{"id":9933,"date":"2019-01-08T11:30:15","date_gmt":"2019-01-08T16:30:15","guid":{"rendered":"https:\/\/quadranslawandfinance.com\/?p=9933"},"modified":"2018-12-11T16:10:22","modified_gmt":"2018-12-11T21:10:22","slug":"fiscal-discrepancy-natural-persons","status":"publish","type":"post","link":"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/","title":{"rendered":"What is fiscal discrepancy for natural persons?"},"content":{"rendered":"<h1 style=\"text-align: center;\"><strong><span style=\"color: #000000;\">What is fiscal discrepancy for natural persons?<\/span> <\/strong><\/h1>\n<p><span style=\"color: #000000;\">Fiscal discrepancy arises when a fiscal authority carries out a verification that expenses (expenditures) of one year exceed the declared income, that is, the existence of an economic difference superior to the declared income.\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\">Article 91 of the Income Tax Law (LISR) establishes the process of fiscal discrepancy used by an authority to verify the amount of expenditures in a year.\u00a0<\/span><\/p>\n<h2><span style=\"color: #000000;\"><em>Phases to determine a fiscal discrepancy <\/em><\/span><\/h2>\n<p><span style=\"color: #000000;\">The Tax Administration Service (SAT) detects that the amount of expenditures is superior to the declared income in a year, and notifies its producer about a \u200b<em>fiscal discrepancy<\/em>\u200b.\u00a0<\/span><\/p>\n<p><strong><span style=\"color: #000000;\">The notified document should show:\u00a0<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"color: #000000;\">The amount of detected expenditures<\/span><\/li>\n<li><span style=\"color: #000000;\">The information used<\/span><\/li>\n<li><span style=\"color: #000000;\">The means by which it was obtained<\/span><\/li>\n<li><span style=\"color: #000000;\">How the discrepancy was determined<\/span><\/li>\n<\/ul>\n<p><strong><span style=\"color: #000000;\">Expenditures are determined by considering:<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Purchases<\/span><\/li>\n<li><span style=\"color: #000000;\">Deposits in bank accounts<\/span><\/li>\n<li><span style=\"color: #000000;\">Financial investments<\/span><\/li>\n<li><span style=\"color: #000000;\">Purchases made with credit cards<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Based on the aforesaid, all expenses made are taken into account. Registration at the Federal Taxpayer Registry is also considered to learn if declarations are not presented, or if, in the declarations, income is less than the expenses.\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\">When income does not correspond with what is paid as Income Tax (ISR), all available information on the natural person can be used, such as records, declarations, and third-party information, so as to learn the amount that should be actually paid.\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\">Once notified, 20 days are allowed to present a report that explains where are the exceeding resources obtained from. It is recommended to provide all necessary evidence that demonstrates the tax payment made. In case this is unviable, the owed Income Tax should be paid, in addition to a penalty fee. However, there are cases in which the natural person is accused of tax fraud and may consequently be imprisoned for months or years.\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\">The best way to avoid fiscal discrepancy is to declare all income received. This way, in case of being investigated by the Tax Administration Service (SAT), all necessary documentation will be available to ascertain where that income is obtained from.\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\">In case both Income Tax and a penalty fee have to be paid, it is important to be able to verify the origin of the fiscal discrepancy. In QuAdrans Law and Finance, you will be able to resort to a certified accountant to orientate you through this <a style=\"color: #000000;\" href=\"https:\/\/quadranslawandfinance.com\/en\/accounting\/\">accounting<\/a> process.\u00a0<\/span><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #000000;\">Legal and Accounting Consulting in Playa del Carmen<\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>What is fiscal discrepancy for natural persons? Fiscal discrepancy arises when a fiscal authority carries out a verification that expenses (expenditures) of one year exceed the declared income, that is, the existence of an economic difference superior to the declared income.\u00a0 Article 91 of the Income Tax Law (LISR) establishes the process of fiscal discrepancy [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9930,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35],"tags":[],"class_list":["post-9933","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accountant"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What is fiscal discrepancy for natural persons? - QuAdrans law and finance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"What is fiscal discrepancy for natural persons? - QuAdrans law and finance\" \/>\n<meta name=\"twitter:description\" content=\"What is fiscal discrepancy for natural persons? Fiscal discrepancy arises when a fiscal authority carries out a verification that expenses (expenditures) of one year exceed the declared income, that is, the existence of an economic difference superior to the declared income.