“VERIFICATION OF ADDRESS BY THE SAT IN CONTINGENCY CAUSED BY COVID”

Various verifications of address have been reported by the SAT in which, due to the contingency generated by COVID, the staff is not at the fiscal address indicated in the RFC. With this, the authority concludes that it is a company with simulated operations.

In accordance with the provisions of article 10, section II, subsection a) of the Federal Tax Code (CFF), in the case of legal entities, the tax domicile when they are resident in the country is understood to be the place where The main administration of the business is located, and if the place where you are going to make your change does not meet this requirement, then that is not considered your tax address.

Therefore, the change of address to where the main administration of the business is located will have to be evaluated so as not to fall into the following assumptions:

Creditor of a fine in terms of section VI of Article 79 CFF when a place other than the one corresponding to the taxpayer registry is designated as a tax domicile for purposes of the federal taxpayer registry, the amounts amount from $ 3,470.00 to $ 10,410.00).
Consider yourself as a non-locatable taxpayer.
Suspension of digital stamps for invoicing.
We are at your service to evaluate the changes in the RFC that we should make to avoid sanctions by the authority.

We remain at your service for any doubt or clarification with it.

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