Hola a Todos!
This is Augusto Corallo from Mexico City.
SYSTEMIC ANALYSIS REQUIREMENT TO REPORT 09/2015 (Part IV)
Continue with the part III, from the statements made in this systemic analysis, it is important to note the following:
I.- In the assumptions made in the third paragraph of Rule 2.1.35. of the FMR for 2015, there is no deadline for the authority to provide response to the clarifications presented by the taxpayers, situation that leaves them in a state of legal uncertainty, so in the opinion of this Office, it must be established the same.
II.-Waiting times for the authority to resolve the clarifications processed by taxpayers are varied, taking up to a month, a situation that causes damages to their rights, because sometimes they can no longer participate in tenders or contract with the Federal Government, Centralized or Parastatal also the procedures that have to do with the tax or customs authorities are delayed, causing them harm, even economic.
III.-The system is not updated in a timely manner, generating taxpayers to process clarifications for negative responses from the authority to the Opinion on Fiscal Obligation Compliance – even after the clarification presented and resolved takes long to update -, leaving sometimes without the option to participate in the bidding process or contract with the Federal Government, Parastatal Centralized or, as appropriate, or delaying the process they have to do with the tax or customs authorities.
IV.-In most approaches taxpayers are the ones that have to track the status of the clarification, so it is presumed that the response to the clarification is not notified by the tax authority, in accordance with the provisions of the third paragraph of Rule 2.1.35. FMR 2015.
V. The authority has recognized the flaws that come to present in the system corresponding to the Opinion on Fiscal Obligation Compliance, which causes no timely update of the fiscal situation of some taxpayers.
In view of the foregoing, in the opinion of the Office, SAT authorities should streamline its activities to taxpayers in order to protect their rights, at all times observing the mandated by Article 1 of the Constitution of the United Mexican States, must seek the greatest benefit for them.
In this regard, in order to provide legal certainty to taxpayers it should stipulate a deadline for SAT authorities to give timely response to the corresponding clarifications in the cases referred to in the third paragraph of Rule 2.1.35 of the FMR for 2015 and commit to compliance.
In this regard, this fiscal Ombudsman has insisted that the tax authority should adopt best practices for the protection of the rights of taxpayers. A good measure for this is to offer a service that is speedy, timely and with quality[1], which means optimal and permanent basis of this decentralized body systems functioning; which certainly involves updating to the information provided by them is reliable at all times.
[1] Note that the report submitted by this Agency, the Central Management Services Channel operation indicated that the average satisfaction of service during 2014 was of 97.47%, however, this data does not match the perception of taxpayers by recurrent failures in SAT systems and its website.
