PARCIAL PAYMENTS OF WITHHELD AND SHIFTED TAXES OF 2008
The tax authorities to ensure the collection of contributions of the Fiscal Year 2009, provides the ease of paying in subsequent installments, the debiting of withholding and shifted taxes for FY 2008. Those taxpayers, who choose to use this facility, must submit a letter to the Local Administration Taxpayers Services. This document has to say that the taxpayers are up to date with the payment of their tax obligations for the year 2008 and 2009, and that they are not linked with criminal proceedings by the probable commission of a crime of a fiscal nature. This facility is applicable to certain contributions by the taxpayers or those determined by the tax authority in exercising it is power of inspection. For contributions determined by the taxpayers as follows: a) 6 partialities with a surcharges rate of 1% per month if the payment is made no later than July 30, 2009. b) More than 6 and even 12 partialities with a surcharge rate of 1.5% monthly if the payment is made no later than July 30. c) 6 partialities with a surcharge rate of 1.2% per month if the payment is made from August 1st until December 31, 2009. d) 6 partialities and even 12 with a surcharge rate of 1.7% per month if the payment is made from august 1st until December 31, 2009. PROCEDURE: 1. The taxpayer must pay at least the 20% of the total debt to submit their considering the current omitted taxes and all the charges generated from the month in which payment was due until the date of this payment. 2. Within 5 days after the payment above mentioned, the will submit the notice referred in the firsts paragraph, stating phone number, e mail address, and the tax due with a breakdown to the amount to each tax, up date and surcharges, the first payment or the date of the submit declaration, amount of the payment period to which it and the term is applied to cover the tax credit not exceed 12 partialities. 3. For dues and submitted at later date by amending the tax statement for those who chose payment in partialities, except in the case of self declaration by fiscal correction.
For taxes withheld or shifted and their accessories, as determined by the tax authority in exercising its powers of checks and credit checks by the authority that are firm, they may choose to: a) Up to 6 partialities by a rate of 1.5% monthly surcharge, provided that the initial payment of 20% of debit is made at the latest within 10 days after delivery of the official form of payment (FMP-1) by the tax authority, without exceed from July 30, 2009 and the notice is filed no later than June 30, 2009. b) More than 6 and 12 partialities a rate surcharges of 2% monthly, provided that the initial payment of 20% of the debit is made at the latest with 10 days after delivery of the official form of payment (FMP-1) by the tax authority, without exceed from July 30, 2009 and the notice is filed no later than June 30, 2009. c) Up to 6 partialities with a rate of 1.7% per month, provided that the initial payment of 20% of the debit is made at the latest within 10 days after delivery of the official form of payment (FPM-1) by the tax authorities, but these days than December 31 of 2009 and the notice is filed after August 1, 2009 and no later than November 30, 2009. d) More than 6 and up to 12 partialities by a rate of 2.2% monthly surcharge, provided that the initial payment of 20% of the debit is made at latest within 10 days after delivery of the formal FMP-1 by the tax authority, but these days than December 31 and the notice is filed after August 1, 2009 and no later than November 30, 2009. PROCEDURE: 1. Submit the notice to the Local Administration Taxpayers Services according to the date of payment chosen, in addition to the demonstration to tell the truth under oath referred to in the first paragraph of this rule, and identify the phone number, email address, the period in which credit is sought to cover not exceeding 12 months, taxes owed, and the exercise period and to which they relate, where appropriate, the number of credit or number and date of resolution in which it determined the amount to charge. 2. After receiving your notice, the tax authority will contact the taxpayer by phone or email to arrange an appointment and give him the official document FMP-1 for the initial payment of 20% of total debt, which taxes are determined considering the historical, updated, surcharges, fines and other accessories in accordance with the provision of the tax provisions. 3. It will make the payment referred to in to preceding paragraph, in accordance with the provisions of subparagraphs a, b, or d of this paragraph II, depending on the option chosen. Once paid, your choice will be considered completed and the rate applicable to the amount of payable partialities. The first and subsequent partialities will be determined by the SAT.
The amount of each of the partialities should be equal pay on a monthly and mature and by successive calendar months after the day they are paid 20% already mentioned. In the event that any partialities are not paid within the stated deadline, taxpayers will be forced to pay surcharges for updating and lack of timely payment. The installment payments shall have no effect and the tax authorities require immediate payment of credit when the taxpayer fails to comply with two partialities, or in such case with the last one, the total amount of debt will be updated and will cause surcharges.