Informational and historical SAT statuses
What informational and historical SAT records mean when you review a counterparty
The SAT occasionally publishes information about a counterparty's past tax situation or specific administrative non-compliance. By itself, this record doesn't prove current financial distress, and it doesn't require you to end the business relationship. Include this information in your standard due diligence and continue monitoring their status.
Statuses and recommended actions
| Status | What it means | Recommended action |
| Reducción de multas | The SAT reduced the counterparty's tax or customs fine (multa fiscal o aduanera) under Article 74 of the Federal Tax Code (CFF). This record doesn't show whether other balances have been settled, and it doesn't reflect their current financial reliability. | Don't change transaction terms based only on this status. For major orders, look for standard operational signals like timely responses, confirmed availability of goods or resources, and clear deadlines. Continue monitoring for new statuses. |
| Condonados del 01.01.2007 al 04.05.2015 | A historical record of a tax liability that was forgiven (crédito fiscal condonado) during this specific period. It doesn't reflect the counterparty's current tax standing or financial health. | Treat this as background information. If the counterparty currently meets its obligations and there are no other red flags, this historical status alone shouldn't restrict your business relationship. |
| Cancelados Artículo 146-A del 01.01.2007 al 04.05.2015 | A historical record of a tax liability removed from active collection (crédito fiscal cancelado) because it was deemed economically unviable to collect, or the debtor was insolvent. Note: Removal from active records didn't mean the debt was forgiven. | Evaluate this together with their current operations. If the counterparty is operating reliably today, this historical status isn't a reason to reject a deal. If they have current delays or request a large advance payment, use milestone payments. |
| Entes Públicos y de Gobierno omisos | A government entity or another entity receiving federal public funds failed to file its periodic tax returns (declaraciones periódicas). The SAT also identifies the relevant reporting period. This doesn't necessarily mean the entity lacks a budget or can't pay its contracts. | Before starting work, formalize a contract or official purchase order (contrato u orden de compra). Confirm in writing who will accept the deliverables, what documents are required for payment, and the payment deadlines. For ongoing contracts, keep all evidence of performance and acceptance. |
Important: The historical Cancelados 2007–2015 status is different from the current Cancelados status discussed in financial risk guidelines. If your counterparty appears on the current list, follow the stricter protocols for financial risks.
Important records to keep
Keep contracts, purchase orders, detailed descriptions of goods or services, CFDIs, payment records, delivery notes (remisiones), acceptance records (actas de recepción), and any correspondence about deadline changes.
These documents help prove what should have been delivered, how much was paid, and whether the transaction was completed. You will need them if you have to demand contractual performance (cumplimiento del contrato) or recover funds.
iDon't act automatically:
Don't terminate a contract, withhold payments, or cut ties just because a counterparty appears with an informational or historical status. First, evaluate their actual performance and your specific contract terms.
Regulatory Framework
- Federal Tax Code (Código Fiscal de la Federación — CFF): article 69, sections (fracciones) V, VI, and VII, plus articles 74 and 146-A.
- 2026 Miscellaneous Tax Resolution (Resolución Miscelánea Fiscal 2026 — RMF 2026): rules 2.9.15 and 2.14.8.