According to information from N+, there are several steps to follow to correct errors in the annual declaration before the SAT. First, the error must be identified and the necessary documents gathered to correct the erroneous data, including updating the CLABE. Subsequently, it is necessary to submit the complementary declaration before the end of April and check again that all data is correct.
One possible reason why the SAT might take time to refund the balance in favor to taxpayers is the lack of sufficient resources to do so. As explained by Edilberto Castro, a tax specialist, this could be due to the SAT not having the necessary funds, retaining the money, or simply lacking transparency in its processes. Although in previous administrations the deadline for tax refunds used to be between 5 and 15 days, currently the limit is two months, established by Article 22 of the Federal Tax Code.
As of April 15, the SAT had received 6 million 561 thousand 182 declarations, representing a 14% increase compared to the same period last year. Also, tax refunds had been paid to 1 million 300 thousand taxpayers for a total of 10 billion 323 million pesos. The deadline to submit the annual declaration is April 30 for individuals, and those who do not comply with this requirement may face fines ranging from 1,810 to 44,790 pesos, according to Article 82 of the Federal Tax Code.
It is important to note that the failure to submit the annual declaration could be considered an attempt at tax evasion by the SAT, which could result in an audit and affect the taxpayer's history with the tax authority, making it difficult to obtain credits in the future. In the event that the SAT rejects the tax refund request, it is essential to be prepared to make corrections to the declaration and resubmit it.
In summary, it is crucial to follow the steps indicated by the SAT to correct errors in the annual declaration, submit it within the established timeframe, and verify that all data is correct to avoid possible delays in the refund of the balance in favor.
