PROBLEMS
The Supervisory Authority determined in charge of our client, hereinafter “taxpayer moral” a tax credit in the amount of $—— pesos for Income Tax, Value Added Tax, Fines and Surcharges.
The foregoing, when considering within the Home Visit Procedure that the “taxpayer moral” was located in the hypothesis provided for in numeral 60 of the Federal Tax Code, which establishes that in the event that the taxpayer omits to record acquisitions in his accounting and these were determined by the tax authorities, it will be presumed that the assets acquired and not registered, were alienated and therefore, that they will have the quality of accumulative income
ACTIONS AND STRATEGIES IMPLEMENTED BY ST STRATEGO
A nullity trial was filed before the Federal Court of Fiscal and Administrative Justice and within the strategies followed in that Contentious instance, the following were executed:
It was demonstrated with documentary evidence of internal fiscal and accounting control, the update in the case of the exception contemplated by the aforementioned numeral 60 of the Federal Tax Code, verifying that due to the nature of the operations carried out by the “taxpayer morale” it was not appropriate to register the acquisitions indicated by the supervisory authority, which it knew by the Import Declaration processed by “the taxpayer moral”; since they did not correspond to acquisitions made for the benefit of the patrimony of the “corporate taxpayer” since in relation to those, it only acted as a commission agent, mediator, representative or intermediary, in relation to the activities carried out as part of its corporate purpose.
Likewise, it was demonstrated in that instance of challenge, that the Inspection Procedure (HOME VISIT) carried out by the supervisory authority did not comply with the requirements provided for in numerals 14 and 16 of the Political Constitution of the United Mexican States.
RESULT
Based on the merits of the arguments and strategies implemented for the resolution of this case, a final judgment was obtained in favor of the merits in which it was resolved to declare the NULLITY PLAIN AND SIMPLE of the challenged resolutions. (Said judgment was final through the Executory Appeal for Tax Review filed by the defendant authority in that Trial, which was declared unfounded).
Finally, it should be noted that as a result of the intervention of our team, in the present case it was possible to avoid through the corresponding legal means, a real legal contingency for our client, which evidently at the time endangered his assets.
CASE STUDY SUPPORT
For more information or support of this success story as well as our services, we ask you to fill out the following form or contact 01 800 626 0155
Legal Notice and Copyright
The content of this article is for informational and general information purposes only. It does not constitute a legal opinion, personalized advice, or specific tax advice. Consequently, ST STRATEGO assumes no liability arising from the interpretation or use of this document.
Reproduction of this publication in whole or in part, by any means or format, is strictly prohibited without prior, express, and written authorization from the author. Any unauthorized use will be punished in accordance with the Federal Copyright Law and other applicable provisions.
If you would like more information on the information presented here or to learn more about our legal, tax, and foreign trade solutions, please do not hesitate to contact us at info@stratego-st.com.