FEDERATION TREASURY SERVICE LAW
Official Journal of the Federation December 31, 1985
Latest Reform Published DOF April 9, 2012
On the sidelines a seal with the National Shield, which reads: United Mexican States.-Presidency of the Republic.
MIGUEL DE LA MADRID H., Constitutional President of the United Mexican States, to its inhabitants, known:
That the H. Congress of the Union has been used to address the following
" The Congress of the United Mexican States, decrees:
FEDERATION TREASURY SERVICE LAW
Article 1o.- This Law regulates the treasury services of the Federation, in accordance with the Law of Revenue and the Budget of the Federation and the other applicable provisions.
Article 2o.- The treasury services of the Federation and the surveillance of funds and securities, which are regulated in this Law, will be in charge of the Secretariat of Hacienda y Crédito Público, through the Treasury of the Federation. Its provisions shall be observed by the Secretariat itself and by the administrative units of the agencies and entities of the federal public administration and the state and municipal organs of government that provide any of the above. services, on a permanent or temporary basis, as well as by public servants and by individuals who carry out the legal or factual situations in which they are applicable.
Article 3o.- In this Law, the Secretariat of Finance and Public Credit, the Treasury of the Federation, the Guarantee Fund for the Federal Erarium and the auxiliaries of The treasury of the Federation shall be designated as the Secretariat, the Treasury, the Fund and the auxiliaries.
Article 4o.- The treasury services of the Federation, referred to in this Law, shall be provided:
I.- Directly, by the Treasury and the various administrative units that integrate it; and
II.- Through the auxiliaries referred to in the following Article.
Article 5o.- They are treasury auxiliaries of the Federation, in cases where by mandate of the laws or other provisions or by express authorization of the Treasury, they exercise permanent or transiently any of the treasury functions:
I.- The collection offices of the Secretariat, except those directly dependent on the Treasury itself;
II.- The administrative units of centralized federal public administration dependencies;
III.- The Bank of Mexico, authorized credit institutions, and parastatal public administration entities;
IV.- The treasurers of the Legislative and Judicial Powers;
V.- The dependencies of the Federal District Government and the governments of the states adhered to the National System of Fiscal Coordination, as well as the municipalities of the latter, and
VI.- Legally authorized individuals.
The Treasury shall in any event retain the right to exercise directly the functions performed by the auxiliaries.
Article 6o.- The Secretariat will dictate the administrative rules that will establish the systems, procedures and instructions regarding collection; carryovers and deferred payment of tax credits; execution of payments to be made by the Federal Government; ministry of funds; guarantees; and the other functions and treasury services of the Federation in charge, under which the units will have to adjust their activities Treasury and auxiliaries, as well as supervise the compliance with these rules.
Article 7o.- The relations between the Treasury and the auxiliaries shall be direct in the matters to which this Law is contracted, without prejudice to the hierarchical dependence which, if any, have the latter in relation to their higher administrative units.
Article 8o.- In cases where removal, temporary suspension or separation of functions or position from public servants of the Treasury or of the auxiliaries is appropriate, the management of funds, securities or assets of the Federal Government or the care of the Federal Government shall be made of the knowledge of one or more other persons so that, in respect of the public servants of its membership, the appropriate opportunity shall be given to the formal delivery of the stocks of such funds, securities or assets, to the substitute.
Article 9o.- When in the terms of criminal law, the freedom to public servants who are in charge of the management of the funds, securities or assets of the the property or the care of the Federal Government, will be dictated the necessary providences for the delivery corresponding to the Treasury or the auxiliaries.
Article 10.- Whenever during the provision of your services, funds and securities are found held by public servants who handle funds or securities of the Federal Government or the care of the shall be registered in the office of account and shall not be available until the Office of the Internal Comptroller of the Secretariat, in accordance with its powers, has resolved with the intervention corresponding to the Secretariat. of the Civil Service.
Article 11.- The Treasury shall be responsible for the issuance, custody, custody, control and distribution of the numbered and valued forms specified in the Regulations of this Law, and will intervene in its destruction, where appropriate, along with the materials used in its production.
Article 12.- The public servants of the Treasury and the auxiliaries must provide the reports required by the Treasury itself and the latter for the performance of the services to which this Law and its Rules of Procedure are contracted.
Article 13.- Acts or omissions involving non-compliance with this Law and its Rules of Procedure by the public servants of the Treasury and its auxiliaries, Legally authorised individuals, as well as those of other authorities to whom the same law imposes an obligation, shall be sanctioned by competent authority in accordance with the respective legal provisions.
Article 14.- The acts or omissions of which the Treasury is aware, involving non-compliance with this Law, its Rules of Procedure and other legal provisions, shall communicate to the competent administrative authority to carry out the necessary investigations and audits, and if the administrative responsibility of the public servants appears from them, the disciplinary sanctions shall be imposed in accordance with the procedure laid down in the law of the matter.
When the violations of this Law involve criminal acts, provided for in the Criminal Code for the Federal District in the matter of common jurisdiction and for the entire Republic in the matter of the law federal, the Treasury and, where appropriate, the authority which has carried out the investigations and audits referred to in the preceding paragraph, shall inform the competent administrative authority of the Secretariat of the alleged criminal acts, for their complaint or complaint to the person who must know of the illicit.
Article 14 -Bis.- The Treasury shall be empowered to conduct the operations and to provide the services referred to in this Law through the use of written documents with the corresponding self-working signature of the competent public server, or through automated equipment or systems, for which, in place of the autograph signature, electronic identification means shall be used.
For the use of the automated equipment or systems referred to in the preceding paragraph, the Treasury shall disclose to the agencies and entities of the federal public administration at least the following:
I. The operations and services to be provided;
II. The user's means of identification and the responsibilities for their use, and
III. The means by which the creation, establishment, transmission, modification or extinction of rights and obligations inherent in the operations and services concerned shall be recorded.
The use of the means of identification established in accordance with the provisions of this Law, replacing the autograph, will produce the same effects as the laws give the corresponding documents and, consequently, they will have the same evidentiary value.
The Treasury will be responsible for carrying out strict control of the electronic identification means it authorizes, as well as for the security and protection of the automated equipment or systems and, where appropriate, the confidentiality of the information contained therein.
Article 15.- Collection services shall consist of the receipt, custody and concentration of funds and property values or the care of the Federal Government.
The collection services of the funds coming from the application of the Law of Revenue of the Federation and other concepts to be perceived by the Federal Government, (a) self-employed or employed persons shall be carried out by the auxiliaries who are competent or authorized to do so, with a view to the policies established by the Secretariat and the approved programmes. The Treasury will directly collect the credits for the concepts that the legal provisions indicate, the Secretariat or the Treasury itself.
The perception of securities in federal tax payments, where applicable legally, will be made exclusively by the collecting office that has the credit tax or the Treasury in the cases referred to in the preceding paragraph.
Article 16.- The tax stimulus certificates issued by the Treasury shall be based on administrative decisions issued by competent authority.
Article 17.- The Treasury may issue, in five years ' duration, special certificates for perceptions that it obtains for the payment of tax credits that come from taxes, duties and benefits, in order to have effects on the collection offices which are charged with the corresponding collection, to which the beneficiaries will have to submit them.
The Treasury will also be able to issue special certificates for the amount of debits from the Federal Government, so that the beneficiaries will cover with them, in turn, the indicated in the preceding paragraph.
Article 18.- The certificates referred to in the previous article shall be nominative, non-transferable and must be submitted for amortisation within the period prescribed by the laws. for the timely payment of the respective tax credits or, in the case of those determined by the Secretariat, within the month following the date on which the relevant notification takes effect. If they are submitted outside the reference periods, such tax credits shall cause surcharges up to the date of the submission of the certificates. They will also cause surcharges for the insolute balances resulting from their application.
