SAT Launches Microsite to Pay Digital Taxes

SAT LAUNCHES AN INTERNET MICROSITE TO PAY DIGITAL TAXES

Last June 1, the amendments to the Value Added Tax Law became effective, which foresee the collection of VAT for digital services provided by residents abroad without an establishment in Mexico. Said amendments were published on December 9 of last year. Among the services that will be taxed is the downloading or access to images, movies or videogames, and purchasing mobile ringtones.

The Tax Administration Service (SAT, its initials in Spanish) created a microsite to facilitate the payment of the tax liabilities related to this Decree. The following are some of the recommendations to properly fulfill this obligation:

• If you need to generate, update or change your password, you should use the SAT ID, which applies to any tax system for individuals.

• Use Google Chrome or Mozilla web browser.

• For more information on the tax returns you are bound to file, enter the section “Simulators”.

• If individuals belong to the RIF, they can file their system change application through the Taxpayer Service by entering their Tax ID (RFC) and password in the following link:

https://portalsat.plataforma.sat.gob.mx/SATAuthenticator/AuthLogin/showLogin.actio

The only opportunity to question the constitutionality of this tax is upon making the payment of this tax for the first time. If you require any further information on how to do this, feel free to consult us.