Mexico: Obligation to present tax opinion to Infonavit
Forms for the presentation of information
Forms for the presentation of information
Taxpayers that submitted a tax opinion for the year 2022 before the tax administration (Servicio de Administración Tributaria—SAT) are required to provide a copy of the tax opinion before the Institute of the National Workers' Housing Fund (Infonavit), as well as some annexes referring to contributions for employer contributions. Therefore, the Infonavit has issued a statement reporting the rules for its presentation.
Forms for the presentation of information
If the tax opinion is in a digital presentation, the information must be sent to the mailbox that the authority enables for it and the response must be received that the documentation is being validated. If there is no confirmation email within two days from the date of shipment, the procedure must be submitted in person at the regional office of the tax domicile of the employer or taxpayer, in the authorized digital formats (PDF and Excel).
The documents that the authority requests are:
- Format of the cover letter and opinion
- Acknowledgment of presentation and annexes related to contributions for contributions
- Support information, such as the annual income tax return
In the event that the taxpayer wishes to attach additional information, it must be done using a USB device
Read a May 2023 report (Spanish) prepared by the KPMG member firm in Mexico
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