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Introduction
New information technologies change the way society lives. This is why the tax authorities cannot remain outside such changes. Since the year 2005 the Tax Administration System (SAT Servico de Administracion Tributaria), which is the Mexican IRS, has been introducing and applying new information technologies with the objective of a better, faster and safer way of fulfilling its obligations with taxpayers.
One of the most controversial tools the SAT started using is the Electronic Signature (FIEL Firma Electronica). Since the year 2000 it is an authentication system that allows the taxpayer to access, through the SAT website, to his tax record, to fill tax forms, and in general to perform any action or modification regarding its tax record.
What makes the electronic signature so controversial is that it has the same value as a hand written signature. An electronic file signed with the electronic signature, legally, is as good as a document signed by hand. Also, another characteristic is that it uses biometrics recognition. It is a powerful tool, that when misused, can cau…