SAT gives a new deadline to request temporary payment reduction

According to No. 14, last paragraph of the LISR, taxpayers who estimate that the utility factor to be applied to determine interim payments is higher than the utility factor for the year to which the said payments correspond, They may, as of the second semester of the fiscal year, request permission to reduce the amount of that interview for them.

Likewise, it provides that, as a consequence of the authorization to reduce the interim payment, it is found to have been covered by an amount less than the amount which would have corresponded to it in the terms of this article, if the statements in respect of the utility factor of the declaration of the year in which the payment was reduced, the additional charges shall be covered the difference between the payments authorized and those that would have been approved.

On the other hand, Article 14 of the Tax Registration Law states that the request for permission to reduce the amount of temporary payments from the second semester of the corresponding year, will be submitted to the tax authority one month before its due date. Pay the full temporary payment required to be reduced. Where there are several temporary payments to be reduced, the said application must be submitted one month before the date on which the first of them must be discovered.

Regarding the notification, Procedure 29/ISR of Appendix 1-A of RMISC 2021 indicated two deadlines for submission:

• From the second semester of the corresponding year
• on July 17

The above does not correspond to the procedure; Since although it is conceivable that the reduction can be requested from the second semester, the taxpayer can request this reduction for a month or more; In other words, it does not necessarily have to be introduced in July every year.

To correct the above, On August 6, the seventh version of the initial draft of the Second Amendment to RMISC 2021 was posted on the SAT portal, in the said document, Amendment Annex 1-A of the RMISC was created, which reflects a change with respect to the Action Form 29 / ISR.

The change consists of the timing in which the request for temporary reduction of payments must be submitted, with the following dates remaining:

• From the second semester of the corresponding year
• One month before the date on which the full interim payment required for reduction must be paid. In the event that there are several provisional payments whose reduction is to be requested, the said application must be submitted one month before the date on which the first one must be found.