Formal-duty fines (art. 94 of the Tax Code)

Art. 94 of the Tax Code (Decreto 6-91) lists the formal-duty offences and their fines: failing to report changes in registration data or accountant within 30 days, Q50 per day up to Q1,500 (item 1); omitting or altering the NIT on documents, Q100 per document (item 2); buying without demanding an invoice, a fine equal to the tax on the transaction (item 3); not keeping mandatory books up to date, Q5,000 each time audited (item 4); offering goods without the tax in the price, Q5,000 (item 6); failing to collect or withhold taxes, a fine equal to the tax omitted (item 7); filing returns after the deadline, Q50 per day of delay with a cap (item 9); not attending summonses, Q1,000 each time (item 10); operating without registering, Q10,000 (item 15); issuing illegible or incomplete invoices, Q5,000 per monthly period (item 17); not issuing withholding certificates, Q1,000 per certificate (item 18).

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