TAX INSPECTION SERVICE LAW
Last Reform Published DOF 09 April 2012
On the sidelines a seal with the National Shield, which reads: United Mexican States.-Presidency of the Republic.
LÁZARO CÁRDENAS, Constitutional President of the United Mexican States, to its inhabitants, known:
That, in use of the powers conferred on me by the Decree of 30 December 1935, I have had to issue the following
TAX INSPECTION SERVICE LAW
ARTICLE 1o.- The tax inspection is intended to monitor, for the examination of administrative action, the correct management and management of the government's fiscal interests. Federal.
ARTICLE 2o.- The Secretariat of Finance and Public Credit will be responsible for the inspection service that this Law regulates.
ARTICLE 3o.- The tax inspection shall be governed by the provisions of this law; in addition, in the cases provided for by this law, the rules or provisions of other laws shall be observed, in the party that relates to the tax inspection.
Fiscal Inspection Service Organization
Fiscal Inspection Matter
ARTICLE 4o.- Fiscal inspection will have by matter:
I.- Investigate whether the Federation's offices with fund, securities or property management work with due regularity.
II.- Investigate whether the Federation's agents with fund, securities or property management are satisfied with the obligations imposed on them by the Federation.
III.- Monitor that acts that are carried out on the basis of the management of funds, securities or assets of the Federation, or of those under his administration or guardian, are in each case adjusted to the respective laws.
IV.- Intervene in the acts mentioned in the previous fraction, when required by law.
V.- To intervene in the acts or contracts related to the construction, installation and repair works that are carried out on behalf of the Federal Government, and to monitor the execution of them.
VI.- Prevent any irregularity in the management of the funds, securities or assets of the Federal Government or of those under his administration or guardian, as well as in the execution of the acts listed in section III, circumstances that favour your committee.
VII.- Take the necessary measures to ensure that, by the competent authorities, the anomalies or deficiencies that are observed in the operation of the offices, the performance of the staff and in the conclusion and fulfilment of the acts are corrected by the competent authorities; they treat the above fractions.
VIII.- Investigate and administer administratively the irregularities incurred by the agents of the Federation with the management of funds, securities or assets, other officials and employees of the Federation and individuals, for acts that are imputable to them and are related to matters subject to the care of the tax inspectorate, as well as to promote the setting up of the responsibilities and application of the relevant sanctions.
ARTICLE 5o.- The investment of the subsidies granted by the Federation to the governments of the States, Municipalities, institutions or individuals, whatever the purposes to which they are intended, shall be subject to the tax inspection to verify that it is carried out on the terms laid down.
The tax inspection will not be carried out when it is the investment of subsidies that do not need to be checked because they are not subordinated to a particular condition, nor in respect of all investments which are expressly exempted from such inspection by law.
ARTICLE 6o.- The investment of the units that grants the law in federal income and must be destined for a particular purpose, shall be subject to the tax inspection for the purposes indicated in the previous article, with the sole exception of the cases which the law expressly deroga.
Tax Inspection and Competition Authorities that correspond to them
ARTICLE 7o.- For the implementation of this Law and its regulatory provisions, they shall be as auxiliary to the Secretariat of Finance and Public Credit in the Tax Inspection Service, in addition to those outlined in the regulations, the following offices and personnel:
I.- Post and Telegraph Offices.
II.- Any other offices and agents of the Federation with management of funds, securities or assets.
ARTICLE 8.- The auxiliary offices and staff will be responsible for carrying out the inspection duties entrusted to them by this law, its regulatory and other provisions. (a) the competent authorities of the Member States of the European Community and of the Member States of the European Community and of the Member States of the European Community and of the Member States of the European Community. respective tax inspectorates.
ARTICLE 9o.- The Finance and Public Credit Secretariat, when deemed necessary, will examine the tax inspection acts before the They should be considered to be definitively firm, with the power to amend or revoke them justifiably if appropriate.
The acts which, by their nature, are definitively constituted, will only be examined to demand the responsibilities that they have.
Fiscal Inspection Procedures
Fiscal Inspection Acts
ARTICLE 10.- The tax inspection will be carried out by the following acts:
II.- Inventory acknowledgments.
IV.- Miscellaneous inspections.
V.- Issue of inspection constances.
VI.- Administrative Inquinations.
VII.- Other than in an express manner determines the law.
ARTICLE 11. The inspection acts referred to in the previous article shall be carried out in the cases provided for by this Law and its regulatory provisions and, in the absence of express prevention, in which the Secretariat of Finance and Public Credit, the body responsible for the execution of the service and, with the limitations of its competence, the tax inspection personnel are responsible.
ARTICLE 12.- In the execution of the acts referred to in Article 10, the provisions of this law and the procedures that determine its regulatory provisions shall be observed. as well as special instructions for this purpose.
ARTICLE 13.- The visits referred to in Article 10 (I) shall be performed at the offices and agents of the Federation with the management of funds, securities or assets, as well as the other administrative authorities which, in accordance with this law, are subject to the tax inspection.
