When a taxpayer dies, the people, who are the beneficiaries, the successors, have to file a procedure called probate opening.
You can do all this on the SAT page at RFC updates and at the time they would have to request an appointment to conclude any procedure or document that the authority may request, explained the specialist.
If, for example, it is a natural person who leased a property, the process must be done by the successor, who is going to keep the property and continue to earn money from the rents, Grajeda explained.
Notice of suspension of activities
Individuals can present the notice of “suspension of activities” by entering the SAT portal with the password or e.firma, they do not need to go to their offices, or attach any documentation.
The notice of suspension of activities is presented within the month following that in which all economic activities that give rise to the presentation of periodic declarations are interrupted.
The system does not allow long periods of waiting without activity [aproximadamente 20 minutos]Therefore, it is recommended that you do not suspend the capture of information once it has started, due to the risk that the session will be interrupted and the captured data will be lost, having to perform the capture again.
Steps:
1.- Enter www.sat.gob.mx then to procedures and present your notice of suspension of activities as a natural person.
2.- After entering, you must inform if you are a legal representative of the person or have one, if you are not or do not omit this detail.
3.- Select the date you suspended activities.
4.- Answer if the request is for a change of residence, answer.
5.- Select the tax domicile where you want to keep your accounting.
6.- You take a look at the preview of the update, you check that everything is in order.
7.- Confirm that the information is correct, and it will be the entire procedure.
