Law Of The Federation's Revenue For The Fiscal Year Of 2015

Original Language Title: Ley de Ingresos de la Federación para el Ejercicio Fiscal de 2015

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EXECUTIVE BRANCH

SECRETARY OF FINANCE AND PUBLIC CREDIT

DECREE issuing the Federation Revenue Law for Fiscal Year 2015.

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

ENRIQUE PEÑA NIETO, President of the United Mexican States, to its inhabitants known:

That the Honorable Congress of the Union, has served to address the following

DECREE

"THE MEXICAN UNITED STATES GENERAL CONGRESS, D E C R E T A:

SE EXPIDE THE FEDERATION REVENUE LAW FOR THE FISCAL YEAR 2015

ONLY ARTICLE. The Federation Revenue Law for Fiscal Year 2015 is issued.

FEDERATION REVENUE LAW FOR THE FISCAL YEAR 2015

Chapter I

From Revenue and Public Debt

Article 1o. In the fiscal year 2015, the Federation will collect revenue from the concepts and the estimated amounts listed below:

CONCEPT

Millions of weights

TOTAL

4,694,677.4

FEDERAL GOVERNMENT REVENUE (1 + 3 + 4 + 5 + 6 + 8 + 9)

2,904,011.8

1.

Taxes

1.978.980.6

1.

Revenue taxes:

1,059,206.2

01.

Income tax.

1,059,206.2

2.

Heritage taxes.

3.

Taxes on production, consumption, and transactions:

870.457.8

01.

Value added tax.

703,848.5

02.

Special tax on production and services:

159,970.6

01.

Gasolines, diesel for automotive combustion:

30,321.3

01.

Item 2-A, fraction I.

5,857.4

02.

Item 2-A, fraction II.

24,463.9

02.

Drinks with alcoholic content and beer:

40,403.4

01.

Beverages alcoholic.

11.383.2

02.

Refreshing beers and drinks.

29.020.2

03.

Labelled tabs.

34.426.6

04.

Games with bets and draws.

2,599.9

05.

Telecom public networks.

8.065.4

06.

Beverages energizants.

23.9

07.

Beverages

18.271.1

08.

Non-basic foods with high caloric density.

15,348.4

09.

Pesticides.

638.8

10.

Fossil fuels.

9.871.8

03.

New car tax.

6.638.7

4.

Foreign trade taxes:

27,875.9

01.

Foreign trade taxes:

27,875.9

01.

Import.

27,875.9

02.

Export.

0.0

5.

Taxes on Nominations and Assimilables.

6.

Taxes Ecological.

7.

Accessories:

22,704.7

01.

Accessories.

22,704.7

8.

Other taxes:

2,200.0

01.

Oil exploration and extraction activity tax.

2,200.0

02.

Tax on services expressly declared to be of public interest by law, involving the concessionary companies of goods of the direct domain of the Nation.

0.0

9.

Taxes not included in the fractions of the Revenue Act caused in previous fiscal years pending settlement or payment.

-3,464.0

REVENUE AGENCIES AND COMPANIES (2 + 7)

1,118,070.6

2.

Social security quotas and

243,482.8

1.

Contributions for Housing Funds.

0.0

01.

Contributions and credits retained to workers by employers for the National Housing Fund for Workers.

0.0

2.

Quacks for Social Security.

243,482.8

01.

Social Security quotas in charge of patterns and workers.

243,482.8

3.

Save quotas for Retiro.

0.0

01.

Savings System quotas for the Retreat in charge of the patterns.

0.0

4.

Other quotas and Contributions for social security:

0.0

01.

quotas for the Institute of Safety and Social Services of the State Workers in charge of the workers mentioned above.

0.0

02.

quotas for the Social Security Institute for the Mexican Armed Forces in charge of the military.

0.0

5.

Accessories.

0.0

3.

Enhancements

29.8

1.

Public works improvement contribution:

29.8

01.

Contribution of improvements to public works of hydraulic infrastructure.

29.8

2.

Contributions of improvements not included in the fractions of the Revenue Act caused in previous tax years pending settlement or payment.

0.0

4.

Rights

39.211.9

1.

Rights for the use, enjoyment, exploitation or exploitation of public domain goods:

33.901.2

01.

Finance and Public Credit Secretariat.

0.0

02.

Public Function Secretariat.

0.0

03.

Economy Secretary.

2,040.8

04.

Communications and Transport Secretariat.

4,808.0

05.

Environment and Natural Resources Secretariat.

20,241.5

06.

Secretary of Agriculture, Livestock, Rural Development, Fisheries and Food.

65.8

07.

Job and Social Forecast Secretariat.

0.0

08.

Federal Telecommunications Institute.

6, 745.1

2.

Services delivery rights:

5, 310.7

01.

Services provided by the State in public law functions:

5, 310.7

01.

Home Secretary.

97.1

02.

Foreign Secretary.

2, 475.6

03.

Secretary of National Defense.

0.0

04.

Secretary of the Navy.

0.0

05.

Finance and Public Credit Secretariat.

198.6

06.

Public Function Secretariat.

07.

Energy Secretary.

252.1

08.

Economy Secretary.

20.4

09.

Secretary of Agriculture, Livestock, Rural Development, Fisheries and Food.

40.7

10.

Communications and Transport Secretariat.

1.057.7

11.

Environment and Natural Resources Secretariat.

62.3

01.

National Agency for Industrial Safety and Environmental Protection of the Hydrocarbons Sector.

0.0

02.

Other.

62.3

12.

Public Education Secretary.

957.2

13.

Health Secretary.

30.0

14.

Job and Social Forecast Secretariat.

3.0

15.

Agrarian, Territorial and Urban Development Secretariat.

57.8

16.

Tourism Secretariat.

0.5

17.

Attorney General of the Republic.

0.1

18.

Federal Telecommunications Institute.

46.2

19.

National Hydrocarbons Commission.

0.0

20.

Energy Regulatory Commission.

0.0

3.

Other Rights.

0.0

4.

Accessories.

0.0

5.

Rights not included in the fractions of the Revenue Act caused in previous fiscal years pending settlement or payment.

0.0

5.

Products

6.063.4

1.

Current type products:

6.6

01.

For services that do not correspond to public law functions.

6.6

2.

Capital products:

6,056.8

01.

Derivatives of the use, use or disposal of goods not subject to the public domain regime:

6,056.8

01.

Land and water exploitation.

0.0

02.

Lease of land, premises, and constructs.

0.3

03.

Property disposal:

1,375.8

01.

Furniture.

1,289.9

02.

Infurniture.

85.9

04.

Value, credit, and bond interests.

4,238.6

05.

Utilities:

442.0

01.

From decentralised agencies and state participation companies.

0.0

02.

National Lottery for Public Assistance.

0.0

03.

Forecast for Public Assistance.

441.5

04.

Other.

0.5

06.

Other.

0.1

3.

Products not included in the fractions of the Revenue Act caused in previous fiscal years pending settlement or payment.

0.0

6.

Avails

134,626.8

1.

Current type Aprovements:

134,600.7

01.

Multas.

1,620.6

02.

Compensation.

1,873.0

03.

Reintegration:

123.2

01.

Schools maintenance article 123.

0.0

02.

Forest surveillance service.

0.1

03.

Other.

123.1

04.

From public works of hydraulic infrastructure.

323.6

05.

Revenue from the application of local laws on inheritances and legacies issued in accordance with the Federation.

0.0

06.

Revenue shares in the application of local laws on donations issued in accordance with the Federation.

0.0

07.

Contributions from States, Municipalities and individuals for the Federalized School System service.

0.0

08.

Federal District Cooperation for local public services provided by the Federation.

0.0

09.

Cooperation of the Governments of States and Municipalities and of individuals for sewerage, electrification, telegraphic roads and lines, telephone and other works public.

0.0

10.

5% of bed days in charge of private establishments for the detention of sick persons and others intended for the Secretariat of Health.

0.0

11.

Participations in charge of the general communication and electrical energy supply companies.

775.3

12.

Participants flagged by the Federal Gaming and Sweepstakes Act.

856.6

13.

Refunds from funds and mining exploitation.

0.0

14.

Contributions from public works contractors.

5.5

15.

Destined to the Forest Development Fund:

0.5

01.

Contributions by the Federal, State and Municipal District Governments, public, social and private bodies and entities.

0.0

02.

From national forest reserves.

0.0

03.

Contributions to the National Institute of Forest and Agricultural Research.

0.0

04.

Other concepts.

0.5

16.

Quota Compensatory.

105.4

17.

Hospitals Military.

0.0

18.

Participations in the exploitation of public domain works marked by the Federal Law of Copyright.

0.0

19.

From forfeiture and goods that pass to Federal Fishery property.

0.0

20.

From the software enhancement program and control of the customs authorities.

0.0

21.

Not included in previous incissos from compliance with conventions concluded in other exercises.

0.0

22.

Other:

128.917.0

01.

Bank of Mexico operating remnant.

0.0

02.

Debt Recompra Utilities.

0.0

03.

Minimum guaranteed performance.

0.0

04.

Other.

128.917.0

23.

Energy services:

0.0

01.

National Agency for Industrial Safety and Environmental Protection of the Hydrocarbons Sector.

0.0

02.

National Hydrocarbons Commission.

0.0

03.

Energy Regulatory Commission.

0.0

2.

Capital avails.

26.1

01.

Capital recoveries:

26.1

01.

Funds delivered in trust, in favour of Federal Entities and public companies.

20.4

02.

Funds delivered in trust, in favour of private companies and individuals.

5.7

03.

Investments in drinking water and sewerage works.

0.0

04.

Disadditions.

0.0

05.

Other.

0.0

3.

Accessories.

0.0

4.

Incentives not included in the fractions of the Revenue Act caused in previous fiscal years pending settlement or payment.

0.0

7.

Revenue from sales of goods and services

874,587.8

1.

Sales of goods and services from decentralized agencies:

78,064.2

01.

Mexican Social Security Institute.

30, 129.6

02.

Security and Social Services Institute for State Workers.

47, 934.6

2.

State productive enterprise operating income:

796.523.6

01.

Oil Mexicans.

439, 706.9

02.

Federal Electricity Commission.

356, 816.7

3.

Revenue from state participation companies.

0.0

4.

Revenue from sales of goods and services produced in Central Government establishments.

0.0

8.

Participations and contributions

1.

Participations.

2.

Contributions.

3.

Conventions.

9.

Transfers, allocations, subsidies, and other

745,099.3

1.

Internal transfers and allocations to the public sector.

745,099.3

01.

Transfers from the Mexican Petroleum Fund for Stabilization and Development.

745,099.3

01.

Ordinary.

745,099.3

02.

Extraordinary.

0.0

2.

Transfers to the rest of the public sector.

0.0

3.

Subsidies and grants.

0.0

4.

Aids social.

0.0

5.

Pensions and retirements.

0.0

6.

Transfers to trusts, commands, and analogs.

0.0

10.

Income from

672,595.0

1.

Indebtedness internal:

604, 450.9

01.

Federal Government internal borrowing.

573, 365.9

02.

Other funding:

31.085.0

01.

Payment differential.

31.085.0

02.

Other.

0.0

2.

Indebtedness external:

0.0

01.

Federal Government external indebtedness.