Article 19.- The administrative units of the Secretariat, the Federal District Government, the States and the Municipalities, which are empowered to authorize deferred payment or partial payments. of federal tax credits, will observe the guidelines, guidelines, requirements and limitations that, with the participation of the competent administrative authority of the Secretariat, establish the Treasury.
Article 20.- The deferred payment or partial payment of credits in favor of the Federal Government, other than the prosecutors, will be authorized by the Treasury with the limitations and requirements to be set by the Regulation of this Law.
Dealing with tax credits in charge of the parastate sector, whose deferred payment or partial payment is to be resolved to the Treasury, the authorization will be subject to the provided for in the applicable tax provisions.
Article 20 -Bis.- The Treasury will be able to carry out the necessary acts for the recovery of all types of credits other than those of the tax authorities. For these purposes, it may be restructured or may give back to the respective claims for consideration, as well as to contract the collection services of natural or moral persons.
Article 21.- The funds and, where appropriate, the values resulting from the collection shall be justified in accordance with the legal provisions or resolutions of competent authority, agreements or contracts; they shall be checked with documents establishing the respective provisions in which the official or banking certification of the perception is established, and shall be reflected in the records of the receiving office as the Article 83 of this Law.
Perceptions by sale of stamps or official forms valued will not require verification.
Article 22.- The authorities administering the contributions shall inform the treasury in a timely manner about the issue or withdrawal, for being out of use, stamps and other (i) for the intervention which it is responsible for.
Article 23.- The collection shall be carried out in national currency within the territory of the Republic, with the exceptions established by the relevant provisions, means of payment as provided for in the legal provisions in force.
The collection abroad may be made in the currency of the country concerned, in accordance with the provisions of the Fiscal Code of the Federation.
Article 24.- Goods that are shipped by authorities other than prosecutors under federal administrative law, those seized by authorities " Federal judicial authorities, those who are not seized, will not be picked up by those who are entitled in the period indicated by the Penal Code for the Federal District in the matter of common jurisdiction and for the whole of the Republic in the matter of federal jurisdiction and the abandoned ones. expressly or tacitly for the benefit of the Federal Government, will be Provision of the Treasury through the Local Authorities of Collection together with the documentation that justifies the acts, for their keeping, administration, application, award, auction or sale, donation or destruction, as appropriate in accordance with the Rules of Procedure.
Is excepted from the foregoing to the goods of import or export, which cause express or tacit abandonment or pass to the property of the Federal Fiscus in terms of the Law Customs and its Rules of Procedure.
The abandonment of goods which, as a result of the application of the administrative procedure of execution, are in power or in the care of tax authorities other than customs, shall be consumed if they are not claimed within one year from the date on which the tax credits have been extinguished and are made available to those who are entitled to them.
Expiry of the calendar period without having been withdrawn by its rightful owner, the person concerned shall be notified of the expiry of that period and shall have 15 days in which to proceed to his retirement. If the address of the person concerned is not known, the notification shall be made on a stratum basis. Once the deadline of fifteen days has expired without the withdrawal of the goods, the goods will definitely be owned by the Federal Tax Office.
OF THE PAYMENT AND AWARD OF GOODS
Article 25.- In order to ensure the collection of all kinds of credits in favor of the Federal Government, the Secretariat, through the Treasury or the auxiliaries legally empowered to do so, may accept the provision of goods or services in full or partial payment of claims, where it is the only form which the debtor has in order to comply with the obligation to his office and these are easily carried out or sold; or Federal public services will be able to take advantage of the Treasury itself or the reference auxiliaries.
The acceptance or refusal of the application for payment shall be the discretion of the Treasury or its auxiliaries, and must be resolved in a term that shall not exceed of 30 working days from which the file is duly integrated and may not be challenged on an administrative basis, or in the case of a declaration of invalidity before the Federal Court of Justice and Administrative Justice. If the relevant resolution is not issued in that term, the application shall be denied.
Article 26.- The payment of movable or immovable property as referred to in the previous article shall be accepted as the value of the issued value, as appropriate, by credit institution, by the Commission of Avaluos of National Assets, by public corridor or by authorized expert.
Dealing with services, the Treasury will determine the terms, conditions, and amount to which the debtor's offer to pay the credit may be accepted. by the payment of services.
The acceptance of goods or services referred to in this Article shall provisionally suspend all acts of the respective credit, as well as the update of its principal and accessories. If payment is not made in accordance with Article 27 of this Law, the suspension of the recovery of the claim shall be without effect, the amounts being updated from the date on which the payment was made and until the payment has been made, in accordance with the tax provisions.
Article 26 -Bis.- Once the offer of the payment of services has been accepted, the debtor must promote and seek to be awarded the services offered in payment to the agencies or entities of the federal public administration in strict accordance with the provisions of the Law on Procurement and Public Works. The unit or entity that contracts these services must communicate it in writing to the Treasury or its auxiliaries, in accordance with the procedures that the Treasury will have for the purpose. The written statement shall contain the authorization to carry out the corresponding budgetary affectation.
The provision of the services offered in payment shall be made within a maximum period of 18 months from the date of acceptance of the service. First paragraph of this article. Where the debtor does not provide the services to the agencies or entities within the time limit and conditions laid down, the suspension of the recovery of the claim shall be without effect, the balance remaining from the date on which it was due shall be updated. make the payment and until the payment is made in accordance with the tax provisions.
Dependencies or entities that take advantage of the services subject to the provisions of this Article shall report periodically to the Treasury or its auxiliaries of the procurement and full or partial compliance with them.
Article 27.- Payment time will be formalized and credit extinguished as follows:
I.- Dealing with real estate, the date of signature of the public deed in which the domain of the good is transferred to the Federal Government through the Treasury, which shall be granted within 45 working days following the date on which the acceptance has been notified. The costs of writing and the contributions originating from the operation shall be on behalf of the debtor to whom the payment has been accepted;
II.- Dealing with movable property, to the date of signature of the minutes of delivery of the same which shall be within five working days of the one in which the acceptance was notified.
Any expenditure resulting from the delivery of the appropriate good shall be borne by the debtor, and
III.- Dealing with services, on the date they were actually delivered. To this effect, the agencies or entities of the federal public administration must express to the Treasury or its auxiliaries that the services were used by them.
In case of partial compliance the respective credit shall be extinguished proportionally.
Article 28.- The goods received in payment will be in the custody and administration of the Treasury or its corresponding auxiliaries as soon as it is is formalized. The Treasury itself will have full powers to proceed to its disposal, or, in the case of movable property, it may also determine its fate within the Federal Public Administration, within the time limits laid down by this Law, and must deal with, where appropriate, the corresponding budgetary impact.
For the purposes of the preceding paragraph and in accordance with the provisions of Title Ninth of this Law, the Treasury directly or through its auxiliaries may dispose of by means of public tender, auction, auction or direct award, the goods received for the payment of credits in favor of the federal tax, provided that the price is not in quantity less than that of the value in which they were received, with the addition of administration or sale costs incurred, except where the value of the updated is lower, in which case this will be the minimum selling price.
Article 29.- When, within 18 months of the date on which the payment was made, the goods have not been disposed of or have not been assigned to them. when proceeding, the Treasury or its auxiliaries shall make them available to the unit corresponding to the privileges indicated in the Organic Law of the Federal Public Administration, so that they may be incorporated into the inventory of property or property of the Federal Government, owing to the The agency will be responsible for dealing with the budget of the Federation's expenditures. The same procedure will be followed in the case of awards of goods for credits in favour of the Federal Tax Office.
OF THE CONCENTRATION AND OPERATION OF FEDERAL FUNDS
Article 30.- All funds that are collected within the National Territory by any of the auxiliaries, by the various tax concepts and others perceived by the government Federal, self-employed or otherwise, should invariably concentrate on the Treasury, in the form and terms laid down in the Regulations of this Law.
The credit institutions and the authorised auxiliaries referred to in Article 5 (6) (6). of this Law, must pay interest, in the event of an extemporaneous concentration, in accordance with the rate to be fixed by the Regulation.
