Do you have a debt with Tax Administration Services (TAS) ?
Get to know the amenities that the TAS can offer you to settle your fiscal debts like this one.
The Tax Administration Service offer a variety of amenities so you may cover your debts, among this amenities there’s an option of payment in partialities or deferred payment.
This amenities or options are regulated by the Federation´s Fiscal Code in its 66th article, which establishes that by demand from the taxpayers, fiscal authorities may authorize the payment in partialities or deferred payment due to missing contributions or its accessories.
This options are given to taxpayers that may have fiscal debt, may lack to have the entirety of the amount, being able so to pay in partialities or deferred payment.
Partialities payment is an option in which you can pay your missing contributions inj up to 36 monthly payments, being a must to give away a 20% payment at first from the total amount of the debt and the 80% left in chosen monthly payments, with rates varying according to the monthly payment you might chose.
It must be mentioned that in order to settle your debt taking as an option the partialities payment or deferred payment, the TAS requires a series of conditions, among which are:
- Present a written notification in which the option to settle the debt is specified, with a paritility payment option.
- Pay the equivalent to 20% from the total credit at moment of presenting the authorization requirement for a partialities payment.
- A copy of the resolution that gave origin to the fiscal credit(s) determine by the corresponding authority, being that it might;
- Be a moral person in a general moral regime, in which a certified copy of the constitutive act is required
- A normal or complementary declaration where yo willingly chose the partialities payments option.
- A copy of the legal representation , Public Deed (by Notary Power), by which the personality (moral persons) is accredited.
- ID copy from the person signing the free written notification, in which case,
Once the requirement is received, authorities will value and emmitt a resolution accepting or declining the parialities payment requirement, so for this to happen, authorities have a 15 days deadline up to the next day in which the requirement was filled.
If the requirement was accepted, the taxpayer must pay the debt in the quantity and time that has been authorized. In case of slipping debt payment, authorities will proceed to require payments for the credit remaining through execution administration process.
If your company is interested in settle its debts with the fiscal authorities, contact us, we have the best counseling regarding which is the best option that benefits your company to settle such debts.
The main purpose of this information is to provide guidance to the general public. It does not replace the provisions of applicable law. Nor does it replace the specialized legal advice or consultancy that can be offered by any of the lawyers and/or accountants of Bandala | Díaz | García