One of the most important changes for 2022 in tax matters is the issue of PRE-FILLED DECLARATIONS OF PROVISIONAL PAYMENTS.
The Tax Administration Service (SAT) through a series of updates to the miscellaneous tax rules has established how the new process for submitting provisional payments is through PRE-FILLED DECLARATIONS WITH XML TAX BASE.
Using its technological tools and the information that taxpayers provide when issuing electronic invoices, the tax authority will present to taxpayers the Prefilled Declarations of Income Tax and Value Added Tax depending on the tax regime of each company.
Recommendations:
Today more than ever, order and control is required in the issuance and receipt of CFDI in companies, starting with the basics: Do not issue CFDI with a PUE payment method when it is a credit operation. An incorrect tax practice that is constantly presented.
All sales on credit (or not collected at the time of issuing the CFDI) must be issued as PPD and until the time of collection, the Payment Complement Receipt must be issued.
It should be noted that a fiscal change for 2022 is that the term to issue the Payment Complement Receipts is lowered from 10 days to 5 days at the end of the month. It is suggested to issue during the month of collection and, above all, follow up on obtaining these same Payment Complement Receipts for any purchase or expense paid by the taxpayer.
Comments about SAT Platform
The SAT charges each taxpayer the CFDI collected as reported by the taxpayer. It should be noted that at the time of writing this article the platform has a big mistake of not uploading the payment complement receipts, only the CFDI PUE.
The foregoing causes the Pre-Filled Declarations of Provisional Payments, both for VAT and for ISR of Natural Persons and Legal Persons of the Simplified Trust Regime to be inaccurate, for which it is necessary to have the correct information of what has been collected and paid at the time of access to the portal. of the SAT by then, edit with the complementary information.
The SAT platform does not indicate individually that CFDI are the collected ones, it only indicates the CFDI number without relating them, so it is necessary to have a CFDI control in the work papers for determining provisional payments.
Conclusions:
Prefilled Declarations of Provisional Payments constitutes one of the main challenges for taxpayers. Now the SAT begins to use the information provided by taxpayers to determine monthly tax calculations automatically. As it already did with the annual declarations of individuals and legal entities.
An important risk in tax matters for taxpayers is to be subject to Suspension of the Digital Seals Certificate, one of the assumptions on which the authority to apply this process can be based is when differences are detected between what is declared and what is invoiced, an issue that It will be of great control with Prefilled Declarations in Monthly Provisional Payments of VAT and ISR
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