Key Benefits:
EXCISE DUTY ON PRODUCTION AND SERVICES
Official Journal of the Federation on December 30, 1980
Last Reform Published DOF December 11, 2013
Quotas updated by DOF Agreement 01-01-2015
| Note: The Article 13, section I, second paragraph, and additions to Articles 13, VI, 14, second paragraph, 15, second paragraph, and 15 -A, published by Decree DOF 11-12-2013, shall enter into force in accordance with the provisions of the Section V of the Fourth Article " Transitional Provisions of the Tax Law Special on Production and Services " of that Decree |
On the sidelines a seal with the National Shield, which says: United Mexican States. -Presidency of the Republic.
JOSÉ LÓPEZ PORTILLO, Constitutional President of the Mexican States, to its inhabitants, known:
That the H. Congress of the Union has been used to address the following
DECREE:
The Congress of the United Mexican States decrees:
EXCISE DUTY ON PRODUCTION AND SERVICES
TITLE I
CHAPTER I
General Provisions
Article 1o.-They are obliged to pay the tax set out in this Law, the natural persons and the moral persons who perform the following acts or activities:
I. ...... The disposal in national territory or, where appropriate, the importation of the goods mentioned in this Law. For the purposes of this Law, the introduction to the country of goods is considered to be imported.
II. .... The provision of the services outlined in this Law.
The tax will be calculated by applying to the securities referred to in this order, the rate that for each good or service establishes Article 2o. of the same or, where applicable, the quota established in this Law.
The Federation, the Federal District, the States, the Municipalities, the decentralized agencies or any other person, even if under other laws or decrees do not cause taxes They must accept the transfer of the excise duty on production and services and, where appropriate, pay and transfer it, in accordance with the provisions of this Law.
The tax referred to in this Law is not considered a violation of prices or fees, including officers.
Article 2o.- To the value of the acts or activities listed below, the following rates and fees apply:
I. ..... In the disposal or, where appropriate, in the importation of the following goods:
A) .... Drinks with alcoholic content and beer:
1..... With an alcoholic strength of up to 14 ° G.L. ................................. 26.5%
2.. With an alcoholic strength of more than 14 ° and up to 20 °G.L. ................. 30%
3..... With an alcoholic strength of more than 20 °G. L ................................... 53%
B) .... Alcohol, denatured alcohol and uncrystallisable honey. .............................. 50%
C) .... Labelled tabs:
1 .... Cigars. ............................................................................................ 160%
2 .... Pure and other labraded tobaccos. ......................................................... 160%
3 .... Pure and other labraded tabacos made entirely by hand. ............. 30.4%
........ In addition to the rates established in this numeral, a fee of $0.35 will be paid for a cigar or imported cigar. For the purposes of this Law, the weight of a cigar is considered to be 0.75 grams of tobacco, including the weight of other substances with which tobacco is mixed.
Treatment of labraded tobacco not considered in the preceding paragraph, except for Pure and other labored tobacco made entirely by hand, the quota referred to in that paragraph shall be applied to the result of dividing the total weight of the worked or imported labored tobaccos, between 0.75. The weight of other substances with which the tobacco is mixed must be included for this purpose. The filter or paper or any other substance that does not contain tobacco shall not be considered, with which the labraded tabacos are wrapped.
D) .... Gasolines: the rate for the month in question in the terms of Articles 2o. -A and 2o. -B of this Law.
E) .... Diesel: the rate for the month in question in the terms of Articles 2o. -A and 2o. -B of this Law.
F) ..... Energizing beverages, as well as concentrates, powders and syrups for preparing energy drinks .................................................................................................................... 25%
G) ..... Flavoured beverages; concentrates, powders, syrups, essences or extracts of flavours, which, when diluted, permit the obtaining of flavoured drinks; and syrups or concentrates for preparing flavoured drinks to be expended in open containers using automatic, electrical or mechanical appliances, provided that the goods referred to in this paragraph contain any added sugars.
........ The applicable fee will be $1.00 per litre. In the case of concentrates, powders, syrups, essences or extracts of flavours, the tax shall be calculated by taking into account the number of litres of flavoured drinks which, in accordance with the manufacturer's specifications, can be obtained.
........ The provisions of this paragraph shall also apply to the goods referred to in point (F) of this fraction, where they contain added sugars, in addition to the tax laid down in that point (F).
........ The quota referred to in this paragraph shall be updated in accordance with the provisions of the sixth and seventh paragraphs of Article 17-A of the Fiscal Code of the Federation.
H) Fossil Fuels Share Unit of Measure
| 6.15 | cents per litre.
| |
| 2. Butane ...................................... | 7.97 | cents per litre.
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| 3. Gasolines and gasplane ................. | 10.81 | cents per litre.
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| 4. Turbosin and other kerosene ...... | 12.91 | cents per litre.
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| 5. Diesel ....................................... | 13.11 | cents per litre.
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| 6. Combustoleo ............................. | 14.00 | cents per litre.
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| 7. Oil Coque ..................... | 16.24 | weights per tonne.
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| 8. Coal Coque ....................... | 38.09 | weights per tonne.
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| 9. Mineral carbon .......................... | 28.68 | weights per tonne.
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| 10. Other fossil fuels ....... | 41.45 | weights per tonne of carbon containing the fuel. |
Note: Quota of this subsection updated by DOF Agreement 22-12-2014
........ In the case of fractions of units of measurement, the quota shall be applied in the proportion corresponding to those fractions in respect of the unit of measure concerned.
........ Where the goods referred to in this paragraph are mixed, the quota shall be calculated according to the quantity of each fuel in the mixture.
........ The quantities referred to in this paragraph shall be updated annually and shall enter into force on 1 January of each year, with the updating factor corresponding to the period from December of the last year to the year ending the month of December immediately preceding the one for which the update is made, the same as it will be obtained in accordance with article 17-A of the Fiscal Code of the Federation. The Secretariat of Finance and Public Credit will publish the update factor in the Official Journal of the Federation during the month of December each year.
I) ...... Pesticides. The rate shall be applied in accordance with the hazard category of acute toxicity, as follows:
1..... Categories 1 and 2 ...................................................................................... 9%
2..... Category 3 ............................................................................................. 7%
3..... Category 4 ............................................................................................. 6%
........ The hazard category of acute toxicity shall be determined according to the following table:
Table 1. Hazard categories of acute toxicity
| Path of exposure | Category 1 | Category 2 | Category 3 | Category 4 | Category 5 |
| Oral (mg/kg) | 5 | 50 | 300 | 2000 | 5000 |
| Dermic (mg/kg) | 50 | 200 | 1000 | 2000 | - |
| Inhalatoria Gases (ppmV) | 100 | 500 | 2500 | 5000 | |
| Inhalatoria Vams (mg/l) | 0.5 | 2 | 10 | 20 | |
| Inhalatoria Polvos and mists (mg/l) | 0.05 | 0.5 | 1 | 5 |
The application of the table will be subject to the provisions of the Mexican Official Standard "NOM-232-SSA1-2009, Pesticides: laying down the requirements for packaging, packaging and labelling of technical grade products and for agricultural, forestry, livestock, gardening, urban, industrial and domestic use", published in the Official Journal of the European Union Federation on 13 April 2010, issued by the competent authority.
J) ..... Non-basic foods listed below, with a caloric density of 275 kilocalories or greater per 100 grams ........................................................................................... 8%
1. Botanics.
2. Confectionery products.
3. Chocolate and other cocoa products.
4. Flines and puddings.
5. Fruit and vegetable sweets.
6. Peanut creams and hazelnuts.
7. Milk sweets.
8. Food-based prepared foods.
9. Ice cream, snow and ice pallets.
Where the foods mentioned comply with the provisions relating to the General labelling specifications for food, taxpayers may take into consideration the kilocalories expressed on the label. In the case of foods which do not have the above label, it shall be presumed, unless otherwise tested, that they have a caloric density equal to or greater than 275 kilocalories per 100 grams.
The Tax Administration Service, by means of general rules, will make known food for basic consumption, considering its importance in feeding the population, which are not included in this paragraph.
II. .... In the provision of the following services:
A) ..... Commission, mediation, agency, representation, brokerage, consignment and distribution, on the occasion of the disposal of the goods referred to in points (A), (B), (C), (F), (I) and (J) of this Article. In such cases, the applicable fee shall be that which corresponds to the disposal in the national territory of the good in question in the terms used for this purpose. The tax shall not be paid where the services referred to in this paragraph are due to the disposal of goods by which the payment of this tax is not required in the terms of Article 8. of the Law itself.
B) ..... Performing games with bets and raffles, regardless of the name they are appointed with, that require permission in accordance with the provisions of the Federal Law of Games and the Sweepstakes and their Regulations, those carried out by the agencies decentralised, as well as the performance of games or competitions in which the prize is awarded for the skill of the participant in the use of machines, which in the development of those uses electronic visual images such as numbers, symbols, figures or similar figures, which are carried out on the national territory. Bets are included on bets, those on which only bets are received, collected, crossed or exploited. Also included in the draws, the competitions in which prizes are offered and at some stage of their development intervene directly or indirectly the chance. ................................................................................... 30%
C) ..... Those that are provided on national territory through one or more public telecommunications networks. ...................................................................................................................... 3%
Article 2o.-A. People who fill in petrol or diesel on national territory shall be subject to the following fees and charges:
I......... The applicable rate in each month for the disposal of gasolines or diesel shall be the rate for each of the Mexican Petroleum Storage and Delivery Terminal according to the following:
a) Producer price: Will be determined for gasoline and diesel for automotive use, Low sulphur industrial and marine vehicles, adding to the quality adjusted reference price, where appropriate, to be determined for the fuel in question in accordance with point (f) of this fraction, as well as the cost of handling and net transportation cost to the Storage and Delivery Terminal that I know in the period referred to in point (f) of this fraction, not including the value added tax.
b) Distribution and marketing cost: For the fuels mentioned in the (a) and for the period referred to in point (f) of this fraction, shall be determined for each Storage and Delivery Terminal, adding to the commercial margin that Mexican Petroleum has set for the expendiums authorized by the fuel that treat, if any, the net transport costs of the fuel the Storage and Delivery Terminal that corresponds to the establishment of the vending machine, either by Mexican Petroleum or by a third party with which the agency has a contract of Sale of First Hand and which complies with the of the transport in the terms of the corresponding normativity. The amount obtained shall be divided between the total invoiced volume of the fuel in question.
Only for gasolines, shall be considered within the unit cost of distribution and marketing, the amount per concept of mermas, which will be determined by multiplying the factor of 0.003375 by the total value of the gasoline enajenations to the filling stations without considering the indicated in the fraction II of this article, thus as referred to in point (H) of Part I of Article 2 (1). of this Law, nor the value added tax, divided by the total volume of the fuel in the period specified in point (f) of this fraction.
c) Net sales price at the Storage and Delivery Terminal: It will be determined, when the disposal is carried out, discounting the selling price to the public of the fuel in question, in force in the corresponding geographical area in the period mentioned, in point (f) of this fraction, the amounts of the quotas indicated in the Part II of this Article, multiplied by the factor, rounded to four decimal, resulting from the following formula:
| 1 |
| 1 + T |
Where T corresponds to the value added tax rate, expressed in decimal places compliance with the provisions of the Value Added Tax Act.
The amount that will be deducted from the quotas referred to in (H) section I of the Article 2. of this Law, according to the fuel in question.
d) The amount resulting in accordance with subparagraph (c) above, will be reduced with the amounts obtained in accordance with points (a) and (b) of this fraction.
e) The amount determined in accordance with (d) above will be divided between the amount that was obtained in accordance with point (a) of this fraction and the result shall be multiplied by 100. The percentage to be obtained shall be the rate applicable to the fuel in question for the corresponding Storage and Delivery Terminal, during the month for which the fee is calculated.
f) The reference price for each of the fuels referred to in point (a) of this fraction, shall be the average of the available quotations from day 21 of the second month preceding the 20th day of the immediate month preceding that for which the rate is calculated, converted to pesos with the average exchange rate of the dollar of the United States of America that the Bank of Mexico publishes in the Official Journal of the Federation, for the same period, as follows:
1. Gasolines: the average spot price for gasoline of equivalent quality, current on the Gulf Coast of the United States of America, to the gasoline that enajene on national territory.
2. Diesel for automotive and diesel use for industrial use of low sulfur: the average spot price (fuel oil) of diesel of equivalent quality, in force on the Gulf Coast of the United States of America, to diesel that is placed on national territory.
3. Diesel for use in marine vehicles: average price of diesel fuel oil of equivalent quality, in force in Houston, Texas, of the United States of America, to diesel that is in national territory in the Gulf Coast of Mexico; and the average price spot (fuel oil) of diesel of equivalent quality, in force in Los Angeles, California, of the United States of America, to the diesel that I know enajene on national territory on the Pacific Coast.
For the purposes of determining the amounts referred to in points (a), (b) and (c), the volumes shall be express in cubic meters.
The Secretariat of Finance and Public Credit, by means of general rules based in economic efficiency and financial consolidation criteria, it will make known the elements to determine the reference prices, the adjustments for quality, the net costs of transport, the commercial margin and the cost of handling to the expenses authorised to which this fraction is concerned.
The Secretariat of Finance and Public Credit will require Mexican oil company information necessary to perform monthly arithmetic operations to calculate the applicable rates in the month in question for each fuel and in each sales agency, the Mexican Petroleum and the Storage Terminal published in the Official Journal of the Federation, no later than the last day of the previous month, the month in which they will apply the fees.
The rates published in the previous immediate month will continue to be applied until the publication referred to in the preceding paragraph is made.
II. Without prejudice to the provisions of the previous section, and the provisions of the Article 2 (1) (h), (H), the following quotas shall apply:
a) Gasoline Magna 36.68 cents per litre.
b) Gasoline Premium UBA 44.75 cents per litre.
c) Diesel 30.44 cents per litre.
Note: Quota of the Incisos of this fraction updated by DOF Agreement 01-01-2015
Taxpayers will move in the price, who will acquire gasoline or diesel, an amount equivalent to the tax established in this fraction, but in no case will they do so expressly and separately.
The quotas referred to in this Article shall not count for the calculation of the tax value added.
The resources to be collected in terms of this fraction will be allocated to the entities Federal authorities, municipalities and territorial demarcations, as established by the Fiscal Coordination Act.
For the purposes of the provisions in this fraction, in place of the declarations Information referred to in this Law shall be submitted by the taxpayer at the latest on the last working day of each month, the information corresponding to the litres of the gasolines and diesel used for which the tax has been imposed for each authorized in each of the federative entities during the month The information shall be submitted according to the federal entity in which the agreed delivery point with each distributor is located, in the case of disposal of petrol and diesel distributors.
The Secretariat of Finance and Public Credit will make the distribution that corresponds to the Federal entities for the first ten working days of the immediate month after the month in which the taxpayer made the payment.
Article 2o.-B. The applicable rate for the import of gasolines or diesel shall be the highest of the rates resulting for the disposal of the fuel in question. in the terms of Article 2o. -A, fraction I of this Law, in force in the month in which the import is made; in case the resulting rate is negative, the applicable rate shall be zero.
Article 2o.-C. For the purposes of Article 2o, fraction I, paragraph (a) in this Law, the manufacturers, producers or packers of beer, who are and who import it, shall pay the tax which is greater between applying the levy provided for in that point to the value of the sale or import of beer, in question, and apply a fee of $3.00 per litre in the form of a beer or imported beer, reduced, in the cases where applicable, with the amount referred to in the following paragraph. In such cases, the tax may not be less than that which results from the application of the levy provided for in that subparagraph to the disposal or importation of beer.
Manufacturers, producers, packers or importers of beer, may decrease the quota of $3.00 per litre referred to in the previous paragraph, $1.26 per litre of Beer or imported into containers reused in the terms of this Law. The amount of $1.26 per litre in no case may be reduced from the tax that would result from applying to the taxed activities, the fee provided for in that point. Such manufacturers, producers or packers shall carry the largest amount resulting from the provisions of this Article.
For the purposes of the preceding paragraph, where beer is placed or imported in reused containers, the total capacity of the packages shall be considered as litres.
If the liters corresponding to exports of the reused containers in the month are greater than the total of the liters of beer imported in the same month, the difference shall be considered in the following months, until exhausted, as imports made in reused containers.
Article 2o. -D.-(Repeals).
Article 3o.-For the purposes of this Act it is understood by:
I. Beverages with alcoholic content, alcoholic beverages and soft drinks, according to the following:
a) Alcoholic beverages, which at the temperature of 15 ° C have an alcoholic strength of more than 3 °G L., up to 55 °G.L., including spirits and alcoholic beverages, even if they have a higher alcoholic strength.
b) Refreshing beverages, those made with a minimum of 50% by table wine, product of natural fermentation of fruits, being able to add water, carbon dioxide or carbonated water, fruit juice, extract of fruits, essential oils, citric acid, sugar, benzoic acid or sorbic acid or its salts as preservatives, as well as those which are made from various alcoholic distillates of the above mentioned.
II. Beer, fermented beverage, made from barley, hops, yeast and water, or with infusions of any farinaceous seed from grasses or leguminous plants, roots or fruit or sugar as an adjunct to malt, with addition of hops or substitutes for hops.
III. Bulk alcoholic beverages, which are packaged in containers whose capacity exceeds 5,000 millilitres.
IV. Marbete, the distinctive sign of fiscal and sanitary control, which adheres to the containers containing alcoholic beverages with a capacity not exceeding 5,000 millilitres.
V. Seal, the distinguishing sign of fiscal and sanitary control, which adheres to containers holding alcoholic beverages with capacity exceeding 5,000 millilitres.
VI. Alcohol, the aqueous solution of ethanol with the accompanying impurities, with a graduation greater than 55 °G.L., at a temperature of 15 °C.
VII. Alcohol denatured, the aqueous solution of ethanol with the impurities accompanying it, with a graduation of 55 °G.L., at a temperature of 15 °C, with the addition of the denaturant substances authorized by the Secretariat of Health.
VIII. Labelled tabs:
a) Cigars, cigars with or without a filter, made with a mixture of blond tobacco or dark tobacco, wrapped with paper or any other substance that does not contain tobacco.
b) Puros, manufactured tobacco made up and rolled 100% with tobacco leaves or any other substance containing tobacco.
c) Other labraded tobaccos, which are not included in the previous incisos. They are considered to be labraded, inter alia, to the sifting, chopped, threading, chewing, chewing, as well as the snuff.
IX. Gasoline, liquid and colourless unleaded fuel, which is obtained from the crude oil refining process by typically fractionating at temperatures between 30 ° and 225 ° Celsius (in fractionated distillation), formed by a mixture of volatile aliphatic hydrocarbons, mainly branched paraffins, aromatics, naphthenes and olefins, and which meets specifications for use in internal combustion engines by ignition by an electrical spark.
X. Diesel, liquid and colourless fuel, composed of a complex mixture of hydrocarbons, mainly non-branched paraffins, which may contain additives, and which meets specifications to be used primarily as fuel in heating and in internal combustion engines by injection and whose ignition is achieved by the high temperature that produces the compression of air and fuel inside the cylinder that does not need spark plugs, for use: marine, automotive, so as an industrial (open flame) and whose efficiency is measured in number of cetane.
XI. Reused packaging, those that were already used for packaging and marketing beer, collected and subjected to a process that allows to recover its original sanitary characteristics so that they are used again for packaging and marketing the same type of product, without this process in any case implying that the packaging is subject to industrial processing processes.
Treatment of importers shall be considered as reused packaging collected and exported abroad covered by the relevant customs document, provided that they are packaging that complies with the characteristics referred to in the preceding paragraph.
XII. Contrabenefit, the price agreed, added with the amounts that are also charged or charged to the acquirer of the good or the borrower of the service for normal or moratorical interests, conventional penalties or any other different concept Tax. In the absence of a agreed price or where the price is determined in quantity 'zero', the value of the goods or services on the market, or in the absence thereof, of the value of the goods or services is determined.
Also part of the consideration is the advances or deposits received by the enajenante or the service provider before the delivery of the goods or the service, whatever the name of the advance or the service deposits.
Where, in order to dispose of goods subject to payment of this tax, the payment of additional quantities to the same by way of advertising or any other, than in his or her In the case of the goods referred to in points (D) and (e) of Article 2 (1), the defect shall be part of the value or price agreed, except in the case of the goods referred to in points (D) and (E) of Article 2 (1). of this Law.
Treatment of enajenations shall be deemed to be part of the consideration, in addition to the foregoing in the preceding paragraphs, the quantities charged or charged to the purchaser of the goods by way of packaging and packaging, not returnable, necessary to contain the goods that are being used.
Where the consideration received by the taxpayer for the disposal of goods or the provision of services is not in money, but in whole or in part in other goods or services, it shall be deemed to be the value of the the market or, in its absence, the one of avaluo. The same values will be taken into account in the event of donation, when it is necessary to pay the tax established in this Law.
In permutts and payments in kind, the excise duty on production and services must be paid for each property whose ownership is transmitted or for each service provided.
XIII. Uncrystallisable honey, the waste product of the manufacture of sugar, when referring to 85 ° brix at 20 ° C, the fermentable sugars expressed in glucose do not exceed 61%.
XIV. The public telecommunications network, the telecommunications network through which telecommunications services are commercially exploited. The network does not include the telecommunications terminal equipment of the users or the telecommunications networks beyond the terminal connection point.
XV. Telecommunications network, the system integrated by means of transmission, such as channels or circuits using radio spectrum frequency bands, satellite links, wiring, electrical transmission networks or any other means of transmission, as well as, where appropriate, power stations, switching devices or any necessary equipment.
XVI. Telecommunications terminal equipment, comprises all the telecommunications equipment of the users that connects beyond the terminal connection point of a public network for the purpose of having access to one or more services of telecommunications.
XVII. Energizing beverages, non-alcoholic beverages added to the caffeine mixture in quantities exceeding 20 milligrams per 100 millilitres of product and taurine or glucolactone or thiamine and/or any other substance that produces similar stimulating effects.
Concentrates, powders and syrups are considered for preparing energy drinks, those which by dilution allow to obtain energy drinks with the characteristics mentioned in the previous paragraph.
XVIII. Beverages known as non-alcoholic beverages made by the dissolution in water of any type of sugars and which may include additional ingredients such as flavorings, natural, artificial or synthetic, whether or not added, of juice, pulp or nectar, of fruit or vegetables or pulses, of their concentrates or extracts and other food additives, and which may or may not be carbonated.
XIX. Concentric, powders and syrups, essences or extracts of flavors, allowing obtain flavoured drinks, products with or without sweeteners, natural, artificial or synthetic, whether or not added, of juice, pulp or nectar, of fruit, vegetables or pulses and other food additives.
XX. Sugars, to monosaccharides, disaccharides and polysaccharides, provided that in this last case are used as sweeteners with caloric input.
XXI. Oral, water preparation that exclusively contains each and every one of the following substances: anhydrous glucose, potassium chloride, sodium chloride and trisodium citrate.
XXII. Fossil fuels:
a) Natural gas, hydrocarbon that is presented as a mixture of gases, constituted mainly by methane, but which can commonly contain other alkanes and other gases such as nitrogen, to helium and mercaptans.
b) Propane, gas colorless and Toilet, belonging to the aliphatic hydrocarbons with simple three-carbon links.
c) Butano, also known as n-butane, hydrocarbon saturated, paraffinic or aliphatic, flammable that is commonly presented in a gaseous, colourless and odourless state, composed of four carbon atoms and ten of Hydrogen.
d) Gasoline, liquid and colourless unleaded fuel, obtained from the process for refining crude oil by typically fractionating at temperatures between 30 ° and 225 ° Celsius (by fractionated distillation), consisting of a mixture of volatile aliphatic hydrocarbons, mainly branched paraffins, aromatics, Naphthene and olefins, and which meets specifications to be used in internal combustion engines by ignition by an electrical spark.
e) Gasplane, high-octane, high-volatility rented or gasoline stability and a low freezing point, with lead tetraethyl content used in aircraft equipped with internal combustion engines.
f) Turbosin and kerosene, water-insoluble liquid and colourless fuels, which are obtained from the crude oil refining process by typically fractionating at temperatures between 157 ° and 233 ° Celsius, mainly used as fuel for retropropulsion aircraft, in the href="http://es.wikipedia.org/wiki/Reactor_ (engine) " title="Reactor (engine) "> engines to reaction and gas turbine.
g) Diesel, liquid and colourless fuel, composed of a complex mixture of hydrocarbons, mainly non-branched paraffins, which may contain additives, and which complies with specifications to be used primarily as heating oil and internal combustion engines by injection and whose ignition is achieved by the high temperature that produces air compression and Fuel inside the cylinder that does not need spark plugs, for use: marine, automotive, as well as industrial (open flame) and whose efficiency is measured in number of cetane.
h) Combustoleo, also called fuel oil, fuel heavier than can be distilled at atmospheric pressure, is a fraction of the oil obtained as the residue of the fractionated distillation a temperatures typically above 426 ° Celsius, it is composed of molecules with more than 20 atoms of carbon, and its color is black, used as fuel for power plants, boilers and ovens.
i) Oil Coque, a solid carbonaceous fuel formed by coking of oil crude oil processed in refineries or in cracking processes.
j) Coal Coal, a solid carbonaceous fuel formed by distillation of Bituminous coal heated at temperatures of 500 ° to 1,100 ° Celsius without contact with air.
k) Mineral coal, sedimentary rock used as solid fuel, compound mainly by carbon and other elements in variable quantities such as hydrogen, sulphur, oxygen and nitrogen.
l) Other fossil fuels, any other oil derivative, coal mineral or natural gas intended for a combustion process and which are not listed in the above.
XXIII. Pesticide, any substance or mixture of substances intended to be controlled any pest, including vectors that transmit human and animal diseases, unwanted species causing injury or interfering with agricultural and forestry production, as well as defoliating substances and desiccant.
XXIV. Carbon bonds are an economic instrument under the Kyoto Protocol and endorsed by the United Nations within the United Nations Framework Convention on Climate Change and each carbon bond is equivalent to one tonne of carbon dioxide equivalent (ton CO2 eq.), which has been left to issue to the atmosphere.
XXV. Caloric density, to the amount of energy, expressed in kilocalories per 100 grams of food, which is obtained by multiplying the kilocalories containing the food per cent and the result dividing it between the grams of the portion of the be treated.
