Post by account_disabled on Apr 30, 2024 5:15:29 GMT -5
The report adds that 1,335 taxpayers took advantage of the benefits of contribution forgiveness in 2007 and 2013.
Among them, there is a group of 15 taxpayers who benefited the most, since they obtained forgiveness for nine million 233 thousand 809.4 pesos in 2007 and instead of the stimulus serving to clear their obligations, it caused their forgiveness to increase to 37 million 557 one thousand 893 pesos for the year 2013.
"From the above, it is concluded that this Nepal WhatsApp Number List type of programs, far from encouraging the improvement of the fiscal situation of taxpayers, has allowed an increase in the forgiveness of contributions and accessories, as is the case of these 15 taxpayers who in seven years “They stopped paying 46 million 791 thousand 702.4 pesos for the forgiveness granted to them,” the Report indicates.
argued that Sabritas, Gamesa, Scotiabank Inverlat and ProLogis agreed to the forgiveness in accordance with the provisions of the Third Transitory Article of the Federal Income Law 2013.
He considered that taxes not withheld by the persons obliged to do so make them subjects obliged to pay the tax and are substituted in place of the primary taxpayer.
The SAT statement adds that its position is consistent with what was resolved by the Supreme Court of Justice of the Nation (SCJN), which has indicated that whoever is obliged to withhold and does not do so, is obliged by law to pay the tax instead. of the former, replacing it, being the only and true subject obliged to pay. In this case, the assumption of the Law that grants condonation is activated.
Among them, there is a group of 15 taxpayers who benefited the most, since they obtained forgiveness for nine million 233 thousand 809.4 pesos in 2007 and instead of the stimulus serving to clear their obligations, it caused their forgiveness to increase to 37 million 557 one thousand 893 pesos for the year 2013.
"From the above, it is concluded that this Nepal WhatsApp Number List type of programs, far from encouraging the improvement of the fiscal situation of taxpayers, has allowed an increase in the forgiveness of contributions and accessories, as is the case of these 15 taxpayers who in seven years “They stopped paying 46 million 791 thousand 702.4 pesos for the forgiveness granted to them,” the Report indicates.
argued that Sabritas, Gamesa, Scotiabank Inverlat and ProLogis agreed to the forgiveness in accordance with the provisions of the Third Transitory Article of the Federal Income Law 2013.
He considered that taxes not withheld by the persons obliged to do so make them subjects obliged to pay the tax and are substituted in place of the primary taxpayer.
The SAT statement adds that its position is consistent with what was resolved by the Supreme Court of Justice of the Nation (SCJN), which has indicated that whoever is obliged to withhold and does not do so, is obliged by law to pay the tax instead. of the former, replacing it, being the only and true subject obliged to pay. In this case, the assumption of the Law that grants condonation is activated.