TAX NON-CONFORMITY
These bonds are derived from the requirements of various authorities regarding differences or unpaid taxes, fees, duties, contributions, fines, etc. In this case, if the taxpayer does not agree with the requirement, he/she may present a non-conformity against the established Credit to the corresponding authority.
The bond guarantees to the corresponding authority the payment of the taxes, fines, fees or duties, as well as the applicable surcharges and updates, if the result of its management or disagreement is unfavorable to the taxpayer. The most common complaints are filed to:
Validity: It is considered open or undefined as the exact time frame for the resolution of the corresponding non-conformity procedure is not known.
PARTIAL PAYMENT AGREEMENT
When the taxpayer acknowledges the debts due following the requirements made by the aforementioned authorities, or the result of the non-conformity proceeding is adverse, then the taxpayer may agree to pay their debts plus the cost of the service (interest), in 12, 24, 36 or 48 installments.
The bond guarantees the authorities the timely payment of the agreed installments.
Validity: The same term of the established agreement.