Employers who opted to file the tax report before the Tax Administration Service (SAT) for the fiscal year 2020 must submit a copy of the report on the taxpayer’s fiscal situation, with the taxpayer’s handwritten signature and the annexes referring to the INFONAVIT contributions. 

This information must be submitted within 15 days after the due date to file said opinion to the SAT.  The due date for filing the tax opinion is July 15, 2021. However, rule 2.12.2. of the RMISC 2021, granted taxpayers the facility to submit their tax report and other related information no later than July 29, 2021, making August 19, 2021, the deadline for submitting these annexes to INFONAVIT. 

It is important to mention that in the case of taxpayers whose tax opinions have determined tax differences to be paid, these had to be covered by July 15, 2021, at the latest, and this must be reflected in the annex “List of taxes payable” to be eligible for this facility.

Taxpayers who fail to comply with this obligation may be subject to a fine ranging from 151 to 200 times the UMA (unit of revaluation measurement), for which the amount to be paid would be from MXN 13,532.62 to MXN 17,924.00.