The Tax Administration Service (SAT) called on the legal entities of the simplified trust regime (Resico) or the general regime of the law to make, no later than September 19, the provisional payments from January to July 2022.
The tax authority reported in a statement this Tuesday that taxpayers who changed their regime before August 1, presented the corresponding notice and had problems submitting their (provisional) declaration, which for fiscal year 2022 will consider the last fiscal regime in force. that they chose
“When entering the portal to present your provisional declaration of the normal type for the general regime of the law, the concept ISR moral persons will appear; in the case of the Resico, the implied ISR concept of bonanza will appear. Moral persons , ”explained the SAT.
The Tax Administration Service suggested to taxpayers that, before presenting the provisional payment declaration for August, they present the corresponding payment for January and the following months.
He stressed that, in order for your information to be updated and preloaded, between the presentation of each provisional declaration, 24 hours must elapse when payment is not required, and 48 hours after payment if required.
If they made any payment in the regimen that they abandoned, there is the possibility of reducing the amount of the payment in their new declaration. To do this, they must select the section Do you have compensation to apply? And write the total amount of the payments they have made.
For tax guidance, the virtual office, OrientaSAT, the MarcaSAT number 55 6272 2778 or the SAT offices are available to individuals, by appointment.
