> ## Documentation Index
> Fetch the complete documentation index at: https://docs.syntage.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Tax compliance checks

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.

| Result               | Meaning                                       |
| -------------------- | --------------------------------------------- |
| `positive`           | The RFC is complying with its tax obligations |
| `negative`           | SAT reported one or more compliance issues    |
| `no_obligations`     | SAT reported no active tax obligations        |
| `activity_suspended` | SAT reported suspended business activity      |

Use the file reference when you need the original PDF document returned by SAT.

## 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](/developers/extraction-request-examples#tax-compliance-checks).