Dividends paid and received (F-982)
Risk for the Company:
The Company must include among its transactions to be reported with related subjects the dividends received and paid at the end of the fiscal year, this is important, since these amounts may be so significant that they cause a Company that was not required to present the Report of operations with related subjects (F-982), now with the inclusion of these amounts, reach the value of $571,429, which is the minimum amount to report transactions with related subjects in the F-982.
Article 244, literal I of the Tax Code
l) Not submit or submit outside the legal term or submit without the specifications contained in this code or provided by the tax administration in its forms, the report of operations with related subjects or subjects domiciled, constituted or located in countries, states or territories with preferential tax regimes, low or no taxation or tax havens. Penalty: zero point five percent fine on equity or stockholders’ equity that appears in the balance sheet minus the surplus for unrealized asset revaluation, which may not be less than three monthly minimum wages. Regarding the general balance referred to in this literal, the provisions of the final paragraph of this article will also be applicable.