We have talked a lot about the different fines and penalties of the SAT; but the Tax Administration Service can also "help" you when it comes to paying your debts.
The Service offers from 20% discounts to the cancellation of debts. This in order to keep your tax situation up to date.
How can I access these benefits?
The SAT Tax Code states that:
"...are granted to those taxpayers who have already been notified of a tax credit, that is to say, who have already been notified of the resolution that determines the tax credit and who wish to catch up with their debts".
This means that you can access the benefits if you miss payments and other tax obligations, and you are fined.
What are the fines that the SAT "forgives"?
The SAT states that, depending on the provisions of its Tax Code, taxpayers can obtain:
20% reduction on fines related to:
- Recidivism
- Use of false documents
- Documents issued in the name of a third party in order to deduct the amount thereof
- That two or more similar books with the same content are carried
- The accounts should be destroyed
This SAT discount applies only if the fine is paid within the first 30 days after the omission.
Reduction for omission of contributions due to arithmetic errors in the tax returns:
If these fines are paid within the first 15 working days, a discount of half is given.
Reduction of fine for omitted contributions:
If these are paid 45 days after notification, 20 percent will be deducted, in accordance with article 76 of the Tax Code.
Waiver of fines and application of extension surcharge rate
If there is total or partial omission of payment of taxes, not including withheld, collected or transferred taxes, you may request a 100 percent reduction of the fine as long as you have presented the notices required by the tax provisions, you have complied with the requirements of the authorities and you do not incur in the aggravating circumstances of Article 75 of the Tax Code.
The Ministry of Finance and Public Credit can reduce 100 percent of fines for infringement of tax and customs provisions, as well as those determined by the taxpayer, through a series of rules and requirements of the SAT and after an application for the reduction, for which you need to have fines that have become final.
How do you see these facilities provided by the SAT in the face of fines?
We would like to read your opinion in the comments.
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See you next time!
