Within the accumulation of legal actions that the National Office of Tax Administration, ONAT, has under its legal protection, it stands out in Contramaestre the action of this organism against the defaulters of the fiscal obligations in order to prosecute administrative or fiscal measures according to the magnitude of the violated by the taxpayers, both natural and legal.
Within the framework of the application of administrative measures, the ONAT, acts in the migratory regulation, to ensure the collection of debts incurred by persons who leave the national territory. According to the provisions of Law No. 113 of the Tax System, non-monetary sanctions may be the seizure of bank accounts (articles 417 and 418 of the law), closure of establishments, withdrawal of tax incentives (article 440) and also the regulation or prohibition of leaving the country.
The regulation or prohibition of departure abroad imposed on taxpayers in arrears, until they settle their debts with the State Budget, is provided for in the working agreement signed by the National Tax Administration Office (ONAT) and the Directorate of Identification, Immigration and Foreigners (DIIE) of the Ministry of the Interior (MININT).
This agreement is in turn covered by Articles 389 of Law No.113 of the Tax System and 11 of Decree 308, regarding the Regulations of the General Norms and Tax Procedures.
Other administrative measures are focused on the seizure of bank accounts to ensure that the amounts are not wasted or directed to other destinations, since the priority of payment is the amounts to the State Budget, as required by Law 164, Budget Law 2024, where the reduction of the fiscal deficit is a major commitment as a requirement of the economy in these times of deep crisis. In this sense, seizure regimes are applied preventively for 30 days, as established in Article 418 of the Tax Law.
In the midst of the consistent actions carried out by the ONAT of Contramaestre with its inspectors at the head and in conjunction with other agencies, some 88 debtors were identified here at the end of the first quarter of this year, recovering more than 8 million pesos for this concept, leaving 233.1 MP pending, so it has been necessary to go to a greater constancy in the actions of confrontation.
It is valid the permanent call of the authorities of the ONAT of Contramaestre to all taxpayers to comply with their tax responsibilities within the established term and in correspondence with their true economic capacity, which allows them to make their income transparent and, to the Government, to assume the social expenses committed for the year in Law 164, State Budget Law for 2024.
Certainly, the conditions of the national economy are complex, but even so, the State ensures the continuity and development of programs, economic and social policies, as well as access to basic services for the population.
This requires the adoption of all measures that may contribute so that the local budget is supported by the totality of the revenues agreed upon for the current fiscal year, for which reason it is not permissible for taxpayers to evade the treasury.
