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ARTICLES

LEGAL RESOURSES

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$ 17.26

    • ARTICLE 79: INFRINGEMENT RELATED TO THE FEDERAL TAXPAYER REGISTRATION (RFC)

    Infractions related to the federal taxpayer registration are the following:

  • Failure to request inscription when they are obliged to do so or do it extemporaneously, except when the request is submitted spontaneously. (CFF: Art. 80)

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    People whose request for inscription must be legally made by another is excluded from responsibility for the commission of this infraction, even when such people are subsidiarity obliged to request their inscription.

     

  • Failure to submit a registration request on behalf of a third party when legally obliged to do so or do so extemporaneously, except when the request is submitted spontaneously. (CFF: Art. 80)

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  • Not submit the notices to the registry or do it extemporaneously, except when the presentation is spontaneous. (CFF: Art. 80)

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  • Do not cite the registry code or use any not assigned by the tax authority, in declarations, notices, requests, promotions, and other documents that are submitted to the tax and jurisdictional authorities, when required under the Law. (CFF: Art. 80)

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  • Authorize constitutive acts, of merger, spin-off, or settlement, of legal entities, without complying with the provisions of article 27 of this Code. (CFF: Art. 27) (CFF: Art. 80)

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  • Indicate as a fiscal address for the purposes of the federal taxpayer registration, a different place from the one corresponding to article 10. (CFF: Art. 10) (CFF: Art. 80)

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  • Failure to establish or record incorrectly in the minutes of the assembly or books of partners or shareholders, the code in the federal taxpayer registration of each partner or shareholder, referred to in article 27, section B, section V of this Code. (CFF: Art. 27) (CFF: Art. 80)

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  • Failure to establish or to settle incorrectly in the public deeds in which they constitute constitutive minutes and other minutes of assembly of legal entities whose partners or shareholders must request their inscription in the federal taxpayer registration, the corresponding code to each partner or shareholder, according to the article 27 (CFF: Art. 27), section B, section IX of this Code, when the partners or shareholders concur to the constitution of the company or to the protocol of the respective minutes. (CFF: Art. 80)

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  • Failure to verify that the code of the federal taxpayer registration appears in the documents referred to in the previous section, when the partners or shareholders do not attend the constitution of the company or the protocol of the respective minutes. (CFF: Art. 80)

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  • Failure to meet the requirements made by the tax authority, within the period granted, regarding corroborating the authenticity, validation, or sending of notarial instruments for the purposes of inscription or update in the federal taxpayer registration, in accordance with Article 27 (CFF: Art. 27), section C, section VI of this Code.