{"id":3601,"date":"2024-09-27T14:51:31","date_gmt":"2024-09-27T20:51:31","guid":{"rendered":"https:\/\/q1dapyf5zv.onrocket.site\/?p=3601"},"modified":"2024-09-27T14:51:34","modified_gmt":"2024-09-27T20:51:34","slug":"discrepancia-fiscal-personas-fisicas-sat","status":"publish","type":"post","link":"https:\/\/taxid.mx\/english\/discrepancia-fiscal-personas-fisicas-sat\/","title":{"rendered":"Tax discrepancy between individuals SAT"},"content":{"rendered":"
Learn 8 basic points about tax discrepancies in individuals.<\/p>\n\n\n\n
The article provides that natural persons may be subject to a tax discrepancy procedure<\/strong> when it is detected that the amount of the expenditures<\/strong> in one year exceeds the income they have declared or should have declared. The expenditures include:<\/p>\n\n\n\n This means that if a natural person, for example, has a lifestyle, a level of expenses, or makes investments that do not seem to correspond to their declared income, the SAT can initiate a review to assess whether there is undeclared or underdeclared income.<\/p>\n\n\n\n The article establishes that, if the expenditures are not duly justified, presumed as taxable income<\/strong>. This becomes especially relevant for those who:<\/p>\n\n\n\n For example, if a person has significant bank deposits or purchases expensive goods without having declared income to justify those purchases, those expenses will be treated as if they came from undeclared income, and the corresponding tax will be applied to them.<\/p>\n\n\n\n The article also provides for some important exceptions. The following deposits will not be considered as expenditures:<\/p>\n\n\n\n These cases will not be considered taxable income, as long as the taxpayer can prove its nature. This provides some flexibility, but it is up to the taxpayer to provide the relevant evidence.<\/p>\n\n\n\n The Unexplained income<\/strong> Derived from this procedure will be considered as omitted income<\/strong>. This implies that:<\/p>\n\n\n\n In addition, if the taxpayer is not registered in the RFC, the tax authorities will register it in the Chapter II, Section I of Title IV<\/strong>, which regulates income from business and professional activities.<\/p>\n\n\n\n To determine the amount of the disbursements, the SAT may use any information in your possession<\/strong>, including:<\/p>\n\n\n\n This provision grants a broad faculty<\/strong> to the tax authorities to collect and use information on the taxpayer's financial transactions.<\/p>\n\n\n\n The article specifies a procedure that grants certain rights to the taxpayer:<\/p>\n\n\n\n This process guarantees the taxpayer the opportunity to fend<\/strong> and provide evidence before tax authorities conclude that there was unreported income.<\/p>\n\n\n\n If, after the analysis, it is determined that there was indeed omitted income, the tax authorities will issue a settlement<\/strong> based on the rate of article 152 of the Income Tax Law<\/strong>, which establishes the percentages applicable to individuals to calculate the ISR on annual income.<\/p>\n\n\n\n This article is a crucial tool for the SAT to detect inconsistencies between the declared income and the lifestyle or expenses of individuals. Promotes transparency<\/strong> in tax returns, discouraging taxpayers from underreporting income or failing to comply with their tax obligations. At the same time, it establishes a formal defense process for those taxpayers who can justify the origin of the resources used.<\/p>\n\n\n\n The tax discrepancy procedure<\/strong> It is particularly relevant in cases where there is a lack of obvious correspondence<\/strong> between income and expenditure (as in tax evasion situations), but it can also cause concern among honest taxpayers who do not keep strict control of their personal finances.<\/p>\n\n\n\n In short, Article 91 is a powerful tool for the SAT to combat tax evasion, but it also implies the need for taxpayers to keep a detailed record of their expenses and income, especially when they make significant or atypical expenditures.<\/p>\n<\/span>","protected":false},"excerpt":{"rendered":" Conoce 8 puntos b\u00e1sicos sobre la discrepancia fiscal en personas f\u00edsicas. 1. Discrepancia fiscal: El art\u00edculo contempla que las personas f\u00edsicas pueden ser objeto de un procedimiento de discrepancia fiscal cuando se detecta que el monto de las erogaciones en un a\u00f1o excede los ingresos que han declarado o los que debieron haber declarado. Las […]<\/p>\n","protected":false},"author":5,"featured_media":3217,"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":[369,370,371,372],"class_list":["post-3601","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuestos","tag-discrepancia-fiscal-sat","tag-discrepancia-sat","tag-personas-fisicas-discrepancia-fiscal","tag-sat-personas-fisicas"],"yoast_head":"\n\n
2. Presumption of taxable income:<\/strong><\/h5>\n\n\n\n
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3. Exclusions to the presumption of taxable income:<\/strong><\/h5>\n\n\n\n
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4. Determination of omitted income:<\/strong><\/h5>\n\n\n\n
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5. Powers of the tax authorities:<\/strong><\/h5>\n\n\n\n
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6. Procedure for the taxpayer:<\/strong><\/h5>\n\n\n\n
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7. Conclusion of the procedure:<\/strong><\/h5>\n\n\n\n
8. Practical implications:<\/strong><\/h5>\n\n\n\n