By CAPosts 23 February, 2021 - 05:26pm 16 views
The procedure to update the omitted contributions foresees the use of the INPC, but the tax authority is not responsible for verifying the process to calculate the INPC.
© Provided by the Taxpayer The SAT is not responsible for verifying the process to calculate the INPC
The Court Federal Administrative Justice (TFJA) recently published a jurisprudence thesis in which it determined that the authority, using its liquidating powers, is not responsible for verifying the process to calculate the National Consumer Price Index (INPC) .
The amount Contributions, benefits and tax refunds must be updated over time. This is due to price changes in the country. To do this, a factor has to be applied to the quantities to be updated. Said factor is obtained using the INPC.
Procedure to update the omitted contributions
To update the omitted contributions that a taxpayer has to pay, it is sufficient that the authority carry out the procedure provided by law. It will do this using its liquidating powers, which are what allow it to quantify the tax that a taxpayer must pay. The updating process is established in article 17-A of the Federal Tax Code (CFF), and it provides for the use of the INPC.
The INPC are previously determined by the institution in charge of it. Since July 2011, the person in charge of measuring and reporting the INPC is the National Institute of Statistics and Geography (Inegi). They were previously determined by the Bank of Mexico (Banxico) .
Process to calculate the INPC
But it is not up to the fiscal authority to qualify whether the Banxico (currently the Inegi) determined the INPC according to the law. That is, according to article 20-Bis of the CFF. Nor does it correspond to him, when determining the credits, to explain the process to calculate the INPC and the information used.
This was reiterated by the TFJA through a jurisprudence thesis approved by agreement G / S1-10 / 2020.
You can review the TFJA jurisprudence thesis here / Pages: 52 to 54 / Search criteria: Liquidating authority / Key: VIII-J-1aS-101 / Publication: February 2021.
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