Code Fiscal Of The Federation

Original Language Title: Código Fiscal de la Federación

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Tax Code of the Federation

FEDERATION TAX CODE

Official Journal of the Federation December 31 1981

Last Reform Published DOF March 14, 2014

Amounts updated by Resolution Miscellaneous Fiscal DOF 07-01-2015

On the sidelines a seal with the National Shield, which reads: United Mexican States.-Presidency of the Republic.

JOSÉ LÓPEZ PORTILLO, Constitutional President of the United Mexican States, to its inhabitants known:

That the H. Congress of the Union has been used to address the following

DECREE:

The Congress of the United Mexican States, Decreta:

FEDERATION TAX CODE

TITLE FIRST

General Provisions

CHAPTER I

Item 1o. -The natural and moral persons are obliged to contribute to the public expenses according to the respective tax laws. The provisions of this Code shall apply in their absence and without prejudice to the provisions of international treaties to which Mexico is a party. Only by law can a contribution be made to a specific public expenditure.

The Federation is required to pay contributions only when the laws expressly state it.

Foreign states, in cases of reciprocity, are not required to pay taxes. The entities or agencies belonging to those states are not covered by this exemption.

Individuals who are not required to pay contributions in accordance with tax laws will only have the other obligations that they expressly set out in their own laws.

Article 2o.-Contributions are classified into taxes, social security contributions, improvements and rights contributions, which are defined as follows:

I.     Taxes are the contributions established in law that must be paid by the natural and moral persons who are in the legal situation or in fact foreseen by it and which are different from those mentioned in fractions II, III and IV of this Article.

II.   Social security contributions are the contributions established in law by persons who are replaced by the State in the fulfilment of obligations laid down by the law in matters of social security or persons who are benefit in particular from social security services provided by the same State.

III. Contributions of improvements are those established in the Law by the natural and moral persons who benefit directly from public works.

IV.   Rights are the contributions established in Law for the use or exploitation of the assets of the public domain of the Nation, as well as for receiving services provided by the State in its functions of public law, except when provided by decentralised bodies or bodies which are not concentrated when in the latter case, they are any consideration other than those provided for in the Federal Law on Rights. The contributions from the decentralised public bodies for the provision of exclusive State services are also rights.

When decentralised bodies provide the social security referred to in section II, the corresponding contributions shall be of the nature of social security contributions.

The surcharges, penalties, execution costs and compensation referred to in the seventh paragraph of Article 21 of this Code are accessories of the contributions and participate in the nature of these. Provided that this Code refers only to contributions, it shall not be construed as including accessories, with the exception of the provisions of Article 1.

Article 3o. -The income of the State is taken advantage of by functions of public law other than contributions, income derived from financing, and from those obtained by decentralized organizations and participation companies state.

The surcharges, penalties, execution costs and compensation referred to in the seventh paragraph of Article 21 of this Code, which apply in relation to They are accessories of these and participate in their nature.

The use of fines imposed for infringements of laws or regulations that are not of a fiscal nature, may be intended to cover the costs of operation and investment of the departments responsible for implementing or monitoring compliance with the provisions whose infringement resulted in the imposition of the fine, where such a specific destination is so establish the applicable legal provisions.

Products are the consideration for the services provided by the State in its private law functions, as well as for the use, exploitation or disposal of property of the domain private.

Article 4o. -It is tax credits that are entitled to receive the State or its decentralized agencies that come from contributions, from their accessories or from taking advantage of them, including those that derive from the responsibilities that the State has the right to require their officials or employees or individuals, as well as those to whom the laws give them such a character and the State to be entitled to receive it as an employed person.

The collection from all proceeds of the Federation, even if they are destined for a specific purpose, will be made by the Secretariat of Finance and Public Credit or by the offices that the Secretariat authorises.

For the purposes of the preceding paragraph, the authorities that transmit tax credits to the Tax Administration Service for recovery must comply with the requirements which, by means of general rules, establishes that body.

Article 4o. -A. -Taxes and accessories required by foreign states whose collection and recovery is requested from Mexico, in accordance with international treaties on mutual assistance in the recovery of which Mexico is a party, shall be applicable to them. the provisions of this Code concerning the notification and enforcement of tax credits.

The Secretariat of Finance and Public Credit or the offices authorized by it will collect, in accordance with the international treaties mentioned above, the taxes and their accessories required by foreign states.

Article 5o. -The tax provisions laying down charges for individuals and those which derogate from them, as well as those for infringements and penalties, are strictly applicable. They are considered to set charges to private individuals the rules that relate to the subject, object, base, rate or rate.

The other tax provisions will be interpreted by applying any method of legal interpretation. In the absence of an express tax rule, the provisions of the common federal law shall be applied in a way that is not contrary to the nature of the tax right.

Article 6o. -Contributions are caused in accordance with legal or factual situations, provided for in the tax laws in force during the time they occur.

Such contributions shall be determined in accordance with the provisions in force at the time of their causation, but the rules on procedure to be issued shall apply to them. after.

It is up to the taxpayers to determine the contributions to their position, unless otherwise stated. If the tax authorities have to make the determination, the taxpayers will provide them with the necessary information within 15 days of the date of their causation.

Contributions are paid on the date or within the time limit set out in the respective provisions. In the absence of any express provision, the payment shall be made by means of a declaration to be lodged with the authorised offices within the time limit set out below:

I.     If the contribution is calculated for periods established in Law and in the cases of withholding or collection of contributions, the taxpayers, retainers or persons to whom the laws impose the obligation to collect them, will find out no later than day 17 of the immediate calendar month after the termination of the retention period or the collection, respectively.

II.   In any other case, within 5 days of the time of the causation.

III. (Repeals).

In the case of contributions to be paid by withholding, even if the person who is required to do so does not withhold or pay for the relative consideration, the retainer will be required to find out an amount equivalent to the amount it should have retained.

When the retainers must make a payment on goods, they will only do the delivery of the good in question if the one who must receive it provides the necessary funds to carry out the retention in national currency.

Who makes payment of tax credits shall obtain from the office collecting, the official form, the official receipt or the form valued, issued and controlled exclusively by the Secretariat of Finance and Public Credit or the documentation provided in the respective provisions, which consists of the original printing of the recording machine. In the case of payments made at the offices of the credit institutions, the printing of the recording machine, the stamp, the evidence or the electronic acknowledgement with digital stamp shall be obtained.

When tax provisions set options for taxpayers to meet their tax obligations or to determine contributions to their charge, the elected the taxpayer shall not be able to vary it in respect of the same financial year.

Article 7o. -Tax laws, regulations and administrative provisions of a general nature shall enter into force throughout the Republic on the day following that of their publication in the Official Journal of the Federation, unless a date is set back.

Article 8o.-For tax purposes, Mexico, a country and a national territory, will be understood, which in accordance with the Political Constitution of the United Mexican States integrates the national territory and the exclusive economic zone situated outside the territorial sea.

Article 9o.-They are considered residents on national territory:

I.     To the following physical persons:

a) Those who have established their house in Mexico. Where the natural persons concerned also have a room in another country, they shall be considered to be resident in Mexico, if their vital interests are in the national territory. For these purposes, the centre of vital interests shall be deemed to be on national territory where, inter alia, they are located in any of the following cases:

1.    When more than 50% of the total income earned by the natural person in the calendar year has a source of wealth in Mexico.

2.    When in the country they have the main focus of their professional activities.

b) Mexican nationals who are state officials or workers of the State, even if their vital interests center is abroad.

Will not lose the status of residents in Mexico, natural persons of Mexican nationality who credit your new tax residence in a country or territory where your income is subject to a preferential tax regime in the terms of the Income Tax Act. The provisions of this paragraph shall apply in the tax year in which the notice referred to in the last paragraph of this article is presented and during the following three fiscal years.

The provisions of the preceding paragraph shall not apply, where the country in which the new paragraph is credited tax residence, have a comprehensive agreement on the exchange of tax information with Mexico.

II.   The moral persons who have established in Mexico the principal administration of the business or its effective address.

Except proof to the contrary, it is presumed that the natural persons of Mexican nationality are resident on national territory.

Any natural or moral persons who cease to be resident in Mexico in accordance with this Code shall submit a notice to the tax authorities, at the latest within the 15 immediate days prior to the one in which the tax residence change occurs.

Article 10. -Tax domicile is considered:

I.     Dealing with individuals:

a) When they do business, the place where the main seat of their business is located.

b) When they do not perform the activities mentioned in the previous paragraph, the local use for the performance of their activities.

c) Only in cases where the natural person, who performs flagged activities in the previous incissos do not have a local, your house room. For these purposes, the tax authorities shall make the knowledge of the taxpayer in his/her room, which has a period of five days to prove that his domicile corresponds to one of the assumptions provided for in points (a) or (b) of the fraction.

Provided that the taxpayer has not stated any of the addresses referred to in the preceding points or has not been located therein, it shall be deemed to be the address of the taxpayer to the financial institutions. or cooperative savings and loan companies, where they are users of the services they provide.

II.   In the case of moral people:

a) When they are resident in the country, the place where the main business administration is located.

b) If these are establishments of moral persons residing abroad, such establishment; in the case of several establishments, the premises where the principal administration of the business is located in the country, or in the defect they designate.

Where taxpayers have not designated a tax domicile being obliged to do so, or have designated as tax domicile a place other than the place of business The tax authorities may, in accordance with the provisions of this same provision or where they have declared a fictitious address, take action at any place where they carry out their activities or at the place where they comply with the provisions of this Regulation. Article is considered to be your domicile, interchangeably.

Article 11. -When tax laws establish that contributions will be calculated for fiscal years, these will coincide with the calendar year. Where the moral persons commence their activities after 1 January, in that year the tax year shall be irregular, the day on which they commence activities and end on 31 December of the year in question.

I.     (Repeals).

II.   (Repeals).

In cases where a company enters into liquidation, is merged or is spun off, provided that the company is out of business, the tax year will end in advance in the the date on which it enters into liquidation, is merged or is split, respectively. In the first case, an exercise shall be deemed to be for all the time when the company is in liquidation.

When tax laws establish that contributions are calculated per month, it will be understood to correspond to the calendar month.

Article 12. Within the time limits set in days, Saturdays, Sundays and 1o shall not be counted. of January; the first Monday of February in commemoration of February 5; the third Monday of March in commemoration of March 21; the 1o. and May 5; September 16; the third Monday of November in commemoration of November 20; the 1st. December of every 6 years, when it corresponds to the transmission of the Executive Branch and December 25.

Nor will these deadlines be counted, the days when the federal tax authorities will have a general vacation, except in the case of deadlines for filing statements and payment of contributions, exclusively, in which cases those days are considered to be business. It is not a general holiday that is awarded in a staggered manner.

Within periods set by periods and those in which a given date is flagged for extinction will be computed every day.

When deadlines are fixed per month or per year, without specifying that they are calendar, it is understood that in the first case the deadline ends on the same day of the calendar month after the one in which it was started and in the second, the term will expire on the same day of the next calendar year to the one in which it was started. Within the time limits set by month or year when the same day does not exist in the corresponding calendar month, the term shall be the first working day of the following calendar month.

By way of derogation from the preceding paragraphs, if the last day of the deadline or the date determined, the offices to which the procedure is to be processed remain closed. during the normal working hours or in the case of an indeft day, the period shall be extended until the following working day. The provisions of this Article are applicable, including where credit institutions are authorized to receive statements. The period shall also be extended until the following working day, on the last day of the deadline for the submission of the respective declaration, to the authorised credit institutions.

Tax authorities will be able to enable the business days. This should be communicated to individuals and will not alter the calculation of time limits.

Article 13. -The practice of prosecution by the tax authorities must be carried out in working days and hours, which are between 7:30 and 18:00. A notification diligence initiated in business hours may be concluded in an indeft time without affecting its validity. In the case of the verification of goods and goods in transport, they shall be considered to be business every day of the year and 24 hours a day.

Tax authorities for the practice of home visits, administrative procedure of execution, notifications and precautionary embargoes, may be able to enable and business hours, when the person with whom the diligence is to be performed carries out the activities for which he or she is required to pay contributions in days or hours. A diligence initiated in business days and hours may also be continued in days or hours when the continuation is the subject of the accounting or property assurance of the individual.

Article 14. -It is understood by disposal of goods:

I.     All transmission of ownership, even in which the enajenante reserves the domain of the well-alienated.

II.   The awards, even if they are done in favour of the creditor.

III. The contribution to a partnership or partnership.

IV.   The one that is done by leasing.

V.    The one that is done through the trust, in the following cases:

a) In the act in which the trustee designates or is required to designate a different trustee of him and provided that he has no right to reacquire the trust in the goods.

b) In the act in which the trustee loses the right to reacquire the assets of the fiduciary, if such a right has been reserved.

When the trustee receives certificates of participation for the assets that it affects in trust, the goods shall be deemed to have been disposed of when the certificate is received by the person concerned, except in the case of shares.

VI.   The assignment of the rights held on the property to the trust, in any of the following moments:

a) In the act in which the designated trustee cedes his or her rights or instructions to the trustee to transmit the property of the goods to a third party. In such cases, the trustee shall be deemed to acquire the goods in the act of his designation and to the persons at the time of giving up their rights or of giving such instructions.

b) In the act in which the person is entitled to give up his or her rights if the latter includes the rights of the goods to be transmitted in his favour.

When certificates of participation are issued for the goods affected by the trust and are placed between the large investor public shall not be deemed to have been assigned such assets when such certificates are issued, unless they give their holders the right to take advantage of those assets directly or in the case of shares. The disposal of the certificates of participation shall be deemed to be a disposal of receivables which do not represent the property of property and shall have the tax consequences laid down by the tax laws for the disposal of such assets. titles.

VII.             The transmission of the domain of a tangible good or the right to acquire it through the disposal of credit titles, or the assignment of rights that represent them.

The provisions in this fraction are not applicable to actions or social parts.

VIII. The transmission of credit rights related to the supply of goods, services or both through a financial factoring contract at the time of the conclusion of the contract, except when transmitted through factoring with a mandate for a charge or a delegated charge, as well as for the transmission of credit rights by natural persons, in which it shall be deemed to have been disposed of until the time when the corresponding appropriations are charged.

IX.   The one that is carried out by merger or division of companies, except in the cases referred to in Article 14-B of this Code.

It is understood that a time limit with deferred payment or in partial payments is made, when they are carried out with clients that are public in general, they differ more than 35% of the price for after the sixth month and the agreed period exceeds twelve months. Operations carried out with the general public are considered when the simplified tax vouchers referred to in this Code are issued by them.

It is considered that the disposal is carried out on national territory, among other cases, if the property is located in that territory when the shipment is made to the acquirer and when not having sent, in the country the material delivery of the good by the enajenante is carried out.

When in accordance with this Article it is understood that there is disposal, the acquirer shall be considered the owner of the goods for tax purposes.

Article 14-A. -It is understood that there is no disposal in the operations of loans of securities or securities for the delivery of the goods lent to the borrower and for the restitution of the same to the lender, provided that the goods are actually restored to more the operation and the same shall be carried out in accordance with the general rules which the Tax Administration Service may issue. In the event of non-compliance with any of the requirements set out in this Article, the disposal shall be understood at the time when the loan operations of securities or securities are carried out, as the case may be.

Article 14-B.-For the purposes of the provisions of Article 14, fraction IX, of this Code, there shall be no disposal in the following cases:

I.     In the case of a merge, provided the following requirements are met:

a) The merger notice referred to in the Regulation of this Code is present.

b) That after the merger the merging company continues to carry out the activities carried out by the merger and the merging companies prior to the merger, for a period of at least one year immediately following the date of the merger. the one that has effects the merger. This requirement shall not be required when the following assumptions are met:

1.    Where the revenue from the preponderant activity of the merged entity for the immediate period prior to the merger is derived from the lease of goods used in the same merger activity.

2.    When in the immediate period prior to the merger, the merged entity has received more than 50% of its revenue from the merger, or the merger has received more than 50% of its revenue from the merger.

The requirement referred to in this paragraph shall not be required where the subsidiary company is liqued before a year after the date on which the merger takes effect.

c) The subsidiary company or the company that emerges on the occasion of the merger, submits the tax returns for the financial year and the information that in the terms established by the tax laws correspond to the company or merged companies, corresponding to the financial year ended by merger.

II.   In excision, provided the following requirements are met:

a) The owning shareholders of at least 51% of the shares with the right to vote of the breakaway company and of the splinter companies, shall be the same for a period of three years from the immediate year preceding the date of the the date on which the split takes place.

For the purposes of the preceding paragraph, the shares that are considered to be placed among the large investor public shall not be computed in accordance with the rules that the effect of the Tax Administration Service and provided that such actions have been effectively offered and placed among the large public investor. The shares that had been repurchased by the issuer are not considered to be placed among the large investor public.

Dealing with non-equity companies will be considered the value of the social partners instead of the voting shares, in which case 51% of the social partners shall represent at least 51% of the votes corresponding to the total of the contributions.

During the period referred to in this paragraph, shareholders of at least 51% of the shares with the right to vote or the partners of at least 51% of the social partners As appropriate, they must maintain the same proportion in the capital of the divisions which they had in the breakaway company before the split, as well as in the capital of the breakaway company, where it is a subsidiary.

b) When a company is to disappear on the basis of a division, the company shall designate the company to assume the obligation to file the tax returns for the financial year and information as provided for in the established by the tax laws correspond to the breakaway. The designation shall be made in the extraordinary assembly in which the split has been agreed.

When, within five years of a merger or a division of companies, a merger is intended to be made, an authorisation must be sought from the companies. tax authorities prior to the merger. In this case to check compliance with the requirements set out in this article, the taxpayers will be in the general rules that the Tax Administration Service will issue to the effect.

For the purposes of this article, it is not in breach of the requirement for the ownership of the shares to be held in the article, when the ownership of the shares is by cause of death, settlement, adjudication or donation, provided that in the latter case the requirements laid down in Article 93 (XXIII) of the Income Tax Act are met.

The provisions of this article shall not apply where in the terms of the Income Tax Act the division of capital reduction is granted to the division.

In cases where the merger or division of companies is part of a corporate restructuring, it must also comply with the requirements laid down for the restructures in the Income Tax Act.

In cases of merger or division of companies, where the company is a member of the company, the subsidiary company, the company which arises on the occasion of the merger or the split which is designated, must, without prejudice to the provisions of this Article, find out the relevant taxes or, where appropriate, have the right to request the refund or to compensate the balances in favour of the company which disappears, provided that the requirements are met which are laid down in the tax provisions.

In the statements for the financial year corresponding to the merged company or the company which are not removed, all cumulative revenue and the authorised deductions; the total amount of the acts or activities taxed and exempt; the value of all its assets or debts, as appropriate, which it had since the beginning of the financial year and until the day of its disappearance. In this case, the date of termination of the financial year shall be deemed to be the date of the merger or division.

The provisions of this Article shall apply only to the merger or division of companies resident in the national territory and provided that the company or companies which they arise on the occasion of such merger or division, are also resident in the national territory.

Article 15. -For tax purposes, leasing is the contract for which a person is obliged to grant to another the use or temporary enjoyment of tangible assets, obliging the latter to liquidate, in partial payments as consideration, a a determined or determinable amount of money covering the value of the purchase of the goods, the financial charges and other accessories and to the expiry of the contract of any of the terminal options established by the Law of the Matter.

In the case of leasing transactions, the respective contract must be written and expressly set out the value of the object of the transaction and the rate of agreed interest or the mechanics to determine it.

Article 15 -A. -a division of companies, the transfer of all or part of the assets, liabilities and capital of a company resident in the country, to which it is referred to as a breakaway, to another company or other company resident in the country specifically for this purpose, called splinter. The division referred to in this Article may be carried out in the following terms:

a).- When the splinter transmits a portion of its assets, liabilities, and capital to one or more splintes, without it being extinguished; or

b).- When the company is broadcasting the whole of its assets, liabilities and capital, to two or more divided companies, the first one is extinguished. In this case, the split company designated under the terms of Article 14-B of this Code shall keep the documentation referred to in Article 28 of that Code.

Item 15 -B. -royalties, among others, are considered to be payments of any kind for the use or temporary enjoyment of patents, certificates of invention or improvement, trademarks, trade names, copyrights on literary, artistic or scientific works, including cinematographic films and recordings for radio or television, as well as drawings or models, plans, formulae, or industrial, commercial or scientific procedures and equipment, as well as the amounts paid by transfer of technology or information relating to industrial, commercial or scientific, or other right or similar property.

For the purposes of the preceding paragraph, the use or temporary enjoyment of copyright on scientific works includes that of computer programs or sets of instructions required for the operational processes of the same or for carrying out implementation tasks, regardless of the means by which they are transmitted.

Payments made for the right to receive visual images, sounds or both, or payments made for the right to allow, are also considered as royalties. access to such images or sounds to the public, where in both cases they are transmitted by satellite, cable, optical fibre or other similar means.

Technical assistance payments will not be considered as royalties. Technical assistance shall mean the provision of independent personal services by which the provider undertakes to provide non-patentable knowledge, which does not involve the transmission of confidential information relating to experiences. industrial, commercial or scientific, forcing the borrower to intervene in the application of such knowledge.

Article 15 -C. For the purposes of this Code, credit institutions, institutions shall be understood as a financial institution. insurance offering life insurance, retirement fund managers, credit unions, exchange houses, popular financial corporations, variable income investment companies, investment companies in debt instruments, corporations operators of investment companies and companies which provide services for the distribution of shares in investment companies.

To be considered as financial institutions, the cooperative savings and loan companies authorized to operate in the terms of the Law for Regular Activities of the Cooperative Savings and Loan Societies shall comply with all obligations applicable to the financial institutions referred to in the preceding paragraph.

Article 16. -Business activities shall mean the following:

I.     The commercials that are the ones that conform to the federal laws have that character and are not included in the following fractions.

II.   The industry understood as the extraction, preservation or transformation of raw materials, finished products and the development of satisfiable.

III. Agricultural crops comprising the activities of sowing, cultivation, harvesting and the first disposal of the products obtained, which have not been the subject of industrial processing.

IV.   The livestock breeding and fattening of livestock, poultry and animals, as well as the first disposal of their products, which have not been the subject of industrial processing.

V.    The fishing activities that include breeding, cultivation, promotion and care of the reproduction of all kinds of marine and freshwater species, including aquaculture, as well as the capture and extraction of the same and the first disposal of these products, which have not undergone industrial processing.

VI.   The silvicults that are the cultivation of the forests or mountains, as well as the breeding, conservation, restoration, promotion and exploitation of the vegetation of the same and the first disposal of their products, which have not been the object of industrial transformation.

The physical or moral person who performs the activities referred to in this article, either directly, through trust or through third parties, is considered to be an undertaking; establishment shall mean any place of business where the business activities are developed, partially or wholly.

Article 16-A.-For the purposes of tax provisions, the following financial transactions are defined as:

I.     Those in which one of the parties acquires the right or obligation to acquire or dispose of future goods, shares, securities, securities, currencies or other consumables which are listed on recognised markets, at a price fixed to the to hold them, or to receive or pay the difference between that price and the difference between that price and the goods at the time of the expiry of the derivative transaction, or the right or obligation to hold one of these transactions.

II.   Those referring to an indicator or a basket of indicators, indices, prices, interest rates, exchange rate of a currency, or other indicator that is determined on recognised markets, where differences between their value are settled agreed at the start of the operation and the value they have on specific dates.

III. Those in which the rights or obligations associated with the operations referred to in the previous fractions are put in place, provided that they comply with the other applicable legal requirements.

It is considered debt-related financial transactions, those that are related to interest rates, debt securities, or the National Consumer Price Index; (a) means financial transactions which are derived from capital, those relating to other securities, goods, currencies or baskets or stock indices. Derivative financial transactions that do not fall within the assumptions referred to in this paragraph shall be considered as capital or debt in the light of the nature of the underlying.

Article 16-B.-It is considered as part of the interest the adjustment that through the denomination in units of investment, by the application of indices or factors, or any other form shall be made of the claims, debts, transactions as well as the amount of the payments of the leasing contracts.

Article 16-C.-For the purposes of Article 16-A of this Code, they are considered as recognized markets:

I.- The Mexican Stock Exchange and the Mexican Derivatives Market.

II.- Stock exchanges and equivalent systems for the listing of securities, contracts or goods, which have at least five years of operation and have been authorised to operate on such a basis in accordance with the laws of the country in which they are located, where the prices to be determined are public knowledge and cannot be handled by the contracting parties to the derivative financial transaction.

III. In the case of price indices, these should be published by the National Institute of Statistics and Geography, by the equivalent monetary authority or the institution competent to calculate them, in order to be considered to be the underlying as determined in a recognised market. In the case of derivative financial transactions involving interest rates, the exchange rate of a currency or another indicator, the underlying instruments shall be understood to be traded or determined in a recognised market where the information is in respect of such indicators is public knowledge and published in a printed medium, the source of which is a recognised institution in the market concerned.

Article 17. -Where income is collected in goods or services, the value of such goods or services shall be deemed to be in the national currency at the date of the collection in accordance with the quotations or values on the market, or in the absence of both the value of the latter. The provisions of this paragraph are not applicable in the case of foreign currency.

When goods are provided on the basis of the provision of a service, or the borrower's use or temporary enjoyment is granted, it shall be deemed to be income for the service or as the value of the service. (a) the total amount of consideration by the borrower, provided that they are goods that are normally provided or are granted for use or enjoy the service in question.

In cases where the consideration is paid by electronic transfer of funds, they shall be deemed to have been effectively collected at the time of such transfer. transfer, even if the person receiving the deposit does not manifest their conformity.

Article 17-A.-The amount of the contributions, availments, as well as the returns in charge of the federal fiscus, will be updated for the course of time and for reasons of the price changes in the country, for which the updating factor will be applied to the quantities to be updated. This factor shall be obtained by dividing the National Consumer Price Index from the month before the most recent of the period between the preceding month in the month preceding the oldest of that period. The contributions, the leverage, as well as the returns in charge of the federal treasury, will not be updated for fractions of the month.

In cases where the National Consumer Price Index for the month prior to the most recent month of the period has not been published by the National Statistics Institute. and Geography, the update in question will be performed by applying the last published monthly index.

The values of goods or transactions will be updated in accordance with the provisions of this Article, when the tax laws so establish. The provisions shall indicate in each case the period in question.

The updated amounts retain the legal nature they had before the upgrade. The amount of this amount, determined in the provisional, final and financial payments, shall not be deductible or creditable.

When the result of the operation referred to in the first paragraph of this article is less than 1, the update factor to be applied to the amount of the contributions, Benefits and returns in charge of the federal treasury, as well as the values of goods or transactions to be treated, shall be 1.

The national currency amounts to be established in this Code will be updated when the cumulative percentage increase of the National Consumer Price Index from the month they were last updated, exceed 10%. This update shall enter into force from 1 January of the following financial year to the year in which the increase was made. For the update referred to above, the period from the last month used in the calculation of the last update and until the last month of the year in which the percentage quoted is exceeded shall be considered. For these purposes, the update factor will be obtained by dividing the National Consumer Price Index from the immediate month before the most recent of the period between the National Consumer Price Index for the last month that was used in the last update calculation.

Dealing with amounts that are set forth in this Code that have not been subject to an update in the terms of the preceding paragraph, to carry out your updating, where appropriate in the terms of that subparagraph, the National Consumer Price Index for the month of November of the immediate year preceding that in which they entered into force shall be used.

To determine the amount of the amounts referred to in the sixth and seventh paragraphs of this Article, weight fractions shall be considered, including This amount will be adjusted so that the amounts of 0.01 to 5.00 pesos in excess of a dozen, are adjusted to the previous ten and from 5.01 to 9.99 pesos in excess of a dozen, will be adjusted to the immediate top ten.

The Tax Administration Service will perform the arithmetic operations provided for in this article and publish the update factor as well as the amounts updated in the Official Journal of the Federation.

When, in accordance with the tax provisions, arithmetic operations are to be performed, in order to determine factors or proportions, they shall be calculated up to the decimation.

Article 17-B.-For the purposes of the tax provisions, the joint participation of all persons engaged in business activities shall be understood the reason for the conclusion of an agreement, provided that they, by law or by the convention itself, participate in the profits or losses arising from that activity. The participating association shall have legal personality for the purposes of the tax law when it carries out business activities in the country, when the agreement is concluded in accordance with Mexican law or when one of the alleged laid down in Article 9o. of this Code. In the aforementioned cases, the participating association in Mexico will be considered.

The joint venture will be required to comply with the same tax obligations, on the same terms and under the same provisions, established for individuals. moral in the tax laws. For such purposes, where such laws refer to a moral person, the participating association shall be understood to be included in the terms of this precept.

For the tax purposes, and in the defense media that stand against the tax consequences arising from the business activities carried out to through the partnership in participation, the associative will represent that association.

The participation association will be identified with a name or social reason, followed by legend A. in P. or in its defect, with the name of the associant, followed by cited above. They shall also have their registered office in national territory.

CHAPTER II

OF THE ELECTRONIC MEDIA

Item 17-C. -In the case of contributions administered by autonomous tax authorities, the provisions of this Code in the field of electronic means shall only apply where the law of the matter so establishes.

Item 17-D. -Where the tax provisions require documents to be submitted, they must be digital and contain an advanced electronic signature of the author, except for cases which establish a different rule. Tax authorities may, by means of general rules, authorise the use of other electronic signatures.

For the purposes referred to in the preceding paragraph, a certificate confirming the link between a signatory and the data for the creation of an electronic signature must be provided. advanced, issued by the Tax Administration Service in the case of moral persons and the digital stamps provided for in Article 29 of this Code, and by a certification service provider authorized by the Bank of Mexico in the case of natural persons. The Bank of Mexico shall publish in the Official Journal of the Federation the names of the providers of the services referred to it and, where appropriate, the corresponding revocation.

In digital documents, an advanced electronic signature covered by an existing certificate will replace the signature autograph, guarantee the integrity of the document and produce the same effects as the laws give to documents with autograph signatures, having the same evidentiary value.

A digital document means any data message containing information or writing generated, sent, received or archived by electronic, optical or any other means technology.

Advanced electronic signature creation data may be processed by taxpayers before the Tax Administration Service or any service provider. certification authorized by the Bank of Mexico.

When the creation of advanced electronic signature data is processed before a provider of different certification services to the Tax Administration Service, it will be required the person concerned has previously appeared personally to the Tax Administration Service in order to prove his/her identity. In no case will the certification service providers authorized by the Bank of Mexico be able to issue a certificate without having previously received the communication from the Tax Administration Service to have accredited the interested party, compliance with the general rules which the effect of which is issued. In turn, the service provider shall inform the Tax Administration Service of the unique identification code of the certificate assigned to the person concerned.

The appearance of the natural persons referred to in the preceding paragraph may not be effected by proxy or legal representative, except in the cases established through general rules. Only for the purposes of processing the advanced electronic signature of moral persons in accordance with the provisions of Article 19-A of this Code shall the power provided for in that Article be required.

The prior appearance referred to in this article must also be made when the Tax Administration Service provides the data subjects with the certificates, when act as a certification service provider.

The identity data that the Tax Administration Service obtains on the occasion of the appearance, will be part of the integrated system of population registration, according to the As provided for in the General Population Law and its Regulations, therefore such data shall not fall within the provisions of Articles 69 of this Code and 18 of the Federal Law on Transparency and Access to Public Information Government.

For tax purposes, licences shall be valid for a maximum of four years from the date on which they were issued. Before the end of the period of validity of a certificate, the holder may apply for a new certificate. In the case referred to above, the Office of the Tax Administration may, by means of general rules, relieve the holders of the certificate of personal appearance before that body in order to prove its identity and, in the case of moral persons, the corresponding legal representation, when the taxpayer complies with the requirements that are established in the own rules. If such a body does not issue the general rules, the sixth and seventh paragraphs of this Article shall be in accordance with the provisions of this Article.

For the purposes of this Chapter, the Tax Administration Service will accept the advanced electronic signature certificates issued by the Secretariat of the Civil Service, compliance with the powers conferred on it by the laws for public servants, as well as those issued by certification service providers who are authorised to do so in the terms of the common federal law, provided that they both cases, the natural persons holding the certificates referred to have complied with the provisions of the sixth and seventh paragraphs of this Article.

Item 17-E. -When taxpayers submit a digital document to the tax authorities, they will receive the acknowledgement of receipt containing the digital stamp. The digital stamp is the electronic message that a digital document was received by the relevant authority and will be subject to the same regulation as applicable to the use of an advanced electronic signature. In this case, the digital stamp shall identify the dependency received by the document and shall be presumed, unless otherwise proved, that the digital document was received at the time and date specified in the acknowledgement of receipt. The Tax Administration Service shall establish the means for the taxpayer to verify the authenticity of the acknowledgements with a digital stamp.

Article 17-F.-The Tax Administration Service may provide the following advanced electronic signature certification services:

I.     Verify the identity of the users and their connection with the electronic identification means.

II.   Check the integrity of digital documents issued by tax authorities.

III. Carry the records of the identification and linking elements with the electronic means of identification of the signatories and, where appropriate, of the legal representation of the signatories and of that information with which they have verified the compliance with the reliability of the advanced electronic signatures and issue the certificate.

IV.   Make available to the signers the devices for generating the creation and verification data of advanced electronic signatures or digital stamps.

V.    Report, before the issuance of a certificate to the person requesting its services, of the precise conditions for the use of the certificate and its limitations of use.

VI.   Authorize people who meet requirements to be set to general rules, to provide the following services:

a) Provide information on certificates issued by the Tax Administration Service, allowing third parties to know:

1) The certificate was issued by the Tax Administration Service.

2) If a document is signed by the signatory named in the certificate stating that the signatory was under his control the device and the data for the creation of the advanced electronic signature on the the time the certificate was issued and its use is under its sole responsibility.

3) If the signature creation data was valid on the date the certificate was issued.

4) The method used to identify the signer.

5) Any limitation on the purposes or value for which the signature or certificate creation data can be used.

6) Any limitation as to the scope or scope of the Tax Administration Service responsibility.

7) If a certificate validity service is offered.

b) Provide the access services to the certificate registry. Such registration may be accessed by electronic means.

The aforementioned powers may be exercised directly at any time by the Tax Administration Service, and may be done separately or jointly with the persons authorized in the terms of this fraction.

Item 17-G. -Certificates issued by the Tax Administration Service to be considered valid must contain the following data:

I.     The indication that they are issued as such. In the case of digital stamp certificates, the limits they have for their use must be specified.

II.   The unique identification code of the certificate.

III. The indication that it was issued by the Tax Administration Service and an electronic address.

IV.   Name of the certificate holder and its key of the federal taxpayer registry.

V.    The validity period of the certificate, specifying the start day of its validity and the date of its termination.

VI.   The mention of the technology used in the creation of the advanced electronic signature contained in the certificate.

VII.             The public key of the certificate holder.

When it comes to certificates issued by certification service providers authorized by the Bank of Mexico, which will protect data from the creation of electronic signatures that will be used for tax purposes, such certificates shall meet the requirements referred to in the preceding fractions, with the exception of the one indicated in section III. In replacement of the requirement contained in that fraction, the certificate shall contain the identification of the certification service provider and its electronic address, as well as the requirements for its control to be established by the Tax Administration Service, by means of general rules.

Item 17-H. -Certificates issued by the Tax Administration Service shall be without effect when:

I.     I requested the signer.

II.   Order it a court or administrative resolution.

III. The physical person who holds the certificate dies. In this case the revocation must be requested by a legally authorized third party, who must accompany the corresponding death certificate.

IV.   They dissolve, liquidate or extinguish societies, associations and other moral people. In this case, the liquidators shall present the relevant application.

V.    The splitting company or the merged company will disappear on the occasion of the split or merger, respectively. In the first case, the cancellation may be requested by any of the companies being divided; in the second, the subsidiary company.

VI.   The term of the certificate expires.

VII.             Be lost or unused for damage, the electronic means in which the certificates are contained.

VIII.           It is established that at the time of issue, the certificate did not meet the legal requirements, which will not affect the rights of third parties in good faith.

IX.   When the confidentiality of the advanced electronic signature creation data of the Tax Administration Service is put at risk.

X.    The tax authorities:

a) Detect that taxpayers, in the same fiscal year and being obliged to do so, omit the submission of three or more consecutive consecutive or six consecutive statements, upon request of the authority to their compliance.

b) During the runtime administrative procedure do not locate the contributor or disappear.

c) In the exercise of their verification powers, they detect that the taxpayer cannot be located; this is removed during the procedure, or it is known that the tax vouchers issued are used to cover non-existent, simulated or illicit operations.

d) Even without exercising their powers of verification, they detect the existence of one or more infringements provided for in Articles 79, 81 and 83 of this order, and the conduct is carried out by the certificate.

The Tax Administration Service may cancel its own certificates of stamps or digital signatures, when hypotheses similar to those provided for in fractions VII and IX of this article.

When the Tax Administration Service revokes a certificate issued by it, the date and time of its revocation shall be entered on the same day.

For third parties in good faith, the revocation of a certificate issued by the Tax Administration Service will take effect from the date and time of the publication of the certificate. revocation on the respective electronic page of the said organ.

The requests for revocation referred to in this article must be submitted in accordance with the general rules that the Administration Service may establish. Tax.

Taxpayers who have been left without the effects of the digital stamp certificate will be able to carry out the procedure which, by means of general rules, determine the Tax Administration Service to remedy the irregularities detected, in which they may provide the evidence to their right, in order to obtain a new certificate. The tax authority shall issue the decision on that procedure within a maximum of three days from the day following the day on which the relevant application is received.

Item 17-I. -The integrity and authorship of a digital document with advanced electronic signature or digital seal will be verifiable by the method of referral to the original document with the author's public key.

Item 17-J. -The holder of a certificate issued by the Tax Administration Service, shall have the following obligations:

I.     Act diligently and establish reasonable means to prevent unauthorized use of the signature creation data.

II.   When the certificate is used in relation to an advanced electronic signature, act with reasonable diligence to ensure that all statements made in connection with the certificate, with its validity, or that have been recorded in the same, are accurate.

III. Request the revocation of the certificate in any circumstances that might jeopardize the privacy of your signature creation data.

The holder of the certificate shall be responsible for the legal consequences arising from failure to comply in time with the obligations laid down in this Article.

Article 17-K. The physical and moral persons registered in the federal taxpayer registry shall be assigned a tax box, consisting of an electronic communication system located on the Internet page of the Tax Administration Service, through which:

I.     The tax authority shall make the notification of any administrative act or resolution it issues, in digital documents, including any that may be used.

II.    Contributors will present promotions, requests, notices, or will comply with authority requirements, through digital documents, and will be able to consult on their tax situation.

The natural and moral persons assigned a tax box must consult within three days of receiving an electronic notice. sent by the Tax Administration Service through the communication mechanisms that the taxpayer chooses from among those that are made known by means of general rules. The authority shall send, for the sole purpose, by means of the mechanism chosen, a confirmation notice which shall be used to corroborate the authenticity and proper functioning of the system.

TITLE SECOND

Of Taxpayers ' Rights and Obligations

ONLY CHAPTER

Article 18. -Any promotion to the tax authorities must be submitted by means of a digital document containing advanced electronic signatures. Taxpayers who are exclusively engaged in agricultural, livestock, fishing or forestry activities which do not fall within the third paragraph of Article 31 of this Code may not use advanced electronic signatures. The Tax Administration Service may, by means of general rules, determine the promotions to be presented by means of a printed document.

Promotions must be submitted through the tax mailbox and must have at least the following requirements:

I.     The name, name or social reason, and the registered office of attorney to the federal registry of taxpayers, for the purpose of establishing the competence of the authority, and the key that it corresponded to in that registry.

II.   Note the authority to which it is directed and the purpose of the promotion.

III. The email address to receive notifications.

When the requirements referred to in Sections I and II of this Article are not met, the tax authorities shall require the Promote to comply within 10 days of compliance with the requirements of this Article. with the requirement omitted. If the omission is not remedied within that period, the promotion will be unsubmitted, as well as when the email address is omitted.

Taxpayers referred to in the third paragraph of Article 31 of this Code shall not be required to use the digital documents provided for in this Article. In such cases, the promotions must be presented in printed document and signed by the person concerned or by whom he is legally authorized to do so, unless the promotion does not know or cannot sign, in which case he will print his fingerprint. Promotions must be presented in the forms that the Tax Administration Service approves. Where there are no approved forms, the promotion shall meet the requirements set out in this Article, with the exception of the electronic mail format and address. They shall also indicate the address to hear and receive notifications and, where appropriate, the name of the person authorised to receive them.

When the promote that has an advanced electronic signature certificate, it accompanies documents other than notarial scripts or powers, and these are not digitized, the the promotion must be presented in printed form, in compliance with the requirements referred to in the preceding paragraph, and must include its e-mail address. The notarial deeds or powers shall be presented in digitised form, when accompanied by a digital document.

Where the requirements referred to in the fourth and fifth paragraphs of this Article are not met, the tax authorities shall require the advocate to do so within 10 days. meets the omitted requirement. If the omission is not remedied within that period, the promotion shall be unfiled, if the omission consists of not having used the approved official form, the tax authorities shall specify in the order the respective form.

The provisions of this article do not apply to statements, applications for registration or notices to the federal taxpayer register referred to in Article 31 of this Article. Code.

Article 18-A. Promotions to be filed with the tax authorities in which consultations or requests for authorization or regime are made in the terms of Articles 34, 34-A and 36 Bis of this Code, for which there is no official form, shall be comply, in addition to the requirements set out in Article 18 of this Code, with the following:

I.- Point out the telephone numbers, if any, of the taxpayer and of those authorized under the terms of Article 19 of this Code.

II.- Point out the names, addresses and the federal register of taxpayers or tax identification number for residents abroad, of all the persons involved in the application or query submitted.

III.- Describe the activities to which the data subject is engaged.

IV.- Indicate the amount of the operation or operations that are the object of the promotion.

V.- Point out all the facts and circumstances related to the promotion, as well as accompany the documents and information that support such facts or circumstances.

VI.- Describe the business reasons that motivate the proposed operation.

VII. Indicate if the facts or circumstances about which the promotion is have been previously brought before the same or different authority or have been the subject of means of defence to administrative or judicial authorities and, where appropriate, the meaning of the decision.

VIII. Indicate whether the taxpayer is subject to the exercise of the powers of verification by the Secretariat of Finance and Public Credit or by the Coordinated Federal Entities in Federal Revenue, pointing out the periods and the contributions, subject of the review. It should also mention whether it is within the deadline for the tax authorities to issue the resolution referred to in Article 50 of this Code.

If the applicant is not in the cases referred to in Sections II, VII and VIII of this Article, it shall expressly state this.

When the requirements referred to in this article are not met, the final paragraph of this Code will be in accordance with Article 18.

Item 18-B. -The protection and defense of the rights and interests of the taxpayers in tax and administrative matters, will be in charge of the Attorney's Office of the Contributor, corresponding to the advisory, representation and defense of the taxpayers who request their intervention, in all cases issued by administrative authorities and decentralised federal agencies, as well as determinations of tax authorities and autonomous tax authorities federal.

The Defense Attorney's Office is established as an autonomous body, with technical and operational independence. The provision of their services will be free and their functions, scope and organization are contained in the respective Organic Law.

Article 19. In no administrative procedure will the business management be admitted. The representation of the natural or moral persons before the tax authorities shall be made by public deed or by letter of power signed before two witnesses and ratified by the signatures of the grantor and witnesses before the tax authorities, notary or public fedatary, accompanying a copy of the taxpayer's identification or legal representative, prior to matching with its original.

The representation of the representation may request the tax authorities to register such representation in the register of legal representatives of the Tax authorities and the tax authorities shall issue the relevant registration certificate. With such constancy, the representation in the proceedings before the said authorities may be credited. For these purposes, the Tax Administration Service may simplify the requirements to accredit the representation of natural or moral persons in the registration of legal representatives, by means of general rules.

The application for registration shall be made in a free written form signed by the person who grants the power and by the acceptor of the same, accompanying the document in which the representation, as well as all other documents which, by means of general rules, establish the Tax Administration Service. It is the responsibility of the taxpayer who has granted the representation and registered it, requesting the cancellation of the same in the register cited in the cases in which the corresponding power is revoked. For these purposes, the tax authorities must be given notice within 5 days of the date on which such a circumstance is present; if they do not do so, the acts performed by the person to whom the said representation has been revoked shall take place. full legal effects.

Individuals or their representatives may authorize in writing persons who are notified to their name. The authorized person may offer and provide proof and submit promotions related to these purposes.

Who promotes in the name of another must prove that the representation was awarded to you no later than the date the promotion is presented.

For the purposes of this article, public writings that are contained in digital documents in the terms of the provisions of article 1834-Bis of the Federal Civil Code, must contain advanced electronic signature of the public purse.

When promotions are to be submitted in digital documents by the representatives or the authorised ones, the corresponding digital document must contain electronic signature advanced of these people.

Article 19-A. -Moral persons to submit digital documents may choose to use their advanced electronic signature or do so with the advanced electronic signature of their legal representative. In the first case, the holder of the certificate shall be the moral person. The processing of the data for the creation of an advanced electronic signature of a moral person may be carried out only by a representative of that person, to whom he has been granted to the public purse, a general power for acts of dominion or administration; in this case, the representative must previously have an existing certificate of advanced electronic signature. Such processing shall be carried out in accordance with the provisions of Article 17-D of this Code.

Moral people who choose to present digital documents with their own advanced electronic signature should use the creation data of their advanced electronic signature in all your paperwork with the Tax Administration Service. In the case of consultations or of the exercise of the means of defence, the use of the advanced electronic signature referred to in the preceding paragraph shall be optional; where the latter is not used, the corresponding promotion shall contain the signature advanced electronics from the representative of the moral person.

It will be presumed without any proof to the contrary, that the digital documents containing advanced electronic signature of the moral people, were presented by the administrator only, the chairman of the board of directors or the person or persons, whatever the name under which they are appointed, having the general management, the general management or the administration of the moral person concerned conferred on them, in the time at which the digital documents were submitted.

Article 20. -Contributions and their accessories will be caused and paid in national currency. Payments to be made abroad may be made in the currency of the country concerned.

In cases where the tax laws so establish, in order to determine the contributions and their accessories the National Consumer Price Index will be applied, which shall be calculated by the National Institute of Statistics and Geography and shall be published in the Official Journal of the Federation within the first ten days of the following month.

To determine the contributions and their accessories will be considered the exchange rate to which the foreign currency has been acquired in question and no acquisition, will be the type of change that the Bank of Mexico publishes in the Official Journal of the Federation the day before the contributions are caused. The days when the Bank of Mexico does not publish such exchange rate shall apply the last exchange rate published prior to the day on which the contributions are caused.

Where tax provisions permit the accreditation of taxes or amounts equivalent to taxes paid in foreign currency, the exchange rate shall be considered as corresponds to the date on which the tax was caused, or where it is paid, as referred to in the preceding paragraph.

To determine contributions to foreign trade, as well as to pay for those that are to be made abroad, the exchange rate published by the Bank of Mexico in terms of the third paragraph of this Article.

