ARTICLE 76: FINES APPLICABLE FOR OMISSION OF CONTRIBUTIONS

When the commission of one or several infractions originates the total or partial omission in the payment of taxes including withheld or collected, except in the case of contributions to foreign trade, and is discovered by the tax authorities through the exercise of their faculties, a fine of 55% to 75% of the omitted contributions will be applied. (CFF: Art. 77)

When the offender pays the omitted contributions along with its accessories after the exercise of their faculties of verification of the tax authorities begins and until before the final record of the home visit or the official notice of observations is notified in references to section VI of article 48 of this Code (CFF: Art. 48), as the case may be, the fine established in article 17, first paragraph of the Federal Taxpayer Rights Law (Ley Federal de los Derechos del Contribuyente), shall apply.

If the offender pays the omitted contributions along with their accessories, after the final act of the home visit or the official notice is notified, as the case may be, but before notification of the resolution determining the amount of the contributions omitted, will pay the fine established in article 17, second paragraph of the Federal Taxpayer Rights Law (Ley Federal de los Derechos del Contribuyente).

If the tax authorities determine omitted contributions greater than those considered by the taxpayer to calculate the fine in the terms of the second and third paragraphs of this article, they will apply the corresponding percentage in the terms of the first paragraph of this article on the unpaid remnant of the contributions.

The payment of fines under the terms of the second and third paragraphs of this article, may be made in whole or in part by the offender without the need for the authorities to issue a resolution in this regard, using the special forms approved by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público).

The fines referred to in this precept will also be applied, when the infractions consist of refunds, accreditations, or compensations, improper, or in greater quantity than the corresponding one. In these cases, the fines will be calculated on the amount of the undue benefit. The foregoing, without prejudice to the provisions of the second paragraph of article 70 of this Code. (CFF: Art. 70)

If the offender pays the omitted contributions or returns the improper benefit with its accessories within 45 days from the date on which the notification of the respective resolution takes effect, the fine will be reduced by 20% of the amount of the omitted contributions. To apply the reduction contained in this paragraph, it will not be necessary to modify the resolution imposed by the fine.

When tax losses are declared greater than those actually incurred, the fine will be 30% to 40% of the difference that results between the declared loss and the one that really corresponds, provided that the taxpayer has totally or partially reduced it from its fiscal utility. In case of not having had the opportunity to reduce it, no fine will be imposed. In the event that the difference mentioned has not been reduced having had the opportunity to do so, the fine referred to in this paragraph shall not be imposed, otherwise up to the amount of the difference that was not reduced. The provisions of the last two cases will be conditioned on the presentation of the complementary declaration that corrects the declared loss.

When inadmissible tax losses have been reduced and as result the contributions are omitted, the applicable sanction shall be integrated by the fine of 30% to 40% on the declared loss, as well as by the fine corresponding to the omission in the payment of contributions.

In the case of the omission in the payment of contributions due to the breach of the obligations provided for in articles 90, eighth paragraph and 179 of the Law on Income Tax (Ley del Impuesto sobre la Renta), the fines will be 50% lower than the provisions in the first, second paragraphs and third of this article. In the case of losses, when it is breached with the provisions of the aforementioned articles, the fine will be 15% to 20% of the difference that results when the declared tax losses are greater than those actually suffered. The provisions of this paragraph shall apply, provided that the obligations provided for in articles 76, section IX and 110, section XI of the Law on Income Tax (Ley del Impuesto sobre la Renta) have been fulfilled.

When the infraction consists in not registering or incorrectly registering the debts for the purposes of calculating the annual adjustment for cumulative inflation referred to in article 44 of the Law on Income Tax (Ley del Impuesto sobre la Renta), the fine shall be from 0.25% to 1.00% of the amount of unregistered debts.