– TAX RECEIPTS. IN COMPLIANCE WITH THE REQUIREMENTS WITHIN ARTICLES 29 AND 29-A FROM THE FEDERAL TAX CODE, DOES NOT FORCE THE AUTHORITIES TO AUTOMATICALLY RECOGNIZE THE TAX EFFECTS DERIVED FROM THE PREVIOUSLY STATED ARTICLES

VIII-P-1aS-214

TAX RECEIPTS. IN COMPLIANCE WITH THE REQUIREMENTS WITHIN ARTICLES 29 AND 29-A FROM THE FEDERAL TAX CODE, DOES NOT FORCE THE AUTHORITIES TO AUTOMATICALLY RECOGNIZE THE TAX EFFECTS DERIVED FROM THE PREVIOUSLY STATED ARTICLES.- The First Chamber of the Supreme Court of Justice stated within the thesis 1a. CLXXX/2013. that the tax receipts are the means of conviction from which the taxpayers can prove the acts or activities for tax purposes; said in a different way, their function is to create a legally authentic document of a taxed event or act, and to determine what the tax status of the taxpayer is. However, the authorities are authorized to check if the tax receipt (invoice) actually authenticates a taxed act or not. In that manner, if a tax receipt is not questioned by the authority regarding the requirements stated within the articles 29 and 29-A from the Federal Tax Code, this does not imply it will automatically proceed, for example, the credit or return filed based on said receipt, because when the authority warns through numerous mediums that the operation of which they are referring to is nonexistent, it is possible to ignore the tax effect that the taxpayer intends with this document, either accumulation of income or tax deduction, since there is no taxable event for the contribution. In this sense, the evidential value of a tax receipt will always be held to the determination and revision of the authorities, who will decide whether the taxable event proceeds.

Administrative Proceeding Num. 4351/16-07-01-4-OT/1124/17-S1-04-04.- Solved by the First Section of the Superior Chamber of the Federal Court of Administrative Justice, in session August 15, 2017, solved unanimous with 5 votes in favor.- Reporting Judge: Rafael Anzures Uribe.- Secretary: Ana María Reyna Ángel. (The thesis was approved in session dated October 5, 2017)

F.C.A.J.J. form the Eighth Era. Year II. No. November 16, 2017. pg. 314

Tags

What do you think?

Leave a Reply

Your email address will not be published. Required fields are marked *