The Federal Court of Administrative Justice (TFJA) recognizes the validity of the decision of the Baja California Legal Decentralized Administrator “2” of the General Legal Administration of the Tax Administration Service, according to which the Agua Caliente Racecourse, in Tijuana, must pay more than 1 000 million pesos to the treasury.
With seven votes in favor and four against, the plenary session of the TFJA approved the submission of Magistrate Carlos Chaurand Arzante, according to which the racetrack disputed the resolution contained in the official letter ending 08860 of 31 July 2019, confirming the hearing of 17 December 2018 in which a tax credit for 1.187 million was determined. 319 032 pesos for special tax on production and services, uses, co-payments and penalties.
The magistrate proposed to recognize the validity of both the disputed decision and the original, as it was decided that the official letter containing the decisive decision and in which the company was invited to go before the supervisory authority to state the facts and omissions understood reason for the review carried out was properly motivated in terms of the competence of the authority that issued it.
The company claimed that the provision was considered null and void because the tax authority had asked it, without jurisdiction, for information on the Federal taxpayer registration, e-mail, cellphone or landline of the legal representative and of the members of the Board of Directors or address of the sole administrator, which is not accounting information of the taxpayer.
For him TFJA such illegality is insufficient to justify the nullity claimed by the company.
The company’s arguments were also found to be unfounded, as regardless of whether income was recorded for access to and use of facilities, it should be considered as part of the taxable basis of the Special Tax on Production and Services, in accordance with the provisions of the relative law, since the amount by which the player bets is the total recharge amount which corresponds to 100% of the revenue to the total ticket box, so it is part of the amounts actually received by the participants for the activities with games with bets and draws, which by the inspector was noticed based on the documentation provided by the taxpayer during the home visit.
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Reference-www.eleconomista.com.mx
Just another example in a long line of examples that greyhound racing is economically dead in the water and can’t make it without handouts from some other agency like the government of casinos. Stick a fork in racing. It’s done.