The equivalence of the Mexican peso with foreign currencies other than the United States dollar that will govern for tax purposes will be calculated by multiplying the exchange referred to in the third paragraph of this Article, for the dollar equivalent of the currency in question, according to the table published monthly by the Bank of Mexico during the first week of the immediate month following that to which it corresponds.

It will be accepted as a means of payment of the contributions and availments, the checks of the same bank in which the payment is made, the electronic transfer of funds to of the Federation's Treasury, as well as credit and debit cards, in accordance with the general rules issued by the Tax Administration Service. Taxpayers who perform business activities and who in the immediate past year have earned income less than $1,750,000.00, as well as individuals who do not carry out business activities and have earned in that year income less than $300,000.00, will make payment of their contributions in cash, electronic transfer of funds in favor of of the Federation's Treasury, credit and debit cards or personal checks of the same bank, provided that in the latter case, the conditions that the Regulation of this Code establishes are met. It is understood by electronic transfer of funds, the payment of the contributions that by instruction of the taxpayers, through the affectation of funds of his bank account in favor of the Treasury of the Federation, is realized by the credit institutions, in electronic form.

The payments to be made shall apply to the older credits provided that the same contribution is made and before the principal debit, to the accessories in the following order:

I.     Execution expenses.

II.   Surcharges.

III. Fines.

IV.   The compensation referred to in the seventh paragraph of Article 21 of this Code.

When the taxpayer interputs any means of legal defense challenging any of the concepts outlined in the preceding paragraph, the order stated therein shall not be applicable. in respect of the contested and guaranteed concept.

To determine the contributions will be considered, inclusive, the fractions of the weight. Notwithstanding the foregoing, in order to pay, the amount shall be adjusted so that those containing amounts of 1 to 50 cents conform to the immediate unit above and those that contain amounts of 51 to 99 cents, conform to the Top immediate unit.

When the tax laws establish that contributions are paid by declaration, the Secretariat of Finance and Public Credit may order, by means of general character and in order to facilitate the fulfilment of the obligation, as well as to allow for the necessary information on income statistics, to be provided in a statement other than that with which the payment.

The means of payment mentioned in the seventh paragraph of this article will also apply to products and uses.

In the case of credit and debit cards, this means of payment may be associated with the payment of commissions in charge of the federal treasury.

The Tax Administration Service, upon the opinion of the Federation's Treasury, by means of general rules, may authorize other means of payment.

The Secretariat of Finance and Public Credit will carry out the withholding of the value added tax that will be transferred to it for the purpose of providing the services of the collection of financial institutions or other auxiliaries of the Federation's Treasury, which shall be part of the collection costs.

Article 20 -Bis. The National Consumer Price Index referred to in the second paragraph of Article 20 of this Code, which calculates the National Institute of Statistics and Geography, is subject to the following:

I.     At least the prices in 30 cities, which will be located in at least 20 federal entities, will be listed. The selected cities must in any case have a population of 20,000 or more inhabitants, and the 10 conurbated areas or more populated cities of the Republic shall always be included.

II. Prices shall be quoted for at least 1000 specific products and services grouped in 250 consumer concepts, which will cover at least 35 branches of the agricultural, livestock, industrial and service sectors, according to the catalogue of economic activities developed by the National Institute of Statistics and Geography.

III. For food price quotations will be made at least three times during each month. The rest of the quotes will be obtained one or more times per month.

IV.   The price quotes with which the National Consumer Price Index is calculated for each month must correspond to the period in question.

V.    The National Consumer Price Index for each month will be calculated using the Laspeyres formula. Weightings shall be applied for each household item considering the following concepts:

Food, beverages and tobacco; clothing, footwear and accessories; housing; furniture, appliances and household goods; health and personal care; transportation; education and recreation; others services.

The National Institute of Statistics and Geography will publish in the Official Journal of the Federation the federative entities, conurbated areas, cities, articles, services, consumer and branch concepts referred to in fractions I and II of this Article, as well as the quotes used to calculate the National Consumer Price Index.

Article 20 Ter. The Bank of Mexico shall publish in the Official Journal of the Federation the value, in national currency, of the investment unit, for each day of the month. No later than the 10th day of each month, the Bank of Mexico shall publish the value of the investment unit corresponding to 11 to 25 of that month and no later than the 25th day of each month shall publish the value corresponding to the 26 days of that month. 10 of the following immediate month.

The value of the investment unit will be calculated according to the following formula:

Where:

d

= Day for which you want to know the value of the UDI.

m

= Month of year to which dcorresponds.

UDid, m

= Investment Unit corresponding to day d of the month m.

UDId-1 ,m

= Investment Unit corresponding to the immediate day before day d month m.

*

= multiplication operator.

= umpteenth

1. To determine the value of the UDI for the days 11-25 of the month m is used:

n

= 15

INPCq

= National Consumer Price Index for the second half of the immediate month before the month m.

INPCq-1

= National Consumer Price Index for the first fortnight of the immediate month before the month m

2. To obtain the value of the UDI for the days of the 26th of each month to the next 10 of the following month, the following formulation is used:

2.1. To determine the value of the UDI for the days 26 to the last day of the month m is used:

n

= Number of calendar days counted from the 26th of the month m and up to the 10th day of the following month.

INPCq

= National Consumer Price Index for the first fortnight of the month m.

INPCq-1

= National Consumer Price Index for the second half of the immediate month before the month m

2.2. To determine the value of the UDI for the days 1-10 of the month m is used:

n

= Number of calendar days counted from the immediate 26th of the month before the month m and up to day 10 of the month m.

INPCq

= National Consumer Price Index for the first fortnight of the immediate month before the month m.

INPCq-1

= National Consumer Price Index of the second half of the month before the month m

Article 21. When contributions or availments are not covered on the date or within the time limit set by the Tax provisions, the amount will be updated from the month in which the payment should be made and until the payment is made, in addition, surcharges shall be paid for compensation to the federal treasury for the lack of timely payment. Such surcharges shall be calculated by applying to the amount of the contributions or the use of the updated profit for the period referred to in this paragraph, the rate resulting from adding those applicable in each year for each of the intervening months. in the period of update of the contribution or use in question. The rate of surcharges for each of the months of arrears shall be the rate of increase by 50% to which the Union Congress shall establish by law annually, for that purpose, the fee shall be considered up to the hundredth and, if appropriate, shall be adjusted to the The highest immediate hundredth when the thousandth of the thousandth is equal to or greater than 5 and when the thousandth is less than 5 the rate at the hundredth that has resulted will be maintained.

The surcharges will be caused for up to five years, except in the cases referred to in Article 67 of this Code, cases in which surcharges will be caused not until extingthe powers of the tax authorities to determine the omitted contributions or benefits and their accessories, and shall be calculated on the total of the tax credit, excluding the surcharges themselves, the compensation referred to in the the seventh paragraph of this Article, the costs of enforcement and the fines for infringement to tax provisions.

In cases of guarantee of tax obligations by third parties, the surcharges will be caused on the amount of the required and up to the limit of the guaranteed, when it is not paid within the legal period.

When the payment has been less than the corresponding payment, the surcharges will be computed on the difference.

The surcharges will be caused for each month or fraction that elapses from the day the payment was made and until the payment is made.

When the surcharges determined by the contribuyebnte (sic) are lower than those calculated by the collecting office, the collector must accept the payment and proceed to demand the remaining.

The check received by the tax authorities that will be presented in time and not paid, will result in the collection of the amount of the cheque and an indemnity that will always be 20% of the value of this, and will be required regardless of the other concepts referred to in this article. For this purpose, the authority shall require the cheque bookseller to make the payment, within a period of three days, together with the said compensation of 20%, or to provide evidence, with the documentary evidence from which he is made the payment or that such payment was not made for causes exclusively attributable to the credit institution. After the period indicated without obtaining the payment or showing any of the above mentioned ends, the tax authority shall require and charge the amount of the cheque, the compensation mentioned and the other accessories corresponding to it, by the administrative procedure of enforcement, without prejudice to the liability which it shall take.

If authorization is obtained to pay in instalments, either in a deferred form or in the form of partial payments, the surcharges provided for in Article 66 of this Code will also be caused by the deferred.

In the case of profit-making, surcharges shall be calculated in accordance with the provisions of this Article on the total tax credit, excluding the surcharges themselves, expenses and the compensation referred to in this Article. They will not cause surcharges for non-tax fines.

The tax authorities may fully or partially condone the surcharges arising from an adjustment to the prices or amounts of consideration in transactions between related parties, provided that such remission derives from an agreement of competent authority on the basis of reciprocity, with the authorities of a country with which a treaty is concluded to avoid double taxation, and those authorities have returned the corresponding tax without the payment of amounts in the interest of interest.

In no case will the tax authorities be able to release taxpayers from the update of the contributions or to fully or partially condone the corresponding surcharges.

Article 22.-Tax authorities will return the amounts paid improperly and those that come under the tax laws. In the case of contributions which have been withheld, the refund shall be made to the taxpayers to whom the contribution in question has been withheld. In the case of indirect taxes, the payment of the undue payment shall be made to the persons who have paid the tax transferred to the person who caused the tax, provided that they have not been credited; therefore, the person who transferred the tax, either in express form and separately or included in the price, you will not have the right to request your return. In the case of indirect taxes paid on importation, the refund shall be paid to the taxpayer as long as the amount paid has not been credited.

The provisions of the foregoing paragraph shall apply without prejudice to the accrediting of the indirect taxes to which the taxpayers are entitled, in accordance with the provisions of the the laws that establish them.

Where the contribution is calculated for financial years, the balance may only be requested to be returned in favour of the statement of the financial year, except in the case of: compliance with a final judgment or judgment of the competent authority, in which case the return may be requested regardless of the presentation of the declaration.

If the payment of the undue payment had been made in compliance with the act of authority, the right to the return in the terms of this article was born when that act was (c) The provisions of this paragraph do not apply to the determination of differences by arithmetic errors, which shall give rise to the return provided that the obligation in the terms of the penultimate paragraph of this article has not been prescribed.

Where errors in the data contained therein exist in a return request, the authority shall require the taxpayer to write and within a period of 10 days please clarify this information, warning you that if you do not do so within that period, you will be given a withdrawal of the corresponding return request. In this case, it will not be necessary to submit a new application where the erroneous data have only been entered in the application or in the annexes. Such a requirement shall suspend the time limit for the repayment, during the period between the following working day in which the notification of the order takes effect and the date on which the order is issued.

When the return is requested, it must be made within forty days of the date on which the application was filed with the tax authority. competent for all data, including for the case of deposit into account, the data of the institution which is an integral part of the financial system and the account number for electronic transfers of the taxpayer in that financial institution duly integrated in accordance with the provisions of the Bank of Mexico, as the other reports and documents that the Regulation of this Code points out. The tax authorities, in order to verify the origin of the refund, may require the taxpayer, within a period not exceeding 20 days after the submission of the refund application, to the additional data, reports or documents which Consider necessary and are related to the same. To this end, the tax authorities shall require the applicant to comply with the request within a maximum period of 20 days, and shall not, within that period, be given a withdrawal from the application for repayment. corresponding. The tax authorities may only make a new requirement within 10 days of the date on which the first requirement has been met, when it relates to data, reports or documents which have been supplied by the tax authorities. This is a requirement. In order to comply with the second requirement, the taxpayer shall have a period of 10 days, counted from the day following the notification of that requirement, and shall be subject to the warning referred to in paragraph 1. this paragraph. Where the authority requires the taxpayer, the data, reports or documents, referred to above, the period between the date on which the request was notified and the date on which they are provided in its as a whole by the taxpayer, shall not be counted in the determination of the time limits for the aforementioned return.

When in the return request only arithmetic errors exist in the determination of the requested quantity, the tax authorities will return the amounts which correspond, without the need for a supplementary declaration. The tax authorities may return a smaller amount than the amount requested by the taxpayer on the basis of the revision made to the documentation provided. In this case, the application shall be deemed to be denied by the party which is not returned, except in the case of arithmetic or form errors. In the event that the tax authorities return the request for repayment to the taxpayers, it will be deemed to have been denied in full. For such purposes, the tax authorities shall establish and motivate the causes underlying the partial or total refusal of the respective refund.

The tax authorities shall not be deemed to initiate the exercise of their powers of verification, when they request the data, reports, and documents, to which they relate the sixth paragraph above, which may be exercised at any time.

When the authority initiates verification powers in order to verify the origin of the application, the time limits for the application for the return of the authority reference to the sixth paragraph of this Article shall be suspended until the decision on whether or not the application for repayment is settled is issued. The exercise of the powers of verification shall end within a maximum of 90 days from the date on which the taxpayer is notified of the commencement of those powers. In the case where the authority, in order to verify the origin of the refund, is required to require information from third parties relating to the taxpayer, as well as to the taxpayer referred to in Article 46-A (B) of the Code, the time limit for concluding the exercise of verification powers shall be one hundred and eighty days from the date on which the taxpayer is notified of the commencement of such powers. These deadlines shall be suspended in the same cases as set out in Article 46-A of this Code.

The exercise of the powers of verification to verify the origin of the return shall be independent of the exercise of other powers exercised by the authority in order to verify compliance with the tax obligations of the taxpayer. The tax authority may exercise the powers of verification in order to verify the origin of each refund application submitted by the taxpayer, even if it is concerned with the same contributions, periods.

If the review carried out in the exercise of verification powers to verify the provenance of the return is completed, the authority shall be authorised to carry out the review. the corresponding refund within 10 days of the date on which the respective decision is notified. Where the refund is effected outside the period referred to above, interest shall be paid which shall be calculated in accordance with Article 22-A of this Code.

The federal treasury must pay the return that is updated in accordance with the provisions of Article 17-A of this Code, from the month in which the payment of the undue payment was made. the statement containing the balance in favour and up to that in which the refund is made available to the taxpayer. In the case of a deposit account, it shall be understood that the refund is made available to the taxpayer from the date on which the authority carries out the deposit in the financial institution identified in the return request.

When the administrative act authorizing the return is correctly determined the update and the interests that are obtained, calculated to the date in the If such an act is issued on the amount which is legally applicable, it shall be understood that such a refund is duly effected provided that the date of issue of the authorisation and the date on which the refund is made available to the taxpayer has not been transmitted for more than one month. In the event that a new national consumer price index is released during the month, the taxpayer will be entitled to request the return of the corresponding update to be determined by applying the total amount of the whose return was authorized, the factor to be obtained as provided for in Article 17-A of this Code, subtracting the unit to that factor. The factor shall be calculated by considering the period from the month in which the authorisation was issued and the month in which the refund was made available to the taxpayer.

The amount of the return of the update referred to in the preceding paragraph, shall be made available to the taxpayer within a period of time. the tax authorities shall pay interest which shall be calculated in accordance with the provisions laid down in the second paragraph of Article 4 (1) of Regulation (EU) No 4040/ of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council. Article 22-A of this Code. Such interest shall be calculated on the amount of the refund updated for the period from the month in which the corresponding refund was made available to the taxpayer and the month in which the taxpayer is made available to the taxpayer. return of the update.

When the tax authorities proceed to the return without exercising the powers of verification referred to in the ninth paragraph of this Article, the The order for repayment shall not imply a favourable decision to the taxpayer, with the exception of the powers of verification of the authority. If the refund has been made and does not proceed, surcharges will be caused in the terms of Article 21 of this Code, on the updated amounts, both for those returned unduly and for the possible interest paid by the tax authorities, as of the date of the return.

The obligation to return prescribes on the same terms and conditions as the tax credit. For these purposes, the return request presented by the individual is considered to be a collection management that interrupts the prescription, except when the individual is given the request.

The return may be made on its own initiative or at the request of the person concerned.

The Tax Administration Service may, by means of general provisions, provide for cases where, however, the exercise of the Verification powers referred to in the ninth paragraph of this Article shall apply the time limits laid down in the sixth paragraph of this Article for the purpose of returning.

The requirements referred to in this article shall be made by the digital tax authority to be notified to the taxpayer through the mailbox. tax, which must be addressed by the taxpayer through this means of communication.

Article 22-A. Where taxpayers submit a claim for repayment of a balance in favour or payment of the undue payment, and the refund is effected outside the time limit set out in the previous Article, the tax authorities shall pay interest which is shall be calculated from the day following the expiry of that period in accordance with the fee provided for in the terms of Article 21 of this Code to be applied on the updated return.

When the taxpayer submits a return request that is denied and subsequently granted by the authority in compliance with a judgment given in a resource an administrative or a judgment issued by a court or tribunal, the calculation of interest shall be made on the basis of:

I. In the case of balances in favour or where the payment of the undue payment would have been determined by the taxpayer himself, on the basis that the authorisation was refused or the time limit of forty-five days, as the case may be, has expired for the purposes of the return, whichever occurs first.

II. Where the payment of the undue payment would have been determined by the authority, on the basis of the payment of that credit.

When a refund request for the undue payment has not been filed and the return is made in compliance with a resolution issued on an administrative or an administrative appeal Judgment of the Court of Justice, the calculation of interest shall be made on the basis of the application of the administrative appeal or, where appropriate, the application of the judgment concerned, for the payments made prior to those cases. For subsequent payments, from the time the payment was made.

When the federal tax authorities have to pay interest to the taxpayer on the updated amounts to be returned, they will pay those interest jointly with the principal amount. object of the updated return. In the event that the tax authorities do not pay the interest referred to in this article, or pay them in lesser amounts, the right to payment of the same, in full or on the unpaid part, shall be deemed to be denied, as appropriate.

In no case will the interests in charge of the federal treasury exceed those that are caused in the last five years.

The return will be applied first to interest and, subsequently, to the amounts paid unduly.

Article 22-B. The tax authorities shall make the refund by deposit into the account of the requesting taxpayer, for which, in the application for repayment or in the corresponding declaration the number of his account in the terms mentioned in the sixth paragraph of Article 22 of this Code. For these purposes, account statements issued by financial institutions shall be considered as proof of payment of the respective refund. In cases where the date of expiry of the period referred to in the abovementioned provision is not possible for the deposit by causes attributable to the financial institution designated by the taxpayer, the time limit shall be suspended until such time as the the deposit shall be made. The period referred to shall also be suspended where it is not possible to make the deposit into the account provided by the taxpayer because it is non-existent or has been cancelled or where the account number provided by the taxpayer is wrong, until as long as the taxpayer provides a valid account number.

Article 22-C. Taxpayers who have amounts in their favor whose amount is equal to or greater than $12,860.00, they must submit their return request in electronic format with advanced electronic signature.

Article 23. Taxpayers who are obliged to pay by declaration may choose to compensate for the amounts in their favour against which they are obliged to pay for their own debit or for withholding from third parties, provided that both of them derive from taxes. (a) Federal authorities other than those which are caused by importation, administer the same authority and have no specific destination, including their accessories. The compensation of such updated amounts, as provided for in Article 17-A of this Code, shall be sufficient for that purpose from the month in which the payment of the undue payment was made or the statement containing the balance was made. to the extent to which the compensation is paid. The taxpayer shall submit the compensation notice within five days of the date on which it has been made, together with the documentation that is requested in the official form for the purposes of publication.

Taxpayers who have exercised the option referred to in the first paragraph of this Article, who have remained in the balance after the compensation has been made, may request their return.

If the compensation had been made and did not proceed, surcharges will be caused in the terms of Article 21 of this Code on the unduly compensated amounts, updated for the period after the month in which the undue compensation was made until the payment of the amount of compensation unduly paid is made.

No compensation shall be made for the quantities for which the refund was requested or where the obligation to return them was prescribed, or the quantities which had been transferred from compliance with tax laws, expressly and separately or included in the price, when the person seeking to make the compensation is not entitled to obtain their refund in terms of Article 22 of this Code.

The tax authorities will be able to make up for themselves the amounts that taxpayers have the right to receive from the tax authorities for any concept, in the terms of Article 22 of this Code, even if the refund has been or is not applied for, against the amounts which the taxpayer is obliged to pay for own debits or for withholding from third parties when they are have been steadfast for any cause. Compensation may also be applied against tax credits for which payment has been authorised in instalments; in the latter case, the compensation must be paid on the outstanding balance at the time of such compensation. The tax authorities shall personally notify the taxpayer of the decision determining the compensation.

Article 24. -the appropriations and debts between the Federation on the one hand and the States, Federal District, Municipalities, decentralised bodies or majority state holding companies, except national credit companies, may be offset by the other.

Article 25. -taxpayers who are obliged to pay by means of a periodic declaration may prove the amount of tax incentives to which they are entitled, against the amounts which they are obliged to pay, provided that they give notice to the authorities (a) competent in the field of fiscal stimulus and, where appropriate, comply with the other formal requirements laid down in the provisions granting the stimulus, including the provision of tax or refund certificates for tax purposes; taxes. In other cases, the presentation of the tax or tax refund certificates will always be required, in addition to compliance with the other requirements that will establish the decrees in which the stimuli are granted.

Taxpayers may credit the amount of the stimulus to which they are entitled, at the latest within five years from the last day of the expiry of the period for which the present the statement of the financial year in which the right to obtain the stimulus was born; if the taxpayer has no obligation to make a statement of the financial year, the period shall start on the day following the day on which the right to obtain the stimulus.

In cases where the provisions granting the stimulus lay down the obligation to comply with additional formal requirements to the notice referred to in the first subparagraph of This Article shall mean the right to obtain the stimulus, from the day on which the authorization or the respective document is obtained.

Item 25-A. When persons for their own acts or omissions receive undue subsidies, they shall reintegrate the amount unduly received, updated in accordance with the provisions of Article 17-A of this Code. In addition, they must pay surcharges in the terms of Article 21 of this Code, on the amounts up to date, unduly received, which shall be calculated from the date on which they received the subsidy and up to the date on which they are returned. the amount unduly received by the federal treasury.

When a person improperly submits a subsidy, the amount of which has been credited by that person against the payment of federal contributions, such accrediting will be inappropriate.

When you have no right to do so, a tax stimulus or a subsidy is credited against the payment of federal contributions, or is made in a larger amount than the right, the tax authorities shall require the payment of the updated omitted contributions and the corresponding accessories.

Tax incentives or subsidies can only be credited to the amount of tax payments that are actually payable. If the stimulus or subsidy is greater than the amount of the contribution to be paid, only the stimulus or subsidy shall be credited to the amount of the payment.

When for a contribution paid by the credit of a fiscal stimulus or a subsidy, a supplementary declaration is presented reducing the amount of the contribution by the taxpayer, only the return of amounts in favour shall be made when they derive from a payment actually made.

Article 26. -They are responsible for solidarity with the taxpayers:

I.          The retainers and persons to whom the laws impose the obligation to collect contributions from the taxpayers, up to the amount of such contributions.

II.        People who are required to make interim payments on behalf of the taxpayer, up to the amount of these payments.

III.       The liquidators and syndicates for the contributions they had to pay in charge of the company in liquidation or bankruptcy, as well as those that were caused during their management.

The provisions of the preceding paragraph shall not apply where the settlement company complies with the obligations to submit the notices and to provide the reports referred to in this Code and its Rules of Procedure.

The person or persons whatever the name they are appointed with, who have the general management, general management, or the sole management of moral persons, shall be jointly and severally liable for the contributions caused or not retained by those moral persons during their management, as well as for which they had to be paid or learn during the same, in the part of the tax interest that does not (a) to be guaranteed with the goods of the moral person they direct, when such moral person incurs any of the following assumptions:

a) Do not apply for registration in the registry federal taxpayers.

b) Change your address without submitting the notice in the terms of the Regulation of this Code, provided that such change is made after the commencement of the exercise of the verification powers provided for in this Code has been notified to it and before it has been notified the decision to be taken on the occasion of that financial year, or where the change is made after a tax credit has been notified to it and before it has been covered or has run out of effect.

c) Do not carry accounting, hide it, or destroy.

d) Disoccupy the local where you have your address tax, without filing the change of address notice in the terms of the Regulation of this Code.

IV.        The acquirers of negotiations, in respect of the contributions which would have been caused in relation to the activities carried out in the negotiations, when it belonged to another person, without the liability exceeding the value of the same.

V.         The representatives, whatever the name with which they are designated, of non-resident persons in the country, with whose intervention they carry out activities for which contributions are to be paid, up to the amount of such contributions. contributions.

VI.        Those who exercise parental authority or guardianship, for the contributions in charge of their representation.

VII.      The legacies and the donatees in particular in respect of the tax obligations that would have been caused in relation to the legacy or donated goods, up to the amount of these.

VIII.     Those who manifest their willingness to assume joint responsibility.

IX.        Third parties who to guarantee the tax interest constitute deposit, garment or mortgage or allow the sequestration of goods, up to the value of the dice in guarantee, without in any case their liability exceeds the amount of the interest guaranteed.

X.         The shareholders or shareholders, in respect of the contributions which would have been caused in relation to the activities carried out by the company when it had such quality, in the part of the tax interest which it does not have to be guaranteed with the property of the same, only in cases where that company incurs in any of the cases referred to in points (a), (b), (c) and (d) of section III of this Article, without the liability exceeding the holding in the social capital of the company during the period or the date in question.

The joint and several liability referred to in the preceding paragraph shall be calculated by multiplying the percentage of the share held by the shareholder or shareholder in the registered capital at the time of the causation, by the contribution omitted, in the part that is not covered by the assets of the company.

The liability referred to in this fraction shall be applicable only to the partners or shareholders who have or have had effective control of the company in respect of the contributions that would have been made in relation to the activities carried out by the company when they had such quality.

Effective control shall mean the capacity of a person or group of persons, perform any of the following:

a) Impose decisions in the general assemblies of shareholders, members or equivalent bodies, or appoint or remove the majority of directors, administrators or their equivalents from a moral person.

b) Maintain the entitlement of rights that allow voting on more than fifty percent of the social capital of a moral person.

c) Direct administration, strategy, or a moral person's main policies, whether through the ownership of securities, by contract or in any other way.

XI.        The companies which, having to register in the register or book of shares or social parts to their shareholders or shareholders, register natural or moral persons who do not prove to have retained and learned, in the event that this is the case, the tax on the income caused by the enajenant of such shares or social parties, or have received a copy of the respective opinion and, where appropriate, a copy of the declaration stating the payment of the corresponding tax.

XII.      The companies being divided by the contributions caused in connection with the transfer of assets, liabilities and capital transmitted by the company, as well as by the contributions caused by the company before the division, without the liability exceeding the value of the capital of each of them at the time of the split.

XIII.     Companies resident in Mexico or residents abroad who have a permanent establishment in the country, for the tax that is caused by the granting of the use or temporary enjoyment of goods and by maintaining inventories in territory national in order to be processed or which have already been processed in the terms of Article 1. of the Law of the Tax on Assets, up to the amount of such contribution.

XIV.      People who are provided by foreign or independent personal services to those residing abroad, when they are paid by residents abroad up to the amount of the tax.

XV.       The company that manages or owners of the property affected by the time-sharing service provided by residents abroad, when they are related parties in the terms of Articles 90 and 179 of the Law of the Income tax, up to the amount of contributions that are omitted.

XVI.      (Repeals).

XVII.    The associations, in relation to the contributions that would have been made in relation to the activities carried out by the joint venture, when they had such quality, in the part of the tax interest that is not guaranteed to be guaranteed for the goods of the same, provided that the joint venture incurs in any of the cases referred to in points (a), (b), (c) and (d) of section III of this Article, without the liability exceeding the contribution made to the the partnership in participation during the period or the date in question.

XVIII.    The executors or representatives of the succession, for the contributions that were caused or had to be paid during the period of their order.

Solidarity liability will comprise the accessories, with the exception of the fines. The provisions of this paragraph do not prevent those responsible for solidarity from being punished for their own acts or omissions.

Article 26-A. Taxpayers obligated to pay income tax in the terms of Title IV, Chapter II, Sections I and II of the Income Tax Act, shall be liable for any contributions that would have been caused in relation to their business activities up to an amount not exceeding the value of the assets affected by such activity; and provided that they comply with all the obligations referred to in the Articles 110 or 112, as the case may be, of the abovementioned order.

Article 27. Moral persons, as well as natural persons who are required to submit periodic declarations or who are required to issue digital tax vouchers for the purposes of the acts or activities they perform or for the proceeds of the they receive, or have opened an account in their name in the entities of the financial system or in the cooperative savings and loan companies, in which they receive deposits or carry out transactions liable to be subject to contributions, shall request their registration in the federal taxpayer register, provide the information related to their identity, their domicile and, in general, their tax situation, by means of the notices set out in the Regulation of this Code. Likewise, the persons referred to in this paragraph shall be obliged to declare to the federal register of taxpayers their tax domicile; in the event of a change in the tax domicile they must present the corresponding notice within ten days. following the day on which such a change takes place, unless the taxpayer has been empowered to check and has not been notified of the decision referred to in Article 50 of this Code, in which case he shall present the notice prior to such change five days in advance. The tax authority may consider as the tax domicile of the taxpayer that in which one of the assumptions set out in Article 10 of this Code is verified, when the said tax authority has stated in the applications and notices referred to in this Code. Article does not correspond to any of the assumptions of that precept. Moral persons and natural persons who are required to submit periodic declarations or who are required to issue tax vouchers for the acts or activities they carry out or for the revenue they receive must apply for their certificate of advanced electronic signature. In case the taxpayer submits the change of address notice and is not located in the latter, the notice will not have legal effects. The Tax Administration Service, by means of general rules, may establish simplified registration mechanisms for the federal registry of taxpayers, taking into account the characteristics of the system of taxation of the contributor.

You must also apply for your registration in the federal taxpayer register and your advanced electronic signature certificate, as well as submit the notices you indicate the Regulation of this Code, the members and shareholders of the moral persons referred to in the preceding paragraph, except members of moral persons for non-profit purposes referred to in Title III of the Income Tax Act, as well as people who have acquired their shares through markets recognised or broad-based and such shares are considered to be placed among the large investor public, provided that, in the latter case, the shareholder or shareholder has not applied for registration in the book of shareholders and shareholders.

The moral persons whose members or shareholders must register in accordance with the preceding paragraph, shall note in the book of shareholders and shareholders the key to the federal register of the contributors of each shareholder and shareholder, and, in each act of assembly, the key of the shareholders or shareholders who participate in it. To this end, the moral person shall ensure that the registration provided by the partner or shareholder is consistent with the registration shown in the respective card.

They will not be required to apply for registration in the federal taxpayer register of foreign resident shareholders or shareholders of moral persons residing in Mexico, as well as the associated foreign residents of joint ventures, provided that the moral or associative person, resident in Mexico, presents to the tax authorities within the first three months following the closing of each exercise, a relationship of the partners, shareholders or associates, residents in abroad, in which the address, tax residence and tax identification number are indicated.

Persons who make the payments referred to in Chapter I of Title IV of the Income Tax Act shall apply for the registration of the taxpayers to whom they make such payments shall provide the necessary data for such payments.

Natural persons and morals, residing abroad without permanent establishment in the country, who do not locate in the cases provided for in this Article, may to apply for registration in the federal taxpayer register, by providing their tax identification number, when they are obliged to have them in the country in which they reside, as well as the information referred to in the first paragraph of this Article, in the terms and for the purposes set by the Service Tax administration by means of general rules, without such registration giving them the possibility to request the return of contributions.

Public funds shall require grants from public records to include acts of incorporation, merger, division or liquidation of persons. moral, who check within the month following the signature that they have filed application for registration, or notice of liquidation or cancellation, as the case may be, in the federal register of taxpayers, of the moral person concerned, owing to establish in its protocol the date of its submission; otherwise, the You must report that omission to the Tax Administration Service within the month following the authorization of the deed.

Also, public fedatarios must establish in public writings that they record constitutive acts and other acts of assembly of moral persons whose partners or shareholders are required to apply for registration in the federal taxpayer register, the key for each shareholder or shareholder or, where appropriate, to verify that the key appears in the documents indicated. To do so, they shall ensure that the key is consistent with the respective cedula.

Where, in accordance with the tax provisions, notaries, brokers, judges and other members of the company are required to submit the information relating to the transactions entered in public writings held before them, in respect of transactions carried out in the preceding immediate month, such information shall be submitted no later than the 17th of the following month before the Tax Administration Service in accordance with the general rules which the effect of which the organ.

The information declaration referred to in the preceding paragraph shall contain at least the information necessary to identify the contractors, the companies which are they constitute, the number of public deed corresponding to each operation and the date of signature of the said deed, the value of the value of each well-alienated, the amount of the agreed consideration and the taxes that in the terms of the Tax provisions correspond to the operations shown.

The Tax Administration Service will record or update the federal taxpayer register based on the data that the person has. provide in accordance with this article or obtain by any other means; it may also require clarifications from the taxpayer, as well as correct the evidence based on evidence to be collected, including those provided by the third parties shall also assign the key corresponding to each person who enrol, who must quote it in any document filed with the tax and judicial authorities, when in the latter case it is a matter in which the Tax Administration Service or the Secretariat of Finance and Public Credit is part. Registered persons shall keep in their tax office the proof that they have complied with the obligations set out in this Article and the Regulation of this Code.

The key referred to in the preceding paragraph shall be provided to the taxpayer through the tax identification card or the tax record, which must contain the characteristics of the Tax Administration Service by means of general rules.

Dealing with establishments, branches, premises, fixed or semi-fixed positions, places where goods are stored and in general any premises or premises which used for the performance of their activities, the contributors must present notice of opening or closing of such places in the way that the effect approves the Service of Tax Administration and to keep in the places cited the notice of opening, and should be displayed to the tax authorities when they are request.

The application or notices referred to in the first paragraph of this Article which are presented in an extemporaneous manner shall have effect from the date on which they are presented. The tax authorities will be able to verify the existence and location of the tax domicile expressed by the taxpayer in the change of address notice and, in the event that the place indicated is not considered a tax domicile in the terms of the Article 10 of this Code or the taxpayers are not located in that domicile, the notice of change of domicile shall not have its effects. Such a situation will be notified to taxpayers through the tax box.

Individuals who are not in the cases of the first paragraph of this article may apply for registration of the federal taxpayer register, complying with the requirements laid down by general rules which for that purpose publish the Tax Administration Service.

Article 28. People who, according to the tax provisions, are obliged to keep accounting, will be the following:

I. Accounting, for tax purposes, is integrates with books, accounting systems and records, work papers, account statements, special accounts, books and social records, inventory control and valuation method, records and tapes or any other actionable means of data storage, electronic recording equipment or systems the tax and their respective registers, in addition to the documentation of the respective seats, as well as all the documentation and information relating to compliance with the tax provisions, which accredit your income and deductions, and those that require other laws; in the Regulation of this Code the documentation and information to be complied with shall be established, and the additional elements that make up the accounting.

Dealing with people who fill gasoline, diesel, natural gas for combustion Automotive or liquefied petroleum gas for automotive combustion, in establishments open to the general public, must have the equipment and software to carry the volumetric controls. It is understood by volumetric controls, the volume records that are used to determine the existence, purchase and sale of fuel, which will be part of the taxpayer's accounting.

Computer equipment and software to carry the volumetric controls will be those authorized for that purpose by the Tax Administration Service, which shall be kept in operation at all times.

II.        The accounting records or entries referred to in the previous fraction shall comply with the requirements laid down in the Regulations of this Code and the general provisions of the Management Service. Tax.

III.       The records or seats that make up the accounting shall be carried in electronic means as established by the Regulation of this Code and the general provisions issued by the Tax Administration Service. The documentation of such records or seats shall be available at the tax domicile of the taxpayer.

IV. Ing will monthly your accounting information through the Internet of the Tax Administration Service, in accordance with general rules that are issued for this purpose.

Article 29. When tax laws establish the obligation to issue tax vouchers for acts or activities that The tax authorities shall issue, on the basis of the revenue collected or the withholding of contributions they make, the tax payers shall issue them by means of digital documents via the Internet page of the Tax Administration Service. Persons who acquire goods, enjoy their use or temporary enjoyment, receive services or those to whom they have withheld contributions shall apply for the respective digital tax voucher.

The contributors referred to in the preceding paragraph shall comply with the following obligations:

I.          Count on an existing advanced electronic signature certificate.

II.        To process the certificate for the use of digital stamps before the Tax Administration Service.

Taxpayers will be eligible for the use of one or more digital stamp certificates which shall be used exclusively for the issue of tax vouchers through digital documents. The digital stamp shall allow the authorship of digital digital tax vouchers to be issued by natural and moral persons, which shall be subject to the regulation applicable to the use of the advanced electronic signature.

Taxpayers will be able to process the procurement of a digital seal certificate for be used by all their establishments or premises, or to process the procurement of a digital stamp certificate for each of their establishments. The Tax Administration Service shall establish by general rules the control and identification requirements to which the use of the digital stamp of the taxpayer shall be subject.

The processing of a digital stamp certificate may only be carried out in a format electronic signature with the advanced electronic signature of the requesting person.

III.       Meet the requirements set out in Article 29-A of this Code.

IV.        Refer to the Tax Administration Service, prior to their issue, the respective digital tax voucher through the digital mechanisms that for this purpose determines the said unconcentrated organ by means of general character, in order to ensure that this is the case:

a) Validate compliance with the requirements set out in Article 29-A of this Code.

b) Allocate the tax voucher's portfolio digital.

c) Incorporate the digital seal of the Service Tax Administration.

The Tax Administration Service may authorize certification providers for digital tax vouchers for the validation, portfolio allocation and incorporation of the stamp to which this fraction refers.

Internet digital tax voucher certification providers to be The above paragraph shall be previously authorised by the Tax Administration Service and shall comply with the requirements which the Office shall establish by means of general rules.

The Tax Administration Service may revoke the authorizations issued to the suppliers to which this fraction refers, when they do not comply with any of the obligations set out in this Article, in the respective authorisation or in the general rules applicable to them.

For the purposes of the second paragraph of this fraction, the Administration Service Tax may provide the necessary information to authorized digital tax voucher certification providers on the Internet.

V. Once the digital tax voucher is The Internet will be incorporated into the digital stamp of the Tax Administration Service or, where appropriate, the provider of certification of digital tax vouchers, they must deliver or make available to their clients, through the means of Electronic means available to the aforementioned unconcentrated organ by means of rules in general, the electronic file of the digital tax voucher on the Internet and, where requested by the customer, its printed representation, which only presumes the existence of such a tax voucher.

VI.        Comply with the specifications that the Tax Administration Service determines through general rules in the field of computer science.

Taxpayers will be able to check the authenticity of the tax vouchers Internet digital that they receive by consulting on the Internet page of the Tax Administration Service if the number of the portfolio that protects the digital tax voucher has been authorized to the issuer and if at the moment of the issuance of the tax voucher digital, the certificate that covered the digital seal was in force and registered in that unconcentrated organ.

In the case of returns, discounts and bonuses referred to in the article 25 of the Income Tax Act, digital tax vouchers must be issued on the Internet.

The Tax Administration Service, by means of general rules, may establish administrative facilities for taxpayers to issue their digital tax vouchers through their own means, through service providers or with electronic means as determined by those rules. Likewise, through these rules, you can establish the characteristics of the vouchers that will serve to protect the transportation of goods.

Item 29-A. The digital tax vouchers referred to in Article 29 of this Code shall contain the following requirements:

I.           The key to the federal registry of taxpayers for whom they issue and the tax regime in which they are taxed under the Income Tax Act. For taxpayers who have more than one local or establishment, the home address of the premises or establishment in which the tax vouchers are issued should be noted.

II.         The tax office's portfolio number and digital stamp, referred to in section IV, points (b) and (c) of this Code, as well as the digital stamp of the taxpayer issuing it.

III.        The place and date of issue.

IV.         The key to the person's federal taxpayer registry in favor of who is issued.

When the key of the federal taxpayer registry to which it refers is not counted this fraction shall be indicated by the generic key established by the Tax Administration Service by means of general rules. In the case of tax vouchers used to apply for the return of value added tax to foreign tourists or to cover sales made to international passengers departing from the country via air, land or sea, as sales in approved establishments for the exposure and sales of foreign or domestic goods to passengers arriving in the country in international air ports, together with the generic key for such purposes Tax Administration Service by means of general rules, they must contain the identification data of the tourist or passenger and of the means of transport in which the latter leaves or arrives in the country, as the case may be, in addition to complying with the requirements specified by the Tax Administration Service by means of rules of general character.

V. The quantity, unit of measure and class of goods or goods or description of the service or use or enjoy them.

The vouchers to be issued in the cases listed below shall be further comply with what is specified in each case:

(a) Those who are issued to natural persons who meet their tax obligations by A coordinated approach, which has chosen to pay the tax individually in accordance with the provisions of Article 73, fifth paragraph of the Income Tax Act, shall identify the vehicle that corresponds to them.

b) Those who are giving up deductible donations in terms of the Income Tax Act, they must expressly state such a situation and contain the number and date of the official record of the authorization to receive such donations or, where appropriate, of the corresponding renewal trade. Where goods have been previously deducted for the purposes of income tax, it shall be indicated that the donation is not deductible.

c) Those who are issued for the collection of lease income and in general for to grant the use or temporary enjoyment of immovable property, shall contain the account number of the property in question or, where appropriate, the identification details of the non-depreciable property ownership certificate.

d) Those issued by taxpayers subject to excise duty on production and services which have been worked out in accordance with Article 19 (II), last paragraph of the Law on the Special Tax on Production and Services, shall specify the total weight of tobacco contained in the tobacco (a) the quantity of cigarettes in which they have been drawn.

e) Those issued by manufacturers, assemblers, the final form of trade and importers of cars, the destination of which is to remain in national territory for circulation or marketing, must contain the vehicle identification number and the vehicle key corresponding to the car.

The value of the vehicle shall be expressed in the corresponding voucher in national currency.

For the purposes of this fraction the definition contained in the article is understood by car 5 of the Federal New Car Tax Act.

When goods or goods cannot be identified individually, the express indication of such a situation.

VI. The unit value entered in number.

The vouchers to be issued in the cases listed below shall be further comply with what is specified in each case:

a) Those that are issued by the taxpayers who are Graduated optical lenses shall separate the amount corresponding to that concept.

(b) Those who are issued by taxpayers who provide the School transportation service shall separate the amount corresponding to that concept.

c) Those related to the operations they gave (a) the amount actually paid by the debtor shall be entered in the amount actually paid by the debtor when the documents are issued in accordance with the provisions laid down in Article 1 (c) of the Law on the Value Added Tax. Acquirers have granted discounts, rebates, or bonuses.

VII. The total amount entered in number or letter, as follows:

a) When the consideration is paid in a single display, at the time the digital tax voucher is issued on the Internet for the operation in question, that situation shall be expressly stated, and the total amount of the transaction shall be indicated and, where appropriate, the amount of the taxes transferred broken down with each of the Tax rates and, where applicable, the amount of taxes withheld.

Taxpayers who carry out the operations referred to in Articles 2o. -A of the The Law of Value Added Tax; 19, fraction II of the Law of the Special Tax on Production and Services, and 11, third paragraph of the Federal Law of the New Car Tax, will not carry the tax in express form and separately, except in the case of the disposal of the goods referred to in Article 2 (2), (i), (A), (F), (G), (I) and (J) of the Law on the Special Tax on Production and Services, where the acquirer is, in turn, a taxpayer of this tax for such goods and so requests.

Dealing with taxpayers who provide personal services, every payment they receive for the service delivery shall be considered as a single display and not as a bias.

b) When consideration is not paid in a single an Internet digital tax voucher shall be issued for the total value of the transaction at the time it is carried out and a digital tax voucher shall be issued on the Internet for each of the payments subsequently received, in the terms set by the Administration Service Tax by means of general rules, which will have to point out the portfolio of the digital tax voucher issued by the total of the operation, also pointing out the total value of the operation, and the amount of the taxes retained, as well as the taxes transferred, each of the corresponding tax rates, with the exceptions specified in the previous paragraph.

c) Point out how the payment was made, either in cash, electronic transfers of funds, nominative cheques or debit, credit, service or electronic money cards authorised by the Tax Administration Service.

VIII.      Dealing with import goods:

a) The number and date of the customs document, being treated of first hand sales.

(b) On imports made in favour of a third party, the number and date of the customs document, the concepts and amounts paid by the taxpayer directly to the foreign supplier and the amounts of contributions paid on the basis of the import.

IX. The contents of the tax provisions, which are required and to know the Tax Administration service, by general rules.

Internet digital tax vouchers to be generated for the purpose of protecting the retention of contributions shall contain the requirements to be determined by the Tax Administration Service by means of rules of a general nature.

The amounts that are covered by the tax vouchers that do not meet any a requirement for those laid down in this provision or in Article 29 of this Code, as the case may be, or where the data contained therein is recorded in a manner other than that indicated by the tax provisions, may not be deducted or Fiscally accredited.

Article 29-B. (Repeals).

Article 29-C. (Repeals).

Article 29-D. (Repeals).

Article 30. Persons who are required to keep accounts must be kept at the disposal of the tax authorities of compliance with Article 28 (III) of this Code.

Persons who are not required to keep accounts must keep at their home at the disposal of the authorities any documentation related to compliance with the provisions fiscal.

The documentation referred to in the preceding paragraph of this Article and the accounting shall be retained for a period of five years from the date of that the statements with which they were submitted were submitted or should have been submitted. In the case of accounting and documentation relating to acts whose tax effects are prolonged in time, the reference period shall begin to be computed from the day on which the tax declaration for the last financial year is presented. in which such effects have occurred. In the case of the documentation relating to those concepts for which any appeal or judgment has been promoted, the time limit for the retention of the document shall be taken into account from the date on which the decision to terminate it is signed. In the case of the acts constituting the moral persons, the contracts of association in participation, the minutes in which the increase or the reduction of the share capital, the merger or the division of companies, of the constances issued or received by moral persons in the terms of the Income Tax Act when distributing dividends or profits, of the information necessary to determine the adjustments referred to in Articles 22 and 23 of the Law referred to in Article 1 (1), as well as the declarations of provisional payments and of the financial year This documentation shall be kept for all the time in which the company or contract in question is subsisting.

Documents with advanced electronic signature or digital seal must be retained in accordance with the general rules that the Administration Service may issue to the effect Tax.

In the event that the tax authority is exercising powers of verification in respect of fiscal years in which fiscal losses of financial years are reduced (a) to be granted, or to receive amounts by way of a loan, granted or received, regardless of the type of contract used, the contributors shall provide the documentation certifying the origin and provenance of the tax loss or the proof of the loan, regardless of the financial year in which the loss or loan was incurred. The above will also apply in the case of debt contracting with creditors, or for the recovery of debtors ' claims. The person concerned shall not be required to provide the documentation requested prior to the exercise of the powers of verification, the tax authority having exercised those powers in the exercise in which the powers were generated. tax losses for which the verification is requested, except in the case of non-revised facts.

The information provided by the taxpayer may only be used by the tax authorities in the event that the determination of the tax losses is not matches the facts stated in the statements submitted for such purposes

When at the start of a home visit the taxpayers would have omitted to settle records in their accounts within the time limits laid down in the tax provisions, said records may only be made after the corresponding omission has been settled in partial minutes; this obligation shall continue even if the authorities have designated a depositary other than the taxpayer, provided that the accounts remain in one of your establishments. The taxpayer shall continue to keep his accounts independently of the provisions of this paragraph.

