MANDATORY TAX INBOX

Dear customers and friends,

For taxpayers who belong to the Simplified Trust Regime (RESICO), in accordance with article 113-G section II of the Income Tax Law (LISR) and who have not registered and confirmed means of contact to enable their tax inbox, or they have only indicated a single means of contact, they must register or update their means of contact, adding, where appropriate, the one they need, no later than June 30th, 2022, this, based on the procedure sheet 245/ CFF of Appendix 1-A of the Miscellaneous Tax Resolution (RMF) for 2022.

On the other hand, the Eleventh Transitory article of the RMF for 2022, establishes that the taxpayers included in Title IV, Chapter I of the LISR (salaries and assimilated), must carry out the authorization of the tax inbox, according to the following dates:

  1. Taxpayers who in the immediately preceding fiscal year have obtained income from salaries equal to or greater than $400,000.00, no later than June 30th, 2022, for which they must have the electronic signature (e.firma)
  2. Taxpayers who in the immediately preceding fiscal year have obtained income from salaries and wages, as well as income assimilated to salaries of less than $400,000.00, may choose not to enable the inbox.

Likewise, it is important to mention that based on article 86-C and 86-D of the Federal Fiscal Code, the infraction due to the non-qualification of the Tax Inbox, the non-registration or the non-updating of the means of contact, can be a penalty fee of $3,420 to $10,260.


As always, we are at your service for any clarification, doubt or support you may require in order to correctly comply with your tax obligations.

The purpose of this bulletin is to inform about the most important publications on tax matters, without it intending to present the opinion of our Firm on the aspects discussed; each case must be carefully analyzed to conclude on the correct interpretation of the provisions discussed here.

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