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| titulo | ARTICLE 73: CASES IN WHICH FINES WILL NOT BE IMPOSED |
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| contenido | 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:
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. |
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