Taxpayers with establishments, branches, premises, fixed or semi-fixed positions on the public road, must have at the disposal of the tax authorities in these places and, in their where the goods are stored, their tax identification card issued by the Tax Administration Service or the application for registration in the federal taxpayer register or a certified copy of any of the such documents, as well as the evidence to be provided by the legal possession or property of the goods they have in those places.

By way of derogation from the foregoing paragraph, taxpayers who in the places referred to in that paragraph have their tax identification card or the application for registration in the federal taxpayer register or certified copy of any such document, and the notice of initiation referred to in Article 27, last paragraph of this Code, shall not be required to have provision of the tax authorities in those places, the vouchers to be covered by the legal possession or ownership of the goods, in which case they shall keep such vouchers at the disposal of the authorities at their tax domicile in accordance with the provisions of this Code.

Article 30-A. Taxpayers who carry their accounts or part of it using electronic records, must provide the tax authorities, when requested, in the actionable means they use, the information about their clients and suppliers, as well as that related to their accounting that they have in those media.

Taxpayers who only perform operations with the general public will only have an obligation to provide information about their suppliers and the related to their accounting.

Persons who provide services which, by means of general rules, determine the Service of Tax Administration, shall be obliged to provide the said Service the information referred to in this article, relating to the key of the federal taxpayer registry. Service providers shall request from their users the data they require to form the key referred to above, or the same when they already have it.

The decentralised bodies providing social security services should provide the tax authorities, when requested, with the information on their taxpayers, identifying them with the key of the federal taxpayer registry that corresponds to them.

Users of the above mentioned services, as well as the holders of the credit institutions, must provide the service providers or the institutions referred to in the data required to comply with the obligation referred to in this Article.

Article 31. Individuals shall submit applications for federal registration of taxpayers, statements, notices or reports, in digital documents with advanced electronic signatures through the media, electronic formats and with the information indicating the Tax Administration Service by means of general rules, by sending them to the authorities concerned or to the authorised offices, as the case may be, by complying with the requirements laid down in the those rules for that purpose and, where appropriate, to pay by electronic transfer of funds. Where tax provisions provide for a document other than a notarial deed or power to be accompanied, and the document is not digitised, the application or notice may be filed in printed media.

Taxpayers will be able to comply with the obligation referred to in the previous paragraph, in the Tax Administration Service taxpayer assistance offices, providing the necessary information to be sent by electronic means to the relevant electronic addresses and, where appropriate, by ordering the electronic transfer of funds.

The Tax Administration Service, by means of general rules, may authorize organizations to group taxpayers who in the same rules they are indicated, in order for them to present the declarations, notices, requests and other documents required by the tax provisions.

In cases where forms for the submission of statements and the issue of constances, which prevent tax provisions, have not been approved and published in The Official Journal of the Federation by the tax authorities no later than one month before the date on which the taxpayer is obliged to use them, the obliged to submit them shall use the last forms published by the and, if there is no published form, they shall be made in writing containing its name, name or social name, address and key of the Federal Register of Contributors, as well as the exercise and data relating to the obligation which they intend to fulfil; in the case of the obligation to pay, it shall be noted plus the amount of the same.

The electronic formats referred to in the first paragraph of this article will be made available on the website of the Tax Administration Service, which will be attached to the applicable tax provisions, and their use shall be compulsory provided that the dissemination on the said page is carried out at least one month in advance of the date on which the taxpayer is obliged to use them.

Taxpayers who have an obligation to file periodic declarations in accordance with the respective tax laws will continue to do so as long as they do not provide the relevant notices for the purposes of the federal taxpayer register. In the case of interim or monthly payment declarations, taxpayers must submit such declarations whenever there is a quantity to be paid, balance in favour or where no amount is payable on the basis of the application of claims, compensation or stimulus. Where there is no tax to pay or balance in favour of any of the obligations to be fulfilled, in normal or supplementary declarations, the tax authorities shall inform the tax authorities of the reasons for which the tax is not carried out. payment.

The representatives, regardless of the name with which they are designated, of non-resident persons in the country, with whose intervention they carry out activities for which they are to be paid contributions, they are required to make and present in the name of their represented, the declarations, notices and other documents that they indicate in the tax provisions, in the terms of the first paragraph of this article.

The contributors referred to in the third paragraph of this Article may send the requests, statements, notices, reports, constances or documents, which require the tax provisions, by means of the postal service in a certified part in cases where the Tax Administration Service itself authorizes it, in accordance with the general rules that the issuing effect; in the latter case it will be the presentation of the day on which the delivery is made to the post offices.

In the offices referred to in this Article, the statements, notices, requests and other documents as they are displayed shall be received without making any observations or objections. The filing may only be refused where they are to be filed through electronic means or where they do not contain the taxpayer's name, name or social reason, their federal taxpayer registry key, their tax domicile or not. contain the signature of the taxpayer or of his legal representative or in the formats, the key to the federal taxpayer's register of the taxpayer or his legal representative is not cited, or if the taxpayer or his legal representative has deleted or amended declarations, These contain arithmetic errors. In the latter case, the offices may charge the contributions resulting from correcting the arithmetic errors and their accessories.

When for different contributions the same statement or notice must be submitted and it is omitted to do so by any of them, the declaration or the notice will not be presented by the Skipped contribution.

Persons who are required to submit an application for registration or notices in the terms of the tax provisions may submit their application or supplementary notices, completing or by replacing the data in the original application or notice, provided that they are submitted within the time limits laid down in the tax provisions.

Where the tax provisions do not indicate a time limit for the submission of declarations, the period of 15 days following the completion of the fact that the tax provisions are treat.

The Tax Administration Service, by means of general rules, will be able to facilitate the receipt of tax payments through the authorization of advance instructions from payments.

At the request of the taxpayer, the Tax Administration Service shall issue a statement indicating the statements made by the taxpayer in the the financial year in question and the date of submission of the same. Such constancy shall be of an informative nature only and shall not be prejudged on the proper fulfilment of the obligations under his office. To this end, the Tax Administration Service will have a period of 20 days from which the corresponding application is sent in digital document with advanced electronic signature, to the electronic address that I mentioned. Service by means of general rules and provided that the rights that are established in the law of the matter have been paid.

Article 31-A. Taxpayers must present the information of the transactions which are indicated in the official form which the tax authorities approve, within 30 days of the date on which they were held.

When taxpayers submit the information in an incomplete or error manner, they shall have a period of 30 days from the notification of the authority, to supplement or correct the information presented.

The tax obligation referred to in this Article shall be deemed to be unfulfilled when the taxpayer has, after the expiry of the period specified in the subparagraph, antecede, have not submitted the conductive information, or are present with errors.

Article 32. -The declarations submitted by the taxpayer shall be final and may be amended only by the taxpayer himself up to three times, provided that the exercise of the powers of verification has not been initiated.

By way of derogation from the preceding paragraph, the taxpayer may amend the corresponding declarations on more than three occasions, even if the powers have been initiated check, in the following cases:

I.     When they only increase their income or the value of their acts or activities.

II.   When they only decrease their deductions or losses or reduce the amounts credited or offset or interim payments or contributions to account.

III. (Repeals).

IV.   When the presentation of the declaration that modifies the original is established as an obligation by express provision of Law.

The provisions of this provision do not limit the powers of verification of tax authorities.

The modification of the declarations referred to in this Article shall be made by the presentation of a declaration replacing the previous one, which shall contain all the data required by the declaration even if only one of them is modified.

The exercise of the powers of verification shall be initiated, only additional declaration may be made in the special forms referred to in Articles 46, 48 and 76, where applicable, the fines provided for in Article 76 shall be paid.

A supplementary declaration shall be submitted as provided for in the sixth paragraph of Article 144 of this Code, in which case the appropriate fine shall be paid, calculated on the consented part of the resolution and diminished in the terms of the seventh paragraph of Article 76 of this order.

If in the supplementary declaration it is determined that the payment made was less than that which corresponded, the surcharges will be computed on the difference, in the terms of Article 21 of the this Code, as of the date the payment was made.

For the purposes of this article, once the tax authorities have initiated the exercise of their powers of verification, the statements will not have any effect. additional financial years submitted by the revised tax payers when they have an impact on the financial year under review.

Article 32-A. Physical individuals with business activities and moral persons, who in the previous immediate exercise have earned cumulative income higher than $100,000,000.00, which the value of your asset determined in the terms of the general rules that the Tax Administration Service issues to the effect, is greater than $79,000,000.00 or at least Three hundred of its employees have provided services to them in each of the months of the previous immediate exercise, they may choose to rule, in the terms of Article 52 of the Fiscal Code of the Federation, their financial statements by counter Authorised public. They shall not exercise the option referred to in this Article by the State-owned entities of the Federal Public Administration.

Taxpayers who choose to make their financial statements as referred to in the previous paragraph, will manifest this when submitting the the income tax exercise corresponding to the exercise by which the option is exercised. This option shall be exercised within the time limit laid down by the legal provisions for the submission of the income tax declaration. No legal effect shall be given to the exercise of the option outside the time limit referred to.

Taxpayers who have chosen to present the opinion of the financial statements made by registered public accountant must submit it within the time limits. authorized, including information and documentation, in accordance with the provisions of this Code and the general rules that the Tax Administration Service will issue to the effect, no later than 15 July of the year immediate post-termination of the financial year in question.

If differences in the tax payable are determined in the opinion, they must be heard by means of a supplementary declaration in the authorized offices. within 10 days after the submission of the opinion.

Taxpayers who exercise the option referred to in this Article will have the obligation to present the information statement on their tax situation. referred to in Article 32-H of this Code.

Article 32-B. Financial institutions and cooperative savings and loan companies will have the following obligations:

I.     To record in the skeletons for the issuance of cheques the name, denomination or social reason and key of the federal registry of taxpayers of the first account holder, when this is a moral person or in the case of natural persons, when the account is used for the development of your business activity.

II.   Pay the amount of the checks that contain the expression to the account that is carried or opened in favor of the beneficiary.

III. Receive and process payments and statements on behalf of the tax authorities, in terms of general rules established by the Secretariat of Finance and Public Credit. Such a dependency and the credit institutions shall conclude agreements in which the characteristics to be met by the services provided by those institutions are agreed, as well as the remuneration which they correspond to them.

For this purpose, the Secretariat of Finance and Public Credit and the credit institutions will determine by common accord the remuneration, considering the average variable cost of operation for the provision of these services in which these institutions are incurred as a whole, applicable for each modality of the services of reception and processing of payments and declarations, taking into account criteria efficiency.

Credit institutions will not be able to charge taxpayers for the services they provide provide for the submission of the declarations in the terms set out in Article 31 of this Code.

The Secretariat of Finance and Public Credit will carry out the withholding tax on the value added is transferred on the basis of the provision of the services referred to in this section, which shall form part of the collection costs.

IV.   Provide directly or through the National Banking and Securities Commission, the National Commission of the Retirement System for the Retirement or the National Insurance and Insurance Commission, as appropriate, the information of the accounts, deposits, services, trusts, loans or loans granted to natural and moral persons, or any type of transaction, in terms that are requested by the tax authorities through the same conduit.

For the purposes of the preceding paragraph, the Tax Administration Service may request directly to financial institutions and cooperative savings and loan companies the information referred to in that subparagraph, where the request which it makes derives from the exercise of the powers referred to in Articles 22 and 42 of this Article Code, the collection of firm or the tax credits administrative procedure for implementation. Such an application is considered an exception to the procedure laid down in Article 117 of the Credit Institutions Act.

V.    Get the name, denomination or social reason; nationality; residence; date and place of birth; domicile; key in the federal taxpayer registry, the one that replaces it or its tax identification number, dealing with residents in the foreign and, where appropriate, the unique key to the registration of the population of its members. Where approved forms require such information, financial institutions and cooperative savings and loan companies shall provide it.

For the purposes of this fraction, financial institutions and cooperative societies savings and loan will be in line with the general rules that the Tax Administration Service will issue.

VI.   Report to the Secretariat of Finance and Public Credit the declarations and payments received in the terms that are established in the general rules and in the agreements referred to in the section III of this article. Where the services referred to in the above mentioned fraction are not provided or the information is not submitted in accordance with the rules and conventions referred to above, the collection costs provided for in that fraction shall not be paid.

VII. Issue the account statements in compliance with the terms of the applicable provisions.

VIII.           When participating as a trustee in trusts in which income is generated, they shall submit to the Tax Administration Service, for each of these trusts, the following:

A.    No later than 15 February of each year, the following information:

1.    Name, address, and country of residence for tax purposes of the trustees and trustees and, if applicable, federal registry of taxpayers of them.

2.    Trust type.

3.    The number of the federal taxpayer registry that identifies the trust, if any.

4.    For the preceding immediate year, the following information:

a) Monto of contributions made by the trustees to the trust in the year.

b) Monto of the income received by the trust in the year.

(c) The amount of income referred to in the preceding paragraph for each one of the trustees, or failing that, to the trustees, except in the case of a trust issuer of certificates of participation placed among the large investor public.

B.    No later than 15 February of each year, the information relating to the profits or losses of the previous immediate financial year, in the case of the trusts referred to in Article 13 of the Income Tax Act.

The obligations foreseen in this fraction will also be applicable to insurers and households of the exchange of trust in the trust contracts.

The tax authorities will provide the necessary measures to ensure the the confidentiality of the information to be provided in the terms of this fraction. Such information shall only be submitted in encrypted form and with the security measures previously agreed by the financial institutions and the Tax Administration Service.

The Tax Administration Service, by means of general rules, will be able to decrease the information to be submitted by the subjects under the terms of this fraction, as well as release from their presentation to certain types of trusts.

IX.   Verify with the Tax Administration Service that the account holders are registered in the federal taxpayer register, through the procedure to establish such a disconcentrated organ by means of rules of a general character.

X.    Include in the statements and notices that they submit to the tax authority, the information referred to in the fifth paragraph of this article, when they so require, as well as the keys to the federal register of taxpayers of their holders, validated or provided by the Tax Administration Service, in their account statements.

Article 32-C.- Factorage companies, and multiple-object financial corporations, will, in all cases, be required to notify the debtor of the the transmission of credit rights operated under a financial factoring contract, except in the case of factoring with a charge or factoring in a delegated charge.

They shall be required to receive the notification referred to in the preceding paragraph, the debtors of the rights transmitted to financial factoring undertakings, and multi-object financial societies.

The notification shall be made within a period not exceeding 10 days from the date on which the relevant transmission operated. The notification shall be made by any of the means provided for in the case of financial factoring undertakings, by Article 45-K of the General Law of Credit Organizations and Activities of Credit, and in the case of financial corporations of multiple object, by Article 427 of the General Law of Titles and Credit Operations.

Article 32-D. The Federal Public Administration, Centralized and Parastate, as well as the Attorney General's Office, will in no case contract acquisitions, leases, services or public works with individuals who:

I.     Have firm tax credits on your charge.

II.   Be in charge of certain, firm or otherwise determined tax credits that are not paid or guaranteed in any of the forms permitted by this Code.

III. Do not be enrolled in the Federal Taxpayer Registry.

IV.   Having expired the time limit for submitting a declaration, provisional or not, and regardless of whether or not the amount is payable, it has not been filed. The provisions of this fraction shall also apply to the failure to comply with the provisions of Article 31-A of this Code.

The prohibition set out in this Article shall not apply to individuals who are in the cases of fractions I and II of this Article, provided that conclude an agreement with the tax authorities on the terms that this Code establishes to cover time limits, either as deferred payment or in the form of a partial payment, the tax debits that are in charge of them with the resources they obtain by disposal, leasing, services or public works which are intended to be contracted and which do not some other of the assumptions contained in this article.

For these purposes, in the agreement it will be established that the dependencies mentioned above have a part of the consideration to be found to the federal treasury for the payment of the corresponding debits.

Equal obligation shall be made by federal entities when they are engaged in such hiring in full or in part with federal funds.

Individuals shall be entitled to the granting of subsidies or incentives provided for in the applicable orders, provided that they do not locate in the assumptions provided for in the the fractions of this Article, except in the case of fraction III, have no obligation to register in the Federal Register of Taxpayers.

The entities and agencies that are in charge of the application of subsidies or stimuli should refrain from applying them to persons who are in the cases of provided for in the fractions of this Article, except in the case of fraction III, have no obligation to register in the Federal Register of Taxpayers.

Individuals who are entitled to the grant of subsidy or stimulus and who are in the cases of fractions I and II of this Article are not considered to be (a) the tax authorities of the Member States of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament. Where they are located in the case of fractions III and IV, individuals shall have a period of 15 days to correct their tax situation, from the day following that in which the authority notifies them of the irregularity detected.

The suppliers to whom the contract is awarded, in order to subcontract, must request and deliver to the contractor the record of compliance with the obligations Sub-contractor's prosecutors, which is obtained through the Tax Administration Service's website.

Article 32-E. Moral persons issuing credit, debit, service, or so-called purses electronic tax authorities authorised by the Tax Administration Service shall issue the statements of account in terms of the applicable provisions.

In cases where the tax authorities have initiated the exercise of their supervisory powers in respect of a taxpayer, they may choose to directly apply to financial institutions, savings and loan cooperative societies and moral persons issuing credit, debit or service cards or electronic wallets, the information contained in the statement of account; provided that those authorities have the name of the institution or moral person and specify the account number and the name of the account holder or user, for the purpose of verifying the information contained therein, in accordance with the applicable provisions.

The submission of the information referred to in the preceding paragraph shall be through the means established by the Tax Administration Service by means of general character.

Article 32-F. -Taxpayers who, in accordance with the tax provisions, may destroy goods which have lost their value for deterioration or other causes, in order to exercise that right, in the case of basic goods for human subsistence for food or health, whose cost of purchase or production would have deducted it for the purposes of income tax, are required in advance of the destruction, to offer them in donation to the institutions authorized to receive Deductible donations under the Income Tax Act and which are dedicated to the attention of basic subsistence requirements in terms of food or health of people, sectors, communities or regions, of scarce resources.

For the purposes of the foregoing paragraph, the requirements set out in the Regulations of this Code must be met.

Article 32-G The Federation, the Federative Entities, the Federal District, and its Decentralized Organizations, as well as the Municipalities, will have the obligation to present to the tax authorities, through the electronic means and formats that the Administration Service, information regarding:

I. The persons to whom in the preceding month they have made withholding tax on the income, as well as the residents abroad to whom they have made payments according to the provisions of Title V of the Law of the Income tax.

II. The suppliers to whom they have made payments, breaking down the value of the acts or activities by fee to which they transferred or transferred the value added tax and the excise duty on production and services, including activities for which the taxpayer is not obliged to pay.

The information referred to in the preceding paragraph shall be submitted no later than the 17th day of the month after which that information corresponds.

Article 32-H. No later than 30 June of the immediate year following the end of the financial year in question, the contributors referred to below shall submit to the tax authorities the information report on their situation. a tax that is based on rules of a general nature to establish the Tax Administration Service, through the means and formats that are indicated in those rules.

I. Who are taxed in terms of Title II of the Income Tax Act, which in the last previous financial year declared above has entered into its normal declarations cumulative income for income tax purposes equal to or greater than an amount equivalent to $644,599,005.00 , as well as those who at the close of the previous immediate fiscal year have shares placed among the large public investor, stock exchange and that are not in any other alleged alleged in this article.

The amount of the amount set in the previous paragraph will be updated in the month of January of each year, with the updating factor corresponding to the period from December of the penultimate year to the month of December of the last immediate year preceding that for which the calculation is made, in accordance with the the procedure referred to in Article 17-A of this Code.

II. Commercial companies belonging to the optional tax regime for groups of companies in the terms of Chapter VI, Title II of the Income Tax Act.

III. The parastatals of the federal public administration.

IV. The moral people residing in the foreign nationals who have permanent establishment in the country, only for the activities they carry out in those establishments.

V. Any moral person residing in Mexico, in respect of operations carried out with residents abroad.

THIRD TITLE

From the Faculties of Fiscal Authorities

CHAPTER I

Article 33. -Tax authorities for the best compliance with their faculties, will be the following:

I.- will provide free assistance to taxpayers and will ensure:

a).- Explain the tax provisions using a plain language as far as possible remote from technicalities and in cases where they are complex in nature, produce and distribute leaflets to taxpayers.

b) Maintaining offices in various places in the national territory that will be occupied provide guidance and support to taxpayers in the fulfilment of their tax obligations, including through electronic means, by making available the equipment for this purpose.

c) Develop the declaration forms so that they can be easily filled by taxpayers and distribute or disseminate them with an opportunity, as well as to report on the dates and places of presentation for which they are considered to be of greatest importance.

d) accurately point out the requirements by which the contributors to the submission of declarations, notices and other documents to which they are required, which is the document whose presentation is required.

e).- Spread among taxpayers the rights and means of defense that can be to assert against the decisions of the tax authorities.

f).- Meetings of information with the countries will be held in different parts of the country taxpayers, especially when the tax provisions are modified and during the main periods of presentation of declarations.

g) Publish the resolutions issued by the tax authorities annually lay down general provisions by grouping them in such a way as to facilitate their knowledge on the part of the taxpayer; those provisions whose effects are limited to periods of less than one year may be published in isolation. Resolutions that are issued in accordance with this paragraph and which relate to subject, object, basis, fee or rate shall not generate additional obligations or burdens to those established in the tax laws themselves.

h) Make a regular release, by publication in the Official Journal of the Federation, the non-binding criteria of the tax and customs provisions.

The support services to the taxpayer to which this fraction is concerned should also be spread through the electronic page that the Tax Administration Service establishes. This page will also give you the full details of the tax and customs formalities.

II.   They will establish Prevention and Problem Resolution Programs for the Taxpayer, so that the taxpayers appoint syndicates who represent them to the tax authorities, who will be able to request opinions or recommendations to the tax authorities. tax authorities, in respect of the matters raised by the taxpayer.

Syndicates must meet the following requirements:

a) Be licensed in law, public accountant or afin career.

b) Contar with recognized experience and moral solvency as well as time necessary to participate with the tax authorities in actions that contribute to the prevention and resolution of the problems of their represented.

c) Preserve your services free of charge.

The Secretariat of Finance and Public Credit will be able to issue the general rules that specify the functions of the syndicates, how to develop them, as well as the other aspects and criteria that they consider relevant for the proper implementation and compliance with the provisions of this fraction.

III. For the purposes of this article, the tax authority, for the best exercise of its powers and those of assistance to the taxpayer, may generate the key of the Federal Taxpayers ' Registry based on the information provided by the Single Key of the Population Register to facilitate the registration of the Registry; it may carry out tours, invitations and censuses to inform and advise the taxpayers about the exact fulfillment of their tax and customs duties. and promote their voluntary incorporation or updating of their data in the federal register of contributors.

The tax authorities are not considered to be initiating the exercise of their powers of verification, when the information, reports and documents required to correct or update the Federal Register of Taxpayers, are requested by the private individuals to correct or update the Federal Register of Taxpayers.

Likewise, the tax authorities will make it known to the taxpayers, through the means of dissemination that they are indicated in general rules, the criteria of internal character to issue for the proper enforcement of the tax provisions, except those which, in the judgment of the authority itself, are of a confidential nature, without thereby being binding on individuals and shall only derive rights from the same when published in the Official Journal of the Federation.

When laws, regulations and other legal provisions refer to or grant privileges to the Secretariat of Finance and Public Credit or any of its Administrative Units, shall be construed as references to the Tax Administration Service, in the case of attributions linked to the subject matter of the Tax Administration Service Act, its Rules of Procedure or any other legal provision which them.

Article 33-A. -Individuals may refer to the tax authorities within six days of the date on which the notification of the decisions referred to in Articles 41, fractions I and III, 78, 79 and 81 has been taken into account, Fractions I, II and VI of this Code, as well as in cases where the tax authority determines by means of general rules, in order to make the clarifications that they consider relevant, and the authority must be resolved within six days counted from the fact that the file is duly integrated by the procedure laid down in the above rules.

The provisions of this article do not constitute an instance, nor do they interrupt or suspend the time limits for individuals to institute the means of defense. Resolutions issued by the tax authority may not be challenged by individuals.

Article 34. The tax authorities will only be obliged to answer the queries that are made individually by the interested parties on real and concrete situations.

The authority shall be obliged to apply the criteria contained in the reply to the consultation in question, provided that the following is complied with:

I. Let the query understand the background and circumstances necessary for the authority to be able to deliver it.

II. The background and circumstances that originate the consultation has not subsequently changed to its submission to the authority.

III. That the query be formulated before the authority exercises its powers of verification with regard to the actual and specific situations referred to in the consultation.

The authority will not be bound by the response given to the queries made by the contributors when the terms of the query do not match the reality of the facts or data consulted or the applicable legislation is amended.

The responses to the consultations referred to in this article will not be binding on individuals, so they will be able to challenge, through the media for the purposes of the applicable provisions, the final decisions in which the authority applies the criteria contained in those replies.

The tax authorities will have to answer the queries that they make within a period of three months from the date of submission of the respective request.

The Tax Administration Service will publish monthly an extract of the major taxpayer-friendly resolutions referred to in this article, must comply with the provisions of Article 69 of this Code.

Article 34-A. The tax authorities may resolve the queries that are made by the interested parties regarding the methodology used in determining the prices or amounts of the consideration, in transactions with related parties, in the terms of Article 179 of the Income Tax Act, provided that the taxpayer presents the information, data and documentation, necessary for the issuance of the resolution. These resolutions may be derived from an agreement with the competent authorities of a country with which a treaty is being sought to avoid double taxation.

The resolutions that are issued in the terms of this article, may have their effects in the exercise in which they are requested, in the immediate past and up to the three fiscal years following that on which they are requested. The validity may be greater when it comes from a friendly procedure, in the terms of an international treaty that Mexico is a party.

The validity of the resolutions may be subject to compliance with requirements that demonstrate that the operations subject to the resolution are carried out at prices or amounts Consideration should be given to the use of independent parts in comparable operations.

Article 35. -the competent tax officials may make known to the various agencies the criteria to be followed as regards the application of the tax provisions, without being due to obligations for individuals and only derive rights from them when they are published in the Official Journal of the Federation.

Article 36. -Individual administrative decisions in favour of a particular individual may only be amended by the Federal Court of Justice and Administrative Court by judgment initiated by the tax authorities.

When the Secretariat of Finance and Public Credit changes the administrative resolutions of a general nature, these modifications will not include the effects produced by prior to the new resolution.

The tax authorities may, at their discretion, review individual administrative decisions that are not in favour of a private individual issued by their subordinates. (a) in the case of the tax provisions, they may, for the sole purpose of the tax provisions, be amended or revoked for the benefit of the taxpayer, provided that they are shown to have been issued in contravention of the tax provisions; the taxpayers have not filed a defence and have the time limits for submitting them, and without the time limit for the tax credit.

As stated in the previous paragraph, it will not constitute an instance and the resolutions that the Secretariat of Finance and Public Credit will dictate will not be challenged by the contributors.

Article 36 Bis. -Administrative decisions of an individual or a nature-based nature, laid down in the field of taxes which grant an authorization or which, being favourable to individuals, determine a tax system, shall have their effect on the tax year of the taxpayer in which they were granted or in the previous immediate financial year, when the resolution was requested, and the resolution is granted within three months of the termination of the resolution.

At the end of the financial year for which a resolution of which the preceding paragraph has been issued, the persons concerned may subject the circumstances of the case to the competent prosecutor to give the decision as appropriate.

This precept shall not apply to authorizations relating to carryovers for payment in particions, acceptance of guarantees of the tax interest, which are required by law for the deduction in fixed assets investments, as referred to in Article 59 of the Income Tax Act.

Article 37. -the request or request to be made to the tax authorities must be resolved within three months; after that period of time without notification of the decision, the person concerned may consider that the authority has resolved negatively and to institute the means of defence at any time after that period, until such time as the decision is made, or wait for it to be delivered.

The deadline for resolving the queries referred to in Article 34-A will be eight months.

When the provider is required to meet the omitted requirements or provide the necessary elements to resolve, the term will begin to run since the requirement has been met.

Article 38. -The administrative acts to be notified must at least have the following requirements:

I.     Consist of written or digital document in writing.

In the case of administrative acts which consist of digital documents and must be notified personally or through the tax box, they must be transmitted to the addressees.

II.   Point to the issuing authority.

III. Note place and date of issue.

IV.   Be founded, motivated and express the resolution, object or purpose in question.

V.    Ostend the signature of the competent official and, where appropriate, the name or names of the persons to whom it is addressed. When the name of the person to whom it is addressed is ignored, sufficient data shall be indicated to enable it to be identified. In the case of administrative decisions consisting of digital documents, they shall contain the advanced electronic signature of the competent official, which shall have the same value as the autograph.

For the issuance and regulation of the advanced electronic signature of the officials belonging to the Tax Administration Service, the provisions will apply provided for in Chapter II of Title I of the "Electronic Media" of this order.

In the case of administrative decisions found in printed documents, the competent official may express his will to issue the judgment in the document printed a stamp expressed in characters, generated by the use of its advanced electronic signature and covered by a certificate in force at the date of the resolution.

For such purposes, the character printing consisting of the stamp result of the act of signing with the advanced electronic signature covered by a certificate in force the date of the resolution, which is contained in the printed document, will produce the same effects as the Laws give to the documents with autograph signature, having the same evidentiary value.

Also, the integrity and authorship of the printed document containing the imprint of the seal result of the advanced electronic signature and covered by an existing certificate to the date of the resolution, it will be verifiable by means of the reference to the original document with the author's public key.

The Tax Administration Service shall establish the means through which the integrity and authorship of the document referred to in the paragraph may be verified. previous.

If these are administrative resolutions that determine joint liability, the legal cause of the liability will also be pointed out.

Article 39.-The Federal Executive by general resolutions may:

I.     Condoning or exempting, in whole or in part, the payment of contributions and their accessories, authorizing their payment in time, deferred or in partial, when it has been affected or tries to prevent the situation of any place or region of the country from being affected, a branch of activity, the production or sale of products, or the performance of an activity, as well as in cases of disasters caused by meteorological events, pests or epidemics.

Without the powers granted in this fraction to be understood as referring to cases where the affectation or possible affectation to a particular branch of the industry is due to the provided in a Federal Tax Law or International Treaty.

II.   Dictate the measures related to the administration, control, form of payment and procedures outlined in the tax laws, without varying the provisions related to the subject, the object, the base, the fee, the fee or the tariff of the charges, infringements or penalties thereof, in order to facilitate compliance with the obligations of the taxpayer.

III. Grant subsidies or fiscal stimulus.

The resolutions pursuant to this Article dictate the Federal Executive, shall indicate the contributions to which they refer, except in the case of fiscal stimulus, as well as, the amount or proportion of the benefits, time limits to be granted and the requirements to be met by the beneficiaries.

Article 40. The tax authorities may use the award measures listed below, when the taxpayers, the members of the public or third parties related to them, prevent in any way or by any means the beginning or development of their faculties, strictly observing the following order:

I.          Request the help of the public force.

For the purposes of this fraction, the security or police forces must provide In an expeditious manner, the support requested by the tax authority.

The support referred to in the preceding paragraph shall consist of the following: necessary for the tax authorities to enter the tax office, establishments, branches, offices, premises, fixed or semi-fixed positions, places where goods are stored and in general any premises or premises they use for the performance of their activities the contributors, as well as to provide the necessary security to the acting personnel, and shall be requested in terms of the laws governing the public security of the Federation, the federative entities or the municipalities or, where appropriate, in accordance with the administrative collaboration with the Federation.

II.        Impose the fine corresponding to the terms of this Code.

III. Practice the precautionary assurance of the the goods or the negotiation of the taxpayer or the person responsible for solidarity, in respect of the acts, requests for information or documentation requirements addressed to them, in accordance with the provisions of Article 40-A of this Code.

IV. Request the competent authority to proceed by the taxpayer, by the taxpayer, in solidarity or third party in relation to them, to a legitimate mandate of competent authority.

The tax authorities will not apply the award measure provided for in part I, when the taxpayers, jointly and severally responsible for them, they do not comply with requests for information or the requirements of documentation made available to them by the tax authorities, or when they do not provide the requested information; when they refuse to provide the accounts with which they credit the compliance with the tax provisions to which they are obliged, or where destroy or alter the same.

No award measures shall be applied when taxpayers, severally or third parties related to them, manifest in writing to the authority, which is they are prevented from fully or partially attending to the request made by reason of force majeure or fortuitous case, and they are credited with exhibiting the corresponding evidence.

Article 40-A. The precautionary insurance of the goods or of the negotiation of the taxpayers or the solidarists, as referred to in Article 40 (III) of this Code, as well as the lifting of the same, if any, will be carried out as follows:

I.          The award measures referred to in Article 40 (I) and (II) of this order shall be applied after the end of the year, except in the following cases:

a) When the authorised by tax authorities to ensure that the taxpayer, the supporting officers, are not located in their tax office; they are not holding or leaving the tax office without submitting the relevant notice; they have disappeared, or their address.

b) When the tax authorities practice visits to taxpayers with premises, fixed or semi-fixed posts on the public road and those who are unable to prove that they are registered in the federal taxpayer register or, where appropriate, do not display the vouchers which are covered by the legal possession or property of the goods in such places.

c) When the powers of the verification, there is an imminent risk that the taxpayers or the supporting officers will hide, dispose or dispose of their assets.

II.        The authority shall carry out the precautionary insurance up to the amount of the provisional determination of suspected fiscal debits which it itself carries out only for these purposes. For the above, any of the procedures set out in Articles 56 and 57 of this Code may be used.

The tax authority that practices the precautionary insurance will take up the minutes This is the case in which you specify the reasons why you make such an insurance, which will be notified to the taxpayer in that event.

III.       The precautionary assurance will be secured to the following order:

a) Real Estate, in this case, the taxpayer or your legal representative must manifest, in protest of telling the truth, whether such goods report any actual lien, insurance or previous embargo; they are in co-ownership, or belong to a spousal society. When the diligence is understood with a third party, it must be required of the third party so that, in protest of telling the truth, it will manifest if it has knowledge that the good that it intends to secure is the property of the taxpayer and, if necessary, provides the documentation that you count on to credit your saying.

b) Accounts receivable, shares, bonds, coupons (a) the value of the assets and liabilities, and in general, immediate and easy claims by institutions or agencies of the Federation, states and municipalities and of institutions or undertakings of recognised solvency.

c) Copyright on literary works, artistic or scientific; invention patents and records of utility models, industrial designs, trademarks and commercial notices.

d) Artistic works, scientific collections, jewelry, medals, weapons, antiques, as well as instruments of arts and crafts, interchangeably.

e) Money and precious metals.

f) Bank deposits, savings components, or investment associated with life assurance that is not part of the premium to be paid for the payment of such insurance, or any other deposit, component, product or savings instrument or investment in national or foreign currency that is made in any type of account or contract you have in your name the taxpayer in any of the financial institutions or cooperative savings and loan companies, except the deposits that a person has in his individual savings account for the retirement up to the amount of the contributions that have been made made mandatory in accordance with the Law of the Matter and the voluntary and complementary contributions up to an amount of 20 minimum wages per year, as established by the Law on Savings Systems for Retirement.

g) Furniture not included in the fractions above.

h) The taxpayer's negotiation.

The contributors, severally responsible or third party related to them, must credit the property of the goods on which the precautionary insurance is practised.

When taxpayers, severally or third parties related to them do not count, or, in protest of telling truth, manifest not to have any of the goods to insure according to the established order, shall settle in the circumstantial act referred to in the second paragraph of the II fraction of this article.

On the assumption that the value of the good to be secured according to the established order exceeds the amount of the provisional determination of alleged tax debits carried out by the authority, the insurance may be performed on the following good in the order of precedence.

When the powers of the tax authorities cannot be initiated or developed derived from the fact that the taxpayers, the persons responsible for solidarity or third parties related to them are not located in their tax office, will not occupy or leave the same without presenting the corresponding notice, have disappeared or are ignored. The insurance shall be carried out on the assets referred to in the (f) of this fraction.

Dealing with visits to taxpayers with premises, fixed or semi-fixed positions in the (b) of this Article, the insurance shall be carried out on the goods which are placed in such places, without the need to establish an amount of the provisional determination of the goods. alleged prosecutors.

IV.        The insurance of the goods referred to in paragraph (f) of this Article shall be carried out in accordance with the following:

The application for precautionary insurance shall be made by means of officio addressed to the National Banking and Securities Commission, the National Insurance and Securities Commission or the National Commission of the Savings System for the Retirement, as appropriate, to the financial institution or cooperative society of savings and loan that corresponds.

When the request for assurance is made through the commissions mentioned in the preceding paragraph, these shall have a period of three days in order to order the financial institution or cooperative society of savings and loan that corresponds, to practice the precautionary insurance.

The financial institution or cooperative savings and lending company that corresponds, have a period of three days from the date of receipt of the respective application, either through the commission in question or by the tax authority, as the case may be, in order to practise precautionary insurance.

Once the precautionary insurance is practiced, the financial institution or company the savings and loan cooperative in question must inform the tax authority which ordered the measure not later than the third day following the day on which it has done so, the amounts secured in one or more accounts or contracts of the taxpayer, responsible for solidarity or third party related to them.

In no case will the precautionary insurance of bank deposits, other the taxpayer's deposits or insurance for an amount greater than that of the provisional determination of alleged tax purposes that the tax authority carries out for the purposes of insurance, whether it is practised on a single account or contract or more than one. The foregoing, provided that prior to the assurance, the tax authority has information from the accounts or contracts and the balances that exist in them.

V.         The tax authority shall notify the taxpayer, a person in charge of solidarity or third party related to them, no later than the third day following that in which the insurance has been carried out, indicating the conduct which originated it and, in its case, the amount on which he proceeded himself. The notification shall be made personally or through the tax box to the taxpayer, responsible for solidarity or related third party.

VI.        The insured property may, from the moment when the precautionary insurance is notified and until it is lifted, be left in the possession of the taxpayer, responsible for solidarity or third party related to them, provided that for such purposes it acts as a depositary under the terms set out in Article 153 of this Code, except as indicated in its second paragraph.

The taxpayer, responsible for solidarity or third party related to them acting as depositary, shall be required to provide monthly accounts to the competent tax authority in respect of the goods in their custody.

What is established in this fraction will not be applicable in the case of insurance (a) the goods referred to in points (e) and (f) of the third part of this Article, as well as goods which are placed on the premises, fixed or semi-fixed on the public road, where the taxpayer visited does not prove be registered in the federal taxpayer register, or do not exhibit the proof that the legal possession or ownership of such goods is covered.

VII.      Where the exercise of the powers of verification is not concluded within the time limits laid down in this Code; it is established that the conduct which gave rise to the precautionary insurance has ceased or that the order of suspension exists. issued by a competent authority which the taxpayer has obtained, the authority shall order the measure to be lifted no later than the third day following that.

Where the goods referred to in point (f) of the Directive have been secured Section III of this article, the lifting of the insurance shall be carried out according to the following:

The application for the lifting of the precautionary insurance shall be made by trade addressed to the National Banking and Securities Commission, the National Insurance and Financial Commission or the National Commission of the Savings System for the Withdrawal, as appropriate, to the financial institution or cooperative society of savings and a loan corresponding to the loan, within three days of the date on which the update any of the assumptions referred to in the first paragraph of this fraction.

When the request to lift the insurance is made through the commissions referred to in the preceding paragraph, these shall have a period of three days from which the notification to them takes effect, in order to order the financial institution or cooperative society of savings and loan corresponding to the the precautionary assurance.

The financial institution or cooperative savings and loan company in question, shall have a period of three days from the receipt of the respective application, either through the appropriate commission, or from the tax authority, as the case may be, in order to lift the precautionary insurance.

Once the precautionary insurance is lifted, the financial institution or company the savings and loan cooperative in question must inform the tax authority which ordered the lifting of the measure, no later than the third day following that in which it has done so.

When the authority finds that the precautionary insurance was carried out by a greater than due, only order their lifting up to the excess amount, observing for this the provisions of the preceding paragraphs.

Dealing with the assumptions set out in point (b) of the section I of this Article, the precautionary insurance shall be without effect when the registration is credited to the federal taxpayer register or the legal possession or ownership of the goods is credited, as the case may be.

For the practice of precautionary insurance the provisions contained in Section II of Chapter III of Title V of this Code shall be observed in that which is not object to what is foreseen in this article.

Article 41. When persons required to file declarations, notices and other documents do not do so within the time limits The tax authorities will require the filing of the respective document with the relevant offices, proceeding as follows:

I.      Impose the fine corresponding to the terms of this Code and require up to three times the submission of the omitted document by granting the taxpayer a period of 15 days for the fulfilment of each requirement. If the requirements are not met, the corresponding fines will be imposed, which in the case of declarations, will be a fine for each obligation omitted. The authority after the third requirement with respect to the same obligation may apply the provisions of the following fraction.

II.    The failure to submit a periodic declaration for the payment of contributions, once the actions provided for in the previous section have been made, may make the taxpayer or the responsible person liable to pay contributions. incurred in the omission, an amount equal to the greater amount that would have been determined by him in any of the last six declarations of the contribution in question. This amount to be paid does not free the obligation to present the omitted declaration.

Where the omission is from a statement of which the amount to which the respective fee or quota is applicable is known, the authority Tax may make the taxpayer effective, an amount equal to the contribution to be determined by the taxpayer, without the payment being released by the taxpayer.

If the statement is submitted after the taxpayer has been notified of the amount determined by the authority in accordance with this fraction, the amount shall be (a) to reduce the amount to be paid with the declaration to be made, and to cover, where appropriate, the difference between the amount determined by the authority and the amount to be paid in the declaration. In the event that the declaration is less than the amount determined by the tax authority, the difference paid by the taxpayer may be offset only in subsequent declarations.

The determination of the tax credit to be made by the authority on the occasion of the non-compliance in the presentation of declarations in the terms of the present Article 1 may be made effective by means of the administrative procedure of enforcement from the third day following that in which the respective debit is notified, in this case the appeal of revocation shall only be brought against the the administrative procedure of enforcement and in the same way may be enforced against the determination of the tax credit.

In the event of non-compliance with three or more requirements with respect to the same obligation, the facts shall be brought to the attention of the competent authority, to be carried out for disobedience to a legitimate mandate of competent authority.

Item 41-A. -Tax authorities may ask taxpayers, severities or third parties, additional data, reports or documents, to consider necessary to clarify the information provided in the interim payment declarations or the final, the financial year, and the corresponding compensation notices, provided that they are requested no later than three months after the submission of the said declarations and notices. The persons referred to above shall provide the information requested within 15 days of the date on which the notification of the relevant application takes effect.

The tax authorities shall not be deemed to initiate the exercise of their powers of verification when they only request the data, reports and documents referred to in this Article. Article, which may be exercised at any time.

Item 41-B. The tax authorities may carry out verifications to verify the data provided to the federal register of taxpayers, relating to the identity, domicile and other data that have been expressed for the purposes of the said registry. registration, without it being considered that the tax authorities are considering their powers of verification.

Article 42.-The tax authorities to check that the taxpayers, the solidarity officers or the third parties with whom they relate have complied with the tax provisions and, where appropriate, to determine the contributions omitted or the tax credits, as well as to check the commission of tax crimes and to provide information to other tax authorities, will be empowered to:

I.- Rectify the arithmetic errors, omissions or other errors that appear in the declarations, requests or notices, for which the tax authorities may require the taxpayer to submit the documentation that proceed, for the rectification of the error or omission in question.

II.     Require the taxpayers, who are in solidarity or third parties with them, to display in their homes, establishments, offices of the authorities themselves or within the tax box, depending on the way in which they are the requirement, the accounting, as well as the provision of the data, other documents or reports which are required for them to carry out their review, were made.

III.- Practice visits to taxpayers, those responsible for solidarity or third parties related to them and review their accounts, goods and goods.

IV.     Review the opinions delivered by public accountants on the financial statements of the taxpayer and on the operations to dispose of the shares they carry out, as well as any other opinion having an impact on Tax-related tax and the tax provisions of the public counter.

V.      Practice home visits to taxpayers in order to verify compliance with tax obligations for the issuance of digital tax vouchers through the Internet and for the submission of applications or notices in the field of the federal taxpayer register; compliance with customs obligations arising from authorizations or concessions or from any register or register laid down in the provisions relating to such matters; of machines, systems and electronic registers, which are obliged to to take the taxpayers, as provided for in the tax provisions; as well as to request the display of the documentation or the vouchers that protect the legal property, possession, residence, possession or import of the goods, and verify that the containers or containers holding alcoholic beverages have the corresponding mark or seal or, where appropriate, that the containers holding those drinks have been destroyed and verify that the packs of Cigars for sale in Mexico contain a form of the security code or, if applicable, that is authentic, in accordance with the procedure laid down in Article 49 of this Code.

Tax authorities will be able to ask taxpayers for the information needed for their registration and updating of their data in the register and to register those who, in accordance with the tax provisions, must be and do not comply with this requirement.

VI.- Practice or order is practised or physical verification of all kinds of goods, even during transport.

VII.- To obtain from the public officials and employees and the fedatarios, the reports and data they hold in connection with their functions.

VIII.- Alleged the necessary evidence to formulate the complaint, complaint or declaratory to the public ministry to exercise the criminal action for the possible commission of tax crimes. The actions to be taken by the tax authorities will have the same evidentiary value as the Law on the acts of the judicial police; and the Secretariat of Finance and Public Credit, through the appointed attorneys that it designates, will be the intervener of the federal public ministry, in the terms of the Federal Code of Criminal Procedures.

IX.     Practice electronic reviews of taxpayers, severally or third parties with whom they relate, based on the analysis of information and documentation held by the authority, on one or more items or concepts specific to one or more contributions.

The tax authorities may exercise these joint powers, either indistinct or in succession, on the understanding that they are initiated with the first act notified to the taxpayer.

In the event that the tax authority is exercising the powers of verification provided for in Sections II, III, IV and IX of this Article and in the revised financial year tax losses are reduced or balances are offset in favour, the taxpayer may be required within the same act of verification to prove the proof of the origin and origin of the loss in a reliable manner of the tax or balance in favour, irrespective of the financial year in which the originating the same, without such requirement being considered as a new act of verification.

The review of tax losses by tax authorities will only have an effect on determining the outcome of the financial year subject to review.

The tax authorities who are exercising some of the powers provided for in this article will inform the taxpayer, their legal representative and, in the case of moral persons, also to their management bodies, of the facts or omissions that are being learned in the course of the proceedings. The above, in accordance with the requirements and procedure that the Tax Administration Service establishes by general rules.

Article 42-A. -Tax authorities may request from taxpayers, severally or third parties, data, reports or documents, to plan and schedule acts of audit, without complying with the provisions of fractions IV to IX of the Article 48 of this Code.

The tax authorities shall not be deemed to initiate the exercise of their powers of verification when they only request the data, reports and documents referred to in this Article. Article, which may be exercised at any time.

Article 43.- In the order of business, in addition to the requirements referred to in Article 38 of this Code, you must indicate:

I.- The place or places to be visited. The increase in places to visit must be reported to the visited.

