Today we will touch on a sensitive issue regarding tax defense. This is the absence of formalities on the part of the authority to follow up on the requirements of Article 69-B of the Código Fiscal de la Federación (CFF), which refers.
But before going into the matter, let’s go back a bit and review the context related to these operations.
It is known as Simulated Transactions mainly to two types of transactions carried out mainly by companies,
- Simulated Transaction Invoice – (in Mexico, EFOS)
- Deduction of Simulated Operations – (in Mexico, EDOS)
These operations are presented in companies that deduct or invoice for services that do not have the capacity to provide said service or product for which they issue invoices, or failing that they do not have the capacity to receive products or services and thus deduce the corresponding invoice.
Which puts these companies in a complex situation in front of the Secretaría de Hacienda y Crédito Público , once that institution registers a company under the presumption of the development of Simulated Operations.
In this sense it is that this time we inform you that, on June 25, was published in the Official Gazette of the Federation the reform to the procedure to distort the presumption of non-existence of transactions with regard to the Billing Companies of Simulated Operations (technically known as EFOS in Mexico).
That is, those taxpayers who have issued tax receipts without having:
- Assets
- Personal
- Infrastructure or
- Material capacity, directly or indirectly
to provide services or produce, market or deliver the goods that cover such vouchers or good; when it is not located by the authority.
With this modification, the Servicio de Administración Tributaria (SAT) seeks to give greater legal certainty to the EFOS, on the procedure and the deadlines related to this topic.
Among the most substantial changes to this procedure, we note the following:
- The period of 15 days counted from the last notification is maintained, so that the EFOS presents information and documentation to distort the presumption of non-existence of operations.
- An application for a one-time extension of five days is incorporated to distort the facts of the notification, which must be requested via a tax box and will begin to run once the 15-day deadline for rebuttal has elapsed.
- A deadline of no more than 50 days is established, so that the authority assesses the information and evidence provided by the EFOS, to publicize its resolution by means of a tax box.
- The faculty of the authority is incorporated to request additional information to the EFO, a requirement that must be done within the first 20 days of the evaluation period.
- The EFOS will have a term of 10 days, to deliver the information and / or documentation that the authority requires, being considered suspended the term of 50 days to issue the resolution, between the date of notification of the request and expiration of the deadline to complete it.
- The authority is established as a sanction, that in the event of not issuing the corresponding resolution within a period of 50 days by means of a tax box, the presumption regarding the observed tax receipts that originated the procedure will be null and void.
- The obligation is established for the authority to publish quarterly in the Official Gazette of the Federation and on the SAT’s website a list of Taxpayers who managed to disprove the alleged facts, or who have obtained a favorable ruling issued by a competent authority .
It should be noted that the procedure for Companies that Deduce Simulated Operations (EDOS), that is, third parties who have used those documents to support a deduction or an accreditation, did not undergo any modification.
So they can prove to the authority that they actually acquired the goods or received the services, or correct their fiscal situation within thirty days of the publication of the EFOS that have not distorted the facts that they are imputed and, therefore, are definitely in the situation presumed to be non-existent.
Due to these new changes we consider it important that this information is available to you in a practical and simple way, if you want to know more details about the subject we invite you to contact us and we can clarify these in depth.
