Final resolution to EFOS

January 9, 2020

As you know, the law requires that all suppliers of products, goods or services have the assets, personnel, infrastructure or material capacity to provide the services or produce, market goods, so that this covers the tax receipts issued and in turn , these are fiscally valid. Otherwise, there will be a presumption of simulated operations (EFOS), that is, of being ‘ factureros ‘.

In this regard, taxpayers named EFOS, who did not distort the facts imputed in 2019, are found ‘definitively’ in what is established in the first paragraph of the aforementioned article 69-B of the Federal Tax Code (CFF), valid until July 24, 2018.

Esto implica que las personas físicas o morales que hayan dado cualquier efecto fiscal a los comprobantes fiscales expedidos por un contribuyente incluido en el listado a que se refiere el párrafo cuarto de este artículo, contarán con treinta días siguientes al de la citada publicación para acreditar ante la propia autoridad, que efectivamente adquirieron los bienes o recibieron los servicios que amparan los citados comprobantes fiscales, o bien procederán en el mismo plazo a corregir su situación fiscal, mediante la declaración o declaraciones complementarias que correspondan, mismas que deberán presentar en términos del Código antes citado.

En caso de que la autoridad fiscal, en uso de sus facultades de comprobación, detecte que una persona física o moral no acreditó la efectiva prestación del servicio o adquisición de los bienes, o no corrigió su situación fiscal, en los términos que prevé el párrafo anterior, determinará el o los créditos fiscales que correspondan. Asimismo, las operaciones amparadas en los comprobantes fiscales antes señalados se considerarán como actos o contratos simulados para efecto de los delitos previstos en este CFF.

8th and 9th Paragraph – Article 69-B – CFF

As a result, it was published in the official newspaper of the federation, the official letter 500-05-2019-7322 by means of which the definitive global list of EFOS is communicated at national level, meaning that, the fiscal vouchers issued by the taxpayers exposed in said final resolution, they do not produce, nor did they produce any fiscal effect.

Because of the importance of this information, we believe it is in the public interest to know the actions of the SAT to stop the invoicing of non-existent operations and, at the same time, to recommend to all taxpayers to avoid operations with those who practice this type of operations.

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