II.- The name of the person or persons to make the visit which may be replaced, increased or reduced in their number, at any time by the competent authority. The replacement or increase of the persons to be visited shall be notified to the visited.

People designated for the visit will be able to do so jointly or separately.

III. Dealing with the home visits referred to in Article 44 of this Code, the visiting orders shall contain the name of the visited except in the case of orders of verification in the field of external trade and the name of the external trade is ignored. In these cases, the data to be identified must be recorded, which may be obtained, at the time of the home visit, by the staff working at the visit concerned.

Article 44.-In the case of a visit to the tax domicile, the tax authorities, the visited, the solidarity-responsible and the third parties will be as follows:

I.     The visit will take place at the place or places indicated on the order of business.

II.   If the visitors to the place where the due diligence is to be performed are not the visited or their representative, they shall leave the premises with the person who is in that place to be visited by him or his representative. wait at the given time of the next day to receive the order of business; if they do not do so, the visit will start with the one in the visited place.

If the taxpayer presents a change of address notice after receipt of the summons, the visit may be carried out at the new address stated by the taxpayer and in the where the visitor retains the premises of the latter, without requiring further order or extension of the order of business, stating such facts in the minutes that they raise, unless at the previous address any of the (a) the conditions laid down in Article 10 of this Code, where the visit is will continue at the previous address.

When there is a danger that the visited will be absent or be able to perform maneuvers to prevent the start or development of the due diligence, the visitors will be able to proceed to the accounting.

In cases where the visitors are presented to the place where the diligence is to be performed, they discover goods or goods whose import, tenure, production, exploitation, Catch or transport must be manifested to the tax authorities or authorized by them, without having been met with the respective obligation, the visitors shall proceed to the assurance of such goods or goods.

III. At the beginning of the visit to the tax office, the visitors who intervene in it must be identified to the person with whom the diligence is understood, requiring it to appoint two witnesses, if they are not appointed or the They do not accept to serve as such, the visitors will designate them, making this situation in the minutes they raise, without this circumstance invalidating the results of the visit.

Witnesses may be substituted at any time for failure to appear at the place where the visit is taking place, for being absent from it before the due diligence or due diligence is concluded. express their willingness to cease to be a witness, in such circumstances the person with whom the visit is understood must immediately designate others and in the face of their refusal or impairment of the designated persons, the visitors may designate those who must replace them. The replacement of the witnesses does not invalidate the results of the visit.

IV.   The tax authorities will be able to request the assistance of other tax authorities that are competent, so that they continue a visit initiated by those notifying the visitor to the substitution of authority and visitors. They may also request them to practice other visits to check facts related to what they are practicing.

Article 45. The visited, their representatives or the person with whom the visit is understood in the tax domicile, are obliged to allow the visitors designated by the tax authorities for access to the place or places covered by it, as well as to keep at their disposal the accounts and other papers which demonstrate compliance with the tax provisions of which the visitors may remove copies to be certified by the originals and be certified by them annexed to the final or partial minutes which they raise on the occasion of the visit. They shall also permit the verification of goods and goods, as well as of documents, bank accounts, records, tapes or any other processing means of data storage that the taxpayer has in the places visited.

When the visited bear their accounting or part of it with the electronic registration system, or microfilm or record on optical discs or any other means that authorize the Tax Administration Service by means of general rules, they must make available to the visitors the computer equipment and their operators, so that they assist in the development of the visit, as well as to deliver to the the electronic files on which the accounting is recorded.

In the event that the visitors obtain certified copies of the accounts, they will have to make a partial report on the matter, which will have to meet the requirements that Article 46 of this Code, which may terminate the home visit at the address or establishments of the visited, may continue to exercise the powers of verification at the address of the visited or in the offices of the tax authorities, where the final act will be lifted, with the formalities referred to in that Article.

The above paragraph is not applicable when visitors obtain copies of only part of the accounting. In this case, the partial act shall be lifted by pointing to the documents from which copies were obtained, the visit to the address or establishments of the visited being continued. In no case shall the tax authorities be able to collect the accounts of the visited.

Article 46.-The tax domicile visit will be developed according to the following rules:

I.       For any visit to the tax office, the minutes shall be drawn up in which the facts or omissions known to the visitors shall be recorded in a circumstantial manner. The facts or omissions recorded by the visitors in the minutes prove the existence of such facts or the omissions found, for the purposes of any of the contributions paid by the visited in the revised period.

II.     If the visit takes place simultaneously in two or more places, in each one of them must be lifted partial minutes, which will be added to the final act that of the visit is made, which can be lifted in any of those places. In cases where this fraction is concerned, the presence of two witnesses shall be required in each visited establishment where partial minutes are released in compliance with the provisions of Article 44 of this Code.

III.- During the development of the visit the visitors in order to ensure the accounting, correspondence or goods that are not recorded in the accounting, will be able, interchangeably, to seal or to place marks in these documents, goods or furniture, archivists or offices in which they are located, as well as leaving them as a deposit to the visited person or to the person with whom the diligence is understood, prior to the inventory which the effect makes, provided that such assurance does not prevent the carrying out the activities of the visited. For the purposes of this fraction, it is considered that no activities are prevented when accounting or correspondence is secured unrelated to the activities of the current month and the previous two. In the event that any document found in the furniture, archivists or offices that are sealed, is necessary to the visited to carry out its activities, it will be allowed to extract it in the presence of the visitors, who will be able to take out of the same.

IV.- With the same formalities as the previous fractions, partial or additional minutes may be obtained in which the facts, omissions or circumstances of a particular character are recorded, knowledge in the development of a visit. Once the final act has been lifted, no additional minutes may be lifted without a new order for a visit.

When in the course of a visit the tax authorities are aware of facts or omissions which may result in non-compliance with the tax provisions, they will be entered in Circumstantial in partial minutes. The acts or omissions which are known to third parties shall also be entered in those minutes. In the last partial act which the effect is lifted, express mention of such a circumstance shall be made, and between that and the final act, at least 20 days, during which the taxpayer may present the documents, books or records that distort the facts or omissions, as well as choose to correct their tax situation. In the case of more than one or a fraction of a revised financial year, the period shall be extended for a further 15 days, provided that the taxpayer provides notice within the initial period of 20 days.

The facts recorded in the minutes referred to in the preceding paragraph shall be taken into account if the taxpayer does not present the documents before the closing of the final act; reference books or records or do not indicate the place where they are located, provided that this is the tax domicile or the place authorised to keep their accounts or do not prove that they are in the possession of an authority.

Dealing with visits related to the exercise of the powers referred to in Articles 179 and 180 of the Income Tax Law, at least two months between the date of the last partial act and the final act. This period may be extended for one month only for a period of one month at the request of the taxpayer.

Within a period of not more than fifteen working days from the date of the last partial act, exclusively in the cases referred to in the preceding paragraph, the taxpayer may appoint a maximum of two representatives in order to have access to confidential information provided or obtained from independent third parties in respect of comparable transactions affecting the competitive position of such third parties. third parties. The designation of representatives shall be made in writing and submitted to the competent tax authority. Confidential information provided or obtained from independent third parties shall be granted if the taxpayer fails to designate, within the time limit conferred, those representatives. Taxpayers shall be able to have direct access to the confidential information referred to in this paragraph.

Presented in time and form the designation of representatives by the taxpayer to which this fraction refers, authorized representatives will have access to the information confidential information provided by third parties from that time and up to forty-five working days after the date of notification of the decision in which the tax situation of the designated taxpayer is determined. The authorised representatives may be replaced for the sole time by the taxpayer, with the knowledge of the tax authority being made aware of the respective revocation and replacement on the same date as the revocation and replacement. The tax authority shall establish a detailed record of the nature and characteristics of the information and documentation consulted by him or his appointed representatives for each occasion on which this occurs. The taxpayer or his/her representatives may not subtract or photocopy any information, limiting the taking of notes and notes.

The taxpayer and the representatives appointed in the terms of this fraction shall be liable for up to five years from the date on which they were granted access. to the confidential information or from the date of filing of the letter of designation, respectively, of the disclosure, personal or improper use, for any purpose, of the confidential information to which they had access, by any means (a) on the basis of the exercise of the powers of verification exercised by the tax authorities. The taxpayer shall be liable in solidarity for any damages resulting from the disclosure, personal or improper use of the information, to be made by the representatives referred to in this paragraph.

The revocation of the designation of authorized representative to access confidential information provided by third parties does not release the representative or the taxpayer from the liability in respect of which they may incur the disclosure, personal or improper use of such confidential information.

V.- Where it is impossible to continue or to conclude the exercise of the powers of verification in the establishments of the visited, the minutes in which the development of a visit to the tax domicile may be recorded may to stand up in the offices of the tax authorities. In this case, this circumstance must be notified to the person with whom the due diligence is understood, except in the case that the visited person has disappeared from the tax domicile during the development of the visit.

VI.- If in the closing of the final act of the visit the visited or its representative is not present, it will be left up to him to be present at a certain time of the next day, if it will not be presented, the final act will be The person who is present at the place of his or her visit shall be present; at that time any of the visitors who have intervened during the visit, the visited person or the person with whom the diligence is understood and the witnesses shall sign the act of which they shall leave. copy to the visited. If the visited, the person with whom the diligence was understood or the witnesses do not appear to sign the act, refuse to sign it, or the visited or the person with whom the diligence was understood refuse to accept copy of the act, this circumstance shall settle in the minutes itself without affecting the validity and probative value of the act.

VII.- The partial minutes shall be understood as forming an integral part of the final act of the visit even if it is not expressly stated.

VIII. When of the review of the minutes of visit and other documents related to them, it is noted that the procedure did not conform to the applicable rules, which could affect the legality of the determination of the tax credit, the authority may, for one time, replace the procedure, from the formal violation committed.

The above fraction shall be without prejudice to the liability in which the public server that prompted the violation.

Article 46-A. The tax authorities shall conclude the visit to the tax office of the taxpayer or the revision of the accounts of the taxpayers, which is carried out at the offices of the authorities themselves, within a maximum period of twelve months from the date on which the taxpayer is notified of the commencement of the verification powers, except for:

A. Contributors that integrate the system In the case of the Federal Government, the Commission has taken the view that, in the light of the above, the Commission will not be able to take the necessary measures. In such cases, the time limit shall be 18 months from the date on which the taxpayer is notified of the commencement of the powers of verification.

B. Contributors for which the tax or customs authority requests information from tax or customs authorities of another country or is exercising its powers to verify compliance with the obligations laid down in Articles 76, IX, 179 and 180 of the Law of the Income tax or when the customs authority is carrying out verification of origin to exporters or producers in other countries in accordance with international treaties concluded by Mexico. In such cases, the time limit shall be two years from the date on which the taxpayer is notified of the commencement of the powers of verification.

The deadlines for concluding the home visits or the cabinet reviews referred to in the first paragraph of this article shall be suspended in the cases of:

I.     Strike out, from the time the work is temporarily suspended and until the strike ends.

II.   Death of the taxpayer, until the legal representative of the succession is appointed.

III. When the taxpayer displaces his tax domicile without having filed the corresponding change notice or when he is not located where he has indicated, until he is located.

IV.   Where the taxpayer does not address the requirement for data, reports or documents requested by the tax authorities to verify compliance with its tax obligations, during the period between the day of the expiration of the period granted in the order and up to the day in which the order is answered or the order is satisfied, without the suspension being able to exceed six months. In the case of two or more requests for information, the different periods of suspension shall be added and in no case shall the suspension period exceed one year.

V. Dealing with section VIII of the article the time limit shall be suspended from the authority reporting to the taxpayer the replacement of the procedure.

Such suspension shall not exceed a period of two months from the date of the authority notify the taxpayer of the replacement of the procedure.

VI. When the authority is prevented to continue the exercise of their powers of verification by chance or force majeure, until the cause disappears, which must be published in the Official Journal of the Federation and on the website of the Tax Administration Service.

If during the deadline to conclude the home visit or the review of the taxpayer's accounting in the offices of the authorities themselves, the taxpayers (a) any means of defence in the country or abroad against acts or activities resulting from the exercise of their powers of verification shall be suspended from the date on which the said means of defence are lodged; until definitive resolution of the same is given.

When the authorities do not raise the final report of the visit or do not notify the trade of observations, or, where appropriate, the conclusion of the review within the above deadlines, This shall be deemed to have been completed on that date, with no effect on the order and the actions taken from it during that visit or review.

Article 47. The tax authorities will have to conclude the visits in advance in the tax homes they have ordered, when the visitor chooses to rule their financial statements by authorized public accountant. The provisions of this paragraph shall not apply when, in the opinion of the tax authorities, the information provided in the terms of Article 52-A of this Code by the public accountant which has ruled, is not sufficient to know the tax situation of the taxpayer, where it is not present within the time limits laid down in Article 53-A, the information or documentation requested, where in the opinion there is no opinion, no opinion or no opinion, tax implications, or where the opinion is present outside the time limits laid down in the Code.

In the case of an early conclusion referred to in the preceding paragraph, the minutes shall be drawn up in which the reason for such a fact is stated.

Article 48. -where the tax authorities request from the taxpayer, jointly and severally responsible persons, reports, data or documents or request the presentation of the accounts or part thereof for the exercise of their powers of verification, a home visit, will be the following:

I.       The application shall be notified to the taxpayer in accordance with Article 134 of this order.

II.     The request shall indicate the place and time within which the reports or documents are to be provided.

III.    The required reports, books or documents must be provided by the person to whom the request was made or by your representative.

IV.     As a result of the review of the required reports, data, documents or accounts to the taxpayers, severities or third parties, the tax authorities shall make representations, in which they shall record in form circumstantial the facts or omissions which have been known and involve non-compliance with the tax provisions of the taxpayer or in charge of solidarity, who may be notified in accordance with the provisions of Article 134 of the Code.

V.- When there are no observations, the audit authority shall inform the taxpayer or the person in charge of solidarity, by trade, of the conclusion of the cabinet review of the documents presented.

VI.- The trade of observations referred to in section IV of this article shall be notified in compliance with the provisions of this article and the place specified in this last fraction. The taxpayer or the person liable for solidarity shall have a period of 20 days from the day following the notification of the trade in observations, in order to present the documents, books or records which have been the facts or omissions settled therein, as well as to choose to correct its fiscal position. In the case of more than one revised financial year, or where the revision covers in addition to one or more revised financial years, fractions of another financial year, the period shall be extended for a further 15 days, provided that the taxpayer submits a notice within the time limit. Twenty days initial.

The facts or omissions entered in the trade of observations shall be granted if, within the probative period, the taxpayer does not provide proof of evidence that the

The deadline set forth in the first and second paragraphs of this fraction is independent of that set forth in Article 46-A of this Code.

VII.   For the review referred to in section IV of this article, where the article relates to the exercise of the powers referred to in Articles 179 and 180 of the Income Tax Act, the time limit referred to in this Article The above fraction shall be two months, and may be extended once for a period of one month at the request of the taxpayer.

VIII.- Within the time limit for the distortion of the facts or omissions made in the trade of observations, as referred to in fractions VI and VII, the taxpayer may choose to correct its tax situation in the different contributions to the review, by presenting the form of correction of the tax situation, from which it will provide a copy to the reviewing authority.

IX.- Where the taxpayer does not fully correct its tax situation in accordance with the trade in observations or does not undermine the facts or omissions contained in that document, the resolution determining the contributions shall be issued or omitted, which shall be notified to the taxpayer in compliance with the provisions of this Article and in the place specified in that fraction.

For the purposes of the first paragraph of this article, it is considered as part of the documentation or information that may be requested by the tax authorities, relating to the accounts the taxpayer's bank.

Article 49.-For the purposes of the provisions of Section 42 of this Code, the home visits shall be carried out in accordance with the following:

I. It will be carried out at the tax domicile, establishments, branches, premises, fixed and semi-fixed positions on the road public, of the taxpayer, provided that they are open to the general public, where they are carried out, provide services or contract the use or temporary enjoyment of goods, as well as in the places where the goods are stored or where the activities related to the concessions are carried out or authorisations or any registration or registration in customs matters.

II.- When the visitors are presented to the place where the diligence is to be carried out, they shall deliver the order of verification to the visited, their legal representative, the person in charge or the person who is at the front of the visited site, interchangeably, and with that person the inspection visit shall be understood.

III.- The visitors must be identified to the person with whom the diligence is understood, requiring it to designate two witnesses; if these are not appointed or the appointees do not accept to serve as such, the visitors will designate, stating this situation in the minutes they raise, without this circumstance making up the results of the inspection.

IV.- On any home visit, the minutes shall be issued in which the facts or omissions known to the visitors, in the terms of this Code and its Rules of Procedure or, where applicable, the irregularities detected during the inspection.

V.- Yes to the closing of the home visit record the visited person or the person with whom the diligence was understood or the witnesses refuse to sign the act, or the visited or the person with whom the diligence was understood refuses to accept a copy of the minutes, this circumstance shall be settled in the minutes itself, without affecting the validity and probative value of the act; the home visit is completed.

VI.   If, on the occasion of the home visit referred to in this article, the authorities have met non-compliance with the tax provisions, the corresponding resolution shall be formulated. The taxpayer must be granted a three-day time limit to distort the commission of the infringement by submitting the evidence and making the relevant arguments. If it is noted that the visitor is not registered in the federal taxpayer register, the authority shall require the data necessary for its registration, without prejudice to the penalties and other legal consequences arising from such omission.

The resolution referred to in the preceding paragraph shall be issued within a time limit which shall not exceed six months from the expiry of the period referred to in the preceding paragraph.

Article 50. The tax authorities who, when carrying out visits to the taxpayer or in exercising the powers of verification referred to in Article 48 of this Code, are aware of facts or omissions involving non-compliance with the provisions of this Code. Tax shall determine the contributions omitted by a decision to be notified personally to the taxpayer or through the tax box within a maximum period of six months from the date on which the final act is lifted. of the visit or, in the case of the review of the accounts of the contributors in the offices of the tax authorities, as from the date on which the deadlines referred to in Article 48 (VI) and (VII) of this Code are concluded.

The time limit for issuing the resolution referred to in this Article shall be suspended in the cases provided for in Sections I, II and III of Article 46-A of this Code.

If, during the deadline to issue the resolution in question, the taxpayer will intervene in the country or abroad, against the final minutes of the visit or of the (a) the term of office shall be suspended from the date on which the said means of defence are lodged and until the final decision has been taken.

When the authorities do not issue the corresponding resolution within the aforementioned period, the order and the actions that were derived during the visit or review will be without effect. in question.

In that resolution, the time limits must be stated in which the same can be challenged in the administrative appeal and in the administrative litigation. Where the decision is omitted from the reference point, the taxpayer shall have twice the time limit laid down in the legal provisions for bringing the administrative appeal or the administrative litigation procedure.

Article 51. -the tax authorities which, when exercising the powers of verification referred to in Article 48 of this Code, are aware of any facts or omissions involving non-compliance with the tax provisions, shall determine the contributions or Missed use by resolution.

When the tax authorities are aware of third parties, facts or omissions that may result in non-compliance with the tax obligations of a taxpayer or a person in charge of solidarity subject to the powers of verification referred to in Article 48, shall give him the result of that action by means of observations, so that he may submit documentation in order to distort the facts entered in the within the time limits referred to in Article 48 (VI) of that Article.

Article 52.- , unless proof to the contrary, are presumed to be true: in the opinions formulated by accountants public on the financial statements of the taxpayer or the operations of disposal of shares which it carries out; in any other opinion having a fiscal impact formulated by a public accountant or with respect to the performance of the tax provisions; or in the clarifications provided by such accountants (a) the following requirements shall be met if the following conditions are met:

I.          That the public accountant that rules obtain their registration with the tax authorities for these purposes, in the terms of the Regulation of this Code. This record can be obtained only:

a) People of Mexican nationality who have title of a public accountant registered with the Secretariat of Public Education and who are members of a professional college recognised by the same Secretariat, at least in the three years prior to the submission of the application for registration corresponding.

The persons referred to in the preceding paragraph shall additionally be required to certification issued by professional associations or associations of public accountants, registered and authorized by the Ministry of Public Education, and only the certifications that are issued to the public accountants by the public accountants will be valid. certifying bodies to obtain the Suitability Recognition to grant the Secretariat of Public Education; in addition, they must have at least three years of experience participating in the preparation of tax rulings.

b) Foreign persons entitled to rule in accordance with international treaties that Mexico is a party.

c) People who are aware of the compliance with their tax obligations in the terms of Article 32-D of this Code, for which they must display a valid document issued by the Tax Administration Service, in which the opinion of the compliance with tax obligations is issued.

Registration granted to public accountants who formulate opinions for purposes Tax authorities shall be discharged from the register of registered public accountants carried by the tax authorities, in cases where such accountants do not give an opinion on the financial statements of the taxpayer or the operations of the Disposal of shares which it carries out or any other opinion it has tax impact, over a period of five years.

The period of five years referred to in the preceding paragraph shall be computed from the the day following that in which the last opinion issued by the public accountant was submitted.

In these cases, the public accountant, the school, will be immediately notified in writing. and, where appropriate, the Federation of Professional Colleges to which the public accountant in question belongs. The public accountant may request that the registration of the registered register be without effect, provided that he so requests in writing within 30 working days after the date on which he receives the notice referred to in this paragraph.

II. That the opinion be formulated in accordance with the provisions of the Regulation of this Code and the auditing standards governing the professional capacity, independence and impartiality of the public accountant, the work they perform and the information they provide as a result of them.

III.       For the public accountant to issue, in conjunction with its opinion, a report on the review of the tax situation of the taxpayer, in which he states, in protest of truth, the data indicated in the Regulation of this Code.

Additionally, in that report the public accountant must point out if the taxpayer incorporated in the opinion the information related to the application of some of the various criteria to which the tax authority would have made known in accordance with point (h) of Article 33 of this Code.

IV.        That the opinion be presented through the electronic means in accordance with the general rules that the Tax Administration Service may issue.

V.         That the accountant, in the month of submission of the opinion, is aware of the compliance with its tax obligations under the terms of Article 32-D of this Code, for which the document must be displayed to the individual issued by the Tax Administration Service, in which the opinion of the compliance with tax obligations is issued.

The opinions or interpretations contained in the opinions do not oblige the tax authorities. The review of opinions and other documents relating thereto may be carried out prior to or at the same time as the exercise of the other powers of verification in respect of the taxpayer or the persons responsible for solidarity.

When the registered public accountant does not comply with the provisions referred to in this Article, in the Regulation of this Code or in general rules issued by the Tax Administration Service or does not apply the audit rules or procedures, the tax authority shall, after hearing, urge or admonish the registered public accountant or shall suspend for up to three years the effects of their registration, in accordance with the provisions of this Code and their Rules of Procedure. If there is a reoffending or the accountant has participated in the commission of a crime of a fiscal nature or does not exhibit, at the request of an authority, the working papers that it has produced for the purpose of the audit carried out to the financial statements of the For tax purposes, the final cancellation of this registration shall be made. In such cases, written notice shall be given immediately to the professional college and, where appropriate, to the Federation of Professional Colleges to which the public accountant in question belongs; to carry out the powers referred to in this paragraph, the Tax Administration Service should observe the following procedure:

a) The irregularity is terminated, it will be notified to the registered public accountant within a period not exceeding six months from the termination of the review of the opinion, to the effect that within a period of 15 days following the effects of such a manifest notification in writing (a) what is appropriate to it, and offers and exhibits evidence that consider relevant.

b) The probative period referred to in the The tax authority shall, in the light of the elements in the file, issue the resolution as appropriate.

c) The resolution of the procedure will be notified in a a period not exceeding 12 months, counted from the day following the day in which the period indicated in the preceding fraction is exhausted.

The civil societies or associations formed by the accountants ' offices registered public, whose members obtain authorization to formulate the opinions referred to in the first paragraph of this article, must register with the competent tax authority, in the terms of the Regulation of this Code.

When the formulation of an opinion is carried out without meeting the requirements of independence by the public accountant or by the moral person of which he is a member or member, the registration of the public accountant shall be cancelled, after hearing, in accordance with the procedure laid down in the Rules of Procedure Code.

Article 52-A.- Where the tax authorities in the exercise of their powers of verification review the opinion and the other information referred to in this article and the Regulation of this Code shall be as follows:

I.          First, the public accountant who has formulated the opinion will be required:

a) Any information that conforms to this Code and to its Regulation should be included in the financial statements for tax purposes.

b) The display of the working papers on the occasion of the audit carried out, which, in any case, is understood to be the property of the public accountant.

c) Information deemed relevant to ensure compliance with the taxpayer's tax obligations.

The review to which this fraction refers will be carried out with the public accountant who has formulated the opinion. This review shall not exceed a period of six months from the date on which the public accountant is notified of the request for information.

Where the authority, within the period mentioned, does not directly require the the information referred to in point (c) of this fraction or does not directly exercise with the taxpayer the powers referred to in paragraph II of this Article, shall not be able to review the same opinion again, except where review facts different from those already reviewed.

II.        Having required the public accountant to draw up the opinion, the information and documents referred to in the previous section, after having received them or if they were not sufficient for the prosecution of the tax authorities. In order to know the tax situation of the taxpayer, or if these do not occur within the time limits set out in Article 53-A of this Code, or such information and documents are incomplete, the aforementioned authorities may, in their opinion, exercise directly with the taxpayer their powers of verification.

III.       The tax authorities may, at any time, request the third parties related to the taxpayer or the supporting officers, the information and documentation to verify whether the information contained in the opinion and in the the other documents, in which case the respective application shall be made in writing, notifying the taxpayer of the copy.

The home visit or the requirement for information to be made to a a taxpayer that rules its financial statements in the terms of this Code, the sole purpose of which is to obtain information relating to a third party, shall not be considered as an opinion review.

The deadline referred to in the second paragraph of section I of this article is independent of the one set out in Article 46-A of this Code.

The powers of verification referred to in this Article may be exercised without prejudice to the provisions of the second paragraph of Article 42 of this Code.

For the exercise of the powers of verification of the tax authorities, I do not know you must observe the order set out in this article, when:

a) In the opinion there is no opinion, opinion Negative or caveats that have tax implications.

b) In the event that differences are determined taxes payable and these are not entered in accordance with the provisions of the penultimate paragraph of the article 32-A of this Code.

c) The opinion does not have fiscal effects.

d) The public accountant who formulates the opinion is not authorized or your record is suspended or canceled.

e) The public accountant who formulates the report the local where you have your tax address, without filing the change of address notice in the terms of the Regulation of this Code.

f) The object of the check acts is seen on contributions or use in the field of foreign trade; tariff classification; compliance with non-tariff regulations or restrictions; the legal import, stay and possession of foreign goods in territory national.

g) The object of the check acts, be it the effects of the de-incorporation of companies or when the integrating company ceases to determine its integrated tax result.

h) Trying to review concepts amended by the taxpayer, which would lead to the submission of additional statements following the opinion of the financial year to which the amendments correspond.

i) No effect has been left on the object contributor of the review, the digital stamp certificate for issuing digital tax vouchers over the Internet.

j) Dealing with electronic reviews to be refers to Article 42 (IX) of this Code.

k) When you have exercised the option to which you are referring Article 32-A of this Code, the opinion of the financial statements has been submitted in an extemporaneous manner.

Trying to review interim or monthly payments, only the order set out in this article will apply, with respect to those included in the periods by which the opinion would have already been presented.

Article 53.-In the event that the tax authorities request these, reports or documents from the taxpayer, responsible for their verification powers, responsible Or third, you will be the following:

The following deadlines will be given for your presentation:

a) The books and records that are part of your accounting, requested in the course of a visit, must be presented immediately, as well as the diagrams and the design of the electronic registration system, if any.

b) Six days from the day following that in which the notification of the respective application takes effect, when the documents are of the ones to be held by the taxpayer and are requested during the development of a visit.

c) Fifteen days from the day following that in which the notification of the respective application takes effect, in other cases.

The time limits referred to in this paragraph may be extended by the tax authorities for 10 more days, in the case of reports whose content is difficult to provide or difficult to obtain.

II.- (Repeals).

Article 53-A.- When the tax authorities review the opinion and other information referred to in Article 52 of this Code, and request the counter registered public that information or documentation has been formulated, the same shall be submitted within the following time limits:

I. Six days, dealing with working papers made on the occasion of the opinion done. Where the registered public accountant has its registered office outside the place where the requesting authority is located, the time limit shall be 15 days.

II.        Fifteen days, dealing with other documentation or information related to the opinion, which is held by the taxpayer.

Article 53-B. For the purposes of Article 42, fraction IX of this Code, electronic reviews shall be carried out in accordance with the following:

I.          On the basis of the information and documentation in its possession, the tax authorities shall make known the facts resulting in the omission of contributions and benefits or in the commission of other irregularities, through a provisional resolution which, if applicable, contains the respective pre-settlement.

II.        In the provisional resolution, the taxpayer, in a position of solidarity or third party, shall be required to express, within a period of 15 days following the notification of that resolution, what is appropriate and to provide the information and documentation, with a view to misusing irregularities or crediting the payment of the contributions or taking advantage of the provisional resolution.

In case the taxpayer accepts the pre-settlement for the facts that were made of his/her knowledge, he may choose to correct his/her tax situation within the period prescribed in the preceding paragraph, by means of the total payment of the contributions and the missed use, together with his/her accessories, in which case he shall enjoy the benefit to pay a fine equivalent to 20% of the contributions omitted.

III.       Once the evidence provided by the taxpayer has been received and analysed, if the tax authority identifies additional elements to be verified, it may act indifferently in accordance with any of the following: procedures:

a) shall make a second requirement to the taxpayer, within 10 days of the date on which the tax authority receives the evidence, which shall be addressed by the taxpayer within ten days following the notification of the second request, which shall suspend the period specified in section IV, First paragraph of this article.

b) Requesting information and documentation for a third, in which case, from the day on which the application is made and until the third party replies, the period provided for in the fourth paragraph of this Article shall be suspended, which shall be notified to the taxpayer within 10 days. following the request for the information. Such suspension may not exceed six months, except in the case of foreign trade, where the period may not exceed two years.

Once the requested information is obtained, the tax authority will have a deadline maximum of 40 days for the issue and notification of the resolution, except for expert evidence, where the time limit shall be computed from the time of the notice.

IV.        In case the taxpayer exhibits evidence, the authority shall have a maximum period of forty days from his/her release for the issuance and notification of the resolution based on the information provided in the file.

In the event that the taxpayer does not provide evidence, nor does it manifest what it is entitled to do to undermine the facts or omissions within the time limit set in the Section II of this Article, the provisional resolution shall become final and the amounts determined shall be made effective by the administrative procedure for implementation.

Finalized the deadlines granted to the taxpayers to assert what their right is appropriate for the facts or omissions made known during the course of the development of the powers of verification referred to in Article 42, part IX of this Code, the right to do so shall be lost.

Administrative acts and resolutions, as well as the promotions of the contributors referred to in this Article, shall be notified and submitted in digital documents through the tax box.

Article 53-C. With regard to the powers of verification provided for in Article 42, fractions II, III and IX of this Code, the tax authorities may review one or more specific items or concepts corresponding to one or more contributions or taking advantage of the above, without further limitation, without further limitation than the provisions of Article 67 of this Code.

When different facts are checked, the tax authority may review the same items or specific concepts of a contribution or use by the the same period and, where applicable, to determine any omitted contributions or availments resulting from such events.

The fact check must be based on information, data or third-party documents; in the data provided by the individuals in the statements (a) to be submitted, or in the documentation provided by the taxpayer in the means of defence which they promote and which would not have been displayed to the tax authorities during the exercise of the powers of verification provided for in the the tax provisions, unless in the latter case the the authority has not objected to the document in the appropriate means of defence being false or, when having objected to it, the respective incident has been declared inadmissible.

Article 54. -To determine contributions omitted, the Secretariat of Finance and Public Credit will have for certain the facts or omissions known by the foreign tax authorities, unless proof to the contrary.

Article 55. -Tax authorities will be able to determine presumptively the tax utility of taxpayers, or the distributable remnant of persons who are taxed under Title III of the Income Tax Act, their income and the value of the income tax. acts, activities or assets, for which contributions are to be paid, where:

I.     They object or impede the initiation or development of the powers of verification of the tax authorities; or they omit to present the declaration of the exercise of any contribution until the moment when the exercise of those powers is initiated. powers and provided that more than one month has elapsed since the date of the expiry of the period for the submission of the declaration in question. The provisions in this section do not apply to social security contributions.

II.   Do not present the books and records of accounts, the documentation of more than 3% of any of the concepts of the declarations, or do not provide the reports regarding compliance with the tax provisions.

III. Be one of the following irregularities:

a) Omission of the record of operations, revenue or purchases, as well as alteration of the cost, by more than 3% on those declared in the financial year.

b) Registration of purchases, expenses, or services not performed or not received.

c) Omission or alteration in the record of stocks to be included in inventories, or record such stocks at prices other than cost, provided that in both cases, the amount exceeds 3% of the cost of the inventories.

IV.   Do not comply with the inventory valuation obligations or do not carry out the control procedure of the inventories, which establish the tax provisions.

V.    Do not have the tax-checking machines in operation or, the electronic tax registration equipment and systems that the tax authorities have authorized, destroy, alter or prevent them from giving the purpose for which were installed.

VI.   Other irregularities in your accounts that make it impossible to know your operations are noted.

The presumptive determination referred to in this Article shall proceed regardless of the penalties to be applied.

Article 56.-For the purposes of the presumptive determination referred to in the previous article, the tax authorities shall calculate the gross income of the taxpayers, the value of the acts, activities or assets on which the payment of contributions proceeds, for the financial year in question, without any of the following:

I.     Using the taxpayer accounting data.

II.   On the basis of the data contained in the statements of the financial year corresponding to any contribution, be it from the same financial year or from any other contribution, with the amendments which, if any, they would have had for the exercise of the Verification powers.

III. On the basis of information provided by third parties at the request of the tax authorities, when they have a business relationship with the taxpayer.

IV.   With other information obtained by the tax authorities in the exercise of their powers of verification.

V.    Using indirect means of economic research or any other class.

Article 57. -The tax authorities will be able to determine presumptively the contributions that were to have been withheld, when the retention and integer omission appear, by more than 3% on the tentions entered.

For the purposes of the presumptive determination referred to in this Article, the tax authorities may use any of the procedures provided for in this Article. fractions I to V inclusive of Article 56 of this Code.

If the non-enteral holds correspond to payments as referred to in Chapter I Title IV of the Income Tax Act and the retainer has more than twenty workers to its service, it will be assumed that the contributions to be learned are as follows:

I.     Those resulting from the applicable tariff on the maximum limit of the group in which, for the purposes of payment of contributions to the Mexican Social Security Institute, each worker is found at the service of the retainer, elevated to the period that is reviewed.

II.   In the event that the retainer has not paid contributions for its employees to the Mexican Social Security Institute, the non-enteral retentions will be considered to be those that result from the application of the corresponding tariff. an amount equal to four times the general minimum wage of the economic zone of the retainer elevated to the period that is reviewed, for each worker at his/her service.

The provisions of this Article shall also apply in order to determine presumptively the basis of other contributions, when constituted by the payments referred to in Chapter I of Title IV of the Income Tax Act.

Dealing with contributions not made to the Institute of the National Housing Fund for Workers, provided for in Article 136 of the Federal Labor Law, consider that the omitted are those that result from applying the 5% rate to the amount equivalent to four times the daily general minimum wage of the economic zone of the pattern, elevated to the period that is reviewed, for each worker at his/her service.

Article 58. The tax authorities, to determine presumptively the tax utility of the taxpayers referred to in the Income Tax Act, may apply to the gross income declared or presumptively determined, the 20% or the corresponding treatment of any of the activities listed below:

I. 6% will be applied to the following spins:

Commercial: Gasoline, petroleum and other fuels of mineral origin.

II. 12% will be applied in the following cases:

Industrial: Palm and straw shadows.

Commercial: Grocery with sale of grains, seeds and dried chillies, sugar, meats in natural state; cereals and grains in general; natural milks, mass for corn tortillas, bread; lottery tickets and theaters.

Agricultural: Grain and grains in general.

Livestock: Production of natural milks.

III. 15% will be applied to the following spins:

Commercial: Grocery with sale of wines and spirits of national production; Chichoneria, coffee for domestic consumption; sweets, confections, chocolates and chocolates; legumes, snow and ice cream, biscuits and pasta, beer and soft drinks, ice, soaps and detergents, books, papers and articles of work, garments, fabrics and articles of cotton, sports articles; skins and hides, products obtained from the sea, lakes and rivers, chemicals or pharmaceuticals, candles and candles; cement, lime and sand, explosives; hardware and tlapaleries; iron and steel, paints and varnishes, glass and other materials for construction, rims and cameras, cars, trucks, spare parts and other articles of the class, with the exception of accessories.

Agricultural: Coffee for domestic consumption and legumes.

Fishing: Products from the sea, lakes, lagoons and rivers.

IV. 22% will be applied to the following items:

Industriales: Masa for corn tortillas and popular price bread.

Commercial: Entertainment in arenas, cinemas and sports fields.

V. 23% will be applied to the following spins:

Industriales: Sugar, natural milks; vegetable oils; coffee for domestic consumption; maquila milling of nixtamal, milling of wheat and rice; biscuits and pasta; soaps and detergents; garments, fabrics and articles of cotton; articles for sports; skins and leather; footwear of all kinds; explosives, weapons and ammunition; iron and steel; construction of buildings; painting and varnishes, glass and other materials for construction; furniture of current wood; extraction of gums and resins; candles and candles; printing; lithography and binding.

VI. 25% will be applied to the following items:

Industrial: Salt mining and refining, extraction of fine woods, metals and Mineral-metallurgical plants.

Commercial: Restaurants and funeral agencies.

VII. 27% will be applied to the following spins:

Industriales: Dulces, chocolates, confections and chocolates, beer, alcohol, perfumes, essences, cosmetics and other toiletries; musical instruments, discs and articles of the class; jewellery and watchmaking; paper and articles of paper; polyethylene, natural or synthetic rubber; rims and cameras; motor vehicles, lorries, spare parts and other items in the class.

VIII. 39% will be applied to the following spins:

Industriales: Fractionation and cement factories.

Commercial: Commisionists and grant of the use or temporary enjoyment of buildings.

IX. 50% will be applied in the case of the provision of independent personal services.

To obtain the tax result, the tax utility determined in accordance with the provisions of this article will be reduced, the tax losses due to decrease from previous exercises.

Article 58-A. The tax authorities may modify the utility or tax loss referred to in the Income Tax Act, by means of the presumptive determination of the price in which the taxpayers acquire or dispose of goods, as well as the amount of the consideration in the case of operations other than disposal, where:

I. The operations in question are agreed to at less than the market price or the cost The acquisition is greater than that price.

II. The disposal of the goods is carried out at the cost or at least of the cost, except that the (a) to ensure that the disposal was made at the market price on the date of the transaction, or that the goods suffered demerit or there were circumstances that determined the need to dispose of them under these conditions.

III. It is import or export operations, or in general payments abroad.

For the purposes of the foregoing paragraph, the tax authorities may consider the following:

a) Current prices in the internal or external market, and in default of these, the avaluo that they practice or order the tax authorities;

b) The cost of goods or services, divided between the result of subtracting the unit from percent of gross utility. It shall be understood as a percentage of gross profit, whether determined in accordance with Article 60 of this Code or, in accordance with Article 58 of that Code. For the purposes of this subsection, the cost will be determined according to generally accepted accounting principles;

(c) The price on which a taxpayer enajes goods acquired from another person, multiplied by the result of decreasing to the unit the coefficient that to determine the tax utility of said taxpayer would correspond according to Article 58 of this Code.

Article 59. For income checking, the value of the acts, activities, or assets to be paid for contributions, as well as the updating of the assumptions for the application of the fees laid down in the tax provisions, the tax authorities shall presume, unless proof to the contrary:

I.     That the information contained in the accounting, documentation and correspondence held by the taxpayer corresponds to operations carried out by him, even if they appear without his name or in the name of another person, provided that it is possible to demonstrate that at least one of the operations or activities contained in such elements was carried out by the taxpayer.

II.   That the information contained in the accounting systems, in the name of the taxpayer, located in the possession of persons at their service, or of shareholders or owners of the company, corresponds to the operations of the taxpayer.

III. That deposits in the taxpayer's bank account that do not correspond to records of their accounting that they are required to carry, are income and value of acts or activities for which contributions are to be paid.

For the purposes of this fraction, it is considered that the taxpayer did not record deposits in its bank account in its accounts when, being obliged to carry it, it does not present it. to the authority when it exercises its powers of verification.

deposits that are made in a tax year, the sum of which is higher than $1,285,670.00 in the bank accounts, will also be presumed of a person who is not registered in the Federal Taxpayer Registry or who is not required to keep accounts, are income and value of acts or activities for which contributions are to be paid.

The provisions of the preceding paragraph shall not apply where, before the authority initiates the exercise of its powers of verification, the taxpayer informs the Service of Tax administration of the deposits made, covering all the requirements that said unconcentrated organ establishes by means of general rules.

IV.   That are the income and value of the company's activities or activities for which contributions are payable, deposits made in the personal checks of managers, administrators or third parties, when they make payments of debts of the company with checks of that account or deposit in the same, amounts corresponding to the undertaking and is not recorded in the accounts.

V.    That the differences between the assets recorded in accounting and the actual stocks correspond to income and value of acts or activities of the last financial year that are reviewed for which contributions are to be paid.

VI.   That checks carried out against the taxpayer's accounts to suppliers or service providers, which do not correspond to transactions recorded in their accounts, are payments for goods acquired or for services for which the Taxpayer earned income.

VII.             (Repeals).

VIII. That the inventories of raw materials, semi-finished and finished products, fixed assets, expenses and deferred charges held by the taxpayer, as well as the land where they develop their activity are their property. The goods referred to in this paragraph shall be valued at their market prices and in the absence thereof.

IX.    That the goods which the taxpayer claims to have exported were disposed of on national territory and were not exported, where it does not exhibit, at the request of the tax authorities, the documentation or the information it provides any of the following assumptions:

(a) The material existence of the acquisition operation of the good in question or, where appropriate, of the raw material and of the installed capacity to manufacture or transform the good that the taxpayer declares to have exported.

b) The means by which the taxpayer was used to store the asset that it claims to have exported or the justification for the causes for which such storage was not necessary.

c) The media that the taxpayer used to transport the good to foreign territory. If the taxpayer has not transported it, it must demonstrate the conditions of the material delivery of the same and the identity of the person to whom it has been delivered.

The presumption that this fraction refers to will operate even if the taxpayer has the export order that documents the fulfillment of the good.

Article 60. -where the taxpayer omits to register acquisitions in his accounts and these are determined by the tax authorities, it is presumed that the goods acquired and not registered have been disposed of and that the amount of the disposal was that which results from the following operations:

I. The determined amount of acquisition, including the agreed price and the contributions, interest, normal or moratoria, conventional penalties and any other concept that would have been paid on the occasion of the acquisition, is multiplied by the the gross utility that the taxpayer operates with.

II. The resulting amount will be added to the given acquisition amount and the sum will be the value of the disposal.

The gross utility percentage shall be obtained from the data contained in the taxpayer's accounting in the financial year in question and shall be determined by dividing that gross utility the cost to be determined or determined by the taxpayer. For the purposes of this fraction, the cost will be determined according to the generally accepted accounting principles. In the event that the cost cannot be determined the gross utility shall be understood to be 50%.

The presumption established in this Article shall not apply where the taxpayer demonstrates that the failure to register the acquisitions was motivated by a fortuitous case or force major.

The same procedure will be followed to determine the value by disposal of missing goods in inventories. In this case, if the amount of the acquisition cannot be determined, it shall be considered to be the amount corresponding to goods of the same species acquired by the taxpayer in the financial year in question and in the absence thereof, that of the market or of the guarantor.

Article 61. -provided that the taxpayers are placed in any of the grounds of presumptive determination referred to in Article 55 of this Code and cannot check for the period under review their income as well as the value of the acts or activities for which contributions are to be paid, shall be presumed to be the same as the result of any of the following:

I. If, on the basis of the accounting and documentation of the taxpayer or information of third parties, the corresponding transactions can be reconstructed at least thirty days as close as possible to the closing of the financial year, the income or the value of the the acts or activities shall be determined on the basis of the daily average of the reconstructed period, which shall be multiplied by the number of days corresponding to the period covered by the review.

II. If the taxpayer's accounting does not permit the reconstruction of the operations of the thirty-day period referred to in the previous fraction, the tax authorities shall take as a basis the entire income or value of the acts or activities. they observe for seven days including the indeft, at least, and the resulting daily average shall be multiplied by the number of days comprising the period under review.

The income or value of the acts or activities presumed presumptively by any of the above procedures, will be applied to the corresponding fee or rate. In the case of income tax, the tax utility shall be determined in advance by applying the estimated gross income of the coefficient to determine the income tax law.

Article 62. -In order to verify the income, as well as the value of the acts or activities of the taxpayers, the tax authorities shall presume, unless proof to the contrary, that the information or documents of third parties related to the taxpayer, correspond to operations performed by this, when:

I.     They refer to the designated taxpayer by name, denomination or social reason.

II.   Senalen as a place for the delivery or receipt of goods or services, related to the activities of the taxpayer, any of its establishments, even if it expresses the name, denomination or social reason of a third party, real or dummy.

III. Senalen the name or address of a third party, real or fictitious, if the taxpayer is found to deliver or receive goods or services to that name or at that address.

IV.   They refer to charges or payments made by the taxpayer or on his behalf, by person or by name.

Article 63. The facts that are known for the exercise of the powers of verification provided for in this Code or in the tax laws, or the documents, documents or databases which bear, have access to or in their possession, the tax authorities, as well as those provided by other authorities, may serve to justify the decisions of the the Secretariat of Finance and Public Credit and any other competent authority or decentralised body in the field of federal contributions.

Where other authorities provide documents or documents to the tax authorities in accordance with the provisions of the preceding paragraph, the latter shall grant the the taxpayers within a period of 15 days from the date on which they make them aware of such files or documents, in order to express in writing what is appropriate to them, which shall form part of the administrative file corresponding.

The above mentioned authorities shall be in accordance with the first paragraph of this Article, without prejudice to their obligation to maintain the confidentiality of the information provided by independent third parties which affects its competitive position, as referred to in Article 69 of this Code.

Copies, prints or reproductions derived from the microfilm, optical disc, magnetic, digital, electronic or magneto optical media of documents having in their the authorities have the same evidentiary value as the originals, provided that such copies, prints or reproductions are certified by a competent official for this purpose, without the need for collation with the originals.

They may also serve to motivate the resolutions of the Secretariat of Finance and Public Credit and any other competent authority or decentralized body in Federal contributions, the actions raised at the request of the tax authorities, by the consular offices.

The tax authorities will assume as certain the information contained in digital tax vouchers on the Internet and in the databases they carry or have in their power or to which they have access.

Article 64. -(Repeals).

Item 65. The contributions omitted which the tax authorities determine as a result of the exercise of their powers of verification, as well as other tax credits, shall be paid or guaranteed, together with their accessories, within the 30 days following that in which it has had effects for its notification, except in the case of tax credits determined in accordance with Article 41, fraction II of this Code in which case the payment shall be made before the the time limit within that fraction shall elapse.

