Mexico's SAT expands tax document access and tightens controls

The Mexican Tax Administration Service (SAT) has introduced new measures to both simplify taxpayer services and strengthen regulatory oversight. To facilitate administrative and labor procedures, the agency has expanded the digital channels available for obtaining the Constancia de Situación Fiscal. Taxpayers can now access and download this document through several online platforms, including SAT ID, the SAT Portal, Mi espacio SAT, the Virtual Office, and the SAT Móvil application, reducing the need for in-person visits.

Simultaneously, the SAT has announced updates through the Fourth Resolution of Modifications to the Miscellaneous Tax Resolution (RMF). These changes introduce stricter controls, such as the automatic cancellation of Digital Seal Certificates (CSD) in the event of corporate reorganizations, including mergers, splits, liquidations, or dissolutions. Additionally, the authority will implement immediate invalidation of certificates if an RFC is updated due to CURP changes or if keys are canceled due to duplication. New requirements for in-person attendance regarding suspensions or cancellations due to inactivity have also been established.