Tax News No 15 – September 2022
REGULARIZATION OF PROVISIONAL PAYMENTS ISR 2022
On August 30, 2022, the Tax Administration Service (SAT) released the statement. This statement was confirmed through the social networks of the SAT.
Therefore, the SAT invites legal entities that have chosen the General Regime of Law or the Simplified Regime of Trust to regularize their provisional declarations no later than September 19, 2022, presenting their declarations and, where appropriate, making the provisional payments of the months of January to July 2022 of the last regime they chose.
We put at your disposal the link where you can consult this statement:
ADMINISTRATIVE FACILITY FOR THE REDUCTION OF TAX FINES
On August 31, 2022, the SAT released statement 041/2022 through which it informed all taxpayers who have tax penalties for non-compliance with pending returns in years prior to 2022, that a facility was issued that allows up to 100% reduction of fines . To obtain this facility, they must be up to date with their tax obligations. This statement was confirmed through the social networks of the SAT.
Therefore, the SAT announced that the people who can obtain this facility are:
- Those who received notices of requirement and the fine, but did not receive a request for the collection of the same, will access the 100 percent reduction.
- Those who received notifications of requirement, as well as the fine and also the request for collection of the same, will obtain the reduction of up to 90% according to the following table:
|
When were you informed of the fine? |
Percentage reduction |
|
Less than 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% |
We put at your disposal the link where you can consult this statement:
In Fralla we are available to our customers in order to support them with any questions or additional information that is required in relation to this publication.
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Mexico City, Mexico
September 2022
