Changes in Provisional VAT Payments 2024

• Introduction:

He Tax Administration Service (SAT)in line with your Master Plan 2024has entered a update important in the Prefilled Declarationsnow extending to Value Added Tax (VAT).

• Explanation:

The main modification is that, both Physical persons as moralswhen accessing the tax payment system, you will find the VAT collected and creditable VAT data pre-filled. These are based on the digital tax receipts issued and received (PUE) and the Complementary Payment Receipts of the corresponding period.

• Comments:

It is crucial that companies pay special attention to not issuing uncollected PUE invoices and properly managing Payment Supplement Receipts, both issued and received monthly. This will ensure that the amounts declared for VAT match the tax documents.

This change in the procedure for provisional VAT payments seeks to simplify and make the tax process more efficient (supervise), while guaranteeing greater precision in the declarations.

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Francisco Gámez Ponce is a Certified Public Accountant and Master in Taxes. He is Former President of the College of Public Accountants of Northern Sinaloa, AC, he is a financial and tax advisor to companies in various cities in the country, he has taught tax and business courses before different business organizations and he is Managing Partner of the Firm Gámez Leyva y Asociados. S.C.

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