Incertidumbre para determinar los ingresos acumulables anuales, con motivo de la reforma al art. 29, fracc. II de la L.I.S.R. para el año 2005, por parte del contribuyente que optó por acumular los inventarios y se da el evento de reducción de los mismos

In: http://bibliotecavirtual.dgb.umich.mx:8083/xmlui/handle/DGB_UMICH/5896

Abstract

Facultad de Contaduría y Ciencias Administrativas. Maestría en Fiscal ; Have been countless occasions when the House of Representatives to create or modify tax laws, it takes place without adequate, crisp, clear legal technique; which causes then the taxpayer affected feel wronged, challenged in the courts articles and paragraphs individuals considered it affect your legal rights, so, perhaps because the legislature did not move to legislate pure legal issues but political issues. We believe that there are several paragraphs in various articles of the Income Tax Law they have an unfortunate, elaborate, leading to an inconsistent wording and grammatical problem when applying verbatim and be converted by the taxpayer in numerical data, can have significant tax and legal consequences. What happens when a tax law an article contains a paragraph which requires the taxpayer to make calculations ?, uncertain what to do when that paragraph, according to the taxpayer causes determine taxable income higher than that determine whether that paragraph was sufficiently clear ?, you should wait for the tax authority to rule and clarify the situation ?, should inconformarse court ?, to do the calculations as they are indicated, ie verbatim, despite the damage to those who may feel aggrieved ?, must interpret and make those calculations based on the "spirit of what the legislator meant" in the text of law?. ; Han sido incontables las ocasiones en que la Cámara de Diputados al crear o modificar leyes fiscales, lo realiza sin una técnica jurídica adecuada, nítida, clara; lo cual ocasiona posteriormente, que el contribuyente afectado al sentirse agraviado, impugne en los tribunales los artículos y párrafos particulares que considera le afectan a su esfera jurídica, esto es así, quizá porque al legislador no lo mueven cuestiones jurídicas puras para legislar sino cuestiones políticas. Consideramos que existen diversos párrafos en varios artículos de la L.I.S.R. que tienen una redacción desafortunada, rebuscada, incongruente que ...