Article 66. The tax authorities, at the request of the taxpayer, may authorise payment in instalments, whether in partial or deferred terms, of the contributions omitted and of their accessories without exceeding 12 months for deferred payment and Thirty-six months for payment in partial payments, provided the taxpayers:

I.          Submit the format that is set for such purposes, by the Tax Administration Service.

The mode of payment in instalments chosen by the taxpayer in the form of the authorization request payment in instalments may be modified for the credit concerned on a single occasion, provided that the time limit as a whole does not exceed the maximum period laid down in this Article.

II.        Pay 20% of the total amount of the tax credit at the time of the application for authorization of payment in instalments. The total amount of the debit will be integrated by the sum of the following concepts:

a) The amount of the skipped contributions updated from the month in which they were paid and up to that in which the authorization is requested.

b) The fines that are updated from the month in which they were payable and up to the month in which the authorization is requested.

c) Accessories other than fines has the taxpayer at his or her charge to the date on which he applies for the authorization.

The update corresponding to the mentioned period will be performed as provided for by Article 17-A of this Code.

Tax authorities, at the request of taxpayers who correct their tax situation during any stage within the exercise of the powers of verification and until before the decision determining the tax credit is issued, they may authorise the payment by instalments of the contributions omitted and of their accessories, either in a deferred form or in a partial manner, in conditions other than those provided for in the first paragraph of this Article, where 40% of the amount of the debit to be corrected reported by the authority during the exercise of the verification powers represents more than the tax utility of the last tax year in which it has been used for tax purposes, for which it shall be follow the following procedure:

I.          The taxpayer will submit the application, as well as a payment project setting specific dates and amounts.

II.        The authority, upon receipt of the application and the payment project, shall carry out the assessment and issue a resolution of acceptance or negation of the proposal for payments, as appropriate, within the period of 15 days from from the day following the day the request was received.

III.       Once the notification of the resolution takes effect, in the event that the proposal has been authorized, the taxpayer will have the obligation to make the payments in the amounts and the dates on which it has been authorized. In the event of non-compliance with any such payment, the authority shall require payment of the remainder through the administrative procedure of execution.

In the event that in the resolution referred to in the previous fraction the authorization of the payment project submitted by the taxpayer has been denied, the authority The tax authorities shall complete the exercise of the powers of verification and shall issue the relevant fiscal credit resolution.

Article 66-A. For the purposes of the authorization referred to in the preceding article, the following shall be:

I. The balance to be used for the calculation of the partial payments shall be the result of reducing the payment corresponding to the 20% indicated in section II of the previous article, the balance to be used for the calculation of the partial instalments. total of the debit referred to by that fraction.

The amount of each of the shares must be equal, and paid in monthly and successive form, for which the balance of the previous paragraph will be taken as a basis, the time limit chosen by the taxpayer in its application for payment of payment in instalments and the monthly rate of surcharges for extension that includes updating according to the Law of Revenue of the Federation in force at the date of the application for authorization of payment In terms of time limits.

When the amounts of payments in authorized partial payments are not paid in due time, the taxpayer will be obliged to pay surcharges for the ex-temporary payments on the total amount of the updated non-covered shares, in accordance with Articles 17-A and 21 of this Code, for the number of months or fraction of the month from the date on which the payment was made and until the payment is made.

II. The amount to be deferred shall be the result of subtracting the payment corresponding to the 20% indicated in the second part of the previous article from the total amount of the debit to which it refers. This fraction.

The amount to be settled by the taxpayer, will be calculated by adding to the amount referred to in the previous paragraph, the amount that will result from multiplying the rate of surcharges by extension that includes updating according to the Federation Revenue Act, in force on the date of the application for payment authorization in deferred form, for the number of months, or fraction of the month since the date of the application for payment in instalments in a deferred form and up to the date indicated by the taxpayer to settle your debit and for the amount that will be deferred.

The amount to settle the debit referred to in the preceding paragraph must be covered in a single display at the latest by the payment date specified by the taxpayer in your application for payment authorization in instalments.

III. Once the application for authorisation to pay in instalments, whether in partial or deferred, of the contributions omitted and of its accessories, has been received, the authority shall require the guarantee of the tax interest in relation to 80% of the total amount of the debit referred to in Article 66 (II) of this Code, plus the amount resulting from the application of the rate of surcharges for extension and for the period requested in accordance with the provisions of Sections I and II of this Article.

The authority may waive the guarantee of the tax interest in cases that the Tax Administration Service points out by means of general rules.

IV. The authorization to pay instalments in partial or deferred form will be revoked when:

(a) Do not grant, disappear or prove insufficient the guarantee of the tax interest, in cases that have not been dispensed, without the new taxpayer Warranty or extend that is insufficient.

b) The taxpayer is subject to a commercial tender procedure or is declared bankrupt.

c) Dealing with the payment in bias the taxpayer does not comply in time and amount with three partialities or, if applicable, with the latter.

d) Dealing with the deferred payment, the deadline for making the payment is due and the payment is not made.

In the cases referred to in the earlier incisos, the tax authorities shall require and make the balance payable by the administrative enforcement procedure.

The balance not covered in the installment payment will be updated and will cause surcharges, in accordance with Articles 17-A and 21 of this Code, from the date of the last payment has been made in accordance with the respective authorisation.

V. The payments made during the validity of the authorization must be applied to the oldest period, in the following order:

a) Recargos by extension.

b) Recargos by default.

c) Accessories in the following order:

1. Fines.

2. Extraordinary expenses.

3. Execution expenses.

4. Surcharges.

5. Compensation referred to in the seventh paragraph of Article 21 of this Code.

d) Monto of the omitted contributions, referred to in point (a) of Article 66 fraction II of this Code.

VI. The authorization referred to in this Article shall not be granted for:

a) Contributions that were due in the current calendar year or those that were due in the six months preceding the month in which the request was made authorization, except in cases of social security contributions.

b) Contributions and benefits that are caused by the import and export of goods or services.

c) Contributions retained, moved, or raised.

The tax authority may determine and collect the balance of the differences resulting from the filing of declarations, in which, without having the right to pay deadlines, taxpayers make misuse of such payment in instalments, being understood as misuse when it is requested to cover the contributions and benefits to be paid on the basis of the import and export of goods and services, contributions due in the current calendar year or the which had to be paid in the preceding six months, the month in which the authorisation is applied for, in the case of contributions withheld, transferred or raised; where the payment is made in instalments, the application for authorisation is not made within the time limits laid down in the general rules establishing the Tax Administration Service, and where such application does not comply with all the requirements referred to in Article 66 of this Code.

During the period that the taxpayer is paying in instalments in the terms of fractions I and II of this Article, the amounts determined shall not be updating, because the rate of surcharges for extension includes, unless the taxpayer is found in a cause of revocation, or when he/she ceases to pay in time and amounts to some of the bias, assumptions in which he/she is will cause it in accordance with the provisions of the article 17-A of this Code, from the date on which you made the last payment and until it is made.

Article 67. -The powers of the tax authorities to determine the contributions or benefits omitted and their accessories, as well as to impose penalties for infringements of the tax provisions, are extinguished within five years from from the day following the day in which:

I.     The statement of the financial year was submitted, where it is required to do so. In the case of contributions with a final monthly calculation, the time limit shall be calculated from the date on which the information on these taxes was submitted in the statement of the income tax year. In such cases the powers shall be extinguished for years of complete calendar, including those powers related to the enforceability of obligations other than that of submitting the exercise declaration. Notwithstanding the foregoing, where additional declarations are submitted, the time limit shall start to be computed from the day following that in which they are presented, and thus makes the concepts modified in relation to the last declaration of that contribution in the exercise.

II.   A statement or notice that corresponds to a contribution that is not calculated by exercise or from the fact that the contributions were caused when there is no obligation to pay them by declaration was submitted or should have been submitted.

III. The infringement of the tax provisions has been committed; but if the offence is continuous or continuous, the term shall be run from the day following the day on which the consummation had ceased or the last one had been completed. conduct or fact, respectively.

IV.   The minutes of non-compliance with the guaranteed obligation shall be lifted, within a period not exceeding four months, from the day following that of the enforceability of the securities in favour of the Federation constituted to guarantee the tax interest, which will be notified to the sharingmaker.

The period referred to in this Article shall be ten years, where the taxpayer has not filed his application in the Federal Taxpayer Register, does not carry accounting or not keep within the period laid down in this Code, as well as for the financial years in which it does not present a statement of the financial year, being obliged to submit them, or not to be present in the income tax return in respect of value added tax or excise duty on production and services are requested in that declaration; in the latter case, the ten-year period shall be computed from the day following that in which the statement was made. In cases where the taxpayer subsequently spontaneously submits the omitted declaration and where the declaration is not required, the time limit shall be five years, without any time limit of five years, plus the time between the date on which the omitted declaration was made and the date on which it was submitted spontaneously, exceeds 10 years. For the purposes of this Article, the statements of the financial year do not include interim payments.

In cases of joint and several liability referred to in Article 26, fractions III, X and XVII of this Code, the time limit shall be five years after the guarantee the tax interest is insufficient.

The time limit set in this article is not subject to interruption and will only be suspended when the powers of verification of the tax authorities are exercised. refer to Article 42 (II), (III), (IV) and (IX) of this Code; where an administrative appeal or judgment is lodged; or where the tax authorities are unable to initiate the exercise of their powers of verification by virtue of the fact that the the taxpayer would have vacated his tax domicile without having filed the notice (a) the corresponding change or where the tax domicile has been incorrectly stated. In these last two cases, the calculation of the expiry date shall be resumed from the date on which the taxpayer is located. In addition, the time limit referred to in this article will be suspended in the case of strike action, from the time the work is temporarily suspended and until the end of the strike and the death of the taxpayer, until such time as the legal representative of the succession. Likewise, the period referred to in this article shall be suspended, with respect to the company having the character of the integrator, calculate the tax result integrated in the terms of the provisions of the Income Tax Law, when the the tax authorities exercise their powers of verification in respect of any of the companies which have the character of the integrated company.

The expiry date which is suspended for the exercise of the above-mentioned powers of verification starts with the notification of its exercise and concludes where the final decision is notified by the tax authority or by the end of the period laid down in Article 50 of this Code for issuing it. If the resolution is not issued, there shall be no suspension.

In any event, the expiry date which is suspended for the exercise of the powers of verification, added to the period for which the said powers are not suspended expiry, it shall not exceed 10 years. In the case of home visits, review of the accounts in the offices of the authorities themselves or of the review of opinions, the time limit is suspended for the exercise of the powers of verification, added with the period for which the expiry of the expiry date is not suspended, it shall not exceed six years, six months or seven years, as appropriate.

The powers of the tax authorities to investigate the constitutive facts of tax crimes shall not be extinguished in accordance with this Article.

Taxpayers, after the deadlines referred to in this Article, may request a declaration that the powers of the tax authorities have been extinguished.

Article 68. -The acts and resolutions of the tax authorities shall be presumed legal. However, those authorities must prove the facts which give rise to the acts or decisions when the person concerned denies them simply, unless the refusal implies the affirmation of another fact.

Article 69. The official staff involved in the various formalities relating to the application of the provisions The tax authorities shall be obliged to keep an absolute reserve in respect of the declarations and data supplied by the taxpayer or by third parties with them, as well as those obtained in the exercise of the powers of verification. Such a reservation shall not include cases which indicate the tax laws and those in which data are to be provided to the officials in charge of the administration and the defence of federal tax interests, to the judicial authorities in proceedings of the criminal order or the competent courts which are aware of maintenance pensions or in the case provided for in Article 63 of this Code. This reserve shall also not include information on the taxpayer's firm tax credits, which the tax authorities provide to credit reporting companies that obtain authorisation from the Secretariat of Finance and Public Credit in accordance with the Law to Regulate Credit Information Societies, or the one provided for the purposes of the third-party notification referred to in the last paragraph of Article 134 of this Code, or provide a taxpayer to verify the information contained in the vouchers digital tax prosecutors intended to deduce or accredit, issued to your name in the terms of this order.

The reservation referred to in the preceding paragraph shall not be applicable in the case of conduct investigations provided for in Article 400 Bis of the Criminal Code Federal, to be carried out by the Secretariat of Finance and Public Credit, nor when, for the purposes of Article 26 of the Law on the Special Tax on Production and Services, the authority requires the exchange of information with the Federal Commission for the Health Risk Protection of the Health Secretariat. Nor shall such reservation be applicable in respect of the requirements of the Federal Economic Competition Commission or the Federal Telecommunications Institute for the purpose of calculating the amount of the penalties for cumulative income in the income tax, as referred to in Article 120 of the Federal Economic Competition Act, where the economic operator has not provided information on his or her income to those bodies, or they consider that the income tax has been in incomplete or inaccurate form.

No such reservation will be applicable to the Unit of Taxation of the Resources of the Political Parties, technical organ of the General Council of the Federal Institute Electoral, in the terms established by paragraphs 3 and 4 of Article 79 of the Federal Code of Electoral Institutions and Procedures, and the Chambers of the Electoral Tribunal of the Judicial Branch of the Federation in contentious matters directly related to the audit of the finances of the parties politicians. The information to be provided in the terms of this paragraph should only be used for the purposes that gave rise to the request for information.

When the tax authorities exercise the powers referred to in Article 179 of the Income Tax Act, the information relating to the identity of the independent third parties in comparable transactions and the information of the comparables used to motivate the decision, it may be disclosed only to the courts before which, where appropriate, the act of authority is contested, without prejudice to the set out in Articles 46, fraction IV and 48, fraction VII of this Code.

Only by agreement of the Secretary of Finance and Public Credit can the following data be published by groups of contributors: name, address, activity, total income, tax utility or value of its acts or accreditable or paid activities and contributions.

By means of an international treaty in force for which Mexico is a party that contains provisions for the reciprocal exchange of information, information may be provided to foreign tax authorities. Such information may only be used for purposes other than prosecutors where the treaty itself establishes it and the tax authorities authorise it.

It will also be possible to provide the Secretariat of Labor and Social Welfare, upon express request, with information regarding the participation of workers in the profits of the companies contained in the database and institutional systems of the Tax Administration Service, in the terms and conditions that for this purpose establish the aforementioned unconcentrated organ.

In addition to the assumptions provided for in the second paragraph, the reservation referred to in this precept shall not be applicable either, in the case of conduct investigations provided for in Articles 139, 139 Quater and 148 Bis of the Federal Criminal Code.

In the same way, the National Institute of Statistics and Geography may be provided with information from the contributors for the exercise of their privileges.

The information communicated to the National Institute of Statistics and Geography, will be applicable to the provisions that on the confidentiality of the information determine the National Institute of Statistics and Geography, in terms of the Law of the National System of Statistical and Geographical Information and of the Federal Law of Transparency and Access to Government Public Information.

Only the statistical information that the National Institute of Statistics and Geography obtains with the data referred to in the present report may be published. Article.

The reservation referred to in the first paragraph of this article does not apply with respect to the name, name or social reason and key of the federal registration of taxpayers of those who are in the following assumptions:

I.          To have firm tax credits in place.

II.        That they hold certain tax credits, which are payable, are not paid or guaranteed in any of the forms permitted by this Code.

III.       That being registered with the federal taxpayer register, they are found to be unlocated.

IV.        That there has been a damning sentence on the commission of a tax offence.

V.         To be charged with tax credits that have been affected in the terms of the provisions of Article 146-A of this Code.

VI.        That they have been given some tax credit.

The Tax Administration Service will publish on its website the name, name, or social name and key of the federal taxpayer registry of those who they are placed in one of the cases referred to in the preceding paragraph. Taxpayers who are not in agreement with the publication of their data may carry out the procedure of clarification that the Tax Administration Service determines by means of general rules, in which they may contribute evidence that their right is appropriate. The tax authority must resolve the procedure within three days, counted from the day following the receipt of the corresponding request and, in the event of clarification of the situation, the Tax Administration Service will proceed to remove the appropriate published information.

Article 69-A. -Tax authorities will assist in the collection and collection of taxes and their accessories payable by foreign states in terms of their respective legislations, when the foreign tax authorities so request, in the terms of international treaties to which Mexico is a party, provided there is reciprocity. For these purposes, the limitation periods for foreign and expiry tax credits, as well as the updating, surcharges and penalties, shall be governed by the tax laws of the requesting foreign State.

In the case where the tax and its accessories referred to in this article are paid in national currency, the exchange rate in force at the time the tax is effected shall apply. payment.

Article 69-B. When the tax authority detects that a taxpayer has been issuing vouchers without the assets, personnel, infrastructure, or material capacity, directly or indirectly, to provide the services or to produce, market or deliver the goods which cover such vouchers, or, where the said taxpayers are not located, the absence of the goods shall be presumed to be operations covered by such vouchers.

In this case, you will notify the taxpayers who are in that situation through your tax box, from the Internet page of the Service Tax administration, as well as by publication in the Official Journal of the Federation, in order to enable those taxpayers to express to the tax authority what their right is appropriate and to provide the documentation and information they consider relevant to distort the facts that led to the authority to notify them. To this end, the taxpayers concerned shall have a period of 15 days from the date of the last of the notifications made.

After that time limit, the authority shall, within a period not exceeding five days, assess the evidence and defences which have been made; notify its decision to the the tax box and publish a list in the Official Journal of the Federation and on the website of the Tax Administration Service, only of the taxpayers who have not misrepresented the This is a very important matter for the European Commission. the situation referred to in the first paragraph of this Article. In no case shall this list be published before the thirty days after the notification of the decision.

The effects of the publication of this listing will be to consider, with general effects, that the transactions contained in the tax vouchers issued by the The taxpayer in question does not produce or produce any tax effect.

Any natural or moral person who has given any tax effect to tax vouchers issued by a taxpayer included in the listing referred to in the the third paragraph of this Article shall be 30 days after that of the publication in order to prove to the authority itself that they actually acquired the goods or received the services which covered the aforementioned tax vouchers; or shall proceed within the same period of time to correct their situation tax, by means of the accompanying declaration or accompanying declarations, which they must submit in terms of this Code.

In the event that the tax authority, in use of its powers of verification, finds that a natural or moral person has failed to prove the effective delivery of the service or the acquisition of the goods, or did not correct its fiscal position, in the terms provided for in the preceding paragraph, shall determine the corresponding tax credits. Likewise, the operations covered by the above mentioned tax vouchers shall be considered as simulated acts or contracts for the purposes of the offences provided for in this Code.

CHAPTER II

Of The Concluded Agreements

Article 69-C. Where the taxpayer is the subject of the exercise of the powers of verification referred to in Article 42, fractions II, III or IX of this Code and does not agree with the facts or omissions laid down in the last partial act, in the Final minutes, in the trade of observations or in the provisional resolution, which may result in non-compliance with the tax provisions, may choose to request the adoption of a conclusive agreement. Such an agreement may relate to one or more of the facts or omissions entered and shall be final as to the act or omission on which it is to be made.

Subject to the provisions of the preceding paragraph, taxpayers may request the adoption of the conclusive agreement at any time, from the beginning of the exercise of the powers of verification and until before they are notified of the decision determining the amount of the contributions omitted, provided that the reviewing authority has already made a rating of facts or omissions.

Article 69-D. The taxpayer who opts for the conclusive agreement will process it through the Defense Attorney's Office. In the original document you must state the facts or omissions attributed to you with which you do not agree, expressing the qualification which, in your opinion, must be given to them, and you may attach the documentation you deem necessary.

Received the request, the Attorney's Office of the Taxpayer will require the review authority to, within twenty days, be counted from the requirement, whether or not it accepts the terms in which the agreement is concluded; the grounds and grounds for which it is not accepted, or express the terms in which the adoption of such an agreement would proceed.

Where the review authority does not address the requirement referred to in the preceding paragraph, the fine provided for in Article 28 shall be imposed, Part I, numeral 1, of the Organic Law of the Defense Attorney's Office.

Article 69-E. The Attorney's Office of the Taxpayer, once it has acknowledged the response of the tax authority, will have a period of twenty days to complete the procedure referred to in this Chapter, which will be notified to the parties. In order to conclude the procedure with the subscription of the Agreement, the agreement must be signed by the taxpayer and the reviewing authority, as well as by the Attorney General's Office.

To better provide for the adoption of the conclusive agreement, the Defense Attorney's Office will be able to convene work tables, promoting at all times the agreed emission of the agreement between authority and taxpayer.

Article 69-F. The concluding agreement procedure suspends the time limits referred to in Articles 46-A, first paragraph and 50, first paragraph, of this Code, as soon as the taxpayer submits to the Attorney General's Office of the Taxpayer. The conclusion of the procedure provided for in this Chapter shall be completed and until the authority is notified of the completion of the procedure.

Article 69-G. The taxpayer who has concluded a conclusive agreement will be entitled, for the only time, to the 100% waiver of the fines; in the second and subsequent subscriptions it will apply the waiver of penalties in the terms and under the circumstances. Article 17 of the Federal Law on Taxpayer Rights. The tax authorities shall take into account the scope of the final agreement to, where appropriate, issue the appropriate resolution. The waiver provided for in this Article shall not entitle you to any refund or compensation.

Article 69-H. Against concluding agreements reached and signed by the taxpayer and the authority shall not proceed with any defence; where the facts or omissions of the agreement serve as a basis for the resolutions of the authority, the They will be incontrovertible. The reference agreements shall only have an effect between the parties and shall in no case be unprecedented.

The tax authorities shall not be able to disregard the facts or omissions on which the agreement has been concluded, nor shall the judgment referred to in Article 36 be taken, the first paragraph of this Code, unless it is found to be false facts.

TITLE FOURTH

From Tax Crimes and Offences

CHAPTER I

Of Violations

Item 70. -The application of the fines, for infringements of the tax provisions, shall be made regardless of whether the payment of the respective contributions and their other accessories is required, as well as the penalties imposed by the judicial authorities when criminal liability is incurred.

When the fines are not paid on the date set out in the tax provisions, the amount of the fines will be updated from the month in which the payment should be made and until the same is performed in the terms of Article 17-A of this Code.

To make payment of the amounts resulting in the terms of this article, they shall be adjusted in accordance with the tenth paragraph of Article 20 of this Article. Code.

The fines that this Chapter sets in for hundreds or in amounts determined between a minimum and a maximum, which must be applied to taxpayers who are taxed under Title IV, Chapter II, Section II of the Income Tax Act, shall be considered to be reduced by 50%, except that a minor fine for these taxpayers is expressly stated in the precept in which they are established.

When the fine applicable to the same under-acted conduct is subsequently amended by way of reform of the legal precept containing it, the tax authorities will apply the a fine that is less than the existing fine at the time the infringement was committed and the fine in force at the time of its imposition.

The amount of the fines and amounts in national currency established in the Customs Law will be updated in accordance with the provisions laid down in Article 17-A of the Customs Law. Code relating to the updating of amounts in national currency that are set out in this order.

Item 70-A. -where, for the exercise of the powers of verification, the tax authorities have determined the total or partial omission of the payment of contributions, without the latter including those withheld, collected or transferred, the infringer may to apply for the benefits that this article grants, provided that you declare under protest of truth that you meet all of the following requirements:

I.     Have submitted the notices, statements and other information that set out the tax provisions, corresponding to their last three fiscal years.

II.   That no differences of 10% in the payment of taxes and fittings in respect of which he had declared or that major tax losses had been declared in 10% to those actually incurred were not determined in the event that the authorities have exercised powers of verification in respect of any of the last three fiscal years.

III. (Repeals).

IV.   Have fulfilled the requirements that, if any, the tax authorities have done in the last three fiscal years.

V.    Not to have incurred any of the aggravating circumstances referred to in Article 75 of this Code when the tax authorities impose the fine.

VI.   Not to be subject to the exercise of one or more criminal actions, for offences provided for in the tax legislation or for not having been convicted of tax offences.

VII.             Not having requested in the last three years payment in instalments of retained, collected or transferred contributions.

The tax authorities to verify the above may require the infringer, within 20 days after the date on which the application was submitted, to the infringer. refers to this article, the data, reports or documents deemed necessary. To this end, the infringer shall be required to comply with the request of the tax authorities within a maximum of 15 days, and shall not be liable for the reduction referred to in that period within that time limit. Article. Tax authorities shall not be deemed to initiate the exercise of their powers of verification when they request the data, reports and documents referred to in this paragraph, and may be exercised at any time.

The tax authorities, once they are satisfied that the infringer complies with the requirements referred to in this article, will reduce the amount of the fines for the infringement. 100% tax provisions and shall apply the rate of surcharges for an extension determined in accordance with the Revenue Act of the Federation for the appropriate period of time.

The reduction of the fine and the application of the rate of surcharges referred to in this article, will be conditional on the debit being paid to the authorized offices, within the 15 days following that in which the respective resolution has been notified to you.

Only the reduction referred to in this article shall be carried out, in respect of firm fines or which are consented to by the infringer and provided that a related administrative act is not material (i) the Commission's proposal for a Council Directive on the application of Article 85 (1) The infringement or, where appropriate, the decision determining the contributions shall be granted where the taxpayer requests the reduction of the fines referred to in this Article or the application of the rate of surcharges for extension.

The provisions of this article do not constitute an instance and resolutions issued by the tax authority may not be challenged by individuals.

Item 70a.-(Repealed).

Article 71. -are responsible in the commission for the violations provided for in this Code the persons who carry out the assumptions that in this Chapter are considered as such and those that omit the fulfilment of obligations foreseen by the provisions taxes, including those that do so outside the time limits set.

When several are responsible, each must pay the total of the fine that is imposed.

Article 72. -civil servants and employees who, in the exercise of their duties, are aware of acts or omissions which involve or may be in breach of the tax provisions, shall inform the competent tax authority so as not to responsibility, within 15 days of the date on which they are aware of such acts or omissions.

Dealing with tax officials and employees, the communication referred to in the preceding paragraph shall be made in the time and form laid down in the procedures to which they are subject to their actions.

It is released from the obligation set forth in this Article to the following public servants and employees:

I.     Those who, in accordance with other laws, have obligations to keep reservations about the data or information they know for their duties.

II.   Those involved in the tasks of assisting the taxpayer provided for by the tax provisions.

Article 73.-No fines shall be imposed when the tax obligations are spontaneously met outside the time limits laid down by the tax provisions or when they are committed to an infringement due to force majeure or fortuitous cases. Compliance shall be deemed not to be spontaneous in the event that:

I.     The omission is discovered by the tax authorities.

II.   The omission has been corrected by the taxpayer after the tax authorities have notified a home visit order, or has mediated a requirement or any other management notified by them, to the verification of compliance with tax provisions.

III. The omission has been remedied by the taxpayer after 10 days following the presentation of the opinion of the financial statements of the taxpayer made by a public accountant to the Administration Service Tax, in respect of those omitted contributions which have been observed in the opinion.

Whenever the payment of a contribution whose determination corresponds to the civil servants or employees or to the notary or qualified runners is omitted, the accessories shall be, This is the only way to pay for the contributions which have been made. If the offence is committed for inaccuracy or falsehood of the data provided by the contributors to whom it has determined the contributions, the accessories shall be borne by the taxpayer.

Article 74. The Secretariat of Finance and Public Credit may waive up to 100% fines for infringement of the tax and customs provisions, including the tax authorities determined by the taxpayer itself, for which the Tax Administration Service will establish, by means of general rules, the conditions and assumptions by which the waiver will proceed, as well as the form and time limits for the payment of the part not waived.

The request for the cancellation of fines in the terms of this Article shall not constitute an instance and the decisions that the Secretariat of Finance and Public Credit will dictate in this respect. may be challenged by the means of defence established by this Code.

The request will result in the suspension of the administrative execution procedure, if the tax interest is requested and guaranteed.

Only the cancellation of fines that have been firm and provided that a related administrative act is not a matter of impeachment.

Article 75. -Within the limits set by this Code, the tax authorities when imposing fines for the commission of the offences mentioned in the tax laws, including those related to contributions to foreign trade, must found and motivate your resolution and consider the following:

I.     It shall be considered as aggravating the fact that the offender is a repeat offender. Recidivism is given when:

a) Dealing with violations that result in the failure to pay contributions, including those held or collected, the second or subsequent times that the offender is punished for the commission of an infringement that has that consequence.

b) Dealing with infringements that do not involve omission in the payment of contributions, the second or subsequent times that the infringer is punished by the commission of an infringement established in the same article and fraction of this Code.

To determine recidivism, only violations committed within the last five years will be considered.

II.   It will also be aggravating in the commission of an infringement, when any of the following assumptions are made:

a) The use of false documents or in which they have non-existent operations.

b) Documents issued in the name of a third party to deduct their amount when calculating contributions or to credit amounts transferred for contributions are not used.

c) Let two or more accounting systems with different content be carried.

d) Take two or more similar social books with different content.

e) To be destroyed, ordered, or allowed for total or partial destruction of the accounting.

f) To be microfilmed or recorded on optical discs or any other means authorized by the Secretariat of Finance and Public Credit by means of general rules, documentation or information for tax purposes without complying with the requirements laid down in the relevant provisions. The aggravating factor shall be without prejudice to the fact that the documents microfilmed or recorded on optical discs or any other means of the authorised persons, in contravention of the tax provisions, are not of a probative value.

g) Disclose, make personal or improper use of confidential information provided by independent third parties affecting its competitive position, as referred to in Articles 46, fraction IV and 48, fraction VII of this Code.

III. It is also considered aggravating, the omission in the integer of contributions that have been withheld or collected from the contributors.

IV.   It is also aggravating that the commission of the offence is on an ongoing basis.

V.    Where, by an act or an omission, various tax provisions of a formal nature are infringed upon which several fines correspond, only the one corresponding to the infringement whose fine is greater shall be applied.

Also, where by an act or an omission various tax provisions are infringed that establish formal obligations and fully or partially omit the payment of contributions, For several fines, only the one that corresponds to the offence whose fine is greater shall apply.

Dealing with the presentation of statements or notices when, for different contributions, the same official form is to be presented, and it is omitted to do so by any of them. a fine for each non-declared contribution or an unfulfilled obligation.

VI. In the event that the fine is paid within 45 days of the date on which the The fine will be reduced by 20% of the amount, without the need for the authority that imposed the new resolution. The provisions of this action shall not apply in the case of customs matters, or where the alleged reduction of the fine provided for in the seventh paragraph of Article 76 of this order is present, as well as the alleged provision in the Article 78 of this Code.

Article 76. When the commission of one or more violations originates the total or partial omission in the payment of contributions including those held or collected, except in the case of contributions to foreign trade, and is discovered by the tax authorities by the exercise of their powers, a fine of 55% to 75% of the contributions shall be applied omitted.

When the offender pays the omitted contributions along with his or her accessories after the exercise of the authorities ' verification powers is initiated Tax and until before the final act of the home visit or the trade of observations referred to in Article 48 (VI) of this Code is notified, as the case may be, the fine provided for in Article 17 shall apply, First paragraph of the Federal Taxpayer's Rights Act.

If the infringer pays the omitted contributions along with its accessories, after the final act of the home visit or the trade of observations is notified, as the case may be, but prior to the notification of the decision determining the amount of the contributions omitted, it shall pay the fine provided for in Article 17, second paragraph of the Federal Taxpayer's Rights Act.

If tax authorities determine larger contributions than those considered by the taxpayer to calculate the fine in the terms of the second and third paragraphs of this article, apply the percentage that corresponds in the terms of the first paragraph of this article on the unpaid remainder of the contributions.

The payment of the fines in the terms of the second and third paragraphs of this article, may be effected in whole or in part by the infringer without the need for the (i) a resolution on this matter, using the special forms approved by the Secretariat of Finance and Public Credit.

The fines referred to in this precept shall also apply where the infractions consist of returns, credits or compensations, undue or in greater quantity than corresponds. In these cases the fines will be calculated on the amount of the undue benefit. The above, without prejudice to the provisions of the second paragraph of Article 70 of this Code.

If the infringer pays the omitted contributions or returns the undue benefit with its accessories within 45 days of the date on which the notice of the respective decision, the fine shall be reduced by 20% of the amount of the contributions omitted. In order to apply the reduction contained in this paragraph, it will not be required to amend the resolution imposing the fine.

Where tax losses are declared greater than those actually incurred, the fine shall be 30% to 40% of the difference between the declared loss and the loss actually incurred, provided that the taxpayer has totally or partially diminished its tax utility. In the event that there has not yet been an opportunity to reduce it, no fine shall be imposed. In the event that the difference mentioned has not been diminished having had the opportunity to do so, the fine referred to in this paragraph shall not be imposed, up to the amount of the difference which was not diminished. The provisions of the last two cases shall be conditional upon the submission of the supplementary declaration correcting the declared loss.

When tax losses have been reduced and as a result of this, contributions will be omitted, the penalty applicable will be included in the 30% penalty. 40% on the declared loss, as well as the fine corresponding to the omission in the payment of contributions.

Dealing with the omission in the payment of contributions due to the non-compliance with the obligations provided for in Articles 90, eighth paragraph and 179 of the Tax Law on the Income, the fines will be 50% lower than provided for in the first, second and third paragraphs of this article. In the case of losses, where the provisions referred to in those Articles are not complied with, the fine shall be 15% to 20% of the difference resulting when the declared tax losses are greater than those actually incurred. The provisions of this paragraph shall apply, provided that the obligations laid down in Articles 76, fraction IX and 110, fraction XI of the Income Tax Act have been fulfilled.

When the infringement consists of failing to record or incorrectly record debts for the purposes of calculating the annual adjustment for cumulative inflation to which it does Article 44 of the Income Tax Law, the fine will be 0.25% to 1.00% of the amount of the non-registered debts.

Article 77. In the cases referred to in Article 76 of this Code, the fines shall be increased in accordance with the following rules:

I.     From 20% to 30% of the amount of the contributions omitted or of the undue benefit, each time the offender has reincited or when it comes to the aggravating factor mentioned in section IV of Article 75 of this Code.

II.   From 60% to 90% of the amount of the contributions omitted or of the undue benefit, when in the commission of the infraction are any of the aggravating mentioned in the section II of article 75 of this Code.

III. From 50% to 75% of the amount of the contributions withheld or collected and not entered, when the aggravation referred to in Article 75 (III) of this Code is incurred.

Dealing with the cases referred to in the first, second and third paragraphs of the previous article, the increase in fines, as referred to in this article, will be determined by the relevant tax authority, even after the infringer had paid the fines in the terms of the preceding article.

Article 78. -In the case of the omission of arithmetic error contributions in the declarations, a fine of 20% to 25% of the contributions omitted shall be imposed. Where such contributions are paid together with their accessories, within 15 working days of the date on which the notification of the respective difference takes effect, the fine shall be reduced by half, without it being requires administrative resolution.

Article 79. -The following are violations related to the federal taxpayer registry:

I.     Do not apply for registration when you are obliged to do so or to do so extemporaneously, except where the application is submitted spontaneously.

It is excluded from the responsibility of the commission of this infringement to the persons whose request registration must be legally carried out by another, including when such persons are obliged to apply for registration.

II.   Do not apply for registration in the name of a third party when legally obliged to do so or to do so extemporaneously, except where the application is submitted spontaneously.

III. Do not present the notices to the register or do so extemporaneously, except when the presentation is spontaneous.

IV.   Do not cite the registry key or use any unassigned by the tax authority, in the declarations, notices, requests, promotions and other documents that are filed with the tax authorities and jurisdictional authorities, when they are required under the Act.

V.    Authorize constitutional, merger, division or settlement of moral persons, without complying with the provisions of Article 27 of this Code.

VI.   Point out as the tax domicile for the purposes of the federal taxpayer registry, a place other than that corresponding to Article 10.

VII.             Do not inaccurately settle or settle in the minutes of assembly or book of members or shareholders, the federal taxpayer register of each shareholder or shareholder, referred to in the third paragraph of Article 27 of this Code.

VIII. Do not inaccurately settle or settle in public writings in which they record constitutive acts and other acts of assembly of moral persons whose members or shareholders are required to apply for registration in the federal register of taxpayers, the key for each shareholder or shareholder, in accordance with the eighth paragraph of Article 27 of this Code, when the shareholders or shareholders are in the form of the company's constitution or the protocolisation of the respective act.

IX.   Do not verify that the key of the federal taxpayer registry appears in the documents referred to in the previous fraction, when the shareholders or shareholders do not participate in the constitution of the company or the protocol of the act respective.

Article 80.-To whom you commit the violations related to the Federal Taxpayer Registry referred to in Article 79, the following fines shall be imposed:

I. From $3,080.00 to $9,250.00, to those included in fractions I, II, and VI.

II. From $3,420.00 to $6,830.00, to the range III. For taxpayers who are taxed under Title IV, Chapter II, Section II of the Income Tax Act, the fine will be from $1,140.00 to $2,280.00.

III. For the indicated in fraction IV:

a) Dealing with statements, a fine will be imposed between 2% of the contributions declared and $6,560.00. In no case will the fine that results from applying the percentage referred to in this paragraph be less than $2,620.00 or greater than $6,560.00.

b) From $800.00 to $1,80.00, in the other documents.

IV. From $15,430.00 to $30,850.00, for the set in the V. fraction

V. From $3,060.00 to $9,220.00, which is comprised in fraction VII.

VI.   From $15,350.00 to $30,700.00, to those included in fractions VIII and IX.

Article 81. These are offences related to the obligation to pay contributions, as well as to the submission of statements, requests, documents, notices, information or the issue of constances:

I.          Do not present the declarations, requests, notices or constances that the tax provisions require, or not to do so through the electronic means that the Secretariat of Finance and Public Credit points out or to present them to requirement of the tax authorities. Failure to comply with the requirements of the tax authorities to present any of the documents or electronic means referred to in this fraction, or to comply with them outside the time limits specified therein.

II.- Submit statements, requests, notices, or issue constances, incomplete, with errors or in a manner other than that indicated by the tax provisions, or when presented with such irregularities, statements or notices in electronic means. The foregoing shall not apply in the case of the filing of the application for registration with the Federal Register of Taxpayers.

III.       Do not pay the contributions within the time limit set by the tax provisions, in the case of contributions that are not determinable by the taxpayers, except when the payment is made spontaneously.

IV.        Do not make interim payments of a contribution in the terms of the tax provisions.

V.         Not to provide information for persons who have given them cash amounts for employment allowance in accordance with the legal provisions governing it, or to submit it outside the time limit. set for this.

VI.        Do not submit a change of address notice or present it outside the time limits specified in the Regulations of this Code, except where the presentation is made spontaneously.

VII.      Do not present the information by stating the reasons why no tax is determined to pay or balance in favor, for any of the obligations that the taxpayers must comply with in accordance with the provisions of Article 31, sixth paragraph of this Code.

VIII.- Do not present the information referred to in Articles 17 of the Law on the Law on the Tenure or Use of Vehicles or 19, fractions VIII, IX and XII of the Law on the Special Tax on Production and Services, within the time limit laid down in those precepts, or not to be submitted as set out by them.

IX.        Do not provide the information referred to in Article 20, the tenth first paragraph of this Code, within the time limits set by the tax provisions.

X.          Do not comply, in the form and terms indicated, with the provisions of section IV of Article 29 of this Code.

XI.        Do not include all the companies incorporated in the application for authorization to determine the integrated tax result that the integrative society presents in terms of article 63, fraction III of the Income Tax Act, or not to include all the companies incorporated in the terms of the last paragraph of Article 66 of that Law.

XII.      Do not present the notices of incorporation or disincorporation to the optional regime for groups of companies in terms of Articles 66, fourth paragraph and 68, fifth paragraph, of the Law of Income Tax or to present them in form extemporanea.

XIII.     (Repeals).

XIV.       Not to provide the information of the operations carried out in the previous calendar year, through trusts for which business activities are carried out, in accordance with Article 76, fraction XIII of the Tax Law. on the Income, as the case may be.

XV.       (Repeals).

XVI.      Do not provide the information referred to in Article 32 (V) of the Value Added Tax Act through the means, electronic formats and time limits set forth in that Law, or present it incomplete or with errors.

XVII.     Failure to present the information statement of the operations carried out with related parties resident abroad during the previous immediate calendar year, in accordance with Articles 76, fraction X and 110, fraction X of the Law of the Income Tax, or present it incomplete or with errors.

XVIII.- Do not provide the information referred to in Article 19, fractions II, third paragraph, XIII and XV of the Law on the Special Tax on Production and Services.

XIX.- Do not provide the information referred to in Article 19, fractions X and XVI of the Law on the Special Tax on Production and Services.

XX.- Do not present the notice referred to in the last paragraph of article 9o. of this Code.

XXI.- Do not register in accordance with the provisions of Article 19, fractions XI and XIV of the Law on the Special Tax on Production and Services.

XXII.     Not to provide the relative information of the actual interest paid by the taxpayer in the financial year in question by mortgage loans, in the terms of section IV of Article 151 of the Income Tax Act.

XXIII.- Do not provide the information referred to in the penultimate paragraph of section VIII of Article 29 of the Value Added Tax Act or present it incomplete or with errors.

XXIV.     Not to provide the constancy referred to in section II of article 55 of the Income Tax Act.

XXV. Do not comply with the provisions of the article 28, fraction I of this Code, or that volumetric controls present some of the inconsistencies in its operation and measurement that the Tax Administration Service defines by general rules.

XXVI.    Do not provide the information referred to in Article 32 (VIII) of the Value Added Tax Act through the means, electronic formats and deadlines set forth in that Act, or submit it incomplete or in error.

XXVII. Do not provide the information referred to in Article 32-G of this Code, through the means, electronic formats and deadlines set forth in that Law, or present it incomplete or with errors.

XXVIII. Failure to comply with the obligation to which the Section IV of Article 98 of the Income Tax Act.

XXIX.     Do not provide the information referred to in Article 30 -A of this Code or present it incomplete or with errors.

XXX. Do not provide or provide form extemporanea the proof that the shares which are the subject of the authorization referred to in Article 161 of the Law on Income Tax have not left the group of companies or do not present or present in form extemporanea the information or notice referred to in Articles 262, IV and 269 of the Income Tax Act Regulation.

XXXI. Do not provide the information to which they refer Articles 76, fraction XV, 82, fraction VII, 110, fraction VII, 118, fraction V and 128 of the Income Tax Act, or present in an extemporaneous manner.

XXXII. (Repeals).

XXXIII. (Repeals)

XXXIV.   Do not provide the data, reports or documents requested by the tax authorities as provided for in the first paragraph of Article 42-A of this Code.

XXXV.   (Repeals).

XXXVI.   Failure to comply with the obligations laid down in Article 82, fraction III and penultimate paragraph (a) of the Income Tax Act.

XXXVII. Failure to comply with the obligations laid down in Article 82, fraction III and penultimate paragraph (b) of the Income Tax Act.

XXXVIII. Failure to comply with the restriction provided for in Article 82, fraction II of the Income Tax Act.

XXXIX.   Do not provide the information referred to in Article 82, fraction V of the Income Tax Act.

Item 82. To the person who commits the offences related to the obligation to file declarations, requests, documentation, notices or information and with the issuance of digital tax vouchers through the Internet or constances, as referred to in Article 81 of this Code, the following fines shall be imposed:

I. For the indicated in fraction I:

a) $1,240.00 to $15,430.00, dealing with statements, for each of the undeclared obligations. If, within six months of the date on which the declaration for which the fine was imposed, the taxpayer submits a supplementary declaration of that fine, declaring additional contributions, the taxpayer shall also be required to make a statement. apply the fine referred to in this paragraph.

b) $1,240.00 to $30,850.00, for each obligation to which this affected, when submitting a statement, request, notice or constancy, outside the time limit stated in the requirement or for its non-compliance.

c) $11,840.00 to $23,660.00, for not submitting the notice referred to in the first paragraph of Article 23 of this Code.

d) $12,640.00 at $25,300.00, for not filing the statements in the electronic media being obliged to do so, submitting them outside the deadline or not complying with the requirements of the tax authorities for submit them or comply with them outside the time limits specified therein.

e) Of $1,270.00 to $4,050.00, in other documents.

II. Regarding the indicated in fraction II:

a) Of $920.00 to $3,080.00, for not putting the name or address or putting them in error, for each.

b) Of $30.00 to $80.00, for each non-settled or incorrectly seated data in the client and supplier relationship contained in the official forms.

c) Of $170.00 to $300.00, for each non-seated or incorrectly seated data. Whenever the submission of annexes is omitted, the fine shall be calculated in the terms of this paragraph for each data contained in the unpresented annex.

d) From $620.00 to $1,540.00, for not pointing out the key that corresponds to its preponderant activity according to the catalog of activities published by the Finance Secretariat and Public Credit by rules of a general nature, or to point it out wrongly.

e) From $3,780.00 to $12,640.00, for submitting electronic means containing incomplete declarations, with errors or in a manner other than that indicated by the tax provisions.

f) From $1,120.00 to $3,350.00, for not submitting signed statements by the taxpayer or by the duly accredited legal representative.

g) From $560.00 to $1,520.00, in other cases.

III. $1,240.00 to $30,850.00, being treated as shown in fraction III, for each requirement.

IV.       From $15,430.00 to $30,850.00, in respect of the indicated in fraction IV, except for taxpayers who in accordance with the Tax Act on the Rent, be required to make quarterly or quarterly interim payments, assumptions in which the fine will be from $1,540.00 to $9,250.00.

V.         For the indicated in the V fraction, the fine will be $10,600.00 to $21.210.00.

VI.       For the indicated in fraction VI the fine will be of $3,080.00 to $9,250.00.

VII. From $760.00 to $7,780.00, for the set in fraction VII.

VIII.    For the indicated in fraction VIII, the fine will be from $58,540.00 to $175,610.00.

IX.       From $9,250.00 to $30,850.00, for the set in the IX fraction.

X.          From $8,940.00 to $16,750.00, for the set in the X fraction.

XI. From $104,580.00 to $139,450.00, for the one set in the XI fraction, for each integrated society not included in the authorization request to determine the integrated or unincorporated tax result the optional regime for groups of companies.

XII.      From $40,110.00 to $61,70.00, for the one set in the XII fraction, for each unsubmitted or unpresented checkin or check-in notice extemporaneously, even if the notice is spontaneously present.

XIII.     From $9,250.00 to $30,850.00, for the set in fraction XIII.

XIV.      From $9,250.00 to $21,590.00, for the set in the XIV fraction.

XV.        From $77,160.00 to $154,300.00, for the set in the XV fraction.

XVI. From $9,920.00 to $19,840.00, to that set in the XVI fraction. In the event of repeated infringement the fine will be increased to 100% for each new non-compliance.

XVII.     From $68,590.00 to $137,190.00, for the set in the XVII fraction.

XVIII. Of $8,750.00 to $14,570.00, for the set in the 18th fraction.

XIX.      From $14,570.00 to $29,160.00, for the set in the 19th fraction.

XX.       From $4,670.00 to $9,340.00, for the set in the XX fraction.

XXI.     $111,610.00 to $223,240.00, for the set in the 21st fraction.

XXII. From $4,670.00 to $9,340.00, for each report not provided to the contributors, for the Fraction XXII.

XXIII. From $13,390.00 to $24,550.00, to that set in the XXIII fraction.

XXIV. From $4,670.00 to $9,340.00, for each record not provided, for the one set in the XXIV fraction.

XXV. From $31.120.00 to $54,470.00, for the set in the XXV fraction. In the case of recidivism, the penalty will be the closure of the taxpayer's establishment, for a period of 3 to 15 days. In order to determine that period, the tax authorities shall take into account the provisions of Article 75 of this Code.

