Monterrey Mexico.- In the last three weeks, the Tax Administration Service (SAT) portal has recorded failures in the registration of complete information on the income that was declared, as well as in the provisional payments made by taxpayers in previous months, specialists revealed.
Marcelo Flores Serna, a tax lawyer, said that he has a large number of clients in this situation.
“These are mainly legal entities (companies) that reported that when trying to present the provisional payment for October 2023, the platform did not consider the income obtained and the provisional payments made in previous months,” he explained.
He pointed out that in the case of natural persons they also face the problem in calculating the tax when applying the rate, since it is lower than when they presented the provisional payment for October 2023.
“This can be verified by calculating the tax by directly applying the corresponding rate and comparing it against the result returned on the platform,” explained the founder of the Flores Serna Firm.
Gustavo Leal Cueva, president of Fiscalia, a tax information consulting firm, said that without being a widespread problem, complaints have been reported that the portal does not load provisional payments from previous months made by legal entities, while for individuals the calculation of Income Tax Payable (ISR) is poorly done and is lower.
“The problem is that payments are going to be made in smaller amounts than the real amount,” he said.
“This situation will cause them to have a resulting difference in their provisional payments that they will have to make until April 2024, when they present their annual declaration,” he added.
He considered that there is also a risk that if the payment was made incorrectly, the taxpayer could be subject to a fine, even though he was prevented from making it correctly due to the failure in the system.
“There are those who waited until the last day for the system to be corrected, and although it would be an extreme for the authority to fine them for it, the risk is latent and we will have to see how the November payment at their expense for the provisional declaration turns out. to present in December”.
The specialist recommended those affected send a “clarification case” to the SAT through its page and take screenshots showing the date and time of the operations.
An additional failure that is rare, but has also occurred, is when individuals seek to submit a Supplementary Annual Declaration to correct, but in the sum of the annual deductions the SAT omits the sum of the depreciation of the assets and only adds the deductible expenses and generates a greater profit than the real one and has to pay a tax that should not be due.