SECRETARY OF FINANCE AND PUBLIC CREDIT

Federation Fiscal Code REGULATION.

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

ENRIQUE PEÑA NIETO, President of the United Mexican States, in exercise of the faculty conferred on me by article 89, fraction I of the Political Constitution of the United Mexican States, and with basis in Articles 31 of the Organic Law of the Federal Public Administration and 10; 14-B; 20; 22; 26; 27; 28; 32-F; 49; 52; 52-A; 81; 83; 137; 141; 146-B; 163; 165; 175; 180 and other relative of the Fiscal Code of the Federation, I have had good issue the following

FEDERATION TAX CODE REGULATION

TITLE I

General Provisions

Article 1.- For the purposes of this Regulation:

I. Tax Authorities, those administrative units of the Secretariat of Finance and Public Credit, of the Tax administration, of the federal entities coordinated in federal income that under their local laws are authorized to administer, check, determine and collect federal revenues, from the administrative organs and of the decentralised bodies exercising the powers in the field of taxation laid down in the Code and other tax laws, within the scope of their respective powers, and

II. Code, the Fiscal Code of the Federation.

Article 2.- The obligation to submit applications, statements and notices to the Tax Authorities shall be carried out in the terms of the applicable tax provisions and, in their case, in accordance with the procedures laid down in this Regulation and in the general rules issued by the Tax Administration Service.

The notices must be presented in conjunction with the income tax declaration, unless the respective provisions set a different time limit for to do so or that there is no obligation to make such a declaration; in the latter case, the submission of the notices must be made within 15 days of the date on which the legal case is updated or the fact that it is motivated.

Dealing with notices related to social security contributions, if the respective provisions do not set a time limit for their submission, the same shall be done within the the 15 days following that in which the legal case is updated or the fact that it is motivated.

When expressly stated in the approval of the official form of the declaration that includes the information required by the notice in question, the taxpayer shall not submit such notice. independently.

Article 3.- The endorsements that are practiced for tax purposes shall be valid for one year, counted from the date on which they are issued, for which the Tax Authorities accept the guarantees in relation to the goods which are offered to guarantee the tax interest or where it is necessary to have an endorsement in terms of the provisions of Chapter III of Title V of the Code.

The endorsements referred to in the preceding paragraph shall be carried out by the following expert experts:

I.            The Institute of Administration and Avaluos of National Goods;

II.           Credit institutions;

III.          Public corridors with registration in force with the Secretariat of Economy, and

IV.         Companies engaged in the sale or auction of goods.

The Fiscal Authority in the cases that proceed and through the procedure that the Tax Administration Service establishes by means of general rules, may request the practice of a second one. The value determined in that value shall be the value prevailing.

In cases where, after carrying out the assessment, construction, installations or permanent improvements to the immovable property concerned are carried out, the securities entered in that provision shall be without effect, even if the period laid down in the first paragraph of this Article has not elapsed.

In the endorsements referred to a date prior to that in which they are practiced, the following shall be carried out:

a) The value of the good to the date on which it is practiced shall be determined;

b) The amount obtained according to the previous fraction will be divided between the factor that is obtained from dividing the Index National Consumer Price for the immediate month preceding the month in which the endorsement is practiced, between the index of the month to which the value is referred, and

c) The result that is obtained according to the operation referred to in the preceding paragraph shall be the value of the good to the date to which the guarantor is referred. The valuer may make adjustments to this value where there are reasons to justify it, prior to the submission of the endorsement, which shall be expressly stated in the same document.

Article 4.- For the purposes of Article 6, fifth paragraph of the Code, holds shall not be held on the amounts transferred to the retainer by way of contributions in express and separate form of the main consideration, except that in accordance with the applicable tax provisions, the retention must be carried out on the amount of the contribution transferred.

Article 5.- For the purposes of Article 9, fraction I, paragraph (a) of the Code, it is considered that natural persons have not established their house in Mexico, when they temporarily inhabit real estate. for tourism purposes and its vital interests centre is not in national territory.

Article 6.- For the purposes of Article 9, fraction II of the Code, a moral person is deemed to have established in Mexico the principal administration of the business or its effective address, where the place where the person or persons who take or execute the decisions of control, direction, operation or administration of the moral person and of the activities which they perform is located in the national territory.

Article 7.- For the purposes of Article 12 of the Code, except as expressly provided for in that order, the calculation of the time limits shall begin to be counted from the day following that in that the notification of the administrative act or resolution takes effect.

The time of receipt of documents in the office of parts of the administrative units of the Tax Administration Service, will be the one for such effects to be established in the rules of character general issuing such an unconcentrated organ.

For documentation whose presentation is to be made within a legal period, the 24 hours corresponding to the day of expiration shall be considered to be working, as follows:

I.            For the purposes of the tax box, the reception schedule shall be 00:00 at 23:59 hours, and

II.           Where the presentation can be made by means of a printed document, it shall be received on the following working day, within the time of reception set out in the second paragraph of this Article.

Article 8.- For the purposes of Article 17-H, fraction VII of the Code, it is understood by electronic means that the certificates issued by the Tax Administration Service are contained, any electronic storage device, optical or any other technology, where the unconcentrated organ retains the certificates and their relationship to the private keys thereof.

Article 9.- For the purposes of Article 17-H, part X, point (c) of the Code, the Fiscal Authority shall be deemed to act in the exercise of its powers of verification from the moment when performs the first management for the notification of the document ordering its practice.

Article 10.- For the purposes of Article 17-H, sixth paragraph of the Code, where the application does not comply with the requirements laid down in the general rules issued by the Service Tax administration, the Tax Authority may require information or documentation from the taxpayer, giving it a period of ten days, counted from the date on which the notification takes effect, for presentation. After that time limit without the taxpayer providing the requested information or documentation, his or her application shall not be submitted.

For the purposes of the preceding paragraph, the three-day period referred to in the sixth paragraph of Article 17-H of the Code shall begin to be computed from the fact that the requirement has been met.

Article 11.- For the purposes of Article 17-K, fraction I of the Code, in case the taxpayer enters his/her tax box to consult the pending digital documents to be reported or an indeft time, generating the electronic acknowledgement, the notification shall be carried out on the following working day.

TITLE II

Of Taxpayers ' Rights and Obligations

CHAPTER I

From the Requirements of Promotions and Representation to Tax Authorities

Article 12.- For the purposes of Article 18-A, fraction II of the Code, residents abroad who in accordance with the legislation of the country in which they are resident are not required to have a tax identification number, they will not point to the promotions that they present to the Tax Authorities.

Article 13.- For the purposes of Article 19, first and fifth paragraphs of the Code, the representation of persons shall be credited when the person promoting on his/her behalf is conferred a general power for administrative acts, of administration and domain or for litigation and collection with all general faculties and those requiring special clause under the law, provided that the signatures are ratified before the public authorities or, where appropriate, before the tax authorities, except the applicable tax provisions require the presentation of a power with specific characteristics for any particular process.

CHAPTER II

Payment, Return, and Contributions Compensation

Article 14.- For the purposes of Article 20, seventh paragraph of the Code, payment by personal checks may be made when they are issued from the taxpayer account and are issued by the Commission to cover the whole of contributions and their accessories by means of periodic declarations, even in the case of payments made by public authorities which are obliged to determine and find out contributions from third parties, provided they comply with the requirements of this article and those laid down in the general rules that the Tax Administration Service may issue for that purpose.

The check by which the contributions are paid and their accessories must be issued in favor of the Federation's Treasury; in the case of contributions that the entities administer (a) a statement of reasons, in favour of its treasury or equivalent body and, in the case of social security contributions raised by a decentralised body, in favour of the body itself.

The checks referred to in this Article shall not be negotiable and their amount shall be paid exclusively to the bank account of the Treasury of the Federation, the local treasury or the equivalent organ or the relevant decentralised body, as the case may be.

The payment of tax credits may be made with personal checks of the taxpayer that comply with the requirements of this article, through the reporting agents in the the time to carry out any due diligence of the administrative procedure. The respective minutes shall include the identification and value of the cheque, as well as the number of the official receipt issued.

Article 15.- For the purposes of surcharges referred to in Article 21 of the Code, the payment of contributions or benefits shall be deemed to have been made in a timely manner. where the taxpayer makes the payment by way of compensation against a balance in favour or payment of the undue payment, up to the amount of the payment, provided that the statement containing the balance has been filed for or has been paid the undue prior to the date on which the contribution was paid or the use in question.

When the presentation of the declaration containing the balance in favour or the payment of the undue payment has been carried out after the date on which the payment was made contribution or benefit to be paid, the surcharges shall be caused by the period between the date on which the contribution or use was paid and the date on which the balance was incurred in favour or the payment of the undue compensation.

Article 16.- For the purposes of Articles 21 and 22-A of the Code, when the taxpayer is required to pay surcharges or the Tax Authorities must pay interest, the applicable rate in the same month or fraction of the same period, shall always be the one in force on the first day of the month or fraction concerned, irrespective of whether the rate of surcharges or interest varies within that period.

Article 17.- For the purposes of Article 22 of the Code, in the case of balances in favor of the taxpayer as a guarantee of the tax interest, the update and the interest to Federal tax will cease to be generated at the time the Fiscal Authority accepts it.