The Bank of Mexico will provide the concentration service, subject to this Regulation.
When the laws allocate funds to a particular purpose and to be used in the activities of the federal public administration, they can only be made available by application of the Budget of the Federation's expenditures.
Article 31.- Funds corresponding to social security contributions and other funds in favour of third parties shall be exempt from the provisions of the first paragraph of Article 31. This is the case where the law or the Treasury determines it; in this case, the receiving offices will comply with the provisions of Article 86 of this Law.
Article 32.- The concentration of funds may be carried out through the credit institutions authorized by the Treasury, in cases that determine the Regulation of this Law.
Article 33.- The offices of federal public administration agencies and agencies, established abroad, that raise funds in favor of the Federal Government, or that they receive property or the care of the latter, will concentrate them on the Treasury, in the form and deadlines established by the Regulation of this Law or in its absence the Treasury itself.
Article 34.- The collection of federal funds in the collection offices is an integral part of the fund concentration service.
The collection of funds will be carried out by fund handlers, by companies specializing in these services, and by credit institutions that authorize the Treasury, in the cases I point out in the Rules of Procedure.
Article 35.- The funds raised directly by the Treasury, those received from the auxiliaries and the offices referred to in Article 33, as well as those who are concentrate on the same through the Bank of Mexico, will be deposited daily in the latter to be credited to the current account that leads to the Treasury or any authorized credit institution, with the exception of those funds that by agreement of the competent authority or by provision of the Treasury, The Treasury or the auxiliaries should be kept available.
In order to constitute deposits with the Bank of Mexico, as referred to in the preceding paragraph, the credit institutions that make them must submit to the Bank of Mexico, a notice with a minimum of one business day in advance.
The funds available from the Treasury, in national or foreign currency, may be invested in the Bank of Mexico or in authorized credit institutions. The Treasury may perform the operations specified in the Regulations of this Law in accordance with the policies and guidelines issued by the Technical Committee, which for this purpose is constituted by agreement of the Secretariat.
FROM PRESCRIBING DEPOSITS TO CARE OR AT THE DISPOSAL OF THE FEDERAL GOVERNMENT
Article 36.- The deposits in the care or at the disposal of the Federal Government constituted in money or in securities, including the interest that they generate, will be prescribed in favor of of the Federal Tax Office in two years from the date on which they were legally required to return them by the depositor.
Article 37.- Federal authorities other than prosecutors, who have required, require, or accept the deposits referred to in the previous article, shall monitor compliance of the acts constituting such deposits and shall inform the Treasury or the auxiliaries referred to in Article 5o, fractions I and V of this Law, as appropriate, of the resolutions involving their return or application.
The offices of the Secretariat, those of the Federal District Government, and of the States attached to the National System of Fiscal Coordination, as well as those of the municipalities of the latter that have In their care or disposal the deposits shall, where appropriate, dictate decisions involving their return or application.
Article 38.- The Treasury and the auxiliaries referred to in the preceding article, in view of the resolutions they receive and those they dictate in respect of the deposits whose They shall take account of the time limit laid down in Article 36 to declare on their own initiative the prescription and to dispose of the respective deposits by applying their amount for the benefit of the Federal Prosecutor's Office.
Where it is not possible to determine the date referred to in Article 36 itself, it shall be taken as the basis for the lodging of the deposit for the same purposes.
OF THE PAGES
OF PAYMENTS AND MINISTRY OF FUNDS
Article 39.- The Treasury will make the payments that correspond to the Federation's Government Budget and those that the Federal Government is required to do in other respects. as the ministering of authorized funds, according to their availabilities and in accordance with the Law of Budget, Accounting and Public Expenditure Federal, their Regulations and other applicable provisions.
Article 40.- The payments and administration of funds referred to in the previous article may be made through the Bank of Mexico and the institutions of credit to be authorized by the Treasury, for the purpose of which the provision of the corresponding services shall be agreed, with the exception of the concepts that the Treasury itself resolves to pay directly or through the auxiliaries authorized by the Treasury.
Article 42.- The payments to be made directly by the Treasury and those for remuneration to federal personnel will be made by means of payment that determine the Regulation of this Law or otherwise authorize the Treasury itself.
Article 43.- Any payment or departure of securities shall be recorded in the accounts of the Treasury or the corresponding auxiliaries.
Article 44.- The Treasury will only make advances that are provided for in the legal provisions or agreed upon by competent authority.
OF PRESCRIBING THE CREDITS IN CHARGE OF THE FEDERATION
Article 45.- The credits in charge of the Federation are extinguished by prescription within two years from the date on which the creditor can legally require their payment, unless the laws establish another term, in which case they will be at their disposal.
Article 46.- After the deadline referred to in the previous article or those established by other laws, the competent authorities to order or authorize the payments, declare on their own initiative the prescription of the respective claims, except in the case of tax credits. The Treasury, also ex officio, shall do so in respect of the appropriations for which it has been entrusted, as well as those recorded in the accounts of the agencies of the federal public administration that communicate the respective centers. accounting.
Article 47.- The term of the prescription referred to in Article 45 shall be interrupted:
I.- For written representations from anyone who is entitled to demand payment; and
II.- For the exercise of the actions relating to the competent courts.
OF COMPLEMENTARY COLLECTION AND PAYMENT FUNCTIONS
OF GUARANTEES OF TAX INTEREST AND NON-TAX COMPLIANCE
Article 48.- The Treasury, directly or through the auxiliaries legally empowered to do so, will qualify, accept, register, keep in custody and custody, replace, cancel, return and make effective, as appropriate, the guarantees granted to the Federal Government.
Federal judicial authorities, to whom guarantees are constituted, shall carry out the acts referred to in the preceding paragraph, except to make them effective or to carry out their application, which shall be carried out by the Treasury directly or through the legally empowered auxiliaries.
Article 49.- In the collection procedures, the guarantee of the tax interest must be constituted in the cases and with the formalities and requirements provided for in the Fiscal Code. of the Federation and its Rules of Procedure.
The guarantees that the offices of the centralized federal public administration receive, for administrative contracts, in works and acquisitions competitions, advances, permits, authorizations, concessions and other obligations of a non-fiscal nature, shall be granted in favor of the Treasury in accordance with the applicable legal provisions.
Article 50.- The guarantees that ensure the tax interest shall be granted in favor of the Treasury or of the auxiliaries legally empowered to apply the procedure administrative enforcement and charging federal tax credits.
The sureties that to ensure the tax interest will be issued by authorized institutions, will invariably register as a beneficiary to the Treasury, except those that guarantee Social security contributions, which shall be issued in favour of the decentralised body competent to charge such contributions.
The bonds referred to in the preceding paragraph may be made effective by the Treasury or through the legally authorized auxiliaries and which have accepted them, subject to the procedures to establish the legal systems of the matter.
Article 51.- The guarantees granted in favor of the Federal Government, may be replaced in cases that establish the legal provisions, as long as they are not These are sufficient and the new ones are sufficient. For the replacement of guarantees in public works and procurement contracts, the provisions of the respective laws will be in place.
Article 52.- Dealing with tax credits from taxpayers subject to budget control, as well as from debits in favour of the Federal Government other than contributions and its accessories, the waiver of the guarantee grant, will be made in compliance with the provisions of the Regulations of the Fiscal Code of the Federation or in the Regulations of this Law, as appropriate.
Article 53.- The Treasury will apply or return the certificates of deposit of money issued in favor of the Federal Government by authorized institutions.
the Treasury directly and under its responsibility may, in any case, make effective the certificates of deposit issued by credit institution authorized to Article 5 (1) and (V) of Regulation (EC) No 528/2014 of the European Parliament and of the Council of the European Parliament and of the Council of this Law, to transfer its amount to the account of deposits of the accounting of the Federal Public Finance, where it will be accredited without losing its nature of guarantee in favor of the Federal Government.