The visits will have the character of generals and specials.
ARTICLE 14.- General visits will be ordinary and extraordinary.
ARTICLE 15.- The ordinary visits shall be made to the offices and agents of the Federation with the management of funds, securities or assets that the following article indicates; they shall be (a) to examine the manner in which those offices and agents perform their duties, to check the regularity of their action and to take, if not, the measures necessary to ensure that the duties are corrected and existing irregularities.
ARTICLE 16.- Ordinary visits will be performed to the following offices and agents:
I.- Federal Finance Offices.
III.- Post and Telegraph Offices.
IV.- Civil and military pay.
V.- Civilian agencies.
VI.- Offices and agents of the Federation with the management of funds, securities or assets that the Secretariat of Finance and Credit points out for the indicated purpose. Public.
ARTICLE 17.- Any ordinary visit will be initiated with the verification of the stocks of funds, securities and assets, and their development will be subject to the procedures to be determined by the regulatory provisions.
ARTICLE 18.- Whenever an ordinary visit is practiced, it is noted that the office or organization of the office is visited, despite Under the law, they have drawbacks that cause or may cause injury to the tax interests of the Federation, the observations and reports will be made and if the importance of the case requires it, the Secretary of Finance and Public Credit will take the necessary measures to stop the defects found.
ARTICLE 19.- Extraordinary visits shall be carried out in respect of the offices or agents of the Federation with the management of funds, securities or assets whose general action they wish to take be known at any given time; they shall have the same extent and purpose as ordinary visits and may be carried out at any time when the authorities of the Fiscal Inspection are deemed to be appropriate.
ARTICLE 20.- Special visits will be conducted with respect to the offices and agents of the Federation with the management of funds, securities or assets, as well as other authorities (a) administrative matters which are subject to the investigation of a given matter; they shall be limited to the specific points which require the nature of the matter to be known and may be carried out at any time; where their practice is necessary, in the opinion of the inspection authorities tax to be ordered.
ARTICLE 21.- Special visits will be carried out with strict adherence to the specific instructions that are dictated upon being ordered and will be observed in their practice, in whatever applicable, the provisions and procedures for ordinary general visits.
ARTICLE 22.- Stock acknowledgments that prevent Article 10 fraction II will be performed on the Federation's offices and agents with fund management, securities, or goods; may be periodic or occasionally be carried out, as required by the requirements of the tax inspection, and shall have the purpose of verifying the amount of stocks of funds, securities and assets which at a given time in the holding of such assets offices and agents, as well as those stocks to be held in the act of diligence.
ARTICLE 23.- The operations to be taken into consideration when performing stock recognition must satisfy the requirements of verification and justification is legally indispensable and is accredited with the relevant documentation to be filled in, in turn, the necessary requirements.
ARTICLE 24.- Not to be taken into consideration, within the stock of securities held by the offices or agents inspected, the checks or other documents that do not meet the requirements of the law for its validity or that the offices and agents themselves are not authorized to receive.
ARTICLE 25.- The verification of the stocks deposited in credit institutions for their concentration and that of those that the same institutions keep available of the offices or agents to whom the recognition is practiced, it shall be done, provided that it is deemed necessary to corroborate what is established in the official relative documentation, consulting the statement of account formulated by the depository institution, for which the staff of the tax inspectorate are authorised to apply for the issue of the certificate of that state and collect the necessary data to verify the balance.
ARTICLE 26.- The verification of stocks of movable property shall be made on the basis of the existing provisions in the field of warehouses, inventories and, in general, management of the movable property of the Federation, but shall be effected only, except in the case of offices or agents which have as their essential function the handling of such goods, when the tax inspection authorities deem it appropriate.
ARTICLE 27.- In the practice of stock surveys, they will be applied in an extra way, in what is not expressly provided for and only as soon as they are adaptable to their object. and nature, the provisions corresponding to ordinary general visits.
ARTICLE 28.- The interventions that prevent section III of Article 10 will have as their object, in addition to what the law provides in each case, to check the performance of the act in To be involved and to take care that in the course of the event the applicable legal provisions are complied with and to fill the essential requirements for its celebration
ARTICLE 29.- Fiscal inspection interventions shall be carried out in relation to the following acts:
I.- Delivery of Federation offices with management of funds, securities or assets.
II.- Journals of the Army and National Navy, of the military and military offices, bodies of the Fiscal Police, of Salubrity, of Migration, of the Pensioners and other civil elements and others that are carried out by the authorities of the Federation, in cases that affect the tax interests of the federation.
III.- Acts and contracts related to the construction, repair and installation works to be carried out on behalf of the Federal Government.
IV.- Delivery of the construction, installation and repair works to be carried out by the Federal Government.
V.- Payments to be made to federal personnel, in cases where they are not required for their checking of the person's personal receipt.
VI.- Remates to be held by the administrative authorities of the Federation.
VII.- Destruction of securities or assets to be carried out by the administrative authorities of the Federation.
VIII.- The others to be set by the Finance and Public Credit Secretariat, within what prevents this Act.