Article 18.- For the purposes of Article 22-A of the Code, interest payable shall be computed for each month or fraction that elapses and the corresponding retention shall be made, following the procedure for establishing the Tax Administration Service by means of general rules.

Article 19.- For the purposes of Article 23 of the Code, where the taxpayer does not make the total contribution compensation, it may continue to offset the remaining balance to please in future payments or request your return.

Article 20.- For the purposes of Article 26, fraction X, fourth paragraph, point (c) of the Code, effective control to direct administration, strategy or principal A moral person's policies may be expressly or tacitly granted.

It shall not be understood as falling within Article 26, part XI of the Code, companies which register in the register or book of shares or social parts to members or shareholders natural and moral persons who do not provide them with the documentation necessary to carry out the verification referred to in that fraction, provided that they retain a copy of the evidence issued by the Tax Administration Service at the request of the partner or shareholder in question, in which it is pointed out that it was delivered to that unconcentrated organ the documentation showing that the obligation to retain and find out the income tax caused by the legal entity or the social partners or, where applicable, the copy of the respective tax opinion has been fulfilled.

Article 21.- They are not considered to be included in the assumption of Article 26, fraction XIV of the Code, persons to whom the residents abroad provide services to them. personal or independent persons who are covered by residents abroad, provided that they notice the name and address of the resident abroad who provides services to them and manifests in protest of saying truth that they do not know the amount of the perceptions paid to that resident in the and accompany it with a record signed by that resident abroad in which he or she manifests that he or she knows his responsibility to pay the tax that derives from the perception of such income.

The notice referred to in the preceding paragraph shall be filed with the Fiscal Authority within 15 days of the date on which the resident abroad begins to lend his or her services and must comply with the requirements that the Tax Administration Service may establish by means of general rules.

CHAPTER III

From the Enrollment and Notices in the Federal Taxpayer Register

SECTION I

From the Enrollment in the Federal Taxpayer Register

Article 22.- For the purposes of Article 27 of the Code, applications for registration in the federal taxpayer registry shall be as follows:

I. Registration of Moral Persons residing in Mexico and of Moral Persons residing in Mexico Foreign establishment with permanent establishment in Mexico;

II. Registration and Cancellation in the Federal Register of Taxpayers by Merger of Societies;

III. Registration and cancellation in the federal taxpayer register for total excision of companies;

IV. Partial division of partnerships;

V. Participation Association Enrollment;

VI. Enrollment of moral persons residing abroad without permanent establishment in Mexico;

VII. Registration of natural persons residing in Mexico and natural persons residing abroad with permanent establishment in Mexico;

VIII. Enrollment of natural persons without economic activity;

IX. Registration of natural persons residing abroad without permanent establishment in Mexico, and

X. Trust Enrollment.

The moral persons required to apply for registration in the federal taxpayer register shall indicate the name of their legal representative in their application for registration to the record.

Article 23.- For the purposes of the previous article, moral persons residing in Mexico shall submit their application for registration in the federal taxpayer register on the the time at which the minutes or the constituent document is signed, through the public purse seised by the constituent instrument concerned, including the cases in which companies are constituted on the occasion of the merger or division of persons moral.

Moral persons who do not constitute before the public purse must submit their application for registration within the month following the month in which the contract is signed, or the publication of the decree or legal act originating from them.

When the moral persons require, before the public purse, in the legal instrument subscribed to them of origin, a certain and certain later date or a suspensive condition for their arise, submit their application for registration to the federal register of taxpayers on the date set out in that instrument or when they comply with that suspension condition or, where appropriate, may be carried out by the public purse in the terms that the Administration Service establishes for that purpose Tax by general rules.

In the other cases, the application for registration shall be submitted within the month following the day in which:

I. The legal assumption or the fact that results in the presentation of statements is updated periodic, payment or information by themselves or on behalf of third parties, and

II. The taxpayers referred to in Chapter I of Title IV of the Tax Act on the Rent, initiate the provision of your services.

Article 24.- For the purposes of Article 22 of this Regulation, the contributors listed below shall enter into the following terms:

I. Registration and cancellation in the federal register of taxpayers by merger of companies submit to the company that arises on the occasion of the merger, whereby that company shall have the obligation to present the notice of merger referred to in Article 14-B, part I, point (a) of the Code and the notice of cancellation in the federal register of taxpayers on behalf of the merging companies;

II. Registration and cancellation in the federal taxpayer register for total excision of companies shall be presented by the split company designated in the division agreement, and must provide the key to the federal taxpayer registry of the breakaway company, who shall be relieved to present the cancellation notice.

Other companies which, where appropriate, arise as a result of the division, shall submit the application only registration in the federal taxpayer register;

III. Registration on the federal register of taxpayers by partial division of companies (a) shall be submitted by the divided companies, and shall provide the key to the federal taxpayer registry of the breakaway company; and

IV. Residents abroad without permanent establishment in Mexico who do not have a representative on national territory, shall submit their application for registration in the federal taxpayer register, as well as the notices referred to in Article 29 of this Regulation, including by registered mail with acknowledgement of receipt, to the consulate the nearest Mexican to the place of his or her residence or to the authority which These effects authorize the Tax Administration Service.

Article 25.- For the purposes of Article 27 of the Code, administrative units and administrative organs disconcentrated from the dependencies and other areas or organs of the Federation, of the federative entities, of the municipalities, of the decentralized organizations and of the autonomous constitutional bodies, which have authorization of the public body to which they belong, must register in the federal register of taxpayers to meet their tax obligations as retainer and as a taxpayer separately from the public entity to which they belong.

For the purposes of the registration referred to in the preceding paragraph, the name shall start with the name of the public entity to which the applicant belongs, followed by the name of the identify and be established in the document containing the organic structure of the public entity to which it belongs. The date of commencement of operations to be entered in the application for registration shall be the date of authorization granted to him by the public authority.

Article 26.- For the purposes of Article 27, fifth paragraph of the Code, persons who obtain income from those mentioned in Chapter I of Title IV of the Tax Act on the Income, they must provide their employers with the data necessary for their registration in the federal register of taxpayers and, in the event that they are already registered in that register, they will have to verify this circumstance. Where the taxpayer does not have proof of his or her registration, he or his employer may apply to the competent Fiscal Authority.

The employer shall provide the taxpayer with the proof of registration and the copy of the application submitted by them for that purpose within seven days of the one in which you have registered.

Article 27.- For the purposes of Article 27, seventh paragraph of the Code, when state laws establish that the signature and authorization of public deed are performed at the same time, taxpayers will have one month, as soon as they are signed. and authorize such writing, to check with the public purse that they have filed the application for registration or the notice of liquidation or cancellation of the moral person concerned, in the federal register of taxpayers.

In the event that the taxpayer does not comply with the above paragraph, the public purse must inform the Tax Administration Service of such omission, plus take the working day following the day on which the period laid down in the above paragraph is completed.

Article 28.- For the purposes of Article 27, the eighth paragraph of the Code, public fedators are considered to be the persons who are constituted or are protocoled Moral persons whose members or shareholders are required to apply for registration in the federal taxpayer registry, have established the key of the federal taxpayer registry for each shareholder or shareholder when:

I. Add to the appendix of the minutes or public deed in question, copy of the tax identification or record of the tax record issued by the Tax Administration Service;

II. Make sure that the copy of the tax identification card or record record tax, work in other minutes or public deed previously granted to the same public office and indicate this circumstance, or

III. Asien in the public deed or deed in question, the key to the federal registry of taxpayers contained in the tax identification card or in the record of the tax registration provided by the shareholders or shareholders whose copy is in their possession or, in the case of partners or shareholders resident abroad, the record or deed publishes the statement under protest to tell the truth of the delegate that the person or the associate, resident in Mexico, shall present the relationship referred to in Article 27, fourth paragraph of the Code, at the latest by 31 March of the following year.

It is considered that the provisions of the above fractions are met when the public fedarios request the key of the federal taxpayer registry, the identification card tax or the record of the tax registration issued by the Tax Administration Service and do not provide them, provided they give notice to this unconcentrated organ of this circumstance and they settle in their protocol the fact that they have formulated the This request is not addressed.

It is considered that the public fedatarios verified that the key of the federal registry of partners or shareholders of moral persons appears in the public scriptures or minutes. referred to in the first paragraph of this Article, when it is transcribed in the minutes of its own record, or added to the appendix thereof, or is provided to the public servant by the delegate who is present in his or her protocolization and settle in the corresponding writing.

Dealing with the constitution of moral persons for non-profit purposes referred to in Title III of the Law on Income Tax or the protocolization of minutes of assembly of such persons, the public purse shall be required to provide such a circumstance in the relevant minutes, and to indicate the social object thereof.

