On June 30, 2020, the Tax Administration Service [in Spanish: el Servicio de Administración Tributaria] (SAT), issued the 2nd Resolution on Amendments concerning the Periodic Amendments to the Tax Law for the 2020 Fiscal Year (Third advanced version), which foresees a series of provisions whose purpose is to simplify taxpayers their compliance with their tax obligations.

In this respect, regulation 2.2.14 "Requirements to request the creation or renewal of the digital signature certificate" grants individuals the opportunity to request the renewal of the digital signature certificate even when it has expired, provided that not more than one year has elapsed from the moment in which it expired to the request for renewal. To that end, the request must be completed on the SAT ID microsite, per the 106/CFF Information Sheet: "Request for Digital Signature Certificate renewal," contained in Annex 1-A of the Periodic Amendments to the Tax Law for the 2020 Fiscal Year [in Spanish: RMF 2020][1]. Regulation 2.2.14 will come into effect on June 22, 2020,  and it is aimed at assisting taxpayers in avoiding going in person to the Decentralized Administrative Office of Services to the Taxpayers [in Spanish: Administración Desconcentrada de Servicios al Contribuyente] (ADSC); thus carrying out different procedures online.

It will be understood that individuals who wish to create their e.signature for the first time or renew it online on the "SAT ID" microsite, showed up in person in the Tax Administration Office [SAT][2], to provide proof of identity whenever they comply with Information Sheet 105/Federal Tax Code: "Request for creation of e.signature certificate" and 106/Federal Tax Code "Request for renewal of e.signature certificate."

It is noteworthy that this option will not be valid for those individuals whose e.signature certificate may have expired more than one year ago, nor those who are limited by some of the provisions as indicated in Article 17- H of the Federal Tax Code [in Spanish: el Código Fiscal de la Federación], (except section VI), or those who may have requested the revocation of their e.signature certificate for any circumstance that puts the privacy of their information at risk.

The authorities reserve the right at all times to request information and additional documentation that reliably confirms the identity, address, and in general, the tax situation of the applicants, their legal representatives, partners, or shareholders. In this scenario, applicants will have a period of six business days starting from the day following the submission of the request to create or renew the e.signature certificate and to provide documentation that is in their best interest.

Recommendations

The digital signature certificate is an essential electronic document for fulfilling your tax obligations, which is why JADR provides you with its extensive experience to support you with compliance procedures, as provided for in regulation 2.2.14 of the 2020 Periodic Amendments to the Tax Law [in Spanish: RMF], thus assisting you in avoiding fines for tax noncompliance.