The SAT reported via Twitter of an administrative facility for the reduction of tax fines, which applies to all those taxpayers who have tax fines for non-compliance with pending returns in years prior to 2022 and which will be in force until December 31, 2022.
It is important to mention that, to obtain this facility, taxpayers must be up to date with their tax obligations.
Next, we mention the two assumptions established by the SAT for the reduction of fines.
- In the case of taxpayers who received notifications of requirement and fine but who did not receive the collection of the same, they will be able to access a reduction of 100%
- On the other hand, when the taxpayer has received the notification of the requirement and fine, and they have also received the collection of the same, they will be able to access a reduction that goes from 40% to 90% as shown below.
| When was the fine reported? | Reduction percentage |
| Less than 1 year | 90% |
| More than 1 year and up to 2 years | 80% |
| More than 2 and up to 3 years | 70% |
| More than 3 and up to 4 years | 60% |
| More than 4 and up to 5 years | 50% |
| More than 5 years | 40% |
It is important that we have our mailbox active, since by this means the SAT will be sending us the corresponding capture line, which will be available until the day September 9, 2022, in the event that we do not make the payment within this period, an update of the capture line must be requested through the SAT or MarcaSAT portal, without losing the aforementioned benefits.
-To access this reduction of fines we must enter the following link within the SAT Portal
https://www.sat.gob.mx/aplicacion/operacion/32846/presenta-tu-aclaracion-como-contribuyente
-We start session in My portal with RFC and password
-Subsequently we select the option "Online services" from the menu, select the option "Service or requests", then choose the option "Request"
-Within this section we select the option "Reduction of fines Vig 74 CCF" where we will fill in the fields "Addressed to", the "Subject" as well as the "Description".
Additionally, the SAT gives us the option of making said request through MarcaSAT by calling 55 6272 2778 in option 9, and then 1.
Conclusions:
We recommend that if as a taxpayer you received a requirement, as well as a fine for non-compliance with declarations prior to 2022, you take advantage of this administrative facility to be able to obtain even the reduction of the 100%, if you meet the requirements, or some percentage according to the years elapsed from the notification of the fine.
Always remember to be up to date with your tax obligations to access the facilities granted by the SAT and always comply with the regulatory provisions to avoid being subject to fines and requirements.
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