Tax debts with SAT? Clear them.
Learn about some of the facilities the SAT offers to settle your tax debts with it.
The Tax Administration Service offers several facilities for you to cover your tax debts, among these, is the option of partial payment or deferred payment.
These options are regulated in the Fiscal Code of the Federation, in article 66, which establishes that at the request of the taxpayer, THE TAX AUTHORITIES CAN AUTHORIZE THE PAYMENT IN INSTALMENTS EITHER IN PARTIAL OR DEFERRED, of contributions omitted and their accessories.
Partial payment is an option with which you can cover contributions omitted in up to 36 monthly instalments, YOU MUST MAKE A DOWN PAYMENT OF 20% OF THE TOTAL AMOUNT OF YOUR DEBIT AND THE REMAINING 80% IN THE CHOSEN MONTHLY, with rates that vary according to the number of monthly payments you choose.
It should be mentioned that in order to be able to settle your debit by taking the option of partial or deferred payment, the SAT establishes a series of requirements, including:
- File a brief requesting the option to settle the debits with the payment method in instalments.
- Pay 20% of the total credit at the time of submission of the request for payment authorization in instalments.
- A copy of the decision that gave rise to the(the) tax credit(s) (s) determined by the authority, if applicable.
- In the case of legal persons, general regime, certified copy of the constitutive act.
- Normal or supplementary declaration where you exercised the option of payment in instalments.
- Copy of the legal representation, Public Deed (Power of Attorney), through which the personality is accredited (legal persons), if applicable.
- Copy of official identification of the person who signs the free letter, if applicable.
Once the request has been received, the authority will assess and issue a decision of acceptance or refusal of the proposed payment in instalments, for which the authority has a period of 15 days from the day following that on which the request was received.
If the application was accepted, the taxpayer must make the payments in the amounts and dates on which it has been authorized. In the event of default, the authority shall require payment of the remaining claim through the administrative enforcement procedure.
If your company is interested in settling its tax debts with the tax authorities, come to us, in Bandala | Díaz | García we have the best advice on what is the option that you should apply to 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