This will be done after a calendar year, counted from the date of issue of the certificate of deposit.
As long as the deposit is transferred and the guarantee is subsisting, the Treasury will continue to pay interest according to the fees that the institution has been paying. credit that issued the certificates.
Article 54.- The intervention of the Treasury in the granting of guarantees and guarantees by the Federal Government, will consist of verifying the adequacy of the counter-guarantees the documents which are covered by the guarantees and guarantees and, where appropriate, shall promote the timely cancellation of those obligations or make the corresponding counter-guarantees effective, shall be agreed and signed in terms of their competence.
From the Guarantee Fund for Reintegration to the Federal Erarium
Article 55.- A Guarantee Fund for Reintegration to the Federal Erarium, which constitutes an affectation estate, is established and declared to be of public interest, and will have as its object:
I.- Cautioning the management of public servants of the Federal Government who perform the functions of collection, management, custody or administration of funds, property values and property, or the care of the property, as well as in those of intervening in the determination, authorisation and recruitment of credits for or against the Government itself.
II.- Reintegrate the Federal Erarium with the amount of damages that it suffers due to the responsibilities incurred by the public servants held by the Fund.
Article 56.- The Fund will be constituted:
I.- With the economic resources currently in the Fund for Compensation to the Federal Erarium;
II.- With the quantities covered by the persons carrying out the duties mentioned in section I of the preceding article, in accordance with the following procedures:
A) Those who receive remuneration assigned to posts that involve the performance of the above functions, for that reason alone shall be affected to contribute to the Fund.
B) People who have no specific appointment to fill the positions mentioned in the previous paragraph, are designated to perform their own functions of those for thirty or more consecutive days.
III.- With the product of the investments referred to in Article 64 of this Law.
Article 57.- Public servants who cover contributions to the Fund shall have no individual or collective right to the economic resources that make up the Fund.
Article 58.- The Treasury will have the administration of the Fund, be empowered to affect and dispose of its resources and keep its accounts in accordance with the Article 88 of this Law.
The Treasury will inform the Federation of Trade Unions of the State Service, when requested, of the Fund's financial position.
Article 59.- The Treasury, on the basis of the general catalogue of authorized posts and the functions inherent in each position to be held in accordance with Article 55, fraction I of this Law, determine the personnel to be listed to the Fund; for this purpose, you will be able to consult and hear the opinion of the units of staff management of the Federal Executive agencies.
Article 60.- Public servants who receive remuneration equivalent to the minimum wage in force in the region where they serve, will be exempt from covering a fee. to the Fund, even if by the nature of the damage that its handling is held by the Fund itself.
Article 61.- The fee to the Fund shall not exceed 3% of the total amount of salaries collected by the public servants referred to in Article 55, fraction I of this Law and will be deducted when the payment is made. The performance of the cautionable functions subject to the public server at the discount.
The Treasury will be able to reduce the rate of the quota proportionally when the financial report on the Fund, which is to be submitted by the competent administrative unit, reflects that the Fund's assets are sufficient to cover the risks of a year calculated on average from the reintegrals to the Federal Erarium recorded in the previous three years. This average will be weighted with the annual rate of increase in the Federation's expenditures budget.
When the equity referred to in the preceding paragraph is not sufficient to cover the losses incurred by the Federal Erarium, the Treasury may agree to increase the up to the above limit.
The Treasury's resolutions, which modify the rate of contribution to the Fund, will be of general application to all public servants affected by it without, in any case, (i) derogations for individuals or groups.
Article 62.- The public servants of the offices entrusted with the settlement for payment of personal services and omit to practice partially or totally the discounts to be made to the staff subject to the Fund, they shall be liable for the amount of the amounts which they have not discounted and shall be obliged to cover them in the event that it is not possible to obtain them from the public servants affected.
Article 63.- The public server that has been subject to discounts imaged or greater than those that correspond to the Fund, will have the right to be returned to it. the amounts unduly discounted, on the basis of a written complaint to the Treasury.
The action to claim will be prescribed in two years, counted from the date the undue discount was made.
Article 64.- The Treasury will deposit the amount of the Fund into the current account held by the Bank of Mexico, sub-account " Guarantee Fund for the Federal State, and may agree to its partial or total investment in government securities with high yield and immediate realization. The revenue generated by this concept will be used to increase the Fund itself.
Article 65.- The dependence of the Federal Government that is responsible for the fining of responsibilities, will claim its amount from the Treasury under the Fund, within the time limit. five years from the day following the date of notification of the statement of responsibility to the public servant to whom the contract was lodged; the time limit shall be prescribed for the action.
The complaint will be integrated with the following documents: statement of responsibilities; evidence of personal notification of the statement of responsibility to the person responsible; This is the form prescribed by the Tax Code of the Federation; official report that the credit remains totally or partially insolute, as well as that it has not been cancelled, contested or is receiving its payment in partial and, where appropriate, the embargo. (a) a precautionary measure of the liability of the person; legal provisions.
Fulfilled the above requirements, the Treasury, within the next thirty days, will cover the dependency that has suffered the damages, from the Fund, the insolute amount of the credit for liabilities in accordance with the Fund's financial availabilities.
When any of the requirements are not met, the Treasury in a reasoned and substantiated manner will return the documentation to be remedied, without prejudice to the respective dependence of the the Secretariat of the Civil Service.
Article 65 -Bis.- The dependence of the Federal Government on which the public servant is assigned that allegedly has caused harm to the Federal Government, Prior to the completion of the responsibilities by the authority empowered to do so, it may request the Treasury to replace the resources to cover the amount of the same, which will cover it immediately with charge to its current account and with temporary nature, as long as the responsibility and the corresponding resolution is firm, in the terms of the Regulation of this Law.
In case it is determined that no liability exists, the corresponding dependency shall return to the Treasury the resources referred to in the paragraph previous, in accordance with the Rules of Procedure of this Law.
Article 66.- The Fund shall be deemed to be unduly paid and the Fund shall be entitled to its repayment, where it is shown that before it was effected, the credit was paid by the person responsible, cancelled, challenged or received in partial payment.
In the previous cases, the Federal Government's dependence on the first paragraph of the previous article, without further processing, will order the refund for the Fund.
Article 67.- The payments made by the Fund to the Federal Erarium in accordance with Article 65, establish recoverable credits of fiscal character in charge of the public servant to whom have been constituted, the responsibilities. It will only prescribe the action to charge them for the course of five years.
Article 68.- The Treasury, through the collection office corresponding to the debtor's domicile, shall apply the administrative procedure of execution to make the appropriations referred to in the previous Article effective.
Article 69.- The Fund will be affected by Treasury resolutions, only by the following concepts:
I.- Payment of the amount of losses incurred by the Federal Erarium on account of the responsibilities incurred by the public servants.
II.- Return of undue or excess discounts that have been applied to the Fund.
III.- Expenditure and fees incurred in the recovery procedure, where the respective claims have been uncollectible; and
IV.- Expenditure on investment management of the Fund in terms of easy and immediate implementation.
V. The contracting of insurance or guarantees with insurance institutions or authorized bonds, which means the management of the public servants of the Federal Government that perform the functions of collection, management, custody or administration of the funds, securities and property of the property or the care of the property, as well as those involved in the determination, authorization and hiring of credits in favor or by the government itself, in the terms of the Regulation of this Law.
Article 70.- The Treasury, exclusively, will dictate the resolutions relating to the administration of the Fund, as well as those that are within the scope of the recovery procedure. the recoverable appropriations for that Fund.
OF THE ADEUTWO COMPENSATION
Article 71.- The Treasury, through the collection offices of the Secretariat, will operate the compensation of reciprocal credits between the Federation and the taxpayers, the which will be carried out in the form and terms of the Fiscal Code of the Federation and its Rules of Procedure.
