TAX RECEIPTS. THE AUTHORITY CAN RIGHTFULLY DISREGARD THEIR TAX EFFECTS WHEN THE OPERATIONS SUPPORTED IN THEM LACK OF MATERIALITY.- Within the thesis 1a. CLXXX/2013, the First Chamber of the Supreme Court of Justice stated 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, one must not lose sight that through its verification powers, the tax authority can verify if the invoice issued by a taxpayer, 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 of 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 notice 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. Therefore, once the operation that supports the invoice is questioned, attending the burden of proof that corresponds the taxpayer at the Administrative Proceeding, the plaintiff has to provide other means of proof to prove its materiality.
Administrative Proceeding Num. 1560/16-25-01-5-ST/3503/17-PL-04-04.-Solved by the Plenary of the Superior Chamber of the Federal Court of Administrative Justice, in session January 24, 2018, solved unanimous with 11 votes in favor.- Reporting Judge: Rafael Anzures Uribe.- Secretary: Ana María Reyna Ángel. (The thesis was approved in session dated April 25, 2018)
F.C.A.J.J. form the Eighth Era. Year II. No. 22 May 2018 pg. 36
Administrative Proceeding Num. 4827/16-08-01-1/1155/18-PL-04-04.- Solved by the Plenary of the Superior Chamber of the Federal Court of Administrative Justice, in session September 26, 2018, solved unanimous with 10 votes in favor.- Reporting Judge: Rafael Anzures Uribe.- Secretary: Lizbeth Dennise Ramírez Valverde (The thesis was approved in session dated September 26, 2018)
F.C.A.J.J. form the Eighth Era. Year II. No. 27. October 2018 pg. 253