The president of the National Chamber of Commerce, Services and Tourism (Canaco Servytur) of Ensenada, Octavio de la Torre de Steffano, called on the business community to learn about the Trade Compensation and thus avoid that in case of having a balance in favor, it is charged by the tax authority.
He explained that the Official Compensation is one that extinguishes a taxpayer’s debt without his permission, that is, in the event that the taxpayer has a debt (for example, a tax credit) and has a balance in favor, the tax authority “ The debt will be collected through this balance in favor.
He mentioned that in accordance with article 23 of the CFF and rule 2.3.11 of the miscellaneous tax resolution for 2023, ex officio compensation is established, noting that the tax authority may ex officio compensate the amounts that taxpayers are entitled to receive.
The foregoing for any concept against tax credits authorized to be paid in installments in the following cases: When the guarantee of tax interest has not been granted, disappears or is insufficient, in cases where it has not been dispensed, without the taxpayer giving a new guarantee or I expanded the one that is insufficient.
Another is when the taxpayer has one or two overdue installments not paid on the date on which the compensation was made or the term to make the deferred payment had expired and it was not made.
“It should be noted that 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 the tax credits authorized to pay the taxpayer in installments, when this is less.” he expressed.
On the other hand, Octavio de la Torre commented that when the taxpayer has firm tax credits in his charge, the tax authority may ex officio compensate the amounts that the taxpayer is entitled to receive, either for the concept of VAT, ISR .
Or for any concept from which the balance in favor determined in the declaration that is appropriate derives and apply them up to the updated balance of the firm tax credits, he abounded.
Likewise, De la Torre de Steffano indicated that in the event that the balance in favor is greater than the amount of the credit, the authority will return to the taxpayer the remainder of the balance in favor by the means that the taxpayer has requested.
He recommended that before requesting a balance in favor, first verify if any concept is not owed to the authority to be up to date with tax obligations, so that when requesting a balance in favor there are no problems with the refund.
Finally, the president of Canaco Servytur Ensenada mentioned that people interested in obtaining more information regarding this scheme, can contact the telephone number of this organization 646 178 2322 and thus receive specialized advice.
