What is the home visit of the SAT?
The home visits of the Service of Tributary Administration usually realized when a moral or natural person fails to comply with their tax obligations.
The SAT must review compliance with the issuance of CFDI or customs obligations.
In this act of taxation, it is verified that the taxpayers have complied with their established obligations, papers, books and documents have been reviewed, without subtracting from the fiscal domicile.
The home visit doesn’t prevent or alter the development and continuity of the taxpayer’s own activities; this visit must be realized in an environment of mutual collaboration to achieve verification.
Before conducting a home visit, a SAT visitor must identify and deliver a document called the Start of Visit Act.
When conducting home visits and accounting reviews, you have the right to:
- Be informed of your rights and obligations at the beginning of the verification acts of the tax authority.
- Receive the Letter with the Rights of the Audited Taxpayer.
- Correct your tax situation in the different contributions presenting the normal or complementary statement.
*You can correct it from the beginning of the visit and until the resolution with the amounts of the omitted contributions is notified.
- Conclude the home visit when, in the judgment of the authority, it is determined that all obligations have been corrected.
- Know the corrections of your fiscal situation, verified by the authorities, by means of an official letter.
- Pay the debits after the start of the visit and before the notification of the final act, with a fine of 20% of the omitted contributions.
- Pay the debits after the notification of the final act and before the notification of liquidation, with a fine of 30% of the omitted contributions.
- Pay the omitted contributions in terms of up to 36 installments or deferred without exceeding 12 months.
- The tax authorities have a maximum of 6 months to determinate your omitted contributions when conducting home visits; in case of not doing so, it will be understood that there is no tax credit at the expense of the taxpayer.
- The authority that determinate your omitted contributions can’t re-determinate additional amounts based on the same facts.
When the review procedure is started, and before you are notified of the resolution of the omitted statements, you can still correct the fiscal situation, but you must reach a final agreement with the authorities.
Legal and Accounting Consulting in Playa del Carmen.
