Buy or sell invoices. Take care.

Buy or sell invoices can take you to prison from 2 to 9 years derived from the reform of the Fiscal Code of the Federation and the Federal Penal Code, which came into force from 1° January of this year, the purchase, sale, issuance or even dissemination of tax receipts covering non-existent transactions shall be punishable under criminal law.

The Tax Code of the Federation provides that all persons who acquire, sell, issue, issue advertisements for the sale or acquisition of tax vouchers (buy or sell invoices), which cover non-existent transactions, False legal acts or simulated legal acts will become creditors to a penalty ranging from 2 to 9 years in prison.

This means that, when a natural or legal person issues tax vouchers that protect NON-EXISTENT OPERATIONS, false or simulated legal acts, the respective procedure can be initiated, which will be by complaint of the Ministry of Finance and Public Credit.

Likewise, for those who are engaged in buy or sell invoices and even for those who know that this is a crime, issue advertisements promoting the acquisition of the aforementioned vouchers, criminal proceedings may be initiated.

Thus, if the tax authority informs you that you are in the event of a presumption of non-existence of transactions, you can go with us to analyze the particular case, and if so, initiate proceedings to dismiss the authority’s decision and prevent you from being considered a taxpayer who issues tax vouchers covering non-existent transactions, false transactions or simulated legal acts, or in case you have not attended the office of non-existence, there is still opportunity to challenge the determination of authority.

Similarly, if any of the companies or persons with whom you have had business relations are determined as a taxpayer issuing tax vouchers for non-existent transactions, false transactions or simulated legal acts, You can come with us and we will support you to avoid placing yourself in the case of people who acquire fiscal vouchers of this type and you may have problems of criminal type.

In Bandala | Díaz | García we look after his interests by providing an effective defense in fiscal matters.

LEGAL NOTICE

The main purpose of this information is to provide guidance to the general public. It does not replace the provisions of applicable law. Nor does it replace the specialized legal advice or consultancy that can be offered by any of the lawyers and/or accountants of Bandala | Díaz | García