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General Aspects of Companies that Invoice Simulated Operations (EFOS by its Spanish acronym)

General Aspects of Companies that Invoice Simulated Operations (EFOS by its Spanish acronym)

by admin | Jan 13, 2021 | Newsletters

Article 69-B of the Federal Fiscal Code provides a procedure to detect and challenge taxpayers who have issued tax receipts where operations are simulated. This article states that a transaction is presumed to be nonexistent when: It is detected that a taxpayer has...

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