The importance of the tax domicile to avoid incurring in infractions, sanctions and a possible tax crime

Abstract

When talking about the tax domicile, a particular problem is presented, this virtue of the fact that taxpayers, especially natural persons, lose sight of the importance of it, since it is not only about the timely presentation of the various payment declarations or informative, but to keep the Federal Taxpayers Registry (RFC) updated, giving timely notice to the tax authority if any change or update occurs, such as the tax domicile, to avoid incurring violations of tax provisions and as consequence to the corresponding sanctions and even a tax offense. The focus of this research is descriptive, through a process of bibliographic and documentary compilation that allows taxpayers to correctly comply with all their tax obligations, generating trust and certainty whit their clients and suppliers with whom they usually carry out business operationsand translate into highereconomic growth.