For
Juan Fernando Perdomo *
Juan Fernando Perdomo *
GASOLINE: another complication! -
Everything became confused, he says Rafael.-fuel Consumers should not know how be. The gas station attendant, contrary to what we think, either.
The bank says it is not their fault but the government earns commissions and smiles of its "excellent idea" which is a complication for us, they are already controlled, "pay the duck" says Luis.
ask the two: What are they talking about? - Do not know what to make fuel deductible expense you'll have to pay by credit card, debit card or check?, Rafael .- Something tells me I've heard. Why not me explain from the beginning to understand them? - Look, says Rafael, dated December 1, 2004 was published in the gazette of the federation the reform of Article 31 fraction. III para II of the law of income tax, which states that from 1 July 2005, to be deductible for tax on vehicle fuel consumption by sea, air and land, payment shall be made by check nominative taxpayer's credit card, debit card or electronic purse services and, even if this consumption does not exceed the amount of $ 2,000.00 .-
But that was, I say, what to pay with cards, checks and purses , right? "Look, before this reform will only be required to pay in this way when you buy a good or service is received and that the payment exceeds $ 2,000.00 but now, although the consumption of gasoline is at $ 50.00 have to pay in this way to be deductible for tax .-
But do not go into effect in July 2005, do you? - No, do not enter into force on that day as a resolution of miscellaneous amendments to the tax was extended by 1 September 2005 and this date also came and established as the starting date on 1 December this year, so that now they are This provision is in force .- And all need to do that? - Well, yes, if you want to deduct this expense, although this reform is an exception which is set in the fourth paragraph of the third section of the law of SRI that tax authorities may release from the obligation to pay the expenses in this way, when they are made in towns or rural areas without banking services. However, it is necessary noted that for the taxpayer to enjoy the facility requires approval of service tax administration, after solicitud. "Hey but this is still very complicated, I Tono says.
Toño owns a gas station and tells me they are very confused too .- Ah, but you stand to gain!, I say .- not believe it!, She answers immediately. To us we are being forced to get checks in addition to cards, and that's a huge risk .- Why, if you have insurance? The commission they charge you, I reviro. "Look, what happens if after refueling customer pays us with a check? How can I see you have funds? - Well, that yes! But before you can ask that will pay, nimbly comento. "So if you refuse to check the service .- No! But you can go to the bank check if you have funds .- The one o'clock? "Well.-imagine saying that you are paying by credit card and, after charge, no service on that board or me rejected. What, I stay with your car? - And think of the user who has multiple vehicles?, Armando tells me! A friend who is an individual with business with over 40 trucks on the country, is the credit bureau. They do not give credit card .- Orale! Well if you are complicated, right? "Besides, he asks, as I give my name card to 40 workers. Moreover, each station wants to charge commission to give the card payment service .- But we were not those of the idea!, Toño interrupted immediately. Do not tell me you want me to pay the fee charged by the Bank? "Well, not that they want, but consumers" pay the bill, "he reiterates Armando. On the other side of the coin is legal tender the instrument according to the currency law to conduct all transactions and is forced to contract credit cards or other financial instruments against his voluntad. "Well, that is, Luis and Rafael say that if they understand the issue, but also Prosecutor the process will be complicated because I must take the card and hope to make the electronic transaction, expected to get me the bill. And then you go with no bills!, Come back tomorrow. So I spent at the pump output Cordoba-Orizaba by federal. Hey Rafael, I ask, Is not this a violation of the law? In addition they are too complicated for those who do pay our taxes, because those who scurry credit card even interested in having. Moreover, they prefer not appear or deducir. "Yes, I said Rafael. This reform is in violation of Article 31 of the fourth fraction of the Federal Tax Code which states that obligations are Mexicans contribute to public expenditure in a proportional and equitable, and it is the case that the law of income tax in the last part of Section IX provides that, in the case of payments means that it is actually disbursed when the creditor's interest satisfied by any form of extinction of obligations as a way to extinguish an obligation is paid in cash .- Ucha, make me your phrases ball lawyer!, we inquiero .- Then do not play ball! , As politicians say, I almost said scolding. Article 29 of the federation's tax code provides for the payment means the act whereby the debtor meets under any title any obligation, so that both the law of income tax as the tax code provides that the payment we extinguish an obligation and does not require that this be by card or check so that this requirement is unfair and illegal and makes this inconstitucional. reform "Well, well. And the citizens what can we do? "Well, this can be challenged by an indirect amparo before a district court, asserting these inconsistencies. I suggest you seek advice before the camera you're an affiliate, call CANACO, CANACINTRA, CANACAR, CMIC.-or a tax lawyer, said Luis Rafael while smiles and says: "Besides, it has become clear that these findings bring as recurrence effect massive constitutional protection, which remains fairly made, are 100% coming, as it is clearly unconstitutional, that determination, so that if a large group of citizens is carried out in a year that determinación. withdraw "Well, let's do it, but we are left with this new complication in which only the Treasury and the banks win .* Juan Fernando Perdomo is a graduate of Tec de MONTERREY.Servidor public, businessmen and politicians ( jperdomo@infosel.net.mx
