Acquisition of Vouchers that Cover Simulated or non-Existent Operations and Their Legal, Fiscal and Criminal Consequences on Taxpayers: A Contextual Approach to the Problem

Abstract

The objective of this research work is to demonstrate, through a contextual approach, the problem of the acquisition of vouchers that cover simulated or non-existent operations and their legal, fiscal and criminal consequences on taxpayers. The approach is qualitative descriptive. To achieve the objective, the problem and an interpretative analysis were addressed from a theoretical perspective, seeking to answer the question: Can the authority confiscate my assets according to the National Law of Asset Forfeiture? The purpose of this study is not to test whether or not a hypothesis is rejected, but to generate empirical knowledge as a result of the method. The information was obtained through the list of taxpayers published by the Tax Administration Service, updated as of May 31, 2023. The result was a total of 12,675 companies that represent 50% of the taxpayer list, of which 1,329 companies have a judgment. favorable that shows 5%, that is, that they filed a means of defense, likewise, 143 companies are presumed, which expresses 1%, so they will have to distort the facts. It is concluded that the magnitude of the problem continues through simulated operations. What is worrisome is that as of May 31, 2023, 10,878 are definitive companies that constitute 43%, that is, they failed to distort the facts that they are accused of in accordance with the term established in article 69-B of the Fiscal Code of the Federation in force.