Tax fraud for purchase of invoices

Tax fraud for purchase of invoices. Since the recent tax reform and with the duty to comply with tax obligations in a timely manner, taxpayers have chosen to look for alternative ways to meet these obligations, but trying to avoid the burden on their income. However, all the implications and tax violations that are being incurred must be known, since they may incur the crime of tax fraud.

Thus, with the purchase of invoices, in reality what is being done is a simulation of one or more operations that never really occurred, so the practice of this type of operation will invariably lead to the commission of the crime of tax fraud.

This offer of purchase and sale of invoices has been emerging in recent times as a very common practice among web users, mainly as a means of dissemination, but the worst of all is that sellers claim in their ads that they are 100 % legal.

On the other hand, it should be borne in mind that the applicable legislation for such purposes contemplates, to be precise in article 108 of the Federal Tax Code, that: the crime of tax fraud is committed by those who, with the use of deceit or use of errors, omit totally or partially the payment of any contribution or obtain an undue benefit to the detriment of the federal treasury.

The crime of tax fraud is sanctioned with the following penalties:

I. With prison from three months to two years, when the amount of the defrauded does not exceed $ 1,734,280.00.

II. With a prison term of two years to five years when the amount of the defrauded exceeds $ 1,734,280.00 but not $ 2,601,410.00.

III. With prison from three years to nine years when the amount of the defrauded is greater than $ 2,601,410.00.

In such a case it is understood that the celebration of the fictitious operation, which leads to the issuance of invoices, to declare expenses and deduct taxes, the ultimate purpose of which is not to pay contributions in favor of the Ministry of Finance and Public Credit. The taxpayer who sells or buys bills will always be punished with prison terms, ranging from three months to six years.

This type of “tax strategy” is sold publicly on the Internet, among other media, and is considered a tax offense. Those who offer this type of service are organizations that commit crimes against the federation and affect public spending.

By virtue of this, this Consultant makes the most attentive of the calls so that the taxpayers do not fall into the trap of these criminal networks and are victims of their deceits, since the consequences of such acts are dire.

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