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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 85: INFRACTIONS RELATED TO THE FACULTIES OF VERIFICATION

     

    These are infractions related to the exercise of the faculties of verification (CFF: Art. 42) the following:

  • Oppose to have a visit at the fiscal address (CFF: Art. 10). Failure to provide the data and reports legally required by the tax authorities; not providing the accounting records or part thereof, the contents of the securities boxes and in general, the elements required to verify compliance with their own or third party obligations, or not providing the documentation required by the authority as indicated in Article 53-B of this Code . (CFF: Art. 53B) (CFF: Art. 86)

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  • Failure to keeping the accounting records or part of it, as well as the correspondence that visitors leave in the deposit. (CFF: Art. 86)

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  • Failure to provide the data and reports on clients and suppliers that are legally required by the tax authorities or do not relate them to the corresponding code, when requested by said authorities. (CFF: Art. 86)

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  • Disseminate, make personal, or improper use of the 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) (CFF: Art. 86)

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  • To falsely declare that they meet the requirements indicated in article 70-A of this Code. (CFF: Art. 70A) (CFF: Art. 86)