Quick Response
If you receive an SAT invitation letter, authenticate the folio, authority, period, and channel; do not pay or respond just due to pressure. Reconcile the discrepancy with CFDI, banks, declarations, and contracts, prepare clear attachments, and keep the acknowledgment and follow-up.
Authenticate the SAT invitation letter, identify the discrepancy, reconcile documents, and respond through the indicated channel with attachments and acknowledgment.
Review the Actual Document
The effects, deadlines, and channels depend on the communication received. Do not use a generic response.
Response Protocol
- Authenticate document and channel.
- Identify discrepancy and period.
- Gather sources and reconcile.
- Draft response with index.
- Send, save acknowledgment, and monitor.
Case: discrepancy between deposits and CFDI
The letter compares deposits with invoiced income. The company authenticates the document, identifies the period, and separates transfers, loans, collections, cancellations, and sales. It prepares a schedule per transaction and responds through the indicated channel, keeping the submission and follow-up.
A useful response does not deny the discrepancy: it breaks it down, explains, and proves it with a reproducible reconciliation.
— Fintax
Initial Reading of the Document
| Data | What to confirm | Risk |
|---|---|---|
| Folio | Authenticity | Fraud |
| Period | Scope | Over-responding |
| Discrepancy | Origin and calculation |
What an Invitation Letter Is and Is Not
An invitation letter does not automatically mean an audit or tax credit, but it should not be ignored either. First, validate its authenticity and effect; then review the indicated discrepancy.
The response should be proportional: facts, schedule, and attachments. Sending files without an index or a general explanation makes the clarification harder to understand.
Frequently Asked Questions
Is this an audit?
Not necessarily. Read the document type, basis, effect, and channel before classifying it.
Should I pay what it indicates?
First reconcile the discrepancy; if there is an omission, determine the applicable correction.
Can I respond with a free-form letter?
Use the indicated channel and requirements; include a structured explanation and attachments.
Attention Folder
- Complete document and receipt method.
- RFC, authority, folio, and period.
- Official authentication channel.
- Reconciliation of the discrepancy.
- Response, attachments, acknowledgment, and follow-up.
Sources and Further Reading
Consult official sources: SAT fact sheet for clarifying invitation letters, Tax Mailbox, Federal Fiscal Code.
To complete the process within Fintax, review: Tax Mailbox process, monthly declaration consultation, compliance opinion.
What Not to Do When Receiving It
- Respond from an unauthenticated link.
- Pay without reconciling.
- Send attachments without an index.
- Fail to save acknowledgment or follow up.
What to Do Now
Turn this review into a file with a responsible person, date, source, and evidence. If there is a material discrepancy, an overdue obligation, or a decision that changes the calculation, validate the case with your accounting responsible before submitting, canceling, or paying.