Article 72.- On the basis of the agreements concluded between the Federation and the States attached to the National System of Fiscal Coordination, the Treasury will operate a procedure of permanent compensation of amounts to be concentrated by the States with amounts corresponding to them in the participation funds set out in the law of the matter.
The Secretariat, through the Treasury, may compensate for debits resulting from amounts not concentrated by the States with amounts corresponding to the funds previously indicated.
Article 73.- The Secretariat, through the Treasury, will operate the clearing system to extinguish all reciprocal and correlated credits and debits, including the tax on the premises of the centralised public administration; state parastatal public administration entities which are included in the Federation and Federal Government and the dependencies and entities referred to above, in accordance with the procedure laid down by the Regulation of this Law.
Article 74.- The Treasury may establish operational modalities and adjustments to improve the compensation system referred to in the previous article, for which issue the relevant instructions and circulars.
Article 75.- The compensation operations for the credits and debits referred to in this Chapter shall be recorded as provided for in Article 91 of this Law.
CUSTODY OF SECURITIES REPRESENTATIVE SECURITIES OF THE FEDERAL GOVERNMENT
Article 76.- The Secretariat shall exercise the property rights of securities representing financial investments of the Federal Government.
The moral persons and the natural persons, including the public servants, must provide the Treasury with the values mentioned above. in their possession, for their custody.
Article 77.- Custody shall be solely in charge of the Treasury and shall include the keeping, conservation and classified record of the securities referred to in the Article above, for the Treasury itself to exercise in a timely manner the property rights arising therefrom.
When it is available that the administration of securities is entrusted to some credit institution, they will be deposited with the Institute for the Deposit of Securities and Treasury keep in keeping the certificates of custody that protect them in place of those.
Article 78.- The entities in which the Federal Government has financial investments, will pay dividends, profits or balances corresponding to more in the Treasury. the tenth day of the sixth calendar day following the approval of the social balance sheet. The lack of timely integer will cause moratorical interests at the rate that the Federal Government will cover to the Bank of Mexico, which must be heard by the Treasury itself.
Persons who are in charge of the general management or sole administration of such entities shall be jointly and severally liable with these for the payment of the above, which the Treasury may make effective by means of the administrative enforcement procedure.
Upon the dissolution and liquidation of the aforementioned entities, the Treasury will find out in the Treasury the settlement fee for the Federal Government.
Article 79.- The dependency on the coordination of the respective sector will inform the Treasury in a timely manner the appointment of the representative of the Federal Government. before the governing bodies or the general assemblies of shareholders or members of the institution, and shall ask for the certificate of possession of the securities representative of the capital which duly accredits the representation, which shall be shall immediately be released in accordance with the securities held in custody.
Article 80.- For the timely exercise of the property rights of the Secretariat, in respect of the securities referred to in the previous article, and for immediate knowledge of the agreements to be taken in the corresponding organs or assemblies, the Treasury shall appoint a representative, who shall coordinate his actions with the representative indicated in that article.
Article 81.- Funds resulting from the exercise of the property rights referred to in Article 77 shall be accounted for as provided for in Article 87 of this Regulation. law.
OF FEDERAL FUNDS AND SECURITIES ACCOUNTING
OF THE CONTABLE INFORMATION
Article 82.- The Treasury will concentrate, review, integrate and control the accounting information of the movement of the funds and property values or government care. Federal and, in the opportunity provided for in the Regulation of this Law, will produce the accounting states for their integration into the federal public account.
Article 83.- The federal funds accounting subsystem in charge of the Treasury, authorized and established by competent authority, shall observe the basic principles of the Government accounting and must be organized for:
I.- Daily fetch and account information for income and egress.
II.- Link the federal funds accounting subsystem to the other accounting subsystems of the Federal Government, in order to improve the mechanisms for recording operations.
III.- Link the accounting with the information recorded by the Bank of Mexico of the movement of funds in the current account of the Treasury.
IV.- Establish and maintain the necessary records that provide the information for the economic, financial, and decision-making analysis.
V.- To provide the elements to determine the responsibility of the public servants in the management of funds and values through accounting and administrative controls.
OF THE ACCOUNTING RECORDS
Article 84.- Revenue resulting from collection shall be immediately reflected in the records of the receiving office, except in the case of institutions of authorised credit, which shall be recorded within the time limits laid down in the relevant authorisations.
The auxiliaries will carry the accounting records of the collection established by the Treasury.
Article 85.- Goods that are exceptionally received for payment of debits in favor of the Federal Government, in accordance with the provisions of this Law, shall be recorded in order accounts of the Treasury or of the auxiliaries.
Article 86.- The collection offices of the funds corresponding to the social security contributions, which are available to the Law or to the determination of the Treasury except to concentrate on the latter, they shall comply with the respective accounting requirements and shall reflect the amounts in the accounts of the corresponding accounting subsystem.
Article 87.- Funds resulting from the exercise of the property rights, inherent in the securities representing financial investments of the Federal Government, shall be to register with the federal funds accounting subsystem.
Article 88.- The Treasury shall keep the accounts of the assets, liabilities, assets, income and expenses of the Guarantee Fund for Reintegration to the Federal Erarium and shall record the the resulting information according to generally accepted accounting techniques and guidelines that the Treasury itself dictates.
Article 89.- The Treasury and its auxiliaries will render account of the management of funds, assets and federal securities in the form and terms that lay down the legal provisions.
Article 90.- The Treasury will communicate to the accounting centers of the agencies, which are the auxiliaries who, in accordance with the legal provisions, must render them directly Account for the management of funds, assets and federal securities for the subsequent purposes.
Article 91.- The results of the adeutwo compensation operations, carried out by the Treasury, by the administrative units of the Secretariat or the Federal District Government and the States attached to the National System of Fiscal Coordination, as well as the Municipalities of the latter, shall settle in the corresponding accounting records.
Article 92.- Non-tax credits in charge of the Federation shall be recorded in the accounts of the agencies of the federal public administration.
FUND AND VALUE SURVEILLANCE
Article 93.- The Treasury will monitor and verify the proper functioning of the offices that collect, handle, manage or guard funds or securities of the ownership or care of the Federal Government, and the fulfilment of the obligations incumbent on the auxiliaries of that Treasury and the public servants, in order to comply with the relevant legal provisions.
The privileges of the surveillance of funds and securities that this Law confers on the Treasury shall be exercised without prejudice to those in matters of control corresponding to the Secretariat of the Civil Service.
Article 94.- The Treasury must monitor that the acts performed by the subjects mentioned in the previous article, related to the collection, management, the custody and administration of funds and property or the care of the Federal Government, in the national territory or abroad, comply with the respective legal provisions, preventing the Federal Erarium from being prejudiced. To do this, you have the following powers:
I.- Make visits, inspections, and audits that aim to review income and discharge operations, examining accounting and legal aspects corresponding;
II.- Browse if the remaining budget, own income, financial availabilities, bank account hiring, bank accounts and their returns, comply with the provisions of the Law of Revenue of the Federation, the Budget of the Federation and other provisions that the Secretariat and the Treasury will issue for the purpose in the area of their competence;
III.- Check the stocks of the funds and securities held by the Federation offices;
IV.- Participate in the acts related to the installation, delivery and closing of offices of the Federation that administer funds and securities, in the destruction of securities to be consumed by the administrative authorities of the Federation and in other securities to be established by the Secretariat;
V.- Report to the competent authorities about the anomalies or deficiencies that are observed and recommend the necessary preventive and corrective measures;
VI.- Formulate the observations and responsibilities.
The submission of observations shall be intended to record and remedy any irregularities found in any act of surveillance, which do not involve damage and damages to the Federal Erarium.
