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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 83: INFRINGEMENT RELATED TO ACCOUNTING

    These are infractions related to the obligation to keep their accounting records, provided they are discovered in the exercise of the faculties of verification or of the faculties provided for in article 22 of this Code (CFF: Art. 22), the following:

  • Failure to keep their accounting records. (CFF: Art. 84)

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  • Failure to keep any special books or records required by the tax laws; not complying with the obligations on valuation of inventories or not carrying out the procedure of control of the same, that establish the fiscal dispositions. (CFF: Art. 84)

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  • Keeping the accounts differently than the provisions of this Code or other laws indicate; take it in places other than those indicated in these provisions. (CFF: Art. 84)

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  • Failure to make the corresponding entries to the operations carried out; make them incomplete, inaccurate, with incorrect identification of their object or outside the respective deadlines, as well as register non-existent expenses. (CFF: Art. 84)

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  • (Repealed).

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  • Failure to keep their accounting records available to the authorities for the period established by the tax provisions. (CFF: Art. 84)

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  • Not to issue, not to deliver or not to make available to the clients the digital tax receipts online of their activities when the fiscal provisions establish it, or to issue them without complying with the requirements indicated in this Code, in their Regulations or in the rules of general character that for this purpose issues the Service Tax Administration (Servicio de Administración Tributaria); not to deliver or not to make available the printed representation of said receipts, when this is requested by their clients, as well as not to issue the digital tax receipts online that support the operations carried out with the general public, or, not to make them available to the tax authorities when they require them. (CFF: Art. 84)

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  • (Repealed).

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  • Issue digital tax receipts online by entering the code of the federal taxpayer registration of a person other than the one who acquires the good or service, or to whom contract the temporary use or enjoyment of goods. (CFF: Art. 84)

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  • Failure to dictate their financial statements when in accordance with the provisions of article 32-A of this Code (CFF: Art. 32A), would have chosen to do so or not present said dictum within the term provided by the tax laws. (CFF: Art. 84)

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  • Issue the digital tax receipts online indicating that they correspond to deductible donations without having the authorization to receive deductible donations referred to in articles 79, 82, 83 and 84 of the Law on Income Tax (Ley del Impuesto sobre la Renta) and 31 and 114 of the Regulations of said Law, as the case may be. (CFF: Art. 84)

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  • Failure to issue or accompany documentation that covers the merchandise transported in national territory. (CFF: Art. 84)

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  • Failure to have in operation or not to register the value of the acts or activities with the general public in the fiscal verification of register machines, or in the electronic tax registry equipment and systems authorized by the tax authorities, when obliged to do so in the terms of the tax provisions. (CFF: Art. 84)

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  • (Repealed).

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  • Failure to identify in the accounting the operations with related parties? resident abroad, in the terms of the provisions of article 76, section IX of the Law on Income Tax (Ley del Impuesto sobre la Renta). (CFF: Art. 84)

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  • (Repealed).

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  • Failure to submit or submit an incomplete statement of information about their tax situation referred to in article 32-H of this Code. (CFF: Art. 32H) (CFF: Art. 84)

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  • Use for tax purposes receipts issued by a third party that did not distort the presumption that such receipts cover non-existent operations and, therefore, are included in the list referred to in article 69-B (CFF: Art. 69B), fourth paragraph of this Code, without the taxpayer who uses them have demonstrated the materialization of said operations within the legal term provided for in the eighth paragraph of said article, unless the taxpayer himself, within the same term, has corrected its tax situation (CFF: Art. 84)