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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.26

    • ARTICLE 110: CRIMES RELATED TO THE FEDERAL TAXPAYER REGISTRATION (RFC) AND APPLICABLE PENALTY

    A sanction of three months to three years of imprisonment will be imposed, to whom:

  • Omit requesting their inscription or that of a third party in the federal taxpayer registration for more than one year from the date it should have done it (CFF: Art. 27) (CFF: Art. 79) (CFF: Art. 80), unless they are people whose request for inscription must be submitted by another person even if it does not.

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  • Render the falsely to the aforementioned record, data, reports, or notices to which are obliged.

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  • Intentionally use more than one federal taxpayer registration code.

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  • Modify, destroy, or cause the loss of information contained in the tax mailbox in order to unduly obtain a benefit of its own or for third parties to the detriment of the federal tax authorities, or enter in a unauthorized way to said mailbox, in order to obtain information from third parties.

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  • Vacate or disappear from the place where they have their fiscal address (CFF: Art. 10), without submitting the notice of change of address to the federal taxpayer registration, after the notification of the home visit order or the requirement of the accounting, documentation, or information, in accordance with section II of article 42 of this Code (CFF: Art. 42), either after a tax credit has been notified and before it has been guaranteed, paid or has become ineffective, or have carried out activities for which they must pay contributions, more than one year has elapsed from the date on which it is legally required to present said notice, or when the tax authorities are aware that the address derived from the exercise of their faculties of verification was vacated.

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    For the purposes of this section, it is understood that the taxpayer disappeared from the place where their fiscal address is when the authority comes three consecutive times to said address within a period of twelve months and cannot practice the diligence in terms of this Code.

     

  • To whom by any physical, documentary, electronic, optical, magnetic, or any other kind of technology, impersonate identity, representation, or personality of a taxpayer.

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  • To those who give their consent to carry out the impersonation of their identity.

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  • Incite an individual to register with the federal taxpayer registration to use their data improperly.

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    No complaint will be made if, who, in the above cases, remedies the omission or informs the tax authority of the fact before it finds out or there is a requirement, visit order or any other procedure notified by it, tending to the verification of compliance with the tax provisions, or if the taxpayer retains other establishments in the places that have been manifested in the federal taxpayer registration in the case of section V.