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ARTICLES

LEGAL RESOURSES

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$ 16.87

    • ARTICLE 73: CASES IN WHICH FINES WILL NOT BE IMPOSED

     

    Fines will not be imposed when tax obligations are met spontaneously outside the terms indicated by the tax provisions or when an offense has been incurred due to force majeure or fortuitous event. Compliance shall be deemed not spontaneous in the event that:

  • The omission is discovered by the tax authorities.

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  • The omission has been corrected by the taxpayer after the tax authorities have notified a home visit order or have mediated a requirement or any other management notified by them, aimed at verifying compliance with tax provisions.

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  • The omission has been corrected by the taxpayer after the ten days following the presentation of the dictum of the financial statements of said taxpayer made by a public accountant before the Service Tax Administration (Servicio de Administración Tributaria), regarding those omitted contributions that have been observed in the dictum.

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    Provided that the payment of a contribution whose determination corresponds to public officials or employees or to notaries or certified brokers is omitted, the accessories will be, in their sole responsibility, and the taxpayers will only be obliged to pay the omitted contributions. If the infraction is committed due to inaccuracy or falsity of the data provided by the taxpayers to whom the contributions were determined, the accessories will be paid by the taxpayers.