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| titulo | ARTICLE 66 A: AUTHORIZATION FOR PAYMENT IN INSTALLMENTS, PARTIAL OR DEFERRED, OF OMITTED CONTRIBUTIONS AND ITS ACCESSORIES |
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| contenido | ARTICLE 66 A: AUTHORIZATION FOR PAYMENT IN INSTALLMENTS, PARTIAL OR DEFERRED, OF OMITTED CONTRIBUTIONS AND ITS ACCESSORIES
For the purposes of the authorization referred to in the previous article --615-Art. 66-- it will be as follows:
The amount of each of the installments must be equal, and paid monthly and successively, for which the balance of the previous paragraph shall be use, the period chosen by the taxpayer in their request for payment authorization in installments and the payment will be taken as a basis monthly rate of surcharges for extension that includes updating according to the Federation Income Law (Ley de Ingresos de la Federación) in force on the date of the request for payment of installment payments in installments.
When the amounts authorized to be paid in installments are not paid in a timely manner, the taxpayer shall be obliged to pay surcharges for late payments on the total amount of the updated uncovered biases, in accordance with articles 17-A and 21 of this Code --610-Art. 17A-- --613-Art. 21--, for the number of months or fraction of the month from the date the payment was due and until it is made.
The amount to be settled by the taxpayer, will be calculated by adding to the amount referred to in the previous paragraph, the amount that results from multiplying the surcharge rate per extension that includes updating according to the Federation Income Law (Ley de Ingresos de la Federación), effective on the date of the request for payment authorize in installments in a deferred manner, for the number of months, or fraction of the month elapsed since the date of the request for payment in installments in a deferred manner and up to the date indicated by the taxpayer to settle their debt and the amount to be deferred.
The amount to settle the debt referred to in the previous paragraph must be covered in a single exhibition at the latest on the payment date specified by the taxpayer in its request for payment authorization in installments.
The authority may grant the guarantee of fiscal interest in the cases indicated by Service Tax Administration (Servicio de Administración Tributaria) through general rules.
In the cases indicated in the preceding paragraphs, the tax authorities will require and make the balance enforceable through the administrative procedure of execution.
The balance not covered in the installment payment will be updated and will cause surcharges, in accordance with the provisions of articles 17-A and 21 of this Code --610-Art. 17A-- --613-Art. 21--, from the date on which the last payment was made in accordance with the respective authorization.
The tax authority may determine and collect the balance of the differences resulting from the presentation of declarations, in which, without being entitled to payment in installments, taxpayers make improper use of said payment in installments, understood as improper use when it is requested to cover the contributions and exploitations that had to be paid due to the import and export of goods and services, contributions that had to be paid in the current calendar year or those that had to be paid in the previous six months, to the month in which request authorization, in the case of contributions withheld, transferred or collected; when the payment in installments proceeds, the corresponding authorization request is not presented within the terms established in the general rules established by the Service Tax Administration (Servicio de Administración Tributaria), and when said request is not submitted with all the requirements referred to in the article 66 of this Code . --615-Art. 66-- During the period that the taxpayer is paying in installments in the terms of sections I and II of this article, the determined amounts will not be subject to updating, because the rate of extra charges for extension includes it, unless the taxpayer is located in a cause for revocation, or when they stop paying in time and any amount of the installments, assumptions in which it will be caused in accordance with the provisions of article 17-A of this Code --610-Art. 17A--, from the date it had to make the last payment and until it is made. |
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