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How can you reduce fines and tax payments?

Taxpayers who have a good tax record can request a reduction in fines and tax surcharges, in accordance with article 70-A of the Federal Tax Code, of which the following requirements must be met:

I.- Have submitted the notices, declarations and other information established by the fiscal provisions, corresponding to their last three fiscal years.

II. - That no differences were determined in their charge in the payment of taxes and accessories greater than 10%, with respect to which they had declared or that tax losses greater than 10% had been declared than those actually suffered, in case the authorities have exercised verification powers with respect to any of the last three fiscal years.

III. -Not having incurred in any of the aggravating circumstances referred to in article 75 of this Code at the time the tax authorities impose the fine.

IV. - Not being subject to the exercise of one or several criminal actions, for crimes provided for in tax legislation, or not having been convicted of tax crimes.

V.- Not having requested in the last three years the payment in installments of withheld, collected or transferred contributions.

It should be noted that only firm fines or that are consented to by the offender will be reduced and provided that the administrative act is not subject to challenge.

By Lic. Alexis Maximiliano Román y Román

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