SECTION II

From the Notices to the Federal Taxpayer Register

Article 29.- For the purposes of Article 27 of the Code, natural or moral persons shall, where appropriate, submit the following notices:

I. Change of name or social reason;

II. Change of capital regime;

III. Correction or renaming;

IV. Tax domicile change;

V. Suspension of activities;

VI. Resumption of activities;

VII. Updating of economic activities and obligations;

VIII. Opening of establishments, branches, premises, fixed or semi-fixed positions, places where store goods and, in general, any premises or premises used for the performance of activities;

IX. Closure of establishments, branches, premises, fixed or semi-fixed positions, places where store goods and, in general, any premises or premises used for the performance of activities;

X. Settlement start;

XI. Succession opening;

XII. Cancellation in the federal taxpayer registry for succession settlement;

XIII. Cancellation in the federal death taxpayer register;

XIV. Cancellation in the federal taxpayer record for total asset settlement;

XV. Cancellation in the federal taxpayer register for total cessation of operations;

XVI. Cancellation in the Federal Register of Taxpayers by Merger of Societies;

XVII. Tax residency change, and

XVIII. Start of business contest procedure.

The notices referred to in this article must be filed within the month following the month in which the legal case is updated or the fact that it is motivated, prior to the submission of any processing to be carried out before the Tax Administration Service, with the exception of the notices referred to in fractions IV, X, XIV, XV and XVII of this Article, which shall be submitted in accordance with Article 30, fractions III, VII, XI, XII and XIV of this Regulation, respectively.

Overseas residents with permanent establishment on national territory who are required to register in the federal taxpayer register in accordance with the Article 22, fractions I and VII of this Regulation shall, where appropriate, present the notices set out in this Section.

Article 30.- For the purposes of the previous article, you will be the following:

I. The notice of change of capital regime, will be presented by moral people who change their capital regime to the public purse seite or become another type of company;

II. The notice of correction or name change shall be made by the natural persons who change or correct their name or surname in the terms of the applicable legal provisions;

III. The tax domicile change notice shall be filed within the time limit laid down in Article 27, the first paragraph of the Code, from the fact that the taxpayer or the retainer establishes its domicile in a different place than the one that they expressed in the federal taxpayer register or when a new tax domicile is to be considered in the terms of the Article 10 of the Code.

The notice referred to in this section shall also be submitted when data relating to the Tax domicile resulting from the change of official nomenclature or numbering;

IV. The suspension and resumption of activities notices will be presented in the following assumptions:

a) Of suspension, when the taxpayer physically interrupts all of its economic activities place at the time of the submission of periodic declarations, provided that it is not required to comply with other periodic payment obligations, by itself or on behalf of third parties.

The persons who make the payments referred to in Chapter I of Title IV of the Tax Act The income must present the notice indicated in the paragraph above by the taxpayers to whom they make such payments, when they cease to provide the services for which they would have been obliged to apply for their registration. the time limit for its submission from the day on which the delivery of the services.

The presentation of the notice referred to in this paragraph frees the taxpayer from the obligation to present periodic declarations during the suspension of activities, except for those of the financial year in which the activities are interrupted and in the case of contributions caused not yet covered or declarations relating to periods prior to the start date of the suspension of activities. The foregoing shall not apply to the taxpayers referred to in Chapter I of Title IV of the Income Tax Act, the notice of which has been filed by the employer but continues to provide services to another employer or have other types of economic activities for tax purposes or periodic obligations.

During the period of suspension of activities, the taxpayer is not relieved to present the other notices provided for in Article 29 of this Regulation, and

b) Resume, when the contributor after being suspended from activities that give rise to the submission of periodic declarations, return to any economic activity or have a periodic payment obligation, by itself or on behalf of third parties.

The persons who make the payments referred to in Chapter I of Title IV of the Tax Act Income shall provide the notice referred to in this paragraph by the taxpayers to whom they make such payments and that in the federal register of taxpayers they are in suspension of activities;

V. The notice of updating of economic activities and obligations will be presented when the taxpayer:

a) Start or stop performing an economic activity that results in the modification of the key the catalogue of economic activities issued by the Tax Administration Service or change its preponderant activity;

b) Opte for a different frequency of compliance with respect to an activity or obligation already manifested in the federal taxpayer register, or, where it chooses not to make interim or final payments, in terms of the tax provisions;

c) Choose a different tax option than what you are applying, with respect to the same activity (a) economic activity and the result of a change in tax obligations, involving a different taxation regime, and

d) Have a new periodic tax obligation of self or third party payment or when you stop have any of these.

Taxpayers who exercise the option of not accumulating the income that corresponds to them in society spousal and are registered in the federal registry of taxpayers, will not present the notice of updating of economic activities and obligations for this activity, in terms of the provisions of the regulation of the Law of the Tax on the Rent;

VI. The notice referred to in Article 29, fraction VIII of this Article shall not be required. Regulation, where the premises or establishments to which it refers are located in the tax domicile expressed by the taxpayer for the purposes of the federal taxpayer register;

VII. In cases where the settlement exercise is initiated, the start of settlement notice is shall submit within the month following the date of the submission of the statement of the financial year in advance, in accordance with Article 11 of the Code;

VIII. The notice of the opening of succession will be filed by the legal representative of the succession in the case of a person who is obliged to submit periodic statements on his own account dies. The filing of this notice shall be made after accepting the charge and in advance of the cancellation notice in the federal register of taxpayers for settlement of the succession.

You shall not be required to present the notice to which this fraction refers when the person who dies it has been obliged to make periodic declarations solely for personal services or is suspended from activities except in the latter case where the taxpayer has certain tax credits;

IX. The cancellation notice in the federal death taxpayer register will be filed by any family member of the the person who has died or the third party concerned, provided that the assumptions for the submission of the succession notice are not updated;

X. The cancellation notice in the federal taxpayer registry for succession settlement will be filed by the legal representative of the succession when the settlement of the succession has been completed;

XI. The cancellation notice in the federal taxpayer register for total settlement of the asset will be filed by the taxpayers who are taxed in the terms of Title II of the Income Tax Act, together with the final declaration of the total liquidation of the company's assets as referred to in Article 12 of the said Act.

For the purposes of the preceding paragraph and of Article 76, fraction V of the Income Tax Act, when the financial year the settlement referred to in Article 12 of the same order, for a period of less than three months, the taxpayer shall present the notice to which this fraction is referred together with the statement of the liquidation exercise;

XII. The cancellation notice in the federal taxpayer register for total cessation of operations will be presented by the Foreign residents who stop performing operations in Mexico or close their permanent establishments.

The notice to which this fraction refers must also be presented by moral persons who are not required to present the procedure provided for in Article 24, fractions I and II of this Regulation and by the trusts that are extinged, as well as by the civil organizations and trusts authorized to receive tax-deductible donations.

The calculation of the time limit for the submission of the notice referred to in this section starts once the last statement to which taxpayers are obliged;

XIII. The notice of cancellation in the federal register of taxpayers by merger of companies, will be presented by the company (a) the merger where the latter is the subsidiary and the merger notice referred to in the Article shall be submitted to it. 14-B, fraction I, point (a) of the Code.

The notice to which this fraction refers must be submitted once the merger takes place and must contain the key of the federal register of taxpayers, as well as the name or social reason of the merging companies and the date on which the merger was carried out;

XIV. The tax residence change notice must be filed when the physical and moral persons cease to be resident in Mexico at the latest within the immediate fifteen days prior to that in which the change of tax residence occurs and no more than two months in advance, and

XV. The notice of initiation of the business contest procedure will be presented as soon as the demand for application for a trade contest.

Article 31.- For the purposes of Article 27, the 10th and tenth second paragraphs of the Code, the Tax Administration Service, if applicable, will assign a new key to the federal registry of taxpayers in the case of change of name, denomination or social reason, or as a result of correction of errors or omissions that give rise to such changes.

Article 32.- For the purposes of Article 27, the third paragraph of the Code, it shall be deemed to be the establishment of natural persons engaged in agricultural, livestock, forestry or forestry activities. fishing, the places below are specified:

I. Dealing with agricultural activities or silviculture, the predium where I performed the activity, identifying it by its location and, if applicable, its name;

II. Dealing with livestock activities, the ranch, stable or farm, identifying it by its location and, where appropriate, its name, and in the case of beekeeping, the place where the product is stored extracted from the hives, and

III. Dealing with fishing activities, the place where the fish is stored, provided it belongs to the person that performs the activity.

CHAPTER IV

From Accounting

Article 33.- For the purposes of Article 28, fractions I and II of the Code, the following shall be:

A.          The documents and information that make up the accounting are:

I.            The records or ancillary accounting entries, including the catalogue of accounts to be used for that purpose, as well as the policies of such records and seats;

II.           The federal taxpayer registration notices or requests, as well as their supporting documentation;

III.          Annual, monthly, bi-monthly, quarterly, or final statements, information and interim payments;

IV.         Bank statements and reconciliations of deposits and withdrawals in respect of accounting records, including account statements corresponding to investments and credit, debit or service cards taxpayer, as well as the electronic purses used for the payment of fuel and for the granting of pantry vouchers which, if any, are granted to the workers of the taxpayer;

V.          The actions, social parts and credit titles to which the taxpayer is a party;

VI.         The documentation relating to the recruitment of natural persons providing subordinate personal services, as well as their registration and registration or notices on social security matters and their contributions;

VII.        The documentation relating to imports and exports in customs or foreign trade;

VIII.       The documentation and information of the records of all operations, acts or activities, which shall be established in accordance with the necessary internal control and verification systems, and

IX.         Other statements to which they are required in terms of the applicable tax provisions.

B.          Accounting records or entries shall:

I.            To be analytical and to be carried out in the month in which the operations, acts or activities to which they relate are carried out, no later than five days after the operation, act or activity is carried out;

II.           Be integrated in the daily book, in descriptive form, all operations, acts or activities in the chronological order in which they are carried out, indicating the movement of charge or credit that each corresponds to, as well as the integration of the the names of the accounts of the accounts, their balance at the end of the previous immediate registration period, the total of the movement of charge or credit to each account in the period and its final balance.