0.0

3.

Deficit of direct control bodies and enterprises.

-58, 857.5

4.

State productive enterprise deficit.

127,001.6

Informational: Federal Government net borrowing

(10.1.01 + 10.2.01)

573, 365.9

When a law establishing any of the revenue provided for in this Article contains provisions indicating other income, the latter shall be deemed to be in the fraction corresponding to the the income referred to in this precept.

The Federal Executive is empowered to grant tax benefits during the 2015 fiscal year that are necessary to give due compliance with the decisions arising from the implementation of the international mechanisms for the settlement of legal disputes that determine a violation of an international treaty.

For reasons of public interest and when it is deemed necessary to avoid disproportionate increases in the price to the end user, the Federal Executive will fix the maximum prices to the end user, and for sale of the first hand of the liquefied petroleum gas, without any additional processing or requirement. The Federal Executive will have to send a detailed report on the mechanism for fixing the prices of gasoline, gas and electric power

the Finance and Public Credit and Public Credit commissions of the Chamber of Deputies.

The Federal Executive shall inform the Congress of the Union of the income from contributions paid in kind or in services, as well as, where appropriate, the destination thereof.

Derived from the amount of tax revenue to be obtained during the fiscal year 2015, a federal revenue collection of 2 trillion 312 thousand 918.2 million pesos is projected.

For the fiscal year 2015, the investment expenditure of the Federal Government and the productive enterprises of the State shall not be counted for the purposes of the budgetary balance provided for in Article 17 of the The Federal Law of Budget and Accountability, up to an amount equivalent to 2.5% of the Gross Domestic Product, of which 2.0% corresponds to Mexican Petroleum and 0.5% to the Federal Electricity Commission and for high-impact investments. in the terms of the 2015 Federation of the Federation Budget.

The resources that are received in 2015 for the rights referred to in Articles 254 to 261 of the Federal Law of Rights in force in 2014 will be transferred to the destinations mentioned in the aforementioned articles. articles. In the case of the resources referred to in Articles 256 and 257-Ter of the aforementioned law, they shall be transferred to the Fund for the Stabilization of Budgetary Income. In the case of the resources corresponding to the sectoral funds CONACYT-Secretaría de Energia-Hidrocargos and CONACYT-Secretaría de Energia-Sustentability Energetica, will be exercised in the terms of Article 88 of the Federal Budget Law and Accountability. In both cases the resources will be part of the transfers established, respectively, in Articles 87, fraction I and 88 of the last law cited. The remnant will be to cover the Federation's Budget of expenditures.

It is estimated that during the fiscal year 2015, in monetary terms, the payment in kind of the tax on services expressly declared to be of public interest by law, involving companies The concessionary of goods in the direct domain of the Nation, provided for in the Law establishing, reforming and adding to the provisions relating to various taxes published in the Official Journal of the Federation on 31 December 1968, will amount to the equivalent of 2.740.5 billion pesos.

The application of the resources referred to in the preceding paragraph shall be made in accordance with the provisions of the Federation for Fiscal Exercise 2015 Budget.

In order for the Federal Government to continue with the work recognized in the second transitional article of the " Decree for which various provisions of the Law creating the law are reformed and added Trust that will administer the fund for the strengthening of societies and cooperatives of savings and loan and support to its savers ", published in the Official Journal of the Federation on January 28, 2004, and in order to address the problem of savers affected by the irregular operation of the popular savings and loan boxes The Secretariat of Finance and Public Credit, through the area responsible for banking and savings, will continue with the implementation, strengthening and supervision of the actions or schemes that correspond to assist or intervene in the compensation of the savers concerned.

In the event that on the basis of the actions or schemes that are implemented in accordance with the foregoing paragraph, the transmission, administration or disposal, by the Federal Executive, of the goods and rights of the trust referred to in the first paragraph of the second transitional article of the Decree referred to in the preceding paragraph, the respective operations, in numbers or in kind, shall be recorded in order accounts, in order not to affect the assets or assets of the federal public authorities which carry out these operations.

The product of the disposal of the confiscated or abandoned rights and assets related to the judicial and administrative processes referred to in the second transitional article of the Decree indicated in the preceding paragraph shall be used for the first time to cover the administrative costs incurred by the federal public authorities carrying out the operations referred to in the preceding paragraph and shall subsequently be used to restore the Federal Government the public resources provided for the compensation of the affected savers referred to in that provision.

The resources that during the fiscal year 2015 are allocated to the Fund for the Stabilization of the Revenue of the Federative Entities in terms of the applicable provisions, may be used to cover the obligations arising from schemes which, in order to mitigate the decrease in federal shareholdings in the 2015 financial year, are implemented to enhance the resources which, under that fund, receive the federative entities.

Up to 25 percent of the contributions from the Federal District and the Federal District for the Strengthening of the Municipalities and Territorial Demarcations. Strengthening of the Federative Entities, corresponding to the federal entities, municipalities and territorial demarcations of the Federal District, will be able to serve as a source of payment or compensation of the obligations that they contract with the Federal Government, provided there is agreement between the parties and without necessary to obtain the authorization of the local legislature and the registration with the Secretariat of Finance and Public Credit in the Register of Obligations and Borrowings of Federative Entities and Municipalities.

Article 2o. The Federal Executive is authorized, through the Secretariat of Finance and Public Credit, to hire and exercise loans, loans and other forms of the exercise of public credit, including through the issuance of securities, in the terms of The General Law on Public Debt and the financing of the Federation for Fiscal Year 2015 expenditures, for an amount of internal net borrowing of up to 595 billion pesos, as well as for the amount resulting from the in accordance with the provisions of the Decree for which various provisions are amended, added and repealed provisions of the Federal Law on Budget and Accountability and the General Law on Public Debt, published in the Official Journal of the Federation on 11 August 2014, in the event of compliance with the conditions laid down in the Third and fourth transitional provisions of that Decree, in order to give effect to the taking-up authorized in those precepts. In addition, the Federal Executive may contract additional domestic public debt to the authorized, provided that the external net borrowing is less than that set forth in this article in an amount equal to that of the those additional obligations. The Federal Executive is authorized to hire and exercise credits, borrowings and other forms of the public credit exercise, including through the issuance of securities, for the financing of the Federation for Fiscal Year 2015, as well as to redeem or refinance federal public sector obligations, in order to obtain an amount of net external indebtedness of up to 6 billion dollars from the United States of America, which includes the amount of external net borrowing that would be exercised with agencies International financial. Similarly, the Federal Executive and the entities may contract additional external public debt to the authorized, provided that the internal net borrowing is less than that established in this article in an amount equivalent to that of those additional obligations. The calculation of the above shall be carried out on a single occasion on the last banking business day of the fiscal year of 2015 considering the exchange rate for debt securities denominated in foreign currency payable in the Mexican Republic. publish the Bank of Mexico in the Official Journal of the Federation, as well as the equivalence of the Mexican peso with other currencies to be known by the Bank of Mexico itself, in all cases on the date the operations were carried out corresponding.

The Federal Executive is also authorized to issue securities in national currency through the Secretariat of Finance and Public Credit, and to contract loans for exchange or refinancing of federal treasury obligations under the terms of the General Law on Public Debt. Likewise, the Federal Executive is authorized to hire credits or issue securities abroad in order to redeem or refinance external indebtedness.

The transactions referred to in the preceding paragraph shall not imply net additional borrowing to the authorised for the fiscal year 2015.

The Institute for the Protection of Bank Savings is authorized to hire credits or issue securities with the sole purpose of exclusively redeeming or refinancing its financial obligations, in order to cope to their payment obligations, to provide liquidity to their securities and, in general, to improve the terms and conditions of their financial obligations. The resources obtained with this authorization can only be applied in the terms established in the Law on the Protection of Bank Savings, including its transitional articles. These exchange and refinancing operations shall be reported quarterly to the Congress of the Union.

The Bank of Mexico will act as the financial agent of the Institute for the Protection of Banking Savings, for the issuance, placement, purchase and sale, on the domestic market, of the securities representative of the the debt of the Institute and, in general, for the service of such debt. The Bank of Mexico may also operate on its own with the securities referred to.

In the event that on the dates in which it corresponds to make payments for principal or interest of the securities that the Bank of Mexico places on behalf of the Institute for the Protection of Bank Savings, this will not be has sufficient resources to cover such payments in the account that, for this purpose, the Bank of Mexico takes, the Bank itself must proceed to issue and place securities in charge of the Institute for the Protection of Bank Savings, on behalf of the Bank of Mexico and for the amount necessary to cover the corresponding payments. In determining the characteristics of the issue and the placement, the Bank will seek the best conditions for the aforementioned Institute within what the market will permit.

The Bank of Mexico shall carry out the placement of the securities referred to in the preceding paragraph within a period of not more than 15 working days from the date of the present funds in the account of the Institute for the Protection of Bank Savings. Exceptionally, the Board of Government of the Bank of Mexico may extend this period one or more times for a period of not more than three months, if this is appropriate to avoid financial market disruption.

In compliance with the provisions of Article 45 of the Banking Savings Protection Act, it is available that, as long as the placement referred to in the previous paragraph is made, the Bank of Mexico may charge the " Current account that takes you to the Treasury of the Federation, without requiring the instruction of the Holder of that Treasury, to attend to the debt service that the Institute for the Protection of Banking Savings issues. The Bank of Mexico shall pay to the current account of the Treasury of the Federation the amount of the placement of securities that it carries out in terms of this article.

The shares, coupons or securities representative of the capital or social parts expropriated from the companies listed in the " Decree for which they are expropriated for public benefit, in favour of the Nation, shares, coupons and/or securities representative of the capital or social parts of the companies that are listed below ", published in the Official Journal of the Federation on 3 and 10 September 2001, to be delivered to the Government Federal, to be received through the Secretariat of Agriculture, Livestock, Development Rural, Fishing and Food, will be free of commercial taxation and will not compute to consider their broadcasters as parastatal entities, so they will not be subject to the regime applicable to them.

It will be directly to the Secretariat of Agriculture, Livestock, Rural Development, Fisheries and Food, to exercise the corporate rights deriving from the ownership of the shares, the coupons or the securities representing the capital or expropriated social parties referred to in the preceding paragraph, designating representatives for that purpose and resolving the situations of fact or of the right to which they arise in respect of such situations, and to inform the Treasury of the Federation of the fate that will be given to them, without further processing, perform the corresponding transmission.

The development bank, the National Financial Agency for Agricultural, Rural, Forestry and Fisheries Development, the promotion funds and the Institute of the National Fund for the Consumption of Workers are authorized a set amount of financial intermediation deficit, defined as the Outcome of Operation that considers the Neta Constitution of Preventive Credit Reserves, of zero pesos for the Fiscal Year 2015.

The amount authorized in accordance with the preceding paragraph may be appropriate subject to the authorization of the governing body of the entity concerned and with the favourable opinion of the Secretariat of Finance and Credit Public.

The amounts set forth in Article 1o., numeral 10 "Income from Financing" of this Law, as well as the amount of net domestic debt entered in this article, shall be, if applicable, modified as a result of the distribution, between the Federal Government and direct control agencies and companies, of the amounts authorized in the Federation for Fiscal Year 2015.

