ARTICLE 31: REQUESTS, DECLARATIONS, NOTICES OR REPORTS

People must submit (CFF: Art. 81) (CFF: Art. 82) the requests for federal taxpayer registration, declarations, notices or reports, in digital documents with an advanced electronic signature (RGCE 2022: Regla 1.1.9) through means, electronic formats and with the information indicated by the Service Tax Administration (Servicio de Administración Tributaria) by means of general rules (RGCE 2022: Regla 1.2.1), sending them to the corresponding authorities or to the authorized offices, as the case may be, and must comply with the requirements established in said rules for this purpose and, if applicable, pay by electronic funds transfer. When the fiscal provisions establish that a document other than deeds or powers of attorney be accompanied, and is not digitized, the request or notice may be presented in print media.

Taxpayers may comply with the obligation referred to in the preceding paragraph, in the taxpayer´s assistance offices of the Service Tax Administration (Servicio de Administración Tributaria), providing the necessary information so that it can be sent electronically to the corresponding electronic addresses and, in their case, ordering the electronic transfer of funds.

The Service Tax Administration (Servicio de Administración Tributaria), by means of general rules, may authorize the organizations that group the taxpayers that are indicated in the same rules, so that on their behalf they present the declarations, notices, requests and other documents required by the provisions prosecutors.

In the cases in which the forms for the presentation of declarations and issuance of records, which prevent the tax provisions, had not been approved and published in the Official Journal of the Federation (Diario Oficial de la Federación) by the tax authorities, not later than one month before the date on which the taxpayer is obliged to use them, those obliged to present them must use the latest forms published by the said agency and, if there is no published form, they will formulate them in writing containing their name, denomination or company name, address and federal taxpayer registration code, as well as the exercise and the data related to the obligation that they intend to fulfill; in the case of the payment obligation, the amount thereof must also be indicated.

The electronic formats referred to in the first paragraph of this article, will be announced on the website of the Service Tax Administration (Servicio de Administración Tributaria), which will be attached to the applicable tax provisions, and its use will be mandatory provided that the dissemination on the page is carried out at least one month in advance of the date on which the taxpayer is obliged to use them.

Taxpayers who are required to submit periodic declarations in accordance with the respective tax laws, will continue to do so as long as they do not submit the corresponding notices for the purposes of the federal taxpayer registration. In the case of declarations of provisional or monthly payment, taxpayers must submit said declarations whenever there is an amount to be paid, a balance in favor or when there is no amount to be paid due to the application of credits, offsets or incentives. When there is no tax payable or balance in favor of any of the obligations that must be met, in normal or complementary declarations, taxpayers must inform the tax authorities (CFF: Art. 81) the reasons why the payment is not made.

The representatives, whatever the name by which they are designated, of people not resident in the country, with whose intervention they carry out activities for which contributions must be paid, are obliged to make and submit, in the name of their representatives, the declarations, notices and other documents that indicate the tax provisions, in the terms of the first paragraph of this article.

Taxpayers referred to in the third paragraph of this article, may send requests, declarations, notices, reports, records, or documents required by tax provisions, by means of the postal service in a certified part in cases where the Service Tax Administration (Servicio de Administración Tributaria) authorizes it, in accordance with the general rules issued for that purpose; In the latter case, the date of presentation will be the day of delivery to the post offices.

In the offices referred to in this article, declarations, notices, requests, and other documents will be received as they are displayed, without making observations or objections. The presentation can only be rejected when they must be submitted through electronic means or when they do not contain the name, denomination or company name of the taxpayer, its federal taxpayer registration code, its fiscal address (CFF: Art. 10) or they do not contain the signature of the taxpayer or their legal representative or in the formats the federal taxpayer registration code of the taxpayer or its legal representative is not cited or they present cross-outs words or amend or in the case of declarations, they contain arithmetic errors. In the latter case, the offices may collect contributions resulting from correcting arithmetic errors and their accessories.

When the same declaration or notice must be submitted for different contributions and omitted by any of them, the declaration or notice for the omitted contribution shall be deemed not submitted.

The persons obliged to request for registration or notices under the terms of the tax provisions, may submit their request or additional notices, completing or replacing the data of the original request or notice, provided that they are submitted within the terms established in tax provisions

When the fiscal provisions do not set a period for the presentation of declarations, fifteen days following the realization of the fact in question shall be established.

The Service Tax Administration (Servicio de Administración Tributaria), through general rules, may facilitate the receipt of tax payments by authorizing advance payment instructions.

At the request of the taxpayer, the Service Tax Administration (Servicio de Administración Tributaria) will issue a certificate stating the declarations submitted by the said taxpayer in the fiscal year in question and the date of presentation of the same. This certificate will only be informative and will not prejudge the correct fulfillment of the obligations under its charge. For this, the Service Tax Administration (Servicio de Administración Tributaria) will have a period of 20 days from the date the corresponding request is sent in a digital document with an advanced electronic signature, to the electronic address indicated by said Service through general rules and whenever the rights that were established in the law of the matter would have been paid.

The Service Tax Administration (Servicio de Administración Tributaria) may authorize providers of digital document certification to incorporate the digital stamp of said deconcentrated administrative body to digital documents that meet the requirements established in the tax provisions.

To obtain and keep the authorization, said providers, must comply with the requirements and obligations established by the Service Tax Administration (Servicio de Administración Tributaria) through general rules. (CFF: Art. 32I)