The SAT loosens the strap (a little)
The Chamber of Deputies approved a modification to the Tax Code. The idea, they say, is to make life easier for those who have a pending tax credit. The vote was overwhelming: 418 in favor, 35 abstained. Now it’s up to the Senate.
What specifically changes
Until now, if you owed money to the treasury and had to present a guarantee, the law gave you a list of six options in a specific order. It was like a fixed and obligatory menu.
The reform eliminates that sequential order. Now, the taxpayer will be able to choose only one form of guarantee before the SAT. The theory is that this simplifies the process and gives more freedom.
The president of the Finance Commission, Carol Antonio Altamirano, sold it like this:
“This reform will allow a more agile and balanced system, while maintaining the protection of fiscal interest.”
He says that they seek to facilitate compliance without stepping on the right to defense. Sounds good, right? How to treat the taxpayer as a citizen and not as an automatic criminal.
Deputy Claudia Rivera Vivanco went there:
“The measure strengthens legal certainty and changes the view towards taxpayers, treating them as subjects of rights and not as alleged offenders.”
A nice speech about administrative justice and trust. We will have to see if the practice resembles the story.
But be careful, it is not a blank check. The obligation to guarantee the total amount of the debt, with its future updates and surcharges, remains intact. And there is a deadline: if you don’t pay within 12 months, you have to update the amount and extend the guarantee.
That is to say: they give you more options to tie your hands, but handcuffs are still mandatory. A balance between ‘facilities’ and not losing a single peso of the treasury. Classic.