XXVI.   From $9,430.00 to $18,860.00, to that set in the XXVI fraction. In the event of repeated infringement the fine will be increased to 100% for each new non-compliance.

XXVII. From $10,600.00 to $21.210.00, to that set in fraction XXVII.

XXVIII.       From $640.00 to $970.00, to the set in fraction XXVIII.

XXIX.   From $42,950.00 to $214,760.00, as set in fraction XXIX. In case of recidivism the fine will be from $85,900.00 to $429,520.00, for each requirement that is formulated.

XXX.     From $140,540.00 to $200,090.00, to the set in the XXX fraction.

XXXI.   From $140,540.00 to $200,090.00, to that set in the XXXI fraction.

XXXII. (Repeals).

XXXIII. (Repeals)

XXXIV. From $16,870.00 to $28,110.00 for each unaddressed request, for the one indicated in the XXXIV fraction.

XXXV.   (Repeals).

XXXVI. From $80,000.00 to $100,000.00 to that set in fractions XXXVI, XXXXVII, XXXVIII, and XXXIX and, if applicable, the cancellation of the authorization to receive deductible donations.

Article 83. These are offences related to the obligation to keep accounts, provided that they are discovered in the exercise of the powers of verification or the powers provided for in Article 22 of this Code, the following:

I.       Do not keep accounting.

II.     Do not take any special book or register to force the tax laws; not to comply with the inventory valuation obligations or not to carry out the control procedure of the same, to establish the tax provisions.

III.    Take accounting differently from the provisions of this Code or other laws; to carry it in places other than those mentioned in those provisions.

IV.     Do not make the seats corresponding to the operations carried out; make them incomplete, inaccurate or out of time.

V.      (Repeals).

VI.     Do not keep the accounts at the disposal of the authorities for the time limit laid down by the tax provisions.

VII.   Do not issue, do not deliver or make available to customers the digital tax vouchers for their activities when the tax provisions establish it, or issue them without meeting the requirements stated in this Article. Code, in its Rules of Procedure or in the general rules that the Service of Tax Administration to the effect issue, as well as not to attend to the requirement provided for in the fifth paragraph of article 29 of this Code, to provide the file electronic digital tax voucher.

VIII.   (Repeals).

IX.     Issuing digital tax vouchers through the Internet by settling the key of the federal taxpayer registry other than that which acquires the good or service or to which it contracts the use or temporary enjoyment of goods.

X.      Do not rule your financial statements when in accordance with Article 32-A of this Code, you have chosen to do so or not to present such an opinion within the term provided for by the tax laws.

XI.     Issuing digital tax vouchers on the Internet that indicate that they correspond to deductible donations without the authorization to receive deductible donations as referred to in Articles 79, 82, 83 and 84 of the Law on the Tax on the Income and 31 and 114 of the Regulation of that Law, as the case may be.

XII.   Do not issue or accompany the documentation that covers goods in transport on national territory.

XIII. Do not have in operation or do not record the value of the acts or activities with the general public in the tax-checking machines, or in the electronic tax registration equipment and systems authorized by the authorities tax, where this is required in the terms of the tax provisions.

XIV.   (Repeals)

XV.    Not to identify in accounting the transactions with related parties resident abroad, in the terms of the provisions of article 76, fraction IX of the Law of Income Tax.

XVI.   (Repeals).

XVII.           Failure to submit or submit in an incomplete manner the information statement on the tax situation referred to in Article 32-H of this Code.

XVIII. Do not demonstrate the existence of the operations covered by the tax vouchers issued by their suppliers, related to the Value Added Tax.

Article 84.-To the who commits the violations related to the obligation to carry accounting referred to in Article 83, the following penalties shall be imposed:

I. Of $1,350.00 to $13,450.00, which is comprised in fraction I.

II.     From $290.00 to $6,720.00, to those set in fractions II and III.

III.    From $290.00 to $5,390.00, which is marked in fraction IV.

IV.      For the assumption of fraction VII, the following, as appropriate:

a) Of $13,570.00 to $77,580.00. In the event of a recurrence, the tax authorities may, in addition, preemptively shut down the establishment of the taxpayer for a period of three to 15 days; in order to determine that period, consideration shall be given to the Article 75 of this Code.

b) Of $1.210.00 to $2,410.00 being treated as contributors to Title IV, Chapter II, Section II of the Income Tax Act. In the event of recidivism, in addition, the tax authorities may apply the preventive closure referred to in the preceding paragraph.

c) From $12,070.00 to $69,000.00 for taxpayers who have the authorization to receive deductible donations referred to in Articles 79, 82, 83, and 84 of the Law of Income Tax and 31 and 114 of the Regulation of that Law, as appropriate. In case of recidivism, the authorization to receive deductible donations will also be revoked.

V.      From $820.00 to $10,750.00, which is marked in fraction VI.

VI.     From $13,570.00 to $77,600.00, to the one indicated in the IX fraction when the first violation is concerned. For taxpayers who are taxed under Title IV, Chapter II, Section II of the Income Tax Act, the fine will be from $1,360.00 to $2,710.00 for the first infringement. In the case of recidivism, the penalty shall be the preventive closure of the establishment of the taxpayer for a period of 3 to 15 days. In order to determine that period, the tax authorities shall take into account the provisions of Article 75 of this Code.

VII.   (Repeals).

VIII. $6,170.00 to $30,850.00, to the range in the XIII fraction.

IX.      From $10,980.00 to $109,790.00 to the amount in the X fraction.

X.      From three to five times the amount or value pointed out in the digital tax voucher on the Internet that protects the donation, to the amount in the XI fraction.

XI.     From $600.00 to $11,720.00, to the understood in the XII fraction.

XII.   (Repeals)

XIII. $1,550.00 to $4,670.00, to the one pointed out in the XV fraction, for each operation not identified in accounting.

XIV.   (Repeals).

XV.    From $10,980.00 to $109,790.00 to the comprised of the XVII fraction.

XVI.   From $12,070.00 to $69,000.00, to the indicated in the 18th fraction.

Article 84-A. These are violations in which financial institutions or cooperative savings companies may incur a loan in respect of the obligations referred to in Articles 32-B, 32-E, 40-A, 145, 151 and 156-Bis of this Code, the following:

I.     Do not write to the skeletons for checking the name, name or social reason and the key that corresponds to the first account holder.

II.   Pay in cash or pay into account other than that of the beneficiary a check that has inserted the expression for the allowance.

III. Incorrectly process the contribution payment declarations that they receive.

IV.   Do not provide or partially provide information regarding deposits, services, trusts or any type of operations, directly requested from financial institutions and cooperative savings and loan companies by the tax authorities in the exercise of their powers of verification or through the National Banking and Securities Commission, the National Commission of the Retirement System for the Retreat or the National Insurance and Fiance Commission.

V.    Incorrectly settle or not settle in the respective contracts the name, name or social reason, address and key of the federal taxpayer registry or the replacement, of the account holder.

VI.   Do not transfer to the Treasury of the Federation the amount of the guarantee and its yields, within the period referred to in the Article 141-A, fraction II of this Code.

VII. Do not issue account statements or provide information as provided for in Article 32-B of this Code.

VIII.Do not practice the securing, freezing or freezing of bank deposits, other deposits or insurance in the time limits referred to in Articles 40-A, 145, 151 and 156-Bis of this Code.

IX.   Deny information to the taxpayer about the tax authority that ordered the insurance, freezing, or freezing of the taxpayer's deposits, other deposits, or insurance.

X.    Run the insurance, embargo or immobilization on bank deposits, other deposits or taxpayer insurance for a larger amount than the tax authority ordered.

XI.   Failure to inform the tax authority about the practice or lifting of the insurance, freezing or immobilisation of the bank's deposits, other deposits or taxpayer's insurance, as provided for in Articles 40-A, 145, 151 and 156-Bis of this Code.

XII.             Not to lift the insurance, freezing or freezing of bank deposits, other deposits or taxpayer insurance as provided for in Articles 40-A, 145, 151 and 156-Bis of this Code.

XIII.Do not validate with the Tax Administration Service that your account holders are enrolled in the registry federal taxpayers and their key to be the correct one, as provided for in Article 32-B of this Code.

XIV. Do not provide the information referred to in Article 32-E of this Code.

Article 84-B. The following fines shall be imposed on the person who commits the infractions related to the financial institutions or cooperative savings and loan companies referred to in Article 84-A of this Code:

I.     From $290.00 to $13,450.00, to the range in the I.

II.   For 20% of the value of the check to that set in fraction II.

III. From $30.00 to $70.00, for each data that is not seated or incorrectly seated, to the one indicated in fraction III.

IV.   From $446,470.00 to $892,930.00, to that set in fraction IV.

V.    From $5,860.00 to $87,790.00, to that set in the V.

fraction

VI.   From $22,310.00 to $66,960.00, to that set in fraction VI.

VII. From $80.00 to $160.00, for each status of account not issued in terms of article 32-B of this Code, and of $314,280.00 to $628,560.00, for not providing the information, to those flagged in fraction VII.

VIII. $253,030.00 to $281,150.00, to those set in fractions VIII, IX, and X.

IX.    From $253,030.00 to $281,150.00, to those set in the XI fraction.

X.     From $50,000.00 to $60,000.00, to that set in the XIV fraction.

XI.   From $225,000.00 to $500,000.00, to that set in the XII fraction.

XII.             From $4,650.00 to $69,650.00, to that set in fraction XIII.

Item 84-C. -are infringements of the users of the services, as well as of the account holders of the credit institutions referred to in the last paragraph of Article 30-A of this Code, the total or partial omission of the obligation to provide the information relating to its name, name or social reason, address, key to the federal taxpayer register or the data required to form such key or to replace it, which is requested by service providers and the credit institutions, as well as providing incorrect or false data.

Article 84-D. To whom you commit the violations referred to in Article 84-C of this Code, a fine of $380.00 for each omission, except for users of the financial system, for which it will be $1,140.00 for each of the same.

Article 84-E.- It is considered an infringement that may be incurred by financial factoring companies and multiple-object financial corporations in relation to the obligations referred to in the first and second paragraphs of Article 32-C of this Code, the failure to notify the transmission of loans operated under a financial factoring contract, or the refusal to receive such credit. notification.

Item 84-F. Of $5,860.00 to $58,540.00, to whom you commit the violation referred to in Article 84-E.

Article 84-G. It is considered an infringement in which the exchange houses may incur, the failure to provide the information referred to in Article 58 of the Income Tax Law, with respect to taxpayers who are in action with their intermediation.

Article 84-H. A bag house that commits the infringement referred to in Article 84-G of this Code shall be imposed on a fine from $4,160.00 to $8,330.00 for each report not provided.

Article 84-I. It is considered an infringement that may be incurred by persons issuing credit, debit, service, or so-called purses (e) electronic means authorized by the Tax Administration Service, in relation to the obligations referred to in Article 32-E of this Code, the failure to issue the statements of account in compliance with the provisions applicable.

Article 84-J. To the moral persons who commit the infringement referred to in Article 84-I of this Code, they shall be imposed a fine of $80.00 to $160.00 for each account status not issued in terms of article 32-E of this Code.

Article 84-K. It is considered an infringement in which the moral persons referred to in Article 84-I of this Code may incur, the failure to provide the Tax Administration Service with the information contained in the statements of account, as referred to in Article 32-E of this Code.

Article 84-L. To the moral persons referred to in Article 84-I of this Code, who commit the infringement to which it relates Article 84-K of this Code will be fined from $314,280.00 to $628,560.00, for not providing the account status information that has been required.

Article 85. -The following are violations related to the exercise of the power of verification:

I.     Oppose the practice of the visit at the tax domicile. Do not supply the data and reports legally required by the tax authorities; do not provide the accounting or part of it, the content of the stock boxes and in general, the items that are required to check compliance with own or third party obligations, or do not provide the documentation required by the authority as referred to in Article 53-B of this Code.

II.   Do not keep accounting or part of it, as well as the correspondence that the visitors leave to them.

III. Do not supply the data and reports on customers and suppliers that are legally required by the tax authorities or do not relate them to the relevant key, when requested by those authorities.

IV.- Discover, make personal or improper use of confidential information provided by independent third parties affects its competitive position as referred to in Articles 46, fraction IV and 48, fraction VII of this Code.

V.    Falsely declare that they meet the requirements set out in Article 70-A of this Code.

Article 86.-To the who commits the violations related to the exercise of the powers of verification referred to in Article 85, the following shall be imposed fines;

I.     From $15,430.00 to $46,290.00, to the range in the I.

II.   From $1,350.00 to $55,710.00, to that set in fraction II.

III. From $2,920.00 to $73,180.00, to that set in fraction III.

IV.   From $117,940.00 to $157,250.00, to the amount in fraction IV.

V.    From $6,690.00 to $11,150.00, without prejudice to other sanctions that proceed, to that set in the V.fraction

Article 86-A. These are violations related to marbetes, seals or containers that contain alcoholic beverages, in the terms of the Special Tax Law on Production and Services, the following:

I.     Do not adhere to packaging or seals on containers or containers containing alcoholic beverages, or whether or not the marbetes or seals are false or are altered.

II.- Make any use other than the marbetes or seals when adhering to the containers or containers containing them alcoholic beverages.

III. Possess, by any degree, alcoholic beverages, the containers or containers of which are not of the corresponding mark or seal, or which are false or altered; and not to be satisfied that the said containers or containers which contain drinks have the corresponding mark or seal at the time of purchase, except where in accordance with the tax provisions there is no obligation to adhere to them, both in terms of the provisions of the Article 19, fraction V of the Law on the Special Tax on Production and Services.

IV.   Do not destroy empty containers that contain alcoholic beverages when you are forced to do so.

V.    Do not credit that the marbetes or seals were legally acquired.

Article 86-B.-For those who commit the violations outlined in Article 86-A of this Code, the following fines shall be imposed:

I.     $50.00 to $100.00, to the amount in fraction I, for each non-attached tag or seal, or for each false or altered mark or seal.

II. $30.00 to $110.00, to the amount in fraction II, for each improperly used marbet or seal.

III. $20.00 to $50.00, which is comprised in fraction III, for each container or container that does not have a markdown or seal, as it is, or for each tag or false or altered seal.

IV. From $30.00 to $100.00, which is comprised in fraction IV, for each empty container not destroyed.

V.    $400.00 to $600.00, for each markup or seal that has been illegally acquired.

In the event of recidivism, the penalty shall be the closure of the establishment of the taxpayer or holder of the goods referred to in Article 86-A, for a period of 3 to 15 years. days. In order to determine that period, the tax authorities shall take into account the provisions of Article 75 of this Code.

Article 86-C. (Repeals)

Article 86-D. (Repeals)

Article 86-E. -infringements of the manufacturers, producers or packers of fermented alcoholic beverages, beer, soft drinks and of labored tobacco, as appropriate, not taking the physical check referred to in Article 19, fraction X of the Law of the Special Tax on Production and Services or to carry it in a different manner to that which is established by that fraction.

They are also infringements of producers or packers of alcoholic beverages, not to carry the physical or volumetric controls referred to in Article 19 (X) and (XVI). of the Law on the Special Tax on Production and Services or to take them in a different manner to what these fractions establish.

Article 86-F. To those who commit the violations mentioned in Article 86-E of this Code, a fine of $43,730.00 will be imposed on $102,040.00. In the event of recidivism, the penalty shall be the preventive closure of the taxpayer's establishment for a period of 3 to 15 days. To determine that period, the tax authorities shall take into consideration the provisions of Article 75 of this Code.

Article 86-G. They are infractions of producers, manufacturers and importers of cigars and other labraded tobaccos, with the exception of cigars and other labrado tabacos made entirely by hand, do not print the security code in each of the boxes Cigarettes for sale in Mexico in terms of the provisions of article 19, part XXII of the Law on the Special Tax on Production and Services.

They are also infractions of producers, manufacturers and importers of cigars and other labrado tobacco, with the exception of cigars and other manufactured tobacco entirely by hand, as well as by authorised providers of security code printing services referred to in Articles 19, fraction XXII and 19-A of the Law on the Special Tax on Production and Services:

I.          Not to provide or not to make available to the tax authorities the information, documentation or devices to verify compliance with the obligations provided for in the aforementioned articles.

II.        Do not allow the tax authorities to carry out the verifications in the establishments or homes of the same, or wherever the mechanisms or printing systems of the said code are located. security, in order to verify compliance with the obligations laid down in those Articles.

Article 86-H. To those who commit the violations mentioned in the first paragraph of Article 86-G, a fine of $10.00 will be imposed on $20.00 for each cigar box that does not contains the security code referred to in Article 19, fraction XXII of the Law on the Special Tax on Production and Services.

To those who commit the offences referred to in the second paragraph of Article 86-G, fraction I of this Code, a fine of $20,000.00 to $300,000.00 each time they do not provide or make available to the tax authorities the information, documentation, or devices that they allow to verify compliance with the obligations laid down in Articles 19, XXII and 19-A of the Law of Special Tax on Production and Services, respectively.

To those who commit the offences referred to in Article 86-G, second paragraph, fraction II of this Code, a fine of $20,000.00 to $300,000.00, for each time they do not allow verifications to be performed on the producers, manufacturers, and/or Importers of cigars and other labraded tobacco, with the exception of cigars and other labraded tobacco made entirely by hand, as well as by authorised suppliers of security code printing services, or wherever the printing mechanisms or systems of the security code are found, to the effect of to verify compliance with the obligations laid down in Articles 19, Part XXII and 19-A of the Law on the Special Tax on Production and Services.

In case of recidivism, the tax authorities will additionally be able to close the establishment of the infringer for a period of 15 days, for this purpose, the tax authority notify the taxpayer within a period of 20 days from the recidivism, so that within the next ten days it will manifest what is at its right, since in the event of failure to do so or not to distort the facts or omissions which are attributed to it, will be closed.

Article 86-I. Commit infringement who store, sell, dispose or distribute in Mexico cigarette packs and other labored tobaccos, with the exception of cigars and other carved tobacco made entirely by hand, that do not contain the security code Article 19, section XXII of the Law on the Special Tax on Production and Services, or the one containing it is apocryphal, in accordance with the provisions of Article 19-A of the aforementioned Law.

Article 86-J. To those who commit the violations mentioned in Article 86-I of this Code, a fine of $10.00 will be imposed on $20.00 for each cigar box that does not contains the security code referred to in Article 19, fraction XXII of the Law on the Special Tax on Production and Services, or the one containing it is apocryphal.

The cigarette packs referred to in the preceding paragraph shall be secured and passed on to the federal fiscus for destruction.

Item 87. -are infringements of the tax provisions, in which civil servants or employees may incur in the performance of their duties:

I.     Do not require the full payment of the contributions and their accessories, collect, permit or order that the payment be received in a different manner from that provided for in the tax provisions.

II.   To falsely claim that the tax provisions have been complied with or that visits have been carried out at the tax domicile or include in the proceedings concerning false data.

III. Require a provision that is not provided for in the tax provisions, even if it applies to the performance of public functions.

IV.   Disclose, make personal or improper use of confidential information provided by independent third parties affecting its competitive position as referred to in Articles 46, fraction IV and 48, fraction VII of this Code.

V.    Disclose to third parties, in contravention of the provisions of Article 69 of this Code, the information that the institutions that make up the financial system have provided to the tax authorities.

Article 88. A fine of $117,940.00 will be sanctioned to $157,250.00, to which you commit the violations to the tax provisions referred to in Article 87.

Article 89. These are violations whose responsibility lies with third parties, the following:

I. Advising, advising or providing services for to omit all or part of the payment of any contribution in contravention of the tax provisions.

II. Collaborating on the alteration or registration of accounts, seats or false data in the accounts or in the documents to be issued.

III. Being an accomplice in any unanticipated form, in the commission of tax infringements.

The infringement referred to in the first part of this Article shall not be incurred where the opinion is expressed in the opinion that the criterion is given in writing. In this case, the Commission may, in accordance with Article 33 of this Code, make it clear that the criteria laid down in Article 33 (1) (h) of this Code are not applicable to the criteria laid down in Article 33 (1) of the Code. contrary to the interpretation of the tax authorities.

Article 90. A fine of $44,610.00 will be sanctioned to $70,110.00, to which you commit the violations to the tax provisions referred to in Article 89 of this Code.

In the cases mentioned in section I of the aforementioned article, it will be considered as aggravating that the advice, the advice or the provision of services is different to the criteria made known by the tax authorities in the terms of paragraph (h) of section I of Article 33 of this Code. In this case, the fine will be increased from 10% to 20% of the amount of the contribution omitted, without this increase exceeding twice the fees charged for the advice, advice or service delivery.

The aggravation referred to in the preceding paragraph shall not be incurred where the opinion is expressed in the opinion that the criterion contained in it is given in writing. different to the criteria given by the tax authorities in the terms of paragraph (h) of section I of Article 33 of this Code.

Article 91. The infringement in any form to the tax provisions, as diverse as those provided for in this Chapter, is will fine $290.00 to $2,820.00.

Article 91-A. These are violations related to the opinion of the financial statements to be drawn up by the public accountants in accordance with Article 52 of this Code, which the public accountant who rules does not observe the omission of contributions collected, retained, transferred or owned by the taxpayer, in the report on the tax situation of the taxpayer, for the period covered by the financial statements ruled, where such omissions are linked to the non-compliance with the audit that regulates the professional capacity, independence and impartiality of the public counter, the work it performs and the information it gives as a result of them, and provided that the omission of contributions is determined by the tax authorities in exercise of their powers of verification by means of a resolution that has been signed.

The infringement referred to in the preceding paragraph shall not be incurred where the omission determined does not exceed 10% of the contributions collected, retained or moved, or 15%, in the case of contributions from the taxpayer.

Article 91-B. The public accountant committing the violations referred to in Article 91-A of this Code shall be applied for the suspension of the registration referred to in Article 52, fraction I of this Code for a period of three years.

Article 91-C. (Repeals)

Article 91-D. (Repeals)

CHAPTER II

Of Tax Crimes

Article 92. -To proceed criminally for the tax crimes provided for in this Chapter, it will be necessary that previously the Secretariat of Finance and Public Credit:

I.     Formulate complaint, in the case of those provided for in Articles 105, 108, 109, 110, 111, 112 and 114, irrespective of the state in which the administrative procedure is initiated.

II.   Declare that the Federal Fiscus has suffered or may have suffered damage to those laid down in Articles 102 and 115.

III. Formulate the corresponding declaratory, in cases of smuggling of goods for which no taxes are to be paid and require permission from competent authority, or from prohibited traffic goods.

In the other cases not provided for in the previous fractions, the complaint of the facts will suffice before the Federal Public Ministry.

The prosecution for the tax crimes referred to in the three fractions of this article will be dismissed at the request of the Secretariat of Finance and Public Credit, when the The Court of First instance, the Court of First instance, has held a meeting of the Court of First instance in which the Court of First State held that the Court of First The previous request shall be made discretionally, before the Federal Public Ministry makes any conclusions and shall have effects on the persons to whom it relates.

In the tax crimes in which a complaint or a declaration of injury is necessary and the damage or injury is quantifiable, the Secretariat of Finance and Public Credit will make the The corresponding quantification in the declaratory itself or the complaint. Such quantification shall only take effect in criminal proceedings. To grant provisional freedom, except in the case of serious crimes provided for in this Code, for the purposes of Article 194 of the Federal Code of Criminal Procedures, the amount of caution to be determined by the judicial authority shall, where appropriate, include the sum of the above quantification and the contributions due, including updating and surcharges that the tax authority would have determined to the date on which provisional freedom is promoted. The caution given in the terms of this paragraph does not replace the guarantee of the tax interest.

In case the defendant had paid or guaranteed the tax interest to the satisfaction of the Secretariat of Finance and Public Credit, the judicial authority, at the request of the the amount of the security may be reduced by up to 50%, provided that there are grounds or reasons for such a reduction.

Goods, articles, and any other goods are considered to be goods, even if the laws consider them inalienable or irreducible to private property.

To fix the prison term corresponding to the tax offences in accordance with the minimum and maximum limits of the amount of the amounts constituting the injury, where the be determined, it shall be in accordance with the one established at the time of the conduct of the criminal conduct.

Article 93. -When a tax authority becomes aware of the probable existence of a crime of those provided for in this Code and is an ex officio perseguable, it will immediately make it known to the Federal Public Ministry for the legal effects that proceed, providing the actions and evidence that have been bequeathed.

Article 94. (Repeals).

Article 95. -They are responsible for tax crimes, who:

I.          Concierge the execution of the offense.

II.        Perform the conduct or the fact described in the Act.

III.       Jointly commit the offense.

IV.        Be served as another person as an instrument to run it.

V.         Intentionally induce another to commit it.

VI.        Help dolously to another for your commission.

VII.      Help another after their execution, fulfilling a previous promise.

VIII.      Have the quality of guarantor derived from a legal provision, a contract or the social statutes, in the offences of omission with material result for having the obligation to avoid the typical result.

IX.         Derived from a contract or agreement entailing the development of the independent activity, propose, establish or carry out by itself or through an interposite person, acts, operations or practices, the execution of which directly leads to the commission of a tax offence.

Article 96. -It is responsible for covering up in tax crimes who, without prior agreement and without having participated in it, after the execution of the crime:

I.     For profit, acquire, receive, transfer or hide the object of the crime knowing that it came from it, or if according to the circumstances it should be presumed to be illegitimate, or to help the other to the same purpose.

II.   Help in any way the defendant to circumvent the investigations of the authority or to subtract from the action of this, or to hide, alter, destroy or to make disappear the traces, tests or instruments of the crime or to assure for the accused the object or benefit from it.

The cover-up referred to in this Article shall be punishable by imprisonment of three months to six years.

Article 97.-If an official or public employee commits or in any form participates in the commission of a tax offense, the penalty applicable for the crime that results increase from three to six years in prison.

Article 98. -The intent of the offences provided for in this Code is punishable, where the decision to commit a criminal act is translated into a principle of its execution or in the total realization of the acts which should produce it, if the interruption of these or the non-production of the result is due to causes beyond the will of the agent.

The attempt shall be punishable by imprisonment of up to two thirds of the offence in question, if it has been completed.

If the author desist from the execution or prevents the consummation of the crime, no sanction shall be imposed, unless the acts executed constitute themselves a crime.

Article 99.-In the case of continued crime, the penalty may be increased by up to one half more than applicable.

For the purposes of this Code, the offense is continued when executed with plurality of behaviors or facts, with unit of criminal intent and identity of legal disposition, even of varying severity.

Article 100. The right to formulate the complaint, the declaratory and the declaratory of the detriment of the Secretariat of Finance and Public Credit precluye and, therefore, the criminal action is extinguished, in five years, that will be computed from the commission of the crime. This period shall be continuous and shall in no case be interrupted.

Criminal action in tax crimes will be prescribed within the same period of time as the average arithmetic of the custodial sentence of this Code for the crime. in question, but in no case shall be less than five years.

With the exception of the provisions of Articles 105 and 107, first paragraph, of the Federal Criminal Code, criminal action in tax crimes will be prescribed in accordance with the applicable rules provided for by that Code.

Item 101. -substitution and commutation of sanctions or any other benefit to those sentenced for tax offences, where the offences provided for in Articles 102 and 105 fractions I to the IV are dealt with when the penalties correspond to them provided for in Article 104 (II) and (III), second subparagraph, and (109), where the penalties provided for in Article 108 (III) of this Code apply to them. In other cases, in addition to the requirements outlined in the applicable Federal Criminal Code, it will be necessary to verify that the tax debits are covered or guaranteed to the satisfaction of the Secretariat of Finance and Public Credit.

Article 102. -Commit the crime of smuggling who enters the country or extract from the goods:

I.     omitting the full or partial payment of compensatory contributions or contributions to be covered.

II.   Without competent authority permission, where this requirement is required.

III. Import or export prohibited.

It is also a crime of smuggling who interne foreign goods from free zones to the rest of the country in any of the previous cases, as well as those who extract from the tax or tax grounds without being legally delivered by the authorities or by the persons authorised to do so.

The declaratory referred to in Article 92, fraction II, shall not be formulated if the amount of the omission does not exceed $155,610.00 or of ten percent of the taxes caused, whichever is greater. Nor shall the declaration be made if the amount of the omission does not exceed fifty-five per cent of the taxes to be covered when the same is due to inaccurate tariff classification by difference of criteria in the interpretation of the tariffs contained in the laws of general import or export taxes, provided that the description, nature and other characteristics necessary for the classification of the goods have been correctly expressed to the authority.

No declaratory of injury, as referred to in Article 92 (II) of this Code, is to be made, if those who find themselves in the cases provided for in the fractions XI, XII, XIII, XV, XVII and XVIII of Article 103 of this Code, complies with its fiscal and foreign trade obligations and, where appropriate, spontaneously, with its surcharges and updates, the amount of the contribution or quotas Compensation or undue benefit before the tax authority discovers the (a) failure to act, or the damage, or any request, order of visit or any other management notified by it, which is intended to check compliance with the tax and foreign trade provisions.

Article 103. -The offence of smuggling is presumed when:

I.       Foreign goods are discovered without the customs documentation showing that the goods were subject to the formalities provided for in the Customs Law for introduction to the national territory or for their hospitalization of the strip or region border to the rest of the country.

II.     There are foreign vehicles outside an area of twenty kilometres in any direction counted in a straight line from the extreme limits of the urban area of the border towns, without the documentation referred to in the Previous fraction.

III.    Do not justify the missing or surplus goods resulting from the unloading of the means of transport, in respect of the consignations in the manifest or load guides.

IV.     Foreign goods from the means of transport are surreptitiously downloaded, even if they are from ranch, supply or economic use.

V.      Foreign goods are found in traffic of height on board vessels in territorial waters without being documented.

VI.     Foreign goods are discovered on board a vessel in mixed traffic, without any documentation.

VII.   Foreign goods are found on a vessel intended exclusively for cabotage traffic, which does not arrive at its destination or which has touched a foreign port prior to its arrival.

VIII. The lack of national goods shipped for cabotage traffic is not justified.

IX.     An aircraft with foreign goods lands in place not authorized for international traffic.

X.      Foreign goods shall be entered into national territory by unauthorised place for entry into or out of the national territory.

XI.     The foreign goods subject to international transit are diverted from the tax routes or transported by means other than those authorised for internal transit or do not arrive at the customs office of destination or exit thirty days after the maximum deadline set for this.

XII.   It is intended to carry out the export, the return of goods, the withdrawal of the regime or the conclusion of the transit operations, in the event that the order is presented without the corresponding goods at the customs office of exit, provided that the consummation of such conduct has caused injury to the Federal Prosecutor's Office.

XIII. Foreign trade goods intended for the customs procedure of tax warehouse do not arrive at the general warehouse of deposit which has issued the quota card to store such goods or to authorized premises.

XIV.   The pilots omit to present the aircraft at the place designated by the customs authorities to receive the inspection visit of the customs authority, or the persons providing the aircraft maintenance and custody services which International non-regular transport requires documentation to ensure that the aircraft has received the inspection visit or does not retain it for a period of five years.

XV.    Temporary imports are made in accordance with Article 108 of the Customs Law without having any maquila or export programs authorized by the Secretariat of Economy, of goods that are not covered by the approved programmes; they are imported as inputs goods which, due to their finished product characteristics, are no longer susceptible to processing, processing or repair, provided that such conduct is consummated. has caused injury to the Federal Tax Office; the temporary import of the goods in a maquila or export programme where it is no longer in force or where the goods provided for in a maquila or export programme of a company which has changed from the name or social reason, has been merged or spun off and the corresponding notices have been omitted to be filed in the federal taxpayer register and in the Secretariat of the Economy.

XVI.   Goods temporarily imported from maquiladoras or companies with export programs authorized by the Ministry of Economy by companies that do not have such programs or have the goods not covered by the such programmes or transfer of goods temporarily imported in respect of which their time limit for temporary importation has expired.

XVII.           No credit is established during the period referred to in Article 108, fraction I of the Customs Law, which the goods temporarily imported by maquiladoras or companies with export programs authorized by the Secretariat of Economy, were returned abroad, transferred to another customs procedure or located at the place of residence in which the process for the processing, processing or repair of their program will be carried out.

XVIII. It is omitted to return the goods temporarily imported under Article 106 of the Customs Law.

XIX.   Declare in the order as the value of the merchandise an amount less than 70 percent or more to the value of the transaction of goods that has been rejected and determined according to the articles 72, 73 and 78-A of the Customs Law, except that has granted the security referred to in the Article 86-A, fraction I of the Law cited, if any.

It shall not be presumed that there is a crime of smuggling, if the value of the goods declared in the order, comes from the information contained in the documents supplied by the taxpayer, provided that the agent or customs agent has strictly complied with all the obligations imposed on them by the customs and customs rules. external trade.

XX.    declare the tariff description or classification of the goods inaccurately, where the payment of compensatory contributions and quotas is omitted, except where the agent or customs agent has strictly complied with all the obligations imposed on them by the rules on customs and foreign trade.

For the purposes of fractions XV and XVI of this article, the agent or customs agent shall not be responsible, if the commission of the crime originated by the omission of the importer of submit to the agent or customs agent the evidence that he has complied with the obligation to present to the Federal Register of Contributors the notices corresponding to a merger, division or change of social denomination that he would have made, as well as where the commission of the offence originates in respect of goods for which the temporary import would have expired.

Article 104. -The crime of smuggling will be punishable by imprisonment:

I.     From three months to five years, if the amount of the contributions or the compensatory fees omitted, is up to $1,104,530.00, respectively, or, if applicable, the sum of both is up to $1,656,780.00.

II.   From three to nine years, if the amount of the contributions or the compensation fees omitted, exceeds $1,104,530.00, respectively, or, if applicable, the sum of both exceeds $1,656,780.00.

III. From three to nine years, in the case of goods whose traffic has been prohibited by the Federal Executive in use of the powers mentioned in the second paragraph of Article 131 of the Political Constitution of the States United Mexicans.

In the other cases of traffic goods prohibited, the penalty will be three to nine years in prison.

IV.   From three to six years of age, where it is not possible to determine the amount of compensatory contributions or quotas omitted for the purpose of smuggling or for goods requiring competent authority's permission do not have the same or when the assumptions referred to in Articles 103, fractions IX, XIV, XIX and XX and 105, fractions V, XII, XIII, XV, XVI and XVII of this Code.

To determine the value of the goods and the amount of the compensatory contributions or quotas, only the damage caused before the contraband will be taken into account.

Article 105. -It will be sanctioned with the same penalties of smuggling, who:

I.     Enajene, trade, acquire or hold in its possession for any title foreign merchandise that is not for its personal use, without the documentation that establishes its legal stay in the country, or without the prior permission of the federal authority competent, or without marking or sealing for containers or containers, as appropriate, containing alcoholic beverages or their importation is prohibited.

II.   (Repeals).

III. (Repeals).

IV.   Have foreign traffic goods prohibited.

V.    As an official or public employee of the Federation, of States, of the Federal District or of Municipalities, authorize the hospitalization of any vehicle, provide documents or plates for circulation, grant registration or flag, where the import of the vehicle itself has been carried out without the prior permission of the competent federal authority or in any way assist or encourage the introduction into the country or extraction of the goods from foreign trade in any of the assumptions referred to in Article 102, fractions I to III of this Code and to which omita or prevent the recognition of the goods. The above shall be applicable as far as the customs rules provided for in the Customs Act are concerned.

VI.   Import duty-free vehicles intended to remain permanently in the border region or region of the country or temporarily internalize such vehicles to the rest of the country, without having their residence in that strip or region or without complying with them. requirements to be laid down in the Decrees to authorize the imports concerned, or temporarily import vehicles without having any of the migratory qualities referred to in Article 106 (IV) (a) of the Customs Law or facilitate their use to unauthorized third parties.

VII.             Enajene, trade, acquire or hold in its possession by any title without legal authorization vehicles imported in excess, imported into the border strip without being resident or established in them, or imported or interned temporarily.

VIII. Omita to carry out the return abroad of the vehicles temporarily imported or the return to the strip or border region in the temporary internations of vehicles; transform the goods that they have had to keep in the same state for purposes other than those authorised in the maquila or export programmes granted to it; or the goods covered by the maquila or export programmes are intended for a purpose other than the regime under which they were imported.

IX.   Remove from the customs office, general warehouse of the warehouse or fiscal or audit grounds, packages or containers containing alcoholic beverages that do not have the marks or, where appropriate, the seals to which the legal provisions are binding.

X.    As the exporter or producer of goods falsely certifies its origin, in order to be imported under preferential tariff treatment into a country with which Mexico has a treaty or international agreement, provided that the respective treaty or agreement provides for the application of sanctions and there is reciprocity. The offence established by this fraction shall not be deemed to be committed, where the exporter or producer notifies the customs authority and the persons to whom the certificate has given him in writing that a certificate has been lodged. of false origin, in accordance with the provisions of the treaties and agreements of which Mexico is a party.

The Secretariat of Finance and Public Credit shall make the appropriate complaint, provided that the competent authority of the country to which the goods have been imported provides the necessary elements to demonstrate that the goods have been committed Planned crime in this fraction.

XI.   Enter goods into another country from the national territory by omitting the full or partial payment of the foreign trade taxes that correspond to that country.

XII.             Point out in the order name, name or social reason or the key of the Federal Register of Contributors of any person who has not requested the foreign trade operation or when this data is false; when the registered office does not correspond to the importer, except in cases where his/her rectification is appropriate; an address is indicated abroad where the supplier cannot be located or when the information transmitted relating to the value and the other data related to the marketing of goods resulting from a false invoice.

The agent or customs agent shall not be responsible, if the inaccuracy or falsehood of the data and documents are supplied or supplied by a taxpayer and provided that the agent or customs agent has not been able to know that inaccuracy or falsehood when performing the prior recognition of the goods.

XIII. Present false or altered documentation to the customs authorities.

The agent or customs agent will not be responsible if the inaccuracy or falsehood of the data and the information on the documents are supplied or supplied by a taxpayer, provided that the agent or customs agent has strictly complied with all the obligations imposed on them by the customs and trade rules outside.

XIV. For the purpose of obtaining an undue benefit or to the detriment of the federal treasury, transmit to the electronic system provided for in Article 36 of the Customs Law information other than the statement in the order or invoice, or seeks to establish the legal status of foreign trade goods with documents containing information other than that transmitted to the system or to allow goods to be released from documents containing information other than that of the transmitted to the system.

XV. Viole the means of security used by persons authorized to store or transport goods of foreign trade or tolerate their violation.

XVI. Allow a third party, whatever its character, to act under its customs agent patent; to intervene in a customs office without authorization from whom it may legitimately grant or transfer documents or documents to its entry without written authorization from his or her mandante, except in the case of corresponding customs agents.

XVII. Falsify the content of any identification gafte used in tax enclosures.

The person who does not declare at the customs office the entry into the country or the exit of the country, which carries with it amounts in cash, in national or foreign checks, payment orders or any other document receivable or a combination of them, in excess of the equivalent in the currency or coins concerned of thirty thousand dollars of the United States of America, shall be punishable by imprisonment of three months to six years. In the event of a conviction by a competent authority in respect of the commission of the offence referred to in this paragraph, the excess of the amount referred to above shall become the property of the federal treasury, except that the person who the legal origin of those resources is demonstrated.

Article 106.-For the purposes of the previous Article:

I.     They are goods for personal use:

a) Food and beverages for consumption, clothing and other personal items, except jewelry.

b) Cosmetics, sanitary and toilet products, lotions, perfumes, medicines and medical devices or prostheses used.

c) Domestic items for your room, provided they are not two or more of the same species.

II.   The legal stay in the country of foreign goods is checked, with:

a) The customs documentation required by the Act.

b) Sales note issued by the federal tax authority.

c) Extended Invoice per person enrolled in the federal taxpayer registry.

d) The transport document showing the data of the sender, the consignee and the effects that he/she has on him, in the case of porters legally authorised to carry out the public transport service, outside the permanent inspection and surveillance.

Article 107. -The crime of smuggling will be qualified when committed:

I.     With physical or moral violence in people.

II.   At night or by place not authorized for the entry or exit of the country of goods.

III. Ostentatious the author as an official or public employee.

IV.   Using false documents.

V.    For three or more people.

The qualifiers referred to in fractions III, IV and V of this article shall also be applicable to the offence provided for in Article 105 of this Code.

When the crimes referred to in this article are qualified, the corresponding penalty will be increased from three months to three years in prison. If the qualifier is another offense, the rules of accumulation apply.

Article 108. -Commits the crime of tax fraud who with the use of deception or exploitation of errors, totally or partially omits the payment of any contribution or obtain an undue benefit to the detriment of the federal tax.

The total or partial omission of any contribution referred to in the preceding paragraph includes, without distinction, provisional or final payments or the tax for the financial year in question. the terms of the tax provisions.

The crime of tax fraud and the crime provided for in Article 400 Bis of the Federal Criminal Code may be pursued simultaneously. The crime of tax fraud is presumed to be committed when there are revenues or resources that come from operations with resources of illicit origin.

The offence of tax fraud shall be punishable by the following penalties:

I. For three months to two years, when the amount of the defrauded does not exceed $1,540,350.00.

II. For two years to five years when the amount of the defrauded exceeds $1,540,350.00 but not $2,310,520.00.

III. With a prison of three years to nine years when the amount of the defrauded is greater than $2,310,520.00.

When the amount of what was defrauded cannot be determined, the penalty will be three months to six years in prison.

If the amount of the defrauded is immediately returned in a single display, the applicable penalty may be reduced by up to fifty percent.

The offence of tax fraud and those provided for in Article 109 of this Code shall be qualified when they originate from:

a).- Use false documents.

b).- omen repeatedly to issue vouchers for the activities to be carried out, provided that the tax provisions lay down the obligation to issue them. It is understood that there is repeated conduct when the taxpayer has been punished for such conduct for a period of five years, the second or subsequent times.

c).- Manifest false data to obtain from the tax authority the return of contributions that do not correspond to it.

d).- Do not bring the accounting systems or records to be obligated under the tax provisions or to settle false data in such systems or records.

e) Skip retained, raised, or moved contributions.

f) Manifest false data to make contribution compensation that does not correspond.

g) Use false data to credit or decrease contributions.

h) Declare non-existent tax losses.

When the crimes are qualified, the penalty that corresponds will be increased by one half.

No complaint shall be made if the person who has omitted the full or partial payment of any contribution or obtained the undue benefit under this article will spontaneously their surcharges and updates before the tax authority discovers the omission or the damage, or the provision, order of visit or any other management notified by it, which is intended to check compliance with the provisions fiscal.

For the purposes of this article and the following, account will be taken of the amount of the contributions defrauded in the same tax year, even in the case of contributions different actions or omissions. The above shall not apply for interim payments.

Article 109. -It will be sanctioned with the same penalties as the crime of tax fraud, who:

I.     Consign in the statements that you submit for tax purposes, false deductions or cumulative income less than actually obtained or value of acts or activities less than actually obtained or realized or determined according to the laws. In the same way, the natural person who receives a cumulative income shall be sanctioned, when he carries out in a fiscal year higher than the income declared in his own financial year and does not verify the origin of the tax to the tax authority. discrepancy in time and in accordance with the procedure laid down in the Income Tax Act.

II.   Omit to find out to the tax authorities, within the period prescribed by the law, the amounts which, by way of contributions, have been withheld or collected.

III. Benefit without the right of a tax subsidy or stimulus.

IV.   Simule one or more acts or contracts by obtaining an undue benefit to the detriment of the federal treasury.

V.     Be responsible for omitting to present for more than twelve months the statements that are of a definitive nature, as well as those of a tax year that require the tax laws, while not paying the corresponding contribution.

VI.    (Repeals)

VII.             (Repeals)

VIII.Give tax purposes to digital vouchers when they do not meet the requirements of Articles 29 and 29-A of this Code.

No complaint will be made, if those who find themselves in the previous assumptions, spontaneously, with their surcharges, the amount of the contribution omitted or the undue benefit that the tax authority discovers the omission or the injury, or the order, order of business or any other management notified by it, which is intended to check compliance with the tax provisions.

Item 110. -Three-month sentence will be imposed on three years ' imprisonment, to whom:

I.     Omita to apply for registration or that of a third party in the federal taxpayer register for more than one year from the date on which it was due, unless it is a person whose application for registration must be filed by another even if it does not do so.

II.   Rinda with falsehood to the cited record, data, reports, or notices to which it is bound.

III. intentionally use more than one key from the Federal Taxpayer Registry.

IV.   Modify, destroy or cause the loss of the information contained in the tax box in order to obtain an improper benefit or for third persons to the detriment of the federal treasury, or enter in an unauthorized manner to that mailbox, in order to obtain information from third parties.

V.    Disoccupy or disappear from the place where you have your tax address, without filing the change of address notice to the federal taxpayer register, after the notification of the home visit order or the order of the accounting, documentation or information, in accordance with Article 42 (II) of this Code, or after a tax credit has been notified to it and before it has been secured, paid or left without effect; or have carried out activities for which contributions are payable, more than one year has elapsed (a) from the date on which it is legally required to present such a notice, or where the tax authorities are aware that the address resulting from the exercise of their powers of verification was vacated.

For the purposes of this fraction, it is understood that the taxpayer disappears from the premises where he has his tax domicile when the authority comes in three consecutive occasions to such domicile within a period of twelve months and cannot practice diligence in terms of this Code.

No complaint will be made if, who is in the above assumptions, it underwrites the omission or reports the fact to the tax authority before it discovers or mediates it. a request, order of visit or any other management notified by it, which is intended to check compliance with the tax provisions, or if the taxpayer retains other establishments in the places it has declared to the federal register of taxpayers in the case of the V.

Article 111. -Three-month sentence will be imposed on three years ' imprisonment, to whom:

I.     (Repeals).

II.   Register your accounting, tax, or social operations in two or more books or two or more accounting systems with different content.

III. Hide, alter or destroy, in whole or in part, the accounting systems and records, as well as the documentation relating to the respective seats, which under the tax laws is required to be carried.

IV.   Determine losses with falsehood.

V.    Be responsible for omitting the submission for more than three months, from the information statement referred to in the first paragraph of Article 178 of the Income Tax Act, or to submit it in incomplete form.

VI.- By itself, or by person, disclose, make personal or improper use, through any means or form, of the confidential information affecting the competitive position provided by third parties referred to in Articles 46, fraction IV and 48, fraction VII of this Code.

VII.             Do not count on the volumetric controls of gasoline, diesel, natural gas for automotive combustion or liquefied petroleum gas for automotive combustion, as the case may be, referred to in section I of this article 28 Code; alter them, destroy them, or dispose of fuels that were not legally acquired.

