Abstract

ANDRADE-CABEZAS, Hugo Fabian; CHACON-GOMEZ, Nayibe Eloina  and  CASTRO-SANCHEZ, Fernando de Jesús. Notary's responsibility in the collection and payment of state contributions: legal effects. Noesis [online]. 2025, vol.7, n.esp1, pp.1137-1153.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.481.

This study conducts a critical legal analysis of the penalties imposed on notaries for delays in collecting and paying notarial services to the State. The research identifies that the fines imposed are often disproportionate and unreasonable in relation to the obligation that has not been fulfilled. The analysis shows that notaries face practical difficulties, such as working with lines of credit for clients, which complicate the timely fulfillment of their tax obligations. This forces them, for fear of severe penalties, to cover state contributions with their own income. The article concludes by pointing out the urgent need to reevaluate the penalty framework to ensure proportionality and fairness in the fines imposed on notaries public.

Keywords : Revenue collection; notary; notarial function; notarial fees..

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