Federal Taxpayer Registry

Last updated

The Federal Taxpayer Registry (Spanish: Registro Federal de Contribuyentes, RFC), also known as RFC number, is a tax identification number required by any physical or natural person or moral or juridical person (legal entity) in Mexico to carry out any lawful economic activity for which they are obliged to pay taxes, with some exceptions. These people are called taxpayers. The tax identification number must include details of the natural person (e.g. name and date of birth) or legal entity (e.g. name and date of incorporation). Registration is done at the offices of the Tax Administration Service (SAT) of the Secretariat of Finance and Public Credit (SHCP), and is mandatory for all those indicated by the Federal Tax Code. [1] An RFC number is required for all Mexican citizens and residents, even if they are not employed, as this number is necessary to do various tasks such as opening a bank account, applying for a job, buying a vehicle, registering a vehicle, and buying property. The Calculate RFC tool makes it easy to obtain your RFC with homoclave in Mexico.

Contents

Requirements

The registration process in the Federal Taxpayer Registry (RFC) has different requirements, depending on the type of person who promotes it. It is necessary to validate official identifications, [2] proof of address [3] and the powers of attorney accepted by the SAT, which must be submitted in original.

Individuals

Those who have the Unique Population Registry Code (CURP)

The procedure must be carried out in person at an office of the Tax Administration Service (SAT) and the person must bring proper documentation and a thumb drive. [4] For Mexicans living abroad, the procedure must be done in person at an embassy or consulate and the person must bring proper documentation and a thumb drive. Upon completion, the unique acknowledgment of registration in the Federal Taxpayer Registry is obtained, which contains the tax identification card, the homoclave and the two-dimensional barcode. [5]

Minors

Parents who exercise parental authority or guardianship of minors and act as their representatives, must register an appointment with the SAT [6] [7] and submit the following documentation to the tax authority:

  • the child's birth certificate, issued by the Civil Registry;
  • the personal identity card, issued by the Secretariat of the Interior through the National Population Registry (original);
  • the court decision or the document issued by a notary public, in the case of parental authority or guardianship (certified copy);
  • written statement of consent by the parents for one of them to act as the minor's representative, accompanied by their valid official identification (original);
  • the current official identification of the parent or guardian acting as the minor's representative (original);
  • proof of tax domicile (original);
  • if necessary, the power of attorney certifying the legal personality of the legal representative or the power of attorney signed in the presence of two witnesses and the signatures ratified before the tax authorities or before a notary or notary public (certified copy).
Minors from the age of 16 who have their own identification and who receive only a salary

They must carry out the procedure in person at a SAT office, after an appointment registered on the SAT portal. [8] By submitting the following documents:

  • CURP or Personal Identity Card, issued by the Secretariat of the Interior through the National Population Registry;
  • a written statement to the Decentralized Administration of Taxpayer Services, signed by the minor, in which he or she indicates under oath to tell the truth his or her willingness to register in the RFC in order to perform exclusively a subordinate personal service and that he or she will not have any other activity until he or she reaches the age of 18;
  • proof of tax address;
  • valid official identification. [9]

Pre-registration must be done on the SAT portal. [10] It will not be considered filed if the taxpayer does not comply with the conclusion of the procedure at the SAT office, within ten days following the sending of the application, after an appointment registered on the SAT portal, [8] and the following documentation must be submitted to the tax authority: [11]

  • acknowledgment of pre-registration in the RFC;
  • notarized constituent document (certified copy);
  • proof of tax address;
  • power of attorney in the case of legal representation, which certifies the personality of the legal representative (certified copy), or power of attorney signed in the presence of two witnesses and the signatures ratified before the tax authorities or before the Notary Public (original). If it was granted abroad, it must be duly apostilled or legalized and have been formalized before a Mexican Notary Public and, if applicable, have a translation into Spanish by an authorized expert;
  • valid official identification of the legal representative;
  • they must have a valid RFC code of each of the partners, shareholders or associates within the articles of incorporation. In the event that the valid RFC of the partners, shareholders or associates is not included in the articles of incorporation, the legal representative must submit a written statement containing the corresponding RFC keys;
  • some legal entities whose constitution is special may require additional documentation, which can be consulted in file 43/CFF. [12]
  • The legal representative must answer the questions asked by the authority, related to the identity, domicile and in general about the tax situation of the legal entity to be registered.