XXVI. Botanas, products made from flour, seeds, tubers, cereals, grains and healthy and clean fruits that may be fried, baked and exploited or roasted and added salt, other ingredients and food additives, as well as the seeds for botanicals, which are the edible fruit part of the plants or trees, clean, healthy, with or without shell or cuticle, fried, roasted or baked, added or not of other ingredients or food additives.
XXVII. Confectionery products, sweets and confections. Candies, sweet imitation of marzipan, gelatin or grenetin, prepared gelatin or jaletin, marshmallow, marzipan, peladilla, turron, among others, are included.
XXVIII. Chocolate, to the product obtained by the homogeneous mixture of variable quantities of cocoa paste, or cocoa butter, or cocoa with sugars or other sweeteners, optional ingredients and food additives, whatever their presentation.
XXIX. Derived from cocoa, cocoa butter, cocoa paste or liqueur, cocoa cake, among others.
XXX. Flan, sweet that is made with egg yolks, milk and sugar, and it takes on bath Mary, inside a generally bathed mold of roasted sugar. It usually also carries flour, and is often added some other ingredient, such as coffee, orange, vanilla, among others.
XXXI. Pudin, sweet that is prepared with biscuit or broken bread in milk and with sugar and dried fruits.
XXXII. Fruit and vegetable sweets, to products such as ates, jellies or jams, obtained by cooking pulps or fruit juices or vegetables with sweeteners, added or not of food additives. Comprises crystallized or frozen fruits and vegetables.
XXXIII. Peanut cream or hazelnuts, the prepared pasta of peanuts or hazelnuts, roasted and ground, usually salted or sweetened.
XXXIV. Sweets of milk, comprising, among others, the cajeta, the jamoncillo and natillas.
XXXV. Food-based prepared foods, comprising all types of food prepared from cereals, whether in flakes, agglomerates or cereal rings, whether or not they may be added with fruit or flavorings.
XXXVI. Ice cream, to the food made by freezing, with agitation of a pasteurized mixture consisting of a combination of dairy ingredients, which may contain permitted vegetable fats, fruits, egg, its derivatives and additives for food.
Article 4o.-The taxpayers referred to in this Law shall pay the tax on their charge, without any proof against such payment, except in cases where refers to the following paragraph.
Only the credit of the tax transferred to the taxpayer by the acquisition of the goods referred to in points (A), (F), (G), (I) and (J) of the Part I of Article 2. of this Law, as well as that paid by the taxpayer himself in the importation of the goods referred to in points (A), (C), (D), (E), (F), (G), (H), (I) and (J) of that fraction, provided that it is accreditable in the terms of that Law.
The accrediting is to subtract the tax from the amount that would result from applying to the securities indicated in this Law, the rates to which the Article 2 (1), (A), (F), (I) and (J). of the same or of the application of the quotas referred to in Articles 2 (2), (c), (g) and (h) and (h) and 2 (c) of this Law. It is understood by tax, an amount equivalent to that of the excise duty on production and services effectively transferred to the taxpayer or the own tax which he would have paid on the basis of the import, exclusively in the assumptions referred to in the second paragraph of this Article, in the month to which it corresponds.
In order for the excise duty on production and services to be creditable in terms of the preceding paragraphs, the following requirements must be met:
I. ..... In the case of taxpayers who cause the tax in relation to which it is intended to credit, in the terms of this Law and corresponding to goods or services for which the tax is payable.
II ...... That the goods are put in place without having modified their condition, shape or composition, except in the case of bulk alcoholic beverages or their concentrates, as well as concentrates, powders, syrups, essences or extracts of flavours, which are used to prepare flavored beverages.
III. ... That the tax has been expressly transferred to the taxpayer and consists separately in the vouchers referred to in Article 19 (II) of this Law.
IV. ... That the accreditable tax and the tax charged against which the accrediting is carried out, correspond to goods of the same class, considering themselves as such those who are grouped in each of the incisos to which the Article 2 (1) of this Law. In the case of beer and soft drinks, these shall each be considered as goods of different kinds from other beverages containing alcoholic content.
V. ... That the tax that has been transferred to the taxpayer and that it intends to credit has been effectively paid to the person who made the transfer.
The accrediting referred to in this article shall not proceed, when the person who intends to do so is not a taxpayer of the tax for the disposal of the goods or for the provision of the the service by which the said tax was transferred or by which the import was paid. In no case shall the accrediting of the acts or activities that are exempt from this tax be carried out.
Transfer of tax shall mean the charge or charge that the taxpayer must make of an amount equal to the tax established in this Law. The tax that is transferred without this obligation shall not be deemed to be creditable.
When the taxpayer does not credit the tax that was transferred to you in the terms of this article against the tax payable to you in the month in question or in the two The following months, may have done so, shall lose the right to do so in the following months up to the amount in which you may have accredited it.
The right to credit is personal to the taxpayers of this tax and cannot be transmitted by act between the living, except in the case of merger of companies mercantiles.
Article 4o. -A.-(Repeals).
Article 4o. -B.-(Repeals).
Article 4o. -C.-(Repeals).
Article 5o.-The tax shall be calculated on a monthly basis and shall be paid no later than the 17th day of the month following that to which the payment corresponds, except in the case of imports of goods in which the provisions of Articles 15 and 16 of this Law are to be determined, as they are concerned. The monthly payments shall be made on the terms that are set out in this Law and shall be of a definitive nature.
The monthly payment will be the difference that results from subtracting the amount that is obtained from applying the corresponding rate in the terms of Article 2o. of this Law to the consideration actually received in the month in question, by the disposal of goods or the provision of services taxed by this Law; the tax paid in the same month for the importation of said goods, as well as the tax which proves to be accreditable in the month in question in accordance with the Article 4. of this Law. In the case of the quota referred to in the second and third subparagraphs of Article 2 (C) (C), part I. of this Law, the monthly payment shall be the amount to be obtained from applying the quota corresponding to the cigarettes in the month, or the one obtained from applying that quota to the result of dividing the total weight of the other labored tabacos in the month, between 0.75, these quantities, if any, decreased with the tax paid in the same month when the corresponding quota was applied for the importation of the cigars or other manufactured tobacco, in the terms of the second paragraph of the Article 4. of this Law. In the case of the quota referred to in point (G) of the first subparagraph of Article 2 (1). of this Law, the monthly payment shall be the amount to be obtained from applying the quota to the litres of flavoured drinks in the month or to the total of litres which can be obtained by concentrates, powders, syrups, essences or extracts of flavours in the month, as appropriate, diminished with the tax paid in the same month for the importation of those goods or the transfer in the acquisition of the goods cited. For the purposes of the goods referred to in point (H) of Part I of Article 2 (1). of this Law, the monthly payment will be the amount that is obtained from applying the quotas that correspond to the units of measure of said goods, in the month, diminished with the tax paid in the same month when applying the corresponding quotas on the occasion of the importation of these goods, in accordance with the second paragraph of Article 4 (o). of this Law. In the case of the goods referred to in Article 2 (2) (II) of this Law, the monthly payment shall be the amount to be obtained from the application of the quotas corresponding to the litres of spent fuel.
Dealing with beer manufacturers, producers or packers, rather than considering the amount to be obtained from applying the corresponding rate in the terms of the Article 2. of this Law to the consideration actually received in the month in question, by the disposal of beer, will be considered the quantities that result from the application of the article 2o. -C of this Law.
When the monthly payment declaration results in balance, the taxpayer may only compensate him against the tax on his or her charge corresponding to the monthly payments. until exhausted.
When the taxpayer does not compensate for the tax payable in the month in question or the next two, and may have done so, the taxpayer will lose the right to do so in the following months up to the amount in which you could have compensated it.
The provisions of the Tax Code of the Federation on the return of balances in favour and compensation shall apply in so far as they do not object to the provisions of the Article.
Dealing with the tax referred to in point (H) of Article 2 (I). of this Law, taxpayers will be able to choose to pay the tax by the delivery of the carbon bonds referred to in the XXIV fraction of article 3o. of the same order, when they come from projects developed in Mexico and endorsed by the United Nations within the United Nations Framework Convention on Climate Change. The value of such bonds shall be that corresponding to their market value at the time the tax is paid. The delivery of these bonds and the determination of their value will be made in accordance with the general rules that the Secretariat of Finance and Public Credit will issue.
Article 5o.-A. Manufacturers, producers, packers or importers, who through commission agents, mediators, agents, representatives, brokers, the goods referred to in points (A), (B), (C), (F), (I) and (J) of Article 2 (1) (a) shall be used. of this Law, they will be obliged to withhold the tax on the consideration that they correspond and to find it by declaration that they will present to the authorized offices, in accordance with the provisions of the first paragraph of article 5o. of this Law. Where consideration is given to the value of the disposal for which this tax is paid, the withholding tax shall not be made and shall not be considered as tax payers for such activities.
Taxpayers who only carry out the activities referred to in the preceding paragraph and who are retained by those activities for the tax on consideration they correspond to them in the terms of that subparagraph, they shall not be required to submit monthly payment declarations.
Article 5o.-B. The persons carrying out the activities referred to in Article 2 (2) (II) (B) of this Law may reduce the tax corresponding to those activities in the month in question, the amount of the corresponding participation the Federal Government of the products obtained by the permissionaries, provided for in the Federal Law of Games and Sweepstakes, that they have paid in the same month. Where such a reduction exceeds the tax payable by the taxpayer, the difference may be reduced in the following months to the end of the tax, without in any case giving evidence, compensation or refund.
Taxpayers will also be able to decrease the tax corresponding to the activities referred to in the article 2o., part II, point B) of this Law, in the month in question, the amount of the payment actually made by way of the taxes that the federal entities have established on the games with bets and draws, without in any case this decrease exceeds the fifth part of the tax that this Law establishes for those activities. The reduction provided for in this paragraph may be made in the payment declaration following the month in which the whole of the taxes laid down by the federal entities has been made.
Article 5o. -C.- For the purposes of this Act, consideration is given to the fact that consideration is given to acts or activities taxed, where the assumptions are made that for this purpose are set out in the Value Added Tax Act.
Article 5o.-D. Taxpayers exercising the option referred to in Article 111 of the Income Tax Act, during the period they remain in the scheme provided for in that Article, instead of calculating and paying monthly the excise duty on production and services, as provided for in Article 5o. of this Law, they must calculate it in bimonthly form for the periods from January and February; March and April; May and June; July and August; September and October; and, November and December of each year and to pay it no later than the 17th of the month the following bimestre of the payment, by means of a declaration that they will present through the systems that the Tax Administration Service has on its website, except in the case of imports of goods in which it will be the provisions of Articles 15 and 16 of this Law, as they are concerned. Bi-monthly payments will have the character of definitive.
The bimonthly payment will be the difference between the tax corresponding to the total of the activities caused in the two-year period for which the payment is made, with the exception of the imports of tangible goods, and the amounts corresponding to the same period for which the credit is established in accordance with the terms of this Law.
The taxpayers referred to in this Article which, if applicable, carry out the withholding tax referred to in Article 5o. -A of this Law, instead of finding out the imposed on a monthly basis by means of the declaration referred to in the first paragraph of that Article, shall be aware of the bimestres referred to in the first paragraph of this Article, together with the payment declaration provided for in that Article. or, failing that, no later than the 17th day of the month following the corresponding bimeste.
In the case of contributors initiating activities, in the declaration corresponding to the first two-year periods, they shall only consider the months they have performed activities.
When the bimonthly payment declaration results in a balance in favour, the taxpayer may only compensate him against the tax on his or her charge corresponding to the payments The following bimonthly until you exhaust it.
When the taxpayer does not compensate for the tax payable in the bimonstre in question, or in the next two, it may have done, you will lose the right to do so in the following bimestres up to the amount you could have compensated for.
Taxpayers referred to in this Article shall comply with the obligation laid down in Article 112 (III) of the Income Tax Act, instead of to keep the accounts referred to in Article 19 (1) of this Law. They may also retain and issue tax vouchers in accordance with the provisions of Sections II and IV of that Article 112.
Also, the contributors referred to in this Article shall not be required to present the information declarations provided for in this order, always to submit the information relating to the transactions with their suppliers in the preceding immediate bimonestre, in accordance with Article 112 of the Income Tax Act. The provisions of this paragraph shall not apply to the obligation laid down in Article 19 (IX) of this Law. The information referred to in the quoted fraction shall be presented in a bimonthly form together with the payment declaration.
Article 6o.-The taxpayer who receives the return of the goods in question or grants discounts or bonuses, in order to perform acts or activities for which the tax has been paid in the terms of this Law, will decrease, in the following payment declaration, the amount of tax caused by those tax concepts to be paid in the month in question.
When the amount of tax caused by the taxpayer in the month in question is less than the amount of tax that is reduced in the terms of the preceding paragraph, the The taxpayer may reduce the difference between those amounts, in the following or following statements, until exhausted.
The taxpayer who in one month receives the discount, the bonus or returns the goods that would have been alienated, for which he would have been expressly transferred and separately the tax established in this Law, will decrease from the tax accreditable of the month in question, the tax corresponding to the discount, to the bonus or to the refund, to the amount of the accreditable tax of that month. When the amount of the tax is less than the amount of tax to be reduced in the terms of this paragraph, the taxpayer will pay the difference between those amounts when filing the payment declaration of the month to the that corresponds to the discount, bonus, or return.
Article 6o. -A.-(Repeals).
CHAPTER II
From The Endisposal
Article 7o.-For the purposes of this Law, it is understood as a disposal, in addition to what is stated in the Tax Code of the Federation, the lack of raw materials or goods in the inventories of taxpayers who do not comply with the requirements laid down in the Regulation of this Law. In the latter case, the presumption supports proof to the contrary.
For the purposes of this Law, it is also considered to be the disposal of the goods referred to in the (a) of Article 2 (1) (a). of this Law, the removal of the place in which they were produced or packaged or, where appropriate, of the warehouse of the taxpayer, when the same are not intended for their marketing and are packaged in containers of up to 5,000 millilitres. In this case, the tax shall be paid not later than the 17th of the month following that in which the goods in the said places are withdrawn, considering as the value of the act, the average price in which the goods were placed in the three months (b) immediate past the time the payment is made.
Likewise, it is considered the disposal of the goods referred to in point (C) of Article 2o. of this Law, the removal of the place in which they were manufactured or, where appropriate, of the storehouse of the taxpayer, when the same is not intended for their marketing and are packaged in boxes or boxes. In this case, the tax shall be paid no later than the 17th day of the month following that in which the goods are withdrawn from the said places, considering as consideration the average selling price to the retailer, in the case of cigars, or the average price of disposal, in the case of cigars and other labraded tobacco, of the immediate three months preceding that in which the payment is made.
The consumption by Mexican Petroleum of the products taxed by this Law will be equated.
The self-consumption of the goods carried out by the taxpayers of the tax referred to in point (H) of Article 2 (1) is also considered to be a disposal. of this Law.
The transfer of ownership to be carried out for the cause of death or donation is not considered to be a disposal, provided that the donation is deductible for the purposes of the tax on the income.
Nor is the sale of alcoholic beverages considered to be a sale when they are made to the general public, in open or copped bottles, for consumption in the same place or establishment in which they are placed.
Article 8o.-The tax set in this Act will not be paid:
I. ... For the following enajenations:
a) .... (Repeals).
b) .. Aguamiel and products derived from its fermentation.
c) .... Those carrying out persons other than manufacturers, producers or importers of the goods referred to in points (C), (D), (E), (G) and (H) of Article 2 (1). and section II of Article 2o. -A of this Law. In such cases, persons other than manufacturers, producers or importers are not considered to be taxpayers of this tax for such purposes.
d) Beer, refreshing drinks, cigars and other labraded tobacco, as well as those of the goods referred to in point (F) of section I of the article 2o. of this Law, which are made to the general public, except that the enajenante is the manufacturer, producer, packer, distributor or importer of the goods that he enajene. They shall not benefit from the benefit set out in this paragraph, the disposal of the goods made by traders who obtain the majority of the amount of their income from enajenations to persons who are not members of the general public. They are not considered to have been carried out with the general public when they are issued with proof of compliance with the requirements referred to in Article 29-A of the Tax Code of the Federation.
e) .... Alcohol, denatured alcohol and uncrystallizable honey, provided that the disposal of the alcohol is met with the obligations laid down in Article 19, fractions I, II, first paragraph, VI, VIII, X, XII and XIV of this Law and the other obligations establishing the tax provisions.
f) .... Those of drinks known in restaurants, bars and other places where food and beverage services are provided, flavored beverages with sanitary registration as medicines issued by the health authority, milk in any presentation, including that mixed with vegetable fat and oral serums.
g) ... (Repeals).
h) ... Pesticides which, in accordance with the hazard category of acute toxicity, correspond to category 5.
i) .... Crude oil and natural gas.
II. ... For the export of the goods referred to in this Law. In such cases, exporters shall be subject to the provisions of Article 19 (XI) of the same Regulation.
III. For the activities referred to in Article 2 (2) (B) of this Article Law, in the following assumptions:
a) When they are carried out by non-profit moral persons authorized to receive deductible donations for the purposes of the Income Tax Law, as referred to in Article 79, fractions VI, X and XVII of that Law, provided that they allocate all of their income, once the prizes have been discounted effectively paid, to the purposes for which they were constituted.
b) Trying to draw, when all participants get that quality without to be subject to payment, to the purchase of a good or to the hiring of a service.
c) Trying to draw, when all participants get that quality to Free title by the sole fact of acquiring a good or hiring a service, provided that the performer meets the following requirements:
1. Do not get more than ten permissions to hold draws in a calendar year.
2. The total amount of prizes offered in a calendar year does not exceed 3% of the income earned in the previous year.
Those who perform draws on the activity start exercise, may estimate their income in such exercise for the purposes of the provisions of this paragraph. In the event that the amount of the prizes offered exceeds the percentage referred to in the preceding paragraph, the corresponding tax shall be paid in accordance with the provisions of this Law with the respective updating and surcharges.
IV. For the following telecommunications services:
a) Rural fixed telephony, consisting of the fixed telephony service that is provided in populations of up to 5,000 inhabitants, according to the latest definitive results, specifically referring to the population, from the general population and housing census published by the National Institute of Statistics and Geography.
In the event of a population and housing count being lifted or a similar instrument in accordance with the Law of the National Information System Statistics and Geographic, prior to the next general population and housing census, this count or instrument shall be applied for the purposes of the preceding paragraph.
The Tax Administration Service will make known on its website the list of the populations referred to in this paragraph.
b) Public telephony, consisting of access to services provided through public telecommunications networks, and to be provided to the general public, by means of the installation, operation and operation of public telephone equipment.
c) Interconnection, consisting of physical or virtual, logical and functional connection, between public telecommunications networks, which allows traffic between such networks and/or between telecommunications services provided through such networks, so that users of one of the public telecommunications networks can connect and exchange traffic with the users of the other network public telecommunications and vice versa, or, it allows a public network the use of telecommunications services and/or capacity and functions provided by or through another public telecommunications network. They are included in the interconnection services, those that are carried out among residents in Mexico, as well as those that are carried out by residents in Mexico with residents abroad.
d) Internet access, through a fixed or mobile network, consisting of all the services, applications and content that through such Internet access lend through a telecommunications network.
Where the services referred to in the preceding paragraph are offered in a joint manner with other services provided through a public network of telecommunications, the exemption referred to in this paragraph shall be provided on condition that in the respective tax voucher, the consideration corresponding to the Internet access service is determined separately from the other services of telecommunications to be provided through a public network and that such consideration is (a) determine in accordance with the prices and amounts of the consideration that they would have been charged if the service was not provided in conjunction with other telecommunications services taxed by this Law. In this case, the exempted Internet services may not exceed 30% of the total of the previously referred consideration that are invoiced together.
Item 8o. -B.-(Repeals).
Article 9o.-For the purposes of this Law, it is understood that the disposal is carried out on national territory, if the property is found at the time the shipment is made to the acquirer, or when there is no shipment, the material delivery of the good by the enajenante is carried out in the country.
Article 10. In the disposal of the goods referred to in this Law, the tax is due at the time when the consideration is paid and the amount of the cashed. Where the consideration is paid in part, the tax shall be calculated by applying to the part of the consideration actually received, the corresponding fee in accordance with Article 2. of this Law. For beer in which the tax is paid by applying the quota referred to in Article 2o. -C of this Law, the tax shall be calculated by the litres that have been paid in the amount of the consideration effectively perceived. For the purposes of the quota for the disposal of cigars or other labraded tobacco referred to in the second and third subparagraphs of Article 2 (C) (C). of this Law, will be considered the quantity of cigars actually collected and, in the case of other labraded tabacos, the quantity of grams effectively collected. For the purposes of the goods referred to in points (G) and (H) of Article 2 (1). of this Law, the tax is caused at the time when the consideration is paid. For the purposes of the goods referred to in section II of the Article 2o. -A of this Law, the tax is caused by the time the consideration is paid.
In the case of a lack of goods in inventories, consumption or consumption, the disposal is considered to be carried out at the time the taxpayer or the Tax authorities know that the above facts were made, whichever comes first.
In the case of donations for which the tax is payable, at the time when the goods are delivered or the voucher is extended to the property, whichever occurs first.
Article 11.-To calculate the tax by dealing with enajenations, consideration will be considered as the consideration. In the disposal of the goods referred to in points (D) and (E) of Article 2 (1). of this Law, in no case shall the amounts which are charged or charged to the acquirer for the concepts referred to in Article 2o (II) (A) be considered within the consideration. of this Law.
The producers or importers of cigars, in order to calculate the tax for the disposal of these goods in national territory, will consider the sale price as the value of the same to the retailer. Manufacturers, producers or importers of cigars and other manufactured tobacco products, in order to calculate the tax for the disposal of these goods on national territory, shall regard as their value the agreed consideration. In the case of the disposal of the fuels referred to in points (D) and (E) of Article 2 (1). of this Law, the producers or importers, in order to calculate the tax for the disposal of these goods, will consider the price referred to in the section I of article 2o. -A of this Law.
The tax referred to in the preceding paragraph shall not be paid for subsequent enajenations, not in any case proceeding with the accreditation or the refund of the tax for such purposes. enajenations.
For beer in which the tax is paid by applying the quota referred to in Article 2o. -C of this Law, taxpayers will calculate the tax on the total number of litres. In the case of the quota for the use of cigars or other worked tobacco referred to in the second and third subparagraphs of Article 2 (C) (C). of this Law, the quantity of enajined cigars will be considered and, in the case of other labored tobaccos, the quantity of grams alienated. For the purposes of the goods referred to in point (G) of Article 2 (1). of this Law, the taxpayers will calculate the tax on the total litres of drinks in the form of flavoured drinks with added sugars; in the case of concentrates, powders, syrups, essences or extracts of flavours, the tax will be calculated taking into account The number of litres of flavoured drinks with added sugars which, in accordance with the manufacturer's specifications, can be obtained from the total of the products in question. For the purposes of the goods referred to in point (H) of Article 2 (1). of this Law, the taxpayers shall calculate the tax on the total of the units of measure and, where appropriate, fractions of such units, as appropriate. For the purposes of the goods referred to in Article 2 (2) (II) of this Law, taxpayers shall calculate the tax on the total of the units of measure, as appropriate.
CHAPTER III
From Import of Goods
Article 12.-For the purposes of this Act, in the import of goods the tax is caused:
I.- At the time the importer submits the order for processing under the terms of the customs legislation.
II.- In case of temporary import upon becoming definitive.
III. In the case of goods that have been illegally introduced into the country, when such hospitalization is discovered or the goods are seized, by the authorities.
Article 13.-The tax set in this Act will not be paid, on the following imports:
I.-.... Those which, in the terms of the customs legislation, do not come to be consumed, are temporary, have the character of return of goods temporarily exported or are the subject of transit or transhipment.
........ The exemption referred to in this paragraph shall not apply for goods intended for temporary importation, processing or repair in maquila or export programmes; for the purposes of this exemption. to be subjected to the process of assembling and manufacturing vehicles; processing, processing or repair in a controlled enclosure, and a strategic control enclosure.
II.-... Those carried out by passengers in the terms of customs legislation and diplomatic missions accredited in Mexico, with the controls and limitations which, in their case, by means of general provisions, establish the Secretariat of Finance and Public Credit.
III.-.. Las de aguamiel and products derived from its fermentation.
IV ..... (Repeals).
V. ... Alcohol, denatured alcohol and uncrystallizable honey, provided that the import complies with the obligations laid down in Article 19, fractions I, VI, VIII, XI, XIV and XIX of this Law and the other obligations they establish the tax provisions.
VI ..... The definitive imports of the goods in respect of which the tax referred to in this Law has been paid for the purpose of the temporary customs import arrangements for the manufacture, processing or repair of maquila or export; fiscal deposit to be submitted to the process of assembly and manufacture of vehicles; processing, processing or repair in a controlled enclosure, and a strategic control enclosure or goods that include the goods by which the tax was paid, provided that the final importation is made by those who have intended for the purposes of the abovementioned schemes. The provisions of this fraction shall not apply where the tax has been paid by applying the tax credit provided for in Article 15 -A of this Act.
VII .... Those of flavored beverages with sanitary registration as medicines issued by the health authority, the milk in any presentation, including the one mixed with vegetable fat and the oral serums.
VIII ... Pesticides which, in accordance with the hazard category of acute toxicity, correspond to category 5.
IX ..... The crude oil and natural gas.
Article 14.-To calculate the tax for the import of goods, the value to be used for the purposes of the general import tax, added with the amount of the contributions and availments to be paid on the basis of the import, with the exception of the value added tax.
Dealing with goods intended for the customs procedures of temporary importation for the manufacture, processing or repair of maquila or maquilas export; of fiscal deposit to undergo the process of assembly and manufacture of vehicles; of elaboration, transformation or repair in a controlled enclosure, and of a strategic control center, to calculate the excise duty on production and services shall be deemed to be the customs value referred to in the Customs Law, added to the amount of other contributions and availments that had to be paid in case it was a definitive import, with the exception of the value added tax.
For beer imports in which the tax is paid by applying the quota referred to in Article 2o. -C of this Law, taxpayers will calculate the tax on the total of litres imported into the quota. In the case of imports of cigars or other worked tobacco in which the tax is paid by applying the quota referred to in the second and third subparagraphs of Article 2 (C) (C). of this Law, the quantity of imported cigarettes will be considered and, in the case of other labraded tobacco, the quantity of grams imported. In the case of imports of the goods referred to in point (G) of Article 2 (1). of this Law, the taxpayers shall calculate the tax for the total litres imported from flavoured drinks or for the total litres which can be obtained, in accordance with the manufacturer's specifications, for the total of concentrates, powders, syrups, essences or extracts of flavours. In the case of imports of the goods referred to in point (H) of Article 2 (1). of this Law, the taxpayers shall calculate the tax on the total of the units of measure and, where applicable, fractions of such imported units, as appropriate.
