The business reason in the 2020 tax reform

Abstract

When a person decides to start a business, whatever legal figure he or she uses; invariably the goal will always be profit. In this regard, the debate is that the social function should actually be the end and generation of profits, the consequence; in any case, companies are expected to have an infrastructure, capital, employees, processes, a stay and location in the market, etc. If a business is created with an apparent or simulated turn, disguising tax evasion ins and outs, it must necessarily face administrative and criminal consequences. However, as has been ventilated on other occasions, tax planning does not involve any crime; premise that is more important than ever in this tax reform of 2020, in which a prosecution against tax advisers has been legalized, equating their professional work with organized crime, creating audit procedures that govern the free exercise of the profession, like says Article 5. Constitutional. The international trend, namely the BEPS Project, has been to monitor and punish simulation; however, the incorporation of these measures into the Mexican tax system appears to be exceeded and inappropriate.