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ARTICLE 5: STRICT APPLICATION OF TAX REGULATIONS |
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| contenido | ARTICLE 5: STRICT APPLICATION OF TAX REGULATIONS The tax provisions that establish charges to individuals and those that indicate exceptions to them, as well as those that set infractions and sanctions, are strictly enforced. It is considered that they set charges to individuals the rules that refer to the subject, object, base, rate or tariff. The other tax provisions will be interpreted by applying any method of legal interpretation. In the absence of an express tax rule, the provisions of the common federal law shall be applied additionally when its application is not contrary to the nature of the tax law.
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