Submission of accounting records after the injunction

In 2015, when the obligation was imposed on certain taxpayers to submit accounting information to the tax authority , many expressed their discontent and filed injunctions against this provision and some regulations of the Miscellaneous Tax Resolution (RMISC) .

While the injunction was pending resolution, those obligated were not required to submit electronic accounting records . However, after examining the taxpayers ' arguments , the decisions of the Supreme Court of Justice of the Nation were unfavorable; that is, the injunction and protection of the Nation were not granted.

As a result, those complainants had to comply with sending the accounting records starting from the period in which the obligation originated; that is, from 2015.

However, there are still taxpayers who have failed to submit the information, and are therefore wondering if they must submit it starting from the 2015 tax year. These taxpayers should keep the following in mind.

The authority's verification powers expire after five years, as indicated in Article 67 of the Federal Tax Code (CFF); consequently, the tax authorities cannot demand compliance or impose fines for not sending electronic accounting records for periods older than five years.

Accounting submission dates

Taxpayers required to submit electronic accounting records must comply with the provisions of rule 2.8.1.6 of the 2023 Miscellaneous Tax Resolution (RMISC) to ensure timely compliance. This rule stipulates that the submission must be made as follows:

• The chart of accounts will be sent for the first time and whenever there are modifications, along with the trial balance.
• the trial balance for:
  • legal entities.- No later than the first three days of the second month following the month to which the information corresponds
  • natural persons.- No later than within five days of the second month following the month to which the information corresponds.
  • Issuers listed on the stock exchange - The third day of the following month of each quarter; that is, May, August, November and March
  • Legal entities in the primary sector that opted to file their declarations semi-annually. - Semi-annually, no later than within the first three to five days of the second month following the last month reported in the semester
• the adjusted balance sheet at closing for legal entities - No later than April 20 of the year following the one to which it corresponds, and
• the adjusted balance sheet for individuals - no later than May 22 of the year following the year to which it corresponds.

For their part, taxpayers required to carry volumetric control equipment and programs must do so monthly no later than the first three calendar days of the second month following the one to which the information corresponds.

However, the Supreme Court issued the thesis entitled: ELECTRONIC ACCOUNTING. THE CALCULATION OF THE TERM FOR THE EXPIRATION OF THE VERIFICATION POWERS TO OPERATE BEGINS FROM THE DATE ON WHICH THE OBLIGATED SUBJECT SENDS THE RELEVANT INFORMATION TO THE TAX AUTHORITIES THROUGH THE ELECTRONIC MEANS PROVIDED FOR THAT PURPOSE, Registration Number 2012520.

This criterion establishes that the deadline for the expiration of the electronic accounting submission will be taken into account for each submission, starting from the date it was presented, since that is when the authority has the information for its analysis.

Finally, it is important to note that the taxpayer's infraction stems from the failure to submit accounting records , not from the information provided to the tax authorities. Therefore, it is crucial to analyze the scope and proper application of the Court's ruling and to determine the appropriate legal recourse.