SAT: what are the reasons why the Treasury can cancel your RFC


Taxpayers who wish to unsubscribe from the RFC must go to one of the SAT modules or offices to carry out the process (Photo: CUARTOSCURO.COM)

The Tax Administration Service (SAT) indicated that, as part of the amendments to the 2022 Miscellaneous Tax, People over 18 years of age must register in the Federal Taxpayer Registry (RFC). However, contrary to what was rumored, this process will not generate tax obligations for young people as long as they do not have economic income.

In this regard, it should be remembered that the RFC serves so that natural and legal persons fully comply with their tax duties, but the Treasury has the power to cancel it for some reasons, which were disclosed in the Official Gazette of the Federation (DOF). during this 2022 and that consist of the following points:

1. That the taxpayer does not carry out any activity in the last five fiscal years.

2. That during this period no tax receipts are issued.

3. Not having pending obligations to fulfill

4. Due to the death of the taxpayer.

As stipulated in the Miscellaneous Tax 2022, people over 18 years of age must register in the Federal Taxpayer Registry (Photo: REUTERS / Daniel Becerril)
As stipulated in the Miscellaneous Tax 2022, people over 18 years of age must register in the Federal Taxpayer Registry (Photo: REUTERS / Daniel Becerril)

In these cases, the SAT will cancel the RFC or, failing that, taxpayers must present the notice of cancellation of the company. In the event that the taxpayer has died, relatives or friends must identify the tax regime and initiate the testamentary or intestate succession, as the case may be, in which an executor will be appointed (person in charge of submitting notices to the RFC) in accordance with art. 27 of the Fiscal Code of the Federation and, art. 29 sections from XI to XIII of its Regulations.

In addition, Cancellation may be requested in case of total liquidation of the asset, together with the final declaration of the liquidation exercise and one month having elapsed from the presentation of the notice of commencement of liquidation and due to change of residence at the time that the legal person ceases to be a resident in Mexico, but with no more than two months in advance, as indicated in the SAT official site.

This procedure must be carried out in person and taxpayers interested in doing so will have to carry out the following procedure:

1. Go with the documentation of the procedure to the SAT office of your choice.

2. Delivery the documentation to the staff that will handle the process.

3. Receive the official RX form sealed and numbered as acknowledgment of receipt together with the Acknowledgment of information on the process of updating or canceling the RFC. You can download the format through the following link in the “Downloadable document” section: https://www.sat.gob.mx/tramites/23675/presenta-el-aviso-de-cancelacion-en-el-rfc-de-tu-empresa.

The SAT modified its official portal in order for taxpayers to comply with their tax obligations more quickly and easily (Photo: REUTERS/Daniel Becerril)
The SAT modified its official portal in order for taxpayers to comply with their tax obligations more quickly and easily (Photo: REUTERS/Daniel Becerril)

One of the obligations that workers have is to present their tax declaration before the Tax Administration Service (SAT), which is responsible for collecting the taxation of natural and legal persons. The main changes that will be implemented from this moment and until further notice are:

1. Preloading income and expense invoices. In this field, only invoices with a payment method in a single payment (PUE) will be taken into account, so the taxpayer must manually complete those invoices with payment method in installments or deferred, credit notes or any decrease in income.

two. Tax loss precharge and utility coefficient. ANDThis field will be calculated based on information provided in the immediately preceding annual return. ANDIn case of requiring modification, the taxpayer will have to present the corresponding complementary declarations.

The official document indicated that these modifications were made in accordance with the tax provisions and with the intention of simplifying the completion of the declaration. Because it is a fairly new system, the SAT urged people to review their previous statements and submit the complementary ones in the event that any of their pre-filled data is wrong.

KEEP READING:

SAT extended service hours to file annual declaration: what are they and where are the modules
SAT: how to pay a tax debt in up to 36 monthly installments
SAT: how the Simplified Trust Regime works for natural persons




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