You can take books daily and larger by establishments or dependencies, by types of activity or by any other classification, but in all cases the daily and general ledger in which all the taxpayer's operations are concentrated shall exist;

III. Allow the identification of each operation, act or activity and its characteristics, relating them to the folios assigned to the tax vouchers or to the documentation, in such a way as to identify the form of payment, the various contributions, fees and charges, including those operations, acts or activities for which no contributions are to be paid, according to the operation; act or activity in question;

IV. Allow identification of the investments made by relating them to the documentation proof or proof of tax in such a way that the date of acquisition of the property or of the investment, its description, the original amount of the investment, the percentage and the amount of its annual deduction, where appropriate, may be specified; as well as the start date of your deduction;

V. Relating each operation, act, or activity to the balances resulting in the final figures of the accounts;

VI. Formulating the financial position statements, results, changes in the accounting capital, source and application of resources, as well as check balances, including order accounts and notes to those states;

VII. Relating the financial position statements to the accounts of each operation;

VIII. Identify the contributions to be canceled or returned, by virtue of returns that are receive and discounts or bonuses that are granted in accordance with tax provisions;

IX. Check compliance with the requirements regarding the granting of fiscal and fiscal stimulus subsidies;

X. Identify the goods by distinguishing, between the acquired or produced, the corresponding to raw materials and finished or semi-finished products, which have been disposed of, as well as those for donation or, where appropriate, destruction;

XI.         To be translated into Spanish language and to record values in national currency.

When information on the tax vouchers or the data and documentation that make up the accounts are in a language other than Spanish, or the securities are entered in foreign currency, must be accompanied by the corresponding translation and indicate the exchange rate used for each transaction;

XII.        Set by cost center, identifying the operations, acts, or activities of each branch or establishment, including those that are located abroad;

XIII.       Note the date of completion of the transaction, act or activity, its description or concept, the amount or unit of measure as appropriate, the manner of payment of the transaction, act or activity, specifying whether it was for cash, on credit, in instalments or in cases, and the means of payment or termination of such obligation, as appropriate.

Dealing with operations on credit, in instalments or in instalments, for each payment or payment received or perform, including the advance or hook as appropriate. In addition to the above mentioned in the preceding paragraph, you must register the amount of the payment, specifying if it is made in cash, interbank transfer of funds, nominative check for credit, debit card, credit or services, wallet electronic or by any other means. Where the payment is made in kind or swap, the type of good or service awarded as consideration and its value shall be indicated;

XIV.       Allow the identification of deposits and withdrawals in bank accounts opened in the name of the taxpayer and be reconciled against the operations performed and their supporting documentation, such as account statements issued by the financial institutions;

XV.        The records of inventories of goods, raw materials, processed and finished products, in which the control over them will be carried out, in order to identify each unit, type of commodity or product in process and date of the acquisition or disposal in question, as well as the increase or decrease in those inventories and the stocks at the beginning and end of each month and at the end of the fiscal year, specifying their date of delivery or receipt, as well as a return, donation or destruction, when these assumptions are made.

For the purposes of the preceding paragraph, the valuation method shall be identified in the inventory control used and the date from which it is used, whether it is the first-in-first-out method, the last first-out entry, the identified cost, the average cost, or the detail as appropriate;

XVI.       The records relating to the option to defer the causation of contributions in accordance with the tax provisions, in the event that financial leasing contracts are concluded. Such records shall permit the identification of the relevant part of the transactions in each fiscal year, including by means of order accounts;

XVII.      The control of the donations of the goods received by the donations authorized in terms of the Income Tax Law, which must allow the identification of the donors, the goods received, the goods delivered to their beneficiaries, the recovery fees they obtain for the goods received in donation and the registration of the destruction or donation of the goods or goods in the financial year in which they are carried out, and

XVIII.     Contain the value added tax that has been transferred to the taxpayer and the one that paid on the import, corresponding to the part of its expenses and investments, in accordance with the following assumptions:

a) The acquisition of goods, services and the use or temporary enjoyment of goods, which are used exclusively to perform their activities for which they are required to pay the tax;

b) The acquisition of goods, services and the use or temporary enjoyment of goods, which are used exclusively to perform their activities for which they are not required to pay the tax, and

c) The acquisition of goods, services and the use or temporary enjoyment of goods, which are used interchangeably to carry out both activities for which the tax is to be paid, such as those for which the tax is not required.

When the destination of the goods or services varies and the expected credit adjustment is to be made In Article 5o. -A of the Law on the Value Added Tax, its effect must be recorded in the accounts.

Article 34.- For the purposes of Article 28, fraction III of the Code, the taxpayer shall retain and store as an integral part of its accounts all documentation on the design of the electronic system where it stores and processes its accounting data and its diagrams, making it available to the Tax Authorities the equipment and their operators to assist them in the exercise of their powers of check and, if necessary, must comply with the Mexican official rules related to the generation and preservation of electronic documents.

The taxpayer who is in suspension of activities must keep his or her accounting at the last address he has expressed in the federal taxpayer register and, if After the date of departure of the registered office, the registered office must present the tax change notice, in which it must keep its accounts within the time limit laid down in Article 30 of the Code.

Taxpayers may choose to support and retain their accounting information on optical discs or any other electronic means which, by means of general rules, authorize the Tax Administration Service.

Article 35.- For the purposes of Article 30 of the Code, when the books or other records of the taxpayer's accounting are partially used, the seats must be reinserted illegible from the last exercise being able to perform them by concentration. In the case of the total destruction or inuse of the books or other records of accounts, the taxpayer shall establish in the new books or in the accounting records in question the seats relating to the financial year in question. It was the case that the inuse, destruction, loss or theft occurred, and could be carried out by concentration.

In the cases referred to in this Article, the taxpayer shall, where appropriate, keep the public document in which the facts have occurred so long as they do not become extinct. powers of verification of the Tax Authorities.

CHAPTER V

From Digital Tax Vouchers to the Internet

Article 36.- For the purposes of Articles 29 and 29-A of the Code, when the Fiscal Authority modifies the key of the federal taxpayer registry of individuals who receive income from those mentioned in Chapter I of Title IV of the Income Tax Act, digital tax vouchers on the Internet that will cover the number of services that contain the previous key and those that include the new key will be valid for deduction or credit, provided the name corresponds to the same the taxpayer, the other tax requirements and the key of the federal register of previous contributors have been used before the assignment of the new, situation which must be corroborated on the date of issue of the voucher digital tax on the Internet.

Taxpayers who are in the case referred to in the preceding paragraph shall inform in writing their employer and retainers in general that they have been assigned a new key.

Article 37.- For the purposes of Article 29-A, fraction VII of the Code, taxpayers who issue digital tax vouchers for the purposes of the transfer of express and separate taxes shall be broken down by tax or fee in the following cases:

I. When all operations, acts or activities that protect the digital tax voucher on the Internet are subject to the same fee or quota, the transferred tax will be included expressly and separately in the digital tax voucher on the Internet pointing out the applicable rate, even in the case of the 0% rate;

II.           Where transactions, acts or activities to which fees or charges other than the same tax apply, the digital tax voucher shall indicate the transfer corresponding to each of the fees or charges, indicating the applicable fee, or, the acts or activities shall be separated by more than one digital tax voucher on the Internet, in which case the provisions of the section I of this Article shall apply;

III. When transactions, acts or activities are taxed and exempt, the digital tax voucher The Internet shall indicate the amount or sum of the taxed and the exempt and, in the event that the former are taxed at different rates, the provisions of this article shall apply, and

IV. In the event that two taxes are to be moved, the digital tax voucher will indicate the amount corresponding to each separate tax and the applicable fee or fee.

Article 38.- For the purposes of Articles 29 and 29-A of the Code, in the event of the death of the taxpayer, the legal representative of the succession shall be the sole authorised to continue issuing digital tax vouchers on the Internet that correspond to the author of the succession.

Article 39.- For the purposes of Article 29, second paragraph, fraction IV of the Code, taxpayers shall refer to the Tax Administration Service or the certification of digital digital tax vouchers authorised by such an unconcentrated organ, as the case may be, the digital tax voucher on the Internet, no later than 24 hours after the date of the operation, act or activity of which the obligation to issue it is derived.

Article 40.- For the purposes of Article 29-A, part V of the Code, the goods or goods concerned shall be described in detail in the light of their characteristics. essential as a mark, model, serial number, technical or commercial specifications, inter alia, in order to distinguish them from similar ones.

For the purposes of Article 29-A, Part V, second paragraph, point (b) of the Code, digital tax vouchers for the Internet that provide deductible donations shall be quantity, value and description of the goods donated or, where appropriate, the amount of the donation.

