In accordance with the tax reforms applicable as of the 2014 fiscal year, taxpayers are under the obligation of sending to SAT (Tax Administration Service) online accounting as of July 1st of the current year.

Under the publication on July 4, 2014, on the Federal Official Gazette for the Second Resolution of Amendments to the Tax Miscellaneous Resolution, the regulations are established for sending said information, therefore, the following is a summary of the most important aspects.

1.- The files to send to the SAT are:

♦ Account catalogue

♦ Worksheet

♦ Information from general ledgers.

Said information shall be generated on electronic systems capable of generating files on XML format.

2.-The account catalog used by each taxpayer shall be sent to the SAT for the first time during the month of October and shall be classified in accordance with the grouping codes determined by tax authorities. These codes will be published soon.

Also, in the events taxpayers make changes to their account catalog, the latter shall be sent again to SAT every time a change is made.

3.-The worksheet shall be sent to SAT, on a monthly basis through the Tax Mailbox, in accordance with the following schedule: (View PDF)

5.- In the event electronic files (account catalogs or worksheet), contain inconsistencies or errors, the SAT shall notify the taxpayer through the Tax Mailbox of this situation, so that within a term of three business days, the taxpayer resends the corrected files or the corresponding clarification, case contrary, said information shall be deemed not filed.

6.- In the event there is no access to internet services, the receiving service for accounting information on the Tax Mailbox is unavailable or if due to the size of the file, the sending of the Worksheet, ledgers or accounts catalog is not possible, the information shall be delivered to the SAT office corresponding to the taxpayer via CD, DVD or USB.

7.- In connection with accounting ledgers, it is established that tax authorities may only require companies for said information under the following assumptions:

Upon filing of tax refund or compensation applications.

When the SAT exercises evidencing authority (audits)

8.-The first online accounting delivery shall be carried out in accordance with the following schedule: (View PDF)

The information corresponding to the months of January 2015 and afterwards, shall be filed during the month following the month of the accounting information.

Please do not hesitate to contact us should you have any doubts or questions.