Intervention in office delivery
ARTICLE 30.- The tax inspection authorities, whenever they deem it necessary, will intervene in the delivery of the Federation's offices with management of funds, securities or goods, in order to verify, irrespective of the circumstances referred to in Article 28, the regular performance of the office to be delivered or to record, failing that, any irregularities to be observed and, in any event, to prove the the delivery of the funds, securities or assets to be made on the basis of the due diligence.
ARTICLE 31.- In any delivery of offices in which the tax inspection authorities are involved, the verification of the stocks of funds, securities and assets shall be carried out. at the office.
Journals in journals
ARTICLE 32.- In the intervention of the journals of administration, inspection, entry and cessation of the Army and the National Navy, they will be observed, in all that are applicable, the provisions which on the subject set out the laws of the relevant military branch.
The functions and powers that the laws expressed establish in matters of fiscal inspection, will be exercised by the Secretariat of Finance and Public Credit in the terms of this Law.
ARTICLE 33.- In the intervention to be carried out in the journals that pass the bodies of Fiscal Police, of Salubrity, of Migration; the pensioners and other civil elements and, in a general manner, in the journals that are carried out by the authorities of the Federation in cases that affect the tax interests of the Federation, shall be considered, in all that they are applicable, the laws, regulations and other legal provisions in force in this field.
Intervention in acts and contracts related to the execution of works
ARTICLE 34.- The acts and contracts of the Federal Government, related to the execution of construction, installation and repair works, shall be subject to the examination of the inspection tax, prior to your authorization.
The intervention of the tax inspection will be aimed at reviewing the technical part regarding prices, costs, specifications and work programs.
ARTICLE 35.- The intervention referred to in the previous article shall be carried out in the cases and in accordance with the rules establishing the regulatory provisions of this Article. Law, in addition to which the provisions governing the authorization of acts and contracts that result in rights and obligations for the Federal Government will be taken into consideration.
Intervention in the delivery of works
ARTICLE 36.- The delivery of the construction, installation and repair works to be carried out by the Federal Government, by contract or directly by staff of its This will be done with the intervention of the tax inspection authorities to check that the work being delivered has been carried out in accordance with the respective contract or project.
Intervention in payments
ARTICLE 37.- The tax inspection authorities will intervene, whenever they deem it appropriate, in the payments made to the federal personnel, when they are not required for their check the personal receipt of the data subject, in order to ensure that the relocations are made in accordance with the law and with the correct correction.
Intervention in remits
ARTICLE 38.- The intervention that this Law prevents in the remits to be held by the administrative authorities of the Federation, will only be In cases where the law requires the intervention, the Secretariat of Finance and Public Credit will decide, in other cases, when such intervention should be carried out.
Intervention in the destruction of values or goods
ARTICLE 39.- The intervention to be carried out in the destruction of the securities or assets to be carried out by the administrative authorities of the Federation shall be (a) to verify that such acts fall within the cases provided for by the applicable legal provisions and that the requirements which they require are fulfilled in their verification.
ARTICLE 40.- The intervention of the above article will be performed in cases where the Act requires such intervention and the Secretary of Finance and Public Credit in the others.
Unscheduled interventions previously
ARTICLE 41.- The tax inspection authorities will intervene in the other cases, not considered in this chapter, to be set by the Secretariat of Hacienda y Crédito Público within those mentioned in Article 4.
ARTICLE 42.- The inspections referred to in Article 10 (IV) shall be intended to verify that the acts in respect of which the tax inspection is carried out, they are in accordance with the provisions of the Law or the provisions agreed upon for their implementation and, where appropriate, take the measures necessary to correct or prevent irregularities which may be recorded in their commission.
ARTICLE 43.- The inspections referred to in the previous article will include the following cases:
I.- Inspection of national goods and of those who are under the administration or guardian of the Federal Government.
II.- Inspection of the performance of the contracts in respect of Article 29 (III).
III.- Inspection in the execution of the works that points out the IV fraction of the article 29.
IV.- Inspection of the acts of the staff of the Federation who are responsible for inspection duties of a fiscal nature, several of which correspond to the service in question this law.
V.- Inspections ordered by the Secretariat of Finance and Public Credit or request their dependencies.
ARTICLE 44.- The tax inspection carried out in the field of national goods and those under the administration or guardian of the Federal Government will have In particular, it shall check that in the use, leasing, disposal, taxation and any other form of administration, use or disposal of the goods indicated, the laws, regulations and other provisions in force are complied with. in this field.
ARTICLE 45.- In the inspection referred to in the previous article, it may be possible to practice, whenever necessary, the visits and surveys of stocks that prevent the Article 10 (I) and (II).
ARTICLE 46.- The inspection that takes place in the matter of national goods and those that are under the administration or the Federal Government shall be effected in cases where the Secretariat of Finance and Public Credit or the higher staff for tax inspection are ordered to fix the regulatory provisions and to be requested by other authorized agencies of the Federal Government. Secretariat itself.
