Mexico - Apply for Clarification of Omitted Obligations Requirements (Tax Administration Service)

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Procedure

Apply In-Person:

1. ToApply for Clarification of Omitted Obligations Requirements (Tax Administration Service),the applicant has to approach the Service Tax Administration link
2. An application form will be provided to the applicant by the concerned officer.
3. The applicant has to fill in all the necessary details in the application form. (Incomplete applications are not accepted)
4. Make sure that the applicant has attached all the necessary documents that are mentioned in the “Required Documents” section of this page.
5. The applicant has to attach the photocopies of the required documents along with the application form while submitting.
6. Submit all the documents with the completed form to the concerned officer.
7. The applicant has to pay the prescribed fee as requested by the authority.
8. After receiving the application, the concerned authority will check the submitted application and document set. If all are in place, the application will be accepted.
9. An acknowledgment receipt will be provided. Please save it for future reference.
10. Then the application will be processed further. All the updates on the application status will be sent via SMS to the applicant’s mobile number.
11. SAT will review the request and may contact them for additional information or clarification. Keep an eye on your email and SAT portal account for updates and messages from SAT.
12. The applicant has to Follow any instructions provided by SAT during the clarification process. This may include submitting additional documentation or responding to inquiries.
13. SAT will evaluate the request and provide a resolution. This resolution will specify whether the omitted obligations have been clarified or if further action is required.
14. This entire process can take several months or as per the timeline advised by the respective department authority.

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Required Documents

• Application form
• ID proof (Birth Certificate, national Identity card, etc)
• Address Verification Documents
• Proof of payment
• Financial records and statements.
• Copies of previous tax returns and filings.
• Invoices, receipts, or other financial documentation.
• Contracts or agreements related to the omitted obligations.
• Legal Representation Documents

Office Locations & Contacts

Service tax administration
Av. Hidalgo 77,
Col. Guerrero, CP 06300,
Mexico City.
Telephone: 55 627 22 728
Contact- link

Eligibility

The requirements for applying for a Clarification of Omitted Obligations (CO) from the Tax Administration Service (SAT) in Mexico vary depending on the type of obligation that is being clarified. However, in general, the following are the eligibility requirements:

• The taxpayer must have filed a tax return for the period in question.
• The taxpayer must have paid the taxes that were due for the period in question, or must have entered into a payment arrangement with the SAT.
• The taxpayer must have a valid taxpayer identification number (RFC).
• The taxpayer must have a valid email address.

Fees

• The applicant has to pay the prescribed fee as requested by the authority.

Validity

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever

Documents to Use

Please attach documents that can be used by people. e.g. links

Sample Documents

Please attach sample completed documents that would help other people.

Processing Time

• This entire registration process can take several months or as per the timeline advised by the respective department authority.

Related Videos

Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites.
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.gIn the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

Instructions

• Applicants must complete the application form before submitting it. Incomplete applications will not be accepted.
• Applicants must provide genuine information while applying for this procedure.

Required Information

• Name
• Address
• ZIP code
• Gender
• Mobile number
• Fax
• Tax Identification Number (RFC)
• Description of Omitted Obligations
• Reason for Clarification
• Date and Signature

Need for the Document

• The Clarification of Omitted Obligations Requirements (COROR) is a procedure that allows taxpayers in Mexico to request clarification from the Tax Administration Service (SAT) on any requirements that they are not sure about. The COROR can be used to clarify any aspect of tax law.

Information which might help

Here are some of the benefits of requesting a COROR:

• It can help to understand your tax obligations and avoid penalties.
• It can help to resolve any disputes with the SAT.
• It can provide with peace of mind knowing that you are complying with the law.

Other uses of the Document/Certificate

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

link

Others

Here is some additional information about the Clarification of Omitted Obligations Requirements (COOR) in Mexico:

• The COOR is a document that can be filed with the Tax Administration Service (SAT) in Mexico to request clarification of any requirements that the SAT has identified as being omitted.
• The COOR can be filed by any taxpayer, regardless of their size or industry.
• The COOR must be filed in writing and must be signed by the taxpayer or their authorized representative.