More than 8 thousand 500 ghost companies exist in Mexico

In the country there are more than 8 thousand 500 ghost companies, which are used for the use of false invoices and receipts. It is added to this scheme of purchase sale of invoices the simulation when contracting outsourcing. Evasion, in order of importance: ISR, VAT, IEPS and foreign trade tax.

Registration of deceased and moral persons with false documentation, route of ghost companies and tax evasion.
Registration of deceased and moral persons with false documentation, route of ghost companies and tax evasion.

The route of ghost companies and tax evasion begins with an investment of five thousand pesos, the registration of deceased persons and legal entities with false documentation.

The Finance Committee of the Senate of the Republic points out that according to the global tax evasion 2017, the tax evasion rate in Mexico represented 2.6% of GDP in 2016, which meant that the government did not collect around 510 billion pesos.

The document indicates that the Income Tax (ISR) was the tax that presented the highest levels of tax evasion, with an amount of 296 billion pesos; In total, the ISR evasion rate was 19.2 percent.

The Value Added Tax (VAT) is the other tax that stands out, with an evasion of 188 billion pesos. The lowest levels of evasion were recorded by the Special Tax on Production and Services, with a figure of 20 billion pesos. Finally, the taxes that are charged for foreign trade are located, with 5 billion pesos. The foreign trade rate, which is being studied for the first time, was 10.9 percent.

According to the Public Account of the Superior Audit of the Federation, it was determined that this type of fraud cost the country the equivalent of 2.8 percent of the Gross Domestic Product (GDP) [483 thousand 874 million pesos].

Since, the federal government collected two trillion 407 thousand 716.7 million pesos, by way of taxes, the equivalent of 50.5 percent of the total income obtained in that year. It is pointed out that transactions subject to simulations are around 1.7 to 2.4 trillion pesos.

"If you add to this scheme of purchase sale of invoices the simulation that involves contracting schemes of illegal outsourcing, which, according to data from the SAT itself, the illegal practice amounts to 10 billion pesos, a figure that does not include evasion for fees to the Mexican Institute of Social Security and Infonavit.

The fiscal gap for the scheme of purchase sale of invoices and related outsourcing, amounts to 520 billion pesos.

The way fraud is committed through tax evasion begins with the creation of small companies, with a social capital of less than 5 thousand pesos, which subsequently issue invoices that cover the sale of goods and services up to millions of pesos .

The constitution of these companies is sometimes legal at the beginning; in others, since the constitution of the company created for the issuance of invoices and crimes are committed, sometimes even discharges to taxpayers who are actually deceased, or in some cases are created by legal persons with documentation false Subsequently, once the companies are created, they issue invoices for nonexistent operations.

The benefit of people who buy invoice is that in addition to lightening the tax burden, they receive the cash from the transaction, subtracting the commission charged by the company or individual who sells the invoice, so the monetary burden of the buyer of the invoice Round between 4 and 7 percent of the entire transaction.

Data from the collecting body (SAT), show that since the entry into force of Article 69-B of the Federal Fiscal Code (CFF), the Tax Administration System has published the data of 8 477 taxpayers to the court of August 10 passed of 2018.

The collection derived from the publications of moral and physical persons related to the invoicing of non-existent operations was 7 thousand 100 million pesos in 2016, reported the Tax Administration Service (SAT) in the 15th Bureau of Combat of Illegality.