It is authorized for Mexican Petroleum and its subsidiary production companies to hire and exercise credits, borrowings and other forms of the exercise of public credit, including through the issuance of securities, as well as the exchange or refinancing of its constitutional obligations of public debt, in order to obtain an amount of internal net borrowing of up to 110 billion pesos, and an amount of net external indebtedness of up to 6 thousand pesos. 500 million dollars from the United States of America, will also be contracted additional to authorised domestic or external public debt obligations, provided that the external or internal net borrowing, respectively, is less than that set out in this paragraph in an amount equivalent to that of those obligations additional. The use of the previous debt must meet the approved financial balance goal.

The Federal Electricity Commission and its subsidiary production companies are authorized to hire and exercise loans, loans and other forms of the public credit exercise, including through the issuance of securities, as well as the exchange or refinancing of its constituent obligations of public debt, in order to obtain an amount of net domestic debt of up to 8 billion pesos, and an amount of net external indebtedness of up to $700 million from the United States of America, as well as to contract additional internal or external public debt to the authorised, provided that the net external or internal borrowing, respectively, is less than that set out in this paragraph in an amount equivalent to that of the said additional obligations. The use of the previous debt must meet the approved financial balance goal.

The computation of the above two paragraphs will be made on a single occasion, the last banking business day of the fiscal year 2015 considering the exchange rate for debt securities. denominated in foreign currency payable in the Mexican Republic published by the Bank of Mexico in the Official Journal of the Federation, as well as the equivalence of the Mexican peso with other currencies that the Bank of Mexico itself, in all the cases on the date on which the corresponding operations were carried out.

The Secretariat of Finance and Public Credit will report to the Congress of the Union, an advance of the Annual Financing Program by June 30 at the latest, highlighting the behavior of the various items in which reference is made to the financing of the Capital and Refinancing Expenditure.

Article 3o. The Federal District is authorized to hire and exercise loans, loans, and other forms of public credit for a net borrowing of 5 billion pesos for the financing of works contemplated in the budget. Discharges from the Federal District for Fiscal Year 2015. Also, the contracting and the exercise of loans, loans and other forms of public credit are authorized to carry out operations to exchange or refinance the public debt of the Federal District.

The financing referred to in this article will be subject to the following:

I.            They must be hired in accordance with the General Law on Public Debt, in this article and in the procurement guidelines that the Secretariat of Finance and Public Credit will issue.

II.           The works to be financed with the amount of net debt authorized shall:

1.       Produce directly an increase in public revenue.

2.       Contemplate the Federal District's Budget for Fiscal Year 2015.

3.       Adhere to applicable legal provisions.

4.       Prior to the contracting of the respective financing, to have registration in the portfolio that integrates and manages the Secretariat of Finance and Public Credit, in accordance with the terms and conditions that the same determines for that effect.

III.          The financing operations must be contracted in the best conditions that the credit market offers, which will benefit the Federal District's finances and the instruments that, as a result of the Secretary of Finance and Public Credit, do not affect the sources of financing of the federal public sector or of the other federal entities and municipalities.

IV.         The amount of the disbursements of the resources derived from financing that integrate the authorized net indebtedness and the rate at which they come, must involve direct correspondence with the ministries of resources that go presenting the respective works, in such a way that the exercise and implementation of the aforementioned resources must be taken at the same time and as the payment of the said ministries proceeds. The disbursement of these resources must be directed directly to the payment of those works which have already been awarded under the relevant standard.

V.          The Federal District Government, through the Head of Government, shall forward quarterly to the Congress of the Union a report on the state of the entity's public debt and the exercise of the amount authorised, broken down by its origin, source of financing and destination, specifying the financial characteristics of the operations performed.

VI.         The Federation's Higher Audit Office, in coordination with the Federal District Legislative Assembly's Financial Accounting Office, will conduct audits of the financing contracts and operations, the acts associated with the application of the corresponding resources and compliance with the provisions of this Article.

VII.        The Head of Government of the Federal District will be responsible for strict compliance with the provisions of this article, as well as for the General Public Debt Law and the procurement guidelines issued by the Secretariat of Finance and Public Credit. The violations of the orders cited shall be punishable in the terms that they legally correspond to and in accordance with the regime of responsibilities of the federal public servants.

VIII.       The quarterly progress reports that the Head of Government gives to the Congress of the Union in accordance with the fifth paragraph of this Article shall contain a specific paragraph of public debt, in accordance with the following:

1.       Evolution of public debt during the reporting period.

2.       The principal maturity profile for the corresponding tax year and for at least the next 5 fiscal years.

3.       Placement of authorized debt, by receiving entity and application to specific works.

4.       Relation of works to which the resources of the disbursements made from each financing have been allocated, which integrate the authorized net borrowing.

5.       Composition of the debt balance per user of the resources and by creditor.

6.       Debt service.

7.       Financial cost of the debt.

8.       Exchange or refinancing.

9.       Evolution by credit line.

10.     The placement program for the remainder of the tax year.

IX.         The Head of Government of the Federal District, through the Secretariat of Finance, shall forward to the Congress of the Union by 31 March 2015 at the latest, the programme for the placement of the debt authorised for the financial year 2015.

Article 4o. In the fiscal year 2015, the Federation will collect revenue from long-term productive infrastructure projects of direct and conditional investment from the Federal Electricity Commission for a total of 209,915.0 million of pesos, of which 140,906.9 million pesos correspond to direct investment and 69,008.1 pesos to conditional investment.

Article 5o. The Federal Executive is authorized to hire investment projects financed by the Federal Electricity Commission in the terms of Articles 18 of the General Law on Public Debt and 32, second to sixth, of the Federal Law on Budget and Accountability, as well as of Title IV, Chapter XIV, of the Regulation of the latter order, totaling 97.204.4 million pesos, of which 69,192.7 million pesos for direct investment projects and 28.011.7 billion pesos correspond to conditional investment projects.

The conditional funded investment projects referred to in the preceding paragraph and in the article 4. of this Law, will be exercised in accordance with the estimate that the Secretariat of Energy will make on the evolution of the operating margin of reserve of the National Electrical System. Such an indicator on its scale and methodology should be sent to the Congress of the Union through the Energy Committee of the Chamber of Deputies.

Article 6o. The Federal Executive Branch, through the Secretariat of Finance and Public Credit, is authorized to fix or modify the compensation to be covered by the decentralized organizations and state participation companies for the goods. (a) federal funds provided or allocated to them for their exploitation or in relation to the amount of the gross proceeds or proceeds they receive.

Article 7o. Petroleos Mexicanos, its subsidiary organizations and/or its subsidiary production companies, as appropriate will be the following:

I.            On account of the monthly provisional payments referred to in Article 42 of the Law of Revenue on Hydrocarbons in respect of the right for shared utility, Mexican Petroleum, in itself and on behalf of its subsidiary bodies and/or its subsidiary production companies that are considered as allocatarios in terms of the aforementioned Law, will make a monthly payment according to the following table:

Month

Payment

(Millions of weights)

January

34,323

February

32,580

March

38,401

April

33.742

Mayo

34,323

June

37,820

Julio

34,323

August

38,401

September

33.742

October

34,323

November

37,820

December

34,323

The monthly payments set out in this fraction shall be made no later than the 19th day of each month; where the said day is indeft, the payment shall be must be made on the following working day. These payments will be made to the Mexican Petroleum Fund for Stabilization and Development, and will form part of the amount set forth in Section II (g) of Article 16 of the Law of the Mexican Petroleum Fund for Stabilization and Development.

II.           When in a place or region of the country the prices of gasoline or diesel are established, Mexican Petroleum, its subsidiary bodies and/or its subsidiary production companies will not be obliged to pay the tax. special production and services for such overpricing in the disposal of these fuels.

III.          Make, on account of the income tax of the fiscal year 2015, by the income from the activities of exploration and extraction of hydrocarbons, monthly payments of one billion pesos, which they will have to find at the latest by day 17 of the immediate month after the month to which the payment corresponds. Against the income tax of the fiscal year 2015, the monthly payments to which this fraction is actually paid will be credited.

IV.         Submit statements, make payments and comply with the obligations to retain and enter contributions from third parties, to the Treasury of the Federation, through the outline for the presentation of statements that for such effect set the Tax Administration Service.

The Secretariat of Finance and Public Credit is empowered to modify the amount of the monthly payments provided for in this article and, where appropriate, to determine the suspension of such payments, where they exist. Changes in the income of Mexican Petroleum, its subsidiary organizations and/or its subsidiary production companies that warrant it, as well as to issue the specific rules for the application and fulfillment of the provisions of this Article.

The Secretariat of Finance and Public Credit will report and explain the modifications to the amounts that, by extraordinary income or a decrease in the amounts, will impact the monthly payments established in this In a report to be presented to the Finance and Public Credit Commission and to the Center for Public Finance Studies, both of the Chamber of Deputies, within the month following the one in which these modifications are generated, as well as in the Quarterly Reports on Economic Situation, Public Finance and Debt Public.

The monthly payments set out in section I of this article must be transferred and concentrated in the Federation's Treasury by the Mexican Petroleum Fund for Stabilization and Development, no later than the day after its receipt, account of the transfer referred to in Article 16, fraction II, (g) of the Law of the Mexican Petroleum Fund for Stabilization and Development.

The costs of maintaining and operating the integral infrastructure projects of Mexican Petroleum that, until before the entry into force of the " Decree by which different and different Provisions of the Federal Law on Budget and Accountability, published in the Official Journal of the Federation on 13 November 2008, were considered long-term productive infrastructure projects in terms of Article 32 of that Law, shall be recorded as investment.

Chapter II

Administrative Facilities and Tax Benefits

Article 8o. In cases of extension for the payment of tax credits, surcharges will be caused:

I.            At 0.75 percent monthly on the insolute balances.

II.           When in accordance with the Fiscal Code of the Federation, the payment in instalments is authorized, the rate of surcharges shall be applied as follows, on the balances and during the period in question:

1.       For payments in instalments of up to 12 months, the rate of surcharges will be 1 percent monthly.

2.       For payments in instalments of more than 12 months and up to 24 months, the rate of surcharges will be 1.25 percent monthly.

3.       For payments in instalments in excess of 24 months, as well as for deferred payments, the rate of charges will be 1.5 percent per month.

The rate of surcharges set forth in section II of this article include the update made in accordance with the Federation Tax Code.

Article 9o. The agreements and general provisions issued in the Ramo de Hacienda are ratified, of which they have derived benefits granted in terms of this Law, as well as for which the total or partial suspension of the collection of charges and decisions issued by the Secretariat of Finance and Public Credit on the causation of such charges.

Ratified the conventions that have been concluded between the Federation on the one hand and the federative entities, autonomous organizations by constitutional provision of these, decentralized public bodies of the same and the municipalities, on the other hand, in which the two shall be concluded between them. The agreements concluded or concluded between the Federation on the one hand and the federative entities on the other hand, in which the incentives to be received by the federative entities themselves and, where appropriate, the municipalities, by goods or vehicles of foreign origin, which have been placed in a precautionary manner by the same, which pass on to the property of the Federal Prosecutor's Office.

Under the foregoing paragraph, the provisions of Article 6a of the Federal Law for the Administration and Disposal of Public Sector Goods shall not apply.

