Enter your search here

ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.33

    • ARTICLE 66: PAYMENT IN INSTALLMENTS, PARTIAL OR DEFERRED, OF OMITTED CONTRIBUTIONS AND ITS ACCESSORIES

     

    The tax authorities, at the request of the taxpayers, may authorize the payment in installments, whether partial or deferred, of the omitted contributions and its accessories without such period exceeding twelve months for deferred payment and thirty-six months for partial payment, as long as the taxpayers:

  • Present the format established for such purposes, by the Service Tax Administration (Servicio de Administración Tributaria).

    •  

    The modality of payment in installments chosen by the taxpayer in the format of the request for payment authorization in installments may be modified for the credit in question for a single occasion, provided that the period as a whole does not exceed the maximum term established in this article.

     

  • Pay 20% of the total amount of the tax credit at the time of the request for authorization of payment in installments. The total amount of the debt will be integrated by the sum of the following concepts:

    •  

  • The amount of the omitted contributions updated from the month in which they were due and until the one in which the authorization is requested.

    •  

  • The corresponding fines updated from the month in which they were due and until the one in which the authorization is requested.

    •  

  • Accessories other than the fines that the taxpayer is in charge of at the date of requesting authorization.

    •  

    The update corresponding to the mentioned period will be carried out in accordance with the provisions of article 17-A of this Code. (CFF: Art. 17A)

    The tax authorities, at the request of the taxpayers that correct their tax situation during any stage within the exercise of faculties of verification and until before the resolution that determines the tax credit is issued, may authorize the payment in installments of the omitted contributions and of its accessories, either in deferred form or in partial terms, under conditions other than those provided in the first paragraph of this article, when 40% of the amount of the debt to be corrected informed by the authority during the exercise of the faculties of verification represent more than the fiscal profit of the last fiscal year in which it has had fiscal profit, for which the following procedure must be followed:

  • The taxpayer will submit the request, as well as a payment project establishing specific dates and amounts.

    •  

  • The authority, upon receipt of the request and the payment project, will proceed to carry out the valuation and issue a resolution of acceptance or denial of the payment proposal, as appropriate, within a period of fifteen days from the day following that in which the request was received.

    •  

  • Once the notification of the resolution takes effect, in case the proposal has been authorized, the taxpayer will have the obligation to make the payments in the amounts and the dates on which he has been authorized. In case of non-compliance with any of these payments, the authority will proceed to require the payment of the remainder through the administrative procedure of execution.

    •  

    In the event that in the resolution referred to in the previous section, the authorization of the payment project submitted by the taxpayer has been denied, the tax authority will proceed to conclude the exercise of faculties of verification and issue the determining resolution of tax credit that correspond.