The Tax Administration Service placed 15 taxpayers on the list of “Factureros” (vendors of invoices) for lack of material capacity, lack of assets and personnel, as well as lack of infrastructure.
1. Scope of the list
As evidenced, among the taxpayers listed are those companies engaged in the planting, cultivation, and harvesting of avocados in Uruapan, Michoacán, a pawnshop in San Pedro Garza, and legal, administration, and accounting firms in different states.
Likewise, the list includes consulting firms of engineering and computer works and constructions, wholesale trade of distilled agave beverages in Zapopan, Jalisco, and leather and lion skin.
2. Taxpayer’s discharge
Companies on the blacklist by being identified as alleged vendors of invoices are notified individually after confirm that they have issued invoices without the assets, personnel, infrastructure, or material capacity to provide the services or produce, market, or deliver the goods covered by the tax receipts. These companies have a period of time to present their arguments and/or justifications.
After having provided insufficient arguments and evidence to change their status as vendors of invoices, the SAT will maintain the publication of the respective list both on its website and the Official Gazette of the Federation, meaning the suppliers of such companies may not make any dealings during the effectiveness of such list until they regularize their tax situation.
Source: El Universal 23/08/21