On October 11th, a non-binding criterion was published in the Official Journal of the Federation by the tax authorities in Mexico, which has been considered improper by various sectors. This criterion is based on the requirement for taxpayers to prove the effective receipt of a service, both within national territory and abroad.
This practice has raised concerns due to the exaggerated requirements imposed on taxpayers to demonstrate the legitimacy of a deduction. It is not enough to present a tax receipt or a contract; they are required to provide additional information, such as details about the service bidding process or the criteria used for contracting.
Furthermore, it is argued that this criterion goes beyond what is established in the Federal Tax Code, as it could imply potential violations by advisors or service providers involved in these transactions. Despite the criticism, the tax authorities have expressed their intention to continue demanding detailed documentation from taxpayers to support their tax deductions.
In this context, the contradiction of thesis 128/2004 issued by the Second Chamber of the Supreme Court of Justice of the Nation becomes relevant, demonstrating that this issue is not new and has been the subject of analysis in previous years. It is important to review the legality and scope of the demands made by tax authorities to ensure legal certainty and avoid potential irregularities in tax compliance.
