SAT filed a case for possible fraud of Q6.9 million

The Superintendent of Tax Administration, Marco Livio Díaz Reyes, accompanied by his frontline work team, announced the identification of a supplier taxpayer of the State that possibly committed tax fraud for more than Q6.9 million. 

This is derived from the actions of the Intelligent Inspection Units and the use of the Relationships Module, in which it was determined that the taxpayer received awards from State Entities for around Q133.5 million between 2021 and 2024 (mainly in 2022, representing 54%), and that it also had fiscal and commercial addresses not located in San Benito, Flores and Santa Elena, Petén, and in Residenciales Eureka zone 21 without demonstrating installed capacity; and an atypical tax behavior, paying only 2.15% VAT and 0.01% ISR in relation to its income.

After the non-location, the suspension of VAT affiliation, based on the provisions of Art. 120 of the Tax Code. In response, the taxpayer changed his address to one located in zone 21, Residencial Eureka, which at the time of the audit was found to have no assets that demonstrate real substance, infrastructure and business capacity for the provision of construction and transportation services, and also reported theft of their accounting records.

After the Risk Model Analysis, established that, of all the taxpayer's purchases in 2022, according to FEL records; 64% correspond to purchases with inconsistencies or without economic substance, being: 20% to non-located suppliers, 33% to other suppliers with inconsistencies and 11% in purchases related to four companies linked to case B410. The remaining 36% of purchases were made from 343 other suppliers.

The Superintendent reiterated that the Tax Administration continues to use technology for the timely detection of tax fraud and evasion mechanisms. He therefore called on taxpayers and the various economic sectors not to engage in these unfair practices and to continue contributing to the country we all love.