ARTICLE 59: APPLICABLE PRESUMPTIONS FOR THE VERIFICATION OF INCOME
For the verification of income, the value of the acts, activities, or assets for which contributions must be paid, as well as the updating of the assumptions for the application of the rates established in the tax provisions, the tax authorities shall presume, unless proven otherwise:
That the information contained in the accounting, supporting documentation, and correspondence that are held by the taxpayer, corresponds to operations carried out by them, even if they appear without their name or in the name of another person, provided that it is able to demonstrate that at least one of the operations or activities contained in such elements, was carried out by the taxpayer.
That the information contained in the accounting systems, in the name of the taxpayer, located in the hands of people at their service, or of shareholders or owners of the company, corresponds to the taxpayer's operations.
That the deposits in the taxpayer's bank account that do not correspond to the records of their accounting that they are required to keep, are income and value of acts or activities for which contributions must be paid.
For the purposes of this section, it is considered that the taxpayer did not register in their accounting, the deposits in their bank account when, being obliged to do so, does not present it to the authority when the latter exercises their faculties of verification.
It will also be presumed that deposits made in a fiscal year, the amount of which exceeds $1,579,000.00 in the bank accounts of a person who is not registered in the Federal Taxpayer Registration or who are not required to keep accounting, are income and value of acts or activities for which contributions must be paid.
The provisions of the preceding paragraph shall not apply when, before the authority begins the exercise of its faculties of verification, the taxpayer informs the Service Tax Administration (Servicio de Administración Tributaria) of the deposits made, covering all the requirements that said deconcentrated body establishes through rules of general character.
That they are income and value of acts or activities of the company for which they must pay contributions, deposits made on the account of personal checks of managers, administrators, or third parties, when they make payments of debts of the company with checks of said account or deposit in it, amounts that correspond to the company and the company does not record them in accounting.
That the differences between the assets recorded in the accounting and the actual inventories correspond to income and value of acts or activities of the last fiscal year that is reviewed for which contributions must be paid.
That the checks drawn against the taxpayer's accounts to suppliers or service providers thereto, which do not correspond to operations recorded in their accounting are payments for merchandise acquired or for services for which the taxpayer earned income.
(Repealed).
That the inventories of raw materials, semi-finished, and finished products, fixed assets, expenses, and deferred charges held by the taxpayer, as well as the land where they carry out their activity which are their property. The goods referred to in this paragraph shall be valued at their market prices and, in the absence, of the valuation.
That the goods that the taxpayer declares to have exported were disposed of in national territory and were not exported, when it does not display, at the request of the tax authorities, the documentation or information that accredits any of the following assumptions:
The material existence of the operation to acquire the asset in question or, where appropriate, the raw material and the installed capacity to manufacture or transform the good that the taxpayer declares to have exported.
The means from which the taxpayer used to store the good that it claims to have exported or the justification of the reasons why such storage was not necessary.
The means that the taxpayer used to transport the good to foreign territory. In the event that the taxpayer has not transported it, they must demonstrate the delivery conditions of the material of the same and the identity of the person to whom it has been delivered.
The presumption referred to in this section will operate even when the taxpayer has the export customs declaration (pedimento) that documents the dispatch of the asset.
Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2020
IMMEX Decree
Federal Fiscal Code
Foreign Trade Law
Regulations of Foreign Trade Law
Value Added Tax Law
Regulations of Value Added Tax Law
Federal Duties Law
