“Without clarity, the temporary blocking of digital platforms: prosecutors”
The temporary blockade of digital platforms, such as Netflix, Uber, Airbnb and the like, which will come into effect next year, is not clear about its scope, prosecutors warned.
“The measures are out of place. The treasury is not seeing for the audit, or for collecting. It is implementing control measures that are really very harmful to the taxpayer, “said Miguel Rosas, associate of Thompson & Knight, in the virtual forum Retos Fiscales 2021.
The specialist explained that the Tax Administration Service (SAT) is expected to issue some kind of rules, of a formal nature, to clarify the matter about the blockade and how it will apply.
“At the time it was expected that there would be more clarity on the digital blockade (…) We hope that the SAT will issue formal rules because we do not know what the scope will be, if it is simply going to be to paralyze commercial operations or even a general blockade that prevents the platform from complying with the treasury, “he added.
Faced with this modification to digital platforms, Catalina Mandujano, also from Thompson & Knight, indicated that it is likely that taxpayers will seek to file amparos.
“The amparo is always a way, although in recent times we have not seen so many resolutions in favor of the taxpayers in the amparos, but it is a constitutional means that we have in cases where we do not agree, we do not think it is legal or equitable , or we feel that the burden on the taxpayer is increased. I don’t think we should stop using it, ”he said.