No complaint will be made, if those who find themselves in the previous assumptions subsana the omission or the illicit before the tax authority discovers or medie requirement, order of visit or any other management notified by it, which is intended to check compliance with the tax provisions.

Article 112.-A of three months to six years ' imprisonment shall be imposed on the depositary or financial controller appointed by the tax authorities which, subject to the federal tax, provide for themselves or for another of the well-deposited, their products or guarantees that any tax credit has been constituted, if the value of the provisions does not exceed $137,770.00; when it exceeds, the penalty will be three to nine years in prison.

Equal penalty, according to the value of such goods, shall be applied to the depositary that hides them or does not make them available to the competent authority.

Article 113. A three-month sentence will be imposed on six years ' imprisonment, to which:

I.     Alter or destroy control devices, seals, or official marks placed for tax purposes or prevent the purpose for which they were placed.

II.   Alter or destroy the cash register machines in the collecting offices, or to which they have in their possession the marks or seals without having legally acquired them or the enajene, without being authorized to do so.

III.   Issue, acquire or dispose of tax vouchers to cover non-existent, false or simulated legal acts.

Article 114. -A penalty of one to six years ' imprisonment shall be imposed on public servants who order or practice house visits or embargoes without written authorisation from the competent tax authority. The same penalties shall be imposed on public servants who perform the physical verification of goods on transport rather than on tax grounds.

Item 114-A. -a prison of one to five years shall be punishable on the public servant, which shall in any way threaten a taxpayer or its representatives or dependents, with a view to making or through the dependence of its membership, a complaint, or (a) declaratory to the public ministry for criminal action to be exercised for the possible commission of tax crimes.

The penalty will be increased for up to one half more than applicable, to the public server that promotes or manages a notoriously improper complaint or complaint.

Item 114-B. -A penalty of one to six years of imprisonment will be imposed on the public servant that reveals to third parties, in violation of the provisions of Article 69 of this Code, the information that the institutions that make up the financial system have provided to the tax authorities.

Article 115.- months to six years of imprisonment shall be imposed on the person who takes over the goods in question. tax or tax precinct, if the value of the stolen does not exceed $59,040.00; when it exceeds, the penalty will be three to nine years in prison.

The same penalty will be imposed on those who dolously destroy or deteriorate such goods.

Item 115 Bis. -a penalty of six to ten years ' imprisonment shall be imposed on the marketer or carrier, of gasoline or diesel that has such fuels in its possession, when these do not contain the tracers or other specifications that Mexican Petroleum or its subsidiary bodies use for the identification of the products mentioned.

Dealing with gasoline or diesel that are subject to identification specifications for exclusive marketing in limited geographical areas, the penalty will also be applied. mentioned to the marketer or carrier, which has the fuels mentioned above, outside the limited geographical areas.

TITLE FIFTH

of Administrative Procedures

CHAPTER I

Of the administrative resource

First Section

of Revocation Facility

Article 116. -Against administrative acts in the federal tax area, the appeal for revocation may be brought.

Article 117. -The appeal of revocation shall proceed against:

I.- Final resolutions issued by federal tax authorities that:

a) Stop contributions, accessories, or leverage.

b) Deny the return of amounts that come under the Law.

c) Dictate the customs authorities.

d) Any final decision of a definitive nature causing the particular tax in the tax area, except those referred to in the articles 33-A, 36 and 74 of this Code.

II.- Acts of federal tax authorities that:

a) Demand the payment of tax credits, when it is claimed that they have been extinguished or that their actual amount is less than the required, provided that the excess collection is attributable to the executing authority or relates to surcharges, expenses of execution or compensation referred to in Article 21 of this Code.

b) They are given in the administrative procedure of execution, when it is alleged that it has not been adjusted to the law, or determine the value of the goods seized.

c) Affect the legal interest of third parties, in the cases referred to in Article 128 of this Code.

d) (Repeals).

Article 118. -(Repeated)

Article 119. -(Repeals).

Article 120. -The interposition of the revocation appeal will be optional for the person concerned before going to the Federal Court of Justice and Administrative Justice.

When an appeal is brought before the incompetent tax authority, it will take it to which it is competent.

Article 121. The appeal must be filed through the tax box within thirty days of the date on which the has had an effect on its notification, except as provided for in Article 127 of this Code, in which the application must be lodged within the time limit set out therein.

The application may also be sent to the competent authority on the basis of the address or to which it issued or executed the act, by means of the that authorizes the Tax Administration Service by general rules.

If the person concerned by an administrative act or decision dies during the period referred to in this Article, it shall be suspended for up to one year, if the position of representative of the succession. The time limit for the interposition of the appeal shall also be suspended if the individual requests the tax authorities to initiate the dispute settlement procedure contained in a treaty to avoid double taxation including, where appropriate, the arbitration procedure. In such cases, the suspension shall cease when the termination of such proceedings is notified, including, in the event that it is terminated at the request of the person concerned.

In cases of incapacity or declaration of absence, decreed by judicial authority, when the particular person is affected by an administrative act or resolution, suspend the time limit for bringing the appeal for revocation for up to one year. The suspension shall cease when it is established that the position of guardian of the absent or legal representative of the absentee has been accepted, being to the detriment of the person concerned if, during the period referred to above, it is not provided for its representation.

Article 122. -The application of the application must satisfy the requirements of Article 18 of this Code and also indicate:

I.     The resolution or act that is challenged.

II.   The grievances that cause the resolution or the contested act.

III. The evidence and the contested facts in question.

When the grievances are not expressed, the resolution or the act that is contested, the facts at issue or the evidence referred to in the fractions I, II and III, the tax authority shall require the advocate to comply with those requirements within a period of five days. If, within that period, no complaints are expressed which cause the contested decision or act, the tax authority shall discard the action; if the act which is contested is not indicated, the action shall be taken for failure to be lodged; if the requirement is not met. refers to the pointing out of the controversial facts or to the offer of evidence, the advocate will lose the right to point out the cited facts or they will be held for not offered the tests, respectively.

When it is not managed in its own name, the representation of natural and moral persons must be credited in terms of Article 19 of this Code.

Article 123. -The advocate must accompany the document in which the appeal is lodged:

I.     Documents certifying their personality when acting in the name of another or of moral persons, or in which it is established that it has already been recognised by the tax authority which issued the contested act or decision or which is satisfied with the requirements referred to in the first paragraph of Article 19 of this Code.

II.   The document in which the act is contested.

III. Constancy of notification of the contested act, except where the applicant declares on the basis of a protest that he has not received evidence or where the notification has been carried out by registered post with an acknowledgement of receipt or in the case of a refusal (b) If the notification was by edicts, it should state the date of the last publication and the organ in which it was made.

IV.   The documentary evidence it offers and the expert opinion, if any.

The documents referred to in the previous fractions may be presented in a simple photocopy provided that the originals are held by the appellant. If the authority has indications that they do not exist or are false, it may require the taxpayer to submit the original or certified copy.

Where documentary evidence does not hold the appellant's power, if the appellant has not been able to obtain them, in spite of the fact that the documents are legally available to him, must indicate the file or place in which the tax authority is required to require its referral where it is legally possible. For this purpose, the documents must be accurately identified and, in the case of those which may be available to them, it is sufficient for them to accompany the sealed copy of the application. It is understood that the appellant has at his disposal the documents, when legally he can obtain authorized copy of the originals or the constances of these.

The tax authority, at the request of the appellant, shall seek evidence in the file in which the contested act originated, provided that the person concerned has not opportunity to get them.

When any of the documents referred to in the above fractions are not accompanied, the tax authority shall require the applicant to present them within the five-year term. days. If the applicant fails to submit them within that term and is concerned with the documents referred to in fractions I to III, the action shall be taken not to bring the action; if the evidence referred to in the fourth subparagraph is concerned, they shall be for not offered.

Without prejudice to the provisions of the preceding paragraph, in the document in which the appeal is filed or within the next 15 days, the appellant may announce that exhibit additional evidence, in terms of the provisions of the third paragraph of Article 130 of this Code.

Article 124. -The appeal is inadmissible when it is enforced against administrative acts:

I.     That do not affect the legal interest of the appellant.

II.   That are resolutions dictated by administrative resources or in compliance with statements.

III. That they have been challenged before the Federal Court of Justice and Administrative Justice.

IV.   That they have been consented to, with the consent of those against whom the appeal was not promoted within the period prescribed for that purpose.

V.    That they be connected to another that has been challenged by means of a different resource or means of defense.

VI.   (Repeals).

VII.             If acts are revoked by the authority.

VIII. That they have been dictated by the administrative authority in a dispute settlement procedure provided for in a treaty to avoid double taxation, if such a procedure was initiated after the resolution which resolves a appeal for revocation or after the conclusion of a judgment before the Federal Court of Justice and Administrative Justice.

IX.   That they be resolutions issued by foreign authorities that determine taxes and their accessories, the collection and collection of which have been requested from the Mexican tax authorities, in accordance with the provisions of the treaties International mutual assistance in the collection of which Mexico is a party.

Article 124-A. -Dismissal in the following cases:

I.- When the promote is expressly disused of its resource.

II.- When during the procedure in which the administrative appeal is substantial, one of the causes of the origin referred to in Article 124 of this Code is exceeded.

III.- When of the constances in the administrative file it is demonstrated that the contested act or resolution does not exist.

IV.- When the effects of the contested act or resolution have ceased.

Article 125. -The person concerned may choose to contest an act through the appeal of revocation or to promote, directly against that act, judgment before the Federal Court of Justice and Administrative Justice. It must try the same route chosen if it intends to challenge an administrative act that is antecedent or consequential; in the case of decisions given in compliance with those issued in administrative resources, the taxpayer may challenge that act, for one time, through the same path.

If the judgment given in the appeal of revocation is fought before the Federal Court of Justice and Administrative Justice, the challenge of the related act must be asserted before the Court of Justice. Federal District Court of the Federal Court of Justice and Administrative Court of Justice of the Court of Justice.

The dispute resolution procedures provided for in the treaties to avoid double taxation of which Mexico is a party are optional and may be requested by the prior to or after the resolution of the means of defence provided for by this Code. Dispute settlement procedures are imposed against resolutions that end the appeal of revocation or the judgment before the Federal Court of Justice and Administrative Justice.

Article 126. -The appeal of revocation shall not be against acts intended to make effective guarantees granted in respect of tax obligations by third parties.

Article 127. When the appeal for revocation is brought in because the administrative procedure of enforcement is not in accordance with the law, the violations committed before the auction can be enforced only before the collecting authority up to the moment of the publication of the call for auction, and within 10 days of the date of publication of the said call, except in the case of acts of execution on legally inembargable goods or of acts of impossible material repair, cases where the time limit for bringing the action shall be counted from the working day following the in which the notification of the order for payment or the business day following that of the due diligence takes effect.

Article 128. -The third party who claims to be the owner of the goods or negotiations, or holder of the lien rights, may assert the appeal of revocation in any time before the auction is concluded, shall be held out of auction or awarded to the goods in favour of the federal treasury. The third party who claims to have the right to have the credits to the federal prosecutors preferentially cover it, shall be valid at any time before the amount of the auction has been applied to cover the tax credit.

Section Second

From Impeachment of Notifications

Article 129. (Repeals).

Third Section

Resource Processing and Resolution

Article 130.-In the case of revocation, all manner of evidence shall be permitted, except for the testimony and the confession of the authorities by means of absolution of positions. The request for reports to the tax authorities shall not be deemed to be included in this prohibition, in respect of facts found in their files or documents added to them.

The supervenlient tests may be presented whenever the resolution of the resource has not been dictated.

When the appellant announces that it will exhibit the evidence in the terms of the last paragraph of Article 123 of this Code, it shall have a period of 15 days. to be presented, counted from the day following that of the announcement.

The authority you know of the appeal, for a better understanding of the facts at issue, may agree to the exhibition of any document that is related to them, as well as ordering the practice of any diligence.

They will make full proof of the appellant's express confession, the legal presumptions that do not admit proof to the contrary, as well as the facts legally affirmed by authority in documents public, including digital ones; but, if in the cited public documents statements of truth or manifestations of facts of individuals are contained, the documents only prove fully that, before the authority that issued them, they were made such statements or statements, but do not prove the truth of declared or manifested.

In the case of digital documents with electronic signatures other than an advanced electronic signature or digital stamp, for their assessment, the article shall be subject to the provisions of the 210-A of the Federal Code of Civil Procedures.

The other evidence will remain the prudent appreciation of the authority.

If by the link of the tests rendered and the presumptions formed, the authorities acquire a different conviction about the facts of the resource, they will be able to value the evidence without being subject to the provisions of this article, and in that case it must reasonably found this part of its resolution.

In order to process, take off and evaluate the evidence offered and admitted, the legal provisions governing the federal administrative litigation will be applicable to through which decisions to terminate the appeal of revocation may be challenged, as long as they do not object to the provisions of this Chapter.

Article 131. -The authority shall issue a decision and notify it in a term not exceeding three months from the date of the appeal. The silence of the authority will mean that the contested act has been confirmed.

The appellant may decide to wait for the express resolution or challenge at any time the alleged confirmation of the contested act.

Article 132. The resolution of the resource will be founded on the right and will examine each and every one of the The Court of First Instance held that the Court of First Instance held that the Court of First Instance held that the Court of First Instance held that the Court of First Instance held that the Court of First Instance held that to enter the analysis of those that arise about the violation of formal requirements or procedural defects.

The authority may correct any errors in the citation of the precepts which are considered to be violated and examine the grievances as a whole, as well as the other arguments of the in order to resolve the question effectively raised, but without changing the facts set out in the appeal. It may also revoke administrative acts when it warns of a manifest illegality and the grievances are insufficient, but it must carefully establish the reasons why it considered the act illegal and specify the scope of its resolution.

The administrative acts may not be revoked or modified in the non-contested part by the appellant.

The resolution will clearly express the acts that are modified and, if the modification is partial, the amount of the corresponding tax credit will be indicated. In addition, it must be stated in that decision the time limits in which it may be contested in the administrative proceedings. Where the resolution is omitted from the reference point, the taxpayer shall have twice the time limit laid down in the legal provisions for the administrative litigation.

Article 133. -The resolution terminating the appeal may:

I.     Discard it for improper, have it unfiled or overhang it, if any.

II.   Confirm the contested act.

III. Send the administrative procedure back up or a new resolution is issued.

IV.   Leave the contested act without effect.

V.    Modify the contested act or issue a new one to replace it, when the action brought is fully or partially resolved in favor of the appellant.

When the act challenged by the incompetence of the authority that issued the act is left without effect, the corresponding resolution shall declare the nullity smooth and plain.

Article 133-A. The tax authorities that have issued the contested acts or resolutions, and any other related authority, are required to comply with the decisions given in the revocation appeal, in accordance with the following:

I. When the act or the resolution under appeal is left without effect, they may be replenished by subsanctioning the vice that has resulted in its revocation. If the procedure is revoked, the procedure can be resumed by remaking the event and starting it.

a) If you have your cause on a vice of form of the contested resolution, it can be replenished by subsating the vice that produced its revocation; in the case of revocation by procedural defects, this can be resumed by replenishing the vitiated act and from it.

In both cases, the authority that is required to comply with the final resolution has four months to replace the procedure and to issue a new final resolution, even if the time limits laid down in Articles 46-A and 67 of this Code have elapsed.

In the case provided for in the preceding paragraph, where it is necessary to perform an act of authority abroad or request information from third parties to corroborate data relating to the operations carried out with the taxpayer, within three months the time between the request for the information or the performance of the relevant act and the time when the information is provided shall not be counted. information or perform the event. Similarly, where one of the cases of suspension referred to in Article 46-A of this Code is present in the replacement of the procedure, the period for which the period for suspension is suspended shall not be counted within three months. to conclude the home visits or the revisions of the cabinet, provided for in that provision, as appropriate, without the time limit for exceeding 5 years from the date of issue of the decision.

If the authority has discretionary powers to initiate the procedure or to issue a new act or resolution in connection with the procedure, it may abstain. of reputting it, provided that it does not affect the individual who obtained the revocation of the contested act or decision.

The effects set by this fraction will occur without the need for the resolution of the resource to set it, even if the action or resolution is revoked. impugned without signalling effects.

b) When the contested decision is vitiated as to the substance, the authority may not issue a new resolution on the same facts, except that the It will give you an impact that will enable you to return to the event. In no case may the new administrative act be more prejudicial to the actor than the contested decision or may be given after four months have elapsed, applying the provisions laid down in the second subparagraph to subparagraph (a) above. antecede.

For the purposes of this paragraph, the injury shall not be understood to be increased in the case of remedies against decisions determining payment obligations which are increased with updates for the simple passage of time and on the basis of price changes in the country or with some interest rate or surcharges.

When an impeachment means is filed, the effect of the resolution will be suspended until the judgment is handed down to end the dispute.

The time limits for compliance with the resolution laid down in this Article shall begin to run from the working day following that in which the resolution for the force to comply with it.

II. When the act or resolution under appeal is left without effect, the authority may not issue a new act or resolution on the same facts, unless the resolution gives the effect of such a way as to enable it to reissue the act or a new resolution. In no case may the new act or administrative decision be more harmful to the actor than the act or the judgment under appeal.

For the purposes of this fraction, the injury shall not be understood to be increased in the case of remedies against decisions determining payment obligations. to be increased with updates for the simple course of time and on the basis of price changes in the country or with some interest rate or surcharges.

When a means of impeachment is brought, the effect of the resolution will be suspended until the appeal is handed down until the judgment ends the dispute. In addition, the time limit for compliance with the decision shall be suspended where the taxpayer displaces his tax domicile without having presented the relevant change notice or when he is not located where he has indicated, until he has been localize.

The time limits for compliance with the resolution set out in this Article shall begin to run from the end of the 15 days to challenge it, unless the Taxpayer proves to have filed a defense.

CHAPTER II

Of the notifications and the tax interest guarantee

Article 134. -notifications of administrative acts shall be made:

I.     Personally or by registered mail or data message with acknowledgement of receipt in the tax box, in the case of citations, requirements, requests for reports or documents and administrative acts that may be appealed.

Electronic notification of digital documents shall be made in the tax box in accordance with the general rules that the Tax Administration Service may establish for such purposes. The power referred to may also be exercised by the autonomous tax authorities.

The acknowledgement of receipt shall consist of the digital document with electronic signature transmitted by the recipient when opening the digital document sent to it.

Electronic notifications shall be made when the electronic acknowledgement is generated stating the date and time when the taxpayer is authentic to open the document to be notified.

Prior to the completion of the electronic notification, the taxpayer will be sent a notice through the mechanism chosen by the taxpayer in terms of the last paragraph of article 17-K of this Code.

Taxpayers will have three days to open the digital documents pending notification. That period shall be counted from the day following that in which the notice referred to in the preceding paragraph is sent to it.

In case the taxpayer does not open the digital document within the deadline, the electronic notification shall be made on the fourth day, counted from the day following the day on which the said notice was sent to him.

The security key will be personal, non-transferable and of confidential use, so the taxpayer will be responsible for the use of the security to open the digital document sent to it.

The acknowledgement of receipt may also consist of the digital document with advanced electronic signature generated by the recipient of the document sent to the authenticated person in the means by which the document was sent to him.

Electronic notifications shall be made available on the Internet portal established for the purpose by the tax authorities and may be printed for the data subject, such printing shall contain a digital stamp that authenticates it.

The notifications in the tax box shall be issued by attaching the corresponding digital stamp, as indicated in Articles 17-D and 38, fraction V of this Code.

II.   By ordinary mail or by telegram, in the case of acts other than those mentioned in the previous section.

III. the person to whom the person is to be notified is not located at the address which he has indicated for the purposes of the federal taxpayer register, his or her representative's address, or his or her representative, shall be ignored. Notice or be placed in the case provided for in section V of Article 110 of this Code and in other cases as stated in the Tax Laws and this Code.

IV.   For edicts, in the event that the person to whom the case is to be notified has passed away and the representative of the succession is not known.

V.    By instruction, only in cases and with the formalities referred to in the second paragraph of Article 137 of this Code.

In the case of notifications or acts to have effects abroad, they may be effected by the tax authorities through the means indicated in the fractions I, II or IV of this article or by courier with acknowledgement of receipt, facsimile transmission with acknowledgement of receipt by the same means, or by means established in accordance with the provisions of the international treaties or agreements signed by Mexico.

The Tax Administration Service may enable third parties to make the notifications provided for in section I of this article, complying with the formalities provided for in this Code and in accordance with the general rules which the Tax Administration Service may establish for that purpose.

Article 135. The notifications shall have their effects on the following working day in which they were made and when they are carried out, the person concerned shall be provided with a copy of the administrative act notified. Where the notification is made directly by the tax authorities or by third parties, the date on which the notification is made shall be indicated by collecting the name and signature of the person with whom the diligence is understood. If this is denied to one or the other, it shall be recorded in the notification act.

The event that the data subject or his legal representative makes known to the administrative act shall have the effect of notification in a manner from the date on which the person or his legal representative is present. had such knowledge, if it is prior to that in which the notification in accordance with the preceding paragraph should have taken effect.

Article 136. -notifications may be made in the offices of the tax authorities, if the persons to whom they are notified are present in the tax authorities.

Notifications may also be made at the last address that the person concerned has indicated for the purposes of the federal taxpayer register or at the address the tax applicable to it in accordance with the provisions of Article 10 of this Code. They may also be carried out at the address which he has appointed to receive notifications at the start of an application or in the course of an administrative procedure, in the case of proceedings relating to the processing or termination of the proceedings. same.

Any personal notification, carried out with whom it is to be understood, shall be legally valid even if it is not carried out at the respective address or in the offices of the authorities. fiscal.

In cases of companies in liquidation, where several liquidators have been appointed, the notifications or proceedings to be made with them may be carried out validly with any of them.

Article 137. When the notification is made personally and the notifier does not find the person to notify, it will leave (a) the right of residence, whether to wait at a fixed time of the subsequent working day to be indicated in the address or to be notified to the offices of the tax authorities within six days from the date on which it was established; left the summons, or the authority shall communicate the reference to the reference through the tax box.

The summons referred to in this article shall always be for the waiting period mentioned above and, if the person cited or his legal representative does not wait, the diligence with who is in the home or in the absence of a neighbor. If the latter refuse to receive the notification, it will be done through the tax box.

In case the order of payment referred to in Article 151 of this Code cannot be made personally, because the person to be notified it is not located in the tax domicile, its domicile or that of its representative is ignored, it is removed, it is opposed to the diligence of notification or is placed in the case provided for in part V of the article 110 of this Code, the notification of the payment requirement and the due diligence will be performed through the mailbox tax.

If the notifications refer to requirements for the fulfillment of obligations not satisfied within the legal deadlines, they will be caused by the person who incurred in non-compliance with the fees established by the regulation of this Code.

Article 138. -When an illegally practiced notification is left without effect, a fine of ten times the general daily minimum wage of the geographical area corresponding to the Federal District shall be imposed on the notifier.

Article 139. Strings notifications will be made by setting the document that is intended to be reported in a the site open to the public of the offices of the authority carrying out the notification and also publishing the document cited, during the same period, on the electronic page which the tax authorities will establish to the effect; from the day following the day on which the document was fixed or published as appropriate; the authority shall record this in the relevant file. In such cases, the date of notification shall be the date of the tenth sixth day of the day from the day following that in which the document was fixed or published.

Article 140. The notifications by edicts will be made through publications in any of the following ways:

I.     For three days in the Official Journal of the Federation.

II.   For a day in a larger circulation journal.

III. For fifteen days on the electronic page that the tax authorities will establish, by means of general rules.

The publications referred to in this article will contain an extract of the acts that are reported.

The last publication will be given as the notification date.

Article 141. Taxpayers may guarantee the tax interest, when any of the assumptions provided for in Articles 74 and 142 of this Code are updated, in any of the following ways:

I.     Deposit in money, letter of credit or other forms of equivalent financial guarantee established by the Secretariat of Finance and Public Credit by means of general rules that are carried out in the guarantee accounts of the tax interest referred to in Article 141-A of this Code.

II.   Garment or mortgage.

III. Bail granted by authorized institution, which shall not enjoy the benefits of order and excuse.

For tax purposes, in the event that the bail policy is displayed in a digital document, it must contain the advanced electronic signature or the digital stamp of the sharpening.

IV.   Solidarity obligation assumed by third party to check their suitability and solvency.

V.    The embargo on the administrative path.

VI.- Value or credit portfolio of the taxpayer itself, in the event that it is proved impossible to guarantee the entire credit by any of the above fractions, which will be accepted that the Secretariat of Finance and Public Credit is discretionally fixed.

The warranty must include, in addition to the updated contributions due, the accessories caused, as well as those that are caused in the twelve months following the granting of the guarantee. At the end of this period and as long as the credit is not covered, the amount shall be updated each year and the guarantee shall be extended to cover the updated credit and the amount of the surcharges, including those for the following 12 months.

The Regulation of this Code will lay down the requirements to be met by the guarantees. The tax authority shall ensure that they are sufficient both at the time of their acceptance and after and, if they do not, require their extension. In cases where the taxpayer, at the request of the tax authority, does not carry out the extension or replacement of sufficient security, the latter shall carry out the abduction or seizure of other assets to ensure the tax interest.

In no case will the tax authorities be able to dispense with the guarantee.

The security shall be lodged within 30 days of the date on which the notification made by the relevant tax authority of the a resolution on which the tax interest is to be guaranteed, except in cases where a different time limit is indicated in other precepts of this Code.

According to Article 135 of the Law of Amparo, in the case of the trials of amparo that are requested against the collection of the contributions and the use, by the responsible directly to your payment, the tax interest must be secured by the deposit of the amounts corresponding to the Treasury of the Federation or the appropriate Federative Entity or Municipality.

In cases in which according to the Federal Law of Administrative Contentious Procedure or, where appropriate, the Law of Amparo, it is requested before the Federal Court of Tax and administrative justice or before the competent court the suspension against acts relating to the determination, liquidation, execution or recovery of contributions, benefits and other claims of a fiscal nature, the tax interest must be guaranteed to the exact authority by any of the means provided in this Code.

For the purposes of the preceding paragraph, the Federal Court of Justice and Administrative Justice shall not require the deposit in the case of the collection of sums which, in the opinion of the Magistrate or Chamber which must be aware of the suspension, exceed the possibility of the applicant of the suspension, where prior assurance has been lodged with the competent authority, or in the case of persons other than those responsible directly to the payment; in the latter case, the tax interest in the terms indicated in the first two paragraphs of this article.

Article 141-A.-The Secretariat of Finance and Public Credit may authorize credit institutions or exchange houses to operate tax-interest guarantee accounts. The authorised institutions or houses shall have the following obligations:

I. Submit a six-monthly declaration stating the name and federal register of users of the users of the accounts for the security of the tax interest, as well as the amounts transferred to the accounts of the taxpayers or of the Treasury of the Federation. The declaration referred to in this section shall be submitted during the months of July of the calendar year concerned and January of the following year for the preceding six months.

II. Transfer the amount of security, plus their returns, to the Federation's Treasury account, the day after the Federation receives the notice to be set out in the tax or customs provisions.

In the event of non-compliance with the obligations laid down in section II of this Article, the institution of credit or authorized stock exchange shall cover the damage, an amount equal to the amount resulting from updating the amount of the securities deposited plus the returns generated, in the terms of Article 17-A of the Fiscal Code of the Federation, added with the surcharges to be paid in the terms of Article 21 of the Fiscal Code of the Federation, computed from the date on which the transfer was made and until the transfer is made. The above, without prejudice to any applicable penalties.

Article 142. -Tax interest should be guaranteed, when:

I.     The suspension of the administrative procedure of execution is requested, even if such suspension is sought before the Federal Court of Justice and Administrative in the terms of the Federal Law of the Contentious Procedure Administrative.

II.   An extension is requested for the payment of the tax credits or for them to be covered in partial, if such facilities are granted individually.

III. Application of the product is requested in the terms of Article 159 of this Code.

IV.   In the other cases that you point out in this order and the tax laws.

No guarantee shall be granted in respect of execution expenses, unless the tax interest is constituted solely by the latter.

Article 143. -Guarantees constituted to ensure the tax interest referred to in Sections II, IV and V of Article 141 of this Code shall be made effective through the administrative procedure of execution.

If the guarantee consists of a deposit of money in some financial institution or cooperative society of savings and loan, once the tax credit is firm it will be ordered their application by the tax authority.

Trying to bail in favor of the Federation, granted to guarantee tax obligations in charge of third parties, upon becoming enforceable, will apply the administrative procedure of execution with the following modes:

a) The executing authority will require payment to the (a) supporting documents which justify the guaranteed credit and its enforceability. To this end, the sharpening of the law will designate, in each of the regions competing with the Regional Chambers of the Federal Court of Justice and Administrative Justice, a proxy to receive payment requirements and the address for this purpose. to report any changes occurring within 15 days in advance of the date on which they are intended to take effect. The above information will be incorporated into the respective bail policy and the changes will be provided to the executing authority.

b) If not paid within fifteen days Following the date on which the notification of the requirement takes effect, the executor itself shall instruct the institution of credit or house of exchange to keep in deposit the securities or securities in which the holding company has its reserves invested. techniques, which proceed to be sold at market price, up to the required amount to cover the principal and accessories, which shall be paid by the executing authority in payment. The sale shall be made in or out of stock, in accordance with the nature of the securities or securities.

For these purposes credit institutions and exchange houses, which hold securities or securities in deposit by the holding companies shall inform the tax authority of such situation. In cases where credit institutions or exchange houses omit to comply with the above obligation, the acceptance of bail policies to ensure tax credits will be inappropriate.

When they cease to act as depositaries of the institutions of bonds they must notify those authorities and indicate the house of stock and credit institution to which they made the transfer of securities or securities.

c) The executing authority, will inform the sharpening about the order addressed to them credit institutions or stock exchange houses, which may be opposed to the sale only by displaying the proof of payment of the amount established in the policy.

For the purposes of the preceding paragraph, if the holder exhibits proof of payment of the amount established in the policy plus his accessories, within the prescribed period in point (b) of this Article, the tax authority shall order the credit institution or the stock exchange to suspend the sale of the securities or securities.

The guaranteed quantities shall be paid up to date for the period from the date on which the payment was made and the date on which they were paid. quantities. They shall also cause charges for compensation to the federal tax authorities for non-payment, which shall be calculated on the basis of the guaranteed quantities updated for the period referred to above, applying the rate resulting from the add those applicable in each year for each of the months after the updated period of update. The rate of surcharges for each of the months of the said period shall be the rate of increase by 50% to which the Congress of the Union shall establish annually by law, and shall be caused for each month or fraction that elapses from the time of the make the payment and until the payment is made. The surcharges mentioned will be caused for up to five years.

Article 144. The administrative acts shall not be implemented when the tax interest is guaranteed, satisfying the legal requirements. The act determining a tax credit shall not be executed until the expiry of the period of 30 days following the date on which its notification takes effect, or of 15 days, in the case of the determination of labour-employer or capital contributions. establishing social security and the tax credits determined by the Institute of the National Housing Fund for Workers. If, at the latest due to the expiry of the said deadlines, the challenge is credited and the tax interest is guaranteed by satisfying the legal requirements, the administrative procedure shall be suspended.

Where the taxpayer has brought the action of revocation provided for in this Code in time and forms, the non-compliance resources provided for in Articles 294 of the Law on Social Security and 52 of the Law of the National Housing Fund for Workers, or, as the case may be, the dispute resolution procedure provided for in a treaty to avoid double taxation for which Mexico is Party shall not be obliged to display the relevant security, but where appropriate, until any of the means of defence referred to in this Article are resolved.

For the purposes of the preceding paragraph, the taxpayer shall have a period of 10 days following the one in which the notification of the decision has been made available. be subject to the appeal of revocation; to the remedies of non-conformity, or to the dispute settlement procedure provided for in any of the treaties to avoid double taxation of which Mexico is a party, to pay or to guarantee the credits fiscal in terms of the provisions of this Code.

When in the defense environment only some of the credits determined by the administrative act, whose execution was suspended, the credits will be paid uncontested prosecutors with the corresponding surcharges.

When the tax interest is secured, the taxpayer will be required to communicate the guarantee in writing to the authority that has notified it of the tax credit.

If only certain concepts of the administrative decision that have been determined by the tax credit are reversed, the individual will pay the agreed portion of the credit and the corresponding surcharges, by means of a supplementary declaration and shall ensure the contested part and its surcharges.

In the case of the preceding paragraph, if the individual does not present a supplementary declaration, the authority shall require the amount corresponding to the agreed part, without need to issue another resolution. If the validity of the contested decision is definitively confirmed, the authority shall require the difference not covered, with the surcharges caused.

No additional guarantee will be required if sufficient assets have already been seized in the administrative procedure to ensure the tax interest or when the The taxpayer declares in protest of telling truth that they are the only ones he owns. In the event that the authority finds by any means that this declaration is false, it may require additional security, without prejudice to the appropriate penalties. In any event, the provisions of the second paragraph of Article 141 of this Code shall be observed.

The enforcement of the act determining a tax credit will also be suspended when the competent courts notify the tax authorities of the contest. (a) a commercial law of the law of the matter and provided that the filing of the relevant claim has been previously notified to the said authorities.

The tax referred to in the preceding paragraph may be included within the remission referred to in Article 146-B of this order.

The tax authorities will continue with the administrative procedure of execution in order to obtain the payment of the tax credit, when in the judicial procedure of A commercial tender has been concluded by establishing the payment of the tax credits and the tax credits are not paid within five days of the conclusion of the said convention or when the payment is not fulfilled established in this Code. In addition, the tax authorities may continue with such proceedings when the bankruptcy stage is initiated in the commercial competition procedure under the terms of the relevant law.

CHAPTER III

Of the runtime administrative procedure

First Section

General Provisions

Article 145. Tax authorities shall require payment of tax credits which have not been covered or guaranteed within the time limits laid down by the Act, by way of administrative procedure.

A precautionary seizure, on the goods or the negotiation of the taxpayer, may be carried out in accordance with the following:

I.          The precautionary embargo will proceed when the taxpayer:

a) Vacated the tax domicile without having presented the change of address notice, after the respective determination has been issued.

b) Oppose the practice of the notification of the determination of the corresponding tax credits.

c) Have tax credits that should be guaranteed and they are not or the guarantee is insufficient, except when you have declared, under protest of telling the truth, that they are the only assets you own.

II.        The authority will lock the precautionary embargo up to an amount equal to two-thirds of the contribution or contributions determined including its accessories. If the payment is made within the legal time-limits, the taxpayer shall not be obliged to cover the costs incurred by the payment diligence and the embargo shall be lifted.

The authority that practices the precautionary embargo will lift the circumstantial act in the that you need the reasons why you are making the embargo, the same as the taxpayer will be notified in that act.

III.       The precautionary embargo will be fastened to the following order:

a) Real Estate. In this case, the taxpayer or the person with whom the due diligence is understood, must manifest, in protest of telling the truth, if these goods report any real liens, previous embargo, they are in co-ownership or belong to society spousal.

b) Shares, bonds, expired coupons, securities In general, loans immediately and easily charged by entities or agencies of the Federation, states and municipalities and of institutions or companies of recognized solvency.

c) Copyright on literary works, artistic or scientific; invention patents and records of utility models, industrial designs, trademarks and commercial notices.

d) Artistic works, scientific collections, jewelry, medals, weapons, antiques, as well as instruments of art and crafts, interchangeably.

e) Money and precious metals.

f) Bank deposits, savings components, or investment associated with life insurance that is not part of the premium to be paid for the payment of such insurance, or any other deposit in national or foreign currency that is made in any type of account or contract that has its name the taxpayer in any of the financial institutions or companies savings and loan cooperatives, except deposits that a person has in his individual savings account for retirement up to the amount of contributions that have been made in a mandatory manner under the law of the matter and the voluntary and complementary contributions up to an amount of 20 minimum wages per year, as set out in the Retirement Savings Systems Act.

g) Furniture not included in the fractions above.

h) The taxpayer's negotiation.

Taxpayers, severers or third parties, must prove the value of the or the goods on which the precautionary embargo is practised.

In case taxpayers, severals or third parties do not have some of the goods to be secured or, in protest of truth, manifest not to have them according to the order established in this fraction or, if any, they do not credit the value of the same, it will settle in the circumstantial act referred to in the Second paragraph of section II of this article.

IV.        The tax authority shall order by trade addressed to the competent administrative unit of the National Banking and Securities Commission, the National Insurance and Financial Commission or the National Commission of the Savings System for the Withdrawal, as appropriate, or from the financial institution or cooperative savings and lending company to which the account is due, which proceed to immobilize and retain the goods referred to in paragraph (f) of this Article at the latest. the third day following the receipt of the application for a corresponding precautionary seizure formulated by the tax authority. For the purposes of the foregoing, the detention must be held within three days of the date on which the office of the tax authority was notified to them.

Financial institutions or savings and loan or investment and securities companies who have executed the immobilization on one or more accounts of the taxpayer, shall report compliance with that measure to the tax authority which ordered it no later than the third day following the date on which it was executed, account numbers, as well as the total amount that was immobilized.

In cases where the taxpayer, the financial institution, savings companies and loan or investments and securities, make of the knowledge of the tax authority that the immobilization was carried out in one or more accounts of the taxpayer for an amount greater than the indicated in the second paragraph of this article, it must order within of the three days following that in which he or she was aware of the excessive immobilization, the corresponding quantity being released. Such cooperative savings and loan or investment and securities companies shall release the resources immobilised in excess, not later than three days after the date on which the notification of the trade in the securities is issued. tax authority.

In no case will the bank deposits, others, be foreclosed the taxpayer's deposits or insurance, for a larger amount than the updated tax credit, together with its legal accessories, whether the embargo is on a single account or more than one. The above, provided that the tax authority has, prior to the embargo, the information of the accounts and the balances that exist therein.

The accrediting that the conduct that gave rise to the precautionary embargo has ceased, or where there is an order of suspension which the taxpayer has obtained issued by competent authority, the authority shall order the measure to be lifted within three days.

The tax authority must order the financial institutions, savings companies and the loan or investment and securities, the immobilisation of the goods referred to in paragraph (f) of this article, within three days of the date on which the conduct which gave rise to the precautionary embargo was terminated. or that there is a suspension order issued by a competent authority.

Financial institutions or cooperative savings and loan companies will have a three-day period from the receipt of the respective instruction, either through the Commission in question or by the tax authority, as the case may be, for the release of the goods on board.

V.         No later than the third day following the day on which the precautionary embargo has taken place, the tax authority shall notify the taxpayer of the conduct which originated the measure and, where appropriate, the amount on which the measure proceeds. The notification will be made personally or through the tax box.

VI.        With the exception of the goods referred to in paragraph 3 (f) of this Article, the goods which have been placed in a precarious position may, from the moment when the goods are notified and until they are lifted, be left in possession of the goods. a taxpayer, provided that it acts as a depositary for these purposes in accordance with the terms set out in Article 153 of this Code, except as indicated in its second paragraph.

The taxpayer acting as a depositary shall report monthly accounts to the competent tax authority in respect of the goods in their custody.

Except for the goods referred to in paragraph (f) of this section III Article the tax authority shall order the lifting of the precautionary embargo not later than the third day following that in which it is established that the conduct which gave rise to the precautionary embargo has ceased, or that there is a suspension order issued by competent authority.

The authority will require the obligor so that within the term of ten days he will disallow the amount by which the embargo was made. The embargo shall be without effect when the taxpayer complies with the requirement.

Once the precautionary embargo is practiced, the affected taxpayer will be able to offer the the exact authority of the guarantees provided for in Article 141 of this Code, in order to ensure that the tax credit and its accessories are guaranteed and the lifting of the embargo on bank deposits, other deposits or Taxpayer insurance.

The precautionary embargo shall become final at the time of the enforceability of the said tax credit and the administrative enforcement procedure shall apply, subject to the provisions laid down in this Code.

They are applicable to the precautionary embargo referred to in this article, the provisions established for the embargo and for intervention in the administrative procedure of enforcement which, in accordance with its nature, is applicable to it and does not contravene the provisions of this Article.

Article 145-A. (Repeals).

Article 146. The tax credit is extinguished by prescription within five years.

The term of the prescription starts from the date the payment could be legally required and may be opposed as an exception in administrative or administrative resources. through the administrative litigation. The term for which the prescription is consumed is interrupted with each collection management that the creditor notifies or makes known to the debtor or by the express or tacit recognition of this respect of the existence of the credit. Any action of the authority within the administrative enforcement procedure is considered to be management, provided that the debtor's knowledge is made.

When the administrative procedure of execution is suspended under the terms of Article 144 of this Code, the limitation period shall also be suspended.

Also, the period referred to in this article shall be suspended when the taxpayer has vacated his tax domicile without having filed the change notice. or when you have incorrectly pointed out your tax address.

The time limit for prescribing the prescription, in no case, including when it has been interrupted, may exceed ten years from the time the credit Tax could be legally required. In that period, the periods in which he was suspended for the reasons provided for in this Article shall not be taken into account.

The declaration of the prescription of tax credits may be made on the initiative of the collecting authority or at the request of the taxpayer.

Article 146-A.-The Secretariat of Finance and Public Credit may cancel tax credits in the public accounts, for incosteability in the collection or insolvency of the debtor or of the supporting officers.

Are considered unaffordable receivables, those whose amount is less than or equal to the national currency equivalent of 200 investment units, those whose amount is lower or equal to the national currency equivalent of 20,000 units of investment and whose recovery costs exceed 75% of the amount of the credit, as well as those whose recovery costs are equal to or greater than their amount.

debtors or severable persons are considered to be insolvent when they do not have assets to cover the credit or have already been made, when they are not locate or have passed away without leaving any goods which may be the subject of the administrative procedure for implementation.

When the debtor has two or more credits on his or her charge, they will all be added to determine if the above requirements are met. The amounts referred to in the second paragraph of this Article shall be determined in accordance with the applicable provisions.

The cancellation of the credits referred to in this article does not free up your payment.

Article 146-B. -In the case of taxpayers who are subject to a commercial competition procedure, the tax authorities may partially waive the tax credits relating to contributions which had to be paid before the date on which they were paid. the proceedings of a trade contest be initiated, provided that the trader has concluded an agreement with his creditors under the terms of the respective Act and in accordance with the following:

I.     Where the amount of the tax credits represents less than 60% of the total of the credits recognised in the insolvency proceedings, the waiver shall not exceed the minimum benefit of those granted by the creditors which, not being a party In the case of non-tax creditors, they represent altogether at least 50% of the amount recognised by non-tax creditors.

II.   Where the amount of the tax credits represents more than 60% of the total of the credits recognized in the insolvency proceedings, the waiver, as determined in the terms of the preceding paragraph, shall not exceed the amount corresponding to the accessories of the contributions due.

The waiver authorization must be subject to the requirements and guidelines set forth in the regulations of this Code.

Article 146-C. For tax credits by any State-owned entity of the Administration that is in the process of extinction or liquidation, as well as by any company, association or trust in which, without having the character of A State-owned entity, the Federal Government or one or more parastatal public administration entities, jointly or separately, provides the whole of the assets or owns all of the securities representing the share capital, which is in the process of liquidation or extinction, will operate in full extinction of such claims, without the need for any authorisation, provided that the following requirements are met:

I.     That there is an external auditor's opinion showing that the institution is not the holder of an asset with which it is possible to execute the total or partial recovery of the claims, excluding those that are affected by collateral to the payment of obligations that are firm and that are preferred to federal prosecutors in terms of the provisions of this Code.

II.   The Asset Management and Disposal Service shall inform the tax authorities of the update of the scenario provided for in the previous fraction.

Fulfilled the above the tax credits will be cancelled from the public accounts.

Article 146-D. The tax credits which are recorded in the special sub-account of non-performing loans referred to in Article 191 of this Code shall be extinguished after five years from the date of such registration, where there is practical impossibility of recovery.

For these purposes, it is considered that there is a practical impossibility of charging, among others, when debtors have no embargable assets, the debtor would have passed away or disappeared without leaving property on his behalf or when by final judgment he would have been declared bankrupt for lack of assets.

Article 147. -The disputes arising between the federal treasury and the local fiscus concerning the right of preference to receive the payment of the tax credits, will be settled by the judicial courts of the Federation, taking into account the guarantees constituted and according to the following rules:

I.     The preference will be for the tax authorities to have their credit for the property taxes on the root property, in the case of the fruits of the real estate or the proceeds of the sale of the property.

II.   In other cases, the preference will be for the fiscus to have the first-in character.

Article 148. -When in the administrative procedure of execution they are against the same debtor, the federal tax with the local fiscus serving as federal authority in accordance with the conventions of fiscal coordination and with the agencies The Ministry of Finance and Public Credit will initiate or continue, as the case may be, the administrative procedure for implementing all the appropriations. Federal prosecutors omitted.

The product obtained in the terms of this Article will be applied to cover the tax credits in the following order:

I.     The execution expenses.

II.   The accessories of the social security contributions.

III. Social security contributions.

IV.   The accessories of the other contributions and other tax credits.

V.    Other contributions and other tax credits.

Article 149.-The federal treasury will be given preference to receive payment of credits from the Federation's revenue, except for debits. guaranteed with a pledge or mortgage, food, wages or salaries accrued in the last year or compensation to workers in accordance with the Federal Labor Law.

In order for the derogation referred to in the preceding paragraph to be applicable, it shall be an essential requirement prior to the date on which the credit notification takes effect. Tax guarantees have been entered in the relevant public register and, in respect of the food debits, that the claim has been lodged with the competent authorities.

The validity and enforceability of the credit whose preference is invoked must be verified in a manner that is asserted when the administrative resource is asserted.

In no case will the federal tax enter into universal judgments. Where bankruptcy, suspension of payment or contest is initiated, the judge who is aware of the case shall give the tax authorities notice to make the tax credits payable in his favour through the procedure where appropriate. run administrative.

Item 150. -where it is necessary to use the administrative procedure for implementing a tax credit, natural persons and legal persons shall be required to pay 2% of the tax credit for the purposes of implementing expenditure, for each of the the following steps are indicated:

I.     By the requirement stated in the first paragraph of Article 151 of this Code.

II.   For the embargo, including those mentioned in Articles 41, fraction II and 141, fraction V of this Code.

III. For the auction, disposal out of auction or award to the federal treasury.

When in the cases of the previous fractions, 2% of the credit is less than $380.00, this amount will be charged instead of 2% of the credit.

In no case shall the costs of execution, for each of the measures referred to in this article, excluding the extraordinary amounts and the contributions that are paid by the Federation to release any goods that are the subject of a remate, may exceed $59,540.00.

In addition, they will be paid by way of execution expenses, the extraordinary in which the administrative procedure of execution is incurred, including those that where applicable, they derive from the liens referred to in Articles 41, II and 141, fraction V of this Code, which shall include the carriage of the goods on board, the goods, the printing and publication of calls and edicts, research, registration, cancellations or requests information, in the public register which corresponds to, the fees for obtaining the certificate of release of the charges, the fees of the depositaries and the experts, except where those depositaries expressly renounce the recovery of the such fees, the accruals by way of writing and the contributions originating from the transfer of the domain of the immovable property to be awarded or awarded in favour of the Federation in accordance with the provisions of Article 191 of the Treaty Code, and the contributions to be paid by the Federation to free any charge to the goods which are the subject of the auction.