Determination of the RFC

The RFC, just like any other legal document, needs verification. This indicates that each section represents a value or data referring to the person who owns the RFC. [13]

Natural person

It refers to the person with business activity who has the right or obligation to file taxes. For example, the following RFC VECJ880326:

It refers to the company that has the obligation to file taxes. For example, the following RFC ABC 680524 P-76, where:

Exceptions

When the paternal surname begins with a vowel, the second character will be taken as the next vowel. For example, Fernanda Escamilla Arroyo, the first 4 characters will be EAAF, and not ESAF.

When a person has two names, where the first name is María (women) or José (men), the fourth character will be taken from the first letter of the middle name, instead of the first. This is because the names María and José are excessively common and would generate many duplicates. For example, a person is named María Fernanda Escamilla Arroyo, the first four characters will be EAAF (María does not count towards forming the fourth character).

Tax identifiers in other countries

See also

Related Research Articles

RFC may refer to:

<span class="mw-page-title-main">Identity document</span> Document used to identify a person

An identity document is a document proving a person's identity.

<span class="mw-page-title-main">Matrícula Consular</span> Consular identification card issued by the Government of Mexico

The Matrícula Consular de Alta Seguridad, also known as the Mexican Consular Identification Card, is an identification card issued by the Government of Mexico through its consulate offices to Mexican nationals residing outside of Mexico. Also known as the Mexican CID card, it has been issued since 1871. The issue of the card has no bearing on immigration status in the foreign country they are residing in. The purpose of the card is to demonstrate that the bearer is a Mexican national living outside of Mexico. It includes a Government of Mexico issued ID number and bears a photograph and address outside of Mexico of the Mexican national to whom it is issued.

A national identification number, national identity number, or national insurance number or JMBG/EMBG is used by the governments of many countries as a means of tracking their citizens, permanent residents, and temporary residents for the purposes of work, taxation, government benefits, health care, and other governmentally-related functions.

Civil registration is the system by which a government records the vital events of its citizens and residents. The resulting repository or database has different names in different countries and even in different subnational jurisdictions. It can be called a civil registry, civil register, vital records, and other terms, and the office responsible for receiving the registrations can be called a bureau of vital statistics, registry of vital records and statistics, registrar, registry, register, registry office, or population registry. The primary purpose of civil registration is to create a legal document that can be used to establish and protect the rights of individuals. A secondary purpose is to create a data source for the compilation of vital statistics.

The CPF number is the Brazilian individual taxpayer registry, since its creation in 1965. This number is attributed by the Brazilian Federal Revenue to Brazilians and resident aliens who, directly or indirectly, pay taxes in Brazil. It's an 11-digit number in the format 000.000.000-00, where the last 2 numbers are check digits, generated through an arithmetic operation on the first nine digits.

The National Registry of Identification and Civil Status is an autonomous constitutional body of the State of Peru. Its role is to maintain the records of births, marriages, divorces and deaths in the country, as well as of the suffrage eligibility and registration. Its headquarters are in downtown Lima.

<span class="mw-page-title-main">Argentine passport</span> Passport of Argentine republic issued to Argentine citizens

An Argentine passportpronounced[pˌasapˈoɾteˌaɾxentˈino] ) are issued to citizens of Argentina by the National Registry for People (ReNaPer). They were issued exclusively by the Argentine Federal Police up to 2011. Their primary use is to facilitate international travel.

<span class="mw-page-title-main">Mexican passport</span> Passport of the United Mexican States issued to Mexican nationals

The Mexican passport is the passport issued to Mexican citizens for the purpose of travelling abroad. The Mexican passport is also an official ID and proof of Mexican citizenship. According to the January 2024 Henley Passport Index, holders of a Mexican passport can visit 159 countries without a visa, ranking Mexico 23rd in terms of global travel freedom.

FTR may refer to:

<span class="mw-page-title-main">Chilean passport</span> Passport of the Republic of Chile issued to Chilean citizens

Chilean passport is an identity document issued to citizens of Chile to facilitate international travel. Chilean passports are valid for worldwide travel and facilitate the access to consular services whilst abroad. They are issued by the Registro Civil e Identificación.

