On Monday, May 15, the deadline for the presentation of the tax report for the year 2022 before the Tax Administration Service (SAT); however,| The Mexican Institute of Public Accountants (IMCP) denounced intermittencies in the authority system and with it the companies could not deliver it on time.
At a press conference, Laura Grajeda Trejopresident of the IMCP, mentioned that close to 40% of the taxpayers who are required to submit the tax report have not been able to deliver it to the SAT because the system does not recognize the electronic signature (e.firma); neither does it recognize the “token” of the taxpayer; or reports that there is no good internet connection.
Antonio Rodríguez González, president of the Institute of Public Accountants of Nuevo León, specified in his participation that there are approximately 7,200 companies that are pending to deliver the tax opinion to the SAT.
The tax opinion is the document issued by an independent public accountant based on an audit work to inform the tax authority of the manner in which the taxpayer complied, or not, with his tax obligations.
The union president made an attentive call to the authority to consider the lost time and give legal and tax effects to the opinions that are presented in subsequent days.
“We are an adjuvant with the issue of the tax opinion, both inspection and collection, because we identify if there are differences to pay and thus we make it known to the taxpayers,” said Grajeda Trejo.
The Mexican Institute of Public Accountants met this Monday with the head of the Tax Administration Service, Antonio Martínez, to request an extension in the deadline of the presentation of the tax opinion Until 15 June. However, the authority rejected the proposal.
The fine for companies for not ruling on financial statements when required to do so, as well as submitting said ruling after the deadline, ranges from 15,410 pesos to 154,050 pesos, according to the Federal Tax Code.
Sanctions for accountants includes jail
Public accountants who make tax reports have the obligation to notify the tax authorities if a taxpayer is committing a crime prosecutor and in case of not doing so, the accountant will be accused of concealment, which includes a suspension of the license or can be creditor to up to six years in prison.
“(The accountants) They can file defense means, also companies that have consequences, but starting a lawsuit is not viable. This problem can be avoided with an extension that is carried out year after year because it has been empathetic with the taxpayers and in this case assuming its responsibility because it did not provide the means to comply (the obligation)”, said Domingo Ruiz López, president of the Fiscal Commission national of coparmex.
