The Mexican tax authority, the Servicio de Administración Tributaria (SAT), has clarified the procedures for taxpayers attempting to file their annual returns with expired electronic signatures, known as the e.firma. While the e.firma is a standard requirement for tax compliance, the agency confirms that users can bypass it for the filing process by utilizing a permanent password.
To file without the e.firma, taxpayers must access the SAT portal and select the 'Declaraciones para personas' option. Users can authenticate their identity using their federal taxpayer registry (RFC) number and their permanent password, which does not expire. Once logged in, taxpayers follow the standard prompts to select the fiscal year, declaration type, and relevant reporting period.
Limits on refunds without e.firma
While the filing process remains accessible via password, the SAT imposes strict limitations on those expecting a tax refund. If a taxpayer is owed a refund exceeding 10,000 pesos, the agency mandates that the e.firma must be renewed to process the payment.
Taxpayers can check the status of their electronic signature through the official SAT website by providing their private key files and certificate. If the e.firma has been expired for less than one year, the agency allows for online renewal. However, if the signature has been expired for longer than a year, the taxpayer must schedule an in-person appointment at a local SAT office.
For in-person renewals, taxpayers are required to present a valid form of official identification and proof of address. If the signature expired within the last 12 months, the agency may accept fingerprint validation as the primary means of identity verification. The SAT advises that those visiting an office should bring a new USB drive to store the updated certificate files.