CHAPTER VI

Of Statements, Requests, and Notices

Article 41.- For the purposes of Article 31, first paragraph of the Code, persons required to file interim or final payments of federal contributions through electronic means and formats, including retentions and supplementary, extemporal and fiscal correction declarations, shall be made by each group of tax obligations, including withholding, having the same periodicity. and the same legal expiration date.

The obligation groups referred to in the preceding paragraph shall be determined by the Tax Administration Service in the general rules which for that purpose shall issue.

Article 42.- For the purposes of Articles 31 and 33, Part I, point (c) of the Code, taxpayers may print and, if appropriate, fill in the official forms approved by the Tax Administration Service, provided that they comply with the requirements that are indicated for their printing and presentation in the general rules that for this effect issue.

Article 43.- For the purposes of Article 31, the tenth first paragraph of the Code, when registration requests or notices have been filed with errors, omissions or In the wrong way, the official forms or electronic formats approved by the Tax Administration Service shall be rectified by means of applications for registration or supplementary notices, which shall be made in their as a whole, including data that is not modified; it should also be noted which is an application for registration or a supplementary notice of the original, to indicate the date on which the application for registration or notice has been filed, as well as to indicate the number or number assigned to the application or notice which is corrected.

Article 44.- For the purposes of Article 32, first paragraph of the Code, no additional declaration shall be made out by the taxpayer as a result of a final decision to be taken by the courts or competent authorities.

For the purposes of Article 32, fourth paragraph of the Code, when a supplementary declaration is submitted to replace the earlier declaration, it must be expressly stated that addresses a supplementary declaration, indicating the date of submission of the statement being amended, as well as the portfolio or assigned number of the statement to be corrected and shall include all the data required, including those that do not are modified.

Article 45.- It is considered as a preponderant activity that economic activity whereby, in the financial year in question, the taxpayer obtains the higher income from the any of your other activities.

Taxpayers who sign up for the federal taxpayer register will demonstrate as a preponderant activity that they estimate they will get the largest income in terms of income. of the first paragraph of this article.

The Tax Administration Service will publish the catalogue of economic activities in the Official Journal of the Federation and through its website.

TITLE III

From the Faculties of Fiscal Authorities

CHAPTER I

General Provisions

Article 46.- For the purposes of Article 33-A of the Code, the Tax Authorities shall cancel the requirements they have made to the taxpayers or retainers, as well as the fines which have been imposed for alleged omissions, provided that the persons concerned display the notices or statements allegedly omitted, submitted prior to the date of notification of the requirement or the fine imposed.

If the document referred to in the preceding paragraph is displayed at the time of the notification of the requirement or the fine imposed, the executing notifier shall suspend the It shall take account of the request for cancellation to the holder of the applicant office, who shall decide on the cancellation of the request or, where appropriate, the fine. If the document displayed is not suitable to prove the presentation of the notice or declaration in question, the diligence shall be repeated.

Article 47.- For the purposes of Article 34, last paragraph of the Code, the extract of the major taxpayer-friendly resolutions shall be published on the Internet of the Tax Administration Service. Published extracts will not generate rights for taxpayers.

Article 48. For the purposes of the provisions of Article 42, last paragraph of the Code, the Tax Authorities shall inform the taxpayer, their legal representative, and, in the case of moral persons, also their management bodies, of the facts or Omissions which are to be found in the development of the powers provided for in Sections II, III or IX of that provision.

Article 49.- For the purposes of Article 44, fraction III of the Code, to record that the visitors were identified, in the minutes to be raised, the following should be noted:

I.            The full name of the person who practices the visit, as well as the number, validity and date of issue of the credentials or identification of the visitors;

II.           Name and position of the competent official issuing the identification cards or constances, as well as the basis for their issue;

III.          The legal basis that accredits you as authorized personnel to practice home visits, and

IV.         That the document that you identify with contains photography and signature of who practices the visit.

Article 50.- For the purposes of Article 46, section IV, second paragraph of the Code, the period of twenty days during which the taxpayer may present the documents, books or records that the facts or omissions, as well as the choice to correct the tax situation, shall be taken into account from the day following the date on which the last partial act is lifted and until the immediate day before the date of the release of the minutes final.

Article 51.- For the purposes of Article 48, fractions IV and IX of the Code, the Fiscal Authority, prior to the determination of the tax credit, shall issue the trade of observations and continue with the the procedure laid down in that Article.

CHAPTER II

Of The Registered Public Accountant's Opinions

SECTION I

From the Enrollment of the Public Accountant and the Civil Societies and Associations Conformed by Accountants

Article 52.- For the purposes of Article 52, fraction I of the Code, the public accountant interested in obtaining the registration in the register referred to in that fraction shall apply to the Tax Administration Service, crediting, in addition to the provisions of Article 52 of the Code, the following:

I. Be enrolled in the federal taxpayer register, with any of the key and tax regimes you are the following are indicated:

(a) Employees who are required to submit annual declarations under Chapter I of Title IV of the Tax Act Rent;

b) Other income from wages or income assimilated to salaries under Chapter I of Title IV of the Tax Act on the Income, and

c) Professional services for the purposes of the System of Physical Persons with Business and Professional Activities under Chapter II of Title IV of the Income Tax Act;

II.           Be in the federal taxpayer registry with the status of located at your tax address and not have filed the notice of suspension of activities provided for in Article 29, fraction V of this Regulation;

III. Contar with current advanced electronic signature certificate issued by the Tax Administration Service or by a certification service provider authorised in the terms of the Code;

IV. Contar with professional accountant or equivalent issued by the Secretary of Public Education;

V.          Having been issued with no more than two months in advance, issued by a professional college or association of public accountants who have been recognized by the Ministry of Public Education or before the State educational authority. accredit as an active member thereof, with a minimum age, with that quality, of three years prior to the filing of the application for registration referred to in this Article;

VI. Contar with the current certification referred to in Article 52, fraction I, point (a), second paragraph of the Code;

VII. Contar with minimum experience of three years in the elaboration of tax rulings.

The experience referred to in this fraction shall be credited in accordance with the requirements set by the Service Tax administration by general rules.

VIII.       In case the certification referred to in section VI of this article has been issued for more than one year at the time of application for registration, you must present a record showing compliance with the Education Standard. Continuous or Academic Update issued by a professional college or by an association of public accountants recognized by the Ministry of Public Education or state educational authority, to which it belongs, and

IX.         Manifest, in protest of telling truth, that he has not participated in the commission of a crime of a fiscal character.

Once the registration referred to in this article has been granted, the public accountant must inform the Fiscal Authority of any changes in the data contained in his application, within ten days next to the day it occurs.

Article 53.- Annually, the registered public accountant must obtain the following constances:

I. Aquella referred to in Article 52, fraction V of this Regulation that accredits you as an active member of a college professional or association of public accountants, who have recognition by the Ministry of Public Education or the state educational authority, and

II. The one referred to in section VIII of Article 52 of this Regulation, which accredits that it complies with The Standard of Continuing Education or Academic Update issued by a professional college or by an association of public accountants recognized by the Ministry of Public Education or the state educational authority, to which it belongs.

After the validity of the certification referred to in Article 52, fraction I, point (a), second paragraph of the Code, the registered public accountant must have the endorsement or recertification of the same.

The information referred to in this article must be provided within the first three months of each year to the Tax Administration Service, by the federations of public accountants or, where appropriate, professional associations or associations of non-federated public accountants, to which the registered public accountants are attached.

In case the registered public accountant decides to stop formulating opinions on the financial statements of the taxpayer, opinions on operations for the disposal of shares or any other opinion having a fiscal impact, shall submit a letter to the Fiscal Authority stating that situation and the date on which it shall cease to make such opinions. In this case, the Tax Authority shall leave without effect the registration of the public accountant in the register referred to in Article 52, fraction I of the Code and shall make the relevant notification.

Where the counter to whom the registration referred to in Article 52 has been left without effect has been left to the public accountant without effect, section I of the Code shall decide to reformulate the opinions referred to in the preceding paragraph, must submit a notice to the Fiscal Authority stating that situation. In this case, the public accountant shall comply with the provisions of Article 52, fractions I, II, III, V, VI, VII, VIII and IX of this Regulation.

In the event that the requirements of the preceding paragraph are met, the Tax Authority shall reactivate the registration of the public accountant concerned referred to in Article 52, fraction I of the Code.

When the Fiscal Authority becomes aware of the passing of a registered public accountant it will unsubscribe the respective registration.

Article 54.- For the purposes of Article 52, penultimate paragraph of the Code, civil societies or associations to be registered with the Tax Authorities shall use the Computer system for recording content on the Internet page of the Tax Administration Service, provided that they meet the following requirements:

I.            Be enrolled in the federal taxpayer register, as well as be in such a register with the status of located at your tax address;

II.           Count on the current advanced electronic signature certificate issued by the Tax Administration Service or by a certification service provider authorized in the terms of the Code;

III. Deliver a relationship with the names of the public accountants authorized to formulate opinions for tax purposes, which provide their services to the same moral person, and

IV.         That its legal representative complies with the requirements set out in Sections I and II of this Article, and has not submitted the notice of suspension of activities provided for in Article 29, fraction V of this Regulation.

