| contenido | ARTICLE 81: INFRINGEMENT RELATED TO THE OBLIGATION TO PAY CONTRIBUTIONS AND TO SUBMIT DECLARATIONS, REQUESTS, DOCUMENTATION, NOTICES, REPORTS, ISSUANCE OF CERTIFICATES AND THE ENTRY OF INFORMATION THROUGH THE WEBSITE OF THE SAT These are infractions related to the obligation to pay contributions; for the presentation of declarations, requests, documentation, notices, information or issuance of certificates, and the entry of information through the website of the Service Tax Administration (Servicio de Administración Tributaria): Failure to present declarations, requests, notices, or records that the tax provisions require, or not to do it through the electronic means indicated by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) --613-Art. 31-- or submit them at the request of the tax authorities. Failure to comply with the requirements of the tax authorities to present any of the documents or electronic means referred to in this section or comply with them outside the deadlines indicated therein. --618-Art. 82-- Present declarations, requests, notices, and information referred to in article 17-K --611-Art. 17K-- of this Code, or issue records, incomplete, with errors or in a different manner from that indicated by the tax provisions, or when they appear with said irregularities, declarations, or notices in electronic media. The foregoing shall not apply in the case of submission of the request for inscription to the Federal Taxpayer Registration. --618-Art. 82-- Failure to pay the contributions within the term established by the tax provisions, in the case of contributions that are not determinable by the taxpayers, except when the payment is made spontaneously. --618-Art. 82-- Failure to make provisional payments of a contribution under the terms of the tax provisions. --618-Art. 82-- Failure to provide the information of the people to whom they would have been given cash amounts as a subsidy for employment in accordance with the legal provisions that regulate it or present it after the deadline established for it. --618-Art. 82-- Failure to submit notice of change of address or submit it outside the deadlines indicated in the Regulations of this Code, except when the presentation is made spontaneously. --618-Art. 82-- Failure to present the information stating the reasons for which no tax to be paid or balance in favor is determined, for any of the obligations that taxpayers must fulfill in accordance with the provisions of article 31, sixth paragraph of this Code. --613-Art. 31-- --618-Art. 82-- Failure to submit the information referred to in articles 17 of the Law on the Tax on Vehicle Ownership or Use (Ley del Impuesto sobre Tenencia o Uso de Vehículos) or 19, sections VIII, IX and XII, of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios), within the period established in said precepts , or not present it as established by them. --618-Art. 82-- Failure to provide the information referred to in article 20, eleventh paragraph of this Code --613-Art. 20--, within the deadlines established by the tax provisions. --618-Art. 82-- Failure to comply, in the manner and terms indicated, with the provisions of section IV of article 29 of this Code. --613-Art. 29-- --618-Art. 82-- Failure to include all the companies incorporated in the authorization request to determine the integrated tax result presented by the controlling company in terms of article 63, section III of the Law on Income Tax (Ley del Impuesto sobre la Renta) or not to incorporate all of the companies integrated in the terms of the last paragraph of article 66 of said Law. --618-Art. 82-- Failure to submit notices of incorporation or divestment to the optional regime for groups of companies in terms of articles 66, fourth paragraph and 68, fifth paragraph of the Law on Income Tax (Ley del Impuesto sobre la Renta) or submit them extemporaneously. --618-Art. 82-- (Repealed). Failure to provide information on the operations carried out in the previous calendar year, through trusts for which business activities are carried out, in accordance with article 76, section XIII of the Law on Income Tax (Ley del Impuesto sobre la Renta), as the case may be. --618-Art. 82-- (Repealed). Failure to provide the information referred to in section V of article 32 of the Value Added Tax Law (Ley del Impuesto al Valor Agregado) through the means, electronic formats and deadlines established in said Law, or present it incomplete or with errors. --618-Art. 82-- Failure to submit the informative declaration of operations carried out with related parties residing abroad during the previous calendar year prior, in accordance with articles 76, section X and 110, section X of the Law on Income Tax (Ley del Impuesto sobre la Renta), or submit it incomplete or with errors. --618-Art. 82-- Failure to provide the information referred to in article 19, sections II, third paragraph, XIII and XV of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios). --618-Art. 82-- Failure to provide the information referred to in article 19, sections X and XVI of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios). --618-Art. 82-- Not presenting the notice referred to in the last paragraph of article 9 of this Code. --610-Art. 9-- --618-Art. 82-- Failure