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ARTICLES

LEGAL RESOURSES

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$ 17.26

    • ARTICLE 80: FINES APPLICABLE TO ARTICLE 79

    Whoever commits the infractions related to the Federal Taxpayer Registration referred to in article 79 (CFF: Art. 79) the following fines will be imposed:

  • From $3,470.00 to $10,410.00, to those included in sections I, II and VI.

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  • From $4,200.00 to $8,390.00, that included in section III. In the case of taxpayers who pay taxes under Title IV, Chapter II, Section II of the Law on Income Tax (Ley del Impuesto sobre la Renta), the fine will be of $1,400.00 to $2,800.00.

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  • For the one indicated in section IV:

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  • In the case of declarations, a fine will be imposed between 2% of the declared contributions and $7,390.00. In no case shall the fine resulting from applying the percentage referred to in this subsection be less than $2,950.00 or more than $7,390.00.

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  • From $900.00 to $2,060.00, in the other documents.

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  • From $17,370.00 to $34,730.00, for that established in section V.

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  • From $3,450.00 to $10,380.00, that included in section VII.

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  • From $17,280.00 to $34,570.00, to those included in sections VIII, IX and X.