Supplementary income statement

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When people go to make a income tax returnOn repeated occasions they make mistakes (mainly when they present it the first times) due to lack of practice or basically due to ignorance. When we are faced with this type of problem before, what it does ask us is that we make a supplementary income statement, so that the data that we have put wrong can be corrected and that the figures are exact.

The supplementary income statement is a statement that corrects the real one.

What should be indicated in the supplementary income statements

To make a supplementary declaration, the basic requirements must include the transaction number or the folio number assigned to it, at the same time as the date on which the documents to be supplemented were presented.

In addition, the annexes with which they are to be supplemented, including the information to be corrected, must be included. It should also include all Data of the person What will he do statement and summary of the annex included.

How are the supplementary statements according to each case

For the purposes of filing supplementary returns with the alternatives of “modification of declarations«»void the declaration"OR"return not filed”You have to do the following:

1. Modification of declarations. In this case, you must be present to modify the information of the status that has already been submitted, or to add regime or obligation to said status.
2. Declaration without declaratory effect. This option is used to delete the entire return that we have already filed or even more than one return.
3. Declaration not filed. This option can be presented in a unique way when the person who presents it, has annulled the previous declaration (s).
4. Declarations of previous schemas. In this case, supplementary returns can be filed to correct a previous normal return or even correct a supplemental return.

Who is authorized to file supplementary declarations

Complementary statements by opinion. In the event that it is carried out when, after a tax opinion, one or more parts of said declaration that have already been presented must be corrected.

Complementary for tax correction. This takes place when a tax authority verifies the return and the taxpayer is obliged to modify the return during said review period.

Types of supplementary statements

Within supplementary statements, there are 4 types that can be performed, depending on the type of data to be corrected.

Correct statements for normal errors

This supplementary declaration must be made when something that had to be declared was omitted, when payment has not been made within the indicated date or when data related to payments or taxes must be modified.

To issue this supplementary statement in the correct form, what you have to do is the following:

Ingrese al portal Web de la hacienda y elija la opción de trámite. Posteriormente debemos ir al área de declaración. Una vez allí, debes elegir el pago referenciado y posteriormente poner el personal password of the hacienda account and the RFC.

Then you must select presentation of the declaration and deliver it in a complementary way. Now you can select the error you want to correct in your return and return it to the Treasury for them to review your return. Once confirmed, they will be able to contact you by the same method and They will send you the acknowledgment of receipt.

If the declaration has been omitted

In case a declaration has been omitted, it is You must have access to the referenced payment and select the option to file a return. You must put the date on which you should have declared and the type of declaration that it is (in this circumstance it must be marked as a complementary declaration). Then click on the option Obligation not presented.

At this point, the obligations that have been presented will appear on your screen, along with the taxes. You must select which ones you want to present.

You must take note of the enabled fields and the update along with the surcharges until today. Subsequently, make the payment through transfer or at a bank window. Send a copy of the payment to the Treasury.

If it is not paid within the indicated period

En caso de que el problema be que no encuentras pagado en el tiempo en el que debías, debes realizar una captura online.

Enter the referenced payment option and enter the presentation of an account statement. Subsequently, you must have access to the period in which the payment that is owed was not made and select the supplemental declaration option.

Now choose the option to modify obligations and then take a screenshot of the amounts of surcharges and upgrades that will appear on the screen.

Send the data to the hacienda and they will send you the data with the new date to pay along with the new amount that you must have access to.

Modification of data related to the determination of taxes or payment

In this case, you must have access to the referenced payment within the web and submit the account statement. Later, you must put in the declaration what you are going to modify. You must go to the tax determination chapter and the web will automatically show us the data that complements our declaration.

How many supplementary statements can be made?

Even though people can perform up to 3 supplementary statements without problems, There are certain types of returns where a supplemental return cannot be made under any circumstances.

1. In the event that the term to pay online has expired and the data is modified due to surcharges and updates.
2. Complementary subtype declarations that invalidate the correction of the payment or concept of taxes.

Along the same lines, three complete returns may be submitted, as long as they are within the following cases.

• When the income of the person or the value of their profession increases.
• When the losses or deductions of the person decrease or reduce the creditable amounts or provisional payments.
• In the event that the legislation requires the person to submit a new statement that modifies the original.

Do supplemental statements create profitability?

Many people wonder if make a supplementary statement, It is feasible that the tax returns un% and the solution is yes, as long as the new return is profitable for the person who declares.

When in the return request There are only arithmetic errors in determining the amount requested, the tax authorities will return the corresponding amounts, without the need to submit a supplementary statement. The tax authorities may return a lower amount than requested by taxpayers due to the review made to the documentation provided. In this case, the request will be considered denied by the party that is not returned, except in the case of arithmetic or form errors.

In the event that the tax authorities return the refund request to taxpayers, it will be considered to have been denied in its entirety. For such purposes, the tax authorities must determine and motivate the causes that support the partial or total denial of the respective refund.

For these purposes, we see that it is not necessary if there is an accounting error, but this is something that never happens.

However, we must also pay attention that the legislation stipulates that when a tax credit contribution or subsidy and a complementary declaration is presented in which said contribution is reduced, a refund will only be made to the taxpayer if the payment has been made in the correct way.

In other words, you can enter the return of that money by the succession, but for this you must have paid the tax on it in advance. If the payment has not been made, it is likely that by doing so nothing will be returned.

New Referenced Complementary Payment

Once you send any supplementary statement to the farm, you will receive an acknowledgment of receipt through which you will know the amount you must pay or any type of obligation that you still have.

In this receipt you can read the line with which the payment must be made, the total amount to be paid and what the payment term will be.