The NIE is a tax identification number in Spain, known in Spanish as the NIE, or more formally the Número de identidad de extranjero. The Spanish government have linked the NIE number to residence, where the NIE appears on the tarjeta de residencia, and to social security in Spain.

The Clave Única de Registro de Población is a unique identity code for both citizens and residents of Mexico. Each CURP code is a unique alphanumeric 18-character string intended to prevent duplicate entries.

<span class="mw-page-title-main">Documento Nacional de Identidad (Argentina)</span> National identity card of Argentina

The ArgentineIdentity card, Spanish: Documento Nacional de Identidadpronounced[dˌokumˈɛntonˌaθjonˈaldˈeˌiðentiðˈad] ) or DNI, is the main identity document for Argentine citizens, as well as temporary or permanent resident aliens. It is issued at a person's birth, and must be updated at 8 and 14 years of age, and thereafter every 15 years. It takes the form of a card, and is required for voting, payments, military service inscriptions and formalities. They are issued by the National Registry of Persons (RENAPER).

<span class="mw-page-title-main">Driving licence in Mexico</span>

In Mexico, it is each state's responsibility to regulate driving in their respective jurisdiction, and therefore each state issues their own driving licence. Drivers need to demonstrate residence in most states in order to acquire that state's licence, although some offer visitor licenses. All states recognise each other's licence.

In the United States, an income tax audit is the examination of a business or individual tax return by the Internal Revenue Service (IRS) or state tax authority. The IRS and various state revenue departments use the terms audit, examination, review, and notice to describe various aspects of enforcement and administration of the tax laws.

<span class="mw-page-title-main">Servicio de Administración Tributaria</span> Revenue service of the Mexican federal government

The Tax Administration Service is the revenue service of the Mexican federal government. The government agency is a deconcentrated bureau of the Secretariat of Finance and Public Credit, Mexico's cabinet-level finance ministry, and is under the immediate direction of the Chief of the Tax Administration Service. The SAT is responsible for collecting taxes, as well as applying fiscal and customs law, with the purpose of funding public spending in a proportional and equitable manner. Additionally, it is the bureau's responsibility to generate and collect information necessary for the formation and evaluation of fiscal policy.

<span class="mw-page-title-main">Voting Credential</span> Mexican identity document

The Voting Credential, also known as Elector Credential, INE Card, and Mexican Voter ID Card, is an official document issued by the National Electoral Institute (INE) that allows Mexican citizens of legal age to participate in local and federal elections in Mexico, in addition to being the most accepted document as official identification for all civil, administrative, commercial, labor, judicial and, in general, all acts in which, by law, the person must identify themselves. It is considered the Mexican Identity Card.

References

  1. ↑ Página web del SAT donde se explica cómo inscribirse por medio del RFC (Consultada miércoles 23 de octubre de 2013)
  2. ↑ Identificaciones oficiales
  3. ↑ Comprobantes de domicilio
  4. ↑ https://rfc.siat.sat.gob.mx
  5. ↑ SAT. "Solicitud de inscripción en el RFC de personas físicas con CURP". www.sat.gob.mx (in Mexican Spanish). Retrieved 8 October 2017.
  6. ↑ SAT. "Menores de edad". www.sat.gob.mx (in Mexican Spanish). Retrieved 8 October 2017.
  7. ↑ registrar una cita
  8. 1 2 portal del SAT
  9. ↑ SAT. "Solicitud de inscripción en el RFC de personas físicas menores de edad a partir de los 16 años". www.sat.gob.mx (in Mexican Spanish). Retrieved 8 October 2017.
  10. ↑ Trámites de preinscripción en el SAT
  11. ↑ SAT. "Solicitud de inscripción en el RFC de personas morales en la ADSC". www.sat.gob.mx (in Mexican Spanish). Retrieved 8 October 2017.
  12. ↑ ficha 43/CFF
  13. ↑ "Cómo se crea el RFC" . Retrieved 17 April 2023.
  14. ↑ "Dirección General de Ingresos DGI - República de Nicaragua". www.dgi.gob.ni. Retrieved 7 April 2016.
This page is based on this Wikipedia article
Text is available under the CC BY-SA 4.0 license; additional terms may apply.
Images, videos and audio are available under their respective licenses.