The Automatic Refund System is a facility applicable to individuals who file their 2021 Annual Return and who determine a balance in favor of income tax (ISR) as long as they choose to exercise this refund until July 31, 2022, in accordance with the Tax Administration System.
Those who submit the application are natural persons, it is a free procedure and can be done online or in person from this link: request your return - Returns and Compensation - Portal de procedures and services - SAT. It is entered with e-signature, RFC and password, then the requested data are filled in the electronic format, the files are entered with the scanned procedure documents and signed by e-signature and the procedure sent. It is important to save or print the electronic acknowledgment of receipt.
The files must be in.zip format and none of them must be larger than 4 MB, in addition to the fact that records of withholding must have a signature and stamp of the issuer showing the tax withholding tax, documentation proving tax paid abroad, among others.
Statements issued by the Financial Institution that are more than 2 months old that contain the key in the RFC of the taxpayer making the application and the active bank account number (CLABE) are also required.
The institution announced the general criteria considered in this process, such as: that people send the declaration electronically either with a password or electronic signature (e-signature), that the amount to be returned through the system is less than or equal to 150 thousand pesos, that they confirm their bank account number CLABE, which must be in the name of the taxpayer.
It is important to note that the account that is selected or captured will be the one authorized to make the deposit of the respective return, in addition, it is required to indicate the return option in the 2021 tax return.
Likewise, the assumptions that are not considered within the Automatic Returns System were made known: if the balance in favor is greater than 150 thousand pesos, if so, it must be requested with the Electronic Returns Form; the fact that the refund is requested for fiscal years other than that of 2021; submit the declaration by Password when they are obliged to submit it with the e signature.
File the 2021 normal or supplementary annual return on another date after July 31, if they have not chosen the refund option in the Annual Return, that is, another option has been selected by mistake and lastly if those who requested it are suspended in the Federal Register for Taxpayers or as not traceable at your registered tax address.
If the requirements are met, the SAT has up to 40 days to resolve the tax refund application, which is counted from when the return was filed with the tax authority.
Through a statement, the institution announced that the first tax refunds of the 2021 annual return began to be made from the second week of april. The deposits that were authorized are those applied by taxpayers of individuals who filed their normal or supplementary 2021 return.
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