ARTICLE 84: FINE APPLICABLE TO ARTICLE 83
Whoever commits the infractions related to the obligation to keep their accounting referred to in article 83, the following sanctions will be imposed: (CFF: Art. 83)
From $1,520.00 to $15,140.00, that included in section I.
From $330.00 to $7,570.00, to those established in sections II and III.
From $330.00 to $6,070.00, for committing the one indicated in section IV consisting of not making the corresponding entries to the operations carried out; make them incomplete, inaccurate, with an incorrect identification of their object or outside the respective deadlines; and for the infraction consisting of registering non-existent expenses foreseen in the aforementioned section IV of 55% to 75% of the amount of each non-existent expense record.
For the assumption of section VII, the following, as appropriate:
From $15,280.00 to $87,350.00, In case of recidivism, the tax authorities may, additionally, preventively close the establishment of the taxpayer for a period of three to fifteen days; to determine this period, the provisions of article 75 of this code will be taken into consideration. (CFF: Art. 75)
From $1,490.00 to $2,960.00, in the case of taxpayers who pay taxes under Title IV, Chapter II, Section II of the Law on Income Tax (Ley del Impuesto sobre la Renta). In case of recidivism, additionally, the tax authorities may apply the preventive closure referred to in the previous paragraph.
From $14,830.00 to $84,740.00, in the case of taxpayers who are authorized to receive deductible donations referred to in articles 79, 82, 83 and 84 of the Law on Income Tax (Ley del Impuesto sobre la Renta) and 31 and 114 of the Regulations of said Law, as appropriate. In case of recidivism, the authorization to receive deductible donations will also be revoked.
From $920.00 to $12,100.00, that included in section VI.
From $16,670.00 to $95,300.00, that included in section IX in the case of the first infraction. In the case of taxpayers who pay taxes under Title IV, Chapter II, Section II, of the Law on Income Tax (Ley del Impuesto sobre la Renta), the fine will be $1,670.00 to $3,300.00 for the first infraction. In the case of recidivism, the sanction will consist of the preventive closure of the taxpayer's establishment for a period of 3 to 15 days. To determine this period, the tax authorities will take into account the provisions of article 75 of this Code. (CFF: Art. 75)
(Repealed).
From $6,950.00 to $34,730.00, that included in section XIII.
From $13,490.00 to $134,840.00, that included in section X.
Three to five times the amount or value indicated on the digital tax receipt online that covers the donation, to that included in section XI.
From $680.00 to $13,200.00, that included in section XII.
(Repealed).
From $1,750.00 to $5,260.00, as indicated in section XV, for each operation not identified in their accounting records.
(Repealed).
From $13,490.00 to $134,840.00, that included in section XVII.
From 55% to 75% of the amount of each tax receipt, in the case provided for in section XVIII.
In the case of any of the infractions indicated in sections I, II, IV and XVIII of article 83 (CFF: Art. 83) of this Code and the tax authority is aware that the taxpayer with respect to the same facts that have been convicted by a final sentence for some of the crimes provided for in articles 222 and 222 Bis of the Federal Penal Code (Código Penal Federal), the fine will be increased by an amount of 100 percent to 150 percent of the amounts or value of the gifts offered on the occasion of the bribe.
Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2020
IMMEX Decree
Federal Fiscal Code
Foreign Trade Law
Regulations of Foreign Trade Law
Value Added Tax Law
Regulations of Value Added Tax Law
Federal Duties Law
