INFRACTIONS
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REFERENCE |
SANCTION |
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5. CONSTITUTE VIOLATIONS RELATED TO THE OBLIGATION TO ALLOW THE ADMINISTRATION TO CONTROL, REPORT AND APPEAR BEFORE IT. |
Article 177 |
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Failure to provide the information or documents required by the Administration on its activities or those of third parties with which it has a relationship or would provide it without observing the form, terms and conditions established by the Tax Administration, including failure to provide the information referred to in the second paragraph of Article 62-C or providing it without complying with the form and conditions established by superintendence resolution. 6. CONSTITUTE INFRINGEMENTS RELATED TO THE FULFILLMENT OF TAX OBLIGATIONS |
Subclause 5
Article 178 | 0.3% of IN |
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- Determining a lower tax liability or a higher or non-existent balance or credit in favor, tax loss or tax credit, or obtaining an undue or excess refund by incurring in the third paragraph of Standard XVI of the Preliminary Title. In case the offender, when determining his tax liability, had also incurred in the infraction provided for in subclause 1 of article 178, the applicable penalty for such infraction shall also be regulated by the provisions of this subclause.” |
Subclause 9 | 50% of the tax omitted, or 50% of the balance, credit or other similar concept unduly determined or 15% of the undue tax loss, or 100% of the amount unduly or excessively refunded. |