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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 77: RULES TO INCREASE APPLICABLE FINES FOR OMISSION OF CONTRIBUTIONS

     

    In the cases referred to in article 76 of this Code (CFF: Art. 76), fines will be increased according to the following rules:

  • From 20% to 30% of the amount of the omitted contributions or the improper benefit, each time the offender has recidivism or when it is the aggravating circumstance indicated in section IV of article 75 of this Code. (CFF: Art. 75)

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  • From 60% to 90% of the amount of the omitted contributions or of the improper benefit, when in the commission of the infraction any of the aggravating ones indicated in the section II of the article 75 of this Code occurs. (CFF: Art. 75)

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  • From 50% to 75% of the amount of contributions withheld or collected and not aware, when the aggravating factor referred to in section III of article 75 of this Code is incurred. (CFF: Art. 75)

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    In the cases covered by the first, second and third paragraphs of the preceding article, the increase in fines, referred to in this article, shall be determined by the corresponding tax authority, even after the offender had paid the fines in the terms of the preceding article.