¿Cómo procede aplicar la multa mayor por una omisión ante el SAT?

Un contribuyente puede hacerse acreedor de varias multas por un caso de omisión fiscal si este infringe diversas disposiciones fiscales, sin embargo, el Código Fiscal de la Federación establece que solo se deberá pagar la que corresponda a la infracción cuya multa sea mayor.

En caso de que el contribuyente haya incurrido en dos casos de omisión, por ejemplo: no pagar el impuesto al valor agregado ni el impuesto al comercio exterior, este beneficio no será aplicable, por lo que se impondrá una multa por cada una de las conductas omisivas del contribuyente.

Ahora que ya sabes cómo procede la aplicación de la multa mayor por omisión ponte atento y benefíciate de ella.

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