The two new issues are under the presentation of Minister Lenia Batres, who proposes not agreeing with the businessman. In one of the cases, the Tax Administration Service (SAT) would have to issue a new determination on the amount to be paid.
The first appeal was filed by the Ministry of Finance against the protection granted by a Collegiate Court to Nueva Elektra del Milenio, a subsidiary of Grupo Elektra, dedicated to the provision of financial services, electronic money transfers, extended guarantees and airtime, among others.
In this case, the minister proposes revoking the sentence by which she was exempted from paying 67.1 million pesos and ordering the Twenty-First Collegiate Court on Administrative Matters of the First Circuit to issue a new one, based on what was resolved by the Court, which plans to address the case next Wednesday.
The plenary session of ministers could also opt for outright revocation, with which the payment obligation could now become effective.
This litigation began because the SCHP imposed a tax credit on Nueva Elektra for declaring a tax loss greater than that actually suffered, since the company failed to declare cumulative income for inventory concepts.
However, this is not a controlling company (but rather a subsidiary) and “in terms of the Income Tax Law (LISR) in force in fiscal year 2012, the only ones obliged to respond for the consolidated tax before the tax authority are the controlling companies”, according to the businessman’s defense.
In the second case, also in the presentation of Minister Batres, it is a complaint filed by the SCHP against the admission of an injunction promoted by Totalplay, a Salinas Pliego company dedicated to telecommunications services.
The businessman filed a direct appeal before the Court to challenge a tax credit determined by the Tax Administration Service (SAT) on September 6, 2017, for 645.7 million pesos, an amount that had been confirmed by the Federal Court of Administrative Justice (TFJA).
The first Chamber of the SCJN addressed the case in 2024 and endorsed deducting commissions paid to distributors for 621.9 million pesos from the amount, so the payment of 23.8 million pesos would be subtracted.
The TFJA accepted the ruling, deducted the amount and ordered the SAT to issue a new determination in accordance with article 52 of the Federal Law of Contentious Administrative Procedure.
The company promoted a new direct protection to challenge the constitutionality of the third paragraph of that article, but the 6th Collegiate Court denied it and that led to a new appeal by the company before the SCJN.
Last April, the SCJN admitted that appeal, and it is that admission agreement that the tax authority asked to revoke.
In her project, Minister Batres agrees with that authority. However, that would leave the TFJA’s decision firm with the new amount and the instruction to the SAT to issue a new determination.
Therefore, the amount to be paid would not be the original amount, 645.7 million pesos, since a part was already deducted, but rather 23.8 million pesos. But this will be subject to the new determination decided by the SAT.
According to the arguments of the project, “the TFJA issued a final ruling in which it declared the nullity of the contested resolution for certain purposes and with this, recognized the validity that the individual has tax obligations to comply with and, where appropriate, certain rights in its favor that the authority must also observe.”
