The tax crimes are those that a person commits when he / she makes a fraud to the Public Treasury through actions of tax evasion, whether they are monetary or if they are the result of inappropriate tax benefits.
The Political Constitution of Mexico, in section IV of its article 31 establishes the duty that Mexicans have to help for the government expenses of the Federation, States and also Municipalities.
Therefore, the payment of a tax is mandatory, to be able to give income to the legally determined amounts and thus comply with the main tax obligation, and penalties may be generated in case it is not complied with..
The criminal submission of the efforts aimed at avoiding tax commitments is not arranged according to a sanctioning function, but to the collection function, as it can be concluded from the possibility of exempting from criminal responsibility when a person regularizes their tax situation..
Two essential elements in these crimes are their patrimonial structure, taking into consideration their public nature, and also the collection function that comes from this structure..
Article index
All these crimes are fundamentally malicious, since fraud is inseparable from the fraudster intention of the subject.
Although this intention must be proven, if there are no favorable assumptions about its fact, the idea of a fortuitous intent can be accepted, given the extreme difficulties that it can mean to demonstrate the fraud in its entirety..
It refers to the natural person who dispenses with making the partial or total payment of any tax or receives any illegal benefit to the detriment of the Treasury.
Similarly, those who, acting as retainers or jointly obligated, ignore tax payments, provided that such negligence is due to cheating or to take advantage of the error.
For tax purposes, the taxpayer does not turn out to be the taxpayer whose joint obligor has the duty to withhold the payment of taxes and does not pay it when making that withholding, but the taxpayer becomes the treasury, because the tax credit is has determined is in your favor.
For this reason, the execution of any action or right will be in favor of the Public Treasury, and not of the taxpayer from whom the contribution has been withheld, without detriment to the actions that this takes against the withholder..
Those who meet the following conditions are responsible for a tax offense:
It is common in tax law that the process is dismissed when the defendants make or guarantee the payment of the omitted taxes, together with the corresponding accessories. The Ministry of Finance and Public Credit can request it.
The different types of tax crimes that are exposed in the Tax Code of the Federation of Mexico are the following:
- Concealment (Article 96).
- Of public employees or officials (Article 97).
- Attempt (article 98).
- Continued (Article 99).
- Smuggling (article 102) and its assimilates (article 105).
- Tax fraud (article 108) and its assimilates (article 109).
- Related to the Federal Taxpayers Registry (article 110).
- Related to accounting, declarations and documentation (article 111).
- Of auditors and depositaries (article 112).
- Relating to stamps, control devices and official marks (Article 113).
- Carried out by public servants based on embargoes, home visits and illegal inspection of merchandise (Article 114).
- Destruction or theft of merchandise in fiscal or supervised premises (article 115).
- Operations carried out with money acquired for illegal activities (article 115).
- Improper exercise of public service - Article 214.
- Abuse of authority and forced disappearance of persons - Article 215.
- Coalition of Public Servants - Article 216.
- Improper use of powers and attributions - Article 217.
- Concussion - Article 218.
- Intimidation - Article 219.
- Abusive exercise of functions - Article 220.
- Influence peddling - Article 221.
- General bribery and foreign public servants - Article 222.
- Embezzlement - Article 223.
- Illicit Enrichment - Article 224.
In the event that an employee or public official commits or participates in any way in a tax crime, the penalty to be applied for the resulting crime will be increased from three to six years in prison as indicated in the Federal Tax Code.
They are called qualified when the execution has been aggravating, excluding or mitigating, otherwise they are considered simple. Aggravating is the fact that increases the penalty of the crime, mitigating is the fact that reduces such penalty and excluding the fact that eliminates the penalty.
It consists of entering the country or extracting goods from it in illegal ways, according to article 102 of the Fiscal Code (CF), such as:
- Without permission.
- Omitting partial or total payment of taxes or compensatory fees.
- Export or import prohibited.
It is the correct name of what is known as tax evasion, which refers to not paying any tax through the use of artifice or making use of mistakes made by the tax authority. Their penalties in Mexico range from three months to nine years in prison..
It is not a forgery as such, but refers to the documents that support operations that did not take place..
- Whoever registers their fiscal or accounting operations in two or more books with different contents, of two or more accounting systems.
- Determine tax losses falsely.
- Whoever alters, hides or partially or totally destroys the accounting records, as well as the documentation corresponding to the respective entries, that is obliged to keep in accordance with tax laws.
- Who by himself, or by any interposed person, disseminates, makes improper or personal use, through any form or medium, of the confidential information.
- The person responsible for having omitted for more than 3 months to present the informative return of the income that has been generated in the immediately previous year subject to a preferential tax regime.
When it is omitted to request in the federal registry of taxpayers the personal registration or that of a third party for more than one year, counted from the date on which said registration should have been made.
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