\u00a0 Article 91 of the Income Tax Law (LISR) establishes the process of fiscal discrepancy [&hellip;]\" \/>\n<meta name=\"twitter:image\" content=\"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2018\/12\/discrepancia-fiscal-para-personas-fisicas.jpg\" \/>\n<meta name=\"twitter:creator\" content=\"@QuAdrans_\" \/>\n<meta name=\"twitter:site\" content=\"@QuAdrans_\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Redacci\u00f3n QuAdrans\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/\"},\"author\":{\"name\":\"Redacci\u00f3n QuAdrans\",\"@id\":\"https:\/\/quadranslawandfinance.com\/#\/schema\/person\/1e795a3d0e6c3e3c5d0ba2f035562767\"},\"headline\":\"What is fiscal discrepancy for natural persons?\",\"datePublished\":\"2019-01-08T16:30:15+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/\"},\"wordCount\":399,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/quadranslawandfinance.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2018\/12\/discrepancia-fiscal-para-personas-fisicas.jpg\",\"articleSection\":[\"Accountants\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/\",\"url\":\"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/\",\"name\":\"What is fiscal discrepancy for natural persons? - QuAdrans law and finance\",\"isPartOf\":{\"@id\":\"https:\/\/quadranslawandfinance.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2018\/12\/discrepancia-fiscal-para-personas-fisicas.jpg\",\"datePublished\":\"2019-01-08T16:30:15+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/#primaryimage\",\"url\":\"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2018\/12\/discrepancia-fiscal-para-personas-fisicas.jpg\",\"contentUrl\":\"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2018\/12\/discrepancia-fiscal-para-personas-fisicas.jpg\",\"width\":1100,\"height\":660,\"caption\":\"Contadores en Playa del Carmen\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/quadranslawandfinance.com\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"What is fiscal discrepancy for natural persons?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/quadranslawandfinance.com\/#website\",\"url\":\"https:\/\/quadranslawandfinance.com\/\",\"name\":\"QuAdrans law and finance\",\"description\":\"Abogado Inmobiliario y Contabilidad Playa del Carmen\",\"publisher\":{\"@id\":\"https:\/\/quadranslawandfinance.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/quadranslawandfinance.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/quadranslawandfinance.com\/#organization\",\"name\":\"QuAdrans law and finance\",\"url\":\"https:\/\/quadranslawandfinance.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/quadranslawandfinance.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2018\/01\/quadrans.png\",\"contentUrl\":\"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2018\/01\/quadrans.png\",\"width\":197,\"height\":50,\"caption\":\"QuAdrans law and finance\"},\"image\":{\"@id\":\"https:\/\/quadranslawandfinance.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/QuAdrans-Law-and-Finance-188579428349642\/\",\"https:\/\/x.com\/QuAdrans_\",\"https:\/\/www.linkedin.com\/company\/25002595\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/quadranslawandfinance.com\/#\/schema\/person\/1e795a3d0e6c3e3c5d0ba2f035562767\",\"name\":\"Redacci\u00f3n QuAdrans\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/quadranslawandfinance.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/52fac94dc5411796331cdb3b731686427a6894ba3a70b6b6586e099ec629f59f?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/52fac94dc5411796331cdb3b731686427a6894ba3a70b6b6586e099ec629f59f?s=96&d=mm&r=g\",\"caption\":\"Redacci\u00f3n QuAdrans\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"What is fiscal discrepancy for natural persons? - QuAdrans law and finance","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/","twitter_card":"summary_large_image","twitter_title":"What is fiscal discrepancy for natural persons? - QuAdrans law and finance","twitter_description":"What is fiscal discrepancy for natural persons? Fiscal discrepancy arises when a fiscal authority carries out a verification that expenses (expenditures) of one year exceed the declared income, that is, the existence of an economic difference superior to the declared income.