Penalty table
The fines incurred for each tax breach, under the provisions of the Business Code in force.
No penalties in force
For each breach, the IRS sets the fine between the minimum and the maximum according to the seriousness, duration, whether it was deliberate, the sums involved and any repeat offense. The nominal amount is the reference for an ordinary case. The scale differs for a sole proprietorship and for a legal entity (company, association).
| Tax breach | Sole proprietorship | Legal entity | ||||
|---|---|---|---|---|---|---|
| Min. | Nominal | Max. | Min. | Nominal | Max. | |
| No penalties in force for nowThe table fills up as the IRS bills are adopted by the State Government. | ||||||
Only the penalties from adopted texts are listed. An IRS bill only appears here once it has been adopted by the State Government. Read the Business Code →