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Possibility of not paying fines resulting from the declaration of nullity or revocation of the administrative act.

On April 30, 2019, the Tax Administration Service published Annex 7 of the Miscellaneous Tax Resolution, which contains the regulatory criterion 17/CFF/N under the heading: “Declaration of plain and simple nullity or the revocation of the corresponding resolution does not detract from spontaneous compliance”.

Article 73, section II of the Federal Tax Code establishes that compliance with tax obligations is not considered to have been spontaneously complied with when the omission has been corrected by the taxpayer after the tax authorities have notified the taxpayer of a home visit order or, alternatively, there has been a requirement or any other action notified by the tax authorities, aimed at verifying compliance with the tax provisions.

Under this order of ideas, the criterion establishes that if derived from the revocation or declaration of plain and simple nullity of the collection process, the taxpayer chooses to self-correct its tax situation, such act will be considered spontaneous and therefore the imposition of fines will not be applicable.

It is important to emphasize that such revocation or declaration of nullity must have as a consequence that the collection process or the visit order be declared null and void by itself, otherwise, the tax authority will impose fines.

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