Article 15.-Dealing with the importation of goods, the payment of the tax established in this Law shall be made in conjunction with that of the general import tax, including where the payment of the second is deferred by virtue of the goods being found in the tax warehouse in the general storage warehouse.
In the case of goods which are intended for temporary importation, processing or repair in the form of a maquila or a repair export; of fiscal deposit to undergo the process of assembly and manufacture of vehicles; of elaboration, transformation or repair in a controlled enclosure, and of a strategic control center, the payment will be made at the latest at the moment the respective order is presented for processing. When the goods are returned abroad, the taxpayers may apply for the refund of the excise duty on production and services they have paid when they have allocated the goods to those schemes, as well as for those who have paid them moved whenever such tax has not been credited in the terms of this Act.
In the case of goods for which the payment of the general import tax is not required, the taxpayers shall pay the excise duty on production and services, by means of a declaration to be presented at the customs office concerned.
You may not withdraw goods from the customs office or tax or tax office, without the payment of the corresponding payment in accordance with this Law.
Article 15 -A. Persons who enter goods into the temporary import customs procedures for processing, processing or repair in maquila or export; a fiscal deposit to undergo the process of assembly and manufacture of vehicles; processing, processing or repair in a controlled enclosure, and a strategic control center, may apply a tax credit consisting of an amount equal to 100% of the excise duty on production and services to be paid for the import, which shall be accreditable against the excise duty on production and services to be paid for the said activities, provided that they obtain certification by the Tax Administration Service. In order to obtain such certification, the undertakings must prove that they comply with the requirements for proper control of the operations carried out under the abovementioned schemes, in accordance with the general rules which the effect of the said organ.
The certification referred to in the preceding paragraph shall be valid for one year and may be renewed by the companies within thirty days prior to the expiration of the the term of validity, provided that they continue to comply with the requirements for their certification.
The tax covered by the tax credit provided for in this article, will not be creditable in any way.
The tax credit referred to in this article shall not be considered as a cumulative income for income tax purposes.
The persons referred to in this Article who do not exercise the option to certify themselves, may not pay the excise duty on production and services for the introduction of the goods to the customs procedures mentioned above, provided that they guarantee the tax interest by means of a bond granted by authorized institution, in accordance with the general rules that the Administration Service has to do with the effect Tax.
Article 16.-When on an occasional basis the amount of tax set in this Law is to be paid, the payment will be made in the terms of the previous article.
CHAPTER IV
From Service Delivery
Article 17.-To calculate the service delivery tax, consideration will be considered as the consideration. In this case, the tax is due at the moment when the consideration is actually paid and the amount of each one of them. Where the consideration is paid in part, the tax shall be calculated by applying to the part of the consideration actually received, the corresponding fee in accordance with Article 2. of this Law. The tax shall be paid in accordance with Article 5o. of this Law.
Article 18. To calculate the tax for the performance of the activities referred to in Article 2o (II) (II) (B). of this Law, the total of the amounts actually received from the participants for those activities shall be considered as the value. In the games or sweepstakes in which you bet, the total amount of the bets will be considered as the value. In the case of games or sweepstakes in which the bet is placed by means of tokens, cards, passwords or any other voucher, as well as through magnetic bands, electronic devices or similar objects, used for betting purposes in substitution of amounts of money and accepted for those purposes by the person making the game or drawing in question, the total of the equivalent amounts in national currency shall be considered to be the value of such means.
When in any draw the prize offered is contained in a referenced and hidden manner in goods whose acquisition grants the right to participate in the said prize, the value of the price at which the person performing it has been deemed to have alienated all the goods participating in that draw.
Dealing with sweepstakes in which the participants obtain such quality, even free of charge, for the fact of acquiring a good or hiring a service, receiving For this purpose a voucher shall be considered as the value of the total nominal amount for which each voucher is delivered which grants the right to participate, in accordance with the conditions of the draw laid down in the permit granted by the competent authority. When in addition to acquiring a good or hiring a service, an additional amount is paid to participate in the draw in question, the tax in addition to being calculated in the terms already indicated will also be calculated on that amount.
The values referred to in this article may be reduced by the amount of the following concepts:
I. The awards effectively paid or delivered in accordance with applicable provisions. In the case of multiple cash prizes, the amount that will be may be reduced to the amount corresponding to the value stipulated in the permit granted by the competent authority or, failing that, the market value.
II. The amounts actually returned to the participants, provided that the returns are made prior to the event and that they are duly registered in accounting and, in the case of games or draws in which they are bet, they also register in the central betting system. When the prize includes the return of the participant's effectively perceived amount, that concept will be reduced only as a prize.
When the amount of the concepts mentioned in the above fractions is higher than the values of the activities referred to in Article 2, part II, point (b) of this Law, corresponding to the month in question, the difference may be reduced in the following months until exhausted.
Article 18-A.- For the purposes of this law, services are considered to be provided on national territory, through one or more public networks of telecommunications referred to in Article 2 (2) (II) (C) of this Law, where they are carried out on the same, in whole or in part.
CHAPTER V
Of Taxpayers ' Obligations
Article 19.-The taxpayers referred to in this Law have, in addition to the obligations stated in other articles thereof and other tax provisions, the following:
I. ...... Carry out accounting in accordance with the Fiscal Code of the Federation, its Rules of Procedure and the Rules of Procedure of this Law, and make the separation of operations, broken down by fees, in accordance with the latter. In addition, the transactions in which the tax is paid shall be identified by the application of the quotas provided for in Articles 2 (2), (c), (g) and (h); 2o. -A, fraction II, and 2o. -C of this Law.
II ...... To issue tax vouchers, without the express and separate transfer of the tax established in this Law, except in the case of the disposal of the goods referred to in points (A), (F), (G), (I) and (J) of Article 2 (1). of this Act, provided that the acquirer is in turn a taxpayer of this tax for such goods and so requests.
........ Traders who, in the immediate period preceding the year in question, have made 90% of the amount of their disposal with the general public, in the tax voucher they issue shall not carry out the express and separate transfer of the tax established in this Law, unless the acquirer is a taxpayer of this tax for the good or service concerned and requests the issuance of the tax voucher with the tax expressly and separately transferred. In all cases, the goods taxed by this Law must be offered, including the tax on the price.
........ Taxpayers who have the goods referred to in points (A), (F), (G) and (J) of Article 2 (1) (a) shall apply. of this Law, which will carry out in an express way and separately the tax established in it, must provide to the Tax Administration Service in a quarterly way, in the months of April, July, October and January, of the corresponding year, the relationship of the persons to whom in the quarter preceding the one who is declared to have transferred the excise duty on production and services expressly and separately in the terms of this fraction, as well as the amount of the tax moved in such operations and information and documentation that by means of character rules general point to the Tax Administration Service.
........ Taxpayers who fill table wines shall comply with the obligation referred to in the preceding paragraph in the months of January and July of each year.
........ In the case of the disposal of labored tobaccos, the total weight of tobacco contained in the worked-out tobacco or, where appropriate, the quantity of the cigarettes in question must be specified in the tax vouchers to be issued.
III. ... Present the declarations and reports provided for in this Law, in terms that are established in the Fiscal Code of the Federation. If a taxpayer has several establishments, it shall submit by all of them a single payment declaration to the authorised offices corresponding to the tax domicile of the taxpayer.
IV. ... The producers and importers of cigars must register with the tax authorities, within the first month of each year, the list of sales prices for each of the products they write, classified by brand and presentation, pointing out the prices to the wholesaler, retailer and the suggested retail price.
........ In addition, the tax authorities should be informed when there is any change in prices, and they must submit to the aforementioned authorities, within 5 days after this happens, the list of sales prices that will be in force for from the time of the modification.
V. Taxpayers shall adhere to the packaging containing beverages alcohol, immediately after it has been packed. In the case of bulk alcoholic beverages, seals must be attached to the containers holding them when they are in transit or transport. The provisions of this paragraph shall not apply in respect of packaged alcoholic beverages intended for export, provided that the rules of general character are complied with that the effect of this paragraph is stated in the Regulation of this Law.
Those who import alcoholic beverages and are obliged to pay the tax in terms of this Law, they must affix the marks or seals to which this fraction has previously been referred to the national territory of the products or, failing that, in the case of a markeof, at the customs office, general warehouse or tax office or audited, approved by the Secretariat of Finance and Public Credit. The products of the places referred to above may not be removed without the obligation being met.
. The alcohol tag may be placed in the neck of the bottle, covering the lid and part of the container itself. In cases where the shape of the cap is not possible to adhere to the neck of the bottle, it may be placed on the front label of the package, covering part of the label and part of the package itself, subject to authorisation by the tax authority.
. For table wine cases up to 14 ° GL may adhere to the mark on the neck of the bottle or on the front label of the package, covering part of the label and the packaging itself.
VI ..... Provide to the tax authorities during the month of March each year, the information corresponding to the goods they produced, sold or imported in the previous year, with respect to their consumption by federal entity and tax as well as the services provided by establishment in each federal entity. For the purposes of this fraction, the goods are considered to be consumed at the place where the material delivery of the product is made, according to the tax voucher.
VII. ... Carry out, in the case of taxpayers who provide the services referred to in Article 2 (2) (A) (A). of this Law, the separation in their accounts and records, of the transactions they carry out on their own account of those they carry out on behalf of others.
VIII ... The taxpayers of the goods referred to in points (A), (B), (C), (F), (G), (H), (I) and (J) of Article 2 (1). of this Law, obliged to pay the excise duty on production and services to which it refers, they must provide to the Service of Tax Administration, quarterly, in the months of April, July, October and January, of the year that the information about its 50 main customers and suppliers in the immediate quarter prior to that of its declaration, in respect of such goods. In the case of taxpayers who dispose of or import table wines, they must comply with this obligation on a half-yearly basis, in the months of January and July of each year.
........ Taxpayers who have one or more establishments located in a federal entity other than that of the parent shall submit the information referred to in the preceding paragraph by the operations corresponding to those establishments. for final consumption.
........ The information referred to in this section and section VI of this Article shall be the basis for the determination of the units referred to in this Law and Articles 3o. and 3o. -A of the Law of Fiscal Coordination, in the matter of the excise duty on production and services.
IX ..... The producers and importers of labraded tobacco must inform the Secretariat of Finance and Public Credit, together with their declaration of the month, the price of the disposal of each product and the value and volume of the products; specify the total weight of the worked-up tabacos, or, where appropriate, the total quantity of the cigarettes. This information must be provided for each of the brands that the taxpayer produces or amounts to.
X ...... Manufacturers, producers or packers, of alcohol, denatured alcohol and uncrystallisable honey, of beverages containing alcoholic content, beer, labors, energy drinks, concentrates, powders and syrups for the preparation of beverages Energy sources, drinks flavoured with added sugars, concentrates, powders, syrups, essences or extracts of flavours, which, when diluted, allow to obtain flavoured drinks with added sugars, as well as fossil fuels and pesticides, must be physically controlled by the volume produced, produced or packaging, as appropriate, as well as reporting on a quarterly basis, in the months of April, July, October and January, of the corresponding year, the monthly reading of the records of each of the devices used to carry the said control, in the immediate quarter prior to that of your declaration.
........ The obligation referred to in this subparagraph shall not apply to producers of table wines.
XI ..... The importers or exporters of the goods referred to in points (A), (B), (C), (F), (G), (H) and (I) of Article 2 (1). of this Law, they must be registered in the register of importers and sectorial exporters, as the case may be, in charge of the Secretariat of Finance and Public Credit.
XII. ... The manufacturers, producers and packers, of alcohol, denatured alcohol, incrystallizable honey and alcoholic beverages, must report in the month of January of each year, to the Service of Tax Administration, the characteristics of equipment to be used for the production, distillation, packaging and storage of such goods, as well as containers for the storage of such goods when it is not a matter of equipment.
........ They shall also report to that unit the start date of the production, distillation or packaging process, with 15 days in advance, accompanying the product stock information at that time. They shall also report the date of completion of the process, within 15 days of the completion of the process, accompanying the information on the volume produced, produced or packaged.
........ In the event that new distillation or packaging equipment is acquired or incorporated, the installed ones are modified or the ones reported by the taxpayer, must be presented to the tax authorities within 15 days. the following to occur.
XIII ... The taxpayers of the goods referred to in points (A), (f) and (H) of the Article fraction (I) 2o. of this Law, obliged to pay the excise duty on production and services, they must provide to the Tax Administration Service, quarterly, in the months of April, July, October and January, of the corresponding year, the price of disposal of each product, value and volume of each product, carried out in the previous immediate quarter.
. Taxpayers who fill table wines must comply with the obligation to which this fraction refers in the months of January and July of each year.
XIV.. The manufacturers, producers, packers and importers, of alcohol, denatured alcohol, incrystallizable honey and alcoholic beverages, must be registered in the Register of Alcoholic Beverages, in charge of the Secretariat of Finance and Public Credit. Furthermore, manufacturers, producers, packers and importers of alcoholic beverages must comply with this obligation in order to be able to apply for marbetes and seals, as they are, and must comply with the provisions of this Law and provisions of a general nature to be issued for that purpose.
XV. Producers, packers and importers of alcoholic beverages will be required to submit to the Secretariat of Finance and Public Credit, on a quarterly basis, in the months of April, July, October and January of the corresponding year, a report of the numbers of the number of marbetes and seals, as appropriate, obtained, used, destroyed, and unused during the immediate quarter previous.
The contributors to which this fraction or third parties relate to them shall be to provide the tax authorities, on the basis of the application for the marks or seals they make, with the information or documentation necessary to verify the proper use of the marks or seals that have been delivered to them.
XVI. The producers or packers of the goods referred to in Article 2 (1) (A) (3) (A). of this Law, will be obliged to carry a volumetric control of production and present to the Secretariat of Finance and Public Credit, quarterly, in the months of April, July, October and January, of the corresponding year, a report containing the the number of litres produced in accordance with that control, from the immediate quarter preceding the reporting date.
XVII. Provide the information that the excise tax on production and services is requested in the income tax returns.
XVIII. The taxpayers referred to in this Law, who are in general public alcoholic beverages for consumption in the same place or establishment in which they are sold, must destroy the containers that contain them, immediately after its contents have been exhausted.
XIX. The importers of the goods referred to in point (B) of Article 2 (1). of this Law, which do not produce alcoholic beverages, must be registered in the Register of Importers of Alcohol, Unnaturalized Alcohol and Incrystallizable Miels that Do Not Make Alcoholic Drinks, in charge of the Secretariat of Finance and Credit Public.
XX. Manufacturers, producers, or beer packers that apply the decrease in the The amount referred to in the second paragraph of Article 2o of this Law must present to the tax authorities, through the means, electronic formats and deadlines specified by the Tax Administration Service, by means of rules of character general, a report showing the total of litres of In each of the months of the previous immediate year, the total of the reused beer containers in the total of the beer used for the purposes of the preceding year.
The importers of beer which apply the reduction in the amount referred to in Article 2 (o). Second paragraph of this Law, must present to the tax authorities, through the means, electronic formats and deadlines that the Tax Administration Service, by means of rules of general character, a report in which they manifest the total litres of beer imported in each of the months of the previous immediate exercise, as well as the capacity in litres of the total of the beer containers exported in each of the months of the previous immediate financial year.
XXI. Manufacturers, producers, or beer packers who apply the decrease in the The amount referred to in the second paragraph of Article 2 (c) of this Law shall be obliged to keep a record of the total litres of beer which has been disposed of and the capacity in litres of the total of reused beer containers in each month. Importers of beer applying the abovementioned reduction shall be obliged to keep a record of the total litres of beer imported in each month and of the capacity in litres of the total of beer containers exported in each month.
The records referred to in the preceding paragraph shall contain classifications by presentation, capacity in litres and separate the litres of beer for which the tax is payable in accordance with the fee provided for in Article 2 (1) (A) of this Law, of those for which the quota referred to in the Article is to be paid 2o. -C of the same, as well as the other information that the Tax Administration Service establishes for the purpose by means of general rules.
The importers of beer which apply the reduction in the amount referred to in Article 2 (o). Second paragraph of this Law, they will have to carry a control account that will add with the exports of beer containers collected and will be reduced with the imports of beer for which the said amount has been applied. The control account shall be classified by the different presentations of the packages, indicating their capacity measured in litres.
When taxpayers do not comply with the records established in this fraction, such records are false or are not supported with the supporting documentation, will not be entitled to the decrease provided in article 2o. -C of this Law.
XXII. The producers, manufacturers and importers of cigars and other labraded tobaccos, with the exception of cigars and other labraded tobacco made entirely by hand, must print a safety code on each of the cigarette packs for their products. for sale in Mexico, as well as to register, store and provide the Tax Administration Service with the information generated by the mechanisms or printing systems of the code.
For the above, producers, manufacturers and importers of cigars and other tobacco Worked, with the exception of cigars and other carved tobacco made entirely by hand, shall comply with the following:
a) Print the security code with the technical and security features determine the Tax Administration Service by general rules.
b) Print the security code on the production line of the boxes cigarettes or before importation into national territory of the same, using the mechanisms or systems which comply with the technical and security characteristics determined by the Tax Administration Service by means of rules of character general.
c) Register and store the information contained in the security code, as well as the information about the printing of the same in the cigarette boxes, generated by the mechanisms or printing systems of the code, in terms determined by the Tax Administration Service, by means of general rules.
d) Provide the Tax Administration Service, permanently, with the online and real-time information of the records that are made in accordance with the preceding paragraph, in terms determined by that unconcentrated organ, by means of general rules.
e) Instrumentation the other technical and security features that you set Tax Administration service, by general rules.
Security code printing, as well as logging, storage, and provide the information generated by the mechanisms or printing systems of the code, to be carried out through the providers of security code printing services previously authorized by the Service Tax Administration.
When authorized providers of security code print services they do not comply with any of the obligations arising out of the authorization or where they do not comply with the general rules which the Tax Administration Service may establish, such an unconcentrated body may revoke the corresponding authorizations.
The Tax Administration Service may require producers, manufacturers and importers of cigars and other labraded tobacco, with the exception of pure and other worked tobacco made entirely by hand, the information or documentation referred to in the first and second paragraphs of this fraction, and the information relating to them systems, suppliers, customers, operations and mechanisms that considers necessary, in relation to the fulfilment of the obligations referred to in this section. It may also carry out verifications at any time at the premises, establishments or addresses thereof, in order to verify compliance with the obligations to which they are affected.
The contributors to this fraction will have to make available to them tax authorities the information, documentation or devices necessary to verify compliance with the obligations laid down in the first, second and fourth subparagraphs of this fraction and in the general rules which establish the Tax Administration Service. They shall also allow the tax authorities to carry out the verifications referred to in the preceding paragraph.
When producers, manufacturers and importers of cigars and other labrado tobacco products, with the exception of cigars and other carved tobacco made entirely by hand, do not comply with any of the obligations laid down in this Law, or, where they do not comply with the general rules which the Service of Tax administration, the said unconcentrated body will impose Penalties to be imposed, in accordance with the Federation's Fiscal Code.
XXIII. The importers of concentrates, powders, syrups, essences or extracts of flavors, for the purposes of paying the tax on the import, must manifest under protest of telling truth, the number of liters of drinks flavored with sugars which, in accordance with the manufacturer's specifications, can be obtained. The specifications may not be less than the specifications of the importer's disposal in the disposal of such goods on the domestic market.
Article 19-A. When the Tax Administration Service detects cigarette packs that do not comply with the print of the security code to which it refers Article 19, fraction XXII, shall be insured and shall be transferred to the federal treasury, in order to be destroyed.
For the purposes of this article, the Tax Administration Service may at all times carry out verifications at the tax office, establishments, branches, premises, fixed or semi-fixed positions on the public road, places where goods are stored and, in general, any premises or premises used for the performance of their activities who sell, dispose or distribute in Mexico Cigarette packs and other worked tobacco, with the exception of cigars and other labraded tobaccos made entirely by hand, which must be printed in the security code referred to in Article 19, fraction XXII of this Law, observing for this the procedure laid down in Article 49 of the Fiscal Code of the Federation.
Article 20.- Taxpayers who normally hold the games with bets and raffles referred to in Article 2o (II) (II) (B). of this Law in fixed establishments are obliged to:
I. Take the following computer systems:
a) Central betting system on which transactions are recorded and totalized for the purposes of the bets and draws they make.
b) Cash control and cash control system in which each of the amounts actually received from the participants is recorded referred to in Article 2 (2) (B) (B). of this Law.
II. To carry out a computer system through which the Tax Administration Service is provided, on a permanent basis, the online and real-time information of the registration systems mentioned in the section I of this article. The Tax Administration Service shall establish by means of general rules the technical, security and information requirements of the system referred to in this fraction.
Failure to comply with any of the obligations set out in this article will be sanctioned with the closure of the establishment or establishments holding the a taxpayer in which he carries out gambling activities with bets and draws and whose operations must be recorded in the computer systems referred to in this Article.
The application of the sanction set out in the preceding paragraph shall not proceed where the failure to comply is due to failures in the computer systems whose causes are not imputable to the taxpayer and provided that they present a notice to the Tax Administration Service within the time limit and the terms that through rules of general character issue said unconcentrated organ.
The obligations laid down in this article are not to be required of persons who in accordance with the provisions of Article 8o., fraction III of this Law are exempt from the payment of the tax for the activities referred to in the first paragraph of this article, nor to the taxpayers referred to in Article 29 of this Law.
The tax authorities for the purposes of determining the non-compliance and imposing the penalty provided for in the second paragraph of this article must practice the home visits referred to in Articles 42, fraction V and 49 of the Tax Code of the Federation, subject to the procedure laid down in this last provision.
The closure of the establishment or establishments, which in its case will be decreed, will be lifted once the taxpayer credits the tax authorities with remedied the offence committed.
Article 21.-Mexican oil company will submit a half-yearly declaration by September 20 at the latest by reporting on the volumes and types of gasoline and diesel that in the first six months of the calendar year have set each of the approved expenditure directly to the consumers, as well as those consumed by the decentralised body; and by the volume and type of diesel and diesel consumed in the second half of the year, on the 20th of March of the following year of calendar. These declarations shall be submitted in addition to those referred to in Article 5o. of this Law.
The statements referred to in the preceding paragraph shall be provided in the terms specified by the Secretariat of Finance and Public Credit, by means of rules of character general.
CHAPTER VI
From Authorities Faculties
Article 22.-The amount of the presumptive determination of the value of the acts or activities by which the tax is to be paid in the terms of this Act, the fee will be applied of the tax corresponding to the tax, and the result shall be reduced by the amounts credited to be checked.
Article 23.-When the taxpayer omits to record acquisitions of raw material, it shall be presumed, unless otherwise proved, that these were used to produce products for which the payment of the tax set out in this Law is required, that these products were effectively and effectively collected in the month in which the raw materials were acquired and that the respective tax was not declared.
When the taxpayer omits to register packaging, packaging or its accessories, or omit to report on the control, loss, loss, destruction or the deterioration of the marbetes or seals, unless otherwise proved, that the missing persons were used for the packaging or packaging of products for which the payment of the tax laid down in this Law is required, have been effectively and effectively collected in the month in which the packaging, packaging, accessories, marbetes or seals, and that the respective tax was not declared.
Where there are differences between the physical control of the packaging volume and the volumetric control of production used, the tax authorities shall consider these differences correspond to the number of litres produced or packaged and disposed of in the month in which the differences were presented and the respective tax was not declared.
For the purposes of this Article, the average price in which the goods were placed in the immediate three months prior to the date on which the item is made shall be considered as the value. payment.
Item 23-Bis.-(Repeals).
Article 23-A.-Tax authorities will be able to presumptively determine the number of litres produced, distilled or packaged, when the taxpayers of alcohol, alcohol denatured and uncrystallized honey, do not comply with the provisions of the last paragraph of Article 19 of this Law. For these purposes, the tax authorities may consider that the distillation or packaging equipment acquired, incorporated, modified or otherwise disposed of by the taxpayer, has been used for the production, distillation or packaging, at its maximum capacity, the goods cited and that the litres that so be determined, diminished of those reported by the taxpayers in the terms of the second paragraph of the XII fraction of the article cited above, have been effectively and effectively collected in the period by which the determination is made.
The tax resulting from the presumptive determination referred to in the preceding paragraph shall be added to the tax determined by the taxpayer for the purposes of non-compliance to the provisions of Article 8. of this Law, in conjunction with Article 19 thereof.
Article 23-B. It is presumed that alcoholic beverages that do not adhere to the corresponding marbet or seal and are located outside the warehouses, holds or any other place owned or not by the taxpayer or the tax or tax precincts, the consideration or the import, in the month in which the goods are located to the holder or holder of the , and that the respective tax was not declared. For such purposes, the sale price shall be considered as the average selling price to the public in the immediate month preceding the month in which the goods are found.
The provisions of the preceding paragraph shall not apply in respect of alcoholic beverages intended for export by which the payment of such alcoholic beverages is not required. tax, which are in transit to the customs office concerned, provided that the goods bear labels or counter-labels containing the data for the identification of the importer abroad.
Article 24.-The tax authorities will be able to determine presumptively the price at which the taxpayers have used the products referred to in this Law, using, interchangeably, either of the methods set out in the Federation's Fiscal Code or the following:
I.- Current prices on the internal or external market and in default of those of the guarantor that practice or order to practice tax authorities.
II.- The cost of goods increased with the gross utility of the taxpayer. This percentage shall be obtained from the data contained in the declaration submitted for the purposes of the income tax in the financial year in question or the last one submitted and shall be determined by dividing the declared gross utility between the declared cost. In the absence of a declaration, the gross utility shall be deemed to be 50%.
III.- The price in which a person enajes goods acquired from the taxpayer or from intermediaries, decreased with the coefficient that to determine the tax utility would correspond, according to the Income Tax Act.
IV.- Dealing with products subject to maximum price to the public, which is to be reduced, the maximum margin authorized to trade and the corresponding tax.
If the application of any of the above methods determines that the taxpayer inextranates his or her products at prices higher than those declared, the authorities Prosecutors may consider that the production of the last year is alien to that price.
