The Executive Branch presented to the Legislative Assembly a bill seeking to strengthen the powers of the Tax Administration to combat tax evasion associated with the use of false electronic receipts and simulated transactions. The initiative arises as a response to fraud schemes detected by the General Directorate of Taxation, in which invoices without supporting evidence of actual transactions are used to improperly reduce the tax burden.
Among the main proposed measures is the possibility that the Tax Administration will publish, in the public consultation on Hacienda, the names of the natural and legal persons who, through a final administrative act, have been declared as issuers of false receipts. Likewise, the project envisages the disqualification of these persons or companies from issuing electronic receipts for tax purposes for a period of up to five years.
The initiative also proposes strengthening the sanctioning regime by eliminating certain requirements for imposing fines for the use of false receipts and incorporating a new crime related to the marketing of these documents, which could be punishable by prison sentences of four to eight years.
The project will continue its legislative process and will have to be discussed by the Legislative Assembly before any approval.