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| titulo | ARTICLE 78: OMISSION OF CONTRIBUTIONS BY ARITHMETIC ERROR |
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| contenido | ARTICLE 78: OMISSION OF CONTRIBUTIONS BY ARITHMETIC ERROR
In the case of omission of contributions due to arithmetic error in the declarations, a fine of 20% to 25% of the omitted contributions will be imposed. In the event that such contributions are paid together with its accessories, within 15 business days following the date on which the notification of the respective difference takes effect, the fine will be reduced by half, without requiring resolution administrative |
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