Article 25.-The tax authorities will be able to determine presumptively that the goods the taxpayer declares as meriting in the production processes or packaging, when they exceed the following details:
I.- (Repeals).
II.- 12. 3%, in beer.
III.- 5%, in alcoholic beverages that are aged in barrels that are in covered places, 10% when those barrels are in discovered places and 1.5% when the aging is performed by other systems; and 1% by its packaging.
IV.- (Repeals).
To determine the value in which the goods were placed, they will be deemed to have been priced at the highest price the taxpayer sells such products.
The details referred to in the above fractions are applicable only to manufacturers, producers or packers of the goods referred to in this Article, as the case.
Article 26. Where the taxpayer is not able to submit the declarations referred to in Article 19 of this Law for more than three times in the same year, he or she shall have tax purposes, unless the taxpayer has concluded a convention with the tax authorities. tax authorities to cover time limits, whether by deferred payment or by means of defence, by any means of defence, the use of the pre-delivered marbetes or seals is not checked, or the use is verified incorrect of them, as well as where there is no link between the volume produced, packaged or marketed and the respective application, the tax authorities may not provide the marks or seals referred to in this Law.
Article 26-A. Tax authorities may require taxpayers for information or documentation that is necessary to verify the proper use of the The following shall be granted a period of 10 days, warning them that, if they do not do so within that period, they shall be given the withdrawal of the application for the marks or seals which, if any, they have formulated.
| : By decree published in the Official Journal of the Federation on January 1, 2002, Title II entitled "From Alcoholic Drinks" was repealed with its articles 26-A; 26-B; 26-C; 26-D; 26-E; 26-F; 26-G; 26-H; 26-I; 26-J; 26-K; 26-L; 26-LL; 26-M; 26-N; 26-N; 26-O and 26-P. |
TITLE II
Alcoholic Beverages
(Repeals).
CHAPTER I
General Provisions
Article 26-A.-(Repeals).
Item 26-B.-(Repeals).
Article 26-C-(Repeals).
Article 26-D.-(Repeals).
Article 26-E.-(Repeals).
Article 26-F.-(Repeals).
CHAPTER II
From Production or Envassment
Item 26-G.-(Repeals).
Article 26-H.-(Repeals).
Article 26-I.-(Repeals).
CHAPTER III
From Import
Article 26-J.-(Repeals).
Article 26-K.-(Repeals).
CHAPTER IV
From Export
Article 26-L.-(Repeals).
Article 26-LL.-(Repeals).
CHAPTER V
Of Taxpayers ' Obligations
Article 26-M.-(Repeals).
CHAPTER VI
From the Powers of the Authorities
Article 26-N.-(Repeals).
Article 26-N.-(Repeals).
Article 26-O.-(Repeals).
CHAPTER VII
Of The Definitions
Article 26-P.-(Repeals).
| : By decree published in the Official Journal of the Federation on January 1, 2002, the denomination of Title III "of the Participations to the Federative Entities" was reformed to remain as Chapter VII " Of the Participations to the Entities Federatives " |
CHAPTER VII
From Participations to Federative Entities
Article 27.-States attached to the National Tax Coordination System will not maintain local or municipal taxes on:
I. The acts or activities for which the tax is payable that this Law establishes or on the benefits or consideration that they derive from them, nor on the production, introduction, distribution or storage of goods where such a tax is due to be paid. [The local taxes on the sale or final consumption of the goods subject to the tax provided for in this Law, which in terms of the provisions of Article 10-C of the Law on Fiscal Coordination, are exempt from the above. Federal Tax Coordination System attached to the National System of Fiscal Coordination.]
Note: Fraction I declared invalid by statement of the SCJN to Inconstitutionality Action DOF 11-07-2008
(In the normative portion that points out " ... are excepted from the above the local taxes on the sale or final consumption of the goods covered by the tax provided in this Law, which in terms of the provisions of Article 10-C of the Fiscal Coordination Act establish the federal entities attached to the National System of Fiscal Coordination. ")
II.-. The acts of organization of the tax payers established in this Law.
III.- The issuance or issuance of securities, shares or obligations and the transactions relating to them by the tax payers that this Act establishes.
The Federal District will not establish or maintain in force the levies referred to in this article.
The prohibition referred to in this Article shall not apply in respect of local or municipal taxes established by the federal entities to the activities referred to in Article 2 (2) (II) (B) of this Law. It shall not be included in the participable federal collection referred to in the Tax Coordination Act, the excise duty on production and services corresponding to the activities mentioned.
Article 28.-States that do not adhere to the National Tax Coordination System will participate in the collection attributable to their respective territories, according to the following bases:
I.- The amount raised over beer:
a).- 2. 8% to the entities that produce it.
b).- 36. 6% to the entities where it is consumed.
c).- 7. 9% to the municipalities of the entities where it is consumed.
II.- The amount raised on gasoline:
a).- 8% to federal entities.
b).- 2% to its municipalities.
III.- Of the amount raised on tobacco:
a).- 2% to producing entities.
b).- 13% to consumer entities.
c).- 5% to the municipalities of the consuming entities.
The Secretariat of Finance and Public Credit will directly cover the amounts that correspond to the municipalities, according to the distribution that the local legislature points out. respective and in default, depending on the number of their inhabitants according to the data of the last census.
States that do not adhere to the National Tax Coordination System will be able to tax the production, collection, or sale of tobacco in local or municipal taxes that in The total shall not exceed a weight of fifty-five cents per kilo, which may only be imposed by the entities in which the person is grown.
Article 29. (Repeals).
TRANSIENT
Article First.-This Law shall enter the whole Republic, on the first day of January 1981, with the exception of the provisions contained in the points A, B and C of the fraction I, of Article 2. of this order, relating to the disposal and importation of packaged water and soft drinks in closed containers; syrups or concentrates for preparing soft drinks in open containers using electrical or mechanical appliances; and concentrates, powders, syrups, essences or extracts of flavours, intended for the final consumer, which, when diluted, allows for soft drinks; these shall enter into force on 1 January 1982.
Article Second.-When this Law enters into force, the following provisions will be abrogated:
I.- Gasoline Sales Tax Act.
II.- Insurance Tax Act.
III.- Labelled Tabacos Tax Act.
IV.- Telephone Tax Law.
From 1o. January 1982 will be repealed the Law of the Tax on the Sale of First Hand of Water and Refreshes.
Article Third.-When this Law enters into force, the following laws shall be repealed:
I.- Beer Production and Consumption Tax Act, with the exception of Articles 10, fractions II to XXV, and XXVII to XXIX and 25, which will continue in effect until 31 December 1981, the date from which the said Law is repealed.
II.- Federal Law on Taxation of Sugar, Alcohol, Guardage And Alcoholic Beverage Industries, with the exception of Articles 13 to 16, 52, 53, 54 and 56, which shall continue in force until 31 December 1981, the date from which that Law shall be repealed.
The regulations of the laws that will be repealed will continue to apply in respect of the precepts that remain in force, only during the year of 1981.
Article Fourth.-The obligations arising from the tax provisions that are abrogated or repealed, as the case may be, from 1o. of January 1981, which would have been born by the realization, during their validity, of the legal or factual situations provided for them, must be fulfilled in the form and time limits laid down in those provisions.
Article Fifth.-The tax set forth in this Law shall not be paid, when for the first hand sale, packaging, production, sale, consumption or income obtained from the provision of services, the federal taxes which are opened or repealed as the case may be, or where the consideration was payable before 1o. of January 1981; if it is required subsequently, for the purposes of the acts or activities of a continuous nature, only the tax shall be paid for the part of the consideration corresponding to the acts or activities or the effects thereof, that are made from that date.
In imports of goods, this tax will not be paid for those introduced in the country prior to 1o. January 1981 in the terms of the Customs Code of the United Mexican States. The tax laid down in this Law shall be paid on temporary importation which shall become final after that date.
The importers of alcoholic beverages that, after authorization from the Secretariat of Finance and Public Credit, granted in the terms of the Federal Law on Taxation The Sugar, Alcohol, Guarantor and Alcoholic Beverages, have deferred the entire tax until the drinks are in national territory, they will pay the tax in the terms of the Article Fourth Transitional of this Law.
Article Sixth.-As of the date this Law enters into force, general administrative provisions and resolutions for consultations remain without effect, interpretations, authorisations or permissions granted in particular, in the field of taxes laid down in the laws and regulations that are repealed or repealed.
During the year of 1981, the provisions of the preceding paragraph do not apply to the provisions that remain in force during that year in the terms of the Third Transitional Article this Act.
Article Seventh.-The tax payers established in this Act, who during 1981 close their financial year for income tax purposes, before 31 December. In December of that year, they shall submit their statement of the financial year jointly with that which corresponds to the latter tax, taking into account only the acts or activities carried out between 1 or 1. of January of this year and the closing of the said financial year. The insurance institutions shall continue with the financial year they started under the Insurance Tax Act.
Article Octavo.-During the year of 1981, taxpayers who have been drinking or importing beer instead of the rate of 21. 5%, as set out in Section 2 (I) (D) of this Law, will apply the rate of 18% and in addition to a fixed fee of $0. 23 per litre of beer produced or imported. The tax shall be paid in the terms of Articles 5o. and 15 of this order.
The part of the tax to be determined by applying the fixed quota, in the case of beer produced in the country, will be calculated on the volume of production produced in the immediate month. The latter, verified by means of the automatic official counters, according to the liters passed through the same, the beer is discontoured to the cold rooms, which has not left the factory. In the case of imported beer, the part of the tax to be determined by applying the fixed quota shall be calculated on the volume of imported beer.
For the purposes of the application of the 18% rate, the value of the beer sold or imported shall be excluded from the tax resulting from the application of the fixed quota.
Article Ninth-Taxpayers who manufacture beer must submit to the Secretariat of Finance and Public Credit, within the first 15 days of January of the years 1981 and 1982, a detailed statement expressing the stocks of beer completed at 31 December 1980 and 1981 respectively, indicating that the beer is in cold rooms or in the pending government rooms. only to be packaged, as well as the already packaged in storage the company. Such stocks must be taken with the intervention of the tax staff commissioned in each factory and in respect of beer which is not yet to be packed, the number of which is derived, the date on which it comes, and other information identification, according to official books.
Article Tenth.-Taxpayers who produce or package table wines, ciders, rompipes and brandies must submit to the Secretariat of Finance and Public Credit, within of the first 15 days of January 1981, a detailed statement expressing the stocks of finished products as at 31 December 1980, indicating those already in the package, or in the warehouses of the company.
The taxpayers obliged to pay the tax established in this Law, for the disposal and importation of brandies containing more than 90% of the grape spirit, during the year of 1981 shall apply instead of the rate of 40% laid down in Article 2 (G) (I). of this Law, the rate of 37%.
Article Decimofirst.-As long as the regulation is issued, importers who introduce alcoholic beverages into the country will require authorization from the Secretary of Finance and Public Credit, to comply with the information and control requirements outlined in Section 13 of this Law.
The importers, in order to adhere the marks to the minor packaging in their warehouses, warehouses or warehouses within the fifteen days following the day when the goods are removed from the As long as the regulation is issued, it will require authorization from the Secretariat of Finance and Public Credit which will not be necessary when it is being granted authorization granted for this effect in the terms of the Federal Tax Law. Sugar, Alcohol, Aguardente and Beverage Industries Alcoholic.
Article Decimal.-During 1981, the tax payers established in this Law, for the disposal of goods, will calculate the tax by applying the tax corresponding to the terms of Article 2o. of this Law, to the value of the disposal referred to in Article 11 of this order or to the maximum price in which their products were sold during the last two months of 1980, whichever is greater.
Third Party Article.-The price to the public in the Federal District, including NOVA gas tax, does not exceed $2. 80, the taxpayers of the entire Republic who are obliged to pay the tax for this purpose, instead of making weekly interim payments, will make them fortnightly, no later than 20 and 5o. of each month, or the following working day, if those were not, in respect of the sales made in the previous fortnight, by means of a declaration which they shall submit to the authorised offices.
As long as the provisional payments are fortnightly, the tax authorities will be able to presume, unless proof to the contrary, that the volumes of gasoline reported by Mexican Petroleum in the terms of Article 21 of this Law, they were acquired; and that the same volume of gasoline, discounting the merma of 0. 74%; was alienated by the taxpayer, by equal parts in each of the fortnightly included in the report.
Article Fourteenth.-During the year of 1981, the performance of the telephone service delivery tax, 40% will be allocated to support the development of the companies engaged in the telephone service in order to improve and expand this service, including those of the Federation for long distance and rural telephone communications. This support will be done through the agency that points to the Secretariat of Finance and Public Credit and in the way that it determines.
Mexico, D. F., at December 19, 1980.- José Murrat, D. P.- Graciliano Alpuche Pinzón, S. P.-David Jiménez González, D. S.- Mario Carballo Pazos, S. S. -Rubicas.
In compliance with the provisions of Article 89 (I) of the Political Constitution of the United Mexican States and for their proper publication and observance, the Decree at the residence of the Federal Executive Branch, in Mexico City, Federal District, at the nineteenth day of December of a thousand nine hundred and eighty.- José López Portillo.-Heading.-The Secretary of Finance and Credit Public, David Ibarra Munoz.-Heading.-The Secretary of Government, Enrique Olivares Santana.-Heading.
TRANSIENT ITEMS OF REFORM DECREES
Law establishing, Reforming, Additioning, and Repeating Various Tax Provisions.
Published in the Official Journal of the Federation on December 30, 1980
ANNUAL VALIDITY RULES
ARTICLE 13TH.- For the purposes of applying the rate set out in Article 2o. Part I, Section II, Subsection 2, of the Law on the Special Tax on Production and Services, are popular cigars without filtering those that are in the 1st. From January 1981, they have a maximum price to the public not to exceed $4.00 per box of twenty cigars.
TRANSIENT
ARTICLE FIRST.- This law will enter into force throughout the Republic, on the 1st day. of January 1981.
ARTICLE SECOND.- When this Law enters into force, the following provisions will be repealed:
I.- Articles 16 and 17 of the Law Reforming and Adying Various Laws Governing Federal Taxes and Establishing Effective Self-Law for Provisions Consigned in Previous Laws Revenue of the Federation dated December 28, 1966, published in the "Official Journal" of the Federation on the 31st of the same month and year, which established the taxes on the Remuneration to the Personal Work borrowed under the Direction and Dependence of a Pattern and on First Hand Sales of Cacao occurs on national territory, respectively.
II.- Decree of 20 June 1945 establishing a tax on the first hand sale of lechuguilla and palm ixtle that is produced in national territory, published in the "Official Journal" of the Federation of 29 of the same month and year.
ARTICLE THIRD.- The obligations arising from the legal provisions that are repealed from the 1st. of January 1981, which would have been born by the realization, during their validity, of the legal or factual situations provided for therein, must be fulfilled in the form and time limits laid down in those provisions.
ARTICLE FOURTH.- The contributors to the 1o. In January 1981, they are registered in the Federal Register of Perpetrators, will not be required to register again and must use the key assigned to them by the Secretariat of Finance and Public Credit. Forms, notices and constances may be used to refer to the number of the Federal Register of Perpetrators rather than the key of the Federal Taxpayer Registry.
The tax provisions mentioned in the Federal Register of Perpetrators shall be considered as referring to the Federal Register
of Contributors ".
ARTICLE QUINTO.- The increase in the Complementary Financial Fund of stakes of 0.37% that established the Law of Fiscal Coordination, to 0.50% referred to in the article 2o. The reform of the law will be distributed among the federal entities, starting in the month in which all the same will be agreed with the Secretariat of Finance and Public Credit, the distribution procedure of the said Fund.
ARTICLE SIXTH.- The owners and the legitimate owners of vehicles referred to in this Law who did not have the obligation to register them in the Federal Register of Vehicles By 31 December 1980, they shall have a period of 30 June 1981 to submit applications for the registration of such vehicles.
ARTICLE SEVENTH.- For the purposes of section I, point (b), Subparagraph 2 of Article 2o. -A of the Value Added Tax Act, during 1981, it shall be indicated by the Law of the Tax on the First Hand Sale of Went and Fresh Water.
ARTICLE EIGHTH.- The taxpayers who fall under Article 35 of the Value Added Tax Act will continue to pay during the year of 1981, the same which shall be fixed or fixed by the tax authorities, which shall be considered equivalent to the difference between the amount of the tax established in this order and the amounts, which may be credited in accordance with that order.
Dealing with minor contributors who carry out acts or activities to which the 0% rate applies, the Secretariat of Finance and Public Credit through rules of character general, shall establish the cases in which they may prove the tax resulting from the application of the fees of that Law to the amount of the consideration by which the value added tax is to be paid, the amount transferred to those taxpayers in documentation that meets the tax requirements, as well as the way they will meet with the obligations referred to in Articles 35 and 36 of the same Law.
"ARTICLE NINTH.- The provisions contained in various laws of the Customs Code of the United Mexican States, which establish in favor of the entities of the Public administration ParaState exemptions on import or export taxes. "
"ARTICLE DECIMAL.- The percentages of participation on the 1% additional tax on the general tax of export of crude oil, natural gas and its derivatives, to which referred to in Article 2. The Fiscal Coordination Act will replace, during the years 1981 and 1982, the following:
I.- During 1981 the percentage referred to in the section I of the cited article, shall be 50% and the percentage referred to in the fraction II of the same precept shall be 50%.
II.- During 1982, the percentage referred to in fraction I shall be 30% and that mentioned in fraction II shall be 70%.
The participations mentioned in the initial paragraph and in section I of the article 2o. -A of the Fiscal Coordination Law, the municipalities will not be paid to take charge of the services provided by the Federal Boards of Material Improvements. Where they are partially taken over, the shares shall be proportionally allocated to them. '
ARTICLE TENTH FIRST.- Taxpayers who during 1981 carry out agricultural activities such as ejidatarios, comuneros, settlers or small owners on surfaces equivalent to 20 hectares of theoretical irrigation in the terms of the Federal Law of Agrarian Reform, may be entitled to the return of the Value Added Tax even if they do not carry the books of accounts that the Law of the Law of the material. The return procedure must comply with the requirements of the Secretariat of Finance and Public Credit in general rules.
Mexico, D. F., at December 28, 1980.- José Murat, D. P.- Graciliano Alpuche Pinzón, S. P.- Juan Maldonado Pereda, D. S.- Mario Carballo Pazos, S. S.-Rubrica.
In compliance with the provisions of Article 89 (I) of the Political Constitution of the United Mexican States and for their proper publication and observance, I hereby issue this Decree at the residence of the Government of Mexico. Federal Executive, in Mexico City, Federal District, at the twenty-eight days of the month of December of a thousand nine hundred and eighty.- José López Portillo.-Heading.-The Secretary of Finance and Public Credit, David Ibarra Muñoz.- The Secretary of the Interior, Enrique Olivares Santana.-Heading.
ERRATA FE of the Law on the Special Tax on Production and Services, published in the Third Section of December 30, 1980.
Published in the Official Journal of the Federation on April 17, 1981
DISPOSITION WITH EFFECT DURING THE YEAR OF 1985, DOF DECEMBER 31, 1984
Third Third Article.-During the year of 1985, the following provisions apply in the field of the Special Tax on Production and Services:
I.- The provisions of the second paragraph of Article 5o. The law shall not apply to taxpayers who produce, package or import beer, or concentrates, powders, syrups or essences, or extracts of flavours referred to in point (c) of Article 2 (1) (c). of the Law.
II.- For the purposes of the rate set out in Article 2o.fraction I (H), Subparagraph 2 of the Special Tax Law on Production and Services, are cigars. popular without filter which the 1o. of January 1985, have a maximum price to the public not exceeding $30. 00 per pack of 20 cigars.
AVAILABLE FOR USE DURING THE YEARS 1985 AND 1986
Tenth Fourth.-During the years of 1985 and 1986 producers or packers of natural or flavored mineral water pursuant to Article 5o.A of the Tax Law Special on Production and Services, they are obliged to withhold that tax, they will do so on 50% of the tax corresponding to the acquirers of those goods during the tax year 1985, provided that the acquirers of those goods are find in a population other than that in which the factory is located. During the financial year 1986 the deductions referred to in this paragraph shall be 75%.
Taxpayers who are subject to the tax in accordance with the above paragraph, must submit a provisional payment declaration stating the tax which should have been imposed on them in the terms of the second paragraph of Article 5o. -A of the Law.
AVAILABLE FOR THE YEAR 1986, DOF 31 DECEMBER 1985
Article Tenth Second.-During the year of 1986, the following provisions apply to the Special Tax on Production and Services:
I.- Natural or flavored mineral water producers or packers, which in accordance with Article 5o.A of the Special Tax Act on Production and Services are required to retain that tax, they will continue to apply the provisions that were in force for 1985.
II.- The producers or importers of cigars to calculate the tax for the disposal of these goods, will consider the price of the sale to the retailer of the same. This tax will not be paid for subsequent enajenations.
III.- For the purposes of Article Decimithird, fraction IV, point (b) of this Law, are popular cigars without filters that the 1o. of January 1986, have a maximum price to the public not exceeding $70. 00 by pack of cigars.
IV.- No special tax on production and services will be paid for the alcohol disposal that will be made by Sugar, S.A. de C.V., to producers who use it as input for the production of alcoholic beverages, provided that they are registered with that entity.
Likewise, Azucar, S.A. de C. V., shall submit an annual information statement within three months of the end of its financial year.
AVAILABLE FOR YEARS 1986 AND 1987
Article Tenth Third.-During the years of 1986 and 1987, the following provisions shall apply in respect of the excise duty on production and services:
A.- In the disposal or import of the goods listed below, the following rates apply:
I.- Beer 25%
II.- Table wines, ciders and rompopes as well as wines called aromatised, quinated, generous and vermouth 19%
III.- Alcohol, spirits and alcoholic beverages not covered by the above paragraph, as well as their concentrates 50%
IV.- Labelled Tabacos:
a).- Cigars 180%
b).- Unfiltered popular cigarros made with dark tabacos, with a maximum size of 77mm. in length, the maximum price for the public at 1o. of January of each year, do not exceed the amount established by the Congress of the Union, as well as pure and other labraded tobacco 25%
V.- Gasoline containing lead tetraethyl and its octane does not exceed 82 octane or the highest octane number not containing lead tetraethyl, as well as diesel 122%
B.- During the years 1986 and 1987, the producers or importers of the goods referred to in the preceding paragraph shall be applicable to the other provisions provided for in the Law of the Special Tax on Production and Services.
C.- The rate contained in section V of paragraph A of this article shall enter into force from day 1. of February 1986.
AVAILABLE FOR YEARS FROM 1986 TO 1990
Article Tenth Fourth.-During the years 1986 to 1990 in the field of excise duty on production and services in the provision of telephone services The following rates will be applied:
I.- Local services:
a).- Residential and rural telephony subscribers 60%
b).- In cases other than residential and rural telephony 72%
II.- National long distance services that are those that are commercially charged as such:
a).- Residential and rural telephony subscribers 32%
b).- In cases other than residential and rural telephony 42%
During the years of application of this provision, the Federal Government will make capital injections into the majority state holding company Telefonos de México, S.A., in an amount equal to 20% of the collection estimated in these concepts by the Federation Revenue Act.
III.- During the years from 1986 to 1990, those who provide the telephone services referred to in the two preceding fractions shall apply the other provisions which provides for the Law of Special Tax on Production and Services.
AVAILABLE FOR THE YEAR 1987, DOF 31 DECEMBER 1986
Article Ninth.-During the year of 1987, the following provisions apply to the Special Tax on Production and Services:
I.- Natural or flavored mineral water producers or packers, which in accordance with Article 5o.A of the Special Tax Act on Production and Services are required to retain that tax, they will continue to apply the provisions that were in force for 1985.
II.- The producers or importers of cigars to calculate the tax for the disposal of these goods, will consider the price of the sale to the retailer of the same. This tax will not be paid for subsequent enajenations.
III.- For the purposes of Article Decimithird, fraction IV, point (b) of the Law establishing, Reforming, Additioning and Repeating Various Fiscal Provisions, in force from 1. From January 1986, they are popular cigars without filter those that 1o. of January 1987, have a maximum price to the public not to exceed $110. 00 by pack of cigars.
IV.- The Special Tax on Production and Services will not be paid for the disposal of the alcohol to be used by Sugar, S.A. de C.V., for producers using it as input. for the manufacture of alcoholic beverages, provided that they are registered with that entity.
Likewise, Azucar, S.A. de C. V., shall submit an annual information statement within three months of the end of its financial year.
TRANSIENT DISPOSITION December 31, 1987
Article Tenth Eighth.-For the implementation of the Special Tax Law on Production and Services, the following transitional provisions will be available:
I.- The provisions of ARTICLE TENTH THIRD of the Law establishing, Reform, Additioning and Repeating Various Fiscal Provisions, published in the Official Journal of the Federation On 31 December 1985, it shall continue to apply to the acts or activities carried out during the year 1988.
II.- The following paragraph is hereby repealed to section II of the Annual Disposition Decision 4 of the Law establishing, Reform, Addition and Deroga Various Provisions Prosecutors, published in the Official Journal of the Federation on 31 December 1985, applicable to the Law on the Special Tax on Production and Services.
ANNUAL VALIDITY DISPOSITION
Article Tenth Ninth.-During the year of 1988, the following provisions apply in respect of the excise duty on production and services:
I.- Natural or flavored mineral water producers or packers, which in accordance with Article 5o. Under the Law on the Special Tax on Production and Services, they will be obliged to withhold that tax, which will do so on 50% of the tax corresponding to the acquirers of those goods during the financial year 1988, provided that the acquirers of those goods are in a population other than that in which the factory is located.
Taxpayers who are subject to the tax in accordance with the above paragraph, must submit a provisional payment declaration stating the tax that should have been withheld in the terms of the second paragraph of article 5o.A, of the Law.
II.- For the purposes of Article 2 (1) (H), sub-paragraph 2 of the Special Tax Law on Production and Services, are popular cigars without filter than to 1o. of January 1988, have a maximum price to the public not exceeding $310. 00 by pack.
TRANSIENT DISPOSITION December 31, 1988
Article Tenth Fifth.-Reformation to Article 8o fraction IV. of the Law on the Special Tax on Production and Services, will be applicable to the disposal of packaged water and soft drinks until 1. of January 1990.
