Previously, the Treasury used to notify taxpayers why tax returns did not proceed, but there was the possibility of amending the failures and requesting the money again even several times. Now, and as a consequence of a Jurisprudence issued on July 11 if the application is denied there will be no opportunity to ask for it again, unless natural or moral persons want to defend themselves before the Tax Court.
The latter opportunities in returns are over
Rolando Silva Briceño, Vice President of the Prosecutor of the Mexican Institute of Public Accountants (IMCP), clarifies that the measure does not hinder the returns if they are done well from the first time, but rather it is impossible: what now says the resolution is that if the SAT responds with a Founded formal negativeyou can no longer return with the corrected data and request the return again, so it would have to be challenged through the Judiciary, he explains.
“You have to make a dimension because there is talk of a formal response (in fiscal terms). We could understand that there may be issues in a way where the SAT says that a number was missing in the RFC or in the direction and that this maintains your right to reinstate (your return), but that if it tells you that a voucher is missing or that this amount does not give me, because it is already a formal answer, so we will not have the opportunity to present it,” he says in an interview.
Challenging the Tax Court would also represent an extra expense for the taxpayer, because if the amount that seeks to return is not high will hardly encourage to spend on a legal defense.
(A means of defense would have to be submitted) before a judge of the tax court and, therefore, represents a cost that will always be important. If I am asking for 10,000 pesos, I will surely not hire a lawyer
Rolando Silva Briceño, Vice President of Prosecutor of the IMCP.
Luis Ramírez Masche, accounting manager of Mica.Rent, comments that the measure will allow the SAT to gain time in terms of cash flow, since the authority has up to four months to make the return effective after a correction request in case of requesting.
“It is not the same to give people 120 million pesos in 30 days than to give those 120 million in four months”, because if I present my annual statement on April 1, the SAT has until July 31 to make this return effective, he says in an interview.
It clarifies that it is important to review the cause of the refusal given by the SAT, since there is the possibility that it can be challenged with a revocation resource and access to the return, as long as the indicated error is in a form and not in the background.
Delays in returns 2025
This 2025 las Tax returns from the annual declaration took longer in realizing that in previous years. The SAT was delayed in depositing balances in favor, as it was stricter in the detection of discrepancies. One of the most recurring inconsistencies was related to the provision of medical services.
Official figures report that at the end of April 30, 6.63 million people requested balances in favor, of which they had reviewed 4.66 million statements, which represents 70.2% of the total.
The specialists consulted agree that the jurisprudence allows the SAT to be clear about the rules of the game and demand order in tax obligations, reduce administrative burden, avoid abuse by third parties, as well as a greater involvement of taxpayers in their tax declarations.
Ramírez Mastache adds that it also represents an impact for people who presented their tax declaration in a self -taught manner, since they can be discouraged when their returns reject them or if the SAT platform is not friendly and clear with the information.
It is a fairly large stony to citizens who do his best to do things well, to request a return of law; If I weren’t accountant I would be discouraged and therefore that return money, who is left?
Luis Ramírez Mastache, Mica.Rent Accounting Manager.
Be careful when choosing a counter
The Vice President of the IMCP prosecutor suggests that people dedicate special attention when they are in search of an accountant: “When I choose an accountant it is because he will be in charge of my tax obligations, and that means that he should take the same care to choose an accountant as to choose someone who will operate me; that is, to have verifiable experience, references, it is locally and that it is governed by codes of ethics demands an accountant. “
For his part, Mica’s accounting manager adds that hiring a prosecutor or an accountant is an investment, although this does not guarantee that return requests are successful every time.
According to the Imbateum.com site, in case you want to challenge the rejection of the SAT, you must do so within a maximum period of 30 days from the notification, otherwise the case will be closed.