When the civil societies or associations referred to in this article first request the corresponding registration, the application must be submitted within the month following the the date on which one of its members obtains authorisation to formulate opinions for tax purposes.

Civil societies or associations which have obtained the registration referred to in this Article shall be required to provide notice when a registered public accountant is incorporated in them, when any of its members obtain the registration or if any of its members who are a public accountant disintegrate from them, die, be cancelled the registration, or the registration is lowered.

The notice referred to in the preceding paragraph shall be filed with the Fiscal Authority within 15 days of the date on which any of the alleged cases are updated. indicate in that paragraph, indicating the identification details of the public accountant: name; registration number referred to in Article 52, fraction I of the Code; key in the federal taxpayer register; unique key to the registration of the population; the position of the moral person concerned and the others who, by means of rules of general character set up the Tax Administration Service.

SECTION II

From Sanctions to Enrolled Public Counters

Article 55.- For the purposes of Article 52, last paragraph of the Code, the Tax Administration Service, after hearing, shall apply to the registered public accountant The following sanctions:

I. Station, when:

a) Do not provide or incomplete the information referred to in the article 52-A, fraction I, points (a) and (c) of the Code.

The sanction referred to in this paragraph shall be applied for each opinion formulated in contravention of the applicable legal provisions, irrespective of the tax year concerned and the corresponding penalties shall be cumulated;

b) Do not comply with the provisions of Articles 52, last paragraph, except in the case of change of Tax domicile and 53, fraction I of this Regulation, and

c) Would not have integrated in the opinion the information that for the purposes of the sending process is determined in the general rules issued by the Tax Administration Service.

The sanction referred to in this paragraph shall be applied for each opinion in which the information that corresponds to, regardless of the tax year concerned and the corresponding penalties shall be accumulated; and

II. Suspension of registration as referred to in Article 52, fraction I of the Code:

a) One to three years when the public accountant enrolled:

1. Make the opinion in contravention of Articles 52 of the Code, 57 of this Regulation, to the Rules of Procedure of the Income Tax Act, or the general rules that the Tax Administration Service may issue to the effect;

2. Do not apply the auditing standards referred to in Article 60 of this Regulation;

3. I formulated an opinion being prevented from doing so in accordance with the provisions of Article 60 of this Regulation;

4. Do not exhibit at the request of the Fiscal Authority, the work papers that he produced on the occasion of the the opinion of the operations for the disposal of shares or of any other opinion having a tax impact, other than the opinion of the taxpayer's financial statements;

5.       Do not report your tax domicile change in terms of the provisions of Article 52, last paragraph of this Regulation, and

6.       Failure to submit or incomplete the evidence demonstrating the application of the procedures for reviewing the tax situation of the taxpayer referred to in Article 57, last paragraph of this Regulation.

The penalty referred to in numerals 1, 2, 3 and 6 shall be applied for each opinion formulated in contravention the applicable legal provisions or the relevant information would not have been submitted, irrespective of the tax year concerned and the corresponding penalties shall be cumulated.

b) Acumule three admonitions of those provided for in part I of this article. In this case the suspension shall be three months to one year and shall apply after the third warning is notified;

c) Be dictated against you by self-processing by the commission of tax crimes. In this case the suspension shall last the time when the public accountant is subject to criminal proceedings, in which case it shall not exceed the three-year term.

d) Do not comply with the provisions of Article 53, second paragraph of this Regulation. In this case the suspension shall last until the endorsement or recertification referred to in that Article is obtained;

e) Issue opinion without certification, as referred to in Article 52, section I, point (a), Second paragraph of the Code, the suspension shall last until the certification, or in its case, the corresponding endorsement or recertification, referred to in the second paragraph of Article 53 of this Regulation, is obtained, and

f) Do not comply with Article 53, fraction II of this Regulation. In this case, the suspension shall be six months to three years.

Article 56.- For the purposes of Article 52, the last paragraph of the Code, the Tax Administration Service, after hearing, shall proceed to the final cancellation of the registration referred to in the said precept, for which it is understood which:

I. There is recidivism when the public counter accumulates three suspensions of the Article 55 (II) of this Regulation. The cancellation will be applied after the third suspension is notified, and

II. The public accountant has committed a crime of a fiscal character when it causes the sentence to be executed definitive to declare the public accountant guilty in that commission of the offence.

SECTION III

Of The Opinions

Article 57.- The opinion and report on the review of the tax situation of the taxpayer referred to in Article 52, fractions II and III of the Code shall be drawn up on the basis of in the analysis carried out on the information determined by the Tax Administration Service by means of general rules. Additionally, the report should contain the following:

I. The general data of the taxpayer and the registered public accountant and, if applicable, of the legal representative;

II. The statement, in protest to tell the truth, that the report is based on the fraction III of Article 52 of the Code and other applicable provisions; and

III. Other than determine the Tax Administration Service using character rules general.

The registered public accountant must provide within thirty days following the presentation of the tax opinion, through electronic means, the evidence showing the application of the procedures for reviewing the tax situation of the taxpayer.

Article 58.- For the purposes of Article 32-A of the Code, taxpayers who choose to rule their financial statements shall submit, directly or through the a public accountant who has drawn up the opinion, through electronic means and in accordance with the general rules which the Tax Administration Service issues to the effect, the following information and documentation:

I.            The general data and information of the taxpayer, its legal representative and the registered public accountant issuing the opinion and, where appropriate, those of the central office of residents abroad with establishments permanent in Mexico;

II.           The opinion on the financial statements issued by the registered public accountant;

III.          The report on the review of its fiscal position issued by the registered public accountant, as well as the fiscal diagnostic questionnaires answered by the public accountant, who will have to apply the review procedures of the tax situation of the taxpayer to establish the Tax Administration Service by means of general rules;

IV.         The information in their basic financial statements and the notes relating to them, in a comparative manner with respect to the previous immediate financial year, and

V.          The information for your tax situation.

The information referred to in this article must be accompanied by a statement under protest to tell the truth of the registered public accountant who drew up the opinion and the taxpayer or of its legal representative, in terms of general rules that the Tax Administration Service may issue for that purpose.

Article 59.- For the purposes of Article 32-A of the Code, the opinions of financial statements made by a registered public accountant, presented by natural persons who They only receive income other than those from business activities, they will not have any legal effect. No legal effect shall be provided either for the opinion of financial statements or for opinions submitted by persons who are not in the cases referred to in Article 32-A of the Code.

Taxpayers who have chosen to rule their financial statements in accordance with Article 32-A of the Code may waive the presentation of the opinion provided that they submit a document in which they communicate that situation to the competent Fiscal Authority at the latest on the last day of the immediate preceding day in which the opinion is to be submitted, stating the reasons for that, and in addition have duly complied with the obligation laid down in the Article 32-H of the Code.

For the purposes of Article 32-A, third paragraph of the Code, where the opinion and the information and documentation relating to it are presented outside the time limits provided for in that Article, shall be held for failure to be submitted.

Article 60.- For the purposes of Article 52, fraction II of the Code, the registered public accountant must comply with the auditing standards in force at the date of the filing of the the opinion and shall be prevented from making opinions on the financial statements of the taxpayer, opinions on operations for the disposal of shares, or any other opinion having a fiscal impact, for affecting its independence and impartiality, in the following cases:

I.            Be spouse, civil relative, by consanguinity in a straight line without limitation of degree and in transverse line up to the fourth degree and by affinity to the second degree, of the owner or principal partner of the moral person concerned or any director, administrator, or employee who has significant intervention in the administration of the same;

II.           Be or has been in the fiscal year that it rules, director, member of the board of directors, administrator or employee of the taxpayer or of an affiliated company, subsidiary or that is economically or administratively linked to the a taxpayer, whatever the way it is designated and paid for its services.

