Internet-ization of taxes in Mexico

Compliance with tax obligations via internet

Abstract

There are those who comment that it was to put itself at the forefront of developed and technologically advanced countries.

Some say that it all started with the arrival of engineer José María Zubiría Maqueo to the Ministry of Finance. A mechanical engineer whose foray into the Mexican tax sector came as a surprise to many.

Others comment that it was due to pressure from the International Monetary Fund, since for many it is no surprise to know that Mexico has an inefficient tax system.

For one reason or another, or a combination of them, what is certain is that for some years now, the Mexican Tax System has been facing a series of technological challenges that have brought taxpayers to their knees.

The first antecedents of computerization occur in the annual information returns, when it had to be presented on magnetic disks and you had to go to the Tax Administration System (SAT) to have a program taxed to be able to capture the data.

In this article we refer to 5 aspects that we consider to be core in the Mexican tax systematization or Internet-ization, in relation to Moral Persons:

1. Provisional payments
2. Annual declarations
3. Tax opinion
4. Digital invoices
5. Advanced electronic signature.