The Tax Administration Service (SAT) made changes to the Tax Mailbox, the Simplified Trust Regime, detection of inconsistencies in Digital Tax Invoices (CFDI), among other aspects, so taxpayers who will file their annual return should take them into account.
In the 2022 Tax Reform, the SAT found inconsistencies in the Digital Tax Receipts that do not relate to economic activities registered in the Federal Taxpayer Register (RFC).
For this reason, if the tax authority sees any inconsistency between the economic activity and the operations of taxpayers, it can make the detection and change it, in such a way that it will consider additional tax obligations that will correspond to the new economic activity and even fine.
The tax authority defines as economic activity anything that generates income, it can be through the sale of a good or services.
What are the fines that will be imposed by the SAT in 2022?
* For persons over 18 years of age who have an economic activity and are not registered in the Federal Register of Taxpayers, the fine will be from 3,870 to 11,600 pesos.
* When an invoice is misissued without additional information, the fine will be 400 to 600 pesos.
* The fines for not sending the invoice to customers or if it is sent without meeting all the requirements will be from 17 thousand pesos to 93 thousand 330.
* Those who cancel their Digital Tax Voucher out of time will be fined 5% to 10% of the amount of each invoice.
* If individuals do not file their annual return; the fine ranges from 1,400 pesos to 38,730 pesos.
* For each declaration, record, application or notice submitted after the indicated period, the amount ranges from 1,400 pesos to 34,730.
* The penalty for undeclared obligations will be from 1,400 to 17,370 pesos.
* In the case of those who do business and their partners have inconsistencies, the tax authority may temporarily suspend the digital seal or if they process the signature electronics will reject it.
* Fines of 10 to 20 pesos for each CFDI that do not have the validations, will be imposed on the Authorized Certification Provider (PAC).
* In the Federal Tax Code (CFF) it defines as infringement those who do not file taxes through electronic means, such as the SAT platform. The fines they can impose on taxpayers range from 14,230 pesos to 28,490 pesos; the amount depends on the tax situation of each taxpayer.
* If taxpayers do not pay their fines on time and in a timely manner, they may be eligible for additional penalties.
Since January 1, 2022, the SAT highlighted that the electronic invoicing scheme was updated in order to simplify compliance with tax obligations.
He stressed that with this change, the most complete and correct information on invoices can be reported, in addition to “facilitating the filing of returns with prefilled information derived from the information contained in the CFDI.
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