Recently, the Tax Administration Service (SAT) has issued a forceful warning: the purchase and sale of invoices that cover simulated operations is a serious crime that can carry penalties of up to 13 years in prison.
This measure is due to the fact that the companies that participate in this type of transaction incur in the crimes of tax fraud and money laundering.
In a message broadcast through its official Twitter account, the SAT emphasized that Article 108 of the Federal Tax Code (CFF) clearly establishes the legal consequences of this type of fraudulent action.
According to said article, he commits the crime of tax fraud that individual who, through deceit or taking advantage of errors, totally or partially evades the payment of any contribution and obtains an undue benefit.
The apocryphal, false invoices or that cover simulated operations have the formal and authorized elements that make them apparently valid.
However, their content is the determining factor that makes them fraudulent. These invoices, despite their legitimate appearance, are used to cover non-existent or simulated operations, This has serious tax implications.
The SAT recommends that taxpayers carefully verify the invoices they receive.
For this, it is advisable to capture essential data such as the Federal Taxpayer Registry (RFC) of the issuer of the invoice, your own RFC and, if necessary, the corresponding tax folio.
The tax office highlights that there are validation options according to the needs of each taxpayer.
Likewise, it is essential that the issuer of the invoices deliver the XML file corresponding to the operation carried out. In particular cases, a printed representation of the invoice can be requested.
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