Derived from the presentation of the 2017 annual declaration for individuals, many taxpayers have detected anomalies in the information that the SAT has pre-filled in the respective application, especially related to income from wages.

Some employees, when reviewing their information in the DeclaraSAT (application for the presentation of the annual declaration of natural persons) found that companies with which they do not have any kind of relationship, issued or stamped fiscal payroll vouchers for them.

The tax authorities of the Tax Administration Service (SAT), recommend that the taxpayers to whom the previous paragraph applies, report the companies that made improper use of their personal data and issued payroll CFDI in their name and that cover simulated operations through the SAT portal to the authorities. After this, they will be able to present their annual declaration, eliminating the pre-filled information that corresponds to these alleged employers.

Another situation that has been reported by the employees who want to present their annual return is that, when consulting the databases, there is no pre-filled information in the income section, the authority reported that in certain cases it is an omission of the system and is in the process of being corrected.

The SAT has been rejecting requests for automatic returns from those taxpayers who earned wages but did not work the full year with one or more employers, that is, they changed their employer during 2017. The SAT presumes that their employers or retainers did not issue all of their payroll receipts and that, in order to continue with the return process, the request must be submitted manually using the Electronic Return Form using the SAT Portal, attaching a writing "under penalty of perjury" and the bank account statements where deposits for payroll are reflected.

Because of the above, we recommend logging into the SAT application and reviewing in detail the information that has been pre-filled, in order to make the respective clarifications and to avoid setbacks with the compliance of the presentation of your annual statement, providing you have this obligation, or with the return of balance in favor.

For JA Del Río it is very important to keep you informed.

Please let us know, should you have any comments or doubts about this.