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SAT, reasons why the RIF password could be suspended




The Tax Administration Service (SAT) announced that new cases are considered to suspend the passwords of the taxpayers of the Tax Incorporation Regime, this as part of the third amendment to the Tax Miscellany 2020.

This modification was published on November 18, as part of the Third Resolution of Modifications to the Miscellaneous Fiscal Resolution (RMF) 2020 where new cases were added in which the SAT could disable the passwords of taxpayers in the Tax Incorporation Regime ( RIF).

We tell you the modifications of the SAT. Photo: Reforma The changes are:

2.2.16. Validity of the RIF taxpayer password
For the purposes of article 17-D of the CFF, the Password will be inactive when the authority detects that the taxpayers who pay taxes in the RIF:
I. In a two-year period, they fall into one of the following cases:
a) They do not have preponderant activity assigned in the RFC.
b) Have not issued CFDI, or
c) They have not submitted periodic statements related to their activities.
II. They have not made updates to the RFC when they have placed themselves in the legal assumptions to present the respective notices.

When the taxpayer is placed in any of the assumptions referred to in the previous sections and his Password becomes inactive, he will request the activation of the Password in accordance with the procedure sheet 7 / CFF “Request for generation, update or renewal of the Password ”, Contained in Annex 1-A.

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