The preventive plies of responsibilities shall be intended to record violations of the applicable provisions in which the public servants may incur, and the auxiliaries who are responsible for the collection, management, custody or administration of funds or securities, in which such irregularities result in damages to the Federal Erarium;
VII.- Proceed to the precautionary seizure of assets of those responsible for irregularities, to ensure the interests of the Federal Erarium;
VIII.- Suspend or provisionally separate from its functions where applicable under the Law, the public servants and the auxiliaries they collect, handle, Guard or administer funds or securities, caring for them to be substituted and make formal delivery;
IX.- Impose administrative penalties on public servants and individuals who are infringing on the terms of this Act;
X.- Coassist with the Federal Executive's Dependencies, when they request the assistance of the Treasury in matters of surveillance of funds or property values or to the care of the Federal Government, and
XI.- The others that expressly determine this or other laws.
FUND AND SECURITIES SURVEILLANCE PROCEDURES
Article 95.- When in the course of an investigation the existence of any liability that causes damage or damages to the Federal Erarium is discovered and is not The Commission shall, in accordance with Article 1 (1) of Regulation (EU) No 6176/ of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council, However, this may be extended or reduced to the extent necessary, once it has been definitively determine the amount of liability.
Practiced the embargo, the corresponding documentation will be turned and will be made available to the nearest federal collector office the goods seized for the effects that come under the Act.
Article 96.- If the irregularities that are discovered are serious that justify it, the staff of the Treasury may practice the due diligence. provisionally in charge of the public server or responsible auxiliary, prior to superior agreement.
Article 97.- The consignations to the authorities that must finance the responsibilities discovered by the staff of the Treasury will be made subject to the The following rules:
I.- If these are administrative responsibilities arising from the collection, management, custody or administration of funds and securities, once the file has been formed, the Secretariat of the Public Function.
II.- When it comes to responsibilities that by their nature require the intervention of the judicial authorities of the criminal order, the staff of the Treasury it will form the administrative investigation file with all the actions related to the facts discovered and which tend to check the elements that credit the criminal type and the probable responsibility of the index, taking it to the Prosecutor's Office of the Federation for the previous study the complaint or complaint to the Federal Public Prosecutor's Office if it were to proceed.
Article 98.- Whenever a diligence finds funds or surplus or missing values, the Treasury will proceed as follows:
I.- If left over, you will order your record in accounting by making the Treasury's knowledge to grant it immediately, and in accordance with the provided by the Law of Revenue of the Federation.
II.- When it is missing, it will require the person responsible to perform the drawback on the spot; if he does so and satisfactorily justifies the reason for the act, only give detailed account to the Treasury. If it does not justify it properly or does not restore it, regardless of taking care that in the first case of entry to the amounts or missing values, it will practice the necessary investigations, will make of the knowledge of the Attorney General of the The federation or the competent authority the illegal ones found, according to the law, and will formulate the preventive pliegos of responsibilities and in their case, proceed to carry out the corresponding precautionary embargo.
VIOLATIONS AND PENALTIES
Article 99.- These are administrative violations of public servants and auxiliaries who collect, handle, guard, or administer funds or securities of the property or the care of the Federal Government that establishes this Law, the following:
I.- Do not give or present the notices, data, reports, books, records, rolls, and other documents that are required during the enforcement proceedings;
II.- Approve false facts or alter the books and documents referred to in the previous fraction; or collude with other persons, even if they are not subject to the monitoring, with a view to obtaining some benefit for itself or for third;
III.- Giving in dolly or irregular form the notices, data and reports referred to in the fraction I;
IV.- Do not abide by the observations legally notified by the staff of the Treasury;
V.- Resist the practice of visits and other acts of surveillance;
VI.- Not to provide the collaboration requested by the staff of the Treasury, nor to provide them with the necessary facilities for the exercise of their functions, when they are required for this, and
VII.- False in any other way to the obligations imposed upon them by this Law and its regulatory provisions.
Article 100.- They will also be considered as violations of individuals, natural or moral persons, the following:
I.- Refuse to provide the data, reports or statements that are required to minister to the staff of the Treasury, or object to show the books or documentation, the display of which is legally required for them and which are at their disposal;
II.- Providing the data, reports, or statements that the previous fraction treats in dolous or irregular form;
III.- Failure to appear before the staff of the Treasury in cases where they are summoned for diligence of the service itself, and
IV.- To resist the practice of visits and other acts of surveillance that are to be understood with them, in accordance with the provisions of this Law.
Article 101.- Surveillance personnel will incur serious violations:
I.- For not timely compliance with mobilization orders;
II.- To leave the place that you have flagged for your radication or return to it without express order;
III.- By not rendering the data, reports, and other notices in the form and terms that you point out in the regulatory provisions;
IV.- For failing to integrate, in the manner indicated by the regulatory provisions, the files to be formed on the occasion of their performance;
V.- By not referring or distributing in the form and terms that the regulatory provisions set, the files referred to in the preceding fraction;
VI.- For acting with negligence or neglect in the performance of their duties;
VII.- By not performing the surveillance acts that you must perform;
VIII.- For proceeding dolously in the performance of his or her charge, executing improper acts or omitting those that legally proceed;
IX.- For making false facts in the documentation, reports, or notices that you need to produce on the occasion of your performance;
X.- By altering the books and documents that you examine in the exercise of your office;
XI.- By colluding with other people, even if they are not subject to surveillance, with a view to obtaining some benefit for themselves or for third parties;
XII.- By not saving the reservation due to the orders you receive or the surveillance acts in which you intervene, and
XIII.- For failure to comply with any other obligations imposed on you by this or other laws or regulations.
Article 102.- Subject to the acts of surveillance established by this Law, they shall communicate to the Treasury no later than thirty days after concluded the visit, all cases in which the staff of the Treasury are in excess of their legal powers in order to impose the corresponding sanctions.
Article 103.- Those who commit the offences provided for in Articles 99 to 101 may be punished by the Treasury with a fine of 100 to two hundred days. Minimum daily wage in the Federal District.
Article 104.- Public servants who infringe the provisions of this Law and their Regulations shall be punished in the terms of the Federal Law of Responsibilities of the Public Servants, as long as they have not been sanctioned in accordance with the provisions of the previous article.
Article 105.- Dealing with the application of fines will take into consideration the seriousness of the fact that constitutes the infringement, the economic benefits obtained by the person responsible and the damage and property damage caused to the Federal Erarium, in accordance with the Federal Law of Responsibilities of the Public Servants.
Article 106.- The administrative penalties referred to in the foregoing Articles shall apply without prejudice to the liability of the to contract for damages caused to the Federal Erarium as well as the criminal damages incurred.
Article 107.- Federal authorities will lend to the staff of the Treasury, the collaboration it requires for the performance of their duties.
Equal collaboration shall be provided by the authorities of the States, Federal District and Municipalities as auxiliary of the Federation, when they are required to do so.
Article 108.- The public servants and the auxiliaries of the offices in which any diligence is to be carried out, as well as the individuals, natural persons or (a) a moral with which he is directly to be understood, must provide all kinds of facilities for his/her absence, provide the data and reports requested in writing or in the interrogations to be used and show the books, records, standards and documentation that are legally required, without being able to oppose the practice of the proceedings that prevent this Title.
In the practice of these acts of surveillance, the natural and moral persons referred to in this article shall display in their domicile the books of accounts and documentation to be asked.
Also, when the act of surveillance warrants it, the Treasurer is empowered to request from the banking institutions through the National Banking Commission and of securities, statements of account and any other information relating to the personal accounts of the public servants, auxiliaries and, where appropriate, individuals related to the investigation in question.
Article 109.- The public servants of the Treasury and the auxiliaries to whom the proceedings relating to surveillance and personnel are entrusted You must keep a reservation about the reports and data that you receive, collect, give, or come to your knowledge with such a reason. This obligation shall continue even if the official or employee is separated from the service.
