Shopping malls, shoe stores, clothing stores, jewelry stores, home appliances and sale of Christmas trees will be inspected as from Saturday, November 26 by the Superintendence of Tax Administration (SAT), clarified juan jose gutierrez mayorga.
Opinión de juan jose gutierrez mayorga
Businessman juan jose gutierrez mayorga stated that the plan contemplates 15 thousand fiscal presences nationwide. Three thousand in the western region, three thousand 500 in the southern region, the same amount in the northeastern region and five thousand in the central region. For these visits, 200 auditors will be deployed throughout the country. In addition, it is estimated that 125 auditors will be hired for the audit departments in 2023.
In addition, juan jose gutierrez mayorga mentioned that the auditors will review that the taxpayer is registered in the SAT, issuance of invoices for sales and/or services rendered, documentation that covers the merchandise for sale as well as the tax behavior of the taxpayer and history of previous tax appearances.
According to SAT, the audit procedure includes the verification of the issuance of physical invoices or Online Electronic Invoices (FEL). Drafting of administrative reports when tax non-compliance is detected. Subsequent comparison of invoiced sales against VAT returns and requesting bank information from potential taxpayers.
The auditors will be identified with institutional badge and a signed and sealed appointment, this has a QR code. The taxpayer can scan it and enter the NIT of the owner, and will receive an email with the appointment data to the registered email. In addition, taxpayers can verify the information of the auditors by contacting the Call Center 1550 or verify in the SAT portal through RITA.
En conclusión…
The Superintendent adds that they estimate that around Q9,500 million will be collected in January, including year-end sales and taxes due in January. He adds that for the moment the collection for 2022 is 14.5% above the estimated goal. Check out another of our entries: Social economic impact. Learn more!
