CONTRIBUTION OF IMPROVEMENTS TO FEDERAL PUBLIC WORKS OF HYDRAULIC INFRASTRUCTURE
Official Journal of the Federation December 26, 1990
On the sidelines a seal with the National Shield, which reads: United Mexican States.-Presidency of the Republic.
CARLOS SALINAS DE GORTARI, Constitutional President of the United Mexican States, to its inhabitants, known:
That the H. Congress of the Union has served to address the following
" THE CONGRESS OF THE MEXICAN UNITED STATES, DECREE:
LAW ESTABLISHING, REFORMING, ADDING AND REPEALING VARIOUS TAX PROVISIONS AND REFORMING OTHER FEDERAL LAWS
ARTICLES FIRST TO TWENTY-fifth.- ..........
ARTICLE TWENTIETH SIXTH.- A contribution of improvements to public works is established, in accordance with the provisions in force contained in the following:
" LAW OF CONTRIBUTION OF IMPROVEMENTS TO FEDERAL PUBLIC WORKS OF HYDRAULIC INFRASTRUCTURE.
ARTICLE 1o.- The purpose of this Law is to improve the federal public works of hydraulic infrastructure built by agencies or entities of the Federal Public Administration, which benefit in form direct to natural or moral persons.
The public works covered by this Law are those that allow the use, exploitation, exploitation, distribution or unloading of national waters, surface or subsoil, as well as the repair, completion, extension and modernisation of the same.
ARTICLE 2o.- The subjects required to pay the contribution of improvements established in this Law are the natural or moral persons who benefit directly from the federal public works of hydraulic infrastructure built in the terms of the previous article.
It is understood that persons directly benefit from federal public works, when they may use, exploit, exploit, distribute or discharge national waters, when such works are used.
ARTICLE 3o.- The basis of the contribution shall be the recoverable value of the determined and updated federal public works in the terms of this Article.
The recoverable value of the federal public works will be integrated as follows:
I.- With the services made in connection with the performance of the same, the compensation to be covered and the financing costs generated up to the time of the publication of the recoverable value, without including the costs of administration, supervision and inspection of the work or operation, conservation and maintenance to provide the water supply service.
II.- To the value that is obtained, it will be diminished:
a).- The amount of subsidies that are allocated to you under the Federation's Government Budget.
b).- The amount of donations, cooperations or voluntary contributions.
c).- Recoveries from the disposal of surplus preowned or awarded pregod surpluses that would not have been used in the work.
d).- The write-downs of the principal of the financing of the respective work, made prior to the publication of the recoverable value.
III.- The erogations carried out prior to the date on which the recoverable value of the work is published and which is fully or partially in service or directly benefits to a taxpayer will be updated in the course of the of the time and on the occasion 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 most recent month to the date of publication of the recoverable value between the respective index corresponding to each of the months in which the eogation was carried out. corresponding.
When the monthly relogation is not available, the calculation used may be made for the year in which they were made, the annual average of the index.
The decreases referred to in section II of this article shall also be updated in accordance with the above procedure.
The documentation relating to the value of the work may be consulted in the National Water Commission, by the persons obliged to pay this contribution, for a year starting from the date on which the work is put into service.
ARTICLE 4.- The recoverable value referred to in the previous article, as well as the general characteristics of the work, must be published by the National Water Commission, in the Official Journal of the Federation before the collection of the improvement contribution is initiated.
ARTICLE 5o.- The overall rate to be covered by taxpayers directly benefiting from federal public works of hydraulic infrastructure will be 90% of the the recoverable value of the public works referred to in Article 3. of this Law.
The rate referred to in the preceding paragraph will be paid through certain contributions to each taxpayer in the manner set out in this Law. Such determination shall be made by the National Water Commission in each particular case.
ARTICLE 6o.- The determination of the contribution of improvements that this Law establishes, will be performed according to the following procedure:
I.- For hydroagricultural works, the amounts of contribution to be paid by the set of contributors shall be determined by dividing the recoverable value of the work, between the number of years which includes the legal maximum period, or, where appropriate, the time limit. granted to users.
II.- Dealing with other types of hydraulic works, the contribution amounts to be paid by the set of contributors will be determined by dividing the recoverable value of the work between the number of semesters comprising the legal maximum period, or where applicable, the time limit granted to users.
The amount of the given contribution will be updated over time and due to the price changes in the country, for which the update factor will be applied to the quantities to be updated. This factor shall be obtained by dividing the National Consumer Price Index which is recorded in the most recent month of the semester or, where applicable, of the year in which it is paid, between the monthly index recorded at the date of publication of the recoverable value, the ratio shall be multiplied by the amount of the contribution determined, in accordance with the preceding fractions, as appropriate, and the result shall be the amount of the updated contribution to be paid by the set of contributors in that year or semester.
ARTICLE 7o.- The amount to be paid by each taxpayer will be determined as follows:
I.- Dealing with hydroagricultural works, including investments to improve, rehabilitate, technify and modernize the districts or irrigation units or irrigation systems, the annual contribution amount obtained in the previous article, will be divided between the total number of hectares of the project and the ratio obtained will be multiplied by the number of hectares of irrigation allocated to each user and the result will be the amount of the contribution by each taxpayer.
