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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 89: INFRINGEMENT WHOSE RESPONSIBILITY FALLS ON THIRD PARTIES

    These are infractions whose responsibility falls on third parties, the following:

  • Advise, counsel, or provide services to omit totally or partially payment of any contribution in contravention of the tax provisions. (CFF: Art. 90)

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  • Collaborate in the alteration or inscription of accounts, entries, or false data in the accounting records or in the documents issued. (CFF: Art. 90)

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  • Accomplice in any way not provided for in the commission of tax violations. (CFF: Art. 90)

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  • To the one that allows or publishes through any means, announcements for the acquisition or disposal of tax receipts that cover non-existent operations, false or simulated legal acts.

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    The infractions referred to in the first section of this article will not be incurred, when it is expressed in the dictum that is granted in writing that the criteria contained therein is different from the criteria disclosed by the tax authorities in the terms of the subsection h) of section I of article 33 of this Code (CFF: Art. 33) or also express in writing to the taxpayer that their advice may be contrary to the interpretation of the tax authorities.