of the Federal Tax Code was amended, so the Internet Digital Tax Receipt (CFDI) must include the postal code of the address of the recipient or employee, in addition to the RFC, CURP, and tax regime. 

So far, so good, if it weren’t for the fact that the SAT took advantage of this procedure to demand that taxpayers pay taxes for unreported income and collect fines for failing to comply with their annual returns. 

Although the SAT cannot condition the delivery of the Tax Situation Certificate to those who are not up to date with their tax obligations, it can -and did so- report them to the Credit Bureau.

The Tax Code of the Federation grants the SAT the power to report debts with the treasury to the Credit Bureau, this as a mechanism of control and pressure on taxpayers, Domingo Ruíz López, president of the Coparmex Fiscal Commission, told the newspaper The financial.  

By being in the Credit Bureau, the credit history of taxpayers will be affected and it will be more difficult for them to access future credits; but they could also freeze their bank accounts and suffer seizures for not being up to date with the tax authority. 

Due to the high demand to process the Certificate, the SAT granted a six-month extension, since the original deadline ended on July 1, 2022, which caused not only a saturation in the treasury offices, but also the sale of false citations. over the internet.

Users of social networks denounced the sale of appointments to process the Certificate of Fiscal Situation, with prices ranging from 250 to two thousand pesos. 

This situation occurred due to the lack of information that circulated about the certificate and the consequences of not delivering it to the employers. From payroll withholding, dismissals and economic sanctions, which have already been denied by the tax authority. 

In summary, the SAT seeks to reduce the 169 thousand 904 million pesos in tax debts registered during the current year by individuals, and to achieve this it is using pressure and a firmer control mechanism, such as accusing defaulters before the Credit Bureau

Mexico Daily Post