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| titulo | ARTICLE 74: REMISSION OF FINES |
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| contenido | ARTICLE 74: REMISSION OF FINES
The Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) may forgive up to 100% of the fines for the infraction of the tax and customs provisions, including those determined by the taxpayer himself, for which the Service Tax Administration (Servicio de Administración Tributaria) will establish, through general rules, the requirements and assumptions for which the remission will proceed, as well as the form and terms for the payment of the unremitted amount. The request for remission of fines under the terms of this article shall not constitute an instance and the resolutions issued by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) in this regard may not be challenged by the means of defense established by this Code. The request will result in the suspension of the administrative procedure of execution, if so requested and the fiscal interest is guaranteed. Only the remitted of fines that have been signed and provided that a related administrative act has not been challenged will proceed. |
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