Mexican taxpayers who are required, or have opted, to submit a tax audit report to the Tax Administration Service (SAT) for the 2024 fiscal year must also provide a copy of the corresponding tax situation report to the Institute of the National Housing Fund for Workers (Infonavit). This submission is mandatory and must be completed within 15 business days following the SAT deadline.
The documentation can be submitted either by email or in person at the Infonavit office that corresponds to the taxpayer’s registered tax address. Missing the deadline could result in penalties, as Infonavit is authorised to enforce compliance for up to five years.
The required documents include the electronic acknowledgment of receipt from the SAT bearing a digital seal, the cover letter for the tax report signed by the company’s legal representative, the full opinion and report on the taxpayer’s tax situation, and all annexes related to contributions made to Infonavit.
This requirement applies to both those legally obligated and those voluntarily choosing to submit a tax audit report. Taxpayers are urged to comply promptly to avoid potential sanctions.
