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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 17 H BIS: TEMPORARY RESTRICTION OF THE USE OF DIGITAL STAMP CERTIFICATES FOR THE ISSUANCE OF DIGITAL TAX RECEIPTS ONLINE

    In the case of digital stamp certificates for the issuance of digital tax receipts online, before the aforementioned certificates are left without effect, the tax authorities may temporarily restrict their use when:

  • Detect that taxpayers, in a fiscal year and being obliged to do so, omit the submission of the annual declaration after one month after the date they were required to do so in terms of the tax provisions, or of two or more provisional declarations or final consecutive or non-consecutive.

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  • During the administrative procedure of execution, the taxpayer was not located or disappeared.

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  • In the exercise of their faculties, they detect that the taxpayer cannot be located at its fiscal address, disappear during the procedure, vacate its fiscal address without presenting the corresponding change notice in the federal taxpayer registration, their address is ignored, or, within said exercise of faculties it is known that the tax receipts issued were used to protect non-existent, simulated or illegal operations.

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  • For the purposes of this section, it will be understood that the tax authorities act in the exercise of their faculties of verification from the moment they perform the first procedure for the notification of the document that orders their practice.

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  • Detect that the taxpayer issuing tax receipts did not distort the presumption of non-existence operations covered by such receipts and, therefore, is definitely in such situation, in terms of article 69-B (CFF: Art. 69B), fourth paragraph of this Code.

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  • Detect that they are taxpayers who are located in the case referred to in the eighth paragraph of Article 69-B (CFF: Art. 69B) of this Code and, that after the term established in said paragraph has elapsed, they did not prove the effective acquisition of the goods or reception of services, nor did they correct their fiscal situation.

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  • Derived from the verification provided for in article 27 (CFF: Art. 27) of this Code, detect that the fiscal address indicated by the taxpayer does not comply with the assumptions of article 10 (CFF: Art. 10) of this Code.

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  • Detect that the declared income, as well as the tax withheld by the taxpayer, expressed in the declarations of provisional payments, withholdings, final or annual, do not match those indicated in the digital tax receipts online, files, documents or databases that the tax authorities bring, have them or to which they have access.

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  • Detect that, for reasons attributable to taxpayers, the means of contact established by the Service Tax Administration (Servicio de Administración Tributaria) through general rules, registered for the use of the tax mailbox, are not correct or authentic.

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  • Detect the commission of one or more of the offending conduct provided for in articles 79 (CFF: Art. 79), 81 (CFF: Art. 81) and 83 (CFF: Art. 83) of this order, and the conduct is carried out by the taxpayer holding the digital stamp certificate.

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  • Detect that they are taxpayers who did not distort the presumption of improperly transmitting tax losses and, therefore, are in the list referred to in the eighth paragraph of article 69-B Bis (CFF: Art. 69B Bis) of this Code.

    • Taxpayers who have been temporarily restricted from using the digital stamp certificate for the issuance of digital tax receipts online may submit the request for clarification through the procedure that, through general rules, determined by the Service Tax Administration (Servicio de Administración Tributaria) to correct the irregularities detected, or, to distort the causes that motivated the application of such measure, in which they will be able to provide the evidence that their right suits them, so that, the day after the request to restored the use of said certificate. The tax authority must issue the resolution on said procedure within a maximum period of ten days, counted from the day following that on which the corresponding request is received; Until the corresponding resolution is issued, the tax authority will allow the use of the digital stamp certificate for the issuance of digital tax receipts online. The resolution referred to in this paragraph will be made known to the taxpayer through the tax mailbox.

    For the purposes of the preceding paragraph, the tax authority may require the taxpayer by official notice to be notified through the tax mailbox, within five days following that in which the taxpayer has submitted their request for clarification, additional data, information or documentation that it considers necessary, granting a maximum period of five days for its presentation, counted from the date on which the notification of the requirement takes effect.

    Taxpayers may request through the tax mailbox, for a single occasion, an extension of five days to the period referred to in the preceding paragraph, to provide the required data, information or documentation, provided that the request for extension is made within said term. The requested extension shall be deemed granted without the need for a ruling by the authority and shall begin to be computed as of the day following the expiration of the period provided in the preceding paragraph.

    After the deadline to provide the data, information or documentation required and, where appropriate, the extension, without the taxpayer answering the request, the request will be considered as not submitted. The ten-day period to resolve the request for clarification will begin to be computed from the day following the one in which the deadline for providing the required data, information or documentation or, where appropriate, that of the extension ends.

    Likewise, if from the analysis of the data, information or documentation presented by the taxpayer through their request for clarification or in response to the requirement, it is necessary that the tax authority perform some diligence or discharge a procedure to be able to resolve the request of respective clarification, the tax authority must inform the taxpayer of such circumstance, by means of an official notice that will be notified through the tax mailbox, within five days following that in which the latter has submitted the request for clarification or has met the requirement, in which If the diligence or procedure in question must be carried out within a period not exceeding five days, counted from the date on which the notification of the corresponding official becomes effective. The period of ten days to resolve the request for clarification will begin to be counted from the date on which the diligence or procedure has been relieved.

    When derived from the valuation made by the tax authority regarding the request for clarification of the taxpayer, it is determined that the taxpayer did not correct the irregularities detected, or did not distort the causes that led to the provisional restriction of the digital stamp certificate, the authority will issue a Resolution to leave the digital stamp certificate without effect.