In the last three weeks, the Tax Administration Service (SAT) website has reported malfunction completing registry of past income declared information, as well as in the provisional payments made by taxpayers in previous months, specialists revealed.
In an interview for the newspaper El Norte, published on November 28, 2023, Gustavo Leal Cueva, partner of Leal Benavides y Cía. commented that, without being a generalized problem, complaints have been reported that the portal does not load provisional payments of previous months made by companies, while for individuals the calculation of Income Tax Payable (ISR) is incorrectly done and results in a lower amount.
"The problem is that payments are going to be lower than the actual amount," he said.
"This situation will cause them to have a resulting difference in their provisional payments that they will have to make when they file their annual tax return," he added.
He considered that there is also a risk that since the payment was incorrectly made, the taxpayer could be subject to a fine, even though he was prevented from making the payment correctly due to the failure in the system.
"There are those who waited until the last day for the system to be corrected, and although it would be extreme for the authority to fine them for this, the risk is latent and we will have to see how the November payment results for the provisional tax return to be filed in December."
Leal Cueva recommended those affected to send a "clarification case" (caso de aclaración) to the SAT through its website attaching screenshots showing the date and time of the transactions.
An additional flaw that is uncommon, but has also occurred, is when individuals seek to file a Supplementary Annual Return to correct, but in the sum of the annual deductions the SAT omits the sum of the depreciation of the assets and only adds the deductible expenses and generates a higher profit than the real one and has to pay a tax that should not proceed.