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, proof of address 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. 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.
Minors Parents who exercise parental authority or guardianship of minors and act as their representatives, must register an appointment with the SAT 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. 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.
Legal entities Pre-registration must be done on the SAT portal. 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, • 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. • 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==