Mexico’s tax authority, the SAT, sends taxpayers who may have omitted taxes a carta invitación, a letter of invitation. In October 2014, it sent about 600,000 such letters to people who had received cash deposits in their bank accounts and had not declared them. The letters invited them to regularize their tax situation.
According to UnoTV, the taxpayers’ ombudsman, Prodecon, stresses that the letter “no es una resolución definitiva” (is not a final decision). The Colegio de Contadores Públicos de México still warns that taxpayers should answer it, to avoid a formal audit and possible fines.