He Service tax administration (SAT) reported that the self-service Opinion on compliance with tax obligations will not be available from 10:00 p.m. on February 24 until 5:00 a.m. on the 27th of the same month, for which reason it asked to take precaution or obtain the document with anticipation.
The Compliance Opinion, also known as Letter 32-D, is a document with which the authority can attest that a taxpayer has complied with their tax obligations.
This document, which can be downloaded from the website of the SAT with the taxpayer’s e.firma or password, it is valid for 30 calendar days from the day it is issued and 3 months for the purpose of obtaining incentives or subsidies.
In article 32-D of the Federation fiscal Code (CFF) establishes the prohibition that the government has to contract acquisitions, leases, services or public works with individuals who have firm tax credits, without guarantee, are not registered in the Federal Taxpayer Registry (RFC) or have not submitted on time your tax returns.
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For this reason, the document issued by the tax authority serves taxpayers to certify compliance with obligations, the situation of their RFC, their location in the tax domicile, that they are not located on the black lists of the SAT and that they do not count with firm or enforceable tax credits.
The Positive Compliance Opinion allows taxpayers apply for a subsidy or stimuluscontract with any authority, public entity, entity, body or body of the Legislative, Executive and Judicial powers, of the Federation, of the federal entities and of the municipalities, autonomous bodies, political parties, trusts and funds.
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It is also required by individuals, corporations or unions, who receive and use federal public resources, and is necessary to carry out any tax, foreign or domestic trade procedure.
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