The reduction of fines for violations of tax provisions is contemplated in the Federal Tax Code (CFF); In this article I will explain the process to obtain this benefit, even up to the total charge. But hurry, because its validity ends on December 31, 2022.
a bit of context
The aforementioned reduction of fines is established in Article 74 of the CFF. This indicates that the Ministry of Finance and Public Credit (SHCP) can reduce up to 100% of fines for violations of tax and customs provisions, including those determined by the taxpayers themselves.
In these cases, the Tax Administration Service (SAT) will establish, through general rules, the requirements and assumptions by which the reduction will proceed, as well as the form and terms for the payment of the non-reduced part.
What are the requirements and in what cases does it apply?
In accordance with the aforementioned legal framework, the reduction of fines proceeds when they have become firm, that is, when within 30 business days after their notification no means of defense were filed (revocation appeal, nullity trial or amparo) .
Article 74 does not establish a limitation, therefore, it applies to natural and legal persons.
One of the benefits of the reduction is that the request made to the authority gives rise to the suspension of the administrative execution procedure, if the taxpayer so requests in said request, and proceeds to guarantee the fiscal interest.
Recently, the SAT, through a press release published on August 31 of this year, reported on an administrative facility for the reduction of tax fines, applicable to taxpayers who failed to comply with pending returns in years prior to 2022.
How much can you reduce?
The facility is applicable to fines derived from the obligation to present declarations in accordance with article 41 of the CFF and is applied according to their respective seniority, counted from the date the notification has taken effect and until the date of issuance of the payment format.
The percentages according to seniority are as follows:
Up to 1 year, 90%; more than 1 and up to 2 years, 80%; more than 2 and up to 3 years, 70%; more than 3 and up to 4 years, 60%; more than 4 and up to 5 years, 50%, more than 5 years, 40%.
The reduction applies to 100% if the authority verifies that the taxpayer complied with the required obligation and the fines had not been notified; and if the fines are notified, they will also be considered reduced to 100%, provided that the taxpayer has complied with the required obligation, prior to initiating the Administrative Execution Procedure (PAE) for the respective collection of the fines by the authority.
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Where do I do it?
This procedure can be done on the SAT portal, in the “other procedures and services” section, where the taxpayer has the possibility of requesting the Form for Payment of Federal Contributions (FCF) with the updated amounts and the percentage of reduction that may be applicable, to make the corresponding payment.
Payment formats can also be requested by telephone through MarcaSAT (55 6272 2728), option 9, followed by 1. Once the request is registered, the authority will send the payment format through the email account that is provide.
To know in detail the process to follow, seek advice from your trusted accountant.
Other things you should know
You must consider that the reduction does not apply to fines derived from the requirements of omitted declarations that should have been presented in the current calendar year, nor to fines that on the presentation of complementary declarations that were presented within six months after the date on which the statement for which the fine was imposed was filed.
Finally, you must take into account that taxpayers must be up to date with their obligations to receive this benefit, which will be valid until December 31, 2022.
Remember that not paying taxes and not having the necessary technical support to meet tax obligations is misunderstood savings.
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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.