Understanding Tax Crimes and Fiscal Obligations

Tax Crimes and Legal Prescriptions

Regarding the previous declaration of the possible effect made by the Secretary of Finance, we address the following:

Prescribed Tax Crimes

• 3 years: From the day the Secretary gains knowledge of the act.
• 5 years: If the Secretary is not aware of the crime.

Tax Offenses and Nominees

Tax offenses are defined under Articles 102, 103, 104, and 107.

State Revenue and Taxation

State Income

State income consists of all revenues earned by the state for its existence and funding. These contributions are subdivided into various categories.

Definition of Taxes

Taxes are contributions unilaterally fixed by the state, excluding social contributions and rights.

Elements of Taxes

• Mandatory
• General
• Equitable
• Unilateral

Rights and Special Assessments

• Rights: Contributions established by law for services provided by the state or for the use/enjoyment of public domain property.
• Special Assessments: Contributions established by law for individuals and entities who directly benefit from public works.

Social Security Contributions

Contributions established by law for persons benefiting from security services provided by the state.

Administrative Processes and Fiscal Benefits

Resources Under SEDA

This refers to how to contest a decision or notification prior to the contentious instance in the case of audit records.

Administrative Process Resources

1. Revocation resources
2. Invalidity
3. Nullity of proceedings

Tax Definitions

• Tax Modifications: Specifications or labels that define certain rights.
• Subsidy: A partial removal of the obligation to comply with a contribution.
• Subjective Benefit: Benefits granted based on the qualities and characteristics of the individual.
• Objective Benefit: Benefits established according to the qualities and characteristics of an economic activity.
• Temporary Benefit: A benefit with a fixed validity period.
• Absolute Grant: Exemptions that are considered absolute.