In the tax structures maintained by the companies, the transactions must be recorded in the calendar month in which they are considered perfected, and the credit and debit notes will be recorded according to the case and period of time in which the documents that motivate them are issued or received.
The books, invoices and other accounting documents, as well as the magnetic media, disks, tapes and similar or other elements that have been used to make the corresponding entries and records, must be kept in an orderly manner as long as the obligation is not prescribed.
Likewise, the original of the documents issued in accordance with the established legal and regulatory provisions, which are annulled or replaced for any reason, must be kept by the taxpayers or responsible parties and kept at the disposal of the authorities.
Likewise, the Commercial Codes provide that businessmen must keep their accounting books, correspondence, documentation and supporting documents concerning their business, duly ordered, for six years from the last entry made in the books.
If the tax field is extracted, then it can be stated that a tax offense represents all organic actions or omissions that contravene the provisions of the laws and regulations related to this matter, the unlawful act, in itself implies an unlawful, guilty or harmful conduct, which is not valued for the repair of the damage or indemnification, but at a later time, in the specific case that the law so establishes.