mysqli_sql_exception: Unknown column 'print' in 'where clause'

ARTICLE  21:  UPDATE  OF  OMITTED  CONTRIBUTIONS  AND  EXPLOITATIONS,  IN  ADDITION  TO  THE  PAYMENT  OF  SURCHARGES

When  contributions  or  exploitations  are  not  covered  on  the  date  or  within  the  term  set  by  the  tax  provisions,  the  amount  will  be  updated  from  the  month  in  which  the  payment  was  due  and  until  it  is  made,  additional  charges  must  be  paid  as  compensation  to  the  federal  tax  authorities  for  the  lack  of  late  payment.  Said  surcharges  will  be  calculated  by  applying  to  the  amount  of  the  contributions  or  the  exploitations  updated  for  the  period  referred  to  in  this  paragraph,  the  rate  that  results  from  adding  the  applicable  ones  in  each  year  for  each  one  of  the  months  elapsed  in  the  period  of  update  of  the  contribution  or  exploitations  in  question.  The  surcharge  rate  for  each  one  of  the  months  of  delinquency  will  be  the  result  of  increasing  by  50%  to  the  one  established  by  Law  annually  the  Congress  of  the  Union,  for  this  purpose,  the  rate  will  be  considered  until  the  hundredth  and,  where  appropriate,  will  be  adjusted  to  the  immediate  superior  hundredth  when  the  digit  of  the  thousandth  is  equal  to  or  greater  than  5  and  when  the  thousandth  is  less  than  5  the  rate  will  be  maintained  at  the  hundredth  of  the  result.

Surcharges  will  be  caused  for  up  to  five  years,  except  in  the  cases  referred  to  in  article  67  of  this  Code  --615-Art.  67--,  assumptions  in  which  the  surcharges  will  be  caused  as  long  as  the  faculties  of  the  tax  authorities  to  determine  the  omitted  contributions  or  exploitations  and  their  accessories  are  not  extinguished,  and  will  be  calculated  on  the  total  tax  credit,  excluding  the  surcharges  themselves,  the  compensation  referred  to  in  the  seventh  paragraph  of  this  article,  the  execution  expenses  and  the  fines  for  violation  of  tax  provisions.

In  the  cases  of  guarantee  of  fiscal  obligations  borne  by  third  parties,  the  surcharges  will  be  caused  on  the  amount  of  the  required  and  up  to  the  limit  of  the  guaranteed,  when  it  is  not  paid  within  the  legal  term.

When  the  payment  had  been  less  than  the  corresponding  payment,  the  surcharges  will  be  calculated  on  the  difference.

Surcharges  will  be  caused  for  each  month  or  fraction  that  elapses  from  the  day  the  payment  was  due  and  until  it  is  made.

When  the  surcharges  determined  by  the  taxpayer  are  lower  than  those  calculated  by  the  collection  office,  the  tax  office  must  accept  the  payment  and  proceed  to  demand  the  remainder.

The  check  received  by  the  tax  authorities  that  is  presented  on  time  and  not  paid,  will  result  in  the  payment  of  the  amount  of  the  check  and  compensation  that  will  always  be  20%  of  the  value  of  the  check,  and  will  be  required  regardless  of  the  other  concepts  to  which  is  refer  in  this  article.  For  this  purpose,  the  authority  will  require  the  issuer  of  the  check  so  that,  within  a  period  of  three  days,  makes  the  payment  together  with  the  aforementioned  20%  compensation,  or,  evidently  certifies,  with  the  corresponding  documentary  evidence,  that  the  payment  was  made  or  that  said  payment  was  not  made  for  reasons  exclusively  attributable  to  the  credit  institution.  After  the  term  indicated  without  payment  being  obtained  or  any  of  the  aforementioned  points  is  demonstrated,  the  tax  authority  will  require  and  collect  the  amount  of  the  check,  the  mentioned  compensation  and  the  other  accessories  that  apply,  through  the  administrative  procedure  of  execution,  without  prejudice  of  the  responsibility  that  may  apply.

If  authorization  is  obtained  to  pay  in  installments,  either  deferred  or  in  partial  terms,  will  be  caused  in  addition  the  surcharges  established  in  article  66  of  this  Code  --615-Art.  66--,  for  the  deferred  part.

In  the  case  of  exploitations,  the  surcharges  will  be  calculated  in  accordance  with  the  provisions  of  this  article  on  the  total  tax  credit,  excluding  the  surcharges  themselves,  the  execution  expenses  and  the  compensation  referred  to  in  this  article.  Non-tax  fines  will  not  cause  surcharges.

The  tax  authorities  may  totally  or  partially  forgive  the  surcharges  derived  from  an  adjustment  to  the  prices  or  amounts  of  consideration  in  transactions  between  related  parties,  provided  that  said  condonation  derives  from  an  agreement  of  the  competent  authority  on  the  basis  of  reciprocity,  with  the  authorities  of  a  country  with  which  a  treaty  has  been  concluded  to  avoid  double  taxation,  and  said  authorities  have  returned  the  corresponding  tax  without  the  payment  of  interest  amounts.

In  no  case  may  the  tax  authorities  may  release  the  taxpayers  from  the  update  of  contributions  or  totally  or  partially  forgive  the  corresponding  surcharges.