From planning to fraud
fiscal
ATTENTION READER
THIS INFORMATION IS NOT ADDRESSED SOLELY AT YOUR ACCOUNTANT IS MAINLY FOR YOU MR. ENTREPRENEUR,
if ever your accountant or attorney, YOU HAVE SUGGESTED SOME OF THE FOLLOWING "STRATEGIES" RE-EVALUATE THE AWARD TO TRUST THAT PROVIDER AND IF YOU APPLIED COMPLICITY THE TIME FOR MAKING A RE-EVALUATION OF VALUES.
Within tax planning purposes, it has to abate, reduce or defer the tax burden of an operation within the existing fiscal framework
options or alternatives may be explicitly provided in law, regulations and federal, state and municipal tax status, common law, commercial law, labor, various codes, tax treaties with other countries, official journals, case law, thesis isolated criteria authority, tax and legal doctrine.
While tax planning is legitimate as such, in practice it may be difficult to distinguish between lawful conduct in other illegal acts such as: tax avoidance, tax simulation, evasion tax fraud or tax fraud , so it is important to have a business reason, which has a specific objective that is not only to obtain a tax benefit. As in all activities, including the fiscal fiscal discipline is necessary to prevent rather than correct, to anticipate rather than react, to give a direction, a purpose.
tax contribution not be underestimated because:
1 .- under the first paragraph of Article 5o.del federation's tax code, the rules to bring charges individuals, Signs exceptions to them or refer to violations, penalties, crimes and penalties, are of strict application . By capturing the explicit benefits of tax laws, it would be in strict compliance with them and therefore the only allowed tax planning would be the legislator.
2 .- if you leverage the benefits implicit tax laws, they would be interpreting the tax provisions in contravention of the provisions of the first paragraph of Article 5 of the Federal Tax Code.
3 .- If you are enjoying the benefits explicit or implicit in other laws, it would be in the presence of the "fraud A law" prohibiting the second part of the second paragraph of Article 5 of the tax code federation.
tax planning If we understand that a taxpayer covering the federal treasury and the tax self their contributions accurately and precisely Under the tax regime that corresponds
could not speak tax planning, But From Optimization Fiscal consolidation and the taxpayer
Methodology optimization and fiscal consolidation of the taxpayer.
A) .- Diagnosis of the problem.
B) .- Design of alternatives.
C) .- Analysis of the viability of alternatives.
D) .- Implementation of the most viable alternative.
A) .- Diagnosis of the problem.
Paying contributions is not, in itself, a problem ... The problem of a taxpayer is:
1) .- pay contributions in excess of those under him in justice, since it undermines their financial situation.
2) .- To pay less taxes to which its fair share, since they could be committing an offense or offenses that undermine the personal security of the taxpayers.
In a diagnostic process to analyze:
The legal rate adopted by the taxpayer, for the activities to be covered by contributions.
The manner in which the taxpayer conducts its operations. To investigate whether the taxpayer applies the tax law correctly, this is strictly, but in such a manner that is not restrictive.
words
That it is satisfied to meet their tax obligations under the formal tax code of the federation and especially in accordance with applicable laws.
That has applied the existing options in the tax law. That tax law has been applied within the physical environment of the federal common law governing the subject of the contribution.
their operations comply with applicable law which governs such matters Operations and Regulatory provisions of a general nature relating to such laws. That its operations are actually existing and fall within their operational logic.
B) .- Design alternatives
Solo and design alternatives are searched when seeking to prevent or solve a problem. In the search and design of alternatives, should be emphasized that are several for each situation or problem and not a single, much less to perform only a tax savings.
