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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 75: ASSUMPTIONS THAT ARE CONSIDERED AGGRAVATING TO IMPOSE FINES

     

    Within the limits set by this Code, the tax authorities when imposing fines for the commission of the infractions indicated in the tax laws, including those related to contributions to foreign trade, must establish and motivate their resolution and take into account the following:

  • The fact that the offender is a repeat offender will be considered an aggravating circumstance. (CFF: Art. 77) Recidivism occurs when:

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  • In the case of infractions that result in the omission in the payment of contributions, including withheld or collected, the second or subsequent times the offender is sanctioned for committing an infraction that has that consequence.

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  • In the case of infractions that do not imply omission in the payment of contributions, the second or subsequent times the offender is sanctioned for the commission of an infraction established in the same article and section of this Code.

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    To determine recidivism, only offenses committed within the last five years will be considered.

     

  • It will also be aggravating in the commission of an infraction, when any of the following assumptions (CFF: Art. 77):

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  • That false documents are used or in which they record non-existent operations.

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  • That, without the right to do so, documents issued in the name of a third party be used to deduct their amount when calculating contributions or to credit amounts transferred for contributions.

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  • Have two or more accounting systems with different content.

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  • Have two or more similar social books with different content.

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  • That the total or partial destruction of the accounts records be destroyed, ordered or allowed.

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  • That they be microfilmed or recorded on optical discs or in any other means authorized by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) through general rules, documentation or information for tax purposes without complying with the requirements established in the relative provisions. The aggravation shall proceed without prejudice to the fact that microfilmed documents or recorded on optical discs or in any other means authorized, in contravention of tax provisions, lack probative value.

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  • Disseminate, make personal, or improper use of confidential information provided by independent third parties that affect their competitive position, referred to in articles 46, section IV and 48, section VII of this Code. (CFF: Art. 46) (CFF: Art. 48)

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  • Failure to pay contributions that have been withheld or collected from taxpayers is also considered aggravating. (CFF: Art. 77)

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  • It is also aggravating, that the commission of the infraction is on an ongoing basis. (CFF: Art. 77)

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  • When an act or an omission violates various tax provisions of a formal nature to which corresponds to several fines, only the one corresponding to the offense whose fine is greater shall apply.

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    Likewise, when by an act or an omission on various tax provisions are established that establish formal obligations and the payment of contributions is totally or partially omitted, to which it corresponds to several fines, only the one corresponding to the infraction whose fine is greater shall apply.

     

    In the case of the presentation of declarations or notices for different contributions the same official form must be presented and omitted to do so for any of them, a fine will be applied for each undeclared contribution or obligation not fulfilled.

     

  • In the event that the fine is paid within 45 days from the date on which the notification to the offender of the resolution by which the sanction is imposed takes effect, the fine will be reduced by 20% of its amount, without the need for the authority that imposed it to issue a new resolution. The provisions of this section shall not apply in the case of customs matters, nor when the case of a reduction of the fine provided for in the seventh paragraph of article 76 of this code is presented, as well as the case provided for in article 78 of this Code. (CFF: Art. 76) (CFF: Art. 78)