AVAILABLE FOR 1989
Article Tenth Sixth.-During the year of 1989, the following provisions apply in the field of excise duty on production and services:
I.- Natural or flavored mineral water producers or packers, which in accordance with Article 5o.A of the Special Tax Act on Production and Services, are (a) to retain that tax, they shall do so on 50% of the tax corresponding to the acquirers of those goods during the financial year 1989, provided that the acquirers of those goods are in a population other than that in which they are located the factory.
The taxpayers to which this fraction refers will make the withholding tax corresponding to their acquirers on the generally accepted marketing margin. in accordance with the market prices of the good in question at the time of disposal and the sale by declaration at the authorised offices, no later than the 7 day of the month following that in which the holding was held. In cases where the marketing margin is not known, the retainer shall consider that margin to be 35%.
The taxpayers who are subject to the tax, in accordance with the provisions of this fraction, must submit a provisional payment declaration stating the tax that should have been withheld in the terms of the Special Tax on Production and Services Act.
II.- For the purposes of Article 2 (2) (H) (2) of the Law on the Special Tax on Production and Services, it is popular cigars without filter to 1o. of January 1989, have a maximum price to the public not to exceed $20. 00 per cigar.
III.- When a price is established in a place or region of the country at the price of gasoline, the payment of the excise duty on production and services will not be required. for such overpricing in the disposal of this product.
IV.- The following rates apply to goods that are also flagged:
A.- In the disposal or import of:
1.- Beer 25%
2.- Table wines, ciders and rompipes, as well as wines called aromatised, quinated, generous and vermuts 25%
3.- Alcohol, spirits and alcoholic beverages not covered by the above paragraph, as well as their concentrates 50%
4.- Labelled tabs:
a).- Cigars 160%
b).- Unfiltered popular cigarros made of dark tobacco with a maximum size of 77 millimeters in length, the maximum price for the public at 1o. of January of each year, do not exceed the amount established by the Congress of the Union, as well as pure and other labraded tobacco 25%
5.- Gasoline containing lead tetra-ethyl and its octane does not exceed 82 octane or the highest octane number containing no lead tetraethyl, as well as diesel and gas L.P. used as motor vehicle fuel 122%
B).- To the producers or importers of the goods mentioned in the previous paragraph, the other provisions that the Law of the Special Tax on Production and Services.
TRANSIENT DISPOSITION December 28, 1989
Article Twenty-One.-The provisions of the TENTH FOURTH ARTICLE of the Law establishing, Reforming, Additioning and Repeating Various Fiscal Provisions, published in the Official Journal of the Federation on December 31, 1985, applicable to the Law of Special Tax on Production and Services.
AVAILABLE FOR THE YEAR 1990
Article Twenty-First.-During the year of 1990, they will apply in the field of Special Tax on Production and Services, the following provisions:
I.- For the purposes of Article 2 (2) (H) (2) of the Law on the Special Tax on Production and Services, it is popular cigars without filter to 1o. of January 1990 have a maximum price for the public not exceeding 21. 50 per cigar.
II.- When a gasoline overprice is established in a place or region of the country, the payment of the excise duty on production and services will not be required. overpriced in the disposal.
III.- Dealing with the import of oil, the value that will be taken as a basis for determining the payment of the excise duty on production and services will be the price that Petroleos Mexicanos use as the base of the petroleum produced in Mexico.
IV.- The provisions of ARTICLE TENTH SIXTH, fraction IV of the Law establishing, Reforming, Additioning and Repeating Various Fiscal Provisions, published in the Official Journal of the the Federation on 31 December 1988, shall continue to apply in respect of the excise duty on production and services during the year 1990, except as provided for in paragraph (5) of the said fraction.
AVAILABLE FOR YEARS FROM 1990 TO 1992
Article Twenty-Second.-During the years 1990 to 1992, cigar manufacturers whose total production volume is less than 40. 000.000 of annual packs, which use exclusively tobacco produced in the country in all their brands and which the origin of these is also national, and that by virtue of the repeal of the V fraction of article 8o. of the Law on the Special Tax on Production and Services, which are obliged to pay the tax for the disposal of their products, which will do so for 25% of the tax during the year 1990, 50% in 1991, and 75% in the year of 1992.
AVAILABLE FOR YEARS 1990 TO 1993
Third Third Article.-During the years 1990 to 1993, producers or packers of natural or flavored mineral water, which in accordance with Article 5o.A of the Law of the Special Tax on Production and Services, they are obliged to withhold that tax, they will do so on the 60. 0% of the tax corresponding to the acquirers of those goods during the tax year 1990, provided that the acquirers of those goods are in a population other than that in which the factory is located. During the fiscal year 1991, the deductions referred to in this paragraph will be 70%, for the year 1992 will be 80%, for 1993 it will be 90% and in 1994 100%.
The taxpayers referred to in the preceding paragraph shall carry out the withholding tax corresponding to their acquirers on the generally accepted marketing margin. in accordance with the market prices of the good in question at the time of disposal and by making it available by declaration at the authorised offices, no later than the 12th of the month following the month in which the holding was held. In cases where the marketing margin is not known, the retainer shall consider that margin to be 35%.
Taxpayers who are subject to the tax, in accordance with the provisions of this Article, must submit interim payment declarations in which they will credit the tax. tax that should have been withheld in the terms of the Special Tax on Production and Services Act.
TRANSIENT DISPOSITION December 26, 1990
Sixth Article Tenth.-For the purposes of the above article, the following transitional provisions will be available:
I.- Repeals from 1o. In January 1992, the fourth part of Article 8 (4). of the Law on the Special Tax on Production and Services.
II.- The reform of Article 19 of the Law on the Special Tax on Production and Services will enter into force from the 1st. March 1991.
1991 ANNUAL VALIDITY DISPOSITION
Article Tenth Eighth.-During the year of 1991, the following provisions apply in respect of the excise duty on production and services:
I.- For the purposes of Article 2 (2) (H) (2) of the Law on the Special Tax on Production and Services, it is popular cigars without filter to 1o. January 1991 has a maximum price for the public not exceeding $30. 00 per cigar.
II.- Dealing with the import of oil, the value that will be taken as a basis for determining the payment of the excise duty on production and services will be the price that Petroleos Mexicanos use as the base of the petroleum produced in Mexico.
III.- The provisions of ARTICLE TENTH SIXTH, fraction IV of the Law establishing, Reforming, Additioning and Repeating Various Fiscal Provisions, published in the Official Journal of the the Federation on 31 December 1988, shall continue to apply in respect of the excise duty on production and services during the year 1991, except as provided for in points (4) and (5) of the said fraction.
IV.- When in a place or region of the country an overprice is established at the price of gasoline, the payment of the excise duty on production and services will not be required. for such overpricing in the disposal.
ANNUAL VALIDITY DISPOSITION December 20, 1991
Article Tenth First.-During the year of 1992, the following provisions apply in the field of excise duty on production and services:
I.- For the purposes of Article 2o.; fraction I, (H), sub-paragraph 2 of the Special Tax Act on Production and Services, are popular unfiltered cigars to 1o. January 1992 will have a maximum price for the public not exceeding $45. 00 per cigar.
II.- Dealing with the import of gasoline and diesel, the value that will be taken as a basis for determining the payment of the excise duty on production and services will be the price that Mexican Petroleum uses based on gasoline and diesel produced in Mexico.
III.- When in a place or region of the country an overprice is established at the price of gasoline, the payment of the excise duty on production and services will not be required. for such overpricing in the disposal.
IV.- The reform to sections IV and V of Article 19 of the Law on the Special Tax on Production and Services shall enter into force from the 1st. October 1992.
V.- For the purposes of Article 2 (1) (H), Subparagraph 1 of the Law on the Special Tax on Production and Services, during 1992, the taxpayer may choose to determine the tax rate to which he himself refers, on the date on which price increases are authorized to the public of cigars, and semi-annually when the latter does not know of the latter, according to the following:
a).- Multiply the current rate at the time of the calculation by the result of multiplying the growth experienced by the national industrial production between the month of December 1991 and the month in which the calculation is made, added to the unit, by the factor of update corresponding to the same period. The result thus obtained shall be multiplied by the factor allowing the tax burden to be maintained.
The tax burden factor referred to in the previous paragraph will be obtained by subtracting the collection for this concept from 1991 manifested in the Public Account of the Federation multiplied by the industrial growth referred to in the previous paragraph added of the unit and by the updating factor corresponding to the same period of collection entered by the industry from the month of January to the immediate month before the calculation is performed, and dividing the result between the value of the sales for the period from the month in which the calculation is made and until the end of December referred to in the preceding year, multiplied by the rate in force in the month in which the calculation is made.
b).- The product of the previous paragraph will be divided between the result of multiplying the growth of the tobacco industry between the month of December and the month in which it is performs the added calculation of the unit, for the growth of the price to the public of the cigars in the same period added of the unit. The result shall be the rate in force from the month following that in which the calculation is made.
The Secretariat of Finance and Public Credit will perform the arithmetic operations provided for in this article to calculate the applicable rate and publish it in the Official Journal of the Federation.
For purposes of this fraction the tax rate applicable to cigars, to 1o. January 1992, will be 135. 87%.
Taxpayers who exercise the option established in this fraction will have to pay the tax on the basis of the tax throughout the exercise and will give notice to the Secretariat of Hacienda y Crédito Público en el que manifesten que han exercised this option no later than 15 January 1992.
TRANSIENT DISPOSITION, DOF 20 JULY 1992
Fifth Item.-For the purposes of the foregoing Article, the following transitional provisions apply:
I.- Cigarette manufacturers whose total production volume is less than 40,000,000 annual packs, using exclusively tobacco produced in the country in all of its trade marks and the origin of these products will also be paid in 1993 by 50% and during 1994, 75% of the excise duty on production and services corresponding to the production of their products.
II.- The provisions of the TWENTIETH SECOND ARTICLE of the ANNUAL VALIDITY of the Law that Reform, Addicing and Repealing Various Provisions are left without effect. Prosecutors and Adiciona to the General Law of Companies, published in the Official Journal of the Federation on 28 December 1989.
III.-The (a), (b) and (c) and (d) are added to the V of the ARTICLE TENTH FIRST of the annual VALIDITY PROVISIONS of the Law that Reform, Additional and Repeal Tax Provisions for 1992, published in the Official Journal of the Federation on 20 December 1991, in order to remain as follows:
V.- ............................................................
a).- Multiply the current rate at the time of the calculation by the result of multiplying the rate of growth experienced by domestic industrial production in the period from the month of December of the preceding year to the month in which the calculation is made, in addition to the unit, by the updating factor corresponding to that period. The result thus obtained shall be multiplied by the adjustment factor that allows the tax burden to be maintained.
b).- The product of the previous paragraph will be divided between the result of multiplying the growth rate of the tobacco industry between the month of December and the month in which the added value of the unit is made, by the rate of growth of the price to the public of the cigars in the same period added of the unit.
c).- The adjustment factor referred to in point (a) shall be obtained by subtracting from the collection obtained by the sale of cigarettes with filter in the previous immediate year manifested in the Federation's Public Account multiplied by the growth of the national production estimated for the year added of the unit and by the factor of update estimated for that period, the collection learned by the industry from the the month of January until the immediate month preceding the month in which the calculation is made; and by dividing the result of that subtraction between the value of the estimated sales for the period from the month in which the calculation is made and until the end of December, taking as a reference the volume sold in the previous year, and the last authorised price per month of the calculation, multiplied by the rate that is derived from dividing the result of point (a) without considering within this the multiplication by the adjustment factor referred to in that point between the value that is derived from point (b).
d).- The rate referred to in this precept shall apply from the month following that in which the calculation is made and shall in no case be less than 75%.
The Secretariat of Finance and Public Credit will perform the arithmetic operations provided for in this article to calculate the applicable rate and publish it in the Official Journal of the Federation.
................................................................
IV.- The provisions of Article 2 (2) (d) of the Law on the Special Tax on Production and Services shall apply at the rate of 23. 5% for the year 1993, 22% for the year 1994 and 20% for the year 1994. 5% during the year 1995.
V.- The provisions of Article 2 (2) (d) of the Law on the Special Tax on Production and Services shall enter into force on 1. January 1996.
Law establishing the tax reductions agreed in the Stability, Competitiveness and Employment Pact.
Published in the Official Journal of the Federation on 3 December 1993
EXCISE DUTY ON PRODUCTION AND SERVICES
ARTICLE NINTH.- REFORM articles 2, fraction I, incisos I) and J); 3rd, fractions VI, VII and VIII; 4th, second paragraph, second paragraph; 11, third paragraph; 14, first paragraph; 19, fraction II, third paragraph; ADDITION a point K); 2º-A; 2º-B; 4º-A; 11, with a fourth paragraph, passing the current fourth paragraph, to the same Law; and DEROGAN the articles 2nd, fraction I, point G); 3rd, fraction XIII and 8th, fraction VI, of the Law of the Special Tax on Production and Services, to remain as follows:
..........
TRANSITIONAL PROVISION OF THE SPECIAL TAX LAW ON PRODUCTION AND SERVICES
ARTICLE DECIMAL.- The persons who have acquired for their industrial or marine diesel consumption as referred to in fractions VII and VIII of Article 3o., during the period 1. From October to 31 December 1993, they may carry out the credit of an amount equivalent to the excise duty on production and services, which the Mexican Petroleum and its subsidiary bodies have caused by the disposal of the fuel. For these purposes, the special tax on production and services which may be credited shall be that which results from multiplying the purchase price of the said fuel on the relevant voucher, including the value tax added, by the factor of 0. 1515.
The aforementioned accrediting may be made against the federal contributions that the Secretariat of Finance and Public Credit will determine by means of rules of character general. In no case shall the refund of the accreditable amounts referred to in the preceding paragraph be returned.
ANNUAL ENFORCEMENT PROVISIONS OF THE EXCISE DUTY ON PRODUCTION AND SERVICES
ARTICLE TENTH FIRST.- During the year of 1994 and for the purposes of Article 2 (2) (H) (2) (2) of the Law on the Special Tax on Production and Services, are popular cigars without filter those that to 1o. January 1994 will have a maximum price for the public not to exceed 8 cents of new pesos per cigar.
ARTICLE TENTH SECOND.- During the year of 1994, the 50% rate will be applied to natural gas for automotive combustion, instead of the 60% rate referred to in point K) of the Part I of Article 2. of the Law on the Special Tax on Production and Services.
ARTICLE TENTH THIRD.- During the year of 1994, the validity of the fifth article of the 10TH ARTICLE of the ANNUAL VALIDITY of the Law is hereby extended. Reform, Additionand Deroga Various Fiscal Provisions for 1992 and the amendments to that fraction, published in the Official Journal of the Federation on 20 July 1992.
T R A N S I T O R I O S
FIRST.- This Law shall enter into force from the 1st. of January 1994.
SECOND.- It is established as a tax on foreign trade, for the years 1994 to 1996, inclusive, a tax on the export of electric energy that is generated with steam geothermal. This tax will be 13% of the energy export value.
Of the amount that will be collected for this contribution will be participated with 6% to the producing municipality bordering on the border for which the export is made materially. The remainder will go to the Federal Electricity Commission for the financing of the thermal insulation programs.
On the tax referred to in this article, the additional 2% to the export provided for in Article 35, section II, paragraph B (a) of the Customs Act shall not be paid.
Mexico, D.F. December 2, 1993.-Sen. Eduardo Robledo Rincon, President.-Dip. Cuauhtemoc López Sánchez, President.-Sen. Israel Soberanis Nogueda, Secretary.-Dip. Juan Adrian Ramirez Garcia, Secretary.-Rubicas.
In compliance with the provisions of Article 89 of the Political Constitution of the United Mexican States, and for its proper publication and observance, I hereby express my request for the Decree at the residence of the Federal Executive Branch, in Mexico City, Federal District, two days in the month of December of a thousand nine hundred and ninety-three.- Carlos Salinas de Gortari.-Heading.-The Secretary of the Interior, José Sponsorship González Blanco Garrido.-Heading.
law that Reform, Repeals, and Addits Various Fiscal Provisions.
Published in the Official Journal of the Federation on December 28, 1994
EXCISE DUTY ON PRODUCTION AND SERVICES
ARTICLE NINTH.- Articles 2 (2), (F) and (H) (1) (C), II (A), (b), (c), (d), (f) and (f) are DELETED. (g) and the last paragraph; 4., fractions I and IV; 4-A; 5o, second and fourth paragraphs; 5-A, first paragraph; 11, first, second and third paragraphs; 13, fraction III; 19 fractions II, third paragraph and VI, second paragraph; 25, first paragraph; ADDITIONAL Articles 2o, fraction I, incites C) and G); 3o, fraction IX; 4-B; 4-C; 6o-A; and 21, second paragraph; Articles 2-A, fraction VI, (e); and 3o., fractions VII and VIII; and to the Law on the Special Tax on Production and Services are REPEALED:
..........
PROVISION OF ANNUAL SPECIAL TAX LAW ON PRODUCTION AND SERVICES
ARTICLE DECIMAL.- During the year of 1995 and for the purposes of Article 2o, fraction I (H), Subsection 2 of this Law, are popular cigars without filter to 1o. January 1995 will have a maximum price for the public not to exceed 10 cents of new pesos per cigar.
TRANSITIONAL PROVISION OF THE SPECIAL TAX LAW ON PRODUCTION AND SERVICES
ARTICLE TENTH FIRST.- The amounts set out in Article 4-C of this Law, are understood to be updated in January 1995, should be made subsequent updates to the terms set out in Article 6-A of this Law, as of the update provided for in July 1995.
TRANSIENT
ONLY.- This Law will take effect from 1o. of January 1995.
Mexico, D.F., December 20, 1994.-Dip. José Ramírez Gamero, President.-Sen. José Luis Soberanes Reyes, President.-Dip. Martina Montenegro Espinoza, Secretary.-Sen. Mario Vargas Aguiar, Secretary.-Rubicas.
In compliance with the provisions of Section 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I ask for this Decree at the residence of the Federal Executive Branch, in Mexico City, Federal District, at the twenty-seven days of the month of December of a thousand nine hundred and ninety-four.- Ernesto Zedillo Ponce de León.- Secretary of Government, Esteban Moctezuma Barragan.-Heading.
FE of errata to the Law that reform, repeals and adds various Fiscal Provisions, published on December 28, 1994.
Published in the Official Journal of the Federation on January 4, 1995
On page 38, Second Section, rows 18, 19 and 20, says:
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You must say:
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On page 68, Second Section, row 21, says:
II.- By record and inspection and surveillance services by valuers will cover the fee of
You must say:
III.- By record and inspection and surveillance services by valuers will cover the fee of
DECREE to issue new tax laws and modify others.
Published in the Official Journal of the Federation on December 15, 1995
Special Tax on Production and Services Act
Article Tenth. The following amendments are made to the Law on the Special Tax on Production and Services:
I. The items are reformed:
2o, fraction I, point I;
2o. -A, first paragraph and fractions II and III;
4o., last paragraph;
4o. -C, second and third paragraphs, and
11, third paragraph.
II. The article is added:
4 A.-with a fraction IV.
The previous modifications are as follows:
...........
Transient provision of the Special Tax on Production and Services Act
Article Tenth First. During the year 1996, for the purposes of Article 2 (2) (H), sub-paragraph 2 of this Law, it is popular cigars without filter that to 1o. January 1996 has a maximum price to the public not to exceed $0.13 per cigar.
T r a n s i t o r i o s
First. This Decree shall enter into force on 1. January 1996.
Second. Pursuant to the Bank of Mexico's provision published in the Official Journal of the Federation on January 6, 1994, all sums in national currency as in the laws (a) tax is expressed in "new weights" and its abbreviation "N", starting from 1o. January 1996 must be understood as "pesos" and its symbol "$".
Mexico, D.F., at December 7, 1995. -Dip. Oscar Canton Zetina, President.-Sen. Gustavo Carvajal Moreno, President.-Dip. Emilio Solorzano Solis, Secretary.-Sen. Jorge G. López Tijerina, Secretary.-Rubicas ".
In compliance with the provisions of Section 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I request this Decree at the residence of the Federal Executive Branch, in Mexico City, Federal District, on the thirteen days of December of a thousand nine hundred and ninety-five.- Ernesto Zedillo Ponce de León.-Heading.-The Secretary of Governor, Emilio Chuayffet Chemor.-Heading.
A law that modifies the various Income Taxes, the Active, Special on Production and Services and Federal Rights.
Published in the Official Journal of the Federation on May 10, 1996
EXCISE DUTY ON PRODUCTION AND SERVICES
ARTICLE QUINTO.- Articles 2 (o), (I), (I); 2o. -A, fractions II, III and VI, points (b), (c), (d), (f) and (g); 4o. -A, first paragraph; 11, third paragraph, and 19; Section II, third paragraph, of the Law on the Special Tax on Production and Services, to remain as follows:
..........
TRANSIENT
ONLY ARTICLE.- This Law shall enter into force on the day following that of its publication in the Official Journal of the Federation.
Mexico, D. F., to 18 April 1996.-Dip. Maria Claudia Esqueda Llanes, President.-Sen. Miguel Aleman Velasco, President.-Dip. Francisco Javier Hernandez A., Secretary.-Sen. Luis Alvarez Septien, Secretary.-Rubicas.
In compliance with the provisions of Article 89 of the Political Constitution of the United Mexican States, and for its proper publication and observance, I hereby express my request for the Decree at the residence of the Federal Executive Branch, in Mexico City, Federal District, at the seven days of May of the year of one thousand nine hundred and ninety-six.- Ernesto Zedillo Ponce de León.-Heading.-The Secretary of Government, Emilio Chuayffet Chemor.-Heading.
LAW that sets and modifies various Fiscal Laws.
Published in the Official Journal of the Federation on December 30, 1996
EXCISE DUTY ON PRODUCTION AND SERVICES
Article Tenth Second.- REFORM Articles 2o, fractions I, incites G) and K) and III; 2o. -A, fractions II and III; 4th, current third paragraph, and fractions I and IV; 4o. -C, fourth paragraph; 5o. -A, first paragraph; 8o, fraction IV; 11, third paragraph; 15, second paragraph; 19, fractions II, first and second paragraphs, IV and V, first paragraph, and 25, last paragraph; ADDITION the articles 2o, fraction I, with a paragraph A); 2o. -C; 4o., with a third paragraph, passing the present third to fifth paragraphs to be fourth to sixth paragraphs; 8o. -B, with a last paragraph and 19, fractions II, with a third paragraph, passing the current third paragraph to fourth paragraph, VIII, with a second paragraph, and X; and REPEALS Article 19, fraction VI, second paragraph, of the Law of Special Tax on Production and Services, to remain as follows:
...........
Transitional Provisions of the Special Tax Law on Production and Services
Article Tenth Third.- In relation to the modifications referred to in the Second Article, the following will be the following:
I.- The additions to Articles 8o. -B, last paragraph and 19, fractions II, third paragraph and X, and the reform to Article 19, fraction V, first paragraph of the Special Tax Act on Production and Services shall enter into force on 1. March 1997.
II.- The obligation to adhere seals to the containers or containers referred to in Article 19 (IV) of this Law shall enter into force on 1. March 1997.
III.- During the year of 1997, for the purposes of Article 2 (2) (H), Subsection 2 of this Law, it is popular cigars without filter that to 1o. of January 1997 have a maximum price to the public not to exceed $0.18 per cigar. "
Transitory
ONLY.- This Law shall enter into force from the 1st. of January 1997.
Mexico, D.F., December 5, 1996.-Dip. Sara Esther Muza Simon, President.-Sen. Laura Pavon Jaramillo, President.-Dip. Jose Luis Martinez Alvarez, Secretary.-Sen. Angel Ventura Valle, Secretary.-Rubicas.
In compliance with the provisions of Section 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I request the present Decree at the residence of the Federal Executive Branch, in Mexico City, Federal District, at the eighteen days of December of a thousand nine hundred and ninety-six.- Ernesto Zedillo Ponce de León.-Heading.-The Secretary Government, Emilio Chuayffet Chemor.-Heading.
law amending the Federation's Fiscal Code and the laws of Income Tax, Value Added Tax, Special Tax on Production and Services, Tenure Tax or Use of Vehicles, Federal New and Federal Car Tax Rights.
Published in the Official Journal of the Federation on December 29, 1997
EXCISE DUTY ON PRODUCTION AND SERVICES
Article Sixth.- Articles 2o, fractions I, points (D), (E), sub( 1) and (f) and III; 2-A, fractions II and III; 4o, fraction I, first paragraph; 8o. -B, first and second paragraphs; 11, third and fourth paragraphs; 19, fractions IV, first, second and fourth paragraphs, VI, VIII and X, and articles 2., fraction I, with one last paragraph; 2o-D; 3o., with a fraction XII; 19, fractions IV, with one last paragraph, XI, XII, XIII and XIV, of the Special Tax Act on Production and Services, to remain as follows:
..........
Transitional Provisions of the Special Tax Law on Production and Services
Article 7.- During the year 1998, for the purposes of Article 2 (2) (H), Subsection 2 of this Law, are popular cigars without filter to 1o. January 1998 will have a maximum price for the public not to exceed $0.20 per cigar.
Transient
ONLY.- This Law will take effect on the day 1o. January 1998.
Mexico, D.F., at December 13, 1997.-Dip. Juan Cruz Martínez, President.-Sen. Heladio Ramírez López, President.-Dip. José Antonio Alvarez Hernández, Secretary.-Sen. Gilberto Gutiérrez Quiroz, Secretary.-Rubicas.
In compliance with the provisions of Section 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I ask for this Decree at the residence of the Federal Executive Branch, in Mexico City, Federal District, at the twenty-six days of the month of December of a thousand nine hundred and ninety-seven.- Ernesto Zedillo Ponce de León.- Secretary of Government, Emilio Chuayffet Chemor.-Heading.
DECREE amending various provisions of the Fiscal Code of the Federation and the Law of Special Tax on Production and Services.
Published in the Official Journal of the Federation on May 29, 1998
EXCISE DUTY ON PRODUCTION AND SERVICES
Article Second.- REPEALS Article 2-D, and Fraction XII, Article 3 and Article 19 Fraction XIV of the Special Tax Act on Production and Services.
TRANSIENT
ONLY.- This Law shall enter into force the day following that of its publication in the Official Journal of the Federation.
Mexico, D.F., at 30 April 1998.-Dip. David Ricardo Cervantes Peredo, President.-Sen. Dionisio Pérez Jacome, President.-Dip. Teresa Nunez Casas, Secretary.-Sen. Victor H. Hernandez Islands, Secretary.-Rubicas".
