The Tax Administration Service (SAT) has intensified means of auditing.
Recently we have been participants, on behalf of our clients, in letters or attentive invitations, through which the Tax Administration Service summons taxpayers to clarify alleged detected inconsistencies regarding compliance with their tax obligations.
On the basis of institutional systems, the SAT seeks an approach with the taxpayer to reveal detected inconsistencies. It is worth mentioning that with the system in the case of deductions, for example, in which the SAT only detects those declared based on a Digital Fiscal Voucher (CFDI), if deductions are claimed for expenses abroad, depreciation, annual adjustments for inflation, and other deductions, the system will not detect them and will very possibly issue a letter or attentive invitation.
When attending letters or attentive invitations, the SAT verbally communicates alleged inconsistencies and requires information via telephone or e-mail, but does not allow the presentation of written documents, even upon request of a party. If the information presented is not sufficient, the SAT expands its request (informally), without exercising powers of legal verification.
In our experience it is vital that these letters or attentive invitations are addressed. Although we have not experienced reprisals considering that we have addressed all these letters or attentive invitations on behalf of our clients, we know that by not attending them, the blocking of the digital seals necessary for the issuance of invoices or CFDI's can be ordered, a situation that seriously alters the taxpayer's operation.
The practice of these means of auditing will increase, and taxpayers must be aware that they must act upon these letters or attentive invitations.
Originally published by August 27, 2019
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