Article 10. The Federal Executive, through the Secretariat of Finance and Public Credit, is authorized to fix or modify the benefits that will be charged in the fiscal year 2015, including for the use, enjoyment, exploitation or exploitation of property subject to the public domain regime of the Federation or the provision of services in the exercise of the functions of public law for which no rights are established or which for any legal reason are not paid.

To establish the amount of the leverage, criteria for economic efficiency and financial consolidation will be taken into consideration and, if necessary, will be the following:

I. The amount to be covered by the use, enjoyment, exploitation or exploitation of goods or the provision of services that have a reference It shall be established in the light of the recovery of the use, enjoyment, exploitation or exploitation of goods or the provision of services of similar characteristics in countries with which Mexico maintains commercial ties.

II. The taking advantage of the use, enjoyment, exploitation or exploitation of goods or the provision of services, which have no reference The cost of these costs will be considered, provided that it is derived from a valuation of these costs in terms of economic efficiency and financial consolidation.

III. ........................................ These respond to marketing or rationalization strategies and are generally granted.

During the fiscal year 2015, the Secretariat of Finance and Public Credit, by means of resolutions of a particular nature, will approve the amounts of the leverage that the Federal Public Administration's agencies will charge, except where its determination and recovery is provided for in other laws. To this end, the agencies concerned will be obliged to submit to them for approval, during the months of January and February 2015, the amounts of the availments that are collected on a regular basis. Any advantage that is not submitted to the approval of the Secretariat of Finance and Public Credit shall not be charged for the dependency in question as of 1 March 2015. Also, the use of the use of the authorization, the authorization of which has been denied by the Secretariat of Finance and Public Credit, may not be charged for the dependency in question, from the date on which the notification of the resolution takes effect. respective. The requests that make the dependencies and the authorization of the use by the Secretariat of Finance and Public Credit, will be carried out by the issuing of documents with the signature autograph of the public servant digital certificates, equipment or automated systems; for which, in place of the autograph signature, electronic identification means and the advanced electronic signature shall be used in terms of the applicable provisions.

The use of electronic means of identification referred to in the preceding paragraph shall produce the same effects as the legal provisions give to documents with a self-describing signature and, consequently, shall have the same value binding.

The authorizations to fix or modify the quotas of the benefits granted by the Secretariat of Finance and Public Credit during the fiscal year 2015 will only have its effects for that year and, where appropriate, the Secretariat authorize the specific destination for the uses that the corresponding dependency receives.

When the Secretariat of Finance and Public Credit establishes a profit on the basis of the sovereign guarantee of the Federal Government or the capital recoveries of the institutions of development banks, the resources they may be used for the capitalisation of development banks or for the promotion of actions to be carried out by the bank, without prejudice to the provisions of the last paragraph of Article 12 of this Law.

The surplus revenue from the profit-taking referred to in Article 1 (1) (a), (a) of (a) of (a) of (a) to (b) and (c) of this Law by way of a share of the shares held by the dealers in general In the Federal Budget and Accountability Act, the communication and the energy supply companies, different from parastate entities and other uses, respectively, may be used in the terms of the Federal Law on Budget and Liability. It would make investment spending on infrastructure.

As long as the leverage referred to in this article for the fiscal year 2015 is not authorized, those in force shall apply as of December 31, 2014, multiplied by the corresponding factor according to the month in which were authorised or, in the case of a subsequent amendment, as of the last time they were amended in that fiscal year, in accordance with the following table:

MES

FACTOR

January

1.0389

February

1.0297

March

1.0271

April

1.0243

Mayo

1.0262

1.0295

July

1.0278

August

1.0249

September

1.0232

October

1.0194

November

1.0143

December

1,0052

In the case of the use that, in the previous immediate exercise, has been fixed in percentages, the percentages authorized by the Secretariat of Finance and Public Credit will continue to be applied during 2015. in force until 31 December 2014, until such time as the Secretariat does not issue an answer to the application for authorisation by 2015.

The use of fines, penalties, conventional penalties, compensatory fees, capital recoveries, those referred to in the Federal Law for the Administration and Disposal of Public Sector Goods, the Federal Law on Economic Competition, and the Federal Telecommunications and Broadcasting Law, as well as the accessories of the use of the use, do not require authorization from the Secretariat of Finance and Public Credit for its recovery.

Trying to take advantage of the fact that they have not been charged in the previous exercise or that they are not collected on a regular basis, the agencies concerned will have to submit to the Secretariat for approval of Finance and Public Credit the amount of the leverage they intend to collect, within a period not less than 10 days prior to the date of its entry into force.

In those cases where the obligation to submit proof of payment of the benefits referred to in this article is not complied with within the time limits for such effects to be fixed, the provider the service or the grant of the use, enjoyment, exploitation or exploitation of goods subject to the public domain of the Federation concerned shall proceed in accordance with the provisions of Article 3o. of the Federal Law of Rights.

The service provider or the licensor of the use, enjoyment, exploitation or exploitation of goods subject to the regime of public domain of the Federation, shall inform the Secretariat of Finance and Credit By March 2015 at the latest, the public shall publish the concepts and amounts of the revenue they have received for the purposes of the use, as well as of the whole of the whole of the Federation's Treasury for those concepts, during the financial year. Previous immediate.

The subjects referred to in the preceding paragraph shall submit a report to the Secretariat of Finance and Public Credit, during the first 15 days of July 2015, in respect of their income and their income. the concept that they have received for the first half of the current fiscal year, as well as those they are scheduled to receive during the second half of the financial year.

Article 11. The Federal Executive, through the Secretariat of Finance and Public Credit, is authorized to fix or modify, by means of resolutions of a particular nature, the quotas of the products that intend to charge the dependencies during the fiscal year 2015, even if its collection is provided for in other laws.

The authorizations to fix or modify the quotas of the products to be granted by the Secretariat of Finance and Public Credit during the fiscal year 2015 will only have its effects for that year and, in its Case, the said Secretariat shall authorise the specific destination for the products receiving the corresponding dependency.

For the purposes of the preceding paragraph, the agencies concerned will be obliged to submit to their approval, during the months of January and February 2015, the amounts of the products that are collected regular way. Products that are not subject to the approval of the Secretariat of Finance and Public Credit, may not be charged for the dependency in question as of March 1, 2015. Also, products whose authorization has been denied by the Secretariat of Finance and Public Credit, may not be charged for the dependency in question, as of the date on which the notification of the respective resolution takes effect. The requests that the agencies make and the authorization of the products by the Secretariat of Finance and Public Credit, will be made by the issuance of documents with the autograph signature of the public servant digital certificates, equipment or automated systems; for which, in place of the autograph signature, electronic identification means and the advanced electronic signature shall be used in terms of the applicable provisions.

The use of the electronic means of identification referred to in the preceding paragraph shall produce the same effects as the legal provisions give to documents with a self-describing signature and, in consequence, they will have the same binding value.

As long as the products referred to in this article for the fiscal year 2015 are not authorized, the applicable products shall apply as of December 31, 2014, multiplied by the factor corresponding to the month in which they were or, in the case of a subsequent amendment, as of the last time they were amended in that fiscal year, in accordance with the following table:

MES

FACTOR

January

1.0389

February

1.0297

March

1.0271

April

1.0243

Mayo

1.0262

June

1.0295

July

1.0278

August

1.0249

September

1.0232

October

1.0194

November

1.0143

December

1,0052

In the case of products that, in the previous immediate exercise, have been fixed in percentages, the percentages authorized by the Secretariat of Finance and Public Credit that are in force will continue to be applied during 2015. until 31 December 2014 until such time as the Secretariat does not issue an answer in respect of the application for authorisation by 2015.

Products by way of conventional penalties, those that are established as consideration derived from a tender, auction or auction, interest, as well as products that come from leases or enajenations made by both the Institute of Administration and Avaluos of National Goods and by the Service of Administration and Disposal of Goods and the accessories of the products, do not require authorization from the Secretariat of Finance and Public Credit for collection.

Of the proceeds from the disposal of the assets made by the Service of Administration and Disposal of Goods, in respect of the goods owned by the Federal Government that have been transferred by the Treasury of the Federation, the Service of Administration and Disposal of Goods shall discount the amounts necessary to finance other transfers or mandates of the Treasury itself; the remaining amount up to the amount determined by the Governing Board of that body will be deposited in a fund that will be used to finance, together with the resources tax and property of the agency, the operations of the agency, and the remnant will be informed to the Treasury of the Federation in the terms of the applicable provisions. In the mechanism provided for in this subparagraph, it may be applied to revenue from foreign trade assets transferred by the customs authorities, including for the payment of compensation for goods from the customs authorities of the Member States. external trade which the Service of Administration and the disposal of goods must carry out by a mandate of administrative or judicial authority; irrespective of whether or not the property has been transferred to that Agency by the entity Transfer.

For the purposes of the preceding paragraph, the Service of Administration and the Disposal of Goods shall send the Chamber of Deputies, in a semi-annual manner, a report containing the breakdown of the operations carried out on the occasion of the transfers of goods from the Federal Government of the authorities referred to in the above paragraph.

Net income from the assets made by the Service of Administration and the disposal of assets may be used up to 100 percent to finance other transfers or mandates of the same entity. transfer, as well as for the payment of the credits that have been granted by the development bank to cover the operating expenses of the transferred goods, provided that in the act of receipt of the transferred goods or in the agreement the effect of this situation is to be noted. The provisions of this paragraph do not apply to the disposal of confiscated goods referred to in the penultimate paragraph of Article 13 of this Law.

The income from the disposal of the goods on which the extinction of the domain is declared and its fruits shall be destined for the purposes set out in Article 54 of the Federal Law on the Extinction of the Domain, Regulation of Article 22 of the Political Constitution of the United Mexican States.

Dealing with products that have not been charged in the previous exercise or that are not collected on a regular basis, the agencies concerned will have to submit to the Secretariat of Finance and Public Credit for approval. of products which they intend to charge, within a period not less than 10 days prior to the date of their entry into force.

The Federal Public Administration's offices must inform the Secretariat of Finance and Public Credit, no later than the month of March 2015, of the concepts and amounts of income that they have received for products, as well as as of the integers made to the Federation Treasury by such concepts during the previous immediate fiscal year.

The dependencies referred to in the preceding paragraph shall submit a report to the Secretariat of Finance and Public Credit, during the first 15 days of July 2015 in respect of the income and its concept received by products during the first half of the financial year mentioned, as well as those scheduled to be received during the second half of the year.

Article 12. The revenue collected by the Federal Public Administration agencies or their administrative bodies, which are not concentrated on the various concepts established by this Law, should concentrate on the Treasury of the Federation on the working day following that of its receipt and shall be reflected, whatever its nature, both in the records of the Treasury itself and in the Federal Public Finance Account.

They will also concentrate on the Treasury of the Federation within the period specified in the previous paragraph, rights and benefits, for the use, enjoyment, exploitation or exploitation of radio spectrum and services related to this, as well as the taking advantage of violations of the Federal Economic Competition Act.

