Tax Law.- “Set of legal norms that regulate the activity of the Treasury, understood by Treasury as the State organ in charge of the determination, liquidation and administration of taxes. It is considered as a branch of Public Law, and is constituted by legal norms ”.
EQUIFINITY.- It comes from the Latin aequi, the same. It is understood as the property of achieving certain objectives through very different paths, with freedom from the individual conditions of the system. In other words, in social systems, it is claimed that the final results can be achieved under different initial conditions and in different ways; concur, in open systems the same final state can be reached, starting from different initial conditions and by different paths; on the other hand, in closed systems the final state is unequivocally determined by the initial conditions.
CONTRIBUTIONS.- It is stipulated in article 31 fraction IV of the Political Constitution of the United Mexican States, in which it states:
"ARTICLE 31: The obligations of" Mexicans:
"Section IV.- Contribute for the" public expenses, as well as those of the federation, "as well as the Federal District or the" State and Municipality in which they reside, in "the proportional and equitable manner" provided by the laws.
Actually, every contribution implies duty and all duty is an obligation. The ancient Roman definition of obligation which expresses, obligatio est juris vinculum quo necessitate astringirmur alicujus salvedae rei secumdum nostral civitatis jura, is not to be accepted among us.
The obligation is not a link, but produces a link; that is to say: the bond is a consequence of the obligation. That link relates to the creditor and the debtor, by necessity of the nature of the obligation.
SUBJECTS OF THE FISCAL OBLIGATION.- As in all obligations, in the prosecutor there is an active subject, or creditor, and a taxable or debtor, only that these elements have special characters in this obligation. It is known that the obligation is contracted by will or by legal provision; but in tax matters, it is normal for the obligation to have its origin in the law. Now, it should be noted that for the fulfillment of a fiscal obligation according to the principle of Equity, according to the fiscal law, different paths can be taken for the fulfillment of the obligation, being able to be these as mentioned above, by will or coercively sinedo applicable in the latter administrative offenses and even tax crimes; It is worth mentioning that among the administrative infractions are the fine,the arrest, closure, suspension of activities and confiscation of property.By law, whoever performs the act that generates the tax credit is obliged to cover the amount of the respective tax, and by law the State's right to collect it is born; really, in this obligation the will does not work so that it is caused; so the creditor is because the law marks it, and the debtor equally.
Thus, the Equifinity applied in tax law pursues the fulfillment of tax obligations regardless of the path or the methods used to achieve the end, this being the payment of contributions.
It is known to those familiar with tax law that the application of the economic-coercive power is carried out through the administrative procedure of execution; and there is more in this regard, the non-fulfillment of the fiscal obligation constitutes an infraction that the treasury punishes with a fine; and if non-compliance implies a crime, the active subject has the right to request that the relative criminal law be applied so that the violator of the same is punished by the judicial authority.
The obligation of the taxpayer of this tax relationship, observed from the point of view of the State, constitutes the tax credit; and the tax credit is made up of the main lot plus accessories; reason why the obligation of this subject is not exhausted paying only main luck.
CLASSIFICATION OF TAXPAYERS.- Taxpayers are classified into two main groups:
A) NATURAL OR NATURAL PERSONS:
They are those who obtain income from their personal work (People with sole proprietorships, liberal professionals, among others). For natural persons, law 8-92, of April 3, 1992, in its article No. 9 establishes that the interested party must present a series of documents for registration purposes such as a copy of the electoral credential, proof of address, copy of the Unique Cedula of Population Registration (CURP), copy of birth certificate, in the case of foreigners the interested party must present their passport or F1 or F2 certificate, duly filling out the questionnaire to the taxpayer, available from local administrations and agencies.
B) LEGAL OR MORAL PERSON:
They are those formed by the associations of several people in an organism or a society that are identified with a company name through a public instrument to which the law recognizes rights and powers to contract civil and commercial obligations. According to the Tax Law, it was established that all legal or moral person must provide a tax identification card which contains:
1. The name
2. Federal Taxpayer Registration Number (RFC)
3. Date of Incorporation of the Company
PAYMENT OF CONTRIBUTIONS. The payment of the Tax Obligation is the fulfillment of the payment of the due tax and must be made by the taxpayers to also include the payments for surcharges, compensatory interests and pecuniary sanctions so that this can be carried out, it is necessary that previously it has proceeded to practice the determination of the tax obligation whose payment is intended to be made because the determination is the act that declares the occurrence of the generating event and calculate the amount of taxes to be paid.
BREACH OF FISCAL OBLIGATIONS.- When this subtopic refers to fiscal obligations, I am referring, in general, to fiscal responsibilities; that is, both to pay contributions and to do or not to do that established by law.
Failure to comply with a tax obligation implies an offense or crime, as the case may be. The offense or crime merits a penalty for the person responsible for them. According to the Equifinity principle, compliance with the tax obligation must be carried out regardless of the path started but always with the firm intention of reaching the end, which translates into the payment of the subjects of the tax obligation, also when a contribution is paid late, surcharges must be paid for compensation to the treasury.
It should be clarified that the fact that surcharges have to be paid does not eliminate the possibility that a fine will also have to be covered. I also think it prudent to remember that the surcharge and the fine have a different essence, since the surcharge is compensation and the fine is a penalty.
EXTINCTION OF THE FISCAL OBLIGATION.- Like any other obligation, the prosecutor is extinguished by the fulfillment of the object thereof; but the prosecutor, in addition, can be extinguished by legal provision.
As a result of the aforementioned, the tax obligation will be extinguished by payment, by payment in payment, by prescription, by confusion, by forgiveness, by compensation, because the generating event is annulled or is null and void, due to insolvency or death of the debtor.
CONCLUSION
The essence of Equifinity in tax matters refers to taking different paths with the sole purpose of achieving the payment of contributions, taking different paths, whether in individuals or legal entities, being voluntary or coercive, it should be noted that for the payment of contributions there are exceptions to the rule, taking into account that a natural person in his form of salaried employees and legal entities constituted for non-profit purposes are exempt from the payment of contributions.
Bibliography
Political Constitution of the United States
Gregorio RODRÍGUEZ MEJÍA. Obligation is a legal link that constrains us on the need to pay something, in accordance with the law of our city. Rights Reserved, (C) 2011 IIJ-UNAM Institute for Legal Research of UNAM
Licda. Mary Ivelisse de León Arnaud, San Juan de la Maguana December 2003, Dominican Republic, Regional University Center Del Oeste, Faculty of Economic and Social Sciences, Specialty in Tax Accounting
deinteresgerencial.wordpress.com/analisis-conceptual-de-la-tgs-2/
De la garza, Sergio Francisco; Mexican Financial Law; Fifteenth edition, ed. Porrúa, México 1988.p.39.
