I would say that is not true. "Here you go" is used when you want to let someone know that you're giving them something or doing something for them. For example, Tom is about to toss Ruth her house keys and as he does he says, "Here you go." Or he is going to help her carry one of the grocery bags that she is carrying and as he takes one he says "Here you go." On the other hand, "There you go" is used confirm that someone is doing something good for themselves, or to confirm that something is ready. For example, Tom says to Ruth, "I need to buy this truck in the next couple weeks so I'm earning some extra cash by working a few extra hours." Ruth responds, "Alright, there you go. You'll be able to buy it in no time." Or, as Tom helps put Ruth's last grocery bag in her car and closes the trunk door he says, "There you go. You're all set."