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The consequences of not submitting the annual declaration in a timely manner are severe and imply a loss of equity since at the time the omission is discovered the contribution will be paid with updates and surcharges.

In the specific case of Importers, they must be registered in the Register of Importers and an additional sanction is to be prevented from carrying out this activity, in addition to the corresponding fines, the Treasury can suspend them from said Register, and to enter again they will have to present your declaration, pay the corresponding surcharges and updates and request your reinstatement to it.

If this happens approximately, you would have to wait around two months to be registered again in the Register and continue importing. In this period of time that they are suspended, they are notified, and later on, there is a period to present evidence and disprove the irregularity, after which the authority has a period of 30 days to assess and decide whether to discharge them or not.

Another consequence for non-compliance with tax obligations is that they have difficulties obtaining future credits since the non-compliance is registered in the credit history of the person or company, and a greater consequence if the three requirements that are made are ignored. The tax authority is that the Treasury can determine a tax credit, also the breach of this obligation grants the SAT the right to request information from the company or person for inspection of up to 10 years. Therefore, the best option is undoubtedly to comply with the obligation and present the tax declaration in a timely manner.

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