One of the most frequent consultations to the tax specialist lawyer is the challenge of invoices by Arca, accusing that these are “apocryphal” invoices, that is, they do not support the reality of the operation.
Most of these adjustments begin when a supplier is included in an ark database called non -reliable taxpayers base, and simply known as “Apoc base.” The inclusion in this base triggers inspections and eventually adjustments to customers who had received invoices from this supplier.
In this Arca base includes taxpayers for which it has found inconsistencies between their operational capacity and their affidavits. For example, if an intensive labor services has an exorbitant billing and few employees, it is likely that it will eventually be included in the base.
Although this base is public consultation, the inclusion has retroactive effect: the detection date by ark of the non -reliable taxpayer is included, but also the date from which the Treasury considers that the taxpayer began to issue apocryphal invoices, so that verifying the base before hiring with the supplier does not exempt risks, nor arca accepts as the only argument that at the time of the hiring the supplier was not at the base.
Another peak is that many times suppliers are included that stopped submitting sworn statements, or that had serious breaches with the treasury, regardless of the relationship between their operational capacity and their turnover.
All this raised debates to justice with contradictory results or, at least, unclear guidelines. According to some failures, it is not the taxpayer who must control their suppliers but ark, so it cannot invest the burden of the evidence by challenging invoices. On the other hand, in other failures a overwhelming evidence is required that the operation really happened, proof that in practice does not usually exist.
In addition, Arca does not always apply the same adjustment. Adjustable taxes are gains, VAT and a kind of tax-session called “undicted outputs”, generally equivalent to earnings adjustment. But tight taxes may vary whether it is goods or services, whether or not the existence of payments can be tested, among other variables that must be carefully considered before presenting a discharge.
Tomas Cabanelas, a lawyer specializing in Tax Law [email protected]
Rinci & Asociados study – www.estudiorinci.com
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