If the visitors issue conclusions of exhibited evidence and transcend the resolution, there is cause for nullity


By CAPosts 19 January, 2021 - 06:30pm 49 views

The visitors are only empowered to record the facts or omissions that they observe during the visit, not to determine tax credits.

© Provided by The Taxpayer If the visitors issue conclusions of exhibited evidence and transcend the resolution, there is cause of nullity

The article 46 of the Tax Code of the Federation (CFF) does not establish the authority of the visitors to assess the evidence that the taxpayer offers during the practice of a home visit , in order to disprove detected irregularities. Because it is only their responsibility to record its display, raising the detailed record stating the existence of the documents provided by the taxpayer. [ Jurisprudence 2a./J. 1/2015 (10a.) , Issued by the Second Chamber of the Supreme Court of Justice of the Nation] .

The foregoing is due to the fact that as auxiliary to the tax authorities, the inspectors are only empowered to establish the facts or omissions that observe during the visit. But within its attributions it is not found to determine tax credits, through the evaluation of the documents, books or records that the individual exhibits as evidence .

Cause of nullity

In this context, a court indicated in a jurisprudence that when The inspector exceeds his powers and assesses the exhibited evidence, and even issues conclusions derived from such an assessment, and his action transcends the determining resolution of the tax credit, since the authority has endorsed such assessment, a cause of nullity is updated. This, since it is a procedural defect that affects the individual's defenses and transcends the meaning of the contested resolution, which generates the nullity of the contested administrative resolution. [Federal Law of Administrative Litigation Procedure 51, section III, and 52, section IV] .

This was published by the Plenary of the Thirtieth Circuit, through the issuance of administrative jurisprudence number 2022622.

You can review the thesis here or in the Judicial Weekly of the Federation / Search criteria: Home visit / Catalog: PC.XXX. J / 32 A (10th.) / Publication: January 8, 2021.

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Source: MSN