A natural or moral person, as a taxpayer has rights that to validate, accordance to the Federal Law of Taxpayers Rights, which: “…it has the objective to regulate the basic rights and guarantees of the taxpayers in their relations with the tax authorities …”
A taxpayer is understood all that natural or moral person who is obliged, in accordance with the provisions of the Law, to contribute by public expenditure.
Rights of taxpayers
To comply with the obligations accordance the regime, you have the right to that:
➲ The Service of Tributary Administration (SAT) offer to you the assistance and necessary information about your rights and obligations in tax matters.
➲ The authorities publish the updated texts of the tax regulations on their Internet sites Internet and that they realize campaigns of diffusion, through mass media.
➲ Exist offices in diverse places of the country, where they can guide and help you to meet your tax obligations.
➲ Facilitate the consultation of information through their Internet sites.
➲ The tax authorities publish easy to understand instructions or guides to realize procedures or declarations that are understandable.
➲ The authorities answer in writing in the maximum period of three months those consultations about the tax treatment applicable to real and concrete situations.
Among the most important rights are:
➲ Obtain the return of the taxes that are in favor, if you wish it.
➲ Obtain a certification and a copy of the declarations that you present, as long as you have complied with the respective payments, as establishes by the Law.
➲ That the authorities keep confidentiality and absolute reserve of data, and other information know to public servants; unless they authorize the laws.
➲ Always to be treated with respect and consideration.
To comply with the obligations easily, like the presentation of declarations, the calculation and payment of taxes, among other things, the taxpayers must realize a series of steps.
Main obligations of the taxpayers
➲ Make the payment of the tax quota by the Tributary Agency in time and form.
➲ Make installment payments to account of the main tax obligation. The taxpayers will be able to deduce of the main tax obligation the amount of the payments on account supported.
➲ Comply with accessory tax obligations, such as the interest on late payment, surcharges for untimely declarations, surcharges for the executive period, as well as others imposes by law.
➲ Comply with the formal tax obligations imposed by the tributary or customs regulations on taxpayers.
Taxpayers must comply with:
➲ Present census declarations by the persons or entities that are developed in Mexican territory with activities or business and professional operations.
➲ Request and use the tax identification number.
➲ Present declarations, self-assessments and communications.
➲ Carry and to preserve account books and records.
➲ Issue and to deliver invoices or substitute documents.
