The generation of Digital Tax Receipts (CFD) or digital invoices came into force in 2011 and is a mandatory requirement for taxpayers in our country. Carrying out this operation implies having a Digital Seal Certificate (CSD), a cryptographic tool necessary to guarantee the authenticity and integrity of the CFDs.
I invite you to make a brief review of the origin, relevance and implications of this tool, which is a very important link for the continuity of business activity, whatever its size or sector of economic participation.
Where are you from?
This instrument was born on January 5, 2004 through the publication of the reform to the Federal Tax Code (CFF) in the Official Gazette of the Federation (DOF), including the Second Chapter “Of Electronic Media”, which contemplates the figures of digital document, digital seal, Advanced Electronic Signature (e.firma) and Digital Seal Certificate (CSD).
With this, the Tax Administration Service (SAT) was empowered to establish, together with the Bank of Mexico, what would be the requirements for the control of the certificates, thus authorizing the SAT to act as a registration and certifying agency, without losing In view of the addition of article 17-H, which describes those cases for which the authority was empowered to cancel the CSD.
Evolution of the CSD
For 2014, the SAT presented an analysis in which it detected that a large number of taxpayers carried out conduct contrary to the objectives of the tax administration, by making inappropriate use of the CSD. This led to an addition to the CFF in section X, of article 17-H with four assumptions, while, in 2020 and 2022, concepts aimed at exercising greater control were outlined in the context of avoiding impacts on collection or compliance with its obligations, which empowers the authority in terms of cancellation and temporary suspension of the CSD.
Finally, in addition to the provisions indicated, on January 5, 2022, in Annex 3 of the Miscellaneous Fiscal Resolution for 2022, the non-binding criterion 3/CFF/NV “Avoidance of the effects of the temporary restriction” was disclosed. or cancellation of the use of the digital seal certificate”, which contemplates the performance of triangulation operations to bypass the restriction or cancellation of the CSD, contemplating the issuer or issuers that engage in this practice and also the taxpayers that deduct using this evasion scheme and/or recommend it as a fiscal strategy.
Why is the Digital Seal Certificate important?
The CSD has a central position for the operation of companies and businesses. Its cancellation is so serious that it implies paralyzing activities by preventing selling, buying, importing and exporting, leaving the institutions practically static, with the implications that this entails. For this reason, it is essential to do everything necessary to avoid falling into a high-risk situation such as the cancellation of this Certificate.
What are the reasons why the CSD can be restricted or cancelled?
Taking as reference the article 17-Hthe cancellation or temporary restriction can occur when requested by the signatory, when ordered by a judicial or administrative resolution, the natural person holding the certificate dies, the companies, associations and other legal entities, the spun-off company or the merged company disappears, the validity period of the certificate elapses, it is verified that, at the time of issuance, the certificate did not meet the legal requirements, when the confidentiality of the electronic signature creation data is put at risk, among others.
While, the temporary suspension, is provided for in article 17-H Bis that will proceed when “Detect that taxpayers, in a fiscal year and being obliged to do so, omit the presentation of the annual declaration after one month after the date on which they were obliged to do so in terms of the fiscal provisions, or of two or more provisional declarations or consecutive or non-consecutive definitive, from which derive the taxpayers who pay taxes in accordance with the Title IV, Chapter II, Section IV of the Income Tax Law” with another set of assumptions.
It is very important to point out that, among the consequences of not having the digital seal certificate, it stands out that without it it will be impossible for the business to issue invoices, which will cause it to stop receiving income.
How to reactivate digital stamps?
In case of falling into this situation, taxpayers must request the SAT to reactivate the CSD, through its website following these steps:
-Enter the SAT portal in My Portal, register your RFC, Password and log in to locate the form.
-To submit the request for reactivation of the digital seal through the tax mailbox, you must have the following information: name of the taxpayer, tax folio number, serial number of the digital seal and the cause of the suspension or cancellation.
-It is essential to present the documents that prove the correction of the irregularities or breaches that led to the suspension or cancellation of the digital seal. For example, if the digital seal was suspended due to non-compliance with a tax obligation, the taxpayer must present the corresponding payment receipts.
– At the end of the procedure, the SAT has a period of 5 business days to verify if additional information was requested, if so, you will have 10 business days to deliver it, if you exceed that period it is necessary to enter your request again.
-Finally, to verify the response to your request, enter the SAT Portal and with the folio number, verify the response by entering the link: https://wwwmat.sat.gob.mx/aplicacion/operacion/66288/consulta -your-clarifications-as-a-contributor
final considerations
As can be seen, the CSD not only facilitates the operation of businesses, but is an essential element for their own operation. The cancellation of such a powerful instrument by the SAT can stop the operation of the organization, as well as prevent it from selling, buying, importing and exporting, which endangers the survival of the company.
As always, I recommend you approach your accountant or certified accountant so that you receive timely and quality guidance on this topic.
Editor’s Note: This text belongs to our Opinion section and reflects only the author’s vision, not necessarily the High Level point of view.
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Laura Grajeda Trejo Laura Grajeda is president of the Mexican Institute of Public Accountants (IMCP). She has a master’s degree in Taxation and a doctorate in Fiscal Sciences.