C. - Analysis of the viability of alternatives.
This exercise is to demonstrate that differences proposed alternative, feasible from three professional fields:
The
legal
The accounting and financial
The administrative
Tax offenses
The tax code of the federation is the basic legal instrument for a Financial Manager know as exhibits to the company, when implemented tax planning alternatives. For each fiscal obligation breached, the Code Certain tax imposes a penalty of violations of obligations in fiscal matters, giving rise to tax crimes
The payment of contributions and their accessories (updating and surcharges) is independent of the payment of fines by the commission Violations purge deprivation of liberty for committing crimes
commits the crime of tax evasion
Who using deception intent) or taking advantage of mistakes (bad faith, ) omits all or part of contributions is punishable by three months to nine years' imprisonment.
are responsible for the crimes prosecutors :
1 .- who arranged the completion of the crime ( masterminds)
2 .- who physically performs the crime (perpetrator )
3 .- Who is served from another to execute the offense (accomplice)
4 .- He who conceals the offender or the offense
5 .- who arranged the completion of the crime (masterminds)
On this issue, is where a code reform initiative fincar directly intended criminal liability to lawyers and accountants who advise taxpayers to commit fraud against the law.
criminal tax liability
shall be liable to the same penalties for the crime of smuggling or tax evasion, who with the quality of accountant, lawyer, broker, or other profession, arrange, assist or assisted taxpayers to carry out the crimes of smuggling or its equivalent, tax evasion or its equivalent or the presumption of such conduct, under this code ..
-criminal tax liability and lawyers Cp
This is because public accountants and lawyers advising taxpayers in 2008 to create production cooperatives, to sub-contract labor force through outsourcing contract and take advantage of deductibility, for this welfare fund established the lgsc.
also the explanatory memorandum states that active participation in the commission of tax crimes, and is covered by cff, however, today, many lawyers, accountants, their assistants, evade their responsibility by the "trade secret" or that their participation was limited to a simple suggestion or opinion that may not be taken into account by the taxpayer, seeking his performance, not go unpunished "and that is why that is required specific offense to accountants and lawyers who advise these situations.
In short:
Attorneys and / or accountants advise taxpayers to commit "fraud in law" to reduce taxes, if the reform passes, it will be held accountable and punished with the same crime penalties tax fraud or its equivalent
This initiative is influenced by the sarabanes Oxly act. United States of America. Preventing multidisciplinary professional association, including accountants and lawyers.
planning to distinguish fraud, will have to find some legal niceties:
A) .- The existence of a "hoax" or "use errors"
B) .- The intent of evading taxes.
C) .- Fraud Act
D) .- Simulation of legal acts
Article 108 CFF. The crime of tax evasion who with the use of deception or exploitation of errors, skip all or part of the payment of any tax or obtain an undue advantage to the detriment of the federal treasury.
DISAPPOINTMENT FOR PLANNING TELL, WILL YOU FIND SOME legal niceties:
A) the existence of a "hoax" or "use errors"
B ) the intent to evade contributions
Fraud Act
means
Take advantage of what has been instituted by law, to circumvent any legal obligation of a subject. That is,
Using provisions of a law to violate another.
"with a law, turns to another law."
In labor have practiced many of these "crimes" disguised strategies.
From the Federal Labour Act of 1931, some companies have been looking to avoid the employment relationship and have done so based on civil and commercial laws:
civil laws:
1 .- professional services
2 .- lump sum work.
3 .- unit-price work (piecework)
company law:
1 .- commission merchant.
2 .-
maquila services
The use of each and every one of the above figures constitute a fraud against the law since right track figures, civil commercial enterprises sought to circumvent the applicability of federal labor law, which was the
applicable in their relations with individuals who are providing a service. Subordinate staff.
SIMULATION OF LEGAL ACTS
Simulate means misrepresented something, as if he really existed as such, when in reality it is not. There are simulation of legal acts, when declaring a willingness content that is not real and that disagreement.
Among the statements and wanted to be done by agreement of the respondents with the purpose of misleading, creating a business
law, where none exists.
