Sole article.-replaced No. 16 of article 97 of the code tax, contained in article 1 of Decree Law No. 830, 1974, by the following text: "16. The loss or disablement not fortuitous of books of accounts or documents which serve to prove the accounting entries or in connection with the activities affected to any tax, shall be punished in the following way: to) a fine of a monthly tax unit at 20 annual tax units, which, in any case, may not exceed 15% of the equity capital; or (b) if taxpayers should not determine equity, its determination is impossible or that one is negative, a fine of half a monthly tax unit up to ten annual tax units.
It is presumed not fortuitous, absence of proof to the contrary, the loss or disablement of books of accounts or documents referred to in the first paragraph, when giving notice of this fact or detect it subsequent to a notification or any other requests for service that says relationship with such books and documentation. In addition, in these cases, the loss or disablement not fortuitous shall be punished as follows: to) a fine of a monthly tax unit to thirty annual tax units, which, in any case, may not exceed 25% of the equity capital; or (b) if taxpayers should not determine equity, it is not possible to determine it or it is negative, the fine will apply with a minimum of a monthly tax unit to a maximum of twenty annual tax units.
The loss or disablement of the books of accounts or documents referred to in subsection materialized as fraudulent procedure aimed to hide or disfigure the true amount of operations or to evade the tax, shall be punished pursuant to subsection first n ° 4 ° of article 97 of the tax code.
In all cases of loss or disablement, taxpayers must: a) give notice to the service within 10 days, and b) reconstituted accounting within the time and in accordance with the rules fixed by the service, term which may not be less than thirty days.
Breach of the provisions of the preceding paragraph, shall be punished by a fine of up to ten monthly tax units.
For the purposes specified in the first and second subparagraphs of this number, means equity capital defined in article 41, no. 1 °, of the law on income tax, existing at the beginning of the marketing year in which occurs the loss or disablement.
In any case, the loss or disablement of the books of account shall suspend prescription established in the first and second subparagraphs of article 200, the date in which the legally reconstituted books are available to service. "."