Execution costs shall be determined by the executing authority and shall be paid together with the other tax credits, unless the appeal is lodged.

The revenue collected for execution expenses will be used for the establishment of a revolving fund for collection costs, for programs to promote the public in (a) to finance the training programmes of tax officials, unless they are intended for other purposes, in order to finance the training programmes of tax officials. The destination of this income shall be regardless of the budget allocated by the federal tax authorities.

When the tax authorities order the practice of an insurance, and this is higher by more than 10% of the value declared by the taxpayer, the taxpayer must cover the cost of the avaluo.

Section Second

of The Embargo

Article 151. The tax authorities, to make an enforceable tax credit effective and the amount of their legal accessories, will require payment to the debtor and, in case that the latter does not prove in the act that it has done so, shall proceed immediately as follows:

I. To seize sufficient assets to, if necessary, remove them, dispose of them out of auction or to award them in favour of the fiscus, or to seize the deposits or insurance referred to in Article 155, fraction I of this Code, in order for the transfer of funds to satisfy the tax credit and its accessories legal.

In no case will the embargo of the deposits or insurance proceed, for an amount greater than that of the Updated tax credit, along with your legal accessories, whether the embargo is locked on a single account or more than one. The above, provided that, prior to the embargo, the tax authority has information from the accounts and the balances that exist therein.

Financial institutions or savings and loan or investment and securities companies who have executed the deposit or insurance embargo referred to in Article 155 (I) of this Code in one or more accounts of the taxpayer, shall inform the tax authority that ordered the measure at the latest by the third day next to the date on which it ran, pointing to the number of the accounts as well as the total amount that was foreclosed. The tax authority shall in turn notify the taxpayer of such an embargo no later than the third day following that in which it has communicated it.

In cases where the tax authority is aware that the embargo was carried out for an amount greater than the amount referred to in the second paragraph of this Article, shall order no later than the third day following the day on which he or she was aware of the overhang, the financial institutions or savings and loan companies or the investments and corresponding values, release the corresponding amount. Savings and loans or investment and securities companies and securities shall release the overlien resources, no later than the third day following that in which the notification of the office of the tax authority takes effect.

II. To embark on negotiations with everything that in fact and in law corresponds to them, the purpose of obtaining, by means of intervention, the necessary revenue to satisfy the tax credit and the legal accessories.

The embargo on real estate, real rights or negotiations of any kind shall register in the public register which corresponds to the nature of the goods or rights concerned.

Where real estate, real rights or negotiations are included in the the jurisdiction of two or more offices of the public register corresponding to all of them shall be the lien.

If the enforceability arises from the cessation of the extension or the authorization to pay in The debtor may make the payment within six days of the date on which the notification of the order takes effect.

Not to be practiced in respect of those tax credits that have been contested in administrative or judicial offices and are guaranteed in terms of the provisions laid down in the applicable legal provisions.

Article 152. The executor appointed by the head of the office shall be constituted in the place where the property of the debtor is located and shall identify to the person with whom the diligence of the payment order and the seizure of goods will be carried out, with the intervention of the negotiation in his case, fulfilling the formalities that are indicated for the notifications in this Code. From this diligence, it will be up to the circumstantial act of which the copy will be delivered to the person with whom it is understood, and the owner of the goods will be notified through the tax box.

If the notification of the tax credit due or of the requirement, if any, was made through the tax box, the diligence will be understood with the municipal authority or local of the division of the goods, unless at the time of commencement of the due diligence the debtor is compared, in which case the debtor shall be understood.

In the case of acts of inspection and surveillance, the insurance of the goods whose importation must have been expressed to the tax authorities or authorized by them, shall be carried out, provided that the person who practices the inspection is empowered to do so in the respective order.

Article 153. -The goods or negotiations on board may be left under the keeper of the depositors or depositaries which are necessary. The heads of the implementing offices shall, under their responsibility, appoint and remove the depositaries freely, who shall carry out their duties in accordance with the legal provisions. When the depository is removed, the depositary must make available to the executing authority the goods that were the object of the depository, which may be the subtraction of the goods to be deposited in warehouses under its safeguard. or deliver them to the new depositary.

In the liens of real estate or of negotiations, the depositaries shall have the character of administrators or of controllers with charge to the box, as the case may be, with the powers and obligations referred to in Articles 165, 166 and 167 of this Code.

The liability of the depositaries will cease with the delivery of the foreclosed goods to the satisfaction of the tax authorities.

The executor may affix stamps or official marks with which the liens are identified, which shall be recorded in the minutes referred to in the first subparagraph Article 152 of this Code.

The depositary shall be designated by the executor when the head of the office has not done so, and the appointment may be placed on him.

Article 154. -The embargo may be extended at any time during the administrative procedure, where the executing office considers that the goods shipped are insufficient to cover the tax credits.

Article 155. -The person with whom the due diligence is understood shall have the right to indicate the goods in which the latter is to be locked, provided that the goods are easily carried out or sold, subject to the following order:

I. Money, precious metals, bank deposits, savings or investment components associated with non-life insurance be part of the premium to be paid for the payment of such insurance, or any other deposit in national or foreign currency that is made in any type of account that has to its name the taxpayer in any of the financial institutions or cooperative savings and loan companies, except deposits that a person has in his individual savings account for retirement up to the amount of contributions that have been made in a mandatory manner under the Law of the Matter and the voluntary and complementary contributions up to an amount of 20 High minimum wages per year, as established by the Retirement Savings Systems Act.

In the event that bank deposits, other deposits, or taxpayer insurance as referred to in the preceding paragraph are taken, the amount of the embargo shall be may be up to the amount of the updated tax credit and its legal accessories corresponding to the date on which it is practised, either on one or more accounts. The above, provided that, prior to the embargo, the tax authority has information from the accounts and the balances that exist therein.

II.   Shares, bonds, expired coupons, securities and in general loans immediately and easily charged by entities or agencies of the Federation, States and Municipalities and of institutions or companies of recognized solvency.

III. Goods not included in the previous fractions.

IV.    Real Estate. In this case, the debtor or the person with whom the due diligence is understood must manifest, in protest of telling the truth, if these goods report any real liens, previous embargo, they are in co-ownership or belong to conjugal society some.

The person with whom the due diligence is understood may appoint two witnesses and, if he does not do so or when the due diligence is completed, the appointed witnesses shall refuse to sign, so will record the executor in the minutes, without such circumstances affecting the legality of the embargo.

Article 156. -The executor may indicate goods without being subject to the order established in the previous Article, when the debtor or the person with whom the diligence is understood:

I.     Do not point sufficient assets to the executor's judgment or have not followed that order when making the pointing.

II.   When the debtor has other goods that are susceptible to attachment, point out:

a) Goods located outside of the executing office constituency.

b) Goods that already report any actual liens or previous liens.

c) Easy decomposition or deterioration goods or flammable materials.

The executor must invariably point out goods that are easy to make or sell. In the case of real estate, the executor shall request the debtor or the person with whom the diligence is understood to manifest under protest to tell the truth if such goods report any real liens, previous embargo, property or belong to a conjugal society. For these purposes, the debtor or the person with whom the due diligence is to be understood must provide evidence of such facts within 15 days of the time the due diligence was initiated, with this situation being recorded in the minutes to be lifted or their refusal.

Article 156 -Bis. The tax authority shall proceed to the immobilisation of bank deposits, insurance or any other deposit in national or foreign currency to be carried out in any type of account held by the taxpayer in the financial institutions or cooperative savings and loan companies, or investments and securities, with the exception of deposits that a person has on your individual savings account for retirement, including the voluntary contributions that have been made up to the amount of the contributions made under the Law of the Matter, according to the following:

I.          When the tax credits are firm.

II.        In the case of tax credits which are contested and are not properly secured, the following cases shall be immobilised:

a) When the taxpayer is not located at your home address or take care of the premises where you have your tax address without filing the change of address notice to the federal taxpayer register.

b) When interest is not properly secured Tax due to insufficient guarantee offered.

c) When the warranty offered is insufficient and the The taxpayer has not made the extension required by the authority.

d) When the goods embargo was made the value of which is insufficient to satisfy the tax interest or the value of the tax is unknown.

Only the immobilization shall be carried out up to the amount of the tax credit and its accessories or, where appropriate, up to the amount in which the security offered by the taxpayer is not covered by the guarantee to the date on which the detention is carried out. The above, provided that, prior to the embargo, the tax authority has information from the accounts and the balances that exist therein.

The tax authority shall order by trade addressed to the administrative unit competent of the National Banking and Securities Commission, the National Insurance and Securities Commission or the National Commission of the Savings System for the Withdrawal, as appropriate, or the financial institution or cooperative society of savings and the loan to which the account corresponds, to the effect that the latter make the detention and retention of the funds deposited. For the purposes of the foregoing, the detention must be held no later than the third day following the day on which the office of the tax authority was notified to them.

Financial institutions or savings and loan or investment and securities companies who have executed the immobilisation of the deposits or insurance on one or more accounts of the taxpayer, shall report the compliance of that measure to the tax authority which ordered it, no later than the third day following the date on which it was executed, pointing to the number of accounts, as well as the total amount was fixed. The tax authority shall notify the taxpayer of such immobilisation, no later than the third day following that in which it has communicated it.

In cases where the taxpayer, the financial institution, savings companies and loan or investments and securities, make the knowledge of the tax authority that the immobilization was carried out in one or more accounts of the taxpayer for an amount greater than the indicated in the second paragraph of this article, this one must order more not later than three days after the date on which he was informed of the the excessive immobilization, the corresponding quantity being released. Such cooperative savings and loan or investment and securities companies and securities shall release the excess frozen resources no later than the third day following that in which the notification of the trade in the authority takes effect. fiscal.

Where in the accounts referred to in the first paragraph of this Article, there are insufficient resources to guarantee the tax credit and its accessories, the financial institution or the cooperative savings and loan company concerned, it shall carry out a search in its database, in order to determine whether the The taxpayer has other accounts with sufficient resources for this purpose. If necessary, the entity or company shall proceed to immobilize no later than three days after the institution or society in which the immobilization is ordered and the resources deposited up to the amount of the tax credit are kept. In the event that such an assumption is updated, the relevant entity or company shall notify the tax authority within three days of the date of the immobilisation, in order to ensure that the authority carries out the notification. which is applicable in accordance with the preceding paragraph.

The financial institution or the savings and loan cooperative society must inform the the tax authority referred to in the first paragraph of this Article, the increase in deposits for the interest to be generated, in the same period and frequency with which it does so to the holder.

Taxpayer account funds may only be transferred when the related tax credit, including its accessories, and up to the amount that is sufficient to cover it to the date of the transfer.

In cases where the tax credit including its accessories, is not yet firm, the The holder of the frozen accounts may, in accordance with Article 141 of this Code, provide a guarantee that includes the amount of the tax credit, including its accessories to the date of offer. The authority shall resolve and notify the taxpayer of the admission or rejection of the security offered, or the requirement for additional requirements, within a maximum of five days following the lodging of the security. The authority shall have the obligation to communicate to the financial institution or the savings and loan cooperative society the meaning of the decision, by sending a copy thereof, within five days of the date on which it has notified such a decision to the taxpayer, if it does not do so within the prescribed period, the entity or company concerned shall lift the immobilisation of the account.

In no case will the immobilization of the deposits or insurance proceed, in a larger amount to the updated tax credit, along with your legal accessories, whether the embargo is on a single account or more than one. The above, provided that, prior to the embargo, the tax authority has information from the accounts and the balances that exist therein.

Article 156-Ter. In cases where the tax credit is firm, the tax authority will proceed as follows:

I.          If the tax authority has immobilized accounts in financial institutions or cooperative savings and loan companies, or investments and securities, and the taxpayer did not offer a form of guarantee of sufficient fiscal interest before that the tax credit will be firm, the tax authority will instruct the financial institution or cooperative society to transfer the resources up to the amount of the tax credit, or up to the amount in which the guarantee offered by the The taxpayer does not cover himself. The financial institution or the cooperative savings and loan company shall inform the tax authority, within three days after the transfer order, of the amount transferred and accompany the voucher certifying the transfer of the funds. funds to the Treasury account of the Federation or the appropriate tax authority.

II.        If the tax interest is guaranteed in a way other than those laid down in sections I and III of Article 141 of this Code, the tax authority shall require the taxpayer to pay the tax. Tax credit within five days of the notification of the requirement. In the event of failure to do so, the tax authority may, without distinction, make the security offered, or proceed in the terms of the previous fraction, to the transfer of the respective resources. In this case, once the financial institution or the cooperative savings and loan company informs the tax authority that it has transferred sufficient resources to cover the tax credit, the tax authority must proceed within a maximum period of time. three days, to release the security granted by the taxpayer.

III.       If the tax interest is guaranteed in any of the forms set out in Part I and III of Article 141 of this Code, the tax authority shall make the guarantee effective.

IV.        If the tax interest is not guaranteed, the tax authority may proceed to the transfer of resources in the terms of section I of this article.

In the cases referred to in this Article, financial institutions or savings and loan or investment and securities companies shall inform the tax authority that ordered the transfer of the amount transferred, no later than the third day after the date on which it was made. The tax authority shall notify the taxpayer of the transfer of the resources, in accordance with the applicable provisions, no later than the third day following that in which the transfer referred to was made.

If, when the amount is transferred, the taxpayer considers that the taxpayer is superior to the tax credit, it must prove that it is made to the tax authority with documentary evidence sufficient, in order for that authority to proceed to the refund of the excess transferred within a period of not more than 20 days from the time the taxpayer is notified of the transfer of the resources. If, in the case of the tax authority, the evidence is not sufficient, it shall be notified within the period referred to above, making it known that it may assert the relevant revocation remedy or present administrative litigation.

The federal treasury will be preferred to receive the transfer of funds from the frozen accounts of taxpayers for the payment of credits from income that the Federation should have received, on the same terms as set out in Article 149 of this Code.

In cases where the federal treasury and local fiscus serve as federal authorities, they concurrently order against the same debtor the freezing of funds. or insurance on the basis of the provisions of the previous Article, the transfer of funds shall be subject to the order laid down in Article 148 of this Code.

Article 157. -However, except for:

I.     The daily bed and the clothes of the debtor and his relatives.

II.   The indispensable use of the debtor and his family members, not being of luxury to the trial of the executor. In no case shall the goods referred to in the other fractions of this Article be regarded as luxury, where they are used by persons who, where appropriate, the fractions themselves establish.

III. The books, instruments, tools and furniture essential for the exercise of the profession, art and trade to which the debtor is engaged.

IV.   The machinery, beings and semitants of the negotiations, as soon as they are necessary for their ordinary activity in the judgment of the executor, but they may be object of embargo with the negotiation in its entirety if to it they are destined.

V.    The weapons, vehicles, and horses that the military in service must use in accordance with the laws.

VI.   The grains, as long as they have not been harvested, but not the rights to the seeds.

VII.             The right of usufruct, but not the fruits of it.

VIII. The rights of use or room.

IX.   The family patrimony in terms that establish the laws, from their registration in the Public Registry of the Property.

X.    Wages and salaries.

XI.   Pensions of any kind.

XII.             The ejidos.

XIII.The deposits that a person has on their individual retirement savings account, including contributions voluntary and complementary up to an amount of 20 minimum wages per year, as set out in the Law on Savings Systems for Retirement.

Article 158.-If, when the property is designated for the embargo, a third party is opposed on the basis of its domain, the embargo shall not be practiced if the same act is demonstrated by the property with sufficient documentary proof of the executor's judgment. The judgment given shall be of a provisional nature and shall be subject to ratification, in all cases by the executing office, to which the documents displayed at the time of the opposition shall be made available. If, in the case of the executor, the evidence is not sufficient, it shall instruct the executor to continue with the diligence and, if the goods are to be seized, shall notify the person concerned that he can assert the appeal of revocation in the terms of this Code.

Article 159. -Where the goods indicated for the work are already shipped by other non-tax authorities or subject to a mortgage transfer, the due diligence shall be carried out. Such goods shall be delivered to the depositary designated by the executing office or by the executor and shall be given notice to the relevant authority so that he or the persons concerned can demonstrate their right of precedence in recovery.

If the goods indicated for the execution have already been seized by local tax authorities, the diligence will be practiced, the goods being delivered to the depositary appoint the federal authority and the local authority shall be notified. In the event of non-compliance, the resulting controversy will be settled by the judicial courts of the Federation. As long as the respective procedure is resolved, no application of the product will be made, unless the tax interest is guaranteed to the satisfaction of the Secretariat of Finance and Public Credit.

Article 160. The credit embargo shall be notified directly by the tax authority to the debtors of the embargoed, and shall be required in order not to make the payment of the respective quantities to this but to the fiscal authority, double warning payment in case of disobedience.

If in compliance with the provisions of the first paragraph of this article, you pay a credit whose cancellation is to be recorded in the corresponding public register, the executing office require the holder of the lien credits to ensure that, within five days of the date of the notification, the writing of payment and cancellation or the document in which the finiquito is recorded is signed.

In case of abstention from the holder of the credits taken after the deadline indicated the head of the executing office shall sign the writing or relative documents in absentia of the person concerned and shall make it known to the relevant public register for the purposes of the effects.

The non-compliance incurred by the debtor of the embargoed to what is indicated in the first paragraph of this article, within the time limit for that effect the tax authority shall make the respective amount payable through the administrative procedure of enforcement.

Article 161. -The money, precious metals, alhajas and transferable securities, shall be delivered by the depositary to the executing office, after inventory, within a period not exceeding twenty-four hours. In the case of other goods, the period shall be five days from the date on which the order was made for that purpose.

The sums of money that are the object of the embargo, as well as the amount that the executed person indicates, which may never be less than 25% of the amount of the fruits and products of the goods They will apply to cover the tax credit when they are received in the office of the executing office.

Article 162.-If the debtor or any other person materially prevented the executor from access to the address of the person or to the place where the goods are located, provided that the case is required by the executor will request the assistance of the police or other public force to carry out the execution procedure.

Article 163. -If, during the seizure, the person with whom the diligence is understood does not open the doors of the buildings, buildings or houses indicated for the work or in which there are presumed movable movable property, the executor founded on the head of the executing office, shall make the locks necessary for the depositary to take possession of the building or to continue the diligence before two witnesses are broken.

In the same way, the executor will proceed when the person with whom the diligence is understood will not open the furniture in which the one suppose they are saved money, alhajas, objects of art or other embargable goods. If it is not feasible to break or force the locks the same executor shall, in the closed furniture and in the contents thereof, seal them and send them in deposit to the office, where they shall be opened within three days by the debtor or by its legal representative and, otherwise by an expert appointed by the office itself, in the terms of the regulation of this Code.

If it is not feasible to break or to force the locks of boxes or other objects attached to a building or of difficult transportation, the executor will lock on them and their contents and the seal shall be sealed; the procedure laid down in the preceding paragraph shall be followed.

Third Section

From Intervention

Article 164. -When the tax authorities embark on negotiations, the designated depositary shall have the character of the controller with the office or administrator.

In the negotiations intervention, the sections of this Chapter will be applicable, as appropriate.

Article 165. The controller is charged to the box after separating the corresponding amounts for wages and salaries. other preferential loans referred to in this Code, as well as the costs and expenses necessary for the operation of the negotiation in the terms of the Regulation of this Code, should withdraw from the negotiation to 10% of the income received in cash, by electronic transfer or deposits through institutions of the financial system, and to find them in the office of the executing office daily or as the collection takes place.

The movements of the bank accounts and investments of the exchange, by concepts other than those mentioned in the previous paragraph, that imply withdrawals, transfers, transfers, payments or reimbursements, must be approved in advance by the financial controller, who will also take control of these movements.

When the financial controller becomes aware of irregularities in the handling of the negotiations or of operations that endanger the interests of the federal treasury, he will dictate the measures urgent provisional measures which it considers necessary to protect such interests and shall give the implementing office, which may ratify or amend them.

If the measures referred to in the preceding paragraph are not complied with, the executing office shall order the intervention to be terminated by the cashier and shall be converted into administration, or the negotiation will proceed, under this Code and the other applicable legal provisions or, where appropriate, to request before the competent authority the commencement of the trade contest.

Article 166. -The administrator shall have all the powers that normally correspond to the administration of the company and shall have full powers with the powers that require special clause under the law, to carry out acts of dominion and administration, for litigation and collection, to grant or subscribe to credit titles, to file complaints and complaints and to desist from such claims, prior to the agreement of the executing office, as well as to grant the general or special powers it deems appropriate, to revoke those granted by the company and those which it has conferred.

The administrator controller shall not be subject to his/her performance to the board of directors, shareholders ' assembly, members or unit-holders.

Dealing with negotiations that do not constitute a society, the administrator will have all the powers of owner for the conservation and good running of the business.

Article 167. -The administrator shall have the following obligations:

I.     Pay checked monthly accounts to the executing office.

II.   To collect 10% of the daily sales or revenue in the exchange, after separating the corresponding amounts for wages and other preferential loans referred to in this Code, and entering the amount of the amount into the tax. federal to the extent that the collection is carried out.

The administrator controller will not be able to dispose of the assets of the fixed asset. When the cases of disposal of the intervening negotiation referred to in Article 172 of this Code are given, the auction shall be carried out in accordance with the provisions contained in the following section of this Chapter.

Article 168. -The appointment of a financial controller shall be recorded in the public register corresponding to the address of the negotiation.

Article 169. -Without prejudice to Article 166 of this Code, the assembly and administration of the company may continue to meet regularly in order to learn about the matters which are competent for them and the reports to be submitted by the financial controller. (a) administrator on the operation and operations of the negotiation, as well as for opinions on the matters to which it is subject to its consideration. The financial controller may convene a meeting of shareholders, members or unit-holders and may cite the management of the company for the purposes it deems necessary or appropriate.

Article 170.-If the negotiation intending to intervene is already under the mandate of another authority, the new financial controller will be appointed, For the other interventions it will be for the other interventions while the one made by the tax authorities. The appointment or change of financial controller shall be brought to the attention of the authorities who have ordered the previous or subsequent interventions.

Article 171. -The intervention will be lifted when the tax credit has been satisfied or when the negotiation has been carried out in accordance with this Code. In such cases, the executing office shall communicate the fact to the public register that corresponds to the cancellation of the respective registration.

Article 172. The tax authorities may proceed to the disposal of the intervening negotiation or to the disposal of the goods or rights that make up the In addition, when the three-month proceeds do not cover at least 24% of the tax credit, except in the case of negotiations that obtain their income in a given period of time. year, in which case the percentage will be the one corresponding to the number of months After 8% monthly and whenever the proceeds are not available to cover the percentage of the credit that will result.

Section Fourth

Del Remate

Article 173. -The disposal of foreclosed goods shall proceed:

I.     From the day following the day on which the base was fixed in the terms of Article 175 of this Code.

II.   In the case of precautionary embargo referred to in Article 145 of this Code, when the credits become due and are not paid at the time of the requirement.

III. When the embargoed does not propose a buyer within the time limit referred to in Article 192 of this Code.

IV.   When the confirmatory decision of the contested act is signed, the means of defence which have been enforced shall be borne by the means of defence.

Article 174. -Except the cases that this Code authorizes, all disposal will be done at public auction that will be carried out through electronic means.

The authority may order the shipped goods to be sold in batches or loose parts.

Article 175. The basis for the disposal of the foreclosed real estate shall be that of the guarantor and for negotiations, the expert endorsement, both in accordance with the rules that establish the regulation of this Code, in all other cases, the authority will practice expert approval. In all cases, the authority shall either personally or through the tax box notify the havus of the practice.

Foreclosed or third-party creditors who are not in compliance with the valuation made, will be able to enforce the revocation appeal referred to in Article 117 (II) (b), in relation to the 127 of this Code, and must designate as a expert on its part any of the valuers mentioned in the Regulation of this Code or any undertaking or institution dedicated to the purchase and sale of goods.

When the lien or third-party creditors do not interpose the appeal within the time limit set out in Article 127 of this Code, or do not appoint valuer, or Having been appointed by such persons, the opinion shall not be submitted within the time limits referred to in the fifth paragraph of this Article, the authority made by the authority shall be accepted.

When the opinion rendered by the liens expert or third-party creditors is more than 10% of the value determined in accordance with the first paragraph of this Article, the exact authority shall designate within the six-day term, a third party valuer who shall be any of those mentioned in the Regulation of this Code or any company or institution dedicated to the purchase and sale of goods. The value to be fixed shall be the basis for the disposal of the goods.

In all cases referred to in the preceding paragraphs, the experts shall give their opinion within five days in the case of movable property, 10 days if are immovable and 15 days when they are negotiations, as of the date of their acceptance.

Article 176. The auction must be called the day after the notification of the endorsement has been made, so that it has verification within twenty days. next. The call shall be made at least 10 days before the beginning of the period indicated for the auction and shall be maintained in the places or media where it has been fixed or made known until the end of the auction.

The call will be published on the electronic page of the tax authorities, in which the goods will be released, the value that will serve as a basis for their disposal, as well as the requirements to be met by the bidders for their disposal.

Article 177. The creditors appearing on the charge certificate for the last ten years, which must be obtained in a timely manner, shall be notified personally or by means of the tax box of the period of the auction referred to in the (c) notice of the date on which the auction is held, and, if it is not feasible to do so for any of the reasons referred to in Article 134 (IV) of this Code, shall be notified of the date on which the auction is to be carried out, fixed in visible place in the executing office, provided that the name is expressed in the name of creditors.

The creditors referred to in the preceding paragraph may make the observations they estimate of the case, and may send them in a digital document containing advanced electronic signatures to the the electronic address specified in the call, and must indicate its e-mail address. Such observations shall be resolved by the executing authority and the resolution shall be made of the creditor's knowledge.

Article 178. -As long as the auction is not completed, the lien may propose a buyer to offer cash the amount sufficient to cover the tax credit.

Article 179. -It is legal position to cover two thirds of the value indicated as the basis for the auction.

Article 180.-In any position, it shall be offered for cash, at least the part sufficient to cover the tax interest; if it is exceeded by the fixed basis for the auction, the terms of Article 196 of this Code shall be carried out.

If the amount of the position is less than the tax interest, the foreclosed assets will be recharged.

The regulatory authority may in time limit the assets seized in the cases and conditions laid down in the regulation of this Code. In this case, the lien will be released from the obligation to pay.

Article 181. -The positions must be sent in digital document with advanced electronic signature, to the electronic address that is indicated in the call for the auction. The Tax Administration Service will send the messages confirming the receipt of the positions. Such messages shall have the characteristics which, by means of general rules, issue the said organ. To intervene in an auction it will be necessary for the bidder, before sending its position, to carry out an electronic transfer of funds equivalent to at least ten percent of the value fixed to the goods in the call. This transfer must be made in accordance with the general rules which the Tax Administration Service will issue for this purpose and its amount shall be considered as a deposit for the purposes of the following paragraph and of the articles 184, 185 and 186 of this Code.

The amount of deposits that are constituted in accordance with the provisions of this Article shall serve as a guarantee for the fulfilment of the obligations of the bidders for the awards made to them of the goods. After the end of the auction, the funds transferred electronically shall be returned to the bidders, except those corresponding to the admission, the value of which will continue as a guarantee of the fulfilment of their obligation and, where appropriate, as part of the price of sale.

The Tax Administration Service, by means of general rules, may establish administrative facilities to replace the advanced electronic signature, other means of electronic identification are used.

Article 182. -The digital document in which the position is made must contain the following data:

I.     In the case of natural persons, the name, nationality and address of the bidder and, where applicable, the key of the federal taxpayer register; dealing with companies, name or social reason, the date of incorporation, the key of the federal register of taxpayers in their case and the registered office.

II.   The amount to be offered.

III. The bank account number and name of the credit institution in which the amounts that would have been deposited shall be reintegrated, where appropriate.

IV.   The email address and address to hear and receive notifications.

V.    The amount and number of the electronic funds transfer you have made.

If the positions do not meet the requirements referred to in the previous fractions and those indicated in the call, the Tax Administration Service will not qualify them as legal postures, a situation that will be made of the knowledge of the person concerned.

Article 183.-On the auction website of the Tax Administration Service, the period for each auction shall be specified, the registration of the postors and the postures that are received, as well as the date and time of their receipt.

Each auction will run for five days starting from 12:00 on the first day and ending at 12:00 on the fifth day. In this period the bidders will present their positions and will be able to improve the proposals. For the purposes of this paragraph, it is understood that 12:00 hours correspond to the Center Zone.

If in the twenty minutes prior to the expiration of the auction period a position is received that improves the previous ones, the auction will not be closed according to the term mentioned in the In this case and from 12:00 hours of the day in question, the Tax Administration Service shall grant successive instalments of 5 minutes each, until the last position is improved. After the last deadline has elapsed without a better position being received, the auction will be completed.

The Tax Administration Service will finish the auction in favor of the one who has made the best position. Where there are several bidders who have offered an equal sum and that sum is the highest position, the first position that has been received will be accepted.

Once the auction has been completed, the result of the auction will be communicated through electronic means to the bidders who have participated in it, referring to the record that lift.

Article 184. When the bidder in whose favour a auction has been completed does not comply with the obligations entered into, and which this Code points out, it shall forfeit the amount of the deposit which it has constituted and the implementing authority shall immediately apply it in favour of the federal fiscus.

The authority may award the good to the bidder who has presented the second highest purchase position and so on, provided that such a position is greater than or equal to the the base price of the fixed disposal. The second or subsequent bidders shall be subject to the same time limits for the fulfilment of the winning bidder's obligations.

In case of non-compliance with the bidders, the currency will be started again in the form and deadlines that the respective articles point out.

Article 185. -Finished the auction of movable property shall apply the constituted deposit. Within three days of the date of the auction, the bidder must find out by electronic transfer of funds made in accordance with the general rules that the Tax Administration Service will be issued by the Office of the the quantity of cash offered in its position or resulting from improvements.

As soon as the bidder complies with the requirement referred to in the preceding paragraph, the taxpayer shall be quoted to deliver the Internet digital tax vouchers for disposal, which shall be issued in compliance with the requirements referred to in this Code, and shall be issued with a warning that the executing authority shall issue the document if it does not do so. corresponding to their default.

Subsequently, the authority shall, in conjunction with these documents, provide the acquirer with the goods it has awarded to the acquirer.

Once the assets are awarded to the acquirer, the acquirer must withdraw them at the time the authority makes them available to them, in case of failure to do so storage from the next day.

Article 186. -The auction of immovable property or negotiations shall apply to the deposit constituted. Within 10 days of the date of the auction, the bidder shall enter by electronic transfer of funds in accordance with the general rules that the Tax Administration Service may issue, the balance of the amount offered in their position or the one that results from the improvements.

Made the payment referred to in the previous paragraph and designated in his case the notary by the bidder, shall be quoted to the executed so that, within ten days, give and sign the Corresponding sales write, warning that, if you do not, the head of the executing office will do so in your default.

The executed, even in the case of rebellion, responds by the eviction and the hidden vices.

Article 187. -The goods shall become the property of the acquirer free of charge and in order for the latter to be cancelled, in the case of real estate, the executing authority shall inform the public register of the goods concerned within a period of not more than 15 days.

Article 188.-Once the deed has been granted and signed on the record of the award of a building, the executing authority shall have the acquirer handed over to the acquirer, by turning the necessary orders, even those of unemployment if it is inhabited by the executed or by third parties that cannot legally credit the use.

Article 188-Bis.-In the event that the assets are not able to be delivered to the bidder to whom the auction would have been completed on the date on which it is requested, by If there is a legal impediment duly founded, the latter may, within a period of six months from the date on which he requests the delivery of the goods, ask the tax authority to surrender the amount paid for the purchase of the goods. such goods. The authority shall deliver the respective quantity within a period of two months from the date on which the application is made. If, within the latter period, the cause for which the tax authority has been unable to deliver the goods has been rendered impossible, the delivery of the goods shall be carried out instead of the quantities paid by them to the bidder. goods.

After the six-month period referred to in the preceding paragraph, without the bidder applying to the tax authority to surrender the amount paid for the purchase of such property, the amount of the position will cause abandonment in favor of the federal treasury within two months from the date on which the aforementioned deadline is concluded and will be in accordance with the provisions of article 196-A of this Code.

In the case where the tax authority delivers the amounts paid for the purchase of the goods, the auction shall be left without effect. If, after the delivery of the quantities mentioned above, the cause for which the tax authority was legally unable to deliver the goods is not legally permitted, the latter must start the the procedure laid down in this Section to dispose of the same, within 15 days of the date on which the impediment has ceased or is provided with a firm resolution enabling it to be done.

Article 189. -it is strictly prohibited to acquire the goods which are the subject of a contract, by itself or through an intermediary, to the heads and other persons of the executing offices, as well as to all those who have intervened on the part of the federal treasury in the administrative procedure. The remate effected in violation of this precept will be null and the offenders will be punished according to this Code.

Article 190. The federal fiscus will have the preference to award the goods offered in auction, in the following cases:

I.     A lack of bidders.

II.   A lack of bids.

III. In case of equal positions or bids.

IV.   (Repeals).

Article 191. Where there are no bidders or no legal positions have been presented, the authority shall be awarded the good. In this case the value of the award shall be 60% of the value of the value.

The goods to be awarded in favor of the federal treasury may be donated to public works or services, or to authorized welfare or welfare institutions. to receive income tax deductible donations.

The award will be made on a formalized basis once the executing authority has signed the corresponding award act.

When the translation of the goods is to be entered in the Public Registry of the Property, the act of adjudication duly signed by the executing authority will have the public-writing character and shall be the public document which shall be deemed to be a written testimony for the purposes of registration in that Register.

Of the revenue obtained by the revenue of the goods, reduced with the administrative and maintenance costs, 5% shall be allocated to a fund of administration and the maintenance of these goods, which will be constituted in the Treasury of the Federation, in accordance with the general rules that the Secretariat of Finance and Public Credit will issue. Once the goods have been re-killed, the tax authority must reintegrate the resources it has obtained from that fund and, if remaining, 5% of the revenue earned for its capitalisation will be delivered.

The goods awarded by the tax authorities in accordance with the provisions of this Article shall be considered, for all legal purposes, as non- subject to the regime of the nation's public domain, until they are intended or donated for public works or services in the terms of this article.

For the purposes of Article 25 of the Law of the Federation's Treasury Service, awards shall be in the nature of payment.

Article 192. -Goods shipped may be disposed of outside the auction, where:

I.     The embargoed proposed buyer before the day on which the auction is to be completed, the goods are sold or awarded in favour of the fiscus, provided that the price in which they are sold covers the value that has been pointed to the goods shipped.

II.   It is goods that are easily decomposed or deteriorated, or flammable materials, provided that they cannot be stored or stored in the locality in places suitable for preservation.

III. (Repeals)

Article 193. (Repeals)

Article 194. -The product obtained from the auction, sale or award of the goods to the treasury, shall be applied to cover the tax credit in the order established by Article 20 of this Code.

Article 195.-As long as they have not been recovered, disposed of or awarded the goods, the lien may pay the credit in full or in part and recover them immediately in the proportion of the payment, taking into account the price of the guarantee.

Once the payment has been made for the shipment or when obtaining a favorable judgment or judgment derived from the interposition of any means of defense before they have been killed, If the goods are to be delivered by the authorities, the latter must withdraw the goods at the time when the authority makes them available to them, and if they do not do so, they shall be entitled to the goods. storage from the next day.

Article 196. In the event that there are surpluses in the award referred to in Article 191 of this Code, after the tax credit and its accessories have been covered in the terms of Article 194 of this Code, they shall be delivered to the debtor or to the the third party designated in writing, until the disposal of the goods in question is carried out, unless the competent authority is ordered to do so. Where the disposal is not verified within 24 months of the date on which the corresponding award procedure was signed, the surplus of the goods, discounted the fees or expenses which had to be incurred for liabilities or charges acquired prior to the award, shall be delivered to the debtor or the third party designated in writing until the last month of the abovementioned period. The delivery referred to in this article will be performed on the terms established by the Tax Administration Service by means of general rules.

When the auction is carried out, the amount obtained as a product of this will be applied in the terms of the provisions of Article 194 of this Code, as well as recover the administration and maintenance costs. The remainder of the product referred to shall be the surplus to be delivered to the taxpayer or the person on board, unless the competent authority is ordered to do so, or the debtor or lien himself accepts in writing that the total or partial delivery of the balance shall be made a third.

Article 196-A. Caususe abandoned goods in favor of the federal treasury, in the following cases:

I.          Where the goods to the acquirer have been disposed of or awarded to the acquirer, they shall not be removed from the place where they are located, within two months from the date on which they are made available.

II.        When the liens carry out the payment of the tax credit or obtain a favourable judgment or judgment ordering the return of the liens derived from the interposition of any means of defence before they have been recovered, Dispose of or award the goods and do not remove them from the place where they are within two months from the date on which they are made available to the person concerned.

III.       It is a matter of movable property which has not been remade after eighteen months of the embargo and for which no means of defence have been brought.

IV. This is goods that are in any case in deposit or in the power of the authority and the owners of the authority do not withdraw them within two months from the date on which they are made available to them.

The goods shall be deemed to be available to the data subject, from the day following that in which the relevant decision is notified to him.

When the goods have caused abandonment, the tax authorities will notify personally, by means of the tax box or by registered mail with acknowledgement of receipt the owners of the same, that the period of abandonment has elapsed and that as a consequence they pass to the property of the federal tax. In cases where no address has been indicated or the address is not relevant to the person, the notification shall be made through the tax box.

Goods that pass on the property of the federal treasury pursuant to this article will be transferred to the Service of Administration and Disposal of Goods in terms of the Law Federal for the Administration and Disposal of Public Sector Goods.

Article 196-B. -The time limits for abandonment referred to in Article 196-A of this Code shall be interrupted:

I.     For the interposition of the administrative appeal or the filing of the lawsuit in the trial that proceeds.

The application or the application shall only interrupt the time-limits in question, where the final decision which falls on the matter does not confirm, in whole or in part, that which was contested.

II.   For consultation between authorities, whether the delivery of the goods to the stakeholders depends on the consultation.

TITLE SIXTH

the Administrative Contention Trial

(Repeals).

CHAPTER I

General provisions

(Repeals).

Article 197. -(Repeals).

Item 198. -(Repeals).

Item 199. -(Repeals).

Article 200. -(Repeals).

Item 201. -(Repeals).

CHAPTER II

From Improvenance and Dismissal

(Repeals).

Article 202. -(Repeals).

Article 203. -(Repeals).

CHAPTER III

Of impediments and excuses

(Repeals).

Article 204. -(Repeals).

Article 205. -(Repeals).

Article 206. -(Repeals).

CHAPTER IV

Demand

(Repeals).

Article 207. -(Repeals).

Article 208. -(Repeals).

Article 208-Bis. -(Repeals).

Article 209. -(Repeals).

Article 209 Bis. -(Repeals).

Article 210. -(Repeals).

Article 211. -(Repeals).

CHAPTER V

Of the response

(Repeals).

Article 212. -(Repeals).

Article 213. -(Repeals).

Article 214. -(Repeals).

Article 215. -(Repeals).

Article 216. -(Repeals).

CHAPTER VI

Of incidents

(Repeals).

Article 217. -(Repeals).

Article 218. -(Repeals).

Article 219. -(Repeals).

Article 220. -(Repeals).

Article 221. -(Repeals).

Article 222. -(Repeals).

Article 223. -(Repeals).

Article 224. -(Repeals).

Article 225. -(Repeals).

Article 226. -(Repeals).

Article 227. -(Repeals).

Article 228. -(Repeals).

Article 228 Bis. -(Repeals).

Article 229. -(Repeals).

CHAPTER VII

Of the tests

(Repeals).

Article 230. -(Repeals).

Article 231. -(Repeals).

Article 232. -(Repeals).

Article 233. -(Repeals).

Article 234. -(Repeals).

CHAPTER VIII

Closing the instruction

(Repeals).

Article 235. -(Repeals).

CHAPTER IX

Of the statement

(Repeals).

Article 236. -(Repeals).

Item 237. -(Repeals).

Article 238. -(Repeals).

Article 239. -(Repeals).

Article 239-A. -(Repeals).

Item 239-B. -(Repeals).

Article 239-C. -(Repeals).

Article 240. -(Repeals).

Article 241. -(Repeals).

CHAPTER X

Of the resources

(Repeals).

First Section

From Claim

(Repeals).

Article 242. -(Repeals).

Article 243. -(Repeals).

Article 244. -(Repeals).

Section Second

of The Appeal

(Repeals).

Article 245.-(Repeals).

Article 246. -(Repeals).

Article 247. -(Repeals).

Third Section

From Review

(Repeals).

Article 248. -(Repeals).

Article 249. -(Repeals).

Article 250. -(Repeals).

CHAPTER XI

Of the notifications and the computation of the terms

(Repeals).

Item 251. -(Repeals).

Article 252. -(Repeals).

Article 253. -(Repeals).

Article 254. -(Repeals).

Article 255. -(Repeals).

Article 256. -(Repeals).

Article 257. -(Repeals).

Article 258. -(Repeals).

Article 258-A. -(Repeals).

CHAPTER XII

From case law

(Repeals).

Article 259. -(Repeals).

Article 260. -(Repeals).

Article 261. -(Repeals).

Article 262. -(Repeals).

Article 263. -(Repeals).

TRANSIENT

Article First.- This Code will enter into force throughout the Republic on the 1st day. January 1983, the exception made in Title VI of the Administrative Accounting Procedure, which will begin its validity on 1 January 1983. of April 1983.

Article Second.-As of the entry into force of this Code the Federation Fiscal Code of December 30, 1966 is repealed.

The Regulation of the Federal Register of Taxpayers dated June 13, 1980, the Regulation of Article 85 of the Tax Code of the Federation dated April 9, 1980, the Regulation for the Cobro and Application of Fees for the Enforcement and Payment of Fees for Notification of Credits dated December 29, 1973, shall continue to apply in so far as they do not object to this Code until such time as their Regulation.

Third Item. -the administrative provisions, decisions, consultations, interpretations, authorizations or permits of a general nature or which have been granted in particular, which contravene or object to the provisions of this Regulation, shall be Code.

Article Fourth. -where, prior to the date of entry into force of this Code, surcharges had been incurred, on federal unpaid contributions which had reached 100% of the amount of such contributions, as from 1 January 1983, resume the causation of surcharges on the same according to this Code even if they exceed the mentioned percentage.

Article Fifth.-If prior to September 1, 1982, refunds were requested in compliance with the requirements for these effects tax provisions and would not have been obtained by 1 January 1983, from that date on such quantities shall start to cause interest under Article 22 of this Code.

When the return request has been filed within 4 months prior to the entry into force of this Code, the amounts to be returned will begin to cause interest, in their case, from the date on which they are 4 months from the date of filing of the duly requested application.

Article Sixth. -offences and offences committed during the term of the Code which is repealed shall be punishable in the terms prescribed by the Code, unless the person concerned shows his willingness to avail himself of this Code for more than favourable.

Item Seventh. -the interposition of administrative resources or administrative disputes referred to in this Code, contrary to acts which were notified before 1 January or 1 April 1983, as the case may be, may be valid for the period of forty-five days from the date on which the notification took effect, where the time limit for its interposition has not expired.

Article Eighth. -Administrative resources that have been brought before the entry into force of this Code shall be processed and resolved in accordance with the provisions of this Code.

Article Ninth.-In cases where any means of defence provided for in this Code have been filed and the tax interest has not been guaranteed or has been the security shall be extended or extended within a period of 15 days from the date of entry into force of this Code, except in the case of national credit institutions.

Article Tenth.- The administrative litigation that would have been filed prior to the entry into force of this Code, will be processed and resolved in accordance with its provisions.

Article Tenth First.-For the purposes of the application of this Code, in respect of the administrative collaboration agreements concluded by the Secretariat of Finance and Public Credit with the States and the Agreement to the Secretariat of Finance and Public Credit and the Federal District Department for their coordination in federal taxes, as well as the Interior Regulations of the Secretariat of Finance and Credit Public and other orders to which they are applicable, whether or not their clauses or provisions refer to matters governed by it or, where the provisions of the Code themselves are to be applied or interpreted in accordance with the provisions of the Code themselves, they shall be applied or interpreted in the same manner and terms as it was being done in connection with the Fiscal Code of the Federation in force until 30 September 1982, even if in this Code different terminology is used to regulate the same matters, unless some provision establishes the or regulate differently some matter.

Mexico, D.F. at December 30, 1981.- Blas Chumacero Sánchez, S.P.- Marco Antonio Aguilar Cortés, D.P.- Luis Leon Aponte, S.S.- Silvio Lagos Martinez, D.S. Rubicas.


DECREE reforming and adding various provisions of the Federal Criminal Code; of the Federal Code of Criminal Proceedings; of the Federal Law against Organized Crime; of the Fiscal Code of the Federation and of the Federal Law on the Extinction of Domain, Regulatory of Article 22 of the Political Constitution of the United Mexican States.

Published in the Official Journal of the Federation on March 14, 2014

ARTICLE FOURTH.- eighth paragraph is added to Article 69 of the Fiscal Code of the Federation, all subsequent in your order, to remain as follows:

.........

Transient

FIRST. This Decree shall enter into force on the day following its publication in the Official Journal of the Federation.

SECOND. The legal provisions establishing measures and procedures to prevent and detect acts, omissions or operations of those established in Article 400 Bis, of the Federal Criminal Code, as well as acts or omissions that may favor, provide assistance, assistance or cooperation of any kind to the commission of the offences referred to in Articles 139 or 148 Bis of the same Code as laid down in other laws, shall also be read as applicable in the conduct of the prevention, identification and prosecution of the conduct referred to in Article 139 of the aforementioned Federal Criminal Code.

THIRD. To those who have committed any of the offences referred to in Articles 139; 148 Bis; 148 Quater; 170 and 400 Bis, which reform on the occasion of this Decree in advance of its entry into force, including those who are within any stage of the procedures provided for in the Federal Code of Criminal Procedures, will continue to apply to them provisions in force at the time of the mission and the They shall be subject to penalties and penalties in respect of the terms in which they were imposed.

Mexico, D. F., as at 11 February 2014.-Dip. Ricardo Anaya Cortes, President.-Sen. Raul Cervantes Andrade, President.-Dip. Merilyn Gomez Pozos, Secretary.-Sen. Lilia Guadalupe Merodio Reza, Secretary.-Rubicas."

In compliance with the provisions of Article 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I request the present Decree in the Federal Executive Branch, in Mexico City, Federal District, to twelve March of two thousand fourteen.- Enrique Peña Nieto.-Heading.-The Secretary of Governor, Miguel Angel Osorio Chong .-Heading.


ANNEXES 3, 4, 5, 6, 7, 11, 17, 18, 22, 23 and 25 of the Miscellaneous Fiscal Resolution for 2015, published on 30 June December 2014.

Published in the Official Journal of the Federation on January 7, 2015

Amendment to Annex 5 of the Tax Miscellaneous Resolution for 2014

A. Updated amounts set in the Code.