II.- In the case of aqueducts or block water supply systems made exclusively with federal investment, the amount of the contribution obtained in the previous article will be divided between the supply capacity of the system, measured in cubic meters per second, and the ratio obtained will be multiplied by the volume assigned or concessioned by the National Water Commission to each user of the system, measured in cubic meters per second and the result will be the amount of the contribution to Charge for each taxpayer.
III.- In cases of works constructed for multiple purposes, after deducting the corresponding portion of the contribution that will be charged for hydroelectric generation in the terms of the penultimate paragraph of this article, the amount will be divided remaining of the contribution obtained in the previous article, between the sum of the volumes allocated or assigned to each project benefited, and the ratio obtained shall be multiplied by the volume allocated or granted to each project and the result shall be the amount of the contribution that corresponds to each of them.
The amount of contribution per project will be divided between the sum of the allocations or concessions per user, measures in the corresponding unit and the ratio obtained will be multiplied by the allocation or concession to each taxpayer, measured in the corresponding unit and the result shall be the amount of the contribution by each taxpayer.
The National Water Commission will review annually the basis for determining the contribution referred to in this article, by modifying the amount of the contribution made by the National Water Commission. users to the extent that the coverage of users of the hydraulic systems is modified as permitted by the maximum supply capacities of the federal public works of hydraulic infrastructure.
When the beneficiaries of the work, in the terms of this article, are taxpayers of low payment capacity, the Federal Executive will decrease the recoverable value to refer to the above fractions.
In the case of federal public works of hydraulic infrastructure that are fully or partially used for the benefit of the hydroelectric generation of entities in the administration public, for the provision of public electricity services, the amount of the contribution referred to in this Law shall be determined, in place of the provisions of this Article, by means of the procedure to be applied from 25% to the revenue to be collected from the supply or sale of the kilowatts/hour generated as a result of such works. In the event that the work is exclusively for hydroelectric generation, the payment shall be made as set out in section II of the previous article. If there are multiple users the calculation will be proportional.
In the event that the National Water Commission supplies and sells electrical energy that exceeds its self-sufficiency, to entities that provide electricity utilities, may deduct such income, minus the costs of operation, preservation and maintenance, from the contribution of the respective improvements calculated in the terms of the previous article.
ARTICLE 8o.- The payment of the contribution of improvements for public works of hydraulic infrastructure of federal property, will be carried out independently of the dependency or entity of the federal public administration concession or, where appropriate, the decentralization of administration, operation, maintenance and rehabilitation of the same, with the companies of the users of the districts or units of irrigation, or of some company of the social or private sectors other cases of hydraulic infrastructure.
ARTICLE 9o.- The National Water Commission is empowered to:
I.- Publish in the Official Journal of the Federation the recoverable value of the federal public works of hydraulic infrastructure, as referred to in Article 3o. of this Law.
II.- Determine and notify the amount of the contributions of improvements by federal public works of hydraulic infrastructure in charge of the taxpayers, as well as their accessories.
III.- Request the presentation of the documentation, information and data related to the application of this Law.
ARTICLE 10.- The contributions referred to in this Law shall be caused in respect of each taxpayer once the hydraulic work has been fully or partially put into service. at the time they directly benefit from the use, use, exploitation, distribution or discharge of such national waters.
It is considered that they directly benefit from the hydraulic work, for the purposes of the preceding paragraph, the taxpayer who performs the necessary actions to receive the water, use the built infrastructure or connect to the respective hydraulic system.
ARTICLE 11.- The contribution referred to in this Law, shall be paid twice or annually, in the terms of its articles 6o. and 7o. and may be granted a period of time for their total payment of up to 25 years or for irrigation works up to 40 years.
Taxpayers may choose to initiate the payment of the contribution to their charge, one year after the publication of the recoverable value of the work, in this case, they must update the payment in terms of the provisions of Article 7o. of this Law.
The National Water Commission will notify each taxpayer of the tax credit to be paid in a half-yearly basis or for periods of twelve months in the case of hydroagricultural public works, in the case of the payments shall be made during the following 15 working days from the end of the six-month period or the respective annual period. The lack of timely payment will cause the corresponding surcharges, in the terms of the Fiscal Code of the Federation.
ARTICLE 12.- They are not the subject of this Law:
I.- Public works to provide the public service of drinking water, drainage and sewage partially carried out with state and municipal investment, with internal and external credit and partially with federal subsidy, when it is appropriate that the investment will be recovered through the collection of contributions or state or municipal rights.
II.- Federal public works of river control.
III.- Federal public works for the treatment of wastewater.
ARTICLE 13.- The revenue to be collected by the application of this Law shall be allocated to the National Water Commission for the construction, repair, extension, termination or modernization of the federal public works of hydraulic infrastructure.
ARTICLE 14.- The revenue to be collected on the basis of the application of this Law, will be of a fiscal nature, when the federative entities and the municipalities are those who receive the benefit directly from the public works of hydraulic infrastructure, which shall be determined and paid in accordance with the provisions laid down in this Law.