In compliance with the provisions of Section 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I request the present Decree at the residence of the Federal Executive Branch, in Mexico City, Federal District, at the twenty-seven days of the month of May of a thousand nine hundred and ninety-eight.- Ernesto Zedillo Ponce de León.-Heading.-The Secretary of Governor, Francisco Labastida Ochoa.-Heading.
DECREE amending various tax laws and other federal ordinances.
Published in the Official Journal of the Federation on December 31, 1998
Special Tax Law on Production and Services
Article Ninth. REFORM Articles 2o, fractions I, (F) and III; 2o. -C, fraction III; 3o, fractions III, V, IX, X, and XV; 4o, first, second and third paragraphs and fractions I, second paragraph, II, first paragraph, and IV; 5o, second paragraph; 8o, fraction IV and last paragraph of article; 11, current third and fourth paragraphs; 13, fraction III; 15, second and third paragraphs; 16; 17; 19, Fractions II, first and third paragraphs, IV, first, second and sixth paragraphs, VIII, current first and second paragraphs, X, XI, XII, first and second paragraphs and XIII and 25, fraction III; ADDITION articles 2, fraction I, with a B (B); 3o, fractions II, XIII, XIV and XVIII; 4o, with a fifth paragraph, passing the current fifth and sixth to be sixth and seventh paragraphs, respectively; 5o, with a third and fourth paragraphs, passing the present third to seventh paragraphs, to be fifth to ninth paragraphs; 6o, with a second paragraph; 8o, with fractions I, V and VI; 11, with a second paragraph, passing the current second to fifth paragraphs, to be third to (i) the sixth subparagraph of Article 14 (4), the second subparagraph of Article 8 (2), the second subparagraph of Article 5 (3), the second subparagraph of Article 12 (3), the second subparagraph of Article 12 (3), the second subparagraph of Article 12 (3), and the second subparagraph of paragraph 3; passing the current third paragraph, to be the fourth paragraph, XIV, XV, XVI, XVII and XVIII; 20 and 24, with a fraction V; and DEROGAN the articles 2o, fraction I, incites A), C) and G); 4o, fraction II, second paragraph; 4o. -A; 4o. -B; 4o. -C; 6o. -A; 8o. -B; 19, fractions II, fourth paragraph, IV, present fourth and fifth paragraphs and V, and 25, fraction IV; of the Law of the Special Tax on Production and Services, to remain as follows:
...........
Transitional Provisions of the Special Tax Law on Production and Services
Article Tenth. In connection with the modifications to Article Ninth of this Decree, you will be the following:
I. The reforms to Articles 4, first, second and third paragraphs and to fractions I, second paragraph, II, first paragraph and IV; 5., second paragraph; 8o, fraction IV and last paragraph; 11, current third and fourth paragraphs; 15, second and second third paragraphs; 16; 19, fractions II, first and third paragraphs, VIII, first and second paragraphs and XIII and 25, fraction III; additions to Articles 2, part I, point (B); 3o., fraction II; 4th, fifth paragraph; 5o, third and fourth paragraphs; 6o., second paragraph; 8o, fractions V and VI; 11, second paragraph; 14, third paragraph; 19, fractions IV, last paragraph, X, second paragraph and XVII; 20 and 24, fraction V and derogations from Articles 2, part I, points (A), (c) and (g); 4o, fraction II, second paragraph; 8o. -B and 19, fractions II, fourth paragraph and V of the Special Tax Act On Production and Services and the reforms to Articles 86-A, fraction III and 86-E of the Fiscal Code of the Federation, the 1st will enter into force. of April 1999.
II. Manufacturers, producers, packers and importers of alcoholic beverages must register with the tax authorities by 31 March 1999 at the latest, the list of sales prices of the retailer which will be in force from 1 January 1999. of April of the same year, in the terms of the 15th fraction of article 19 of this Law.
III. The amounts contained in Article 5o, third paragraph of the Law on the Special Tax on Production and Services, are understood to be updated in January 1999, with subsequent updates on the terms which provides for that article.
IV. The reforms to Article 19, section IV, first, second and sixth paragraphs of the Law on the Special Tax on Production and Services, will enter into force on the 1st. of July 1999.
V. The taxpayers of this tax are different from manufacturers, producers, packers or importers, than from 1o. of April 1999 are found in the case of exemption provided for in Article 8 (V). of the Law of the Special Tax on Production and Services and which enuse alcoholic beverages that they had in their inventories at 31 March 1999, will be obliged to pay the tax established in that Law, until the total of the aforementioned inventories. For these purposes, they shall submit an inventory report of such goods by 15 April 1999 at the latest.
Such taxpayers shall calculate and pay the tax for the disposal of the stocks of the inventories referred to, as if it were the first disposal made by manufacturers, producers, packers or importers in accordance with the Law on the Special Tax on Production and Services.
For these purposes, they shall consider as the value of the disposal of such goods the one that points to the fourth paragraph of Article 11 of the aforementioned Law, and may prove against the established tax, the effectively paid in the acquisition of its inventory, provided that it has not been accredited, compensated or requested its return and the rules are met that to the effect of to know the Secretariat of Finance and Credit Public.
To proceed to the credit of the tax paid for the goods reported in the inventory referred to in the first paragraph of this fraction, the Contributors shall be required to keep a record of inventory discharge at monthly level for the disposal in the same period.
The tax to be paid in accordance with this fraction shall be made by means of a declaration which shall be lodged with the offices authorized by them. periods and on the same payment dates as those laid down in Article 5o. of the Law on the Special Tax on Production and Services.
For the purposes of this fraction, taxpayers should consider that the first disposal carried out from 1o. April 1999, correspond to the inventory reported at 31 March of the year.
The Secretariat of Finance and Public Credit will issue the general rules that are necessary for the proper implementation of this fraction.
Annual Vigency of the Special Tax Law on Production and Services
Article Tenth First. For the purposes of the provisions of Article 2 (1) (H), Subparagraph 2 of the Law on the Special Tax on Production and Services, during the year of 1999, are popular cigars without filter those that to 1o. January 1999 will have a maximum price for the public not to exceed $0.24 per cigar.
Transient
FIRST. This Decree shall enter into force on 1. of January 1999.
SECOND. The Fourth Article of this Decree shall enter into force on 1. of January 2000.
Mexico, D.F., at December 30, 1998.-Dip. Juan Marcos Gutiérrez González, President.-Sen. Mario Vargas Aguiar, President.-Dip. José Ernesto Manrique Villarreal, Secretary.-Sen. Fernando Palomino Topete, Secretary.-Rubicas".
In compliance with the provisions of Section 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I ask for the present Decree at the residence of the Federal Executive Branch, in Mexico City, Federal District, at thirty-one day of December of a thousand nine hundred and ninety-eight.- Ernesto Zedillo Ponce de León.-Rubrica.-El Secretary of Government, Francisco Labastida Ochoa.-Heading.
law that Reform, Addits, and Repeates Various Fiscal Provisions.
Published in the Official Journal of the Federation on December 31, 1999
Special Tax Law on Production and Services
Article Eighth. FORMAT articles 1o.; 2o.; 2o. -A, fraction II and last paragraph; 2o. -C, fraction II, first paragraph and last paragraph; 3o., first paragraph, fraction X; 4o, first, second and third paragraphs, fraction I, first paragraph, and antepenlast and penultimate paragraphs; 5o, second, sixth and seventh paragraphs; 6o.; 7o, first and second paragraphs; 8o., first paragraph and fraction I; 9o.; 10, first paragraph; 11, first and current third, fourth and fifth paragraphs; 12, first paragraph; 13, first paragraph; 14, second paragraph; 15, first and last paragraphs; 16; 19, first paragraph and fractions II, III, VII, VIII, first and third paragraphs, IX, XI, XII, first paragraph, XIII, XIV and XVIII; 22; 23; 24, first paragraph; 25, Section III; the denomination of "Chapter VII of the Participations to Federative Entities" to remain as "Title III of the Participations to the Federative Entities"; ADDITIONAL a Title I to be called " Of Alcoholic Drinks Fermentadas, Beers and Beverages Refreshing, Labelled Tabacos, Gasolines, Diesel and Natural gas ", including current Chapters I to VI; Articles 3o., with fractions XIX, XX, XXI and XXII; a Title II called" From Alcoholic Drinks ", including Chapters I to VII with articles from 26-A to 26-P; and DEBOGHAN Articles 3o., fractions V, XIII, XIV and XVIII; 5o, third and fourth paragraphs, passing the present fifth to ninth to be third to seventh paragraphs respectively; 8o, fractions V, VI and last paragraph; 11, second paragraph, passing the current third to sixth to be second to fifth paragraphs respectively; last paragraph; 15, second paragraph, passing the present third and fourth to second and third paragraphs respectively; 19, fractions IV, VIII, second paragraph, passing the present third to fifth to second to fourth paragraphs respectively, X, second paragraph, XV and XVII; 20 and 24, fraction V, of the Law of Special Tax on Production and Services, to remain as follows:
...........
TRANSITIONAL PROVISIONS OF THE LAW OF EXCISE DUTY ON PRODUCTION AND SERVICES
Article Ninth. In relation to the modifications referred to in Article Eighth of this Law, the following shall be:
I. The quotas set out in Article 26-B of the Law on the Special Tax on Production and Services, as well as those contained in section III of this article, shall be used for the calculation and determination of the corresponding tax to January.
II. The quotas established in the Table of Article 26-B of the Law of the Special Tax on Production and Services, as well as those contained in the section III of this article, must be updated in January 2000, applying the This is the result of dividing the National Index of Consumer Prices, Branch 20 Alcoholic Drinks, corresponding to the month of December 1999, between the aforementioned Index corresponding to the month of August of the same year. The updated quotas shall be used for the calculation and determination of the tax for the month of February 2000. The Secretariat of Finance and Public Credit will publish the aforementioned Indices, calculated by the Bank of Mexico, as well as the corresponding factor, in the Official Journal of the Federation within the first 15 days of the month of January 2000.
The monthly update of the quotas referred to in the preceding paragraph for the month of February 2000 shall be effected by applying the The National Index of Consumer Prices, Branch 20 Alcoholic Drinks, corresponding to the month of January 2000, is divided between the aforementioned Index corresponding to the month of December 1999.
The subsequent monthly updates shall be made in the terms of Article 26-B of the Law on the Special Tax on Production and Services.
III. For the purposes of determining the tax referred to in Title II of this Law, producers, packers and importers of products called 'Ron', 'Ron Anejo', 'Ron Reserva' and 'Ron con Sabor', instead of calculating the tax Applying the corresponding quota according to the Table contained in Article 26-B of this Law, during the year 2000 they will have to calculate it based on the following
TABLE
Cuota per litre product
$
Ron ........................... 17.95
Ron Anejo ........................... 24.63
Ron Reserve or Ron with Sabor ........................... 38.91
The contributors to this fraction may request authorization from the Secretariat of Finance and Public Credit to calculate the corresponding tax, applying the quota resulting from multiplying the quota corresponding to them in terms of this fraction by the factor of 0.65, provided that, in addition to complying with the requirements of general rules established by the Secretariat of Finance and Public Credit, it's about taxpayers who:
a) Hayan paid the excise duty on production and services for alcoholic beverages in the fiscal years 1997, 1998 and 1999.
b) Hayan complied with the obligations under the terms of the Special Tax on Production and Services Act during the fiscal years refers to the foregoing paragraph.
c) In each of the fiscal years 1997, 1998 and 1999, the sum of its total production volumes of Ron, Ron Anejo, Ron Reserva and Ron with Sabor, has not been more than 1 million 300 thousand litres.
The quotas referred to in this fraction shall be updated in accordance with the terms of Article 26-B of this Law.
PROVISION OF THE ANNUAL SPECIAL TAX LAW ON PRODUCTION AND SERVICES
Article Tenth. For the purposes of the provisions of Article 2 (2) (2) (2) of the Special Tax Act on Production and Services, During the year 2000, they are popular cigars without filter which to 1o. January 2000 will have a maximum price for the public not to exceed $0.26 per cigar.
TRANSIENT
Unique. This Law will take effect on 1o. of January 2000.
Mexico, D.F., at December 15, 1999.-Dip. Francisco José Paoli Bolio, President.-Sen. Dionisio Pérez Jacome, Acting Vice President.-Dip. Francisco J. Loyo Ramos, Secretary.-Sen. Raul Juarez Valencia, Secretary.-Rubicas".
In compliance with the provisions of Section 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I ask for the present Decree at the residence of the Federal Executive Branch, in Mexico City, Federal District, at the twenty-nine days of December of a thousand nine hundred and ninety-nine.- Ernesto Zedillo Ponce de León.-Rubrica.-El Secretary of Government, Diodoro Carrasco Altamirano.-Heading.
DECREE by which various tax provisions are reformed.
Published in the Official Journal of the Federation on December 31, 2000
Special Tax Law on Production and Services
Article Seventh. FORMAT articles 5o. -A, first paragraph; 8o, fraction I; 19, fraction XII, second paragraph; 22; 26-B, last paragraph; 26-D; 26-E, first paragraph; 26-H, current second and third paragraphs; 26-I; 26-M, fraction XII; ADDITION Articles 8o., with a fraction III; 23 -Bis; 26-C, with a second paragraph, passing the current second to fourth paragraphs to be third to fifth paragraphs, respectively; 26-E, with one last paragraph; 26-H, with a third paragraph, passing the current third to be the fourth paragraph and REPEALS Article 19, fractions VIII, second paragraph, passing the present third and fourth paragraphs to be second and third paragraphs, respectively and XVI; of the Law of Special Tax on Production and Services, to remain as follows:
..........
Transitional Provisions of the Special Tax Law on Production and Services
Article Eighth. For the fiscal year 2001, instead of applying the monthly update of the quotas per litre referred to in Article 26-B of the Act The Special Tax on Production and Services will be the following:
The quotas per litre in force for the month of December 2000, published in the Official Journal of the Federation on 30 November of that year, will be updated for the first half of 2001 with the factor of 1,065, to remain as follows:
Quota per litre in effect from January 2001
TABLE
QUOTA PER LITRE
$
| Abocated or Reposado | 5.12 |
| Standard (white or gold) |
|
| Charanda |
|
| regional |
|
|
|
|
| Aguardente Attached | 9.90 |
| Habanero |
|
| Rompope |
|
|
|
|
| Aguardente with Sabor | 11.76 |
| Coctels |
|
| Licores and Crems up to 20% Alc. Vol. |
|
| Pars |
|
|
|
|
| Bacanora | 16.84 |
| Comiteco |
|
| Lechuguilla or raicilla |
|
| Mezcal |
|
| Sotol |
|
|
|
|
| Anis | 18.10 |
| Geneva |
|
| Vodka |
|
|
|
|
| Ron | 22.40 |
| Young or white Tequila |
|
|
|
|
| Brandy | 26.94 |
|
|
|
| Amaretto | 27.33 |
| Coffee or Cacao liquor |
|
| Licores and Crems plus 20% Al. Vol. |
|
| XX_ENCODE_CASE_One tequila reposed or attached |
|
|
|
|
| Ron Anejo | 32.45 |
|
|
|
| Brandy Reserve | 35.14 |
|
|
|
| Ron with Sabor | 51.16 |
| Ron Reserve |
|
|
|
|
| Young or white Tequila 100% agave | 52.26 |
| XX_ENCODE_CASE_One tequila reposed 100% agave |
|
|
|
|
| Brandy Solera | 57.92 |
|
|
|
| Base Whisky | 76.17 |
| Whisky or Whiskey, Bourbon or Bourbon, |
|
| Tenessee "Standard" |
|
|
|
|
| Calvates | 133.24 |
| XX_ENCODE_CASE_One tequila attached 100% agave |
|
|
|
|
| Cognac V.S. | 161.10 |
| Whisky or Whiskey, Bourbon or Bourbon, |
|
| Tenessee "of Luxe" |
|
|
|
|
| Cognac V.S.O.P. | 271.11 |
|
|
|
| Cognac X.O. | 1.022.02 |
|
|
|
| Other | 1.049.59 |
In the month of June 2001, the National Consumer Price Index will be compared to growth reported by the Bank of Mexico in the January-May period of this year. and if such growth is greater than 2.25%, the quotas shall be increased from July of the year in the year in the proportion representing the variation between the growth of the benchmark and the 2,25% quoted.
The Secretariat of Finance and Public Credit shall carry out the calculations provided for in this Article and shall publish no later than the last day of June 2001, if any, the new quotas to be paid from July 2001 onwards.
Annual Vigency of the Special Tax Law on Production and Services
Article Ninth. For the purposes of the provisions of Article 2 (2) (2) (2) of the Special Tax Act on Production and Services, during the year 2001 are popular cigars without filter those that to 1o. January 2001 will have a maximum price for the public not to exceed $0.33 per cigar.
Transient
First. This Decree will take effect on 1o. of January 2001.
Second. The references in this Decree to the Secretaries whose names were modified for the purposes of the Decree published the Official Journal of the Federation on Thursday, November 30, 2000, through which the Organic Law of the Federal Public Administration was reformed, will be understood according to the denomination that for each one was established in the latter.
Mexico, D.F., at December 28, 2000.-Sen. Enrique Jackson Ramirez, President.-Dip. Ricardo Francisco García Cervantes, President.-Sen. Yolanda González Hernández, Secretary.-Dip. Manuel Medellin Milan, Secretary.-Rubicas".
In compliance with the provisions of Section 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I request the present Decree at the residence of the Federal Executive Branch, in Mexico City, Federal District, at the twenty-nine days of December of two thousand.- Vicente Fox Quesada.-Heading.-The Secretary of the Interior, Santiago Creel Miranda.-Heading.
Special Tax Law on Production and Services.
Published in the Official Journal of the Federation on January 1, 2002
Special Tax Law on Production and Services
Article First. REFORM the 1o.; 2o.; 3o.; 4o.; 5o.; 5o. -A; 6o.; 7o.; 8o.; 9o.; 10; 11; 12, first paragraph; 13, first paragraph and fraction III; 14, second paragraph; 15; 16; 17; 18; 19; 21, second paragraph; 22; 23; 24, first and last paragraphs; 25, fraction III; 26; Title III denomination "From Participations to Federative Entities" to remain as Chapter VII "From Participations to Federative Entities"; ADDITIONAL items 12, with a fraction III; 13, with the fraction IV; 23-A; 23-B; and DEROGAN the name of Title I " Of the Beverages Fermented Spirits, Beers and Beverages Refreshing, Labelled Tabacos, Gasolines, Diesel and Natural Gas "; the articles 23 -Bis; Title II called "From Alcoholic Drinks"; 26-A; 26-B; 26-C; 26-D; 26-E; 26-F; 26-G; 26-H; 26-I; 26-J; 26-K; 26-L; 26-LL; 26-M; 26-N; 26-N; 26-O and 26-P; of the Special Tax Act on Production and Services, to remain as follows:
...........
Transitional Provisions of the Special Tax Law on Production and Services
Article Second. In relation to the modifications referred to in the First Article of this Decree, you will be the following:
I. The taxpayers referred to in Article 26-A of the Law on the Special Tax on Production and Services, in force until before the entry into force of the First Article of this Decree, which had paid the tax in the terms of Articles 26-C and 26-H, first paragraph, in force in that Law, they will not be obliged to pay the tax corresponding to the terms of the aforementioned Article First when the products for which the payment was already paid Tax shall be imposed, as long as they present, within 5 days of the entry into force of the Article 1 of this Decree, a report containing the following:
a) Inventory of stocks by type, mark, presentation and capacity of the package, the day before the entry into force of the Article 1 of the present Decree, distinguishing those for which the tax was already paid and those for which the tax has not been paid.
b) Copy of the statements in which the tax was paid for the stocks referred to in the preceding paragraph.
The information referred to in this section shall be submitted by free writing to the tax authorities.
II. The producers, packers and importers, of alcoholic beverages that prior to the entry into force of the First Article of this Decree would have opted to pay the tax in the terms of the articles 26-D and 26-H, second Paragraph of the Law on the Special Tax on Production and Services, in force until before the entry into force of the said Article First, and which, at the date of the entry into force of the said Article, have inventories of alcoholic beverages that they have (a) the tax applicable to such products shall be paid by applying the quota for The current liter, according to the following:
a) The tax shall be calculated on a monthly basis by applying to the number of litres in the month, the quota per litre in force in the month in which the disposal of these products, in accordance with the following:
TABLE
| PRODUCT | QUOTA PER LITER |
|
| $ |
| Abocated or Reposado | 5.35 |
| Standard (white or gold) |
|
| Charanda |
|
| Regional Herbal Licor |
|
| Aguardente Attached | 10.34 |
| Habanero |
|
| Rompope |
|
|
|
|
| Saver with Sabor |
12.29 |
| Coctels |
|
| Licores and Crems up to 20% Alc. Vol. |
|
| Pars |
|
|
|
|
| Bacanora | 17.60 |
| Comiteco |
|
| Lechuguilla or raicilla |
|
| Mezcal |
|
| Sotol |
|
|
|
|
| Anis | 18.91 |
| Geneva |
|
| Vodka |
|
|
|
|
| Ron | 23.41 |
| Young or white Tequila |
|
|
|
|
| Brandy | 28.15 |
|
|
|
| Amaretto | 28.56 |
| Coffee or Cacao liquor |
|
| Licores and Crems plus 20% Alc. Vol. |
|
| XX_ENCODE_CASE_One tequila reposed or attached |
|
|
|
|
| Ron Anejo | 33.92 |
|
|
|
| Brandy Reserve | 36.72 |
|
|
|
| Ron with Sabor | 53.46 |
| Ron Reserve |
|
|
|
|
| Young or white Tequila 100% agave | 54.61 |
| XX_ENCODE_CASE_One tequila reposed 100% agave |
|
|
|
|
| Brandy Solera | 60.53 |
|
|
|
| Base Whisky | 79.60 |
| Whisky or Whiskey, Bourbon or Bourbon, |
|
| Tenessee "Standard" |
|
|
|
|
| Calvates | 139.24 |
| XX_ENCODE_CASE_One tequila attached 100% agave |
|
|
|
|
| Cognac V.S. | 168.34 |
| Whisky or Whiskey, Bourbon or Bourbon, |
|
| Tenessee "by Luxe" |
|
|
|
|
| Cognac V.S.O.P. | 283.31 |
|
|
|
| Cognac X.O. | 1.068.01 |
|
|
|
| Other | 1.096.83 |
The per litre quotas set out in this subsection are up to date for the first half of 2002 with the factor of 1,045.
In the month of June 2002, the National Consumer Price Index will be compared to growth reported by the Bank of Mexico in the January-May period. This year and if the growth rate is greater than 1.00%, the quotas will be increased from July of the same year in the proportion representing the variation between the growth of the reference index and the 1.00% mentioned.
The Tax Administration Service shall carry out the calculations provided for in this paragraph and shall publish no later than the last day of June 2002, in its the new quotas to be paid from July 2002 onwards.
(b) The tax determined in accordance with the preceding subparagraph shall be paid no later than the 17th day of the month following that in which the disposal of the products, by means of a declaration to be filed with the authorized offices, in the form that the Secretariat of Finance and Public Credit approves.
The contributors to which this fraction refers must submit within 6 days of the publication of this Decree in the Official Journal the Federation, by free writing, before the tax authorities, a report containing the inventory of those drinks, the day before the entry into force of the First Article of the said Decree, by type, mark, presentation, capacity of the container and the number of containers in stock, in the terms that, by means of general rules, establish the Secretariat of Finance and Public Credit.
III. The contributors referred to in fractions I and II of this Article shall report monthly to the Secretariat of Finance and Public Credit in the format that the Secretariat publishes, the enajenations made in the the month in question for the products to be reported in the inventories referred to in those fractions.
IV. The taxpayers who after the entry into force of the First Article of this Decree receive refunds of alcoholic beverages for which the tax would have already been paid, will be as follows:
a) They will terminate the tax paid on the disposal of these products. In the event that it is not possible to determine the month in which the products were sold, they shall be considered as tax paid, the amount resulting from applying the number of litres returned, the quota per litre in force in the immediate third month. prior to the one in which the return was made.
b) When the returned products are re-enaged, the corresponding tax will be calculated in the terms of the fraction II of this article, considering the quota per litre in force in the month in which the disposal is carried out.
c) Of the tax caused by such enajenations in the terms of the foregoing paragraph, the tax paid referred to in point (a) of this Article may be reduced this fraction corresponding to those products.
d) The difference that is made by the taxpayer in the terms of the preceding paragraph, must be paid in conjunction with the tax corresponding to the month in which the disposal of these products is carried out.
For the purposes of this fraction, the first returned products will be considered to be the first products that were subsequently disposed of.
The contributors to which this fraction refers will have to keep a special register of returns and product disposal, in terms of such effects establish the Secretariat of Finance and Public Credit.
V. The taxpayers of the excise duty on production and services, which at the entry into force of the First Article of this Decree have previously acquired marbetes or seals which are not attached to the packaging or containers containing alcoholic beverages, shall report the number of marbetes or seals and the folio of each of them, and return to the tax authorities within 5 days of the entry into force of the said Article First, Such marks or seals.
VI. The taxpayers who, at the date of the entry into force of the First Article of this Decree, have a tax amount to be reduced in the terms of Article 26-E of the Law on the Special Tax on Production and Services, Until prior to the entry into force of the said Article, they may be reduced from the excise duty on production and services to be paid in the following months, until exhausted.
VII. The taxpayers of the excise duty on production and services other than producers, packers and importers, of alcoholic beverages, which at the entry into force of Article 1 of this Decree have stock of alcoholic beverages by which the producers, packers and importers have already paid the corresponding tax and this situation is demonstrated by the earlier marks or seals of which, as from the entry into force of the same authorize the Secretariat of Finance and Public Credit, they will not be obliged to pay the Tax applicable to those drinks and may not be transferred when the drinks are in place.
VIII. The taxpayers of the excise duty on production and services other than producers, packers and importers, of alcoholic beverages, which from the entry into force of the Article First of this Decree acquire drinks (a) a member of the public credit institution who is authorized by the Secretariat of Finance and Public Credit prior to the entry into force of the mark shall not accept the transfer of the excise duty on production and services in the such drinks and they shall not be able to transfer them when the drinks are in place. In respect of such goods, they shall not be considered as contributors to that tax, and no evidence of such tax is necessary.
IX. For the purposes of Article 7 (VI) of the Law on Revenue of the Federation for the financial year 2002, the calendar year shall be understood as an exercise.
