9.- If the authority resolves that the taxpayer did not distortthat the evidence was insufficient, will publish within the next 45 daysa list of taxpayers who were detected to have issued false receipts.
10.- Since that publication, not a single one has been published in the year. It is the turn to act, but of those who have carried out operations with the published natural or legal persons, that is, their customers (recipients of false invoices), who They will have 30 calendar days to reverse the effect by submitting complementary statements.
11.- If he recipient taxpayer does not make additional statements your digital stamps are restricted.
12.- If he recipient taxpayer makes complementary statements, accepts false CFDIs, thereby correct your tax situation, reverses the VAT credited and eliminates income tax deductions.
13.- In the case of the taxpayers those who have been checkedthrough investigation and prosecution of crime, which issue, dispose, purchase or acquire fake invoicesthey may have two to nine years in prisonas stated in article 113-BIS of the CFF.
“This generates a lot of uncertainty among taxpayers in general, especially due to the shorter times to resolve,” concluded the Intelisis specialist.
