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What are the cases in which there is no spontaneous compliance with the SAT?


In these cases, there is no spontaneous compliance with tax obligations, by the Tax Code of the Federation.


Taxpayers who do not comply with their tax obligations within the established deadlines can do so spontaneously without being fined by the Tax Administration Service (SAT). That is, they can comply before the tax authority forces them.


The foregoing is because “fines will not be imposed when tax obligations are fulfilled spontaneously outside the periods indicated by the tax provisions.” This is established in article 73 of the Federal Tax Code (CFF).


Cases in which there is no spontaneous compliance


In this context, the Public Prosecutor’s Office published a text in which it analyzes which are the cases in which there is no spontaneous compliance, as provided by the same system.


According to the text, the aforementioned legal system indicates that spontaneous compliance will not be considered when:


The omission is discovered by the tax authorities.


The omission has been corrected by the taxpayer after the tax authorities have notified a home visit order, or there has been a request or any other procedure notified by them, aimed at verifying compliance with tax provisions.


The omission has been corrected by the taxpayer after the ten days following the presentation of the opinion of the financial statements of said taxpayer formulated by a public accountant before the Tax Administration Service, concerning those omitted contributions that have been observed in the opinion. 


In the text, the Prosecutor’s Office delves into the cases in which the omission is corrected after notification of the home visit order or after the mediation of the request.


Among others, the Prosecutor presented the following considerations:


The date of notification must be taken into account, not of issuance as indicated in thesis VI.A.48 A, “it must be concluded that compliance with the tax obligation is spontaneous if it is carried out before the notification of the corresponding requirement”.


This is the sense that to determine the term established in the law by which it is determined whether or not compliance is spontaneous, the date on which the notification was given will be taken and not the date of the issue noted in the respective official letter. This is because the notification is the act by which the resolutions of the authority are publicized.


Stop being spontaneous even when the notification has not taken effect


It must be taken into account that the regulations state that compliance ceases to be spontaneous when “a home visit order has been notified or there has been a request or any other notified procedure”. In this regard, the law does not indicate that the notification must take effect. 


Therefore, even when the notification does not take effect, the taxpayer’s compliance in an extemporaneous manner ceases to be spontaneous. This is reinforced by the isolated thesis VI.3o.A.324 A when it states that the correction of the taxpayer after being informed by a notification “does not respond to his free will, but the coercion of the authority.

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