SAT Will Block Passwords to Irregular Taxpayers
The public Tax Administration Service (SAT) through its website https://www.sat.gob.mx the First Resolution of Amendments to the Miscellaneous Tax Resolution for 2020, where it mentions that the Treasury, apart from having the power to restrict Digital Seal Certificates, may RESTRICT THE PASSWORD if taxpayers present irregularities in their tax situation, this new regulation 2.2.1 to the password enters into force from 14 May 2020.
What irregularities does the Treasury consider to block the password? It is worth mentioning that the Treasury may consider as irregularities those established in Article 17-H Bis of the Federal Fiscal Code (CFF):
- When taxpayers, in a fiscal year and being obliged to do so, OMIT TO SUBMIT THE ANNUAL DECLARATION.
- When it is found that the taxpayer CANNOT BE LOCATED at his tax address, DISAPPEAR during the procedure, VACATE your tax address without filing the corresponding notice of change in the federal taxpayer’s registry, IGNORE YOUR ADDRESS, or, in the exercise of such powers, it is known that the TAX VOUCHERS issued were used to protect non-existent, simulated or illicit transactions.
- Where it is found that the taxpayer who
issued tax vouchers did NOT rebut the presumption of non-existence of
the transactions covered by such vouchers and is therefore definitively in that
situation, in terms of Article 69-B.
So if you find yourself in any of these situations, you should consider the possible consequences of these acts.
If you have problems with your fiscal situation DO NOT WASTE TIME, come to Bandala | Díaz | García to be able to advise you on the process of clarifying these assumptions.
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