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ARTICLES

LEGAL RESOURSES

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$ 16.87

    • ARTICLE 41: OMISSION OF DECLARATIONS, NOTICES AND OTHER DOCUMENTS

     

    When the people obliged to submit declarations, notices, and other documents do not do so within the terms indicated in the tax provisions, the tax authorities will require the presentation of the respective document before the corresponding offices, proceeding as follows:

  • Impose the corresponding fine in the terms of this Code and require up to three times the presentation of the omitted document granting the taxpayer a period of fifteen days for the fulfillment of each requirement. If the requirements are not met, the corresponding fines will be imposed, which in the case of declarations, will be a fine for each obligation omitted. The authority after the third requirement with respect to the same obligation may apply the provisions of the following section.

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  • In the case of the omission in the presentation of a periodic declaration for the payment of contributions, once the actions foreseen in the previous section have been carried out, the taxpayer or the responsible for solidarity who incurred the omission may be effective, an amount equal to the greater amount that it would have determined in their position in any of the last six declarations of the contribution in question. This amount payable does not release those obliged to submit the omitted declaration.

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    When the omission is of a statement of those known in a reliable way the amount to which the respective rate or fee, the tax authority may make the taxpayer effective, an amount equal to the tax that corresponds to it, determine, without the payment it does not release the taxpayer from submitting the omitted statement.

     

    If the declaration is presented after the taxpayer has been notified of the amount determined by the authority in accordance with this section, said amount will be reduced from the amount that must be paid with the declaration that is presented, and the difference that should be covered must be covered resulting between the amount determined by the authority and the amount to be paid in the declaration. If the declaration results in an amount less than that determined by the tax authority, the difference paid by the taxpayer can only be compensate in subsequent declarations.

     

    The determination of the tax credit made by the authority due to non-compliance in the presentation of declarations in the terms of this article, may be made effective through the administrative procedure of execution from the third day following that in which the debit is notified respectively, in this case the appeal for revocation will only proceed against the administrative procedure of execution itself and in the same may be asserted grievances against the resolution determining the tax credit . (CFF: Art. 65) (RGCE 2022: Regla 3.7.17)

    In the case of non-compliance with three or more requirements with respect to the same obligation, the facts will be brought to the attention of the competent authority, so that they proceed by disobedience at the legitimate mandate of the competent authority.