BANK COMMISSION. STRICTLY INDISPENSABLE EXPENSES FOR THE PURPOSE OF THE TAXPAYER’S ACTIVITY. Articles 25 and 27, section I of the Income Tax Law in force, establishes that the taxpayer’s deductions that can be perform for the calculation of the income tax that corresponds to them, and the requirements that are needed by these, observing among other things, the requirement of being strictly indispensable for the purposes of the taxpayer’s activity. Therefore, the expenses that taxpayers put into effect by concept of bank charges, do comply with the requirement of being strictly indispensable for the purposes of their activity, since said spending is closely related with the activities consequence from the taxpayers that conduct business activities, resulting necessary to follow through with the activities purpose or its development and, if it does not occur, could affect their activities or their normal operation or development. That previously stated, in virtue of, the banking charges are a consideration to the service of the credit institution that is given to an individual because of their debit card, credit card and checks usage, and money transfers, as is stated within article 48 Bis 4, of the current Credit Institutions Law, and if the taxpayers activity is dominantly aimed towards executing business acts, it is unquestionable that the bank charges are to be considered necessary expenses to administer the selling of goods, or in the production, merchandising and distribution of goods and services, which lead to income, that is why they need to pay the income tax, since, if the taxpayer does not engage with bank accounts, they can not reach the activities purpose or the development of said activities and if they are not produced, the normal operation or development or the activities themselves could be affected or hindered. Said affirmation is backed up in the form in which the economic, social and financial activity is currently developed, specifically in the incremental use of technologies and banking operations, furthermore, in the tax laws own requirements that are placed for the taxpayers, as stated within the article 147 section IV of the Income Tax Law, that sates the obligation that the payments whose amount surpass $2,000.00 should be carried out as a nominative check from the taxpayer, credit card, debit or service card, or through electronic payment cards that are authorized by the Tax Administration Service. Thus, the spending generated for the payment of bank commissions must be considered strictly indispensable for taxpayers who carried out business acts, complying with said requirement for deductibility effects, calculation and compliance with the payment of the income tax.

Contentious Administrative Proceeding No. 9760/14-17-11-8.- Resolved by the Eleventh Regional Metropolitan Chamber of the Federal Court of Administrative Justice, in session of April 1, 2016, by unanimity of votes: Reporting Judge: Martha Fabiola King Tamayo. – Secretary: Lic. Mónica Patricia Gómez Ruelas.