Enter your search here

ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.26

    • ARTICLE 109: CASES THAT ARE SANCTIONED WITH THE SAME PENALTIES OF THE OFFENSE OF TAX FRAUD

     

    Will be punished with the same penalties for the offense of tax fraud, who:

  • Submit in the declarations presented for tax purposes, false deductions, or cumulative income less than those actually obtained or value of acts or activities smaller than those actually obtained or performed or determined in accordance with the laws. In the same way, the individual who receives cumulative income will be sanctioned, when in a fiscal year, disbursements exceed the income declared in the same year and do not verify to the tax authority the origin of the discrepancy in the terms and in accordance with the established procedure in the Law on Income Tax (Ley del Impuesto sobre la Renta).

    •  

  • Omit to inform the tax authorities, within the period established by law, the amounts that by way of contributions have been withheld or collected.

    •  

  • Benefit without the right of a subsidy or tax incentives.

    •  

  • Simulate one or more acts or contracts obtaining an undue benefit to the detriment of the federal tax authorities.

    •  

  • Be responsible for failing to submit for more than twelve months the declarations that are definitive, as well as those of a fiscal year required by the tax laws, failure to pay the corresponding contribution.

    •  

  • (Repealed).

    •  

  • (Repealed).

    •  

  • Give tax effects to digital receipts when they do not meet the requirements of articles 29 and 29-A of this Code. (CFF: Art. 29) (CFF: Art. 29A)

    •  

    No complaint will be made, if who, in the above cases, finds out spontaneously, with their surcharges, the amount of the tax omitted or of the undue benefit before the tax authority discovers the omission or the loss, or if required, orders a visit order or any other procedure notified by it, aimed at verifying compliance with tax provisions.