ARTICLE 70 A: REQUIREMENTS THAT MUST BE MET TO REQUEST REDUCTION OF FINES

     

    When, on the occasion of the exercise of faculties of verification, the tax authorities have determined the total or partial omission of the payment of contributions, without these including the withheld, collected, or transferred, the offender may request the benefits that this article grants, provided that it declares under protest of telling the truth that it meets all of the following requirements: (CFF: Art. 85) (CFF: Art. 86)

  • Have submitted the notices, declarations and other information that establish the tax provisions, corresponding to their last three fiscal years.
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  • That no differences were determined in the payment of taxes and its accessories greater than 10%, with respect to those that had been declared or tax losses greater than 10% had been declared to those actually suffered, in case the authorities had exercised faculties of verification with respect to any of the last three fiscal years.
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  • (Repealed).
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  • Having fulfilled the requirements that, where appropriate, the tax authorities would have made in the last three fiscal years.
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  • Not having incurred any of the aggravating factors referred to in article 75 of this Code (CFF: Art. 75) at the time the tax authorities impose the fine.
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  • Not be subject to the exercise of one or more criminal actions, for offenses provided for in the tax legislation or not having been convicted of tax offenses.
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  • Not having requested payment in installments of taxes withheld, collected, or transferred in the last three years.
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    In order to verify the foregoing, the tax authorities may require the offender, within a period not exceeding twenty days after the date on which the request referred to in this article had been submitted, the data, reports, or documents deemed necessary. For this purpose, the offender will be required so that within a maximum period of fifteen days to comply with what is requested by the tax authorities, aware that if it does not do so within said period, the reduction referred to in this article will not be appropriate. Tax authorities shall not be deemed to initiate the exercise of their faculties of verification, when they request the data, reports, and documents referred to in this paragraph, and may exercise them at any time.

    The tax authorities, once it is ascertained that the offender complies with the requirements referred to in this article, it shall reduce the amount of the fines for infraction of the tax provisions by 100% and will apply the rate of surcharges per extension determined in accordance with the Federation Income Law (Ley de Ingresos de la Federación) for the corresponding period.

    The reduction of the fine and the application of the rate of surcharges referred to in this article, will be conditioned on the fact that the debit is paid to the authorized offices, within 15 days after the one in which the respective resolution has been notified .

    The reduction referred to in this article will only proceed, in respect of firm fines or those that are consented to by the offender and provided that a related administrative act is not a matter of challenge, as well as in respect of fines determined by the taxpayer himself. The infraction will be considered consensual or, where appropriate, the resolution that determines the contributions, when the taxpayer requests the reduction of fines referred to in this article or the application of the surcharge fee for extension.

    The provisions of this article do not constitute an instance and the resolutions issued by the tax authority may not be challenged by individuals.