X. For the purposes of Article 19, fractions VI and VIII of the Law on the Special Tax on Production and Services, in relation to articles 3o. and 3o. -A of the Law of Fiscal Coordination, the determination of the participations to the federative entities of the collection of the excise duty on production and services in the years 2000 and 2001, for the performance of the acts or activities subject to such tax on alcoholic beverages, shall be made on the basis of the percentage corresponding to each State, in accordance with the revenue collected in 1999 by a federal entity.
XI. The natural and moral persons, who until 31 December 2001 have not been considered as contributors of the excise duty on production and services and that from the entry into force of the First Article of this Decree have such a character, must submit within 5 days of the entry into force of the said Article First, a report containing the inventory of stocks by type, mark, presentation and capacity, of the goods by which from the entry into force of the said Article are considered as contributors of the tax of reference.
The information referred to in this section shall be submitted by free written notice to the tax authorities and shall contain the existing stocks until prior to the entry into force of the First Article of this Decree.
XII. The obligation contained in the 18th section of Article 19 of the Law on the Special Tax on Production and Services shall enter into force on 1. of April 2002.
XIII. The provisions of Article 1 of this Decree shall enter into force on 1. January 2002.
XIV. For the purposes of paragraph C (C) of section I of Article 2o. of this Law, during the fiscal years 2002, 2003 and 2004 instead of applying the rates provided for in that paragraph for cigars, will be the following:
a) Filter jars:
| YEAR | TASA |
|
2002 | 105% |
| 2003 | 107% |
| 2004 | 110% |
| 2005 | 110% |
b) Unfiltered cigarettes:
| YEAR | TASA |
|
2002 | 60% |
| 2003 | 80% |
| 2004 | 100% |
| 2005 | 110% |
For the purposes of this fraction, the popular products made with dark tobacco with a maximum size of 77 millimeters in length are considered unfiltered cigars, the maximum price for the public at 1o. of January of each year, do not exceed the amount established by the Congress of the Union.
For the purposes of the above paragraph, during the year of 2002 are popular cigars without filter which to 1o. January of that year will have a maximum price to the public not to exceed $0.40 per cigar. For the fiscal years 2003 and 2004 the maximum price for the public will be that determined in the Federation Revenue Act for the fiscal year in question.
Mexico, D.F., at December 31, 2001.-Sen. Diego Fernandez de Cevallos Ramos, President.-Dip. Beatriz Elena Paredes Rangel, President.-Sen. Sara Castellanos Cortes, Secretary.-Dip. Rodolfo Dorador Perez Gavilan, Secretary.-Rubicas".
In compliance with the provisions of Section 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I ask for this Decree at the Federal Executive Branch, in Mexico City, Mexico City, at the first of January of two thousand two.- Vicente Fox Quesada.-Heading.-The Secretary of the Interior, Santiago Creel Miranda.- Heading.
DECREE by which various provisions of the Special Tax on Production and Services Act are amended, added and repealed.
Published in the Official Journal of the Federation on December 30, 2002
Single Article. REFORM articles 2, fraction I, incites G) and H); 3o, fractions XIII, XIV, XV, and XVI; 4o, second and third paragraphs and fraction II; 5o. -A, first paragraph; 8o, fraction I, points (a) and (e); 11, first and second paragraphs; 18, fractions I, II, III, IV, V, VI, VII, IX and X; 19, fractions II, first and third paragraphs, VIII, first and third paragraphs, X, XII, first paragraph, and XIII; 1o. with one last paragraph 8o, fraction I, with a (g); 13, fraction I, with a second paragraph; and DEROGAN the articles 2., fraction I, (F); 2o. -C; 3o., fraction XI; 18, fraction XI; of the Law of Special Tax on Production and Services, to remain as follows:
..........
Transitional Provisions of the Special Tax Law on Production and Services
Article First. In relation to the modifications referred to in the Single Article of this Law, you will be the following:
I. This Decree shall enter into force on 1o. of January 2003.
II. For the purposes of Section II (a) of the Second Article of the Transitional Provisions of the Special Tax Act on Production and Services, in force from 1o. of January 2002, the table applicable for the fiscal year 2003 is as follows:
TABLE
| PRODUCT | QUOTA PER LITER $ |
| Abocated or Reposado Standard (white or gold) Charanda Regional herb liquor | 5.52 |
|
|
|
| Aguardente Attached Habanero Rompope | 10.67 |
|
|
|
| Aguardente with Sabor Coctels Liquors and Create up to 20% Alc. Vol. Pars | 12.69 |
|
|
|
| Bacanora Comiteco Lechuguilla or raicilla Mezcal Sotol | 18.16 |
|
|
|
| Anis Geneva Vodka | 19.52 |
|
|
|
| Ron Young or white Tequila |
24.16 |
|
|
|
| Brandy | 29.05 |
|
|
|
| Amaretto Coffee or Cocoa liquor Liquors and Crems of more than 20% Alc. Vol. XX_ENCODE_CASE_One tequila reposed or attached |
29.48 |
|
|
|
| Ron Anejo | 35.00 |
|
|
|
| Brandy Reserve | 37.90 |
|
|
|
| Ron with Sabor Ron Reserve | 55.18 |
|
|
|
| Young or white Tequila 100% agave XX_ENCODE_CASE_One tequila reposed 100% agave | 56.36 |
|
|
|
| Brandy Solera | 62.47 |
|
|
|
| Base Whisky Whisky or Whiskey, Bourbon or Bourbon, Tenessee "Standard" | 82.15 |
| Calvates XX_ENCODE_CASE_One tequila attached 100% agave | 143.71 |
|
|
|
| Cognac V.S. Whisky or Whiskey, Bourbon or Bourbon, Tenessee "by Luxe" | 173.74 |
|
|
|
| Cognac V.S.O.P. | 292.39 |
|
|
|
| Cognac X.O. | 1,102.25 |
|
|
|
| Other | 1.131.99 |
The quotas per litre established in this fraction are up to date for the first half of 2003 with the factor of 1,0300.
In the month of June 2003, the National Consumer Price Index will be compared to growth reported by the Bank of Mexico in the January-May period of this year. If this growth is greater than 1.00%, the quotas will be increased from July of the same year in the proportion that represents the variation between the growth of the reference index and the 1.00% mentioned.
The Tax Administration Service shall carry out the calculations provided for in this paragraph and shall publish no later than the last day of June 2003; new quotas to be paid from July 2003 onwards.
Mexico, D.F., December 12, 2002.-Dip. Beatriz Elena Paredes Rangel, President. -Sen. Enrique Jackson Ramirez, President.-Dip. Adrian Rivera Perez, Secretary.-Sen. Sara I. Castellanos Cortés, Secretary.-Rubicas".
In compliance with the provisions of Section 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I ask for this Decree in the Federal Executive Branch, in Mexico City, Federal District, at the twenty-six days of December of two thousand two.- Vicente Fox Quesada.-Rubrias.-The Secretary of the Interior, Santiago Creel Miranda.-Heading.
DECREE that various provisions of the Law on the Value Added Tax, of the Law on Income Tax, of the Law on the Special Tax on Income, are being amended, added and repealed. Production and Services, of the Law of the Tax on Tenure or Use of Vehicles, of the Federal Law of New Car Tax and the Federal Law of Rights.
Published in the Official Journal of the Federation on December 31, 2003
Special Tax Law on Production and Services
ARTICLE QUINTO. 2, fraction I, incites A), numerals 1, 2 and 3, B), G), and H); 3o, fractions XII, third paragraph, XIII, and XV; 7o. last paragraph; 8o, fraction I, point (c); 13, fraction III; 19, fractions V, second paragraph, VIII, first paragraph, X, XI, XII, first paragraph, XIV and XIX, and 23-A, first paragraph; ADDITION third to eighth paragraphs to be fourth to ninth paragraphs, respectively; 19, fraction II, with one last paragraph, and is REPEALED Articles 2 (2), (II) (B); 3o., XIV; 7o, fourth paragraph; 8o, fraction I, points (a), and (e), and 18, of the Special Tax Act on Production and Services, to remain as follows:
...........
Transitional provisions of the Special Tax on Production and Services Act
ARTICLE SIXTH. In relation to the modifications referred to in Article 5 of this Decree, you will be the following:
I. For the purposes of Section II (a) of Section II of the Transitional Provisions of the Special Tax Act on Production and Services, in force from 1o. of January 2002, the table applicable for the fiscal year 2004 is as follows:
TABLE
| PRODUCT | QUOTA PER LITER $ |
| Abocated or Reposado | 5.70 |
| Standard (white or gold) |
|
| Charanda |
|
| Herbal liquor regional |
|
| Aguardente Attached | 11.01 |
| Habanero |
|
| Rompope |
|
|
|
|
| Aguardente with Sabor | 13.09 |
| Coctels |
|
| Licores and Crems up to 20% Alc. Vol. |
|
| Pars |
|
|
|
|
| Bacanora | 18.74 |
| Comiteco |
|
| Lechuguilla or raicilla |
|
| Mezcal |
|
| Sotol |
|
|
|
|
| Anis | 20.14 |
| Geneva |
|
| Vodka |
|
|
|
|
| Ron | 24.92 |
| Young or white Tequila |
|
|
|
|
| Brandy | 29.97 |
|
|
|
|
Amaretto | 30.41 |
| Coffee or Cacao liquor |
|
| Licores and Creams plus 20% Alc. Vol. |
|
| XX_ENCODE_CASE_One tequila reposed or attached |
|
|
|
|
| Ron Anejo | 36.11 |
|
|
|
| Brandy Reservation | 39.10 |
|
|
|
|
Ron with Sabor | 56.93 |
| Ron Reservation |
|
|
|
|
|
Young or white Tequila 100% agave | 58.15 |
| XX_ENCODE_CASE_One tequila reposed 100% agave |
|
|
|
|
| Brandy Solera | 64.45 |
|
|
|
|
Whisky base creams | 84.75 |
| Whisky or Whiskey, Bourbon or Bourbon, |
|
| Tenessee "Standard" |
|
|
|
|
| Calvates | 148.25 |
| XX_ENCODE_CASE_One tequila attached 100% agave |
|
|
|
|
| Cognac V.S. | 179.24 |
| Whisky or Whiskey, Bourbon or Bourbon, |
|
| Tenessee "of Luxe" |
|
|
|
|
| Cognac V.S.O.P. | 301.64 |
|
|
|
| Cognac X.O. | 1,137.14 |
|
|
|
| Other | 1,167.81 |
The quotas per litre established in this fraction are up to date for the first half of 2004 with the factor of 1.0300.
As of July 2004, the quotas referred to by this fraction will be updated, in the event that the result is positive, with the variation of the National of Consumer Prices reported by the Bank of Mexico for the period from January 2002 to May 2004, decreased with the updates that the aforementioned quotas have had in that period.
The Tax Administration Service shall carry out the calculations provided for in this fraction and shall publish no later than the last day of June 2004, if applicable, new quotas to be paid from July 2004 onwards.
TRANSIENT
FIRST. This Decree shall enter into force from 1 January 2004.
SECOND. For the purposes of Article 2-C of the Value Added Tax Act, payments for the months of January, February, March and April 2004 shall be paid during the month of May of that year.
Mexico, D.F., at December 28, 2003. -Sen. Enrique Jackson Ramirez, President.-Dip. Juan de Dios Castro Lozano, President.-Sen. Sara I. Castellanos Cortes, Secretary.-Dip. Amalin Yabur Elias, Secretary.-Rubicas."
In compliance with the provisions of Article 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I request the present Decree in the Federal Executive Branch, in Mexico City, Federal District, at the thirty days of December of two thousand three.- Vicente Fox Quesada.-Rubrica.-The Secretary of the Interior, Santiago Creel Miranda.-Heading.
DECREE by which various provisions of the Law on the Special Tax on Production and Services are amended and added.
Published in the Official Journal of the Federation on December 1 2004
ONLY ARTICLE. Reforming articles 3o, fractions IV and V; 19, fraction V and XV; 23, second paragraph and 23-B, and Additing items 13, with a fraction V and 19, fraction XIII, with a second paragraph, all of the Special Tax Act on Production and Services, to remain as follows:
..........
TRANSIENT
ARTICLE FIRST. This Decree shall enter into force on the 1st. January 2005.
ARTICLE SECOND. The Tax Administration Service, will have a period of 120 calendar days counted from the entry into force of this Decree for to issue the general rules, in which it shall lay down the safety features of the marks and seals to be used from the year 2006.
ARTICLE THIRD. (Repeals).
ARTICLE FOURTH. Packaging containing alcoholic beverages that are produced or imported from 1o. of January 2006, shall contain the mark or seal, as appropriate, referred to in the second transitional article of this Decree.
Mexico, D.F., on 13 November 2004. -Sen. Diego Fernandez de Cevallos Ramos, President.-Dip. Manlio Fabio Beltrones Rivera, President.-Sen. Lucero Saldana Perez, Secretary.-Dip. Antonio Morales de la Peña, Secretary.-Rubicas."
In compliance with the provisions of Article 89 of the Political Constitution of the United Mexican States and for their proper publication and observance, I ask for this Decree in the Federal Executive Branch, in Mexico City, Federal District, at the twenty-nine days of November of two thousand four.- Vicente Fox Quesada.-Heading.-The Secretary of Government, Santiago Creel Miranda.-Heading.
DECREE by which various tax provisions are reformed, added and repealed.
Published in the Official Journal of the Federation on 23 December 2005
EXCISE DUTY ON PRODUCTION AND SERVICES
ARTICLE SIXTH. The second paragraph of the article is DELETED 1o.; the fourth paragraph of Article 3 (4); fourth paragraph of Article 4 (o); Article 10; last paragraph of Article 14; fractions I, V, first and second paragraphs and XV of Article 19, and article 23-B, ADDITION 2o. -C; the XI fraction of Article 3o.; the third paragraph, passing the current third to fifth paragraphs to be fourth to sixth paragraphs of Article 5o.; the last paragraph of Article 11 and the XX and XXI fractions of Article 19, and REPEALS the Last paragraph of section V of Article 19, of the Law on the Special Tax on Production and Services, to remain as follows:
..........
Transitional provision of the Special Tax on Production and Services Act
ARTICLE SEVENTH. repeals the THIRD ARTICLE of the Decree that reforms and adds various provisions of the Special Tax Act on Production and Services, published in the Official Journal of the Federation on 1 December 2004.
TRANSIENT
ONLY. This Decree shall enter into force on 1. January 2006.
Mexico, D.F., on November 17, 2005.-Dip. Heliodoro Diaz Escarraga, President.-Sen. Enrique Jackson Ramírez, President.-Dip. Marcos Morales Torres, Secretary.-Sen. Micaela Aguilar González, Secretary.-Rubicas."
In compliance with the provisions of Article 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I request the present Decree in the Federal Executive Branch, in Mexico City, Federal District, at the sixteen days of December of two thousand five- Vicente Fox Quesada.-Heading.-The Secretary of the Interior, Carlos Maria Abascal Carranza.-Heading.
DECREE that they reform, add, repeal and establish various provisions of the Tax Code of the Federation, of the Tax Law on Income, the Law of Value Added Tax and the Law of Special Tax on Production and Services.
Published in the Official Journal of the Federation on June 28, 2006
EXCISE DUTY ON PRODUCTION AND SERVICES
ARTICLE SEVENTH. The first paragraph XII, XIV and XV of Article 19 and Article 26 of the Law on the Special Tax on Production and Services are AMENDED to read:
..........
TRANSIENT
ONLY.- This Decree shall enter into force on the day following that of its publication in the Official Journal of the Federation.
Mexico, D.F., on April 27, 2006.-Dip. Marcela González Salas P., President.-Sen. Enrique Jackson Ramírez, President.-Dip. Marcos Morales Torres, Secretary.-Sen. Sara I. Castellanos Cortés, Secretariat.-Rubicas."
In compliance with the provisions of Article 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I request the present Decree at the Federal Executive Branch, in Mexico City, Federal District, at the twenty-six days of June of two thousand six.- Vicente Fox Quesada.-Heading.-The Secretary of the Interior, Carlos Maria Abascal Carranza.-Heading.
DECREE for which various provisions of the Tax Code of the Federation are reformed, added and repealed; of the laws of the Tax on the Income, to the Asset and Special to Production and Services; of the Federal Law of the New Car Tax and the Federal Law of Administrative Accounting Procedure.
Published in the Official Journal of the Federation on 27 December 2006
EXCISE DUTY ON PRODUCTION AND SERVICES
ARTICLE EIGHTH. REFORM is REFORM, Part II, point (A); 4., second and fourth paragraphs; 5o. -A, first paragraph; 8o, fraction I, point (d), and 19, fractions II, first and third paragraphs, VIII, first paragraph, X, first paragraph, XI and XIII, first paragraph; and RIGHTS the articles 2o, fraction I, incites G) and H); 3o, fractions XV and XVI; 8o, fraction I, paragraph f), and 13, fraction V, of the Law of Special Tax on Production and Services, to be left as follows:
..........
Transient
First. This Decree shall enter into force on 1 January 2007.
Second. Taxpayers who have caused the excise duty on production and services in accordance with the provisions of Article 2o., fraction I, (G) and (H) of the Law on the Special Tax on Production and Services, in force before the entry into force of this Decree, shall comply with the obligations corresponding to that tax in the forms and time limits laid down in the provisions in force before the entry into force of this Decree.
Mexico, D.F., at 21 December 2006. -Sen. Francisco Arroyo Vieyra, Vice President.-Dip. Jorge Zermeno Infante, President.-Sen. Renan Cleominio Zoreda Novelo, Secretary.-Dip. Antonio Xavier Lopez Adame, Secretary.-Rubicas."
In compliance with the provisions of Article 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I request this Decree in the Federal Executive Branch, in Mexico City, Federal District, at the twenty-six days of December of two thousand six.- Felipe de Jesús Calderón Hinojosa.-Heading.-The Secretary of Governor, Francisco Javier Ramírez Acuna.-Heading.
DECREE amending the Law on the Special Tax on Production and Services.
Published in the Official Journal of the Federation on 27 December 2006
Single Article. Reformation is 2o, fraction I (C), numerals 1 and 2, and numeral 3 of the Special Tax Act is added Production and Services, to remain as follows:
..........
Transient
First. This Decree will enter into force on 1 January 2007.
Second. They are repealed and, if applicable, are abrogated, all provisions that oppose this decree and all the provisions are left without effect administrative, regulatory, agreements, conventions, circulars and all administrative acts that contradict this Decree.
Third. For the purposes of the provisions of Article 2 (2) (c) of this Act, during the fiscal years 2007 and 2008, instead of applying the fees provided for in that subparagraph for the disposal and importation of cigars, cigars and other labraded tobacco, and of pure and other carved tobacco made entirely by hand, shall be as follows:
a) Cigars:
| YEAR | TASA |
|
2007 | 140% |
| 2008 | 150% |
b) Puros and other carved tobaccos:
| YEAR | TASA |
|
2007 | 140% |
| 2008 | 150% |
c) Puros and other carved tabacos made entirely by hand:
| YEAR | TASA |
|
2007 | 26.6% |
| 2008 | 28.5% |
Mexico, D.F., at December 20, 2006.-Dip. Jorge Zermeno Infante, President.-Sen. Manlio Fabio Beltrones Rivera, President.- Dip. Antonio Xavier Lopez Adame, Secretary.-Sen. Rodolfo Dorador Pérez Gavilan, Secretary.-Rubricas."
In compliance with the provisions of Part I of Article 89 of the Political Constitution of the United Mexican States, and for their due Publication and observance, I request the present Decree in the Residence of the Federal Executive Branch, in Mexico City, Federal District, at the twenty-six days of the month of December of two thousand six.- Felipe de Jesús Calderón Hinojosa.-Heading.- The Secretary of the Interior, Francisco Javier Ramírez Acuna.- Heading.
DECREE that various provisions of the Income Tax Law, of the Fiscal Code of the Federation, are being amended, added and repealed. the Law of the Special Tax on Production and Services and the Law of the Value Added Tax, and the Employment Allowance is established.
Published in the Official Journal of the Federation on October 1 2007
EXCISE DUTY ON PRODUCTION AND SERVICES
ARTICLE SIXTH. ADDITIONAL items 2, fraction II, (B); 5o. -B; 8o, fraction III; 18; 19, fraction XV, second paragraph; 26-A; 27, last paragraph, and 29, to the Law of Special Tax on Production and Services, to remain as follows:
..........
Transitional provisions of the Special Tax on Production and Services Act
ARTICLE SEVENTH. In relation to the modifications referred to in Article 6 of this Decree, and in the case of the activities referred to in the article 2o., part II, point B) of the Law on the Special Tax on Production and Services, which are made after the date of the entry into force of this Decree, only the payment of the tax will be affected by the amounts effectively received from its entry into force, which can only be reduced by the amount of the following concepts:
I. The prizes actually paid or awarded in accordance with the applicable provisions as from the date of entry into force of this Decree, in the proportion representing the quantities actually received from that date on the whole of the quantities actually received by the game or draw in question.
II. The amounts actually returned to the participants as of the date of the the entry into force of this Decree, where they are identified with the quantities actually received from that date. If the quantities first mentioned are not identifiable in accordance with the above, they may be reduced by the proportion representing the quantities actually received from the entry into force of this Decree in respect of the of all the quantities actually received by the game or draw in question.
The decrease in the amounts mentioned in this paragraph may only be made when the requirements referred to in Article 18 (II) of the Law are met. of the Special Tax on Production and Services.
TRANSIENT
Unique. This Decree shall enter into force from 1 January 2008, except for the reform of Article 109, fraction XXVI of the Income Tax Act, the which shall enter into force on the day following the publication of this Decree in the Official Journal of the Federation.
Mexico, D.F., at 14 September 2007.-Dip. Ruth Zavaleta Salgado, President.-Sen. Santiago Creel Miranda, President.-Dip. Antonio Xavier Lopez Adame, Secretary.-Sen. Claudia Sofia Corichi Garcia, Secretary.-Rubicas."
In compliance with the provisions of Article 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I ask for this Decree in the Federal Executive Branch, in Mexico City, Federal District, at the twenty-eight days of September of two thousand seven.- Felipe de Jesús Calderón Hinojosa.-Heading.-The Secretary of Governor, Francisco Javier Ramírez Acuna.-Heading.
DECREE that they reform, add, repeal and abrogate various provisions of the Law of Fiscal Coordination, of the Law of Tax on Possession or Use of Vehicles and the Special Tax Law on Production and Services.
Published in the Official Journal of the Federation on December 21 2007
EXCISE DUTY ON PRODUCTION AND SERVICES
ARTICLE QUINTO.- FORMAT articles 2o. -A, 2o. -B and 27, fraction I and ADDITIONAL the fifth paragraph, item 7, passing the current paragraphs fifth and sixth of that article to be sixth and seventh, and Article 8, section I (a) of the Law on the Special Tax on Production and Services, to remain as follows:
..........
TRANSITIONAL PROVISIONS OF THE EXCISE DUTY LAW ON PRODUCTION AND SERVICES
ARTICLE SIXTH.- The reforms and additions to the articles 2o. -A, 2o. -B, 7o. and 8o. of the Law on the Special Tax on Production and Services, shall enter into force on the fifteen calendar days following the date of publication of this Decree in the Official Journal of the Federation.
The quotas provided for in Article 2o. -A, fraction II of the Law of the Special Tax on Production and Services for the sale to the public of gasoline and diesel, apply gradually, in accordance with the following:
In the calendar month in which Article 2o. -A, fraction II of the Law on the Special Tax on Production and Services enters into force, a 2 cents per litre for Gasolina Magna, 2.44 cents per litre for Gasolina Premium UBA and 1.66 cents per litre for Diesel.
II. The quotas mentioned in the previous fraction, will increase monthly by 2 cents, 2.44 cents and 1.66 cents, per litre of Gasoline Magna, Gasolina Premium UBA and Diesel, respectively, until reaching the quotas provided for in Article 2o. -A, fraction II of the Law of the Special Tax on Production and Services.
III. (Repeals).
TRANSIENT
ONLY.- This Decree shall enter into force on 1 January 2008, except as regards the Second, Fraction III and Sixth Articles thereof, which they shall be effective no later than 15 days after the date of publication of this Decree in the Official Journal of the Federation.
Mexico, D.F., at 14 September 2007.-Dip. Ruth Zavaleta Salgado, President.-Sen. Santiago Creel Miranda, President.-Dip. Santiago Gustavo Pedro Cortés, Secretary.-Sen. Claudia Sofia Corichi Garcia, Secretary.-Rubicas."
In compliance with the provisions of Article 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I request the present Decree in the Federal Executive Branch, in Mexico City, Federal District, at nineteen December of two thousand seven.- Felipe de Jesús Calderón Hinojosa.-Rubrica.-The Secretary of the Interior, Francisco Javier Ramirez Acuna.-Heading.
SENTENCE handed down in the Action of Unconstitutionality 29/2008 promoted by members of the Union Congress ' 20th Legislature against the Congress itself and the Constitutional President of the United Mexican States.
Published in the Official Journal of the Federation on July 11, 2008
On the sidelines a seal with the National Shield, which reads: United Mexican States.-Supreme Court of Justice of the Nation.-General Secretariat of Agreements.
UNCONSTITUTIONALITY ACTION 29/2008.
PROMOTING: MEMBERS OF THE SIXTH LEGISLATURE OF THE UNION CONGRESS.
RAPPORTEUR: MINISTER JOSÉ FERNANDO FRANCO GONZÁLEZ SALAS.
SECRETARIES: ISRAEL FLORES RODRIGUEZ
MAURA ANGELICA SANABRIA MARTINEZ
MARTHA ELBA HURTADO FERRER.
JONATHAN BASS HERRERA
Mexico, Federal District. Agreement of the Full Court of the Supreme Court of Justice of the Nation, corresponding to the 12th of May of two thousand eight.
SEEN; AND RESULTING:
FIRST TO fifth. ..........
CONSIDERING:
FIRST TO TENTH FIRST. ..........
From the link of the transcribed provisions, it follows the obligation of the Supreme Court of Justice of the Nation to fix the effects and scope of the sentence, the deadline for compliance and that those shall have effect from the date determined by this High Court, but shall not have retroactive effect.
