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  • Writer's pictureGabriela Rojas | C.P.C | Abogado Fiscal | L.D

Simulated Operations and EFOS


Currently one of the deductions that judge the tax authority (SAT) with more severely is the payment of professional services, because it has been under his criteria a frequent mechanism to tax avoidance, used for deduction of bills paid to assumptions suppliers, and that not exist evidence of having carried any work, that the price at which they are paid far exceeds market value or the supplier who allegedly has provided the service does not have the necessary infrastructure.


As a first action, the authority in their tax revisions is demanding taxpayers to provide evidence of the service, requesting prove documentally evidence of what he received in return for payment the service, can say that no longer enough have a contract, count with the invoice and payment that comply with all tax requirements, but also the authority making use of tax requirement that it be a strictly necessary expense, it solicit that it be evidenced by a inform, a report, study, etc …, the service it have been received in exchange for payment of the fee.


In addition to the above and of greater significance is the publication of what are called EFOS (biller company of simulated operations) this publishing is done with based on criteria and revisions that the authority makes to companies, where if in their revisions found “assumes” that companies do not have adequate infrastructure to provide the services offered, are included in that list EFOS, a situation which almost certainly will have consequences on tax credits, anti-money laundering and tax fraud.


However, the impact is not just for the company providing the service, but also for each of the clients who hired it, at the time these companies (EFOS) do not check that their operations are real, automatically the customer will be considered like EDOS (Companies that Deduct Simulated Transactions), whose impact for them will not be able to deduct the payments made to any EFOS.

These new actions, involve that companies must be constantly reviewing that his suppliers aren’t included in the EFOS list published on the website SAT (www.sat.gob.mx), situation that is causing an overload of administrative control in companies.


Once having found the coincidence between a supplier and the EFOS list, to make any aclaration are 30 days from the date of publication of such EFOS in the Official Newspaper, so we invite you to establish the necessary actions to prevent any fiscal contingency mentioned above.


Aware of our commitment to supporting our clients, the firm has developed a tool that able consult in quickly and easily on our website (https://teranrojas.com/index.php/sat-list), this serves to validate the RFC of their suppliers if they are included in the EFOS list that emit and actualize the SAT.


At the same time, we put ourselves to your disposal in case that be detected any of its suppliers on the list, in order to review your situation in specific and see options that let you reduce any contingency.

 

Published on September 15th, 2015.


“In terms of article 89 of the Fiscal Code of the Federation in force, the content of this reproduction, exhibition, presentation, program, or transmission and/or the documents and/or examples used to expose it, may express positions that do not coincide with the criteria of the Mexican tax or judicial authorities. This reproduction or exhibition is not intended and may not be used by any person for the purpose of circumventing (i) a federal, local, or municipal tax, or (ii) the imposition of tax penalties in the United Mexican States.


Terán Rojas & Asociados is not responsible for the use or the criteria that any user may give or have derived from this reproduction or exhibition.” Likewise, the exhibitor/author is responsible for the originality and content of the work in front of the company and for the invasion or affectation of third-party rights that may be caused, so it is obliged to take out the company in peace and safety and to respond for the damages and / or losses that are caused.

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