FINES FOR NON-COMPLIANCE IN FORTUOUS EVENT AND FORCE MAJEURE ON TAX OBLIGATIONS IN MEXICO

The objective of this investigation is to identify the obligation before the Tax Authority to issue receipts to the general public for the origin of a fine for non-compliance.According to Rule 2.7.1.24,now it is 2.7.1.21,this must have been issued and stamped within 72, today 24 hours, obligations that the taxpayer has when issuing the CFDI.The question arises thus: is the authority's fine legal?The authority establishes that taxpayers can use this SAT tool to comply with the obligations of people who do not have their own system.The problem arises when the platform is not in operation, which is very common, especially in the months of the pandemic, which means that the taxpayer is in a state of insecurity when partially fulfilling their obligations.Article 73 CFF: no fine will be imposed when tax obligations are spontaneously fulfilled outside the deadlines indicated by the tax provisions or when an infraction has been incurred due to force majeure or fortuitous event.In literature, it is demonstrated with procedures that lack harmony in articles 83 and 84 CFF, by establishing a fine for complying late with the issuance of the receipt.In methodology, the procedure for the legality of the fine is presented.As a result, it is considered that the authority does not justify in a harmonious manner the articles that gave rise to the infraction.Conclusion that the fine is inappropriate because the fiscal procedure is considered imprecise.