What are the implications for not delivering Electronic Accounting?
In case of non-compliance, the Federal Tax Code (CFF) mentions the following sanctions (Amounts in Mexican pesos):
Between $ 260 and $ 11,960 of penalty for taxpayers who do not keep their Accounting (article 84); that do not have any special book or record of income and expenses required by law. Likewise, taxpayers will also be worthy of sanction if the Accounting is found in a different way or in different places than those established; if they do not make the accounting entries corresponding to the operations carried out or make them incomplete, inaccurate or outside the respective deadlines; and if they do not keep the accounting at the disposal of the authorities for the established period.