In these cases, it will be necessary for the federative entities and the municipalities to express their express consent with the realization and operation of the public works, which will involve where no direct payment has been made, acceptance of the compensation against tax credits, or retention against participation in federal collection within the National Tax Coordination System.
For the case of affectation of federal units that correspond to the federal entities and the municipalities within the National System of Fiscal Coordination, it will be necessary to comply with the provisions of the in Article 9o. of the Fiscal Coordination Law.
ARTICLE 15.- The beneficiaries of federal public works of hydraulic infrastructure, will be able to participate in the planning, projection and supervision of the same, in the terms of the normativity that the National Water Commission establishes to the effect and to meet these beneficiaries.
ARTICLE FIRST.- This Law shall enter into force throughout the Republic of 1o. of January 1991.
ARTICLE SECOND.- The Law on the Contribution of Improvements to Hydraulic Infrastructure Works, published on December 31, 1985, is repealed and all the provisions that are contrary to this Law.
ARTICLE THIRD.- The conventions that would have been concluded, between the Federation on the one hand and the Federal District, the States, the Municipalities and the individuals on the other, prior to the entry into force of this Law, for the construction of public works of hydraulic infrastructure, will remain in force.
ARTICLE FOURTH.- The taxpayers who came by covering the amount of the tax credits in their charge in the terms of the Public Works Improvement Contribution Act Hydraulic Infrastructure, in force until December 31, 1990, will continue to do so in the terms of that Law.
ARTICLE QUINTO.- Public works that are put into service after the entry into force of this Law shall be governed by the provisions of this Law, except as provided for in the previous articles. "
ARTICLES TWENTY-SEVENTH TO THIRTY-THIRD.- ..........
FIRST.- This Law shall enter into force from the 1st. January 1991, exception made from the provisions of Article Twenty-Fifth that will start its validity the day after the publication of this Law in the Official Journal of the Federation.
SECOND.- During the year of 1991, natural persons who choose to pay under the simplified scheme and whose income in the preceding year had not exceeded three hundred million pesos; those who met the requirements for the payment of the reference tax under the system of lower taxpayers or special tax bases and were not registered in the federal register of taxpayers; as well as the natural or moral persons who have the income tax in accordance with the system of special bases of taxation established by the Secretariat of Finance and Public Credit and the moral persons engaged in agricultural, livestock, forestry or fishing activities that were taxed in 1989 in Title III of the Income Tax Law, enjoy the following benefits:
I.- The income tax and the tax on the asset that you would have caused by the months of October to December 1990 are condonted.
II.- They are given the payment of penalties and execution costs for the failure to comply with the tax obligations they incurred during the period mentioned in the previous paragraph.
III.- They shall not be subject to sanctions or enforcement costs during the period from January to September 1991.
The taxpayers referred to in this Article may submit the option notice to the simplified scheme until 30 April 1991.
THIRD.- For the year of 1991, natural persons engaged in agriculture, animal husbandry, fishing or forestry, as well as the moral persons referred to in the last paragraph of Article 67-H of the Income Tax Law, may carry out a single payment in the income tax, the asset and the segregated value, by the income, property and activities that correspond to the related turns, which will be presented in conjunction with the declaration of the tax year before referred.
FOURTH.- During 1991, natural persons who choose to tax income tax under the simplified scheme, which in the previous immediate financial year earned income that did not exceed three hundred million pesos and which can Consider as an exit the one provided for in part XII of article 119-E of the Tax Law mentioned, they will not be obliged to comply with any requirement to consider such an exit.
QUINTO.- The provisions of Articles 2o.-D of the Law of Value Added Tax and 8o.-B of the Law of the Special Tax on Production and Services, shall be applied from the 1st. of October 1990.
SIXTH.- The tax agreements granted in 1990 to taxpayers who are the locatarios of markets, vendors in fixed and semi-fixed positions on public roads or as street vendors are ratified.
SEVENTH.- The Decree on the Establishment of the Quota of Products by the Gold or Silver Extraction, published in the Official Journal of the Federation on January 25, 1980, is repealed.
EIGHTH.- The Decree establishing Fiscal Stimulus and Administrative Facilities for the Operation or Modernization of Commercial Centers in the Northern Border Strip and in the Free Zones of the Country, published the Official Journal of the Federation on November 4 1983.
Mexico, D. F. to 17 December 1990.-Dip. Fernando Cordoba Lobo, President.-Sen. Ricardo Canavati Tafich, President.-Dip. Juan Manuel Verdugo Rosas, Secretary.-Sen. Gustavo Almaraz Montano, Secretary.-Rubicas. "
In compliance with the provisions of Article 89 of the Political Constitution of the United Mexican States and for their proper publication and observance, I hereby issue this Decree at the residence of the Government. Federal Executive, in Mexico City, Federal District, on the twentieth day of December of a thousand nine hundred and ninety.- Carlos Salinas de Gortari.-Heading.-The Secretary of the Interior, Fernando Gutiérrez Barrios.-Heading.