Inspection in contract compliance
ARTICLE 47.- The tax inspection authorities shall monitor the contracts of the Federal Government, as referred to in the fifth paragraph of the Article 4., shall be carried out, in respect of the obligations identified, in the form and within the legally established terms.
Inspection in the execution of works
ARTICLE 48.- The Fiscal Inspection authorities will monitor, during the execution of the construction, installation and repair works that the Federal Government will carry out by contract or directly by staff of their dependency, which are carried out in accordance with the respective contract or project and that no payment or administration is made without the obligations and the requirements being met. in each case corresponds.
Inspection of federal personnel with tax inspection duties
ARTICLE 49.- The inspection in the acts of the personnel of the Federation that has duties of inspection of a fiscal character, several of which correspond to the service The law will be limited to verifying that the staff members duly comply with the obligations imposed on them, in all matters that may affect the fiscal interests of the government, and to ensure that they are amended and repressed, in accordance with the law of the your case, the irregularities in which I will be involved in this aspect of your action.
Fiscal Inspection Constances Expedition
ARTICLE 50.- The fiscal inspection constances referred to in Article 10 (V) shall be issued by the tax inspection authorities, whenever necessary to fill a specific legal requirement or to accredit the verification of any act of the inspection itself.
ARTICLE 51.- They are considered as tax inspection constances, for the purposes of the following article, reports, notices, and, in general, documents that are extended to to give an account of the acts of that inspection, in the party certifying their verification.
ARTICLE 52.- The issuance of a record of the tax inspection implies, for whom it grants, the obligation to have carried out the act or acts of inspection or, in its case, verify its verification, as well as to fill the necessary legal requirements, being subject to the official or employee that extends it, to the consequent responsibilities in case of falsehood, dolo, error or negligence.
ARTICLE 53.- The findings referred to in Article 10 (VI) shall be intended to clarify the doubtful points that appear in the course of a (a) the tax inspectorate and which cannot be determined by the sole practice of the tax system or, in the administrative procedure, to verify the existence of irregularities in order to promote the formation and demand of the responsibilities.
ARTICLE 54.- When the facts submitted to the tax inspection are insufficient, by themselves, to clarify the manner or circumstances in which the acts were carried out the purpose of this Regulation is to carry out additional investigations to obtain the data, reports and other elements necessary for that purpose.
ARTICLE 55.- Complementary investigations that prevent the previous article will be practiced by the following steps:
I.- Visits to the negotiations, companies and individuals who have had direct intervention in the facts originating in the investigation.
II.- Review of the books and documents of the negotiations, companies and individuals identified in the previous fraction which, in accordance with the respective legal provisions, are to be submitted to the administrative authorities for check compliance with tax obligations.
III.- Examination, by administrative appearance, of the legal representatives of the negotiations and companies, as well as of the individuals referred to in the I.
IV.- Visits to the offices of the Federal Government.
The measures included in fractions I, II and IV may be carried out only in the express order of the Secretariat of Finance and Public Credit and Personnel higher tax inspection to fix the regulatory provisions, in line with the rules and formalities of the special visits.
ARTICLE 56.- Visits to negotiations, companies and individuals by the tax inspection authorities, will be subject to the instructions given to the ordered, which will be subordinate to the following rules:
I.- The visit shall relate to the activities, acts and other circumstances under which the tax laws are to be brought to the attention of the relevant administrative authorities, on the grounds of the decision or act of In addition to its own privileges, the same powers as in the case grant the law to the first indicated.
II.- The visit will be limited to the examination or verification of the facts that motivate it.
III.- These visits may be ordered at any time when their verification is required.
ARTICLE 57.- The individuals referred to in Article 55, part III, shall exhibit to the tax inspection authorities upon request, the books of accounting and documentation of the fact that it deals with fraction II of the required precept.
The exhibition of the books and documentation indicated, will be made in the offices or domicile, if any, of the interested party, limiting the diligence to the specific points that are pointed to the be ordered.
ARTICLE 58.- The persons referred to in Article 55, part III, are required to appear before the tax inspection authorities, when they so request, to provide the data and reports that are in their possession and are indispensable for carrying out the investigations that motivate their appearance.
ARTICLE 59.- The visits that are carried out in the public offices, on the occasion of the investigations required by the tax inspection, will conform to the rules governing the special visits and may be carried out both in respect of offices with the management of funds, securities or assets, and of other offices that are dependent on the Federal Government.
The data and reports to be collected on the occasion of such visits may be requested in writing from the respective offices, provided that it is considered preferable.
Instruction for irregularities checking
ARTICLE 60.- When the tax inspection is carried out, irregularities involving any liability for damages arising from the Fiscus are discovered. instruct the necessary information to verify the facts to be determined by them, to discover the alleged perpetrators and to make the consignment to the competent authorities.
ARTICLE 61.- The tax inspection authorities will be able to perform, in the instruction of the inquiries for the verification of irregularities, the proceedings provided for in Article 56, with the exception, in this case, that the tax inspection staff will be empowered to order their practice, and they will of course be limited to the Secretariat of Finance and Credit Public.
