Quick Answer
Every month you should be able to download filings, receipts, payment lines, and payments, as well as workpapers, reconciliations, and a list of pending items. If the close only exists in a message, you don’t have a verifiable file.
A financial close isn’t finished by just saying “it’s done”: it requires receipts, workpapers, payments, reconciliations, and clear pending items.
Original Fintax publication: why your accountant must deliver filings and evidence, not just confirm completion.
Before Acting
Do not send your e.firma, private keys, or passwords within the same shared file. Keep accounting evidence separate from sensitive credentials.
What This Means in Practice
The phrase “it’s done” doesn’t allow verification of what was filed, with which figures, or what remains pending. A useful monthly close must be reconstructible without relying on memory or a chat conversation.
Deliverables vary by tax regime, but must always link operations to the filing. Article 28 of the Código Fiscal de la Federación (CFF) includes records, workpapers, bank statements, and supporting documentation as part of fiscal accounting.
Decision Map
Review Checklist
- Filed returns and downloadable receipts.
- Capture lines and bank payment receipts.
- Workpapers explaining each amount.
- Reconciliations and unresolved differences.
- Backup of XML files, reports, and source documents.
Step by Step
- Define a standard index per period.
- Receive files before closing the month.
- Verify that totals reconcile with each other.
- Assign responsible party and date to each pending item.
- Back up the file outside messaging channels.
Frequently Asked Questions
Is the PDF of the filing enough?
Not always. You also need the receipt, payment proof when applicable, and the workpaper that explains the origin of the figures.
Who should keep the files?
The taxpayer must ensure their availability. The accounting firm can assist with safekeeping, but the business needs access and a backup policy.
What if I was never given anything?
Request an inventory by period, prioritize filings and receipts, recover XML files and bank statements, and document missing items before changing providers.
Official Sources and Related Readings
Consult official sources: Article 28 on accounting, current Código Fiscal de la Federación (CFF).
Continue with these Fintax guides: scope of accounting services, how to check SAT monthly filings.
What to Do Now
Save the diagnosis, consulted source, date, responsible party, and evidence of each decision. If there is a material difference, an overdue obligation, or a formal SAT action, review the complete file before submitting an amendment, paying, or responding.
