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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 87: INFRACTIONS ATTRIBUTABLE TO PUBLIC OFFICIALS OR EMPLOYEES

     

    These are infractions to the fiscal dispositions, in which the public officials or employees can incur in the exercise of their functions:

  • Failure to demand the total payment of contributions and its accessories, to collect, allow, or order that the payment be received in a different way to that foreseen in the tax provisions. (CFF: Art. 88)

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  • Falsely state that the tax provisions have been complied with or that visits were made at the fiscal address (CFF: Art. 10) or include false data in the records. (CFF: Art. 88)

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  • Demand a benefit that is not provided for in the tax provisions, even when applied to the performance of public functions. (CFF: Art. 88)

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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. 88)

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  • Reveal to third parties, in contravention of the provisions of article 69 of this Code (CFF: Art. 69), the information that the institutions that make up the financial system have provided to the tax authorities. (CFF: Art. 88) (CFF: Art. 114B)