Article 2180 Civil Code states: "the act is simulated in which the parties declare or confess falsely l or actually has not happened or has not been agreed between them"
Based on the foregoing, in the simulated act
the parties have made a costume of reality
behaviors comparable to tax fraud
Article 109 CFF. Shall be punished with the same penalties for the crime of tax evasion who:
I. In statements to submit for tax purposes, income or false deductions accumulated less than those actually obtained or determined in accordance with the law. In the same way sanctioned a natural person who receives dividends, fees or generally independently provide personal service and is dedicated to business, when you are in a fiscal year expenditure exceeded income declared in the same year and do not check the home tax authority the discrepancy in the timing and the procedure set forth in the law of income tax.
II. Omitted entirely from the tax authorities within the period provided by law, amounts from taxes been withheld or collected.
III. Benefits without the right to a subsidy or tax incentive.
IV. Simulate one or more acts or contracts obtained an undue advantage to the detriment of the federal treasury.
V. Be responsible for your failure present for more than twelve months, the declaration of an exercise required by the tax laws by failing to pay the appropriate contribution.
Penalties for tax evasion and its equivalent
The tax fraud is punishable by the following penalties:
I. With imprisonment from three months to two years, when the amount defrauded not to exceed $ 500,000.00. [1]
II. Imprisonment from two years to five years, when the amount defrauded exceeds $ 500,000.00, [1] but not $ 750,000.00.
III. With imprisonment from three years to nine years, when the amount defrauded is the greater of $ 750,000.00. [1]
undetermined amount [5]
When unable to determine the amount what is defrauded, the penalty shall three months to six years of
prison.
penalty reduction [6]
If the amount defrauded is restored immediately in a single display, the penalty may be reduced as much as fifty percent.
crime
Rating
The crime of tax evasion and under Article 109 of this code, shall be qualified as originating from:
A) using false documents.
B) repeatedly ignore the issue of receipts for the activities carried out, provided that the tax provisions set The obligation to issue. It is understood that when there is a repeated conduct over a period of five years the taxpayer has been penalized for such conduct the second or subsequent times.
C) to present false information to obtain from the taxing authority a refund of contributions that do not apply.
D) not to take the accounting systems or records that is required under the tax provisions or establish false information in such systems or records.
E) ignore witheld o recaudadas.
F) manifestar datos falsos para realizar la compensación de contribuciones que no le correspondan.
G) utilizar datos falsos para acreditar o disminuir contribuciones.
Aumento de la pena [8]
Cuando los delitos sean calificados, la pena que corresponda se aumentará en una mitad
A).- Engaño
present a false fact or act, with hints of what is real or true
B) .- Use of error
Using their own benefit, mistakes of others, legislature, here can be included, contrary to the law
From the moment in the planning, is to not pay taxes, we're in the presence of the crime of fraud, with the exclusive option of the economy.
The special tax laws are coming to give their subjects, some called, option and that economies are cases of "may" instead of "shall", as in the case of installment sales scheme, which helps taxpayers to defer payment of contributions.
option
Economies
The special tax laws are coming to give their subjects, some called economies of choice and they are cases of "may" instead "shall", as in the case of installment sales scheme, which helps taxpayers to defer payment of contributions
These cases of economies of option should be included within the explicit benefits granted by tax laws.
The information presented may or may not be valid in terms of the articles and that laws constantly in flux, but the essence of the intent to defraud and lack of scruples by certain professionals to put at risk the assets of customers only for the purpose of an economic advantage, is what I want to communicate.
Locally we hear from a world champion boxer who your accountant defrauded him and got him into trouble with finances, I think you at least know at least 3 other examples
Dear employer at this time of economic hardship is difficult to resist the temptation of tax tricks to save weight. But any association whose purpose is deception ends with one of the parties is the more deceived. Before agreeing to engage in tax evasion ask yourself who is most benefited Have you, your lawyer, your accountant? And who comes out worst hit You, your lawyer, your accountant?
Your ignorance of tax issues, accounting, legal.
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