|Month ||Mora||Extension |
|January – December||1.47% * ||0.98% ** |
* Article 21 of the Federal Tax Code sets forth the application of late fee rates for each one of the months in delinquency; for the case will be the one resulting from increasing 50% to the rate foreseen for them and for extension will be of 0.75%. See article 8º. of the Federal Income Law.
**Article 8 of the Federal Income Law for 2017, sets forth that, when in accordance with the Code it is allows for the late fee rate for extension to include updating, the late fee rate will be of 1% per month to be paid in monthly installments for up to 12 months; for the case of payment in monthly installments of more than 12 months and up to 24 months, the late fee rate will be 1.25% per month and 1.50% for payments of more than 24 months, as well as for payments in deferred installments.