After two years of pandemic, and in the month of the annual declaration, the Mexican Institute of Public Accountants (IMCP) indicated that there is still a shortage of appointments in the Tax Administration Service (SAT), which complicates the fulfillment of obligations by part of the taxpayers.
Laura Grajeda Trejo, president of the IMCP, recalled at a press conference that those taxpayers, natural persons, who result in a balance in favor of more than 150,000 pesos will have to present their annual declaration and send it with the e.signature; however, the difficulty of getting appointments on the SAT complicates the situation.
“On various occasions we have emphasized the scarcity of these, which has been reported by many taxpayers, causing them to be prevented from meeting their tax obligations in a timely manner. This situation is not only generating a lack of compliance, but it is also causing economic losses in the companies and serious risks in their operation”, asserted the president.
The e.firma, he recalled, is used to carry out various procedures, such as issuing invoices, updating data, customs notices, IMSS procedures, import permits, among others.
“In the IMCP we have received requests from those associated with our Federated Colleges, in which they state that due to these situations they are unable to meet their obligations and those of their clients, which generates a climate of uncertainty in taxpayers”, added the president.
In this sense, Ramiro Ávalos Martínez, Vice President of Fiscal Affairs of the IMCP, proposed a series of measures to help taxpayers, such as extending the renewal period of the e.signature through the SAT ID page to two years; that in face-to-face procedures that are not completed, the deceased is allowed to continue within three business days in a row, as well as that the appointments that were scheduled and not attended are made available to those deceased who come to the offices without an appointment, in addition to have more staff.
Problems with the 2021 declaration
In addition to the problems that taxpayers who do not have their e.signature for the annual return may have, Ramiro Ávalos Martínez stressed that the causers have pointed out other types of errors when submitting their return.
He explained that in the pre-filled part of the annual return, the taxpayers have reported problems, such as not reflecting the income from wages and salaries that the taxpayer actually received. “It shows income from alleged patterns totally unknown to taxpayers.”
He mentioned that, in some cases, the losses of previous years are not reflected, while in certain fields or concepts that are editable in the declaration, the platform does not allow modifications and, in other cases, the platform does not recognize the real interests of mortgage loans, among other problems.
Moral persons declared more
According to SAT data, in March, the month of the annual tax return for legal entities, 643,137 tax returns were filed, 5.8% more than a year ago, when taxpayers filed 607,506 tax returns.
“In March 2022, thanks to taxpayers’ compliance with the annual declaration, the amount scheduled for that month in the corresponding Federation Income Law for the month was exceeded by ISR by 48.4 billion pesos,” the treasury said.