\u00a0 Article 91 of the Income Tax Law (LISR) establishes the process of fiscal discrepancy [&hellip;]","twitter_image":"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2018\/12\/discrepancia-fiscal-para-personas-fisicas.jpg","twitter_creator":"@QuAdrans_","twitter_site":"@QuAdrans_","twitter_misc":{"Written by":"Redacci\u00f3n QuAdrans","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/#article","isPartOf":{"@id":"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/"},"author":{"name":"Redacci\u00f3n QuAdrans","@id":"https:\/\/quadranslawandfinance.com\/#\/schema\/person\/1e795a3d0e6c3e3c5d0ba2f035562767"},"headline":"What is fiscal discrepancy for natural persons?","datePublished":"2019-01-08T16:30:15+00:00","mainEntityOfPage":{"@id":"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/"},"wordCount":399,"commentCount":0,"publisher":{"@id":"https:\/\/quadranslawandfinance.com\/#organization"},"image":{"@id":"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/#primaryimage"},"thumbnailUrl":"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2018\/12\/discrepancia-fiscal-para-personas-fisicas.jpg","articleSection":["Accountants"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/","url":"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/","name":"What is fiscal discrepancy for natural persons? - QuAdrans law and finance","isPartOf":{"@id":"https:\/\/quadranslawandfinance.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/#primaryimage"},"image":{"@id":"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/#primaryimage"},"thumbnailUrl":"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2018\/12\/discrepancia-fiscal-para-personas-fisicas.jpg","datePublished":"2019-01-08T16:30:15+00:00","breadcrumb":{"@id":"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/#primaryimage","url":"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2018\/12\/discrepancia-fiscal-para-personas-fisicas.jpg","contentUrl":"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2018\/12\/discrepancia-fiscal-para-personas-fisicas.jpg","width":1100,"height":660,"caption":"Contadores en Playa del Carmen"},{"@type":"BreadcrumbList","@id":"https:\/\/quadranslawandfinance.com\/en\/blog\/fiscal-discrepancy-natural-persons\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/quadranslawandfinance.com\/home\/"},{"@type":"ListItem","position":2,"name":"What is fiscal discrepancy for natural persons?"}]},{"@type":"WebSite","@id":"https:\/\/quadranslawandfinance.com\/#website","url":"https:\/\/quadranslawandfinance.com\/","name":"QuAdrans law and finance","description":"Abogado Inmobiliario y Contabilidad Playa del Carmen","publisher":{"@id":"https:\/\/quadranslawandfinance.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/quadranslawandfinance.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/quadranslawandfinance.com\/#organization","name":"QuAdrans law and finance","url":"https:\/\/quadranslawandfinance.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/quadranslawandfinance.com\/#\/schema\/logo\/image\/","url":"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2018\/01\/quadrans.png","contentUrl":"https:\/\/quadranslawandfinance.com\/wp-content\/uploads\/2018\/01\/quadrans.png","width":197,"height":50,"caption":"QuAdrans law and finance"},"image":{"@id":"https:\/\/quadranslawandfinance.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/QuAdrans-Law-and-Finance-188579428349642\/","https:\/\/x.com\/QuAdrans_","https:\/\/www.linkedin.com\/company\/25002595\/"]},{"@type":"Person","@id":"https:\/\/quadranslawandfinance.com\/#\/schema\/person\/1e795a3d0e6c3e3c5d0ba2f035562767","name":"Redacci\u00f3n QuAdrans","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/quadranslawandfinance.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/52fac94dc5411796331cdb3b731686427a6894ba3a70b6b6586e099ec629f59f?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/52fac94dc5411796331cdb3b731686427a6894ba3a70b6b6586e099ec629f59f?s=96&d=mm&r=g","caption":"Redacci\u00f3n QuAdrans"}}]}},"_links":{"self":[{"href":"https:\/\/quadranslawandfinance.com\/en\/wp-json\/wp\/v2\/posts\/9933","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/quadranslawandfinance.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/quadranslawandfinance.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/quadranslawandfinance.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/quadranslawandfinance.com\/en\/wp-json\/wp\/v2\/comments?post=9933"}],"version-history":[{"count":1,"href":"https:\/\/quadranslawandfinance.com\/en\/wp-json\/wp\/v2\/posts\/9933\/revisions"}],"predecessor-version":[{"id":9934,"href":"https:\/\/quadranslawandfinance.com\/en\/wp-json\/wp\/v2\/posts\/9933\/revisions\/9934"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/quadranslawandfinance.com\/en\/wp-json\/wp\/v2\/media\/9930"}],"wp:attachment":[{"href":"https:\/\/quadranslawandfinance.com\/en\/wp-json\/wp\/v2\/media?parent=9933"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/quadranslawandfinance.com\/en\/wp-json\/wp\/v2\/categories?post=9933"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/quadranslawandfinance.com\/en\/wp-json\/wp\/v2\/tags?post=9933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}