The opinions that were delivered as of May 16, already have the legend of “extemporaneous delivery”, which according to the Federal Tax Code (CFF) contemplates the application of sanctions, ranging from 15,410 pesos and up to 154,050 pesos, and even the temporary suspension of the Digital Seal Certificate, explained Manuel Puebla, president of the College of Public Accountants of Mexico (CCPM).
It should be noted that the temporary suspension of a Certificate represents the impossibility for the company to issue invoices, and if the breach is not resolved, it can lead to a definitive suspension. In the case of sanctions, it must be considered that there are companies that must present more than one opinion, and these apply to each opinion not presented.
“For the purposes of article 32-A of the CFF, when the opinion and the information and documentation related to it are presented outside the deadlines provided for in said article, they will be considered as not presented”, refers to the IMCP.
SAT denies extension
After the objective of requesting an extension for the deadline to June 15, the IMCP presented a document signed by 60 Federated members before the Official Reporting Office of the SAT Headquarters, on May 12.
Representatives of the IMCP and Accountants Associations also attended a meeting yesterday with the head of the SAT, Antonio Martínez Dagnino: “the authority’s response was that the requested extension will not be granted,” Grajeda explained.
He added that they will continue in contact and open dialogue with the authorities for this compliance, and that the opinions that were presented untimely have fiscal effects.