The failure to comply with the appropriate concentration referred to in the preceding paragraphs will result in the obligation to pay financial charges for damages to the public agencies or bodies. Fiscus Federal, without exceeding its authorized budgets or those of the service provider or the grantor of the use, enjoyment, exploitation or exploitation of goods subject to the regime of public domain of the Federation. The annual rate applicable to these financial charges will be 1.5 times the rate of averaging the Bank of Mexico's Weighted Rate of Banking Fund, issued daily by the Bank of Mexico on its website for the duration of the concentration. In the event that the aforementioned fee is not published for any reason, the interest rate that the Bank of Mexico will make known to replace it will be used.

The amount of financial charges shall be determined by dividing the annual fee referred to in the preceding paragraph by 360 and multiplying by the number of days from the date on which it was due to be made. the concentration and until the day on which the concentration is carried out. The result obtained will be multiplied by the unconcentrated amount in a timely manner.

The financial burden referred to in this Article shall not apply when the Federation's Treasury is credited with the practical impossibility of the appropriate concentration, provided that have the respective validation of the internal control body at the dependency or organ concerned.

Direct control entities, the legislative and judicial powers and the autonomous bodies by constitutional provision, will only record the income they obtain for any concept in the corresponding to this Law, except as provided in the second paragraph of this article, and shall keep at the disposal of the review bodies of the Federal Public Finance Account, the documentation of such income.

For the purposes of recording the income referred to in the preceding paragraph, the Secretariat of Finance and Public Credit shall be presented with the proof of obtaining such income. the revenue, or, of the reports endorsed by the internal control body or the respective commission of the governing body, as the case may be, by specifying the amounts of the value added tax which have been transferred by the acts or by the activities that resulted in the collection of the revenue.

The indirect control entities will have to inform the Secretariat of Finance and Public Credit about their income, in order to be able to prepare the quarterly reports that the Federal Budget and Accountability Act and are reflected within the Federal Public Finance Account.

The income from social security contributions to the Mexican Social Security Institute, the Institute for Security and Services, will not be concentrated in the Federation's Treasury. Social Workers of the State and the Social Security Institute for the Mexican Armed Forces, which may be collected by the offices of the institutes themselves or by the credit institutions authorized by the Secretariat of Hacienda y Crédito Público, with the established accounting requirements and be reflected in the Federal Public Finance Account.

The income from the contributions and the credits retained by employers for the National Housing Fund Institute for the National Housing Fund will not be concentrated in the Federation's Treasury. Workers.

The income of educational institutions, plants and research centers of the agencies providing higher, higher, post-graduate, higher education, and higher education services. training for the work of the public sector, for the provision of services, the sale of goods derived from their substantive activities or any other route, including those which generate their schools, schools and teaching and research units; be part of their assets, if any, they shall be administered by their own institutions and shall be used for their purposes and institutional programmes, in accordance with the applicable budgetary provisions, without prejudice to the provisions of the first paragraph of this Article.

For the timely exercise of the resources referred to in the previous paragraph, the Secretariat of Finance and Public Credit may establish a revolving fund to guarantee its delivery and implementation within a period of time. not more than 10 working days, counted from the fact that the revenue has been concentrated in the Federation's Treasury.

The educational institutions, the plantes and research centers of the agencies that provide higher, higher, post-graduate, research and training services for the job of the public sector, they must inform the Secretariat of Finance and Public Credit semi-annually of the origin and application of their income.

The revenue from marketing projects for greenhouse gas reduction certificates, such as carbon dioxide and methane, will be allocated to the entities that generate them, for the project implementation that generated them or projects of the same nature.

Contributions, products or benefits to which non-tax laws grant a nature other than that established in the tax laws shall have the nature established in the laws tax. Provisions which are contrary to the provisions of this Article shall be repealed, in their conductive part.

The income obtained by the agencies and entities that make up the Federal Public Administration, to which non-tax laws grant a different nature to the concepts provided for in the Article 1. of this Law, shall be considered as falling within the fraction corresponding to that article.

This article is without prejudice to the obligation to concentrate public resources at the end of the financial year at the Treasury of the Federation, in accordance with the terms of Article 54, paragraph third, of the Federal Law on Hacendaria Budget and Accountability.

The remaining public resources for the termination or termination of an escrow, mandate or similar contract shall be concentrated in the Federation's Treasury under the nature of the products. or taking advantage, according to its origin, and may be used for the dependency that brought the resources or the dependency or entity that are in accordance with the purposes or object for which the trust, mandate or similar contract was created, except for those for a different destination is provided for in the relevant instrument. In addition, the surplus revenue from the use referred to in paragraph 6.2.01, with the exception of Article 1 (2) (1) (04). of this Law, by way of capital recoveries, can be used, in the terms of the Federal Law of Budget and Liability Hacendaria, to expenditure of investment in infrastructure.

Article 13. The proceeds to be collected for the purposes of property that will become the property of the Federal Prosecutor will be entered into the Federation's Treasury until the time the consideration is given. agreed to the disposal of such goods.

Dealing with the execution expenses that the Federal Prosecutor will receive, they will find out to the Treasury of the Federation until the moment they are actually charged, without classifying them in the concept of the contribution or use of which are accessories.

The income to be entered into the Treasury of the Federation for the purposes of property that will become the property of the Federal Tax Office or execution expenses, will be the net income that will result from subtracting the income received from the Federal Tax Office. (a) the fees for the disposal of the goods or for carrying out the administrative procedure for the execution which resulted in the recovery of the implementing costs, as well as the fees referred to in the following paragraph.

Net income from divestiture of shares, cession of rights, negotiations, and the disincorporation of parastate entities are the resources effectively received by the Federal Government, once discounted. (a) the fees to be paid to financial agents, contributions, administrative, maintenance and sales expenses, special commissioners ' fees other than public servants responsible for such fees; processes, as well as payments of the claims arising from them the acquirers or third parties, for hidden liabilities, tax or other liabilities, non-existent assets and matters in dispute and other similar charges to all those mentioned. With the exception of the provisions of the seventh paragraph of this article for the deincorporation of parastatal entities, the net income referred to in this paragraph shall be concentrated in the Federation's Treasury and shall be manifest both in the records of the Treasury itself and in the Federal Public Finance Account.

The provisions of the preceding paragraph shall apply to the disposal of shares and the transfer of rights when they involve third-party contracts to carry out such processes, which shall be subject to provided by the Law on Procurement, Leases and Services of the Public Sector.

In addition to the concepts mentioned in the third and fourth paragraphs of this Article, to the income obtained by the disposal of goods, including shares, by the disposal and recovery of financial assets and the transfer of rights, all of which are the property of the Federal Government, or of any transferring entity in terms of the Federal Law for the Administration and Disposal of Public Sector Goods, as well as the Disintegrating entities, they will be able to discount a percentage, by way of expenses (a) indirect operations, which may not be more than 7%, in favour of the Service of Administration and the disposal of goods, where the latter has been entrusted with the implementation of those procedures. This percentage shall be authorised by the Governing Board of the said entity and shall be used to finance, together with the body's fiscal and economic resources, the agency's operations.

The remaining resources of the processes for the disincorporation of completed entities may be used to cover the expenses and liabilities arising from the processes of disintegrating loss-making entities directly or through the The Fund for the Disincorporation of Entities, provided that the opinion of the Intersecretarial Commission on Public Expenditure, Financing and Disposal is received, without the need to concentrate them on the Federation's Treasury. These resources must be identified by the liquidator, trustee or process manager in a specific sub-account.

The liabilities of decentralized bodies in the process of disincorporation that will have the Federal Government as a creditor, with the exception of those with the character of tax credit, will be extinguished in full without need for authorisation, and the appropriations will be cancelled from the public accounts.

The remaining resources of the processes of disintegrating entities that are in the Entity Disposal Fund may remain affected to this to address the expenses and liabilities of the Lack of incorporation of deficit entities, following the opinion of the Inter-secretarial Commission on Public Expenditure, Financing and Disposal. The transfer of goods and rights to the Fund for the Disposal of Entities which, with the favourable opinion of the Commission, shall be carried out by entities in the process of disincorporation, shall not be considered to be in order to complete the residual activities. of the respective process.

Dealing with the processes of disintegrating entities incorporated or involving non-supported parastate entities or other entities with own resources, the remaining resources that correspond to these processes will enter their respective treasuries to address their expenses.

The income obtained from the sale of insured property whose administration and destination have been entrusted to the Service of Administration and Disposal of Goods, in terms of the Federal Law for Administration and Alienation of Public Sector Goods shall be kept in order accounts until the legal status of such goods is defined. Once the legal status is determined, the discounts referred to in this Article may be applied to the proceeds, prior to the entire payment to the Treasury of the Federation or to the delivery to the dependency or entity that has the right to receive them.

The proceeds from the disposal of confiscated goods and their fruits, as referred to in Article 1 (1). of the Federal Law for the Administration and Disposal of Goods of the Public Sector, will be used for the compensation referred to in Articles 66, 67 and 69 of the General Law of Victims and once it is covered, it does not proceed or not instructed, the remaining resources or their totality will be delivered in equal parts, to the Judicial Branch of the Federation, to the Attorney General of the Republic and to the Secretariat of Health, with the exception of the provisions of the third paragraph of the Article 1o. of this Law.

The income that the Federation will obtain in terms of article 71 of the General Law of Victims, will be integrated into the patrimony of the Fund of Aid, Assistance and Integral Repair provided for in the Law cited.

Article 14. This law shall apply to revenue which, by any concept, is received by the State Federal Public Administration entities that are subject to control in the The terms of the Federal Law on Budget and Accountability, of its Rules of Procedure and of the Budget of the Federation for Fiscal Year 2015, among which the following are included in the following:

I.            Mexican Social Security Institute.

II.           Institute of Safety and Social Services of State Workers.

The entities referred to in this article must be registered in the Federal Taxpayer Register and keep accounting in the terms of the tax provisions, as well as present the information statements that correspond to the terms of those provisions.

Article 15. When prior to January 1, 2015, a person has incurred infringement of the customs provisions in the cases referred to in Article 152 of the Customs Act and the date of entry into force. of this Law has not been imposed the corresponding sanction, such sanction will not be determined if, by the circumstances of the infringer or the commission of the infraction, the applicable tax credit does not exceed 3,500 units of investment or its equivalent in national currency as at 1 January 2015.

During the fiscal year 2015, taxpayers who are fined for violations resulting from non-compliance with federal tax obligations other than payment obligations, among others, related to the payment of the tax with the Federal Register of Contributors, with the submission of declarations, requests or notices and with the obligation to keep accounts, as well as those who are fined for not making the provisional payments of a the contribution, in accordance with the provisions of Article 81, section IV of the Tax Code the Federation, with the exception of those imposed for the purposes of declaring excess tax losses and those referred to in Article 85 (1) of that Code, irrespective of the exercise by which they correct their situation arising from the exercise of They shall pay 50% of the fine which corresponds to them if they carry out such a payment after the tax authorities have initiated the exercise of their powers of verification and until before the minutes have been released. final of the home visit or the trade of observations referred to in the sixth subparagraph is notified Article 48 of the Tax Code of the Federation, provided that, in addition to that fine, the omitted contributions and their accessories are paid, where appropriate.

For the purposes of the preceding paragraph, where taxpayers correct their tax situation and pay the contributions omitted together with their accessories, if any, after the final act is lifted of the home visit or notice of the trade of observations referred to in that paragraph, but before the resolution is notified to determine the amount of the contributions omitted, the taxpayers will pay 60 percent of the fine which corresponds to them as long as the other requirements laid down in the paragraph are met previous.

