With the tax changes that came into effect this year, the Tax Administration Service (SAT) will be able to fine a taxpayer if a Digital Tax Receipt by Internet (CFDI) is canceled out of time. The fine will be 5 to 10% of the amount of each invoice.
In accordance with article 81 of the Federal Tax Code (CFF), it will be punishable not to cancel CFDI of income when said vouchers have been issued by mistake, without a cause for it, or to cancel them outside the established time.
For example, if a person makes a mistake and issues an invoice for 100,000 pesos, instead of 10,000 pesos, the rate will be applicable on the error and not on the correction.
“It can be an excess because you can have problems that are due to genuine mistakes. Unfortunately, with this action, the possibilities of sanctions by the SAT in the event of a simple error are left very open (…) It is another way of putting pressure on taxpayers ”, commented Juvenal Lobato Díaz, professor at the National Autonomous University of Mexico (UNAM ).
For Lobato, in this particular case, the Treasury had to implement a fixed quota because the sanction is on an error that was committed due to an administrative offense at a certain moment, “so this sanction is unconstitutional.”
“The value of the voucher has nothing to do with it. For this reason, the fine is challenged as unconstitutional because Article 22 of the Constitution is violated, “he commented in an interview.
Fines of 400 to 600 pesos
Likewise, a new tax change for 2022 is that the SAT may fine people who issue invoices without the corresponding supplements. The cost of the penalty is 400 to 600 pesos for each invoice, according to Article 84 of the CFF.
Given this, Juvenal Lobato Díaz commented that the most important sanction of this new measure is not the payment of the fine per se, but that the taxpayer cannot deduct or credit the payment.
“What they did now is not establish an infraction, but they will also fine you for not issuing the CFDI supplement,” said the professor in tax matters.
There are 27 complements of the CFDI, among which the Porte Letter, the Hydrocarbon Letter or the Digital Tax Stamp stand out. There are four supplements with additional information when disposing of a good or a service. Such as the accreditation of the Special Tax on Production and Services or the sale of vehicles.
According to Jesús Rodríguez Ambriz, president of the Mexican Association of Public Accountants, with these actions the SAT seeks more effective methods to combat false billing.
Likewise, the treasury seeks to have exact data to know who is the one who declares wrong, if the taxpayer or the issuer of the invoice, said Rodríguez.
They update amounts of fines
Article 32-H of the CFF, updated its amounts in terms of fines for taxpayers with related parties such as large companies (residents abroad or productive state companies). The fines range from 13,490 to 134,840 pesos.
Reference-www.eleconomista.com.mx