2023-09-28 10:00:00
Dora Villanueva
La Jornada Newspaper
Thursday, September 28, 2023, p. 19
Grupo Elektra began this year with eight open tax trials, in which it is litigating 29 thousand 805 million 411 thousand 422 pesos – of origin accredited for that amount, but which do not show the current amount of the alleged debt – for tax credits that the Tax Service Tax Administration (SAT) determined, upon finding inconsistencies in the company’s accounting statements during the fiscal years 2006, 2008, 2010, 2011, 2012, 2013 and 2014, the company’s annual report shows.
The company highlights that the historical contingency, of 29 thousand 805 million 411 thousand 422 pesos, which represents its debts, is determined on the date on which the tax authority issued the official letter with the resolution of each tax credit, and said historical contingency considers and includes the determination of the supposedly omitted tax, updating for inflation, surcharges and fines as of that date, that is, it is not the real debt updated at the end of 2022.
First reverse
The company reported that last year it definitively lost a tax lawsuit once morest the payment of income tax (ISR) for the fiscal year 2006. This case was resolved in the Supreme Court of Justice of the Nation (SCJN), following it He was denied direct protection in review once morest what was decided in a collegiate court and before in the Federal Court of Administrative Justice (TFJA).
With the Court’s resolution, the company attempted a nullity trial in the TFJA; Then he gave up, to end up paying in October of last year 2,772 million 62,800 pesos that were carried over from taxes from 16 years ago. Also in the judicial journeys of more than a decade that it decided to undertake once morest the treasury, the company won a trial for the payment of ISR corresponding to the 2007 financial year.
For ISR corresponding to fiscal year 2006, another credit for 45 million 664 thousand 124 pesos is litigated; for debts of the same tax, but from fiscal year 2008, one thousand 431 million 466 thousand 606 pesos more. For ISR contributions corresponding to 2010, an additional 2 thousand 4 million 761 thousand 834 pesos are challenged; for those of 2011, 4 thousand 916 million 910 thousand 792; for those of 2012, one thousand 603 million 813 thousand 882, and for a part of those of 2013, 66 million 242 thousand 296 pesos.
At the same time, there is also a trial for debts that the SAT identified in Nueva Elektra del Milenio, a subsidiary of the company, which includes the nullity of the credits for the years 2010, 2012 and 2014, which amount to 1,281 million 84,805 pesos.
Credit in court
The largest tax credit that Elektra is litigating is for 18 thousand 455 million 467 thousand 83 pesos, corresponding to ISR of 2013. In this case there is a direct protection claim before the collegiate circuit courts on which a resolution is expected; However, it is suspended until the request to exercise the power of attraction that was presented to the Supreme Court of Justice of the Nation is resolved, explains the company.
This is the case that Elektra sought to be attracted by the SCJN, with a proposal from Minister Luis María Aguilar Morales, which was rejected yesterday by the majority of ministers.
In its annual report, the company stated that regarding the tax credits determined for the years 2008, 2010, 2011 and 2012, the tax authority declared the losses on the sale of shares for those years non-existent. Notwithstanding the above, in the settlement of the 2013 fiscal year, it was determined that said losses must be reversed; that is, you accept that such losses are existing and valid.
The authority informed Elektra that it does not intend to benefit twice to the detriment of the taxpayer, so if the tax credits of 2008, 2010, 2011 and 2012 already referred to are paid, and which total 9 thousand 956 million 953 thousand 114 pesos, in the date that were determined by the SAT, the company will no longer have the obligation to reverse said losses in 2013, according to the corporate information.
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