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A tax compliance check maps the content of Opinion de Cumplimiento de Obligaciones Fiscales, an official SAT document that states whether an RFC is complying with its tax obligations. Each tax compliance check is a snapshot of the compliance result at a specific check date.
ResultMeaning
positiveThe RFC is complying with its tax obligations
negativeSAT reported one or more compliance issues
no_obligationsSAT reported no active tax obligations
activity_suspendedSAT reported suspended business activity
Use the file reference when you need the original PDF document returned by SAT.

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How tax compliance check data is collected

Tax compliance checks are collected with the tax_compliance extractor. After the extraction finishes, the resulting records are available from the entity tax compliance check list. For implementation details, see Extraction request examples.