ARTICLE 90: FINE APPLICABLE TO ARTICLE 89

Whoever commits the infractions of the tax provisions referred to in article 89 of this Code shall be sanctioned with a fine of $54,200.00 to $85,200.00. (CFF: Art. 89)

In the cases indicated in section I of the aforementioned article, it will be considered as aggravating that the advice, counseling, or provision of services is different from the criteria disclosed by the tax authorities in the terms of subsection h) of section I of Article 33 of this Code (CFF: Art. 33). In this case, the fine will be increased from 10% to 20% of the amount of the omitted contribution, without said increase exceeding double the fees charged for counseling, advice, or the provision of services.

The aggravating one referred to in the preceding paragraph shall not be incurred, when it is expressed in the opinion that is granted in writing that the criteria contained therein is different from the criteria disclosed by the tax authorities in the terms of subsection h) of section I of article 33 of this Code. (CFF: Art. 33)