Article 16. During the fiscal year 2015, you will be the following:

A.          For fiscal stimulus:

I.        A fiscal stimulus is given to people who carry out business activities, except for mining, and which to determine their usefulness can deduce the diesel they acquire for final consumption, provided that it is used exclusively as fuel in machinery in general, except vehicles, consisting in permitting the accreditation of the excise duty on production and services referred to in Article 2o. -A, fraction I of the Law on the Special Tax on Production and Services which the persons who dispose of diesel on national territory have caused by the disposal of such fuel.

The stimulus referred to in the preceding paragraph shall also apply to marine vehicles provided that the requirements are met by means of a general set the Tax Administration Service.

II.       For the purposes of the above fraction, the contributors will be as follows:

1.       They may only credit the excise duty on production and services which the persons who dispose of diesel on national territory have caused by the disposal of diesel in terms of Article 2o. -A, fraction I of the Law of the Special Tax on Production and Services.

For the purposes of the preceding paragraph, the amount to be credited shall be the amount of the application of Article 2o. -A, fraction I of the Special Tax Law on Production and Services, which is specifically and separately stated in the relevant voucher.

In cases where diesel is acquired from authorized agencies or distributors, the tax that they can credit will be the one that results from applying the 2o. -A, fraction I of the Law of the Special Tax on Production and Services, and that it is stated expressly and separately in the proof that they are issued by those agencies or distributors and that it must be equal to that which the persons who are diesel on national territory has caused the disposal of such agencies or distributors of diesel, in the part corresponding to the fuel which the said agencies or distributors have disposed of them. In no case shall the return of the quantities referred to in this numeral be returned.

2.       People who use diesel in agricultural or forestry activities may credit an amount equal to the amount that will result from multiplying the purchase price of the diesel at the service stations and consisting of the corresponding voucher, including the value added tax, by the factor of 0.355, instead of applying the provisions of the previous number. For the purpose of determining the stimulus in the terms of this paragraph, the tax corresponding to Section II (II) of the Special Tax on Production and Services Act, including within the indicated price, shall not be considered.

The provisions of this numeral shall not apply when the rate for the disposal of diesel, in accordance with the procedure laid down in the fraction I of the Article 2o. -A of the Law of Special Tax on Production and Services, is negative or equal to zero.

Dealing with the disposal of diesel that is used for final consumption, people who have diesel in national territory or its authorized agencies or distributors, must expressly and separately break down in the relevant proof the excise duty on production and services as in the terms of Article 2o. -A, fraction I of the Law of the Special Tax on Production and Services, persons who Diesel in domestic territory would have been caused by the disposal in question.

The proof referred to in the above fraction may be made against the income tax which has the taxpayer in charge of the same financial year in which the stimulus or deductions made in the same financial year are determined by that tax.

III.      People who acquire diesel for final consumption in agricultural or forestry activities referred to in section I of this Article may request the refund of the amount of the excise duty on production and services. they have the right to accredit in the terms of the above fraction II, rather than the accrediting to which it relates, provided that they comply with the provisions of this fraction.

The persons referred to in the preceding paragraph who may apply for the refund shall be those persons only whose income in the previous immediate year has not exceeded the general minimum wage corresponding to the geographical area of the taxpayer raised per year by 20 times. In no case shall the amount of the refund be greater than 747.69 pesos per month for each natural person, except for natural persons who comply with their tax obligations in the terms of Sections I or II of Chapter II of the Title IV of the Income Tax Act, in which case they will be able to request the return of up to 1,495.39 pesos a month.

The Tax Administration Service will issue the necessary rules to simplify obtaining the return referred to in the preceding paragraph.

The moral persons who will be able to request the return referred to this fraction will be those whose revenue in the preceding financial year has not exceeded 20 times the general minimum wage corresponding to the geographical area of the taxpayer raised per year, for each of the partners or associates, without exceeding two hundred times that minimum wage. The amount of the refund may not exceed 747.69 pesos per month, for each of the partners or associates, without exceeding 7,884.96 pesos per month, except in the case of moral persons who comply with their tax obligations. in the terms of Chapter VIII of Title II of the Income Tax Act, in which case they may request the return of up to 1,495.39 pesos a month, for each of the partners or associates, without in this last case exceeding Total of 14,947.81 pesos a month.

The corresponding return must be requested on a quarterly basis in the months of April, July and October 2015 and January 2016.

The persons referred to in the first paragraph of this fraction shall carry a control record of Diesel consumption, in which the total of the diesel used for its agricultural and forestry activities in the terms of the fraction I of this article, in which it will be necessary to distinguish between the diesel that would have been intended for the purposes of the said fraction, of the diesel used for other purposes purposes. This register shall be made available to the tax authorities for the time limit which is required to keep the accounts in the terms of the tax provisions.

The refund referred to this fraction must be requested from the Tax Administration Service accompanying the documentation provided for in this fraction, as well as that which the unconcentrated organ determines by means of general rules.

The right to return the excise duty on production and services will be valid for one year (a) from the date on which the purchase of the diesel has been carried out in compliance with the requirements stated in this section, in the understanding that the person who does not request the return of the diesel will lose the right to do so with after that year.

The rights provided for in this section and in section II of this Article shall not apply to the taxpayers who use diesel in goods intended for the self-transport of persons or effects through roads or roads.

The provisions of this fraction will not be applicable when the rate for the disposal of diesel, according to the the procedure laid down in Article 2 (1) (a) of the Law on the Special Tax on Production and Services is negative or equal to zero.

IV.      A fiscal stimulus is granted to taxpayers who purchase diesel for final consumption and which is for automotive use in vehicles intended exclusively for public and private transport, persons or cargo, consisting of permit the accreditation of the excise duty on production and services referred to in Article 2o. -A, fraction I of the Law of the Special Tax on Production and Services, which persons who dispose of diesel in national territory have caused by the disposal of this fuel.

Dealing with the disposal of diesel that is used for final consumption, people who have diesel in the national territory or its authorised agencies or distributors shall expressly and separately break down in the relevant voucher the excise duty on production and services which the persons who dispose of diesel on national territory have been caused by the disposal in question in the terms of the Article 2o. -A, fraction I of the Law of the Special Tax on Production and Services. The voucher to be issued shall meet the requirements that the Tax Administration Service may establish by means of general rules.

The accrediting to which this fraction is referred may only be made against income tax which has the taxpayer in charge or in its holding character for the same financial year in which the stimulus is determined, to be found, including in the interim payments of the month in which the diesel is acquired, using the form official, which by means of rules of general character of the Service of Tax Administration.

In no case can this benefit be used by taxpayers who preponderantly lend their services to another moral person residing in the country or abroad, which is considered a related party, according to Article 179 of the Income Tax Act.

The beneficiaries of the stimulus provided for in this fraction will have to carry out the controls and rules of general character set up the Tax Administration Service.

V.       A fiscal stimulus is granted to taxpayers who dedicate themselves exclusively to public and private land transportation, of cargo or passage used by the National Highway Highway Network, consisting of allowing an accrediting of the expenditure incurred in the payment of services for the use of the road infrastructure for quota up to 50% of the total expenditure incurred for this purpose.

Taxpayers will consider as cumulative income for income tax purposes the stimulus to be referenced by this fraction at the time they actually credit it.

The accrediting to which this fraction is referred may only be made against income tax the taxpayer shall be liable for the same financial year in which the stimulus is determined, to be found, even in the interim payments for the year in which the expenditure is incurred, using the official form which, by means of rules, of a general nature of the Tax Administration Service. On the understanding that the person who does not accredit him against the provisional payments or in the declaration of the financial year concerned shall lose the right to take it after that financial year.

The Tax Administration Service is empowered to issue the general rules that determine the maximum percentages of credit per road section and other provisions deemed necessary for the correct application of the benefit contained in this fraction.

VI.      A fiscal stimulus is granted to the acquirers using the fossil fuels referred to in Article 2 (1) (H) of the Law on the Special Tax on Production and Services, in their production processes for the production of other goods and that in their production process they are not intended for combustion.

The fiscal stimulus indicated in this fraction will be equal to the amount that will result from multiplying the excise duty on production and services corresponding to the quantity of fuel consumed within a month that has not been subjected to a combustion process.

The amount resulting in the terms of the above paragraph may be credited against the tax on the income of the taxpayer in his or her capacity on the understanding that the person who does not credit him against the provisional payments or the declaration of the corresponding financial year shall lose the right to make it after that payment exercise.

The Tax Administration Service is empowered to issue general rules determining the maximum percentages of fuel use not subject to a combustion process by industry types, as well as any other provisions deemed necessary for the proper implementation of this fiscal stimulus.

VII.     A fiscal stimulus is granted to the tax payers of concessions and mining allocations whose total gross annual income from the sale or disposal of minerals and substances referred to in the Mining Law is less than 50 million. weights, consisting in allowing the accreditation of the special mining right referred to in Article 268 of the Federal Law on Rights which they have paid in the financial year in question.

The accrediting to which this fraction is concerned, may only be made against income tax (a) to be held by the dealers or the mining allocators in their capacity for the same financial year in which the stimulus was determined.

The Tax Administration Service may issue the general provisions necessary for the correct and proper application of this fraction.

VIII.    A fiscal stimulus is granted to taxpayers who are taxed in the terms of Title II of the Income Tax Act, which is consistent with decreasing the tax utility determined in accordance with Article 14, fraction II of the said tax. Law, the amount of employee participation in the profits of the companies paid in the same exercise, in the terms of Article 123 of the Political Constitution of the United Mexican States. The aforementioned amount of employee participation in the profits of the companies, must be reduced, by equal parts, in the provisional payments corresponding to the months of May to December of the fiscal year. The decrease referred to in this Article shall be made in the interim payments for the financial year in a cumulative manner.

According to the provisions of article 28, fraction XXVI of the Income Tax Law, the amount of the participation of the workers in the profits that is diminished in the terms of this article in no case will be deductible from the cumulative income of the taxpayer.

For the purposes of this fraction, the following will be available:

a) Fiscal stimulus will be applied up to the amount of the tax utility determined for the payment The appropriate interim.

b) In no case should the utility coefficient determined in the terms of the article be recalculated 14, fraction I, of the Law of Income Tax on the basis of the application of this stimulus.

IX. A tax stimulus is granted to taxpayers who, in the terms of Article 27, fraction XX of the Income Tax Law, give in donation basic goods for human subsistence in food or health to institutions authorized to receive deductible donations in accordance with the Law of Income Tax and that are dedicated to the attention of basic requirements of subsistence in the food or health of persons, sectors, communities or regions of scarce resources, called food or medicine banks, consisting of an additional deduction of 5% of the cost of the sold that it would have been for those goods, which are actually donated and which are usable for human consumption. The above, provided that the gross profit margin of the goods donated in the year in which the donation is made would have been equal to or greater than 10%; where it is less, the additional deduction of the additional deduction shall be reduced to 50% of the margin.

X. A tax stimulus is granted to taxpayers, natural persons, or legal persons in the tax on the income, which employs persons suffering from motor impairment, who in order to overcome them require permanent use of prostheses, crutches or wheelchairs; mental; hearing or language, in 80% or more of the normal capacity or in the case of blind persons.

