On March 14th, 2018, the Official Gazette of the Federation published the official communication 500-05-2018-8128 of March 1st, 2018, issued by the Central Administrator of Strategic Inspection of the Tax Administration Service.
This official communication lists taxpayers who have issued tax receipts without having assets, personnel, infrastructure or material capacity to provide services or produce, market or deliver the goods that cover such vouchers.
Due to this, the Tax Administration Service has considered those transactions covered by the tax receipts that these taxpayers have issued, as allegedly non-existent.
Through this publication in the Official Gazette of the Federation, the Tax Administration Service notifies those taxpayers who are in the aforementioned case so that they may present before the tax authority their convenient individual statements and the documentation and information that they consider relevant to discredit the facts that took this authority to notify them.
If you are one of the taxpayers that appear in this official communication, it is important that you proceed to exercise the right mentioned in the previous paragraph.
Now, if one or more of these taxpayers have issued tax receipts to you, it is very important that you communicate them the right they have to discredit this presumption before the Tax Administration Service.
This is to avoid that the Tax Administration Service considers that the operations contained in the tax receipts issued by the taxpayers in question do not produce or produced any fiscal effect.
Should you have any questions or comments regarding the foregoing, please do not hesitate to call your usual contact in the firm.
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