OF THE PROCEDURE FOR SELLING THE GOODS MADE AVAILABLE TO THE TREASURY OR ITS AUXILIARIES
Article 110.- The Treasury or its auxiliaries may sell the goods at their disposal once the corresponding requirements have been met. an agreement to any of the procedures provided for in this Law and in its Rules of Procedure, provided that the price is not less than the value in which they were received, with the addition of the administrative or sales expenses generated, except where the value of the updated value is lower, in which case this will be the minimum selling price.
The base selling price of the goods will be determined by the approval of the Commission of Avaluos of National Goods, authorized credit institutions, public corridor or authorized expert.
The Treasury will be entitled to keep the sales price up to the act of submission of tenders, in those cases where it is deemed to be Reserve will help to stimulate competitiveness among stakeholders and to maximise the selling price.
Except for the exceptions provided for in this Law or in the Fiscal Code of the Federation, for the case of the auction, the sale of the goods under the base selling price.
Article 111.- The Treasury and its auxiliaries may dispose of the goods placed at their disposal through the following procedures:
I. Public Tender;
III. Remate, and
IV. Direct Award.
The remate procedure will be subject to the provisions laid down for it in the Federation Tax Code.
the Treasury and, where appropriate, its auxiliaries, may entrust the disposal of the goods to companies or institutions specialized in the promotion and sale of the goods, where it considers that the intervention of the undertakings concerned makes it possible to make the disposal procedure more efficient, as well as to increase the alternatives of potential buyers and to maximise the prices.
Article 112.- The sale of the goods will preferably be carried out through the public tender procedure, except that the Treasury is not the appropriate procedure to ensure the best conditions for price and opportunity, where it may be possible to opt for one of the other mechanisms provided for in the previous article.
Article 113.- The goods may only be disposed of by direct award, after obtaining the opinion of the Treasury, which shall act in writing, in the following cases:
I. It is goods that are easily decomposed or damaged, or flammable materials, provided that they cannot be stored or deposited in places suitable for preservation in the locality;
II. It is a property whose preservation is unaffordable for the Treasury or its auxiliaries;
III. The value of the goods is less than the equivalent of six months of the Federal District's current minimum wage, or
IV. It is a matter of goods that have been publicly traded or publicly tendered on two occasions, no bidders would have been presented.
Article 114.- The call for disposal of goods shall be published in the Official Journal of the Federation, as well as in a national circulation journal or in one of the federative entity where the goods to be sold are located.
In case the value of the goods does not exceed the equivalent of one hundred times the general minimum wage in force for the Federal District raised per year, it will be sufficient with the publication of the call in the Official Journal of the Federation.
When the value of the goods is not more than thirty times the referred salary for the year, no publication will be required, for which only the The call is a default and visible to the general public within the offices of the Treasury or its auxiliaries, without prejudice to the consideration of some other public places.
In addition to the above publications, the Treasury or its auxiliaries may send corresponding calls by other means, including electronic or documentaries, to people who consider as possible stakeholders.
Article 115.- The calls referred to in the previous article must contain at least:
I. The indication of the convener, either the Treasury or, where applicable, the specification of the auxiliary in question;
II. The indication of the places, dates and times in which the interested parties may obtain the bases or other requirements to participate in the sale procedure and, where appropriate, their cost and method of payment;
III. The general description of the goods or goods to be sold;
IV. The required payment terms;
V. The general criteria according to which the good will be awarded;
VI. The general information about the assurance of the seriousness of the purchase offers;
VII. Deadline, place, date and time at which the registration of the data subjects may be carried out in the case of public tender or auction;
VIII. The deadline for submission of bids, and
IX. The date, time, and place, or in your case, time for the event of failure.
Article 116.- The Treasury or its auxiliaries shall provide all interested parties with equal access to the information related to the disposal of the good of the in question.
Article 117.- They will be prevented from participating in the disposal procedures regulated by this Law, the persons in the cases following:
I. The disabled to perform a job, job or commission in the public service;
II. Those who have not fulfilled their contractual obligations in respect of the matters of this Law, for reasons attributable to them;
III. Those who have provided information that is false or that have acted with intent or bad faith, in any process performed by the Federal Public Administration for the award of a good;
IV. Those who have participated in similar procedures with the Federal Government, are in a situation of delay in the payment of the goods for reasons attributable to them;
V. Those for which they are declared bankrupt or in the form of a creditor tender;
VI. Third parties entrusted with the disposal of the goods, and
VII. Other than for any cause are prevented from doing so by law.
Article 118.- Any act that takes place against the provisions of this Title shall be null and void.
The public servants involved in the performance of the same will be responsible for the non-compliance with the provisions laid down in this Title in terms of the Federal Law on Public Servants ' Responsibilities without prejudice to the criminal liability that corresponds to the laws.
Article 119.- Good will be awarded to the person offering the best purchase price conditions, taking into account the economic or opportunity terms, provided that it meets the requirements in the disposal procedure.
The Treasury or its auxiliaries will issue the ruling in which it will record the analysis of the accepted purchase offers and mention the discarded ones.
Article 120.- In the sales of the Treasury or its auxiliaries, the payment must preferably be agreed upon in a single exhibition, except for justified cause and, in this Case, the relevant interest shall be established under market conditions.
Article 121.- The Treasury or its auxiliaries may establish conventional penalties by the successful tenderer for arrears in their payment obligations.
Article 122.- The Treasury or its auxiliaries shall refrain from formalizing any disposal, where the information provided by competent authority is elements to assume that the resources with which the corresponding good will be paid, do not have a lawful origin.
Article 123.- The Treasury or its auxiliaries shall proceed to declare a public tender or auction or, where appropriate, one or more items of property of the As appropriate, where the positions presented do not meet the requirements set out by the convenor or, where appropriate, the prices offered are not acceptable.
Article 124.- The payment must be made within five business days counted from the day of the failure.
The physical delivery and receipt of the movable property shall be made within five working days after the date on which the entire amount is covered.
The property shall be held on the date on which the entire payment of the immovable property is covered.
The corresponding scribage may not exceed a period of more than forty-five working days counted from the day after the date of the award.
Where the receipt of the goods is not made for reasons attributable to the buyer, the buyer shall assume any risk inherent in the goods, except that obey or fault the staff of the Treasury or its auxiliaries.
Article 125.- The goods subject to disposal must pass to the property of the acquirer free of charge.
Article 126.- The product that is obtained from the disposal of the goods in accordance with the provisions of this Title, shall enter the Treasury of the Federation.
OF THE PUBLIC TENDER
Article 127.- The call will establish, where appropriate, the cost and the form of payment of the bases, as it will be fixed for the recovery of the the publication of the notice and of the documents which are delivered. The interested parties may review the basis for the payment of the same.
Article 128.- The time limit for the submission and opening of the purchase offers may not be less than ten business days from the date of publication of the invitation to tender.
Article 129.- The bases will be available to the interested parties from the date of publication of the call up to five calendar days prior to the event submission or opening of purchase offers and contain at least the following:
I. The exact reference of the call to which they correspond;
II. Detailed description of the object of the sale and whether it is real estate, the mention of its linderings, colindances and location thereof;
III. The date, place, and time to display photographs, catalogs, plans, or to make a visit to the place where the goods are located, which will be made by written request;
IV. The documents for which the person concerned will accredit his legal personality;
V. The place, date and time of the meeting of the board of clarifications, which must be carried out at least five working days prior to the date of presentation or opening of the purchase offers. In addition, the indication that attendance at meetings which, where appropriate, may be carried out will be optional;
VI. Instructions for preparing and delivering or submitting purchase offers, making mention that such offers must be firm;
VII. The date, time, and place for the presentation, delivery, and opening of purchase offerings;
VIII. The term and amount for the delivery of the guarantee of seriousness of the offers of purchase, as well as the modality of the same;
IX. The clear and detailed criteria for the award of the good;
X. The payment terms;
XI. Conventional penalties for non-compliance with obligations arising from the award, as well as for backwardness in the payment of the good;
XII. Form and terms for the formalization of the operation and physical delivery of the good. In the case of real estate, the expenses, including those of writing and taxes to be caused shall be by account and absolute responsibility of the acquirer;
XIII. The indication of the causes of disqualification from the tender;
XIV. The causes for which the tender may be declared deserted, and
XV. Any other that according to the nature of the good and its condition of sale point out the Treasury or its auxiliaries.