The fiscal stimulus is to be able to deduct from the cumulative income of the taxpayer, for the purposes of the income tax for the corresponding tax year, an additional amount equal to 25% of the salary actually paid to the persons mentioned above. For these purposes, the whole of the salary which serves as the basis for calculating, in the corresponding year, the withholding tax on the income of the worker concerned, must be considered in the terms of Article 96 of the Law of the Income tax.

The provisions of this fraction shall be applicable provided that the taxpayer complies with the workers referred to in this section, with the obligations laid down in Article 15 of the Social Security Law and those of the retention and integer referred to in Title IV, Chapter I of the Income Tax Law and obtain, of the workers referred to in this Article, the certificate of disability of the worker issued by the Mexican Social Security Institute.

Taxpayers who implement the fiscal stimulus provided for in this fraction by hiring people with disability, they will not be able to apply in the same tax year, in respect of persons for whom this benefit is applied, the fiscal stimulus referred to in article 186 of the Income Tax Act.

XI. Income tax taxpayers who benefit from the tax credit provided in the Article 189 of the Law on Income Tax, for contributions made to investment projects in national film production or in the distribution of national film films, may apply the amount of the credit (a) to be authorized by the Inter-institutional Committee referred to in the cited article, against provisional income tax payments.

XII. The moral persons required to effect the withholding of income tax and value tax added in the terms of Articles 106, last paragraph and 116, last paragraph, of the Income Tax Act, and 1o. -A, fraction II, point (a) and 32, fraction V, of the Value Added Tax Act, may choose not to provide the a retention record referred to in those provisions, provided that the a natural person who provides the professional services or has granted the use or temporary enjoyment of goods, issued to him by an Internet Public Prosecutor who complies with the requirements referred to in Articles 29 and 29-A of the Fiscal Code of the The amount of the tax withheld is expressly stated in the voucher.

The natural persons who issue the digital tax voucher referred to in the preceding paragraph may consider it as a record of withholding taxes on income and value added, and to carry out the accrediting thereof in the terms of the tax provisions.

What is foreseen in this fraction in no case frees the moral people to effect, in time and form, the withholding and full of the tax in question and the presentation of the relevant information declarations, in the terms of the tax provisions in respect of the persons to whom the withholding tax would have been made.

The beneficiaries of the fiscal stimulus provided for in fractions I, IV, V, VI and VII of this paragraph they shall be required to provide the information required by the tax authorities within the time limit for such an effect.

The benefits provided for in fractions I, II and III of this paragraph may not be cumulative with no other fiscal stimulus established in this Law.

The stimuli provided for in fractions IV and V of this paragraph may be cumulable with each other, but not with the other stimuli set out in this Law.

The fiscal stimulus granted in this paragraph is conditional on the beneficiaries of the the same complies with the requirements that for each of them is set out in this Law.

B.          For exemptions:

I.        It exempts from the payment of the new car tax which is caused by the natural or moral persons who are in the general public or that matter definitively in the terms of the Customs Law, automobiles whose propulsion is by means of rechargeable electric batteries, as well as electric batteries that have internal combustion engine or hydrogen powered motor.

II. Waives the payment of the customs processing right that is caused by the importation of natural gas, in the terms of Article 49 of the Federal Law of Rights.

The Tax Administration Service is empowered to issue the general rules necessary for the application of the content provided for in this article.

Article 17. Provisions containing exemptions, total or partial, or consider persons as non-subjects of federal contributions, shall be repealed, or differentials in matters of federal income and contributions, other than those established in this Law, in the Fiscal Code of the Federation, in the Law of Revenue on Hydrocarbons, legal orders concerning productive enterprises of the State, federal decentralized agencies providing the services of social security, presidential decrees, international treaties and the laws establishing such contributions, as well as the regulations thereof.

The provisions of the preceding paragraph shall also apply where provisions containing exemptions, total or partial, or consider persons as not subject to federal contributions, shall be applicable. preferential or differential treatment of income and federal contributions, are contained in legal rules which aim at the creation or the basis for the organisation or operation of the public authorities or undertakings of state participation, whatever its nature.

Provisions shall be repealed which provide that the revenue accruing to the agencies or bodies for the purposes of rights, products or profit-making has a specific destination, other than contained in the Fiscal Code of the Federation, in this Law and in other tax laws.

The provisions contained in non-tax laws shall be repealed which establish that the income obtained by the agencies or bodies, including their unconcentrated administrative bodies, or entities, by way of rights, products or uses, and revenues of any other nature, shall be considered as surplus revenue in the fiscal year in which they are generated.

Article 18. The accumulated income that is in excess of those provided for in the calendar published by the Secretariat of Finance and Public Credit of the income referred to in Article 1. of this Law, the legislative and judicial powers of the Federation, the administrative courts, the autonomous bodies by constitutional provision, the dependencies of the Federal Executive and its administrative organs, as well as the entities, shall be applied in the terms of the Hacendaria Federal Budget and Liability Act and its Rules of Procedure, without prejudice to the provisions of Article 12 of this Law.

To determine the surplus income of the unit generating the dependencies referred to in the first paragraph of this article, the positive difference resulting from the reduction of income shall be considered accumulated estimates of the dependence on the Law of Revenue of the Federation, to the accumulated integers made by such dependence to the Treasury of the Federation, in the period that corresponds.

It is understood by unit generating the income of the dependency, each of the establishments of the same in which it is granted or provides, in an autonomous and integral way, the use, enjoyment, exploitation of goods or the service by which the use or product is charged, as the case may be.

The Secretariat of Finance and Public Credit is empowered to issue opinions and receive notifications in terms of the Federal Budget and Accountability Act and its Rules of Procedure. surplus to be generated by the dependencies, their deconcentrated administrative organs, and entities.

Article 19. The surplus revenue referred to in the previous article is classified as follows:

I.            Revenue inherent in the functions of the unit or entity, which are generated in excess of the contents in the calendar of the income referred to in this Law or, where appropriate, those foreseen in the budgets of the entities, by activities directly related to the institution's recurring functions.

II.           Revenue not inherent in the functions of the unit or entity, which are obtained in excess of the contents in the calendar of the income referred to in this Law or, where appropriate, those foreseen in the budgets of the entities, for activities that are not directly related to the institution's recurring functions.

III.          Revenue of an exceptional nature, which is obtained in excess of the contents in the calendar of the income referred to in this Law or, where appropriate, those provided for in the budgets of the entities, by activities of a character exceptional that they are not directly related to the privileges of the entity, such as the recovery of insurance, donations in money and the disposal of movable property.

IV.         Revenue of the legislative and judicial powers of the Federation, as well as of the administrative courts and the autonomous constitutional bodies. This fraction is not included in the use of violations of the Federal Economic Competition Law, nor those for the purposes of rights and exploitation of the use, enjoyment, exploitation or exploitation of the radio spectrum. services related thereto, which are subject to the provisions of the second paragraph of Article 12 of this Law.

The Secretariat of Finance and Public Credit will have the power to fix or modify in a list the classification of the income referred to in fractions I, II and III of this article. That list shall be made known to the agencies and entities not later than the last working day of January 2015 and during that fiscal year, as amended.

Article 20. The exemptions relating to the encumbrances of immovable property provided for in federal laws in favour of decentralised bodies on local contributions, except as regards goods, are without effect. ownership of such bodies which are considered to be the public domain of the Federation.

Article 21. During the fiscal year 2015 the annual retention rate referred to in Articles 54 and 135 of the Income Tax Act shall be 0.60 percent.

Article 22. For the purposes of income and value added taxes, duties, as well as for the performance of accounting information obligations provided for in the Tax Code of the Federation, will be the following:

I.            For the purposes of the provisions of Section 166 (a) (a), Article 166 (2) of the Income Tax Act, during the fiscal year 2015, interest may be subject to a rate of 4.9 percent, provided that the beneficial owner of those interests is resident of a country with which a treaty is in force to avoid double taxation concluded with Mexico and the requirements of that treaty are met to apply the rates in the The same applies to this type of interest.

II.           For the purposes of Article 239 of the Federal Law of Rights, the concessionaires of radio spectrum frequency bands within the range of frequencies in megahertz identified in Table A shall pay annually the right to use, enjoy, exploit or exploit frequency bands of the radio spectrum, for each region in which they operate and for each licensed kilohertz, in accordance with Table B, as follows:

Table A

Range of frequencies in Megahertz

From 698 MHz

A 806 MHz

Table B

Coverage

Cuota for each concessioned kilohertz

1 MHz=1000 KHz

All municipalities in the states of Baja California, Baja California Sur and the municipality of San Luis Rio Colorado in the state of Sonora.

$2,955.96

All municipalities in the states of Sinaloa and Sonora, except the municipality of San Luis Rio Colorado in the state of Sonora.

$438.19

All municipalities in the states of Chihuahua and Durango and municipalities Francisco I. Madero, Matamoros, San Pedro, Torreon and Viesca of the state of Coahuila.

$1,861.17

All municipalities in the states of Nuevo Leon, Tamaulipas and Coahuila, with the exception of the municipalities of Francisco I. Madero, Matamoros, San Pedro, Torreón and Viesca of the state of Coahuila.

$9,257.17

All municipalities in the states of Colima, Michoacán, Nayarit and Jalisco, except the municipalities of Bolaños, Colotlán, Encarnación de Díaz, Huejúcar, Huejuquilla, Lagos de Moreno, Mezquitic, Ojuelos de Jalisco, Santa Maria de los Angeles, Teocaltiche, Villa Guerrero and Villa Hidalgo of the state of Jalisco.

$3,595.28

All municipalities of Aguascalientes, Guanajuato, Querétaro, San Luis Potosi, Zacatecas and the municipalities of Bolaños, Colotlán, Encarnación de Díaz, Huejúcar, Huejuquilla, Lagos de Moreno, Mezquitic, Ojuelos de Jalisco, Santa Maria de los Angeles, Teocaltiche, Villa Guerrero and Villa Hidalgo of the state of Jalisco.

$1,499.97

All municipalities in the states of Guerrero, Oaxaca, Puebla, Tlaxcala, and Veracruz.

$256.24

All municipalities in the states of Campeche, Chiapas, Quintana Roo, Tabasco and Yucatan.

$173.20

All municipalities in the states of Hidalgo, Morelos and State of Mexico, and all Federal District delegations.

$13,464.24

For concessions whose coverage area is less than the area of the region in which you are located according to Table B, the quota of the right to be pay shall be the one obtained from multiplying the quota that according to the table indicated corresponds to the region in which the concession is located, by the proportion representing the total population of the area concessioned among the total population of the the area where the mentioned table is located. For these calculations, the population indicated in the final results of the previous immediate exercise, referred exclusively to the population, should be used from the population and housing counts published by the National Institute of Statistics and Geography or, failing this, from the last General Census of Population and Housing published by the Institute.

For cases where the area of coverage of a concession covers more than one region than is indicated in Table B, it must be performed for each region, in their case, the operations described in the preceding paragraph and the amount of the right to pay shall be the sum of the corresponding quotas.

General provisions and Articles 239 and 253-A of the Federal Law of Rights shall apply to the provisions of this fraction.

