The Tax Administration Service (Sistema de Administración Tributaria (SAT)), through an early version of the first Amendment Resolution to the 2018 Miscellaneous Tax Resolution established that, when taxpayers filed provisional Income Tax Returns indicating zero in the total revenues obtained or the sum thereof is zero, and issued a CFDI (internet-based digital tax receipt) for revenues applicable during the same fiscal year, the SAT shall issue a negative opinion on compliance with tax obligations.
In addition, taxpayers performing operations through coordinates or carrying out Agriculture, Livestock, Fishing related activities and who have filed, during the fiscal year, more than two consecutive tax returns indicating zero in the total of income or revenue received and who issued income CFDI during the same months, which are applicable, shall be issued a negative opinion on compliance with tax obligations.
Taxpayers under aforementioned assumptions and who disagree with the negative opinion, shall clarify the reason for not reporting the income identified on the CFDI through the tax mailbox of SAT website, providing the relevant information for said clarification.
When taxpayers are unable to clarify the reason for not reporting the income under the revenue CFDI issued for the same period as the return, these tax returns will be deemed not filed for the purpose of the opinion as to compliance with tax obligations.
At JA de Río we advise and support our client in compliance with their tax obligations.