Possibility of not paying fines derived from the declaration of absolute nullity or revocation of the administrative act
The Tax Administration Service published on April 30, 2019, Annex 7 of the Miscellaneous Fiscal Resolution, which contains the normative criterion 17 / CFF / N of item: “Declaration of absolute nullity or the revocation of the corresponding resolution does not invalidate spontaneous compliance. “
Furthermore, Article 73, section II of the Federal Fiscal Code provides that compliance of tax obligations shall not be considered as spontaneous compliance when the omission has been corrected by the taxpayer after being notified by the tax authorities with an inspection visit order, or any other a action notified by such authorities, tending to verify the compliance of the fiscal provisions.
Under this order of ideas, the criterion provides that if the taxpayer chooses to self-correct his fiscal situation, derived from the revocation or declaration of absolute nullity of the collection requirement, this act will be considered spontaneous and thus, the imposition of fines shall not be considered appropriate.