{"id":3418,"date":"2024-09-12T11:14:05","date_gmt":"2024-09-12T17:14:05","guid":{"rendered":"https:\/\/q1dapyf5zv.onrocket.site\/?p=3418"},"modified":"2024-09-12T11:15:42","modified_gmt":"2024-09-12T17:15:42","slug":"documentos-adicionales-que-puede-solicitar-el-sat-en-una-devolucion-de-iva","status":"publish","type":"post","link":"https:\/\/taxid.mx\/english\/documentos-adicionales-que-puede-solicitar-el-sat-en-una-devolucion-de-iva\/","title":{"rendered":"Additional documents that the SAT may request in a VAT refund"},"content":{"rendered":"<p>When requesting a refund of a VAT balance in favor, the Tax Administration Service (SAT) has the power to request additional documents to verify the legitimacy of the request and clarify possible inconsistencies. According to the <strong>Form 10\/CFF Request for Refund of VAT Balances in Favor<\/strong> of Annex 1-A of the <strong>Miscellaneous Tax Resolution (RMF) 2024<\/strong>These documents may vary depending on the case, but some of the most common are the following:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Bank account accounting assistants<\/h3>\n\n\n\n<p>The authority may request accounting assistants to detail the taxpayer&#039;s bank accounts, in order to review the transactions that directly affect the accounts where payments have been made and income received.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Work card for payments to suppliers<\/h3>\n\n\n\n<p>This document should show the detailed integration of payments made to the main suppliers. The purpose is to verify that transactions with suppliers are duly recorded and that the VAT paid is correctly deducted.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Tax receipts from suppliers<\/h3>\n\n\n\n<p>Tax receipts (CFDI) corresponding to transactions with the taxpayer&#039;s most relevant suppliers may be required to ensure that the operations comply with current tax regulations.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. Justification of the indispensability of payments to suppliers<\/h3>\n\n\n\n<p>The taxpayer must demonstrate that the payments made to its main suppliers are essential for the performance of its economic activity. This includes providing a clear and detailed justification of the link between such payments and its activity.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. Contracts with suppliers<\/h3>\n\n\n\n<p>The SAT may require the contracts signed with suppliers, as well as the documentation supporting the goods or services they have provided. This information is key to verifying the existence and veracity of commercial transactions.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">6. Contracts with clients<\/h3>\n\n\n\n<p>Similarly, contracts entered into with clients may be requested to support sales or service provision operations. It is essential that these contracts be accompanied by the corresponding supporting documentation.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">7. Work certificates of bank deposits received<\/h3>\n\n\n\n<p>To validate bank deposits, the SAT may request work certificates detailing the total deposits received. This helps corroborate that the recorded income matches the amounts deposited in the bank accounts.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">8. Documentation of untaxed deposits<\/h3>\n\n\n\n<p>If there are deposits that do not constitute taxable transactions for VAT purposes, the SAT may request documentation proving this situation. It is important to clearly identify the income that is exempt or not subject to tax payment.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">9. Export and import customs work certificates<\/h3>\n\n\n\n<p>In the case of foreign trade operations, the taxpayer must provide work certificates that relate the export or import requests with the corresponding invoices. In addition, in the case of imports, the VAT paid in said requests must be detailed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">10. Trial balance and chart of accounts<\/h3>\n\n\n\n<p>The SAT may require the taxpayer&#039;s trial balance, along with the chart of accounts. These accounting documents provide a detailed view of the company&#039;s financial situation and serve to validate that transactions are correctly recorded.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">11. Detailed description of the taxpayer&#039;s activity<\/h3>\n\n\n\n<p>A detailed description of the taxpayer&#039;s economic activity may be requested to determine the nature of the operations and their relationship to the transactions to be credited in the VAT refund.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">12. Bank statements<\/h3>\n\n\n\n<p>Finally, bank statements issued by financial institutions are a key document to verify that financial transactions and reported balances match accounting records.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Importance of free writing<\/h3>\n\n\n\n<p>When responding to a request for additional information from the SAT, it is crucial to accompany all documentation with a <strong>free writing<\/strong> signed by the taxpayer or his\/her legal representative. This document must detail and describe each of the documents provided, which facilitates the review by the authority and ensures that all the required information has been submitted correctly.<\/p>\n\n\n\n<p>It is essential to be well prepared to face these additional requirements and to have up-to-date and orderly documentation, since any omission or lack of information could delay the refund process or result in a rejection of the application.<\/p>\n\n\n\n<p><strong>Note:<\/strong> For more details about the documents and the application process, it is advisable to review the <strong>Sheet 10\/CFF<\/strong> of Annex 1-A of RMF 2024.<\/p>\n\n\n\n<p><a href=\"https:\/\/taxid.mx\/english\/tienda\/papel-de-trabajo\/paquete-de-documentos-para-la-solicitu-de-saldos-a-favor-de-iva\/\">LEARN ABOUT OUR DOCUMENT PACKAGE TO REQUEST BALANCES IN YOUR FAVOR<\/a><\/p>\n<span class=\"et_bloom_bottom_trigger\"><\/span>","protected":false},"excerpt":{"rendered":"<p>Al solicitar una devoluci\u00f3n de saldo a favor del IVA, el Servicio de Administraci\u00f3n Tributaria (SAT) tiene la facultad de requerir documentos adicionales para verificar la legitimidad de la solicitud y aclarar posibles inconsistencias. Seg\u00fan la Ficha 10\/CFF Solicitud de Devoluci\u00f3n de Saldos a Favor de IVA del Anexo 1-A de la Resoluci\u00f3n Miscel\u00e1nea Fiscal [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":3193,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[16],"tags":[269,266,271,270,268,272,267],"class_list":["post-3418","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuestos","tag-como-solicitar-iva","tag-devolucion-de-iva","tag-documenos-en-excel-iva","tag-documentos-en-word-iva","tag-documentos-para-requerimientos","tag-recupera-iva","tag-requerimiento-sat-iva"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Documentos que te puede pedir el SAT en una devolucion de 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