Mexico.- We are in the period for individuals to submit their Annual statement corresponding to fiscal year 2022 before the Tax Administration Service (SAT), which is why in this note we will tell you what to do if the federal agency reject your balance in favor.
First of all, you should keep in mind that the balance in favor in the SAT is obtained from a comparison made by the dependency dependent on the Ministry of Finance and Public Credit (SHCP) on taxes paid during the fiscal year.
Thus, the balance in favor of the SAT is calculated by reducing the taxes paid from those that all Mexican taxpayers must pay. In case of being in favor, the person can request the corresponding amount.
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Now, it may be the case that the Tax Administration Service (SAT) refuses to give you the balance in favor that appears to you and one of the main reasons behind this is that when you have to do it with the e.firma, in case you are as not located in the tax domicile registered with the agency or if you are on the list of non-compliant taxpayers.
For its part, the following reasons can also lead to the SAT rejecting your credit balance:
- The CLABE where the deposit is made has drawbacks
- Income derived from assets or businesses in conjugal partnership, co-ownership or succession
- When you request a refund for fiscal years other than 2022
- If you make the return request via the Electronic Returns Format before obtaining the result of the declaration that you would have entered into the administrative facility
- If you make the Declaration after the term established by the SAT
Solutions before the rejection of the balance in favor by the SAT
Now, what can you do in case the SAT has rejected your favorable balance for any of the above reasons? First of all, you can correct the inconsistencies that the system identified by means of a complementary declaration, or, fill out the Generate the electronic format F3241 for your refund request or notice of compensation that is found on the official web portal of the SAT.
For its part, also in the event that in the arguments presented by the tax agency it does not appear “rejected”, you can carry out the aforementioned procedure until said legend does not appear.
On the other hand, another option when your credit balance was rejected by the SAT is to go to the Taxpayer Defense Attorney (Prodecon), both by email [email protected]or telephone 5512059000 in Mexico City, and 800 611 0190 in the rest of the states stating your case.
Meanwhile, it is good that you check your tax mailbox, because perhaps the SAT sent you an email explaining the reasons why your balance in favor was rejected and, based on these, start a process of challenge.
Lastly, the last two appeals that can be filed in these cases are the appeal for revocation and nullity trial. The first is activated in the Federal Tax Code, while the second is filed before the Judiciary.
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