By CAPosts 30 October, 2020 - 07:00pm 24 views
Rather than openly rejecting them, the SAT is treating taxpayers' requests for tax refunds as "dropped".
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Tax refunds have decreased this year; From January to June, the Tax Administration Service (SAT) has returned around 496 thousand 429 million pesos, which is 23 thousand 81 million less compared to the same period of 2019.
According to the records of the Ministry of Finance and Public Credit (SHCP), the tax authority returned during the first semester of 2019 around 519 thousand 500 million pesos to taxpayers
Elimination of universal compensation
The elimination of universal compensation is one of the changes by the authority tax that has most affected taxpayers; Before they could use the balances they obtained in favor of the value added tax (VAT) to pay others . However, after their elimination, they have to request tax refunds
There are testimonies from numerous taxpayers who have indicated that they do not receive their tax refunds in a timely manner.
Pablo Cervantes, of the tax commission of the Public Accountants Association Mexico (CCPM), stated in an interview for the newspaper Reforma that in 95% of the cases the SAT is considering these refund requests as "withdrawn".
He added that this happens when the tax authority requires additional information from the taxpayer, and this is not delivered in a timely manner . This is the reason why the SAT dismisses the refund request, and the taxpayer has to start his request again.
Cervantes indicated that "if the SAT rejected the request completely, the companies could reverse everything in court."
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It is important to mention that for the year 2021 taxpayers must bear in mind the regulatory changes for the request for tax refund, which are:
When not the
taxpayer can be located According to the Tax Miscellany for 2021, it is proposed to add a paragraph to article 22 of the Federal Tax Code (CFF), to consider the lack of location of the taxpayer, or of the address stated before the federal registry of taxpayers (RFC), as a cause for not submitting a refund request
When the same taxpayer files several
requests Another important change is to modify section IV of article 22-D of the CFF. This is so that the tax authority determines whether, in the presence of several requests for refund of the same taxpayer for the same type of contribution, it carries out a single exercise of powers for the total number of requests or one exercise of powers for each of them. , however, issuing a single resolution
The term for the resolution of the return
is increased Section VI of article 22-D of the CFF establishes that the authority must issue its resolution on the powers of verification within a period of 10 business days. In this sense, the explanatory statement of the Fiscal Miscellany says that the effective time of this resolution is five days. Therefore, the new proposal says that the term will be increased from 10 to 20 business days.
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The entry The SAT considers "desisted" 95% of the refund requests were published first in the Taxpayer .