In recent years, the purpose of the state has been to improve tax collection, and for this purpose it has relied on the support of digital technologies; through the issuance and receipt of electronic invoices (CFDIS) to support the taxpayer’s operations, the authority can review the information of what is declared against the information concentrated in a CFDI.
And what happens when the authority finds alleged inconsistencies when performing these crossings? We may receive notifications by mail or through the tax mailbox, this type of notifications can be from a statement, a requirement or an invitation of Deep Surveillance.
Each invitation is different, a communication is a message to inform about differences in the presentation of taxes against the CFDIS of the taxpayer or in some cases also to inform about regulations or procedures that we must comply with, these invitations do not determine a tax credit, nor do they generate fines, but the consecutive ignorance of them can cause the sending of requirements, or a thorough review.
A requirement is a notification from the SAT, in which the taxpayer is requested to comply with any pending obligation or to provide additional information or documentation. Lack of attention and follow-up can have consequences in the long run, as can a communiqué.
A Deep Surveillance invitation is a preventive invitation sent by the authority to certain taxpayers when it detects inconsistencies or atypical behaviors in their tax returns, CFDIS or any other tax situation. Ignoring this type of invitation can lead to more in-depth audits by the SAT, the receipt of fines or in some cases the cancellation of our digital seals.
How can we avoid receiving these invitations? There are many recommendations, from knowing the correct way to issue an electronic invoice, checking that my supplier properly issues my CFDI, complying in due time and form with the payment of our taxes and filing the informative declarations to which we are obliged, as well as avoiding tax evasion sometimes disguised as tax strategies.
