Important precedent to prevent the cancellation of digital seals
Recently, our tax litigation department obtained an important ruling from the Eleventh Metropolitan Regional Chamber of the Federal Court of Administrative Justice, whereby it was resolved to declare the complete and outright nullity of a resolution issued by the SAT authorities imposing a fine on the plaintiff for allegedly failing to fully provide the data and reports required by the authorities to verify compliance with its tax obligations.
The Chamber ruled that it is contrary to law for the defendant authority to require taxpayers to provide working papers with special breakdowns, since such a requirement is not legally valid, given that the tax authority, when exercising its verification powers, must limit itself to requesting the documents, data, and reports that make up taxpayers’ accounting, respecting the manner in which they keep it, and must not require that such documents, data, and reports be provided in the form of breakdowns, in the concrete and specific manner indicated by the authority itself, since this would require the taxpayer to prepare working papers or “special breakdowns” that it did not have. This precedent is highly relevant, as this demand by the tax authorities is a common practice that culminates in the imposition of fines and subsequently in the cancellation of digital seals, preventing taxpayers from issuing invoices. At Von Wobeser y Sierra we are pleased to share the successful outcome achieved in this matter. We hope that this note is of use to you, and for more information or clarification on any matter, below is the contact information of our experts: Alejandro Torres, Partner:+52 (55) 5258-1072 | ajtorres@vwys.com.mx Luis Enrique Torres, Counsel:+52 (55) 5258-1023 | ltorres@vwys.com.mx Melissa Cruz, Associate:+52 (55) 5258-1072 | bcruz@vwys.com.mx
