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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 108: CRIME OF TAX FRAUD AND APPLICABLE PENALTIES

    The crime of tax fraud is committed by those who, with the use of deceit or exploitation of errors, totally or partially omit the payment of any contribution or obtain an undue benefit to the detriment of the federal tax authorities.

    The total or partial omission of any contribution referred to in the preceding paragraph includes, indistinctly, the provisional or final payments or the tax for the year under the terms of the tax provisions.

    The crime of tax fraud and the crime provided for in Article 400 Bis of the Federal Penal Code (Código Penal Federal), may be prosecuted simultaneously. The crime of tax fraud is presumed committed when there are income or resources that come from operations with resources of illicit origin.

    The crime of tax fraud shall be punished with the following penalties:

  • With imprisonment from three months to two years, when the amount of the defrauded does not exceed $1,734,280.00.

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  • With imprisonment from two years to five years when the amount of the defrauded exceeds $1,734,280.00, but not $2,601,410.00.

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  • With imprisonment from three years to nine years when the amount of the defrauded is greater than $2,601,410.00. (CFF: Art. 101)

    • When it cannot be determined the amount of what was defrauded, the penalty will be three months to six years of imprisonment.

    If the amount of the defrauded is returned immediately in a single exhibition, the applicable penalty may be reduced by up to fifty percent.

    The crime of tax fraud and those provided for in article 109 of this Code (CFF: Art. 109), will be qualified when they originate from:

  • Use fake documents.

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  • Repeatedly omit the issuance of receipts for the activities carried out, provided that the tax provisions establish the obligation to issue them. It is understood that there is repeated conduct during a period of five years, that the taxpayer has been sanctioned for that second conduct or subsequent times.

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  • Demonstrate false information to obtain tax returns from the tax authority that do not apply to them.

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  • Failure to keep the accounting systems or records to which they are obliged in accordance with tax provisions or place false data in such systems or records.

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  • Omit contributions withheld, collected, or transferred.

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  • Demonstrate false data to make compensation for contributions that do not apply to them.

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  • Use false data to credit or reduce contributions.

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  • Declare non-existent tax losses.

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    When the crimes are qualified, the corresponding penalty will be increased by one half.

    No complaint will be made if whoever has omitted the total or partial payment of the contribution or obtained the undue benefit according to this article, will pay spontaneously with their surcharges and update before the tax authority discovers the omission or the damage, or if required , visit order or any other management notified by it, aimed at verifying compliance with tax provisions.

    For the purposes of this article and the following one, the amount of the contributions defrauded in the same fiscal year will be taken into account, even in the case of different contributions and various actions or omissions. This shall not apply in the case of provisional payments.