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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 17 G: DATA THAT MUST BE CONTAINED IN THE CERTIFICATES ISSUED BY THE SERVICE TAX ADMINISTRATION TO BE CONSIDERED VALID

     

    The certificates issued by the Service Tax Administration (Servicio de Administración Tributaria) to be considered valid must contain the following information:

  • The mention that they are issued as such. In the case of digital stamp certificates, the limitations they have for their use must be specified.

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  • The unique identification code of the certificate.

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  • The mention that it was issued by the Service Tax Administration (Servicio de Administración Tributaria) and an electronic address.

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  • Name of the certificate holder and its federal taxpayer registration code.

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  • Period of validity of the certificate, specifying the start date of its validity and the date of its termination.

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  • The mention of the technology used in the creation of the advanced electronic signature contained in the certificate.

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  • The public code of the certificate holder.

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    In the case of certificates issued by certify service providers authorized by the Bank of Mexico, which cover electronic signatures creation data that are used for tax purposes, said certificates must meet the requirements referred to in the previous sections, with exception of that indicated in section III. In substitution of the requirement contained in said section, the certificate must contain the identification of the certify service provider and its electronic address, as well as the requirements that the Service Tax Administration (Servicio de Administración Tributaria) establishes for its control, by means of general rules.