The Federal Court of Administrative Justice (TFJA) endorsed the tax credit that the Tax Administration Service (SAT) determined to the Council of SMEs of the State of Mexico (Edomex) in 2015.
In accordance with the contentious administrative judgment 3311 / 19-11-02-5 / 616/20-PL01-04, the Council of SMEs challenged a resolution made by the deconcentrated legal administrator of Mexico “2” of the SAT for the tax credit of 2,287 million pesos for Income Tax (ISR), Value Added Tax (VAT), fines and surcharges.
During the presentation of the case, the magistrate Manuel Luciano Hallivis Pelayo indicated that the taxpayer was not traceable at the time of the inspection process by the SAT, despite the various notifications that were made to him and that he said he did not know. resolved as unfounded the arguments given by the Council of SMEs against the tax authority.
“The defendant (party) exhibited the corresponding notification certificates; however, the plaintiff (the Council) failed to formulate its extension to the claim, which is why it is estimated that these notifications have the presumption of legality and validity, ”Hallivis Pelayo indicated.
The magistrate added that the taxpayer was not located because the tax address he provided did not exist and, even during the examination process, the deceased presented two changes of address in which he was not located either.
In the same session, the TFJA also discussed the contentious administrative judgment 25906/0917037/1442/15-PL05-04 in which Total Play Telecomunicaciones sued the administrator of the contention of Large Taxpayers “2” of the SAT, where it was accused of Failure to respect the zero rate of VAT for the provision of services.
Judge Juan Ángel Chávez Ramírez explained that, for fiscal year 2006, the SAT did not apply this zero rate for the provision of the international long distance telecommunications service, although it did so in previous years.
For this reason, and in light of the company’s evidence, the TFJA decided to annul the resolution that Total Play challenged.
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