We will understand as Residence Visits the act of inspection that the fiscal authorities carry out with the aim of:
- Check that the taxpayers, (those responsible for solidarity or related third parties) have complied with the tax provisions
- Determine omitted contributions or tax credits
And, in the worst of scenarios,
- Check the commission of tax crimes.
For this reason, it is important that all taxpayers identify the days and hours when residence visits should occur. These being:
- Business days: Monday through Friday
- Hours: between 7:30 AM and 6:00 PM
In the case of verification of goods and merchandise in transport , they will be considered skilled every day of the year, 24 hours a day.
In the case of the practice of home visits, the administrative procedure for enforcement, notifications and precautionary liens, the tax authority has the power to enable hours and non-working days, when the individual with whom the diligence is carried out carries out the activities for which he has to pay Contributions in non-working days or hours.
It is worth mentioning that these proceedings can begin in a working hour and conclude in non-working hours, depending on the case that corresponds.
Whatever the case, it is important to know what;
- You must have a home visitation order, which will contain:
- Location of the visit
- Visitor’s name
- Visitor name
- The visit will be made at the place or places indicated in that order.
- In case the visitor is not found, the tax authority will leave the person who is currently in charge of a summons so that the aforementioned person visits or represents them at a specified time on the following day to receive the order, in case of no Finding the visit will begin with whoever is in the moment.
- If the taxpayer presents notice of change of address after receiving the summons, the visit may be made at the new tax address.
- Visitors should identify themselves by requesting two witnesses.
With this text, it is intended to inform the taxpayers of the guidelines that must be fulfilled and that in the absence of any of the aforementioned points, they have the right to postpone the home visit until its full compliance by the authority.
We also invite you to review the Audited Taxpayer Bill of Rights directly On the SAT site , which contains the full text and details on this
As always we invite you to consult with your accounting expert in case you are notified of a visit, and we place ourselves at your orders for advise and provide the tranquility of a visit in accordance with law.