ARTICLE 62.- In the instruction of the investigations in question the previous article, when they are intended to check an irregularity involving the responsibility of character criminal law, the tax inspection staff and the auxiliary, where appropriate, acting in the role of the fiscal police and, in all matters relating to that action, shall be vested with the same powers and obligations as those under the law agents of the federal judicial police.
ARTICLE 63.- In the instruction of the investigations that are intended to check the irregularities referred to in the previous article, they shall be observed in all on the provisions of the Federal Code of Criminal Procedures.
ARTICLE 64.- When the existence of any liability is assumed, the property of the person responsible shall be hijacked, as far as is necessary for the insurance of the interests of the tax.
ARTICLE 65.- Whenever irregularities incurred by Federation agents and, in general, officials or employees of the Federation in respect of which the tax inspection is carried out, a gravity which merits this measure and which does not cause serious disruption to the service may be carried out, may be carried out by the inspection personnel who practice the care, provisionally suspend them in their position. The Secretariat of Finance and Public Credit will ultimately decide whether it will be personal to its orders or will promote to the office of which the suspended one depends, the adoption of the measures to be taken.
ARTICLE 66.- When the result of the investigations that are carried out appears the existence of irregularities that give rise to some responsibility, the consignment will be made the authorities that must constitute it, subject to the following rules:
I.- If it is a question of responsibilities which must constitute an administrative authority and these are derived from the handling of funds, securities or assets from which it is necessary to know the glosa of accounts, once the file has been instructed to produce the inquiry, take turns to the Federation's Accountancy to establish the existing responsibilities; if the responsibility must be constituted by another diverse authority of the Federation's Accounting Office, once instructed the necessary file, it will take turns to the administrative dependency that you need to know about the case, to set the responsibilities that come.
II.- In the case of responsibilities that require the intervention of the judicial authorities of the criminal order, the file of the administrative investigation shall be instructed and the case shall be entered in the case of the representative of the Federal Public Ministry or who, failing to do so, do their time, as soon as the elements of the offence or offences committed have been checked; at the same time, they will be provided with all the data and reports that have been obtained about the facts discovered.
III.- In cases of responsibilities that do not correspond to the administrative authorities, as they do not fall within their jurisdiction, several of which points out the above fraction, the necessary investigations will be instructed to verify the facts that give rise to them, and the Secretariat of Finance and Public Credit will promote the imposition of the sanctions that come.
IV.- When an inquiry comprises responsibilities defined in several of the above fractions, the number of entries required shall be made separately.
ARTICLE 67.- When the irregularities that are discovered on the basis of the tax inspection are attributable to one of the officials The Secretary General, once the investigation has been initiated, the Secretary of State and Public Credit will submit it to the knowledge of the President of the Republic.
Fiscal Inspection Acts provided by other laws
ARTICLE 68.- The Secretariat of Finance and Public Credit will carry out, in addition to the inspection acts referred to in the chapters above, all others within the subject matter according to the article 4. corresponds to the tax inspection, whose execution expressly entrusts other laws, which will conform to the rules that the same ones point out to prevent them.
Rules common to various inspection acts
ARTICLE 69.- The intervention or examination of the acts of the agents with the management of funds, securities or assets, and, in general, of the officials and employees of the Federation, who carry the tax inspection authorities in accordance with the provisions of this law, does not exempt those, in any case, from the responsibilities in which they will be involved in their actions, even if the facts that constitute them go unnoticed to the tax inspection.
ARTICLE 70.- In all acts involving the fiscal inspection authorities, they will take care, in an essential manner, to ensure that the interests of the tax authorities are not injured with the commission. the acts which they inspect and where appropriate shall take the measures necessary to amend the damage or damage caused and to avoid those which may be caused.
ARTICLE 71.- The tax inspection personnel will have the power to give the heads of the offices and personnel with whom they understand the measures they practice, the orders necessary to remedy the irregularities found, to normalise the operation of the offices or the dispatch of the relevant cases and tasks and to maintain, where appropriate, the regular operation and organisation of the services which are the subject of the tax inspection.
ARTICLE 72.- The orders that the tax inspection personnel dictate will not be extended to functions that are not subject to the inspection itself, nor to cases involving the changes in the procedures and acts carried out by the offices or agents inspected, where, in spite of the fact that they are not suitable for their purpose, they are in accordance with the law.
ARTICLE 73.- When a cash or securities surplus appears during the course of a due diligence or is found to be a missing person in charge of the personnel inspected, the tax inspection to intervene in the same will take the following steps:
I. If this is a cash surplus or values, it will take care of the deposit being entered into the accounting records with a deposit character, which will make the knowledge of the Secretariat of Finance and Public Credit, so that in turn, it will inform the Treasury of the Federation and the office that the staff affected by the diligence will be dependent and will be resolved on the final application give to those quantities or values.
