Simulated operations. An analysis of their treatment and tax impact

Abstract

According to the Taxpayer Defense Attorney (PRODECON), the issuance and improper use of tax receipts has been a matter of great concern for the Mexican tax authorities, since, at the moment when some taxpayers incur in this bad This practice affects the interests not only of the public treasury, but of society in general as revenue collection is reduced, since it must be remembered that according to article 31, section IV of the Political Constitution of the United Mexican States, "it is the obligation of the governed contribute proportionally and equitably to the public expenses of the Federation, the States, Mexico City and the Municipality in which they reside”. The improper use of tax receipts motivated the reform to the Federal Tax Code (CFF), to add article 69- B, which seeks to combat this malpractice of some taxpayers, establishing in said legal system the cases in which the tax authority must consider the presumption of non-existence of operations covered by Vouchers