With the beginning of 2025, several tax provisions in our country are updated again, including the new increase in the thresholds for the calculation of fines for taxpayers’ non-compliance in tax matters. In this regard, we point out some of the most relevant and/or common violations, as well as the new thresholds with which the authority may set the respective penalty.
- Failure to file returns, or filing them after the due date. Fines ranging from $1,810.00 to $44,790.00, the fine is generated for each obligation omitted.
- Errors in data or documentation For each incorrect or missing piece of information in declarations, penalties range from $30.00 to $18,360.00, depending on the element in which the error or omission is found.
- When contributions are not paid within the term established by the tax provisions, in the case of contributions that are not determinable by the taxpayers, except when the payment is made spontaneously. Between $1,810.00 and up to $44,790.00.
- Irregularities in the use of CFDI Fines between $14,100.00 and $26,430.00 for noncompliance in the validation, incorporation of folios or digital stamps.
- Failure to keep accounting records or improper record keeping may result in fines of $1,960.00 to $19,530.00.
- Issuing CFDI with errors in the client’s data can generate penalties of up to $122,440.00, in addition to the closing of the establishment in case of recurrence.
- Violations in tax audits. Opposing tax visits or not providing requested information may result in fines from $22,400.00 to $67,210.00.
- Fines in administrative enforcement proceedings. A 2% of the tax credit owed will be charged for each proceeding, with a minimum amount of $560.00.
At Vega, Guerrero & Asociados we are at your disposal to advise you and defend you against any fine, sanction or act of authority that may be generated by local, state or federal administrative authorities. We specialize in providing solutions through strategic litigation in administrative and tax matters.
