Company certified in VAT and STPS, do you know the status that your ‘Amparo’ Trial against the Electronic Accounting has?
Last Updated on December 6, 2016 by TLC
Amparo against Electronic Accounting:
As it is known by everyone, 2014 was a year of great changes in the fiscal matter, especially with the implementation of new systems or audit tools by the Tax Administration Service, which translated into a very heavy burden for the taxpayers, also being of questionable legality.
One of these new obligations imposed on the taxpayers that took effect with the reforms to the Fiscal Code of the Federation on January 1st, 2014, is the “Electronic Accounting”, obligation on which many taxpayers, nationally, opted to promote a guarantee trial, in the modality of Indirect “Amparo” Trial, against this new disposition that constrained all the taxpayers that were obligated to handle accounting, to keep it electronically, and send it monthly to the tax authority.
For the relief of the taxpayers, the Second Chamber of the Nation´s Supreme Court of Justice solved in the majority of the cases, to grant to those who submitted their amparo lawsuit, the suspension of the obligation to comply with the “Electronic Accounting”, as well as for the controversial “Tax Mailbox”.
The measure granted to the protected taxpayers, brought with it a problematic for those companies that required the compliance of such obligation to have certain benefits, as is the case of the companies Certified in VAT and STPS that opted for this measure.
Now, as the companies found in this scenario know, the previously mentioned was no obstacle for the Tax Administration Service, through its Certification Administration and International Affairs of Foreign Trade Audit Administration , to grant the certifications to submitting companies, given that they had complied their obligation to handle the accounting in electronic means and monthly entering it through the SAT´s portal, according to the article 28, sections III and IV, of the Code and the rules 22.214.171.124 and 126.96.36.199 of the RMF, stated in the rule 7.1.1 of the Foreign Trade General Rules for 2016.
Declaration of constitutionality of the Electronic Accounting and its compliance:
For all the companies that have a Registry in the Certification of Companies Scheme in the VAT and STPS matter, and that opted to search for the amparo´s protection for the purpose of suspending their obligation of entering the electronic accounting, it is of great importance to know the procedural status that such legal proceedings have, from July of this year the Nation´s Supreme Court of Justice declared the electronic accounting as constitutional.
For the previously mentioned, the recommendation to our clients and users, is to be informed about the procedural status that their respective amparo trials have in order for them to have total certainty of being within the compliance margin in this general specific requirement, and as a result maintaining the Certification in the VAT and STPS modality.
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