Tax Violations and Penalties in Mexico: A Detailed Analysis
1. Cases to be the Warranty
The procedure to ensure tax credits if:
- A) The request to suspend enforcement of the administrative procedure.
- B) The extension request for the payment of tax credits.
- C) In other cases that indicate the CFF and other laws.
2. Effective Ways to Make Warranties
The various ways to enforce the guarantees are:
- A) The collateral consisting of a pledge or mortgage may give effect if a joint obligation is assumed by others and the lien through administrative enforcement is made through these.
- B) When the guarantee is to deposit money, once the tax credit is firm, it will be mandated by the fiscal authority.
- C) In the case of a bond in favor of the Federation, this guarantee will be through the administrative process execution.
3. Explain the Way to Make a Warranty Consisting of a Pledge or Mortgage
Guarantees consisting of a pledge or mortgage may give effect if a joint obligation is assumed by others, and the seizure in the administrative becomes effective by implementing an administrative procedure.
4. Conclusion
Solemn is to end the operations or activities of a business, trade, or business premises.
The closure is set when the authorities prevent an individual from performing certain activities in full, partial, temporary, or permanent.
5. Closing of Books
This is to close the end of the fiscal year for the accounts affected by the operations in the company and displayed on the ledger, which serves in the identification and development of the financial statements of the financial year ending.
6. Concept of Infringement
An offense is any violation of tax law rules, which impose formal substantive obligations and duties on individuals.
7. What are the Violations?
The offense is the breach of the rule that establishes an obligation that must be fulfilled by the citizen and, therefore, brings a penalty.
8. Various Violations Incurred by the Taxpayer
The Federal Tax Code sets out the various offenses that may arise for taxpayers, including:
RFC-related offenses: fiscal failure is punishable by a fine when given the following assumptions regarding the RFC:
- Do not apply for registration to the RFC.
- Request registration after the deadline.
- Do not apply for registration of a third party.
- Do not submit notices to the registry.
- Submit notices to log out of time.
- Do not mention the key assigned.
- Post a registry key not allocated.
- Authorize charters without meeting the requirements of the CFF.
9. Elements of Tax Violations
The elements of tax offenses are:
- A) Taxable
- B) Guilt
- C) The object
- D) Conduct – the Animus
- E) The typical characteristics
- F) The unlawfulness
- G) The Liability
- H) The Punishability
10. Fiscal Subject of the Infringement
Active Subject: A person or company performing the act or made punishable tax.
Taxpayer: who directly suffers the action or omission by the offender, i.e., the Treasury.
11. Tax Penalty for Violations
A financial penalty is applied to offenders of the tax provisions and imposed irrespective of requiring the payment of the respective contributions of other accessories and penalties imposed by judicial authorities.
12. Fine Default in the Payment of Contributions
This is the penalty paid by taxpayers who commit one or more violations, which cause partial or total failure in the payment of respective contributions, including retained or collected, and is discovered by the tax authorities through the exercise of its powers test.
13. Fines to Declare Major Real Loss
There are financial penalties imposed by tax authorities when the taxpayer declares a tax loss greater than those actually incurred. The amount of the fine is determined by applying the following percentages of the difference resulting from the alleged loss and really appropriate.
14. What is the Penalty for Taxpayers to Make One or More Violations?
The penalty for taxpayers who commit the offense or offenses is to pay the tax authority the amount fixed in money, and that completely covers the amount of the penalty, and all respective contributions and arrears, including retained or collected.
15. Concept of Punishment
The penalty is the coercive means available to enforce the legal standard for compliance if the governor fails to comply with their tax obligations.
16. What are the Fines When Declared Major Losses Sustained to Really?
When you declare tax losses greater than those actually incurred, the tax authorities impose financial penalties for taxpayers, and the amount of the fine is determined by applying the following percentages of the resulting difference between the declared and the actual loss suffered.
17. Concept of Administrative Penalty
This is the sanction imposed by the executive branch on those who violate a tax provision, which is a fine, confiscation, closure, cancellation of permits, arrest, and any other provisions established by law.
18. Fiscal Concept of Punishment
It is that sanction provided by tax authorities on those who violate the established tax provisions in force for one fiscal year.
19. Excluding Liability
These are conditions or situations in which an individual who committed an offense under applicable law is exempt, also supported by a specific legal provision, from the application of penalties.
20. Mitigating of Liability
These are the conditions that consist in reducing the legislator asked the authority to impose sanctions that it is not extreme or high severity, or that fall in the event that the offender who committed the crime is arranged immediately to cover the sanction, or verify the authority did not act with malice, but out of ignorance or demonstrated need.
21. Explain What is Guilt
Guilt is the attitude or volitional behavior (voluntary) that takes the offender to commit an illegal act, which can be either conscious or unconscious, that is, that may or may not know the result of the breach and the scope of having the tax law.
22. Explain What is Typical
The legal concept of criminality is identified with the frame, the accommodation of action of human behavior, which regard this as an offense described by the law applicable to the case in question.
23. Explain What is the Antijurisdicidad
It is conceptualized as anything that goes against the law. It consists of two elements: the material that is human behavior, and formal, consisting of the rule of law issued by the State.
Conduct is unlawful when your event is in any way contrary to the legal system that regulates it.
24. Explain What Imputability Is
It is the emotional maturity that leads a person to commit an unlawful act with the clear awareness of the effects that can generate the illegality of his conduct.
25. Explain What is the Punishment
Consists of the link between the breach, the typical behavior, unlawful and guilty, and the penalty or punishment provided by law.
26. The Person as Subject of the Infringement Tax Assets
It is understood the person as an active subject of tax offenses when the respective sanction, having primarily economic, applies equally to individuals, as moral. What matters is the location of the offender from the tax law and the infringement.
27. The Treasury as a Subject of the Infringement Tax Liabilities
It is considered as taxable persons from the tax offense to the subsidiary organs of the tax authority, which are holders of the rights violated and offended by the crime committed.
28. Fines
The fine is the pecuniary penalty (in cash) that the tax authorities imposed on the taxpayer who fails to comply with their tax obligations.
29. Application of Fines
The application of fines for violations of the tax provisions will be required regardless of payment of the respective contributions and accessories, as well as penalties imposed by tax authorities when incurred tax liability.
30. Penalty Pecuniary
It is imposed by the tax authorities in money lost when the taxpayer declares that they are not actually incurred, so the amount of the fine will be applied in the percentages, and the difference resulting from the loss will be declared and it really belongs.