II. In the case of a missing person, it shall require the person responsible to reintegrate the corresponding amounts or values into the act. In this case, if the person responsible makes the delivery from then on and satisfactorily justifies the reason for the missing person, after monitoring that the quantities or values returned are entered, he shall limit himself to giving detailed account to the Secretariat of Hacienda y Crédito Público, issuing its opinion; if the person responsible makes the refund without duly justifying the reason for the missing or if he does not return the latter, regardless of the care taken in the first case of entry to the quantities or values which have been delivered, shall carry out the necessary investigations and make the entries that they proceed, in accordance with the provisions of this Law.
ARTICLE 74.- Before the completion of an inspection act, the personnel carrying out the inspection will take care that the orders have been complied with and provisions issued, granting, as long as it considers it justified, a prudent period for the compliance of these provisions, which shall inform the Secretariat of Finance and Public Credit to monitor their compliance.
ARTICLE 75.- Whenever the irregularities discovered in the course of an act of fiscal inspection involve some responsibility, the necessary investigations will be carried out, in accordance with the provisions of Chapter VII of this Title, and the corresponding entries shall be made, where appropriate.
ARTICLE 76.- When, in the case of an act of tax inspection, it is necessary to practice any other of those referred to in Article 10, it shall be carried out as if it were (a) in isolation from its implementation, but in the report to be submitted for the purpose of the implementation, the necessary data shall be included to determine the delations existing between the various inspection acts which have been carried out.
Instructives for the practice of tax inspection acts
ARTICLE 77.- The Secretariat of Finance and Public Credit will issue the instructions necessary to point out the reports and documentation they need to be made on the basis of the acts of tax inspection and to fix the procedures in accordance with which those acts are to be carried out.
Infractions and sanctions
ARTICLE 78.- Federation agents with management of funds, securities or assets, and, in general, federal officials and employees with whom the acts of tax inspection, will be violators of this law:
I.- For not giving the notices, data, reports, or presenting or displaying the books, records, rolls and other documents that are required of them during the acts of tax inspection.
II.- By giving in dolous or irregular form, the notices, data and reports referred to in the previous fraction.
III.- For not complying with the orders or provisions directed to them by the tax inspection authorities, in accordance with the provisions of this law.
IV.- For resisting the practice of visits and other acts of tax inspection.
V.- For not providing the collaboration requested by the tax inspection authorities, nor providing them with the facilities that are necessary for the exercise of their functions, when they are required to do so.
VI.- For lacking, in any other way, the obligations imposed on them by this law or its regulatory provisions.
ARTICLE 79.- Representatives of institutions, negotiations or companies and individuals, in general, with whom a tax inspection act is to be understood, shall be offenders:
I.- For refusing to provide the data, reports or statements that they are required to provide to the tax inspection authorities or to object to the display of books and documentation, the display of which is legally required.
II.- For presenting the data, reports, or statements of the previous fraction, in dolose or irregular form.
III.- For failure to appear before the tax inspection authorities, in cases where they are cited for that purpose.
IV.- For resisting the practice of visits and other acts of tax inspection to be understood with them, in accordance with the provisions of this law.
ARTICLE 80.- The tax inspection personnel and the auxiliary of this, if any, will be offenders:
I.- For not making timely the mobilizations ordered by the Secretariat of Finance and Public Credit.
II.- To leave the place that they have indicated for their radication or to return to it without express order.
III.- For not rendering the data, reports, and other notices in the form and within the terms that you indicate in the regulatory provisions.
IV.- For failing to integrate, in the form indicated by the regulatory provisions, the files to be formed on the basis of their action.
V.- By not referring or distributing in the form and within the terms to be laid down by the regulatory provisions, the files referred to in the previous fraction.
VI.- For acting with negligence or obvious neglect in the performance of his duties.
VII.- For not carrying out the inspection acts to be performed.
VIII.- For proceeding dolously in the performance of your office, either by executing acts that are not required to verify or omitting those that are legally applicable.
IX.- For making false facts in the documentation, reports, or notices that they must produce on the occasion of their performance.
X.- For altering the books and documents that you inspect for your office.
XI.- By colluding with other persons, whether or not subject to the tax inspection, in the execution of acts aimed at obtaining any benefit, for themselves or for third parties, to the detriment of the tax interests of the Federation.
XII.- For not keeping the reservation due, in respect of the mobilization orders they receive or the inspection acts in which they are involved.
XIII.- For failing to comply with the other obligations imposed on them by this law or its regulatory provisions.
ARTICLE 81.- The agents of the Federation with the management of funds, securities or assets, and, in general, the officers and employees thereof, for the infractions in which they incur in accordance with Article 78, they shall be subject to:
II.- Fine from $10.00 to $500.00.
ARTICLE 82.- The representatives of the institutions, negotiations or companies, as well as the individuals referred to in Article 79, in case they incur the violations that the same precept points out, will be sanctioned with:
II.- Fine from $10.00 to $500.00.
ARTICLE 83.- The tax inspection personnel shall be punished for the violations they incur under Article 80, with:
II.- Multa from $10.00 to $500.00.
