ARTICLE 17 D: PRESENTATION OF DIGITAL DOCUMENTS

    When the tax provisions require submission of documents, must be in digital and contain an advanced electronic signature of the author (RGCE 2020: Regla 1.1.7), except in cases that establish a different rule. The tax authorities, through general rules, may authorize the use of other electronic signatures.

    For the purposes mentioned in the previous paragraph, they must have a certificate confirming the link between a signatory and the advanced electronic signature creation data, issued by the Service Tax Administration (Servicio de Administración Tributaria) in the case of legal entities and of the digital stamps provided in Art. 29 of this Code (CFF: Art. 29), and by a certify service provider authorized by the Bank of Mexico in the case of individuals. The Bank of Mexico will publish in the Official Journal of the Federation (Diario Oficial de la Federación) the name of the providers of the aforementioned services that it authorizes and, where appropriate, the corresponding revocation.

    In digital documents, an advanced electronic signature protected by a valid certificate will replace the signatory's autograph signature, guarantee the integrity of the document and produce the same effects as the laws grant to the documents with an autograph signature, having the same probative value.

    Digital document means any data message that contains information or writing generated, sent, received or archived by electronic, optical or any other technology.

    The advanced electronic signature creation data may be processed by taxpayers before the Service Tax Administration (Servicio de Administración Tributaria) or any certify service provider authorized by the Bank of Mexico. For such purposes, the Service Tax Administration (Servicio de Administración Tributaria) will validate the information related to their identity, address and, where appropriate, about their tax situation, in terms of article 27 (CFF: Art. 27) of this Code; otherwise, the authority may deny the granting of the advanced electronic signature. The Service Tax Administration (Servicio de Administración Tributaria), through general rules, may establish the documents and the procedure to validate the information provided by taxpayers.

    When the advanced electronic signature creation data are processed before a provider of various certify services to the Service Tax Administration (Servicio de Administración Tributaria), the interested party will be required to appear personally before the Service Tax Administration (Servicio de Administración Tributaria) to prove their identity. In no case may the certify service providers authorized by the Bank of Mexico issue a certificate without previously having the communication of the Service Tax Administration (Servicio de Administración Tributaria) having accredited to the interested party, in accordance with the general rules issued for that purpose. In turn, the service provider must inform the Service Tax Administration (Servicio de Administración Tributaria) of the unique identification code of the certificate assigned to the interested party.

    The appearance of the individuals referred to in the preceding paragraph may not be made by an attorney or legal representative, except in cases established through general rules. Only for the purposes of processing the advanced electronic signature of legal entities in accordance with the provisions of Art. 19-A of this Code (CFF: Art. 19A), the power provided for in said article will be required.

    The previous appearance referred to in this article must also be made when the Service Tax Administration (Servicio de Administración Tributaria) provides the interested parties with certificates, when acting as a certify service provider.

    The identity data that the Service Tax Administration (Servicio de Administración Tributaria) obtains on the occasion of the appearance, will be part of the integrated system of population registration, in accordance with the provisions of the General Population Law (Ley General de Población) and its Regulations, therefore such data will not be included within the provisions of the Arts. 69 of this Code (CFF: Art. 69) and 18 of the Federal Law on Transparency and Access to Government Public Information (Ley Federal de Transparencia y Acceso a la Información Pública Gubernamental).

    For tax purposes, the certificates will be valid for a maximum of four years, counted from the date they were issued. Before the end of the period of validity of a certificate, its holder may request a new one. In the aforementioned case, the Service Tax Administration (Servicio de Administración Tributaria) may, by means of general rules, relieve the holders of the certificate of personal appearance before said body to prove their identity and, in the case of legal entities, the corresponding legal representation, when taxpayers comply with the requirements established in the rules themselves. If said body does not issue the general rules, the provisions of the sixth and seventh paragraphs of this article shall apply.

    For the purposes of this Chapter, the Service Tax Administration (Servicio de Administración Tributaria) will accept the certificates of advanced electronic signature issued by the Secretary of Public Function (Secretaría de la Función Pública), in accordance with the faculties conferred by the laws for public servants, as well as those issued by certify service provider that are authorized to do so under the terms of the common federal law, provided that in both cases, the individuals holding the aforementioned certificates have complied with the provisions of the sixth and seventh paragraphs of this article.