Overview
- All taxpayers registered in the RFC must have the Buzón Tributario enabled, with exceptions for individuals without fiscal obligations or economic activity and for taxpayers with suspended status; employees who earned under 400,000 pesos in wages last year may also be exempt.
- From January 1, 2026, failing to activate or update the Buzón can trigger fines ranging from 3,850 to 11,540 pesos under the Federal Fiscal Code.
- If contact data are missing, incorrect, or not kept current, SAT will deem the taxpayer to oppose notification and may serve notices under article 134, fraction III, as referenced by article 17-K.
- Activation requires logging in at sat.gob.mx, adding at least one email and a 10‑digit mobile number, and confirming via a link or SMS code within 72 hours; legal entities must access with e‑firma.
- The Buzón is SAT’s official channel for administrative acts and requests, and not enabling it risks missing notices that could lead to further noncompliance and additional penalties.