This article is dedicated to all those entrepreneurs, Company owners already formed and of all those concerned for the feast in peace with the tax authorities, here are the 20 mistakes that the SAT and the IMSS will not forgive you:
1.- Issue nominative checks in favor of the supplier (regularly individuals), but “For compost in the payee’s account” seal, allowing the possibility of that is charged in window and causing that the expense is not deductible.
2.- Pay Workers awards of punctuality and attendance without the corresponding controls that serve as evidence before the IMSS, and with this to avoid that integrates them as part of the contribution base wage and accordingly determine us differences quota omitted by the payment of these awards.
3.- Use the credit card (“YOUR PERSONAL CREDIT CARD”) for payment of all: restaurants, travel expenses, and all for a few “redeemable points for prizes” and then make the mistake of pay with cash!, being that the SAT beginning in 2014 is considering as a bank account These credit cards and payment of the balance as a deposit! and consequently as a presumed and subject to tax income. Recommendation: Get a business credit card.
4.- Thinking about retirement and a substantial pension granted by the IMSS, but omitted to check that the Institute is going to reject this pension if you’re working and at the same time unique administrator of the company in which you appear as standard, since it argues the authority to “not be in the SUBORDINATION”, or the typical: “son or junior” gives high to his father to be the insurable weeks and as result there is a rejection of the authorization of the pension by the IMSS. Recommendation: Check that you are not registered as sole administrator either you are not registered as an employee of a family member.
5.- Depositing cash in “Cuentas personales” after already disappeared the IDE; reality: there are personal accounts or disappeared the obligation that the banking report the amounts exceeding the 15,000 pesos per month deposited in cash at checkbooks, cards of debit, saving, credit, etc.
6.- Pay Permanent overtime to workers, you must be very careful with failure to comply with the parameters required in the Federal labour law, see here furthermore:
Art.27.”They are excluded as integrated salary based of quotatio, given its nature, the following concepts: IX. The extraordinary time within the signed terms in the Federal Labor Code”
LFT: Without exceding more tan 3 labor days daily nor three times a week…the surplus time will be paid with 200% more salary besides such surplus time must INTEGRATE AS VARIED EXCEPTION FOR SBS IMSS.
7.- Think that the broker is responsible for solidarity and that never makes a mistake in the determination and calculation of import taxes… big mistake: not is responsible for solidarity, and if it can SAT determine differences to the importer for example: in an incorrect tariff classification, or stating that imported food “for animal consumption”, when the truth is that they end up being for “human consumption”, or when is ordinarily imported products but the manufacturer changes us country of origin and sends it from a nation where there is no trade agreement.
8.- Pay suppliers for services with a high concentration of human resource, for example: maquila, maintenance, repairs, security services, cleaning services, construction (the clearest example) services, of which we limit ourselves to request the respective invoice, issuing nominative cheque stamped “payment on account of the beneficiary” and believe that we are blameless: but which requests the IMSS additional way in their audits?: “show me the supplier paid fees” IMSS by workers who performed such services”; “Show me that at least the supplier has a patronal register IMSS or employer registration at IMSS” and begin the faults and determination of differences as solidarity leader. Recommendation: Ask for a copy of the IMSS liquidation carried out by the supplier either which shows with some outsourcing is also outsourcing personal contract.
9.- Think about creating a Civil Association under the myth that “not are income tax or VAT taxpayers” and that therefore “all their income are exempt from such taxes”; and begin you to label raffles, acts of trade, manufacturing of products, courses and conferences, but without checking that it has some official recognition issued by the SEP; or without the AC has records Donataria authorized, or not to revise caps of expenditures for acts of administration, etc. violating the raison of being of this organization and receiving appropriate sanctions by tax authorities.
10.- Have an important balance in the account’s Contributions for future Capital increases: do you know that this is fiscally regarded as a debt?; must play for the annual inflation adjustment, for example 1 million pesos in such account and considering an inflation rate of 5% per annum throws you an ISR to pay $15,000 PESOS annual… and your trying to save by avoiding the formal recording of their capitalization and avoiding the payment of fees to the notary, if not wise, you can also go to the faith a public corridor that handle – in most cases – the lowest rates and if you want to go beyond reviewing the reforms to the commercial code and to the law of SOCIEDADES MERCANTILES (Commerce Societies Code/Law) in terms of benefits regarding this issue and regarding notarisation and records to the review before RPPC.
