Value added tax refund procedure: Succes case

Abstract

This work arises from the need to recover balances in favor before the Secretaría de Hacienda y Crédito Público as it name in Spanish, of the periods 2015-2018 in a motor transport company. The problem of returns was detected at the time the administration change was made when the details that the past administration was presenting were disclosed. The development of this project is based on both tax laws, such as the Fiscal Code of the Federation, in its articles 18 and 19 and in article 22 and its derivatives, which contemplates the procedure that must be followed for returns. The result of the investigation that is intended to be obtained is to recover the balances in favor of the company's significant growth, concluding that the company must carry out the procedures month after month when the balance in favor is detected.