When people go to make a income tax returnOn many occasions, they make mistakes (especially when they are presenting it the first few times) due to lack of practice or just ignorance. When we face this type of problem before, what he does ask us is that we make a supplementary income statement, so that the data that we have put wrong can be corrected and that the figures are exact.
The supplementary income statement is a statement that corrects the real one.
What should be indicated in the complementary income tax returns
To carry out a supplementary declaration, the basic requirements must include the transaction number or the folio number assigned to it, in addition to the date on which the documents to be supplemented were presented.
The annexes with which they are going to be supplemented should also be included, including the information to be corrected. You should also include all the Data of the person what will he do statement and summary of the annex included.
How are the supplementary statements according to each case
For the purposes of filing supplementary returns with the options of “modification of declarations""void the declaration" or "return not filed”The following must be done:
- Modification of declarations. In this case, it must be submitted in order to change the information in the statement that has already been submitted, or to add regime or obligation to said statement.
- Declaration without declaration effect. This option is used to delete the entire return that we have already filed or even more than one return.
- Declaration not filed. This option can be presented in a unique way when the person who presents it, has annulled the previous declaration (s).
- Previous schema declarations. In this case, supplementary returns may be filed in order to correct a previous normal return or even correct a supplemental return.
Who are authorized to file supplementary returns
Complementary declarations by opinion. In case it is carried out when after a tax opinion one or more parts of said declaration that has already been presented must be corrected.
Complementary for fiscal correction. This is carried out when a tax authority carries out the verification of the return and the taxpayer is obliged to change the return during said review period.
Types of supplementary statements
Within supplementary statements, there are 4 types that can be carried out, depending on the type of data that has to be corrected.
Correct declarations for normal errors
This supplementary declaration must be carried out when something that had to be declared was omitted, when the payment has not been made within the indicated date or when data related to payments or taxes are to be changed.
In order to issue this supplementary statement in the correct form, what should be done is the following:
Enter the hacienda website and choose the procedure option. Then we must go to the declaration area. Once there, you must select referenced payment and then put the personal password of the hacienda account and the RFC.
Then you must choose presentation of the declaration and give it to complementary. Now you can choose the error that you want to correct in your return and send it back to the Treasury so that they can review your return. Once confirmed, they will be able to contact you by the same method and They will send you the acknowledgment of receipt.
If the declaration has been omitted
In case a declaration has been omitted, must enter referenced payment and select the option to file a return. You must put the date on which you had to have declared and the type of declaration that it is (in this case it must be marked as a complementary declaration). Then click on the option of Obligation not presented.
At this point, the obligations that have been presented will appear on your screen, along with taxes. You must choose which ones you want to present.
You must take note of the enabled fields and the update together with the surcharges to date. Then, make the payment by means of a transfer or at the bank window. Send to Hacienda a copy of the payment.
If it is not paid within the indicated period
In case the problem is that you have not paid in the time in which you owed, you must make a capture online.
Enter the referenced payment option and enter the filing of a statement. Then you must enter the period in which the payment that was owed was not made and choose the supplementary declaration option.
Now choose the option to modify obligations and then take a screenshot of the amounts of surcharges and updates that will appear on the screen.
Send the data to the hacienda and they will send you the data with the new date to pay along with the new amount you must enter.
Modification of data related to the determination of taxes or payment
In this case, you must enter the referenced payment within the web and give the presentation of the statement. Then, you must put inside the declaration what you are going to modify. You must go to the tax determination section and the web will automatically show us the data that complements our declaration.
How many supplementary declarations can be made?
Although people can perform up to 3 supplementary statements without problems, There are certain types of declarations in which a complementary declaration cannot be made under any circumstances.
- In the event that the term to pay online has expired and the data of surcharges and updates are modified.
- Complementary subtype declarations that render the correction of the payment or concept of taxes ineffective.
Along the same lines, three complete returns may be submitted, provided they are within the following cases.
- When the income of the person or the value of their profession increases.
- When the losses or deductions of the person decrease or reduce the creditable amounts or provisional payments.
- In the event that the law requires the person to submit a new statement that modifies the original.
Do Complementary Declarations generate returns?
Many people wonder if make a supplementary declaration, It is possible that tax returns a% and the answer is yes, as long as the new return is profitable for the person who declares.
When in the return request There are only arithmetic errors in determining the amount requested, the tax authorities will return the corresponding amounts, without the need to submit a supplementary statement. The tax authorities may return a lower amount than that requested by taxpayers due to the review made to the documentation provided. In this case, the request will be considered denied by the party that is not returned, except in the case of arithmetic or form errors.
In the event that the tax authorities return the refund request to the taxpayers, it will be considered that it was denied in its entirety. For such purposes, the tax authorities must establish and motivate the causes that support the partial or total refusal of the respective refund.
For these purposes, we see that it is not necessary if there is an accounting error, but this is something that never happens.
Now, we must also bear in mind that the law stipulates that when a tax credit or subsidy contribution and a complementary declaration is presented in which said contribution is reduced, a refund will only be made to the taxpayer if the payment has been made in the correct way.
That is, you can access the refund of that money by the estate, but for this, the tax must have been paid in advance. If the payment has not been made, it is likely that doing it will not return anything.
New Referenced Payment of the Complementary
Once you send any supplementary declaration to hacienda, you will receive an acknowledgment of receipt by means of which you will know the amount you must pay or any type of obligation you still have.
In this acknowledgment you can read the line with which the payment must be made, the total amount that must be paid and what the payment deadline will be.