It can be used by any person, physical or legal, who has the need to carry out procedures and wishes to do so with ease from the comfort of your home or office.

Currently there is no provision that specifically establishes the mandatory use of it; However, the tax reform 2020 proposal seeks to modify article 17-K of the CFF to indicate that the taxpayer must enable the tax mailbox, register and keep the means of contact updated, in accordance with the procedure that the SAT establishes for this purpose through general rules.

It is expected that not enabling the tax mailbox will be a tax offense in terms of Article 86-C of the CFF, in addition to not registering or keeping the means of contact updated. The fine would be equivalent to $ 3,080 to $ 9,250.00 according to article 86-D of the same Code.