Derived from the presentation of the annual declaration of the Income Tax of individuals 2022, which has a deadline of May 2, 2023, many taxpayers have already obtained favorable balances and opted for a refund within the declaration form.
I chose to write about this topic since, despite what has been said, many of these credit balances were not considered in the automatic refund process. But don’t worry, in this article I explain how to recover them.
Automatic and manual returns vs. refusal to return
It is necessary to know that, when presenting the annual declaration, the balances in favor enter a validation process called “automatic returns process”, which constitutes an administrative facility for the taxpayer to obtain his annual tax.
On occasions, the result of this process may be unfavorable. However, This does not mean that it is a refusal on the part of the authority to return the balances of the taxpayersbut it is simply a question of form, derived from the failure to comply with certain requirements[1] necessary to become attached to this ease.
And it is in this case that taxpayers can start managing their credit balances, in what is commonly known as manual returns process.
Be careful, you must be sure that you complied with all tax obligations in a timely manner and that, in effect, you have a credit balance. If this is your case, these are the steps to follow for this management:
Check the status of your return
First you must check the status of your balance in favor, in order to identify if it is “paid, under review, in the process of payment or rejected”, since depending on the status of the balance in favor, the guideline for proceed in case of refusals.
To check this status, go to the Internet page of the Tax Administration Service (SAT) at the following route: www.sat.gob.mx / returns and compensation / see more / check your automatic return 2022. Once authenticated in the system, you must select in type of request “automatic ISR return” and in the exercise indicate “2022”, in the section show requests The status of your credit balance will appear, and it may be one of the following:
- Paid (indicates that the balance requested in return has already been deposited in the interbank account that was stated in the taxpayer’s annual declaration);
- In Review (the balance is still in the process of validation by the authority);
- in payment process (the balance in favor is authorized and in the process of being transferred to the taxpayer’s interbank account); either
- Refused (indicates that inconsistencies were detected in the balance in favor of the automatic refund process).
Identify the actions to follow
In the event that the status of the balance in favor has been rejected in the automatic returns process, do not despair. This is because inconsistencies have been detected, which you will be able to find out in detail within the status query application. There you will identify the inconsistencies detected during the validation process and the corrective actions to follow to continue with the return.
It is important to analyze in detail the corrective actions that you must carry out, because in some cases it is not necessary to provide additional information or generate the alternate process of manual returns, but it will suffice to make changes to the annual declaration form through a complementary declaration. ; the latter will again be validated by the authority.
On some occasions, for example, it is a simple substitution of the interbank account for the purpose of making the payment and, in other cases, to provide certain types of information, which can be sent from that same section.
It is important to specify that, in order to complete the sending of the requested information, you must have a valid e.firma in order to sign the application.
Submit your request in the Electronic Returns Format
For those cases in which, derived from the feedback of the rejection of the balance in favor, it is necessary to manage its return via the Electronic Refund Form, it is important that the taxpayer knows the requirements that must be attached to their application, as well as the means of authentication with those that must be counted to send the information.
For this reason, I recommend you review the requirements that must be attached for the purposes of a refund of Income Tax, in file 9/CFF of Annex 1-A of the Miscellaneous Tax Resolution for 2023, or, in the following link: https://www.sat.gob.mx/tramites/24016/solicita-tu-devolucion.
The procedure can be carried out from the SAT website, for this you must have your current e.firma. If you do not have it yet, it will be necessary to process it first at any Decentralized Taxpayer Services Administration (ADSC) or Tax Services Module (MST) that provides this assistance., by appointment, in the e.firma Individuals service and compliance with the requirements, which you can review at: https://www.sat.gob.mx/tramites/16703/obten-tu-certificado-de-e .signature. It will also be essential that you have your tax mailbox enabled.
Filling out the form is extremely simple because in the section related content from this link https://www.sat.gob.mx/tramites/24016/solicita-tu-devolucion, the SAT puts at your disposal the instructions for submitting the refund request through the internet, in which indicates step by step the procedure for sending and uploading the information.
Although there are some aspects that have improved or have been automated for the presentation of the annual declaration of natural persons, It is likely that at some point you will require the accompaniment and guidance of a certified public accountant, so you should not hesitate to request it.since you will avoid wasting time and possible headaches.
Remember that strengthening the contributive culture in the country is for the benefit of all.
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Laura Grajeda Trejo Laura Grajeda is president of the Mexican Institute of Public Accountants (IMCP). She has a master’s degree in Taxation and a doctorate in Fiscal Sciences.