The staff of the tax inspection authorities shall be subject, for the offences in which they incur such a character, to the penalties provided for in Article 1 (1) of the establish the previous fractions, with the exception that when it does not depend on the Secretariat of Finance and Public Credit, the provisions of Article 85 will be observed.
ARTICLE 84.- For the imposition of the penalties provided for in Articles 81 to 83, the gravity of the event constituting the infringement and the damages shall be taken into consideration. which has caused or the danger caused by the running of the committee, to the interests of the Fisco.
ARTICLE 85.- In case of violations committed by the agents, officials or employees of the Federation referred to in Article 78 or by the auxiliary staff of the (a) to this measure, regardless of whether the sanctions authorized by this law are applied to them, they shall be applied to them as laid down in the Staff Regulations of the Secretariat of Finance, if they form part of this or promote to the higher office that they are dependent on the imposition of the sanctions have made creditors.
ARTICLE 86.- Where the offences incurred by the tax inspection staff are included in the Articles VIII, IX, X and XI of Article 80, impose as a sanction the dismissal of the person responsible.
ARTICLE 87.- The penalties referred to in the foregoing articles shall apply without prejudice to the liability of the Fiscus for the purposes of contracting it, the damage or damage caused to it, as well as the criminal offences in which it is also incurred.
ARTICLE 88.- The penalties referred to in this Law shall be applied by the Secretariat of Finance and Public Credit, directly, in the case of personnel of their dependency or individuals and shall be subject to the agreement of the President of the Republic, where the infringer does not depend on it.
ARTICLE 89.- For the application of the provisions of this law and, in general, those related to the tax inspection, they are considered to be official and agents of the Federation with the management of funds, securities or assets, all offices, officials and employees of the latter who are in charge of the perception, custody or distribution of funds, securities or assets of the Federal Government or of those who are under his or her administration or save.
Within the concept of agents of the Federation with the management of funds, securities or assets, for the purpose indicated, the offices, institutions, employees or individuals who, by a mandate of the law or determination of any authority, shall, in representation or assistance of the Federation, be responsible for the management of the funds, securities or goods indicated.
The administrative authorities, which in accordance with their competence, provisionally determine or establish in definitive claims or obligations in favour or against the Government Federal, as well as those who are responsible for inspection duties of a fiscal nature, several of which correspond to the inspection service concerned by this law, are subject to the latter inspection, in respect of acts which execute in the tax order.
ARTICLE 90.- When the offices, agents of the Federation and administrative authorities in respect of which the tax inspection is carried out, have, in addition, their position functions not included within those referred to in Article 4., the inspection shall relate only to the performance of the functions which that provision states.
ARTICLE 91.- The tax inspection that deals with this law will be carried out in respect of the offices, agents and administrative authorities that it points out, whether they reside in the country or, by provision of the law, are located abroad.
ARTICLE 92.- The heads and staff of the offices in which some act of tax inspection is to be practiced, the agents and in general, officials and employees of the Federation and the private persons with whom the latter is directly to be understood, shall give the tax inspection authorities all kinds of facilities for the performance of their duties, provide them with the data and reports they request and show them the books, records, rolls and documentation that they legally require, without they may in no way object to the practice of the inspection measures which prevent this law.
ARTICLE 93.- The persons referred to in the previous article must communicate to the Secretariat of Finance and Public Credit, all cases in the tax inspection staff to be exceeded in the use of their powers, in order to impose on those responsible the penalties for which creditors have been made.
ARTICLE 94.- Federal authorities will provide the tax inspection authorities with the collaboration they require for the performance of their duties. (i)
The same collaboration will be requested, if necessary, from the authorities of the States and Municipalities.
ARTICLE 95.- Acts that are carried out on the basis of the tax inspection shall be confidential.
The officials or employees entrusted to them and the administrative staff who know about them must keep reservations about the reports and data they collect or come to your knowledge with such a motive. This obligation shall continue even if the official or employee is separated from the service.
ARTICLE 96.- In all acts involving the tax inspection staff, they will credit their personality through the corresponding credential which shall be issued by the Secretariat of Finance and Public Credit and, where appropriate, by other means which lay down the regulatory provisions.
ARTICLE 97.- No official or employee who is part of the tax inspection staff may be responsible for the management of matters of an administrative nature to be known any of the offices or staff of the Federation, subject to the tax inspection, except in matters relating to their own interests, acquired as a inheritance or prior to the appointment of the person concerned in the service of tax inspection or tax laws, regardless of their will .
ARTICLE 98.- The Secretariat of Finance and Public Credit is empowered to fix the interpretation of this Law and its Rules of Procedure, to issue General compliance resolutions necessary for their exact compliance and to clarify the doubtful points.
ARTICLE 1o.- This law shall enter into force from the date of its publication in the "Official Journal" of the Federation.
ARTICLE 2o.- All legal provisions in force in the field of tax inspection shall be repealed, which shall be contrary to this law, with the exception laid down in Article 3o. transient.
