Overview
- The delay applies to fines tied to failing to activate or update the Buzón Tributario, according to the new resolution reported by Milenio.
- Previously announced sanctions of 3,850 to 11,540 pesos were set to begin on January 1, 2026 under CFF articles 86-C and 86-D.
- The obligation to have the mailbox remains for individuals and companies registered in the RFC, who must enroll through sat.gob.mx using a valid password or e.firma.
- Activation requires confirming at least one email address (up to five allowed) and one mobile phone number as contact methods.
- Exemptions include employees with prior-year wages under 400,000 pesos, individuals without obligations or activity, and taxpayers listed as suspended, while incorrect contact data can be treated as opposition to notification under CFF articles 17-K and 134.