Since the creation of the so-called “black list” in 2014, the Tax Administration Service (SAT) has managed to identify almost 11,000 shell companies, that is, front companies that simulate operations and thereby defraud the public treasury.
The last update of the list, as of December 16, 2021, states that a total of 10,990 companies were identified that, according to the investigations of the Treasury, have issued tax receipts without having the assets, personnel, infrastructure or material capacity to provide services or produce, market or deliver the goods covered by the vouchers, that is, an apocryphal invoice.
Of these companies, 4,964 have been identified so far in the government of Andrés Manuel López Obrador, while the rest were identified when Enrique Peña Nieto was still in the presidency.
The so-called black list of the SAT, which came into force in 2014, is based on article 69-B of the Federal Tax Code, which specifies that when the treasury detects that a taxpayer issues invoices without having the assets, personnel , infrastructure or material capacity to provide services or commercialize goods, or although they are not located, the non-existence of operations will be presumed, that is, they simulate operations or are shell companies.
The SAT notifies the taxpayer that it has been identified as a presumed simulator through its tax mailbox and this will have a period of 15 days to disprove the facts that led the authority to presume the simulation of operations.
Elio Zurita, a member of the Technical Commission for Tax Investigation of the College of Public Accountants of Mexico, indicated that this list has been able to discourage those responsible for using false invoices, as well as approved tax reforms, such as the so-called criminal tax reform , has also impacted.
They monitor 281 taxpayers
On the other hand, the SAT monitors 281 taxpayers who, presumably, have simulated operations. These perpetrators are still in the process of delivering evidence to the Treasury to be able to distort the facts and not enter the black list.
Elio Zurita explained that, in these situations, the taxpayers in the sights of the SAT must present the necessary evidence to be able to get out of the presumption, such as emails, papers that protect their service, among others. In this sense, he expressed that it is of the utmost importance that there is always a record at the time of carrying out operations with third parties.
In its latest update last year, the SAT reported that 52 taxpayers were considered final because they did not provide arguments or evidence to disprove the reason for which they were notified of the presumption.
These 52 culprits were identified in Michoacán, Nuevo León, Guerrero, Aguascalientes, Jalisco, Mexico City, San Luis Potosí, Sonora, State of Mexico, Veracruz, Yucatán, Chihuahua, Querétaro, Coahuila, Puebla, Campeche and Guanajuato.
Meanwhile, from 2014 to date, only 317 taxpayers have managed to disprove the SAT accusations and, therefore, get off the black list.
Reference-www.eleconomista.com.mx