The SAT detects splitting of invoices issued to ultimate shoppers – 2024-05-22 01:35:31

The Superintendency of Tax Administration (SAT) detected the alleged splitting of billing issued by hundreds of taxpayers who situation these paperwork stating Closing Shopper (CF) as a substitute of the identify and tax identification quantity (NIT) of the consumers.

All through 2023, 2,650 taxpayers have been detected finishing up these practices and from January to Could 2024 there are already 1,939, in line with the entity, even if Authorities Settlement 12-2023 that reformed the Laws of the Tax Legislation worth added tax (VAT), solely invoices lower than Q2,500 might be issued to CF.

This regulation has allowed the SAT to detect modifications within the conduct of taxpayers, evaluating fiscal years, said Superintendent Marco Livio Díaz and the non permanent mayor of Assortment, Érick Echeverría.

In one of many ranges analyzed, it’s mirrored that through the yr 2022, 145 million invoices have been issued to CF for quantities lower than Q2,500. Nonetheless, in 2023, 186 million invoices have been issued, which represents a rise of 41 million invoices or 28.3% extra.

“This conduct means that some consumers have been splitting operations to keep away from laws,” stated officers, who stated that extra detailed experiences confirmed this observe.

Varied modalities

Additionally they said that earlier than making use of the indicated regulation, many business transactions better than Q2,500 have been issued as CF, as is the case of an organization that beforehand issued 10,000 invoices per thirty days, together with many CF with quantities of Q15,000 to Q30,000. , however after the controls got here into impact, they issued 30 thousand invoices, for quantities of Q2 thousand 500 or much less.

Moreover, when reviewing different sorts of statistics concerning the focus of billing, they detected in 2022 that the quantities of nearly all of invoices have been from Q1 to Q1 thousand and it was noticed that there was no focus of huge problems with invoices from Q1,000 to Q2,500. . However in 2023 the emission focus was raised by quantities near Q2,500.

“These firms are splitting the invoices, and as a substitute of issuing an bill with an unidentified Q5 thousand, they now situation 2, or as a substitute of 1 for Q10 thousand, they situation 4 near Q2,500,” stated Díaz.

Additionally they detected that there are firms that beforehand issued an bill for Q500, one other for Q2000, one other for Q400, one other for Q300 after which one other for Q2,400, however now we see firms issuing one after the opposite, with a time distinction that lasts. seconds, a number of invoices of Q2,400 presumably requested by the shopper.

“Firms should notice that this conduct can be seen, as a result of the entity has a number of mechanisms to detect it by way of cost strategies, delivery addresses and others,” it was indicated.

Audits and sanctions

Because of the above, a sequence of audits will start and taxpayers who’re concerned in these practices can be sanctioned. For now, the primary firms “which are massive and devoted to completely different branches of commerce, tender drinks, distribution of snacks” have already been chosen and I feel we’re going to begin with the most important firms in order that they cease dividing their gross sales. and permit us to manage that casual commerce to which they’re promoting.”

One other sector the place difficulties are discovered is within the car sector, together with elements and spare elements, lubricants and others.

The officers additionally defined the respective authorized penalties:

  • Criticism for tax fraud (which incorporates simulation, concealment, maneuver, trick or deception), which means one to 6 years in jail and fines for the omitted tax, in line with article 358 A of the Penal Code (CP).
  • Begin of investigations concerning the division by the vendor. With administrative, prison sanctions or non permanent closure of the enterprise. (Articles 38 and 358 B of the CP).
  • Software for enterprise closure (registered taxpayer who buys as CF and sells with out an bill). Closure of 10 to twenty days (with a choose’s order) or tremendous of 10% of your gross earnings (in line with article 86 CP).
  • It could even be falling into cash laundering, so experiences can be despatched to the Verification Division (IVE) of the Superintendency of Banks. On this case, they vary from 6 to twenty years in jail and a tremendous equal to the worth of the property that’s the object of the crime. (In accordance with article 2 of the Legislation towards cash laundering and different belongings).

They warn about attainable want for tax reform

If the variety of taxpayers or collections don’t enhance, will a tax reform be required?

That’s the query that the Superintendent of Tax Administration, Marco Livio Díaz, posed through the convention during which he introduced the splitting of billing to ultimate shoppers.

The official known as for proper billing as one of many measures to increase the tax base (variety of taxpayers), enhance assortment (tax assortment) and the tax burden (proportion of earnings allotted to taxation). “In any other case, the nation must perform a tax reform and lift charges.”

He additionally indicated that there was a criticism from the organized personal sector and lots of sectors of society that the SAT shouldn’t be working to increase the tax base. “As a superintendent, I’m very stunned that the (enterprise) chambers at all times protest as a result of the SAT doesn’t work to increase the tax base and now that we have now instruments to take action, as a substitute of collaborating with the superintendency and the nation, it isn’t They attempt to do it nicely,” he stated.

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