The commissioner of the moral person shall not be deemed to be prevented from ruling, unless another cause is present. of which are mentioned in this article;

III.          Have or have had in the tax year you rule, any interference or economic linkage in the business of the taxpayer that prevents you from maintaining your independence and impartiality;

IV.         Receive, for any circumstance or reason, direct participation in the performance of its audit or issue its opinion in circumstances where its emoluments depend on the outcome of the audit;

V.          Be a broker or broker of securities in exercise;

VI.         Be an official or employee of the Federal Government, of the coordinated federative entities in the field of federal contributions or of a decentralized body competent to determine contributions;

VII. Receive from any of the contributors or their related parties, to which you provide them external audit services, goods deemed to be investments and land owned for exploitation by the registered public accountant, of the company or of the civil association which, in accordance with the office in which the public accountant is provides its services, or capital investments, financing or other economic benefits. Except where goods or profits are received as consideration for the provision of their services;

VIII. Provide directly, or through a partner or employee of the civil society or association that in accordance with the office in which the public accountant provides his services, in addition to that of his/her services:

a) Permanent preparation of taxpayer accounting;

b) Implementation, operation and monitoring of taxpayer systems that generate information significant for the elaboration of the financial statements to be ruled. In the implementation of systems, the participation of the registered public accountant or of the civil society or association shall be permitted to be used in accordance with the office in which it serves as a partner, or in which it provides its services, provided that the taxpayer retain responsibility for the project and assign the project management to an employee with the appropriate competence and level to make planning, coordination and oversight decisions;

c) Internal audit relating to financial statements and accounting controls, when the public accountant It takes responsibility for that function, except if the taxpayer's staff with competence and appropriate level to plan, monitor and coordinate the functions, issues the relevant reports, and

d) Preparation of avalanches or value estimates that have effects on accounting records and are relevant, in relation to the taxpayer's total assets, liabilities or sales to be ruled;

IX. Assessor fiscally to the taxpayer who rules directly or through a partner or employee of the civil society or association which, in accordance with the office in which the public accountant provides its services, except where the provision of services does not include the participation or responsibility of the registered public accountant, or of the company or association the office in which it serves as a partner or in which it provides its own services, in the making of administrative or financial decisions of the taxpayer, and

X.          It is linked to the taxpayer in a way that prevents it from being independent and impartial.

CHAPTER III

From Electronic Reviews

Article 61.- For the purposes of Article 53-B, first paragraph, section III, point (b) of the Code, when in an electronic review the Tax Authorities request information and documentation to a third party, the third party must provide the requested within the next 15 days, counted from the one in which the notification of the requirement takes effect.

When the third party provides information or documentation that requires the taxpayer to be made aware, the Fiscal Authority will notify the taxpayer through the tax box, within four months. days from the date on which the third party provided such information or documentation; the taxpayer shall have a period of four days from the date on which the notification has taken effect so that he or she may express what he or she is entitled to

Article 62.- For the purposes of the first paragraph of Article 53-B, the second paragraph of the Code, the second paragraph of the Code, the proof of expert evidence which has been offered within the period of 15 days referred to in Part II of that Article shall be perform within twenty days of their offering.

CHAPTER IV

From Revenue Presanointing

Article 63.- For the purposes of Article 58-A of the Code, when the taxpayer receives as part of the price an item used that later ensees with loss, the Fiscal Authorities shall consider the overall operation to determine if it exists disposal at acquisition cost or at less than such cost.

Article 64.- For the purposes of Article 58-A, fraction III of the Code, it is understood that it is payments abroad, when the beneficiary of the same is a resident abroad without permanent establishment in Mexico, or that having it, the income is not attributable to this.

CHAPTER V

From Payment To Pashes

Article 65.- For the purposes of Article 66, first paragraph of the Code, when the taxpayer requests payment authorization in instalments, in partial or deferred, as long as it is resolves its application, shall make the subsequent monthly payments, in accordance with the number of requested parties, at the latest on the same calendar day as the day on which the payment referred to in Article 66 was made, Section II of the Code or, where appropriate, the date proposed for the deferred payment, applying the corresponding rate of surcharges, in accordance with the provisions of Article 66-A of the Code.

If prior to the authorization of the payment in instalments, the taxpayer does not comply in time or with the amount established for any of the benefits, does not pay on the proposed date the amount deferred, or omit to guarantee the tax interest by being obliged to do so, it shall be deemed to have been withdrawn from its application for payment in instalments, and must cover the insolute balance of the updated omitted contributions, in accordance with Article 17-A of the Code with the corresponding surcharges to be caused in terms of the Code.

Article 66.- For the purposes of Article 66, third paragraph of the Code, the information of the amount of the debit to be corrected shall be made known to the taxpayer by the Fiscal Authority, until it has the necessary elements to determine the correct amount, without exceeding the time limits provided for in Article 46-A of the Code.

Taxpayers who intend to correct their tax situation by submitting the corresponding declaration, may submit their application to the Fiscal Authority at any stage within the exercise of the powers of verification and up to 16 days before the expiry of the time limit laid down in Article 50 of the Code. In the application, the taxpayer must state the financial situation in which it is located, as well as justify the reasons why it is requesting this payment method, for which it must annex the documentation that accredits it.

Once the taxpayer submits the application with the payment project referred to in section I of the third paragraph of Article 66 of the Code, the Fiscal Authority within the deadline of seven days from receipt of the request, may require additional data, reports or documents which it considers necessary for its assessment. For this purpose, the taxpayer will have ten days to comply with the requirements.

The period between the date of the request for documentation by the Fiscal Authority, and the date on which it would have been contributed in its entirety by the taxpayer, shall be computed within the period of 15 days referred to in Article 66, third paragraph, fraction II of the Code.

Article 67.- For the purposes of Article 66, third paragraph of the Code, at the time of filing the application for authorization, 20% of the total amount of the tax credit referred to in Article 66, first paragraph, fraction II of the Code, shall not be paid. This shall not apply to the reduction laid down in Article 66-A, fractions I, first paragraph and II, first paragraph of the Code.

The Tax Authority may allow a shorter period of time than requested by the taxpayer in its application for payment in instalments in terms of the third paragraph of Article 66 of the Code, derived from the case analysis in particular.

Article 68.- For the purposes of Article 46 (IV), second subparagraph, (48), (VI) and (66), third paragraph of the Code, where the taxpayer submits a written request for payment in instalments, even if the last partial act has been lifted or, in his case, the trade in observations has been notified, the latter may display documents, books or records in order to distort the facts or omissions in the documents referred to above, which shall be independent of the application for payment in instalments.

CHAPTER VI

From the Presanointing of Existing Operations

Article 69.-For the purposes of Article 69-B, second paragraph of the Code, the notification shall be made in the following order:

I.            Through the tax mailbox;

II.           Publication on the Internet page of the Tax Administration Service, and

III.          Publication in the Official Journal of the Federation.

The notification by publication on the Internet page of the Tax Administration Service and in the Official Journal of the Federation will be made until the first notification management is recorded. referred to in section I of this article.

Article 70.- For the purposes of Article 69-B, third paragraph of the Code, the Tax Authority may require additional information from the taxpayer, in order for the taxpayer to provide it within the ten days from the date of the notification of the requirement, in which case the time limit for the assessment of the evidence shall begin to be computed from the fact that the requirement has been met.

CHAPTER VII

Of The Concluded Agreements

Article 71.- For the purposes of Article 69-C, second paragraph of the Code, taxpayers may request the adoption of a conclusive agreement prior to the lifting of the last partial or trade in observations, or before the provisional decision referred to in Article 53-B of the Code, provided that the Fiscal Authority, prior to the issuance of such minutes, officio or resolution, records the corresponding qualification in minutes partial, trades or notifications issued for such purposes.

Article 72.- For the purposes of Article 69-F of the Code, the concluding agreement procedure shall suspend the time-limits provided for in the electronic review referred to in Article 53-B of the Code, for which the taxpayer shall state in the relevant application, its conformity with the suspension of the said deadline.

CHAPTER VIII

From Fiscal Infraactions

Article 73.- For the purposes of Article 70, second paragraph of the Code, the update of the fines shall be made from the day following the expiration of the thirty-day period to which the refers to Article 65 of the Code.

Article 74.- For the purposes of Article 70-A of the Code, for the reduction of fines for infringement of legal provisions and the application of the rate of surcharges for extension caused, consider the three immediate exercises prior to the date on which the penalty was determined.

Article 75.- For the purposes of Article 75 of the Code, the imposition of a fine the amount of which is updated must be found both in the applicable provisions of the Code and in the rules of general character issued by the Tax Administration Service, in which the procedure whereby the updating factor was obtained is determined in detail to be applied to the fine.

Article 76.- For the purposes of Article 84, fractions IV, points (a) and (b), and VI of the Code, in order to compute the period of preventive closure of establishments, it shall be from the day on the stamps are placed, regardless of whether it is an incomplete day.

TITLE IV

Of Administrative Procedures

CHAPTER I

From Notifications and the Tax Interest Guarantee

Article 77.- For the purposes of Article 141 of the Code, the guarantee of the tax interest shall be granted in favour of the Federation's Treasury, of the decentralized body that is competent to charge coactively tax credits, as well as the treasuries or the dependencies of the federative entities or municipalities that perform those functions even if they have another denomination, as appropriate.

When the guarantee of the tax interest consists of bail, letter of credit or deposit ticket, it will be granted in favor of the Treasury of the Federation or the decentralized agency competent to charge coactively tax credits, as the case may be.

The guarantees of the tax interest will remain until they are cancelled in the terms of the Code and this Regulation.

When the offer, cancellation, replacement, extension or reduction of the guarantee of the tax interest is presented to the Tax Administration Service, it must be carried out through the official or electronic format which, for this purpose, establishes such an organ by means of general rules.

Expenses arising from the offer of the guarantee of the tax interest must be covered by the person concerned, including those that are generated when it is necessary to carry out the Avaluos.

Article 78.- For the purposes of Article 141, fraction I of the Code, letters of credit that are filed as a guarantee of the tax interest shall be issued by the credit institutions registered for that purpose before the Administration Service. Tax.

Changes to letters of credit referred to in the preceding paragraph by extension or decrease of the maximum amount available or by extension of the due date shall be perform according to the procedure set by the Tax Administration Service by general rules.

No credit letters containing data, terms and conditions other than those established in official forms or electronic formats shall be accepted as a guarantee of tax interest. approved by the Tax Administration Service.

