Reducing penalties in acts signed in accordance

Clarify your doubts by consulting your particular case


As we saw in section 3.8 of the Manual there are various types of inspection reports. Specifically, there are acts in accordance to those in which the taxpayer fully accepts the proposed settlement that the actuary inspector has practiced.

Compliance has the main effect of reducing the penalty by 30 percent. In other words, if the actuary inspector considers that the offense committed by the taxpayer deserves a fine equivalent to 100 percent of the amount left to pay, the signing of the document accordingly implies an automatic reduction of the penalty by 30 percent and is fixed at 70 percent.

The mentioned reduction is like a double-edged sword. On the one hand, it responds to a "prize" or "reward" that the taxpayer is given if they choose not to "interfere" with claims and appeals, inspection activities, anything thereby avoiding excessive litigation. Furthermore, it is configured as an undercover "legal blackmail."

In principle, if this makes the taxpayer save money and give less workload in the courts, we are not opposed to the existence of a negotiating formula assessed for a penalty. However, if misused, the application of an automatic reduction of the penalty can be a way to give a certificate of legality to sanctions often contrary to law, indeed inducing taxpayers to forgo any appeal.