Regarding the issue of filing returns of natural persons in the month of April, the Tax Administration Service (SAT) recently granted the employers an extension to correct errors or omissions in the Digital Tax Receipts for Internet (CFDI) of the 2018 payroll. This must be done before April 15, 2019.

Because of this deadline extension, in different forums the SAT has announced that said modifications made by the employers will be reflected in a period of approximately 10 working days, reason why we suggest the annual return of natural persons to be filed after April 15, 2019.

Refusals of automatic reimbursements

Additionally, the application to submit the annual return sometimes automatically rejects the refund for the following reasons:

– The natural person is not active in the SAT system.

– The system detects income not received by the worker, which would have to be verified so it is not proceeding from non-existent companies.

– The refund is rejected, but the SAT did not give a particular reason.

Better practices

– Review the information that is uploaded to the system, especially the income and withholding of Income Tax.

– If there are personal deductions, such as medical, funeral, tuition expenses, among others, verify that they meet the requirements and have been paid by electronic means.

– Consult the cases in which the declaration must be presented with the electronic signature (e-signature).

Please contact us if you have any questions or need clarification.