2023-06-19 17:14:45
We must ask millionaires for solidarity. Here no one has offered to pay more taxes. Alfredo Perez Rubalcaba
When the annual declaration is presented, taxpayers who obtain a favorable balance can choose to request their refund as contemplated in article 22 of the Federal Tax Code or apply it in compensation according to number 23 of the CFF.
The compensation will only proceed as long as both (balance in favor and balance in charge) derive from the same tax, including its accessories.
For this, it will suffice that they make the compensation of the amounts, in accordance with article 17-A of the CFF, from the month in which the payment of the undue amount was made or the declaration containing the balance in favor was presented, until the month in which the compensation is carried out.
In this order of ideas, compensation can also be applied without necessarily applying it to the same tax, this is through ex officio compensation, in which the tax authorities can compensate the amounts that taxpayers are entitled to receive from the authorities. taxes for any concept, against the amounts that taxpayers must pay for their own debts or for third-party withholding.
zeros when they have become firm for any reason. Rule 2.3.11. of RMISC 2023 provides that the tax authority may ex officio compensate the amounts that taxpayers are entitled to receive from the tax authorities for any reason against tax credits authorized to be paid in installments, when:
The guarantee of the fiscal interest has not been granted, disappears or is insufficient, in the cases that it has not been dispensed, without the taxpayer giving a new guarantee or extending the one that is insufficient
Thus, the taxpayer has one or two overdue installments not paid on the date on which the compensation is made or the term to make the deferred payment has expired and it is not carried out
The compensation will be up to the amount of the amounts that the taxpayer is entitled to receive from the tax authorities for any reason or for the updated balance of tax credits authorized to pay the taxpayer in installments, when this is lower. When the taxpayer has firm tax credits under his responsibility, the tax authority may ex officio compensate the amounts that the taxpayer is entitled to receive, for any concept, derived from the favorable balances determined in the declaration that are appropriate and apply them up to the updated balance of firm tax credits.
Some consider that with this provision the so-called universal compensation returned; however, this is far from being the type of compensation that could be applied until before 2018. This is because ex officio compensation proceeds at the convenience of the authority and when it considers it appropriate, leaving aside the intentions of the deceased.
* The author is a Tax Lawyer.
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