SAT abuses list of ghost signatures.

SAT abuses list of ghost signatures.

The Treasury, through a list that is published periodically in the Federal Official Gazette (Diario Oficial de la Federación) in relation to Article 69-B of the Federal Fiscal Code (Código Fiscal de la Federación), has converted this instrument into a way to take control of taxpayers by canceling digital stamps and audits, experts say.

The list from the article in question, refers to those companies that issue vouchers without having the conditions, assets, materialization or services that justify such vouchers, so it is assumed that these operations do not exist.

Likewise, the SAT has “abused” the use of such article, since it asks the taxpayers to verify the materiality of such operations, even though these have already been finalized.

Diana Bernal, head of the Taxpayer Advocate’s Office (Procuraduría de Defensa del Contribuyente) indicated; “It is worrying that it is a provision for fraudsters and those who do not pay taxes, but what is terrible is that the authority applies that presumption to the Mexican businessman who is working and has established premises.”

Of every 100 cases that the Taxpayer Advocate’s Office (Procuraduría de Defensa de Consumidor) receives, 20 of them are or will be related to Article 69-B, which results in the cancellation of the digital seal certificate and it translates into the impossibility to contract with another enterprises.

For Manuel Sainz Orantes, a distinguished tax lawyer, said article aimed to eradicate the fraudsters, but “the SAT has also abused its use, because it has been applied to countless companies as the treasury sees it as a very agile procedure to verify compliance and also knows that it generates fear to the taxpayer”.

According to Gaspar Paulín, magistrate of the Fourteenth Collegiate Court of the First Circuit (Décimo Cuarto Tribunal Colegiado del Primer Circuito), the article is deformed when framing it in verification, that is, for the verification of fiscal dispositions.

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