ARTICLE 3o.- The legal provisions referred to in the previous article, in the meantime the regulations of this law and the instructions provided for in Article 77 are issued, continue to be considered as instructive, in so far as they are strictly applicable in the case of procedures, reports, notices and documents to be produced for the purposes of the acts of tax inspection.
In compliance with the provisions of Article 89 (I) of the Political Constitution of the United Mexican States, and for its publication and observance, I hereby enact this law, at the residence of the Federal Executive Branch, in Mexico City, at the seventeenth day of March of a thousand nine hundred and thirty-six.- Lazaro Cárdenas.-Heading.-The Secretary of State and the Office of Finance and Public Credit, Eduardo Suarez.-Heading.-To The C. Silvano Barba Gonzalez, Secretary of Government.-Present.
TRANSIENT ITEMS OF REFORM DECREES
ERRATA FE of the Fiscal Inspection Service Act, published in the number corresponding to day 13 of the current.
You must say:
79 Frac. I.
Mexico, D. F., on April 27, 1936.
DECREE reforming Article 64 of the Tax Inspection Service Act.
UNICO ARTICLE.- Reformation is 64 of the Fiscal Inspection Service Act of 17 March of the year, with the following terms:
In compliance with the provisions of Article 89 of the Political Constitution of the United Mexican States, and for its publication and observance, it promulgated the present decree at the residence of the Mexican Government. Federal Executive, in Mexico City, ten days in the month of August of a thousand nine hundred and thirty-six.- L. Cardenas.-Heading.-The Secretary of State and the Office of the Treasury and Public Credit, Eduardo Suarez.-Heading.-Al C. Lic. Silvestre Guerrero, Secretary of Government.-Present.
DECREED that reform the Organic Law of the Egls Budget and the Law of the Fiscal Inspection Service of the Federation and its Regulations.
On the sidelines a seal with the National Shield, which reads: United Mexican States.-Presidency of the Republic.
MIGUEL ALEMAN VALDES, Constitutional President of the United Mexican States, to its inhabitants, known:
That the H. Congress of the Union has served to address the following
" The Congress of the United Mexican States, decrees:
REFORMS TO THE ORGANIC LAW OF THE BUDGETTO EGRESOS AND TO THE FEDERATION TAX INSPECTION SERVICE LAW AND ITS REGULATIONS
ARTICLE FIRST.- The provisions of the Organic Law of the Federation's Government Budget and its Rules of Procedure shall apply, for the following, to the Department of the District Federal. As a result, the powers assigned to the Secretariat of Finance and Public Credit will be extended to the Federal District Department itself.
ARTICLE SECOND.- The provisions of the Law of the Fiscal Inspection Service of the Federation and its Rules of Procedure shall apply, for the following, to the Department of the District Federal. The powers assigned to the Secretariat of Finance and Public Credit by those orders are hereby assigned to the Secretariat of National Goods and Administrative Inspection.
ARTICLE 1.- Repeals the Organic Law of the Federal District's Government Budget and all the provisions that in one or another way oppose the provisions of this Decree.
ARTICLE 2- This Decree shall enter into force from 1 January 1947.
Jose Lopez Bermudez, D. P.- Raul Lopez Sanchez, S. V. P.- Cesar M. Cervantes, D. S.- Pedro Guerrero Martínez, 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, I request the present Decree at the residence of the Federal Executive Branch, in Mexico City, D. F., at the thirty days of December of a thousand nine hundred and forty-six.-Miguel Aleman Valdés.-Heading.-The Secretary of State and the Office of Finance and Public Credit, Ramon Beteta.-Heading.-The Secretary of State and Office of National Goods and Administrative Inspection, Aifonso Case.-Heading.-The Governor of the Federal District, Fernando German Houses.-Heading.-Al C. Héctor Pérez Martínez. Secretary of Government.-Present.
DECREE for the reform of various Federal Laws, in order to update all those articles that refer to the Secretaries of State whose name was modified and the Government of the Federal District in the conduct; as well as remove the mention of the administrative departments that are no longer in force.
ARTICLE THIRTY SECOND. Articles 2 or 2 are reformed; 7o, first paragraph; 9o, first paragraph; 11; 16, fraction VI; 18; 29, fraction VIII; 32, second paragraph; 38; 40; 41; 43, fraction V; 46; 55, third paragraph; 61; 65; 66, fraction III; 67; 68; 73, fractions I and II; 74; 77; 80, fraction I; 83, third paragraph; 88; 93; 96 and 98 of the Tax Inspection Service Act, to remain as follows:
First. This decree shall enter into force the day after its publication in the Official Journal of the Federation.
Second. As of the date this Decree enters into force, the provisions that contravene or oppose it are left without effect.
Mexico, D.F., on February 21, 2012.-Dip. Guadalupe Acosta Naranjo, President.-Sen. José González Morfin, President.-Dip. Laura Arizmendi Campos, Secretary.-Sen. Renan Cleominio Zoreda Novelo, 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 thirty March of two thousand twelve.- Felipe de Jesús Calderón Hinojosa.-Heading.-The Secretary of the Interior, Alejandro Alfonso Poire Romero.-Heading.