Personas físicas pueden ser objeto de procedimiento de discrepancia fiscal en México

Abstract

This research was carried out in 2020, in the city of
Monclova, Coahuila. Mexico. Today the government
seeks, through Legislation, technologies, codes,
decrees to collect tax revenue, which is income taxes,
its collection serves to defray the country's public
expenses. The objective is for the taxpayer to identify
the income and expenses so that it reports and declares
to the federal treasury in form and substance. This
investigation is focused on avoiding that the taxpayer
is subject to fiscal discrepancy and as a consequence,
tax evasion. The problem arises when taxpayers stop
reporting or declaring income and expenses or declare
less or more than the real ones. On the other hand, the
Tax Authority has the power to presume to taxpayers
through procedures the accreditation of the fiscal
discrepancy found in article 91 of the Income Tax Law.
The Methodology presents seven tables of cases in
which taxpayers have been subject to fiscal
discrepancy, if the taxpayer informs, declares the
income, as well as the actual expenses will avoid
falling into illegal acts. Result, the taxpayer knows that
the authority has elements to presume to taxpayers who
receive other undeclared income by identifying that
they spend more than they receive. Conclusions the
authority has elements to presume the fiscal
discrepancy immediately, the most common is the
freezing of bank accounts and digital stamps that
causes the inactivity of companies.