Hola a Todos!
This is Augusto Corallo from Mexico City.
SYSTEMIC ANALYSIS REQUIREMENT TO REPORT 09/2015 (Part II)
There are also various arrangements to be made to the tax and customs authority, which requires that interested parties can prove to be up to date in fulfilling their tax obligations, through the presentation of the “Opinion on Fiscal Obligation Compliance.
In this regard, Rule 2.1.35.[1] of the Miscellaneous Tax Resolution (RMF) for 2015, regulates the procedure for requesting the “Opinion on Fiscal Obligation Compliance” and establishes the manner in which taxpayers must make a clarification in the event that the opinion issued by the SAT present inconsistencies.
In this sense, the third paragraph of Rule 2.1.35., says that when that opinion throw inconsistencies related to the situation in the register of the RFC or filing with which the taxpayer does not agree, you must enter a case clarification through “My portal” and once you have the answer that clarification has been solved, you must generate the opinion on the compliance with tax obligations again.
Also, the last paragraph of that rule states that when the quoted opinion throws inconsistencies related with tax credits or the granting of security with which the taxpayer does not agree, you must enter the appropriate clarification that has to be resolved by the Local authority – Corresponding Local Taxpayer Service Administration-in a maximum of three days, issuing the opinion of compliance with tax, same that will be sent to the taxpayer portal.
Now, in the complaints processed before this Office by various contributors, it is observed that the failure to update the databases of the SAT is causing that the requests of “Opinion on Fiscal Obligation Compliance”, are resolved in a negative sense, which leads those involved to present clarifications -that take almost a month to be addressed- and perform various actions with the tax authorities, Federal Public Administration, Centralized or Parastatal or to delay the various processes that taxpayers have to make to the tax or customs authorities.
Indeed, from the analysis on the submitted documents by the SPDC, it was possible to know that in most cases by requesting the Opinion on Fiscal Obligation Compliance through the SAT portal, the system has not been updated and reports defaults on tax obligations that in several cases has been already resolved, which led taxpayers to file a clarification to the authority to certify compliance with them.
