The Tax Administration Service (SAT) indicated to two taxpayers as presumed billers for the use of electronic invoices for non-existent operations.
For this reason, it included them in the black list that places them in the assumption of presumption. It is a corporate in Jilotepec, Morelos, dedicated to foreign cargo transportation in general.
Likewise, it indicated a company with tax domicile in NaucalpanMexico statewhose main activity is the administration and supervision of construction of commercial real estateinstitutional and services.
Both taxpayers, legal entities, were notified individually because the SAT detected that they were issuing digital tax receipts online in the absence of assets and personnel.
What are the consequences of issuing false invoices?
In accordance with the amendment to article 113 Bis of the Federal Tax Code, sanctions of 2 to 9 years in jail to whomever issues, sells, buys or acquires tax receipts that support non-existent, false or simulated operations.
The prison sentence will not only be for people who use the fake billsbut for those who, through a third party, use or issue false tax receipts.
Regarding the penalties against the subjects who publish or allow advertisements for the purchase of false invoices, the punishment will be between 2 to 9 years in prison.
Meanwhile, public servants who make false invoices or tax fraud will be separated from their position and disqualified from between one to 10 years.
In addition, public officials may be punished with up to 6 years in prison if they commit or participate in a tax offense. Illegal acts against the treasury will be considered as threats to national security.
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