ARTICLE 82: FINE APPLICABLE TO ARTICLE 81
Whoever commits the infractions related to the obligation to present declarations, requests, documentation, notices, or information; with the issuance of the digital tax receipts online or records and with the entry of information through the website of the Service Tax Administration (Servicio de Administración Tributaria) referred to in article 81 of this Code (CFF: Art. 81), the following fines will be imposed:
For the one indicated in section I:
From $1,400.00 to $17,370.00, in the case of declarations, for each of the undeclared obligations. If within the six months following the date on which the declaration was presented for which the fine was imposed, the taxpayer submits a complementary declaration of the same, declaring additional contributions, the fine referred to in this subsection shall also apply for said declaration. .
From $1,400.00 to $34,730.00, for each obligation to which it is affected, when submitting a declaration, request, notice, or proof, after the deadline indicated in the requirement or for its breach.
From $13,330.00 to $26,640.00, for not presenting the notice referred to in the first paragraph of article 23 of this Code. (CFF: Art. 23)
From $14,230.00 to $28,490.00, for not submitting the declarations in the electronic media even though being obliged to do so, submitting them after the deadline or not complying with the requirements of the tax authorities to submit them or comply them outside the deadlines indicated therein.
From $1,430.00 to $4,560.00, in the other documents.
Regarding that indicated in section II:
From $1,040.00 to $3,470.00, for not putting the name or address or putting them incorrect, for each one.
From $30.00 to $90.00, for each data not settled or incorrectly settled in the list of clients and suppliers contained in official forms.
From $190.00 to $340.00, for each data not settled or incorrectly settled. Whenever the presentation of annexes is omitted, the fine will be calculated in the terms of this subsection for each data contained in the annex not presented.
From $700.00 to $1,730.00, for not indicating the code that corresponds to its preponderant activity according to the catalog of activities published by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) by means of general rules or indicating it incorrectly.
From $4,260.00 to $14,230.00, for submitting electronic media, containing incomplete statements, with errors or in a manner different from that indicated by the tax provisions.
From $1,260.00 to $3,770.00, for not presenting the signed declarations by the taxpayer or by the duly accredited legal representative.
From $630.00 to $1,710.00, in other cases.
From $1,400.00 to $34,730.00, in the case indicated in section III, for each requirement.
From $17,370.00 to $34,730.00, with respect to that indicated in section IV, except in the case of taxpayers who, in accordance with the Law on Income Tax (Ley del Impuesto sobre la Renta), are required to make quarterly or four-monthly provisional payments, in which cases the fine will be $1,730.00 to $10,410.00.
For the one indicated in section V, the fine will be $11,930.00 to $23,880.00.
For the one indicated in section VI, the fine will be $3,470.00 to $10,410.00.
From $860.00 to $8,760.00, for that established in section VII.
For that indicated in section VIII, the fine will be $65,910.00 to $197,720.00.
From $10,410.00 to $34,730.00, for that established in section IX.
From $10,980.00 to $20,570.00, for that established in section X.
From $128,440.00 to $171,260.00, for that established in section XI, for each integrated company not included in the authorization request to determine the fiscal result integrated or not incorporated into the optional regime for groups of companies.
From $45,160.00 to $69,500.00, for the one established in section XII, for each notice of incorporation or disincorporation not presented or presented extemporaneously, even when the notice is presented spontaneously.
From $10,410.00 to $34,730.00, for that established in section XIII.
From $10,410.00 to $24,310.00, for that established in section XIV.
From $86,870.00 to $173,730.00, for that established in section XV.
From $12,180.00 to $24,360.00, to that established in section XVI. In case of recidivism the fine will increase to 100% for each new breach.
From $77,230.00 to $154,460.00, for that established in section XVII.
From $9,850.00 to $16,400.00, for that established in section XVIII.
From $16,400.00 to $32,830.00, for that established in section XIX.
From $5,260.00 to $10,520.00, for that established in section XX.
From $125,660.00 to $251,350.00, for that established in section XXI.
From $5,260.00 to $10,520.00, for each report not provided to taxpayers, that established in section XXII.
From $15,080.00 to $27,640.00, for that established in section XXIII.
From $5,260.00 to $10,520.00, for each record not provided, for that established in section XXIV.
From $35,000.00 to $61,500.00, for that established in section XXV.
When in the infraction is identified some aggravating factors mentioned in the article 81 (CFF: Art. 81), section XXV, subsections a) or b) of this Code, the fine provided in the first paragraph of this section shall be increased from $1,000,000 to $3,000,000.
In the case of recidivism, the sanction will also consist of the 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.
From $11,580.00 to $23,160.00, to that established in section XXVI. In case of recidivism the fine will increase to 100% for each new breach.
From $11,930.00 to $23,880.00, for that established in section XXVII.
From $720.00 to $1,090.00, for that established in section XXVIII.
From $48,360.00 to $241,800.00, to that established in section XXIX. In case of recidivism, the fine will be $96,710.00 to $483,600.00, for each requirement that is formulated.
From $158,230.00 to $225,280.00, to that established in section XXX.
From $158,230.00 to $225,280.00, to that established in section XXXI.
(Repealed).
(Repealed).
From $20,500.00 to $34,160.00 for each unmet request, for the one indicated in section XXXIV.
(Repealed).
From $89,330.00 to $111,660.00 to that established in sections XXXVI, XXXVII, XXXVIII, XLII and XLIV, and, where appropriate, the cancellation of the authorization to receive deductible donations.
From $154,800.00 to $220,400.00, for that established in section XL.
Regarding those indicated in section XLI of $5,510.00 to $16,520.00, for not submitting the accounting information through the website of the Service Tax Administration (Servicio de Administración Tributaria), as provided for in article 28, section IV of the Code (CFF: Art. 28), within the deadlines established in the tax provisions, being obliged to do so; submitting it through files with alterations that prevent its reading; failure to submit it in accordance with the general rules issued for this purpose, or not to comply with the information or documentation requirements formulated by the tax authorities in this matter.
From $156,930.00 to $223,420.00 for that established in section XXXIX.
From $1.00 to $10.00 for that established in section XLIII, for each digital tax receipt online sent containing information that does not meet the technological specifications determined by the Service Tax Administration (Servicio de Administración Tributaria).
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