11.-Offer net wages to workers: here the problem is that when there is a reform like this 2014, where the “Table” of ISR is increased by 30% to un35% and no longer option the charge or not worker IMSS workers share , where possibly you have also analyzed that it is not viable to remain with the provision of vouchers of pantry, because it puts you at a disadvantage because the worker will want you begin your net to receive, causing you to have to increase their salary base and consequence is going to increase income tax for wages, IMSS, INFONAVIT and tax on payroll quotas quotas. Recommendation: We must always offer a gross salary less taxes.
12.-Do not have control of the users of its electronic signature: Sure you gave it to your Accountant, your administrator, the Auditor, to the technical support of the CFDI, etc., and you have not thought that they could perhaps give a misuse at the same… how?: freeing up tax receipts, authorizing brokers, in a nutshell clone your identity tax. Be Very careful with hiring CFDI providers who are not cap but “intermediaries” (so that to give you an idea…: there are only 77 PACs and little more than 700 brokers CFDI technically not authorized since the RSM 2014 establishes that PAC should provide its service IN A DIRECT WAY).
13.- Have employees and do not reconcile the liquidation arising from the SUA system against what throws the IDSE, causing differences for low non-recognized by the IMSS, or typical to hire workers and does not warn you that they have INFONAVIT credit and therefore the you omit the determination, causing you to in the immediate future are you requiring a fine of 40% more update and surcharges.
14.- Do you import or export?, Do you reconcile these operations against what throws the comprehensive record of the taxpayer in the foreign Trade Section?: that you will allow to detect potential difference, very careful with the motions with R1 cue, they refer to RECTIFICATIONS or in spanish “RECTIFICACIONES” or complementaries to a A1 or “pedimento normal” (normal pediment), so you could be involunatry duplicate for example IVA (PAID TAX) paid in Custom thinking about it is a new Pediment.
15.- Cancel invoices CFDI in billing system and do not check that they are also canceling at the portal of the SAT, Lords: should reconcile sales accounting reports against what appears in the portal of the SAT issued CFDI section and if they cancel a vent they are protocol attach to the same proof of cancellation before the SAT and staple it to the invoice.
16.- You get a request and you send it to your Acountant until the day following their reception?: If you’ve failed to timely manner then you will do creditor to a fine for fulfilment of obligations at the request of the authority, but if you have solved it the same day you were notified that you put the fine since told requirement takes effect the next business day to your notification, for which the filing or payment of the demanded tribute will be qualified as EXTEMPORANEO but spontaneous.
17.- Do you pay “rent” by establishing your business or office? The landlord or property owner does not let you that you update data on the receipt of light, water, telephone and requires you to pay them even when come to your name and not yours… … then are a problem: since these expenditures will be non-deductible and non creditable VAT not you qualify required by law: to the CFDI this issued in your name and this settled with check or wire transfer.
18.- Have friends or relatives who ask you please give them high or join them (de alta) before the IMSS, since they require some medical service, nursery, or are close to retirement… seems somewhat harmless as that you are paying or not? You´re doing a favor to the IMSS or not? the reality is that establishing capital for medical services rendered to the pseudo “worker”, you can have or turn audit and punish you by simulating an employment to the detriment of a public institution such as the IMSS, “amen” that the aforementioned worker can put you up to sue for wages, finally was “your worker” wasn´t he?.
19.- Paying workers bonuses, productivity Awards, commissions, bonuses, holiday worked, disabilities worked, piecework, etc.; all of them under the argument that “are different from daily wages” and therefore not integrated to the IMSS SBC, if so then these in a big and serious error, and be very careful upload that information to the imminent ringer of the CFDI payroll; Remember that this obligation is deferred its implementation until March 31, 2014, but you will have to ring retroactively from January 2014 and all such information will be used against you by the Treasury, the IMSS and the federal entities (ISN) , by which you will have to validate prior so that everything is in accordance with the law.
20.- The ignorance, error number 20, and most serious of all, since sometimes we put ourselves in the event of failure to comply with the law due to ignorance, lack of preparation of our advisors, trust, because it is already a tradition the way in which you are operating, because this has worked to the friend of a friend… Ignorance does not exempt from liability; What do you recommend? That documents everything, have a legal basis and a support on your acting as a contributor, since otherwise you can not pass the litmus test of the authority.
Luis Alberto Padrón Vega.
Radio Promam Co-Conductor “Frecuencia Fiscal”, Contador Público y Abogado (Accountant and Lawyer).