Under that approach, the declaration of invalidity of Articles 4 (o), last paragraph, 10-C, fraction VIII, of the Law of Fiscal Coordination and 2o. -A, fraction II, penultimate paragraph, of the Law on the Special Tax on Production and Services, should be extended:
1) Article 10-D, fraction II, of the Tax Coordination Act, exclusively in the normative portion of its first paragraph that notes " of petrol and diesel ", as well as for the whole of the second paragraph of the said fraction.
" II ...
Dealing with petrol and diesel will be considered to be the final sale in the territory of an entity where delivery is made to the final consumer, irrespective of the tax domicile of the taxpayer or the consumer. "
2) To article 27, fraction I, of the Law on the Special Tax on Production and Services, in the normative portion that points out: " ... Except for the above local taxes on the sale or final consumption of goods subject to the tax provided for in this Law, which in terms of the provisions of Article 10-C of the Law on Fiscal Coordination establish the federal entities attached to the System National Fiscal Coordination "; the above, if taken in consideration that the validity of such a regulatory portion depends on the VIII fraction of Article 10-C of the Tax Coordination Act, the invalidity of which has been declared.
This invalidity declaratory shall have effect from the day on which the present performance is notified to the Congress of the Union.
From the above and well founded, it resolves:
FIRST. This action of unconstitutionality is partially and partially founded.
SECOND. This action of unconstitutionality with respect to the sixth and seventh paragraphs of Article 7o of the Special Tax Act is hereby dismissed. Production and Services.
THIRD. The validity of Articles 2o. -A, except the penultimate paragraph of its part II, 2o. -B, 7o., fifth paragraph, and 8o, fraction I, paragraph (a), of the Law of the Special Tax on Production and Services, and Sixth Transitional of the Decree published on the twenty-first of December of two thousand seven in the Official Journal of the Federation.
FOURTH. The invalidity of the articles 4-A, last paragraph, 10-C, fraction VIII, and 10-D, fraction II, in the normative portion indicated at the end of this execution, of the Law of Fiscal Coordination, 2o. -A, fraction II, only in the penultimate paragraph, and 27, part I, second or last part, of the Law of the Special Tax on Production and Services, contained in the Decree published on the twenty-first of December of two thousand seven in the Official Journal of the Federation.
NOTIFY; by means of trade to the parties and, in their opportunity, archive the case as complete.
passage omitted] The Supreme Court of Justice of the Nation [Supreme Court of Justice] resolved this, unanimously, with eleven votes passed First; Second, except as regards The Court of Justice of the European Court of Justice of the European Union, of the Court of Justice of the European Union, of the Court of Justice of the European Union, of the Court of Justice of the European Union, Last paragraph, of the Law on the Special Tax on Production and Services and 4. Last paragraph of the Fiscal Coordination Law; and Fourth; by a majority of nine votes of the ministers Aguirre Anguiano, Cossio Diaz, Luna Ramos, Gongora Pimentel, Gudino Pelayo, Azuela Guitron, Sanchez Cordero of Garcia Villegas, Silva Meza and President Ortiz Mayagoitia resolved to recognize the validity of articles 2o. -A, fraction I, and 2o. -B, of the Law on the Special Tax on Production and Services and declare the invalidity of the article 4o. -A final paragraph of the Fiscal Coordination Law, the Ministers Franco González Salas and Valls Hernández voted in favor of the draft bill regarding articles 2o. -A, fraction I, and 2o. -B, of the Special Tax Law on Production and Services and to declare the validity of the article 4o. -A last paragraph of the Law of Fiscal Coordination, and the first of those mentioned reserved its right to formulate a particular vote, which was adhered to the second; by a majority of ten votes of the ministers Aguirre Anguiano, Cossio Diaz, Luna Ramos, Franco González Salas, Gongora Pimentel, Gudino Pelayo, Azuela Guitron, Valls Hernández, Silva Meza and President Ortiz Mayagoitia adopted the Third Resolution on recognizing the validity of the article 2o. -A, fraction II, except for its penultimate paragraph, of the Law of the Special Tax on Production and Services, and the Minister Sánchez Cordero of García Villegas voted against, for estimating that it violates the principle of tax law, and reserved his right to make a particular vote; and Minister Gongora Pimentel reserved his right to make a concurrent vote.
The President, the Rapporteur and the Secretary-General of Agreements, who authorize and vouch for faith are signed.
The President: Minister Guillermo I. Ortiz Mayagoitia.-Heading.-Rapporteur: Minister José Fernando Franco González Salas.-Heading.-The Secretary General of Agreements: J. Javier Aguilar Dominguez.-Heading.
CITIZEN LICENSED JOSÉ JAVIER AGUILAR DOMÍNGUEZ, SECRETARY GENERAL OF AGREEMENTS OF THE SUPREME COURT OF JUSTICE OF THE NATION, CERTIFIES: That this photocopy Seven useful fojas, consistent and accurate with its original corresponding to the judgment of 12 May last given in the action of unconstitutionality 29/2008 promoted by members of the Twentieth Legislature of the Congress of the Union against the Congress and the President Constitutional of the United Mexican States. It is certified to be published in full in the Official Journal of the Federation, in compliance with what was ordered by Minister Guillermo I. Ortiz Mayagoitia President of this Supreme Court of Justice of the Nation.-Mexico, Federal District, June 16, two thousand eight.-Heading.
VOTO concurrent with the formula of Minister Genaro David Gongora Pimentel in the Action of Unconstitutionality 29/2008, promoted by members of the Assembly of the Union's Twentieth Legislature.
Published in the Official Journal of the Federation on July 24, 2008
DECREE to reform and add various provisions of the Special Tax on Production and Services Act.
Published in the Official Journal of the Federation on 27 November 2009
Single Article. Items 2., in its first paragraph and Part II, point (B); 4., fourth paragraph; 5o., second paragraph; 10; 11, fourth paragraph; 14; Second paragraph, and 19, fractions I and IX, and articles 2o, fractions I, point (C) with the second and third paragraphs, and II, with a paragraph C); 3o, with fractions XIV, XV and XVI; 5o. -C; 8o, with a fraction IV; 18-A; 19, fractions II, with a fifth paragraph and XXII, and 20, of the Law on the Special Tax on Production and Services, to remain as follows:
..........
TRANSIENT
First.- This Decree will enter into force on 1 January 2010.
Second.- Dealing with the beer enajenations that were held prior to the date of the entry into force of this Decree, the corresponding consideration to be charged after the date mentioned, shall be subject to the payment of the excise duty on production and services in accordance with the provisions in force at the time of its recovery. However, taxpayers may calculate the corresponding tax by applying the appropriate rate in accordance with the provisions in force prior to the date of entry into force of this Decree, provided that the product has been delivered before the date mentioned and the payment of the respective consideration is carried out within the first ten calendar days of 2010.
Except for the treatment set out in the preceding paragraph to transactions that are carried out between taxpayers that are related parties in accordance with the Article 215 of the Law on Income Tax, whether or not they are resident in Mexico.
Third.- Dealing with the disposal of the goods referred to in points (A), (3) and (C) of Article 2 (1). of the Law on the Special Tax on Production and Services, which were concluded before the date of the entry into force of this Decree, the corresponding consideration to be paid after the said date, be affected by the payment of the excise duty on production and services in accordance with the provisions in force at the time of recovery. However, taxpayers may calculate the corresponding tax, applying only the rate corresponding to the provisions in force prior to the date of entry into force of this Decree, provided that such products have been delivered prior to the date mentioned and the payment of the respective consideration is made within the first ten calendar days of 2010.
Except for the treatment set out in the preceding paragraph to transactions that are carried out between taxpayers that are related parties in accordance with the Article 215 of the Law on Income Tax, whether or not they are resident in Mexico.
Fourth.- (Repeals)
Fifth.- For the purposes of the provisions of Article 2 (2) (c) of the Law on the Special Tax on Production and Services, the services to which refers to that point which has been provided prior to 1 January 2010, shall not be affected by the payment of the tax laid down in that provision, even if the payment of the tax is made on or after the date mentioned.
Sixth.- For the purposes of paragraph (a) (a) of Article 8o (IV). of this Law, the benefit provided for in that provision will be determined by taking into account the results of the II Accounting of Population and Housing 2005, lifted in accordance with the provisions of the "Decree for which the national interest is declared" preparation, organisation, survey, integration, generation of databases, tabulation and publication of the Second Population and Housing 2005, published in the Official Journal of the Federation on 21 September 2005.
Seventh.- The addition of section XXII of Article 19 of the Special Tax Act on Production and Services will enter into force on July 1. 2010.
Eighth.- The Tax Administration Service will publish the general rules referred to in Article 20 of the Special Tax Law on Production and Services, within 90 calendar days following the entry into force of this Decree. The obligations referred to in that Article shall be payable to taxpayers as from 1 July 2010.
Ninth.- For the purposes of the provisions of Article 2 (1) (a), number 1 of the Special Tax Act on Production and Services, for beer, in place of the rate set in that number, during the years 2010, 2011 and 2012, the rate of 26.5%, and during 2013, the rate of 26%, shall apply.
Tenth.- For the purposes of the provisions of Article 2 (1) (a), number 3 of the Law on the Special Tax on Production and Services, in replacement of the rate set out in that number, during the years 2010, 2011 and 2012, the rate of 53%, and during 2013, the rate of 52%.
Mexico, D.F., at 5 November 2009.-Dip. Francisco Javier Ramírez Acuna, President.-Sen. Carlos Navarrete Ruiz, President.-Dip. Balfre Vargas Cortez, Secretary.-Sen. Adrian Rivera Perez, Secretary.-Rubicas."
In compliance with the provisions of Article 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I ask for this Decree in the Federal Executive Branch, in Mexico City, Federal District, to twenty-five November of two thousand nine.- Felipe de Jesús Calderón Hinojosa.-Rubrias.-The Secretary of the Interior, Lic. Fernando Francisco Gomez Mont Urueta.-Heading.
DECREE adding and repealing various provisions of the Special Tax on Production and Services Act.
Published in the Official Journal of the Federation on April 28, 2010
Single Article. Add items 8, fraction I, with a point (e) and 13, with a fraction V, and Defeat the Article 4, third paragraph, of the Law on the Special Tax on Production and Services, to remain as follows:
..........
TRANSIENT
First. This Decree shall enter into force on the day following its publication in the Official Journal of the Federation.
Second. As of the entry into force of this Decree, they are left with no effect on what the provisions of character are against. administrative, consultation and interpretation of a general nature contained in circulars or published in the Official Journal of the Federation in respect of excise duty on production and services.
Third. The natural and moral persons who acquired or imported alcohol, denatured alcohol and uncrystallizable honey, may credit the excise duty on production and services which would have been transferred to them in the acquisitions made or which they had paid on the basis of the import of the goods referred to above, before the entry into force of this Decree, the terms of the third paragraph of Article 4 of the Tax Law Special on Production and Services in force until before the entry into force of this Decree.
Mexico, D.F., at 25 February 2010.-Dip. Francisco Javier Ramírez Acuna, President.-Sen. Carlos Navarrete Ruiz, President.-Dip. Jaime Arturo Vázquez Aguilar, Secretary.-Sen. Martha Leticia Sosa Govea, Secretary.-Rubicas."
In compliance with the provisions of Article 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I request this Decree in the Federal Executive Branch, in Mexico City, Federal District, to twenty-one in April of two thousand ten.- Felipe de Jesús Calderón Hinojosa.-Heading.-The Secretary of Government, Lic. Fernando Francisco Gomez Mont Urueta.-Heading.
DECREE to reform and add various provisions of the Special Tax on Production and Services Act.
Published in the Official Journal of the Federation on 19 November 2010
Single Article. Reforms items 2o, fraction II, point (A); 4o, second, and third paragraphs; 5o. -A, first paragraph; 8o, fraction I, point (d), and 19, fractions II, first and third paragraphs, VIII, first paragraph, X, first paragraph, XI and XIII, first paragraph, and are Added Articles 2o, fraction I, with point F), and 3o., with fraction XVII, of the Special Tax Act on Production and Services, to remain as follows:
..........
TRANSIENT
First. This Decree will take effect on 1o. January 2011.
Second. The natural and moral persons who until December 31, 2010, have not been considered as contributors of the excise duty on production and services and that as of the entry into force of this Decree have such a character, they must submit by free writing to the tax authorities within 5 days of the date indicated, a report containing the inventory of stocks by type, brand, presentation and packaging capacity of the goods for which from the entry into force of this Decree are considered as tax payers of the reference tax.
Third.- Dealing with the disposal of the goods referred to in Article 2 (1) (F) of the Law on the Special Tax on Production and Services, which have been concluded prior to the date of entry into force of this Decree, the corresponding consideration to be paid after the said date, shall not be affected by the payment of the tax established in that provision, provided that such goods have been delivered before the the date mentioned and the payment of the respective consideration is carried out within the first ten calendar days of 2011.
Except for the treatment set out in the preceding paragraph to transactions that are carried out between taxpayers that are related parties in accordance with the Article 215 of the Law on Income Tax, whether or not they are resident in Mexico.
Mexico, D.F., on October 26, 2010.-Dip. Jorge Carlos Ramírez Marin, President.-Sen. Manlio Fabio Beltrones Rivera, President.-Dip. Balfre Vargas Cortez, Secretary.-Sen. Martha Leticia Sosa Govea, Secretary.-Rubicas."
In compliance with the provisions of Article 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I request the present Decree in the Federal Executive Branch, in Mexico City, Federal District, at sixteen November of two thousand ten.- Felipe de Jesús Calderón Hinojosa.-Heading.-The Secretary of the Interior, José Francisco Blake Mora.-Heading.
DECREE amending Article 2o. of the Law on the Special Tax on Production and Services.
Published in the Official Journal of the Federation on 19 November 2010
UNICO ARTICLE. REFORM is second paragraph of the Special Tax Act on Production and Services, Article 2 (C), second paragraph of the Special Tax Act. as follows:
..........
TRANSIENT
First. This Decree will enter into force on 1 January 2011.
Second. The fourth transitional article of the Decree for which various provisions of the Special Tax Law are amended and added is repealed. Production and Services, published in the Official Journal of the Federation on 27 November 2009.
Third. Dealing with the enajenations of the goods referred to in Article 2o. (C), second paragraph of the Law on the Special Tax on Production and Services, which was concluded before the date of entry into force of this Decree, the corresponding consideration to be paid to the After the date referred to above, they shall be affected by the payment of the excise duty on production and services in accordance with the provisions in force at the time of recovery. However, taxpayers may calculate the corresponding tax by applying the corresponding quota in accordance with the provisions in force prior to the date of entry into force of this Decree, provided that they do not products have been delivered before the said date and the payment of the respective consideration is made within the first ten calendar days of 2011.
Except for the treatment laid down in the second part of the preceding paragraph in respect of the calculation of the tax corresponding to the operations to be carried out between taxpayers who are related parties in accordance with the provisions of Article 215 of the Income Tax Act, whether or not they are resident in Mexico.
Mexico, D.F., on October 26, 2010.-Dip. Jorge Carlos Ramírez Marin, President.-Sen. Manlio Fabio Beltrones Rivera, President.-Dip. Maria de Jesus Aguirre Maldonado, Secretary.-Sen. Martha Leticia Sosa Govea, Secretary.-Rubicas."
In compliance with the provisions of Article 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I request the present Decree in the Federal Executive Branch, in Mexico City, Federal District, at sixteen November of two thousand ten.- Felipe de Jesús Calderón Hinojosa.-Heading.-The Secretary of the Interior, José Francisco Blake Mora.-Heading.
DECREE reforming various articles of the Decree for which various provisions of the Law of Law are being amended, added, repealed and abrogated. Tax Coordination, the Law on the Tax on Tenure or Use of Vehicles and the Law on the Special Tax on Production and Services, published on 21 December 2007.
Published in the Official Journal of the Federation on December 12 2011
Single Article. The second, third paragraph, and Sixth, fraction III, of the " Decree for which they are reformed, added, repealed, and abrogogan several provisions of the Law of Fiscal Coordination, of the Law of the Tax on Tenure or Use of Vehicles and of the Law of the Special Tax on Production and Services. ", published in the Official Journal of the Federation on December 21 2007, to remain as follows:
..........
TRANSIENT
Unique.- This Decree shall enter into force on the day following that of its publication
Mexico, D.F., on October 27, 2011.-Dip. Emilio Chuayffet Chemor, President.-Sen. José González Morfin, President.-Dip. Laura Arizmendi Campos, Secretary.-Sen. Adrian Rivera Perez, Secretary.-Rubicas."
In compliance with the provisions of Article 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I request this Decree at the Federal Executive Branch, in Mexico City, Federal District, on December 9, two thousand eleven.- Felipe de Jesús Calderón Hinojosa.-Rubrias.-The Secretary of the Interior, Alejandro Alfonso Poire Romero.-Heading.
DECREE for which various provisions of the Law on the Value Added Tax are being reformed, added and repealed; of the Special Tax Law on Production and Services; on the Federal Law on Rights, the Law on Income Tax is issued, and the Law on the Business Tax on the Single Rate, and the Law on the Tax on Cash Deposits, are repealed.
Published in the Official Journal of the Federation on 11 December 2013
EXCISE DUTY ON PRODUCTION AND SERVICES
ARTICLE THIRD. Articles 1, 1, 2, 2, 2, 2, 3, and C), third paragraph, and II (A); 2o. -A; 2o. -B; 3o. Fractions IX and X; 4o, second and third paragraphs, and fourth paragraph in its fraction II; 5o, second paragraph; 5o. -A, first paragraph; 8o, fractions I, (c), III, (a), and IV (d), second paragraph; 10; 11, fourth paragraph; 13, fraction I, second paragraph; 14, current second paragraph; 19, fractions I, II, first, second, Third and fifth paragraphs, VI, VIII, first paragraph, X, first paragraph, XI and XIII, first paragraph, and XXII, and 20, second paragraph; Articles 2, section I, points (G), (H), (I) and (J) are added; 3o, with fractions XVIII, XIX, XX, XXI, XXII, XXIII, XXIV, XXV, XXVI, XXVII, XXVIII, XXIX, XXX, XXXI, XXXII, XXXIII, XXXIV, XXXV and XXXVI; 5o, with one last paragraph; 5o. -D; 7o, with a sixth paragraph, passing the current sixth and seventh to be seventh and eighth paragraphs; 8o, fraction I, with the points (f), (h) and (i); 13, fractions VI, VII, VIII and IX; 14, with a second paragraph, passing the current second to third paragraph; 15, with a second paragraph, passing the present second and third paragraphs to be third and fourth paragraphs; 15 -A; 19, with a fraction XXIII; 19-A, and 20, with a fifth and sixth paragraphs, and articles 7o., fifth paragraph; 8o, fraction I, points (a) and (g); 13, fraction IV, and 29, of the Law on the Special Tax on Production and Services, to remain as follows:
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TRANSITIONAL PROVISIONS OF THE SPECIAL TAX ON PRODUCTION AND SERVICES ACT
ARTICLE FOURTH. In relation to the modifications referred to in the Third Article of this Decree, you will be the following:
I. Dealing with the disposal of goods or the provision of services, which is have concluded before the date of entry into force of this Decree, the corresponding consideration to be paid after the said date, shall be subject to the payment of the excise duty on production and services in accordance with the provisions in force at the time of their collection.
However, the contributors will be able to avail themselves of the following:
a) Dealing with the disposal of goods or the provision of services that you Prior to the date of entry into force of this Decree, they have been affected by a rate of excise duty on production and services less than that which they are required to apply after the said date, the tax may be calculated special on production and services by applying the appropriate rate according to the provisions in force prior to the date of entry into force of this Decree, provided that the goods or services have been delivered or provided before the date mentioned and the payment of the respective consideration is given perform within ten immediate calendar days after that date.
(b) In the case of the disposal of goods or the provision of services, Prior to the date of entry into force of this Decree, they have not been affected by the payment of the excise duty on production and services and that after the date mentioned they are affected to the payment of the said tax, will not be obliged to pay the tax, provided that the goods or services are delivered or provided prior to the date mentioned and the payment of the respective consideration is made within the immediate ten calendar days after that date.
Except for the treatment set out in the inpoints prior to the activities which are carry out between taxpayers who are related parties in accordance with the provisions of the Income Tax Act, whether or not they are resident in Mexico.
II. Dealing with inputs destined before the entry into force of the Articles referred to in paragraph V of this Article, to customs procedures for temporary importation for the manufacture, processing or repair of maquila or export programmes; of a fiscal deposit for the process of assembly and Manufacture of vehicles; manufacture, processing or repair in (a) the Commission shall, in accordance with Article 1 (1) of Regulation (EU) no-decision of the European Council of the European Union, of the European Union and of the Council of the European Union, of the European Union and of the Council of the European Union, These schemes shall be subject to the payment of the excise duty on production and services in accordance with the provisions in force prior to that entry into force.
For the purposes of the preceding paragraph, it shall be deemed to be in the goods In the first place, the most important inputs for the above schemes have been incorporated into the first place, provided that they are generic inputs that are not individually identified. To this end, the inventory of the inputs mentioned above should be monitored using the first-entry method.
III. The reform of article 19, fraction XXII and the addition of article 19-A, will enter in force the year following the entry into force of this Decree.
IV. ................................. add, repeal and open various provisions of the Law of Fiscal Coordination, the Law of the Tax on Tenure or Use of Vehicles and the Law of the Special Tax on Production and Services ", published in the Official Journal of the Federation On 21 December 2007, the reformed fraction by the " Decree on the that various articles of the Decree are being reformed, adding, adding, repealing and abrogating various provisions of the Law of Fiscal Coordination, of the Law of the Tax on Tenure or Use of Vehicles and of the Law of the Special Tax on Production and Services, published on 21 December 2007 ', published in the Official Journal of the Federation on 12 December 2011.
V. The provisions of Articles 13, fraction I, second paragraph and additions to the Articles 13, fraction VI; 14, second paragraph; 15, second paragraph, and 15 -A, of the Law of Special Tax on Production and Services, shall enter into force one year after the rules on the matter have been published in the Official Journal of the Federation certification referred to in Article 15 -A.
VI. For the purposes of the provisions of Article 2o. Part I, point (I) of the Law on the Special Tax on Production and Services, during the financial year 2014, in place of the fees provided for in that paragraph, the following shall apply:
1 ..... Categories 1 and 2 ........................................................................................... 4.5%
2 ..... Category 3 ................................................................................................. 3.5%
3 ..... Category 4 .................................................................................................. 3.0%
VII ...... During 2014, instead of the factor referred to in Article 2o (b) (b) of the Special Tax on Production and Services Act, which is used to calculate the amount by concept of mermas, a factor of 0.005.
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TRANSIENT
First. This Decree will enter into force on 1 January 2014.
Second. The Law on Income Tax, published in the Official Journal of the Federation on January 1, 2002; the Law of Business Tax on the Single Rate, and the Law on the Tax on Deposits, will be repealed at the entry into force of this Decree. in Cash.
Mexico, D.F., as of October 31, 2013.-Sen. Raul Cervantes Andrade, President.-Dip. Ricardo Anaya Cortes, President.-Sen. Lilia Guadalupe Merodio Reza, Secretary.-Dip. Magdalena del Socorro Núñez Monreal, Secretariat.-Rubicas."
In compliance with the provisions of Article 89 of the Political Constitution of the United Mexican States, and for their due publication and observance, I request this Decree at the Federal Executive Branch, in Mexico City, Federal District, to six December of two thousand thirteen.- Enrique Peña Nieto.-Heading.-The Secretary of the Interior, Miguel Angel Osorio Chong.-Heading.
AGREEMENT 13/2014 on updating the quotas of the Special Tax on Production and Services applicable to fossil fuels.
Published in the Official Journal of the Federation on December 22 2014
ARTICLE FIRST.- The update factor applicable for the year 2015 to the fossil fuel quotas set out in Article 2, fraction I, paragraph H) of the Law on the Special Tax on Production and Services is 1,0416, a result of dividing the National Consumer Price Index of November 2014, which was of 115,493 points between the aforementioned index corresponding to the month of November 2013, which was 110,872 points, according to the procedure established by the provisions of Article 17-A of the Tax Code of the Federation.
ARTICLE SECOND.- According to the update factor mentioned in the first article of this Agreement, the quotas applicable to fossil fuels that are Article 2, section I (H) of the Law on the Special Tax on Production and Services, which shall be in force from 1 January 2015, are as follows:
| Fossil | Cuota | Unit of |
| 1. Propane | 6.15 | cents per litre. |
| 2. Butane | 7.97 | cents per litre. |
| 3. Gasolines and gasplane | 10.81 | cents per litre. |
| 4. Turbosin and other kerosene | 12.91 | cents per litre. |
| 5. Diesel | 13.11 | cents per litre. |
| 6. Combustoleo | 14.00 | cents per litre. |
| 7. Petroleum coke | 16.24 | weights per tonne. |
| 8. Coal coke | 38.09 | weights per tonne. |
| 9. Mineral coal | 28.68 | weights per tonne. |
| 10. Other fossil fuels | 41.45 | weights per tonne of carbon containing the fuel. |
TRANSIENT
ONLY.- This Agreement shall enter into force on 1 January 2015.
Mexico, D.F., at December 15, 2014. -Based on Article 105 of the Rules of Procedure of the Secretariat of Finance and Public Credit, in the absence of the C. Secretary of Finance and Public Credit and the C. Undersecretary of Finance and Public Credit, the Assistant Secretary of Revenue, Miguel Messmacher Linartas.-Heading.
AGREEMENT 017/2014 on the updating of the quotas applicable to gasoline and diesel established in Article 2o. -A, fraction II of the Law of the Special Tax on Production and Services.
Published in the Official Journal of the Federation on January 1, 2015
UNICO ARTICLE.- According to the 1.9% adjustment to the prices in force in December 2014 applicable from 1 January 2015 to the maximum prices of Pemex Magna and Pemex Premium, as well as Diesel, are updated the quotas set out in Article 2o. -A, fraction II of the Law of the Special Tax on Production and Services, to be left as follows:
a) Gasoline Magna 36.68 cents per litre.
b) Gasoline Premium UBA 44.75 cents per litre.
c) Diesel 30.44 cents per litre.
TRANSIENT
ONLY.- This Agreement shall enter into force on 1 January 2015.
Mexico, D.F., on December 24, 2014. -Based on Article 105 of the Rules of Procedure of the Secretariat of Finance and Public Credit, in the absence of the C. Secretary of Finance and Public Credit and the C. Undersecretary of Finance and Public Credit, the Assistant Secretary of Revenue, Miguel Messmacher Linartas.-Heading.
