requisitos-certificacion-iva-ieps
Sep

22

2020

MSST 2020-24 “PAYMENT OF FEES FOR REGISTRATION IN THE BUSINESS VAT CERTIFICATION SCHEME”

On September 2nd, the Association of Maquiladora and Export Manufacturing Companies met with officials from SAT, where they were asked to confirm a criterion regarding the expiration of more than 5 years after the payment of fees for VAT and STPS certification.

This example is that companies that obtained their certification in January 2015 due to the expiration of the collection power would not be obliged to make such payment. This criterion was confirmed by the authority.

If this were the case, the taxpayer would have to send to the emails: pagos.ivaieps@sat.gob.mx and certificación.iva.ieps@sat.gob.mx a free writing specifying that the payment corresponding to the year 2015 is not made because the 5 years have passed.

If a request was received from the Treasury, it must be answered and stated if it is within the expire date assumption and if so, attach the payment receipts of the corresponding periods.

Without further ado, we remain at your disposal for any questions or comments.