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SAT limits contracts valid as proof of address
May 15, 2025
Ana Gabriela Vázquez
On May 13, 2025, the Third Resolution of Modifications to the Miscellaneous Tax Resolution for 2025 was published in the Official Gazette of the Federation. It highlights a reform to Annex 1-A, particularly the section relating to definitions that establishes, among others, the documents accepted by the Tax Administration Service (SAT) as proof of tax domicile.
Relevant changes to Annex 1-A
Prior to this reform, the SAT allowed service contracts, in addition to service receipts, to be used as valid documents to prove a taxpayer's tax domicile. It's worth remembering that the lease agreement had previously been eliminated; however, service contracts were still accepted.
With this reform, the SAT is further restricting the catalog of accepted documents, also eliminating service provision contracts as valid receipts. From now on, only the following contracts will be accepted:
• Bank account opening contract, issued in the name of the taxpayer.
• Trust agreement notarized before a public notary, where the taxpayer is a party.
Comparative text
Below is the comparative text, before and after the reform:
Before:
5. Contracts:
a) Provision of services on behalf of the taxpayer, including the use of an office or workspace, subscribed for a minimum term of 6 months, accompanied by a payment receipt that meets tax requirements.
b) Trust formalized before a public notary.
c) Opening of a bank account subscribed by the taxpayer, which must not be older than 3 months.
d) Electricity, telephone or internet and water service subscribed to by the taxpayer, which is not older than 2 months
After:
5. Contracts:
a) Trust formalized before a public notary.
b) Opening of a bank account subscribed by the taxpayer, which must not be older than 3 months.
c) Electricity, telephone or internet and water service subscribed to by the taxpayer, which is not older than 2 months.
Practical implications
This change has direct implications for registration processes, updating tax domiciles, reactivating suspended registrations, and other procedures before the SAT. Taxpayers must ensure they have valid documents in accordance with the new Annex B list, avoiding setbacks or rejections in their tax filings.
This measure also reinforces the authorities' interest in having more documentary verification elements from bank sources or legally notarized, which seeks to increase certainty regarding the location and economic activity of taxpayers.
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