No company, unit or student received SMS to declare and pay VAT.

1, seeing the confusion as mentioned in the question, the first thing that comes to mind is that your mobile phone number was wrongly reported to the competent tax authorities by the unit that should have received the information. Perhaps, the tax officer of this unit mistakenly submitted the number information to the tax authorities (just your mobile phone number);

Secondly, I saw what you said, "Do I have to pay taxes?" I just feel strange, why should I pay taxes?

3. It is suggested that you clarify with the tax authorities that sent the SMS and cancel the SMS receiving function;

The above is for reference only, please check it.