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The Federal Court of Administrative Justice (TFJA) recognized the validity of the decision of the Baja California Legal Decentralized Administrator “2” of the General Legal Administration of the Tax Administration Service, according to which the Agua Caliente Racetrack, in Tijuana, must pay more than 1,000 million pesos to the treasury .

With seven votes in favor and four against, the full TFJA approved the presentation of magistrate Carlos Chaurand Arzante, according to which the racecourse challenged the resolution contained in the official letter ending 08860 of July 31, 2019, through which the trial of December 17, 2018 was confirmed in which determined a tax credit for 1,187 million 319,032 pesos for Special Tax on Production and Services, uses, surcharges and fines.

The magistrate proposed to recognize the validity of both the contested resolution and the original, since it is resolved that the official letter containing the determining resolution and in which the company is invited to go before the supervisory authority to know the facts and omissions detected reason for the review that was carried out, are duly substantiated in terms of the competence of the authority that issued them.

The company claimed that the determination be considered null and void because the tax authority asked it, lacking jurisdiction, for information on the Federal taxpayer registration, email, mobile or landline of the legal representative and of the members of the Board of Directors or address of the sole administrator, which is not accounting information of the taxpayer.

For him TFJA such illegality is insufficient to declare the nullity claimed by the company.

The company’s arguments were also found to be unfounded, since regardless of whether income was recorded for access to and use of facilities, these must be considered as part of the taxable base of the Special Tax on Production and Services, in accordance with the provisions by the relative law, since the amount with which the player bets is the total recharge amount that corresponds to 100% of the income to the total tickets box, so it is part of the amounts actually received by the participants for the activities with games with bets and raffles, which was noticed by the inspector based on the documentation provided by the taxpayer during the home visit.

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