The Superintendency of Tax Administration (SAT) reported yesterday that before and during Holy Week, 32,429 verifications called tax presences will be carried out, mainly in fuel service stations, bars and restaurants, tourist centers, beach concerts, clothing stores and hotels.
Additionally, this year they have implemented and followed up on cases of inspection of vacation home rentalssince the lack of taxation was detected.
The inspection is expanded for these dates due to the increase in commercial activity, characteristic of the Easter season, and to improve taxpayer compliance, explained Superintendent Marco Livio Díaz and the Superintendent of Inspection, Óscar Hernández.
After the inspection procedure established by law is carried out, taxpayers detected for any tax violation such as non-invoicing or not being registered, will be sanctioned.
In 2023 there were 26,943 tax presences for this season and 509 violations were detected, of which 60% were non-compliance with requirements to carry out commercial operations, 28% for not being registered and 12% for not invoicing.
Rental on electronic platforms
The authorities explained that based on cross-checking of information and geolocation risk models carried out by the Inspection Department, other scenarios of non-compliance were detected, which derive from the atypical economic activity of people, in addition to taxpayers who offer services on platforms. electronic, social networks and other advertisements for occasional rental of properties for vacations.
Given this, they stated that this segment of the population is of fiscal interest to the SAT for several reasons:
- Not be registered or not affiliated with any tax.
- They are registered, but they fail to pay taxes or present declarations with zero value.
- They are underreporters
- Or they are on the threshold of exceeding the income of the regime that the Law allows.
Díaz and Hernández called on people to regularize their tax situation and avoid being subject to inspection actions; and to the population, to report the non-billing for their purchases and services.
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