The duties provided for in Table B of this fraction shall be updated annually in accordance with the procedure laid down in the Article 1. of the Federal Law of Rights.

The payment of the rights provided for in this fraction must be carried out without prejudice to the fulfilment of the tax obligations contained in the the respective concession titles, as well as consideration for the Federal Telecommunications and Broadcasting Act applicable to the granting, renewal or extension of the granting or authorization of services additional.

III.          The Tax Administration Service must establish, by means of general rules, an agile scheme for the returns of the value added tax to be requested by the taxpayers of the export sectors, Primary, fixed-asset investment projects, and food and medicine production and distribution, are carried out at a maximum of 20 working days. Those rules shall lay down the requirements to ensure that the benefit referred to in this Article is granted to the taxpayer, as well as the information to be submitted in order to prove its operations.

IV.         For the purposes of the provisions of Article 28 (IV) of the Tax Code of the Federation, the income of the accounting information through the Internet page of the Tax Administration Service shall be made from of the year 2015, in accordance with the timetable set out for this purpose by means of general rules.

V.          For the purposes of Article 112 (VIII), second subparagraph, of the Income Tax Act, the time limit for the submission of the bimonthly declarations for the fiscal year 2014 shall not be considered to be unfulfilled. provided that the taxpayers submit them by 31 January at the latest 2015.

VI.         For the purposes of Articles 29, fraction V of the Tax Code of the Federation and 99, fraction III of the Income Tax Act, taxpayers may issue digital tax vouchers for remuneration that cover their employees or taxpayers who are assimilated to wages, within the period from the date on which the corresponding erogation is made and no later than 31 December 2014.

Chapter III

From Information, Transparency, the Evaluation of Fundraising Efficiency, Taxation and Indebtedness

Article 23. For the purpose of helping to know the effects of fiscal policy on the income of the various population groups, the Secretariat of Finance and Public Credit will have to carry out a income-expenditure study based on the available statistical information showing per decile of income of the families their contribution in the different taxes and duties that they contribute, as well as the public goods and services they receive with resources federal, state and municipal.

The conduct of the study referred to in the previous paragraph will be the responsibility of the Secretariat of Finance and Public Credit and must be submitted to the Finance and Public Credit and Budget commissions. and Public Account of the Chamber of Deputies and published on the website of that Secretariat, no later than 15 March 2015.

Article 24. The fiscal stimulus and administrative facilities provided by the Federation's Revenue Law Initiative for Fiscal Year 2016 will be awarded on the basis of economic efficiency, non-discrimination, defined temporality and progressiveness.

For the granting of fiscal stimulus, it will have to be taken into account if the intended objectives could be better achieved with the spending policy. The costs for public finances of administrative facilities and fiscal stimulus will be specified in the Fiscal Expenditure Budget.

Article 25. The Secretariat of Finance and Public Credit must publish on its website and deliver to the Finance and Public Credit and Public Credit and Public Account committees of the Chamber of Deputies, as well as to the Center for Finance Studies. Public of the legislative body and the Public Credit and Public Credit Commission of the Chamber of Senators by 30 June 2015 at the latest, the Fiscal Expenditure Budget.

The Fiscal Expenditure Budget will include the amounts that the federal treasury is no longer collecting because of the different tax, tax exemptions, subsidies, and tax credits. Grants, administrative facilities, fiscal stimulus, authorized deductions, treatments and special regimes established in the different laws that apply at the federal level.

The budget referred to in the preceding paragraph shall contain the estimated amounts for the 2016 fiscal year in the following terms:

I. The estimated amount of resources that the Federal Erarium will no longer perceive in the exercise.

II. The methodology used to estimate.

III. The reference or legal basis supporting the inclusion of each concept or item.

IV. The sectors or activities specifically benefited from each concept, if any.

V. The social and economic benefits associated with each of the tax expenses.

The Secretariat of Finance and Public Credit shall publish on its website and deliver, by 30 September 2015 at the latest, the instances referred to in the first paragraph of this Article. report of moral persons and trusts authorized to receive deductible donations for the purposes of income tax, in which the amounts of donations obtained in cash and in kind must be indicated for each one, as well as those received from abroad and the federal entities in which they are located; classifying them by type of donation in accordance with the concepts contained in Articles 79, 82, 83 and 84 of the Income Tax Law and in its Rules of Procedure. For the generation of this report, the information shall be obtained from which the authorized donatarias are required to present in the information declaration of the moral persons for non-profit purposes referred to in the penultimate paragraph of the Article 86 of the Income Tax Act, corresponding to the fiscal year 2014.

The information referred to in the preceding paragraph shall not be deemed to be within the prohibitions and restrictions laid down in Articles 69 of the Fiscal Code of the Federation and 2. of the Federal Taxpayer's Rights Act.

Article 26. In the fiscal year 2015, any tax initiative, including those that are submitted to cover the Federation for Fiscal Year 2016 it must include in its explanatory statement the revenue impact of each of the proposed measures. In addition, in each of the explanations set out in that explanatory statement, the article of the order in question must be clearly included in which the reforms would be carried out.

Any tax bill that the Federal Executive sends to the Congress of the Union will observe the following:

I. That legal certainty is granted to taxpayers.

II. That the payment of contributions is simple and affordable.

III. That the amount to raise is greater than the cost of its collection and oversight.

IV. That contributions are stable for public finances.

The above aspects should be included in the explanatory memorandum of the initiative concerned, which should be taken into account in the drawing up of the opinions issued by the committees. of the Congress of the Union. The Federation's Revenue Act Initiative for Fiscal Year 2016 will include estimates of contributions contemplated in tax laws.

The Federation's Revenue Law Initiative for the Fiscal Year 2016 will have to specify the calculation memory for each of the revenue items provided for in the Fiscal Year, as well as the projections for This revenue for the next 5 years. The procedures described in detail in detail of how the calculations were carried out should be understood by way of calculation, so that they can be reviewed by the Chamber of Deputies.

Transient

First. This Law shall enter into force on 1 January 2015, except as provided for in Article 22, fraction II of this Law which shall enter into force on 1 January 2016.

Second. The modifications to the Import and Export Tax Rate made by the Federal Executive to which the report refers are approved. In the second paragraph of article 131 of the Political Constitution of the United Mexican States, the Federal Executive has surrendered to the Congress of the Union in 2014.

Third. For the purposes of the Fiscal Year 2015 Federation Revenue Act, when in accordance with the Organic Law of the Federal Public Administration the denomination is modified. of any dependency or entity or the existing ones disappear, it is understood that the estimated income for these in this Law will correspond to the dependencies or entities whose denominations have changed or that absorb the faculties of those that disappear, as appropriate.

Fourth. The structural current expenditure referred to in Article 2, fraction XXIV BIS of the Federal Act of Budget and Accountability, shall exclude, in addition to the concepts of expenditure provided for in that fraction, the expenditure relating to the implementation of the reforms referred to in the Decree for reforming and adding various provisions of the Political Constitution of the United Mexican States on Energy, published in the Official Journal of the Federation on 20 December. of December 2013, as well as of the secondary laws deriving from that Decree, published in the same official dissemination body on 11 August 2014.

Fifth. During the fiscal year 2015, the Compensation Fund for the Small Taxpayers ' Regime and the Intermedia Regime created by the Fifth Transitional of the Law on Revenue of the Federation for Fiscal Year 2014, published In the Official Journal of the Federation on 20 November 2013, it shall continue to be used in the terms of that provision.

Sixth. The Federation Budget for Fiscal Year 2015 will have to provide for an allocation equivalent to the estimated collection for the Federation by way of the special tax on production and services applicable to flavoured drinks, in accordance with the provisions of Article 1. of the Law of Revenue of the Federation for Fiscal Year 2015, once discounted the participations that correspond to the federative entities, to be destined to programs of promotion, prevention, detection, treatment, control and combat to malnutrition, overweight, obesity and chronic degenerative diseases, as well as to support the increase in the coverage of drinking water services in rural localities, and to provide drinking water with continuous drinking water supply in public school buildings with greater educational lag according to the Index of Careers by School and, in accordance with Articles 7 and 11 of the General Law of Educational Physical Infrastructure.

Seventh. When in accordance with paragraph (b) of section I of the article Tenth Transitional Fourth of the Law on Hydrocarbons, the maximum prices are regulated for the public of gasolines and diesel, the quotas set out in section II of Article 2o. -A of the Law on the Special Tax on Production and Services will be updated by applying the percentage of increase that these prices have in relation to the previous prices.

The Secretariat of Finance and Public Credit shall publish in the Official Journal of the Federation the updated quotas referred to in this Article and shall enter into force on the day of its publication.

Eighth. For the purposes of Article 107, part I of the Federal Law on Budget and Accountability, the Secretariat of Finance and Public Credit will have to include in the quarterly reports information on the costs of the collection of the measures representing a fiscal expenditure, as well as the beneficiaries of those mechanisms, contained in the decrees issued by the Federal Executive in the exercise of the powers conferred on fractions II and III of the Article 39 of the Fiscal Code of the Federation during the reporting quarter.

Ninth. Federative entities shall provide the federal resources corresponding to the municipalities or territorial demarcations of the Federal District, within the time limits and terms established by the applicable federal laws, the of the Federation or, in the case of programs of subsidies or reassigned expenditure, as provided for in the agreements concluded with the agencies and entities of the Federal Public Administration that transfer them federal resources.

Federal entities, through the Secretariat of Finance or its equivalent, must make public the information regarding the date and the amount of the transfers of federal resources that will result from the the projects approved in the Federation's Government Budget, made to its municipalities or territorial demarcations of the Federal District, through their respective official websites, within the following ten calendar days the corresponding resources have actually been deposited in the bank accounts specific to the municipalities or demarcations, including the identification number of the transfer. They shall also forward such information to the Secretariat of Finance and Public Credit within the same period.

The failure to comply with this article, including the use of the corresponding resources, will be sanctioned by the federal authorities in the terms of the federal legislation, without prejudice to the responsibilities of a political, criminal, administrative or civil nature which, where appropriate, shall be determined by the competent authorities.

Tenth. For the purposes of Article 107, part I of the Federal Law on Budget and Accountability, the Secretariat of Finance and Public Credit shall report in the Reports Quarterly information on surplus income which, if any, has been generated with respect to the income calendar derived from the Federation Revenue Act referred to in Article 23 of the Federal Budget Law and Accountability. This report will present the comparison of the income of the parastate entities under direct budgetary control, of the productive enterprises of the State, as well as of the Federal Government. In the case of the latter, the corresponding revenue from the transfers from the Mexican Petroleum Fund for Stabilization and Development will be presented.

Mexico, D.F., on October 30, 2014.-Sen. Miguel Barbosa Huerta, President.-Dip. Silvano Aureoles Rabbit, President.-Sen. Lilia Guadalupe Merodio Reza, Secretary.-Dip. Javier Orozco Gomez, Secretary.-rubrics."

In compliance with the provisions of Article 89 (I) of the Political Constitution of the United Mexican States, and for its due publication and observance, I request this Decree in the Residence of the Federal Executive Branch, in Mexico City, Federal District, on November 7, two thousand fourteen.- Enrique Peña Nieto.-Heading.-The Secretary of the Interior, Miguel Angel Osorio Chong.-Heading.