Article 130.- For justified reasons and provided that the number of bidders is not limited or favored, the Treasury and its auxiliaries may modify the basis of the invitation to tender for up to five calendar days before the date of submission of the tenders and their advertising must be carried out in the same terms and circumstances as in the call, unless they are made known to the board of The Commission will be able to provide information to all the Member States. a copy of the minutes in which the amendments are taken into account.
The modifications referred to in the preceding paragraph may not consist of the substantial replacement or variation of the goods, or the addition of other goods.
Article 131.- Interested parties who meet the requirements outlined in the call and at the bases will have the right to submit or submit their purchase.
Article 132.- Those who participate in the tenders must guarantee cash or government securities as available in the call or in the bases, in favor of the Federation's Treasury, the seriousness of the offers of purchase and the fulfillment of the obligations arising out of the contracts of sale.
The Treasury or its ancillary auxiliaries shall retain the amount of guarantees that have been submitted until the judgment is issued. From that date they shall return the amount corresponding to each of the persons concerned, except that of the person to whom the goods were awarded, the amount of which shall continue as a guarantee for the fulfilment of their obligation and may be applied as part of the sale price.
Article 133.- The act of presentation and opening of purchase offers, in which the bidders who have covered the cost of the bases and their requirements, shall be carried out in accordance with the following:
I. The bidders will deliver their purchase offers in a closed manner in an inviolable form, and will proceed to read aloud of the offers presented by each of the interested parties, informing them of those that, if any, are discarded for not comply with the established requirements and the reasons for such determination;
II. The convener shall carry out the analysis of the tenders submitted, in full accordance with Article 119 and on the basis of criteria of impartiality and honesty;
III. The participants will sign all the offers submitted. In case the opening of all the purchase offers is not made on the same date, the envelopes containing them will be signed by the bidders and the public servants of the Treasury or its auxiliaries and will be in the custody of the convener, and in any case shall continue the opening of the envelopes on the following working day;
IV. In case the failure of the tender is not performed on the same date of the act of presentation and opening of the offers of purchase, the Treasury or its auxiliaries, shall, as the case may be, point out the date, place and time at which the meeting will be held public in which the failure of the invitation to tender shall be made known within the following 10 working days from the date of completion of the act of opening of the purchase offers;
V. The decision of the tender, to which the bidders who participated in the stages of presentation and opening of purchase offers, will be able to attend the public meeting will be made known. In replacement of this meeting, the Treasury or its auxiliaries may choose to communicate in writing the failure of the tender to each of the bidders;
VI. In the same act of failure or attached to the communication referred to in the previous fraction, the Treasury or its auxiliaries, shall provide in writing to the bidders, the information about the reasons why its proposal, if any, was not chosen, and
VII. The Treasury or its auxiliaries will raise the minutes, which must be signed by the bidders, in which the participation of the bidders, the amount of their offers of purchase, the accepted or discarded offers, the reasons for the reasons for which they were disposed of, from the base selling price, the name of the winner for each good, the amount obtained for each sale, as well as those aspects that are relevant and worthy to be entered in that act.
Article 134.- In the event of a tie in the public tender procedure, a live auction will be held in that event, which will seek to stimulate the competition between the tied, being considered as the base selling price of the tie. In this case, the good will be awarded to the bidder offering the highest price.
Article 135.- The successful tenderer shall lose in favour of the Treasury or its auxiliaries, the guarantee which it has granted if, for reasons attributable to it, the operation is not formalizes within the period referred to in Article 124, the Treasury or its auxiliaries being able to award the contract to the participant who has presented the second highest solvent proposition that has not been disqualified; and so on if the latter does not accept the award, provided that their position is greater than or equal to the fixed sales base price.
In the event that the lack of formality of the award is attributable to the Treasury or its auxiliaries, the winning bidder may request that they be reimbursed the non-recoverable expenses incurred by the public tender process, as long as they are reasonable, duly verified and directly related to the invitation to tender in question.
The delay of the Treasury or its auxiliaries in the formalization of the contracts resulting from the award, will extend the date of compliance of the obligations assumed by both parties.
OF THE AUCTION
Article 136.- The board of bidders in which the goods auctioned to the best bidders will be awarded will be developed in the following terms:
I. A public servant of the Treasury or its auxiliaries, depending on the good in question, will physically display the object of auction provided that the nature of the auction permits;
II. The interested parties may improve their tenders during the conclusion of the auction, for which they must expressly express it, through the means that the convener has authorized, in the presence of the other participants and the person in charge of the the auction, who shall have the obligation to settle such situations, as well as anything that occurs at the auction, in the minutes that the auction takes place;
III. The auctioneers will have time intervals that will be released prior to the start of the event, which will be used to improve the last position expressed, and
IV. The good will be awarded to the offer offering the best price and opportunity conditions for the Treasury and its auxiliaries.
In the auction bases, you must provide for the instructions to present the purchase offers, the mode that will be used for the auction, as well as the rules to which it will be subject.
Article 137.- Without prejudice to the application of the provisions provided for in the First Chapter of the Present Title, they shall apply to the auction, they do not contravene their specific rules, the provisions corresponding to the public invitation to tender.
ARTICLE FIRST.- This Law will enter into force on January 1. 1986.
ARTICLE SECOND.- The Federation Treasury Act of December 19, 1959 is repealed. Your Rules of Procedure and related administrative provisions shall remain in force in all that do not object to this Law, while the Rules of Procedure are issued.
ARTICLE THIRD.- The other legal provisions are repealed as far as this Law is concerned.
ARTICLE FOURTH.- The Guarantee Fund for Reintegration to the Federal Erarium, established by this Law, will assume the rights and obligations that the Fund's accounting will report for Compensation to the Federal Erarium, as well as those arising from liabilities constituted during the life of the Law which is repealed and the amount of which would not have been claimed, except those that will be claimed after the end of the term Five years from the date on which the competent authority was in aptitude legal to notify the statement of responsibilities to the public servant to whom it has been constituted.
The Treasury, in coordination with the auxiliaries entrusted with the liquidation or payment of personal services, will gradually incorporate the name of the Guarantee Fund for Reintegration to the Federal Erarium in the systems, procedures, registers, numbered official forms and stationery that mention the Fund for Compensation to the Federal Erarium. In the meantime, any reference to the latter shall be understood as the Guarantee Fund for Reintegration to the Federal Erarium.
ARTICLE QUINTO.- The payments to cover credits in favor of the Federal Government, which are pending the entry into force of this Law, will be accepted, formalized and shall be carried out in accordance with the procedure laid down therein.
ARTICLE SIXTH.- For the purposes of Article 64 of this Law, while the revocation of the trust constituted with National Financial, S. N. C., is processed and consumed. Partial or total investment of the Fund for Reintegration to the Federal Erarium, the Treasury will receive, deposit with the Bank of Mexico and will agree to the investment in government securities of the returns received by the trustee.
Mexico, D. F., at December 19, 1985.- Fernando Ortiz Arana, President.-Heading.- Relief Diaz Palacios, Sen. President.-Heading.- Jua Moises Calleja, Dip. Secretary.-Heading.- Guillermo Mercado Romero, Sen. Secretary.-Heading.
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, Federal District, at the nineteenth day of December of a thousand nine hundred and eighty-five.- Miguel de la Madrid H.-Rubrica.-The Secretary of the Interior, Manuel Bartlett D.-Heading.-The Secretary of Finance and Public Credit, Jesus Silva Herzog.-Heading.-The Secretary of Programming and Budget, Carlos Salinas de Gortari.-Heading.