to register in accordance with the provisions of article 19, sections XI and XIV of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios). --618-Art. 82-- Failure to provide the relative information of the real interest paid by the taxpayer in the year in question for mortgage loans, in the terms of section IV of article 151 of the Law on Income Tax (Ley del Impuesto sobre la Renta). --618-Art. 82-- Failure to provide the information referred to in the penultimate paragraph of section VIII of article 29 of the Value Added Tax Law (Ley del Impuesto al Valor Agregado) or submit it incomplete or with errors. --618-Art. 82-- Failure to provide the record referred to in section II of article 55 of the Law on Income Tax (Ley del Impuesto sobre la Renta). --618-Art. 82-- Failure to comply with the provisions of article 28 --613-Art. 28--, section I of this Code. It will be considered as aggravating in the commission of the infraction when any of the following assumptions occurs: Failure to having the dictum or certificate referred to in article 28 --613-Art. 28--, section I, section B of this Code. Failure to have volumetric controls, not having them in operation or not counting on them, are carried out in contravention of the provisions of article 28 --613-Art. 28--, section I, section B of this Code. Failure to provide the information referred to in section VIII of article 32 of the Value Added Tax Law (Ley del Impuesto al Valor Agregado) (Ley del Impuesto al Valor Agregado) --285-Art. 32-- through the means, electronic formats and deadlines established in said Law, or submit it incomplete or with errors. --618-Art. 82-- Failure to provide the information referred to in article 32-G of this Code --613-Art. 32G--, through the means, electronic formats and deadlines established in said Law, or submit it incomplete or with errors. --618-Art. 82-- Failure to comply with the obligation referred to in section IV of article 98 of the Law on Income Tax (Ley del Impuesto sobre la Renta). --618-Art. 82-- Failure to provide the information indicated in article 30-A of this Code --613-Art. 30A-- or present it incomplete or with errors. --618-Art. 82-- Failure to provide or provide in a extemporaneously manner the supporting documentation that protects the actions subject to the authorization referred to in article 161 of the Law on Income Tax (Ley del Impuesto sobre la Renta), have not left the group of companies or not present or present in a extemporaneously manner the information or notice referred to in articles 262, section IV and 269 of the Regulations of the Law on Income Tax (Ley del Impuesto sobre la Renta). --618-Art. 82-- Failure to provide the information referred to in articles 76, section XV, 82, section VII, 110, section VII, 118, section V and 128 of the Law on Income Tax (Ley del Impuesto sobre la Renta) or present it extemporaneously. --618-Art. 82-- (Repealed). (Repealed). Failure to provide the data, reports, or documents requested by the tax authorities in accordance with the provisions of the first paragraph of article 42-A of this Code. --615-Art. 42A-- --618-Art. 82-- (Repealed). Failure to comply with the obligations established in article 82, section III and penultimate paragraph, subsection a), of the Law on Income Tax (Ley del Impuesto sobre la Renta). --618-Art. 82-- Failure to comply with the obligations established in article 82, section III and penultimate paragraph, subsection b), of the Law on Income Tax (Ley del Impuesto sobre la Renta). --618-Art. 82-- Failure to comply with the restriction provided in article 82, section II of the Law on Income Tax (Ley del Impuesto sobre la Renta). --618-Art. 82-- Failure to allocate all the assets or the corresponding donations, under the terms of article 82, section V of the Law on Income Tax (Ley del Impuesto sobre la Renta). --618-Art. 82-- Failure to provide the information referred to in articles 31-A of this Code --613-Art. 31A-- and 76-A of the Law on Income Tax (Ley del Impuesto sobre la Renta), or provide it incomplete, with errors, inconsistencies or in a manner different from that indicated in the tax provisions. --618-Art. 82-- Failure to submit the accounting information through the website of the Service Tax Administration (Servicio de Administración Tributaria) being obliged to do so; submit it outside the deadlines established in the tax provisions, or not submitted in accordance with the general rules set forth in article 28, section IV of the Code --613-Art. 28--, as well as submitting it with alterations that prevent its reading. --618-Art. 82-- Failure to provide the information referred to in article 82-Bis of the Law on Income Tax (Ley del Impuesto sobre la Renta) or present it incomplete or with errors. --618-Art. 82-- Failure to comply with the technological specifications determined by the Service Tax Administration (Servicio de Administración Tributaria), referred to in article 29, section VI of this Code --613-Art. 29-- when sending digital tax receipts online to said deconcentrated administrative body. --618-Art. 82-- Failure to comply with the obligations established in article 82, section VI of the Law on Income Tax (Ley del Impuesto sobre la Renta). --618-Art. 82--
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