Article 79.- For a credit institution to obtain the registration to issue letters of credit as a means of guarantee of the tax interest, it must credit that it is an institution of credit authorized to operate in national territory and to present the information to be set by the Tax Administration Service by general rules.

In the event that the credit institution that obtained the registration referred to in this article makes any changes to officials authorized to sign letters of credit, it shall inform the Fiscal Authority of such change within three days of the date of its occurrence.

The Tax Administration Service will make known through its website, the name of the credit institutions that obtain the registration referred to in the present Article.

Item 80.- The Tax Authority will require the amount guaranteed by the letter of credit at the address that for such purposes is indicated in the letter of credit, having the requirement made by the date and time of its presentation to the credit institution that issued it. Such requirement shall establish the number of the letter of credit and the amount required, which may be for the maximum amount for which it was issued or for several lower amounts until the maximum amount for which it was issued was exhausted.

Credit institutions will make payment of letters of credit by electronic transfer of funds to the Federation's Treasury account or to the agency's account A decentralized competent to collect tax credits, on the same day of the requirement, or at the latest within 48 hours of receiving the payment order issued by the Fiscal Authority.

In the event that credit institutions do not make payment of letters of credit within the time limit set out in the preceding paragraph, the guaranteed amounts shall be paid up to date. for the period from the date on which the payment was made and the date on which the payment was made, in accordance with Article 17-A of the Code. In this case, surcharges shall be made for compensation to the federal tax authorities, in accordance with Article 21 of the said system, from the date on which the payment was made and until the same payment was made. perform.

Once the electronic transfer of funds has been effected, the credit institution concerned must send to the Treasury of the Federation through the Service of Administration Tax or the decentralised body competent to collect tax credits from the voucher of the transaction and the payment made.

Article 81.- For the purposes of Article 141, fraction II of the Code, the garment or mortgage shall be made in accordance with the following:

I.            The garment shall be constituted on movable property by 75% of its value, provided that it is free of charge up to that percentage and must be entered in the register corresponding to the goods in which it is placed or the contract itself of garment are subject to this formality.

Goods of easy decomposition or deterioration shall not be accepted as a garment; offered as collateral, or with any charge or affectation; subject to the co-ownership regime, where it is not possible for the Federal Government to exclusively assume ownership of all rights; affections to any trust; nature or legal provision is outside the trade and those who are inembargable in terms of the Code, as well as goods of foreign origin, the legal stay of which is not accredited in the country, the semovents, the prohibited weapons and the flammable, polluting, radioactive or radioactive materials and substances dangerous.

The security referred to in this section may be granted by means of securities relating to investments in securities by the Federal Government entered in the National Register of Securities, provided that the tax authority is designated as the sole beneficiary in favour of which the guarantee is granted.

The Tax Administration Service may authorize institutions and public corridors to keep in deposit certain goods that are awarded in garment, and

II.           The mortgage will be constituted on real estate by 75% of the value of the value or the cadastral value. The respective application must be accompanied by the certificate of the Public Registry of the Property that corresponds, issued with a maximum of three months in advance of the date of the application, in which no charge or affectation appears urban or urban. In the event that the property reports charges, the sum of the total amount of these and the tax interest to be guaranteed may not exceed 75% of the value.

The grant of the guarantee referred to in this section shall be made by means of a public deed to be entered in the Public Record of the Property that corresponds to and contain the data of the tax credit that is guaranteed.

The grantor will be able to secure with the same mortgage the future surcharges or extend the guarantee each year.

Article 82.- For the purposes of Article 141, fraction III of the Code, the policy in which the security is entered must contain the unique texts that are stated in rules of a general nature that the effect issue the Tax Administration Service and will be held and held by the Fiscal Authority that is competent to coactively collect the tax credit in question.

Article 83.- For the purposes of Article 141, fraction IV of the Code, for a third party to assume the solidarity obligation to ensure the tax interest, it shall be subject to the following:

I.            Manifest its willingness to assume the obligation of solidarity, in writing signed before the public purse or before the Fiscal Authority entrusted with the recovery of the tax credit, in the latter case the manifestation must be carried out in the presence of two witnesses. In addition, the document referred to in this section must detail the goods on which the joint and joint obligation assumed.

The letter referred to in the preceding paragraph must be signed by the person concerned and with moral persons, by the single administrator or, where appropriate, all members of the board of directors. Where, in the social statutes of the moral person concerned, the chairman of the board of directors has the same powers of administration as the board itself, the signature of that chairman shall be sufficient to comply with the requirement. The persons referred to in this paragraph shall have the advanced electronic signature certificate issued by the Tax Administration Service or by a certification service provider authorized in the terms of Chapter II. of Title I of the Code;

II.           For moral persons, the amount of the guarantee must be less than 10% of its paid share capital and the moral person concerned must not have had a tax loss for income tax purposes in the last two regular tax years or, where appropriate, no more than 10% of its paid share capital, and

III.          With a physical person, the amount of the guarantee shall be less than 10% of its declared income in the previous immediate fiscal year, without including 75% of the income declared for the purposes of income tax as business activities or 10% of the capital affected your business activity, if any.

Article 84.- For a third party to assume the obligation to ensure the tax interest on behalf of another in any of the forms referred to in Article 141, fractions II and V of the Code, comply with the requirements set out in this Regulation for each guarantee.

Article 85.- For the purposes of Article 141, fraction V of the Code, the embargo on the administrative path shall be subject to the following rules:

I.            It will be applied at the request of the taxpayer, who must present the documents and comply with the requirements of the Tax Administration Service by means of general rules;

II.           The taxpayer shall indicate the property of his property on which the embargo is to be imposed, and must be sufficient to ensure the tax interest and comply with the requirements and percentages laid down in Article 81 of the Regulation;

III.          For natural persons, the depositary of the goods shall be the taxpayer and in the case of moral persons, their legal representative. In the case of the Fiscal Authority, there is a danger that the depositary will be absent, alienating or concealing the goods or carrying out manoeuvres to evade the fulfilment of its obligations, it may remove it from the position; in this case, the goods will be deposit with the person designated by the Fiscal Authority;

IV.         You must register in the public register that corresponds to the seizure of the goods that are subject to this formality, and

V.          Prior to the practice of the due diligence on the administrative route, the costs of execution and extraordinary expenses that may be determined in terms of Article 150 of the Code shall be covered. The payment thus made shall be final and shall in no case be returned once the due diligence has been carried out.

Article 86.- For the purposes of Article 141, fraction V of the Code, taxpayers who have chosen to correct their tax situation, who spontaneously pay their tax credits in time and choose to offer as a guarantee of the tax credit the embargo in the administrative route of the negotiation, shall submit an application accompanied by the copy of the document by which they exercised the option of payment of the tax credit in question.

In the application referred to in the preceding paragraph, it should be noted, in protest of truth, the following:

I.            The amount of the updated contributions for which it was chosen to pay in time, indicating whether it is a deferred payment or a partial payment, excluding from that amount the 20% referred to in Article 66, fraction II of the Code;

II.           The contribution to which the tax credit in question corresponds and the period of causation;

III.          The amount of the accessories caused to the date of the embargo request, identifying the part corresponding to surcharges, fines and other accessories;

IV.         The assets of fixed assets that make up the negotiation, as well as the value of the same pending deduction in the income tax, updated since they were acquired and until the immediate month before the filing of the aforementioned request for attachment;

V.          The investments that the taxpayer has in land, the securities that represent the property of assets and the following assets:

a) Other titles value;

b) Gold or silver pieces having the character of a national or foreign currency and the pieces "troy ounces", and

c) Any intangible asset, even if it is investments or goods that are not affected by the activities for which the tax credit was generated, specifying the characteristics of the investments that allow their identification, and

VI.         The levies or debits of those referred to in Article 149, first paragraph of the Code that reports the negotiation, indicating the amount of the debit and its claimed accessories, as well as the name and domicile of its creditors.

Article 87.- The guarantee of the tax interest that is offered to the Tax Authority competent to collect tax credits, will be the subject of qualification and acceptance, if applicable.

To qualify the tax interest guarantee, the Fiscal Authority must verify that the requirements set out in the Code and this Regulation are met in respect of the class of the guarantee. offer, the reason for which it was granted and that its amount covers the concepts referred to in Article 141 of the Code. Where the requirements referred to in this paragraph are not met, the tax authority shall require the person to act so that, within a period of 15 days from the day following that in which he is notified of the requirement, he or she shall comply with the requirement omitted, otherwise the warranty will not be accepted. The period laid down in Article 141, fifth paragraph of the Code shall be suspended until the decision on whether or not the guarantee of the tax interest is determined is issued.

The Tax Authority may accept the guarantee offered by the taxpayer even if it is not sufficient to guarantee the tax interest in accordance with the provisions of the article 141 of the Code, establishing the administrative procedure of execution for the amount not guaranteed.

Article 88.- In order to ensure the tax interest on the same tax credit, the different forms which the Article 141 of the Code provides for, as well as the replacement of each other, in which case before the original guarantee is cancelled, may be combined. The substitute guarantee shall be lodged, provided that the security to be replaced is not enforceable.

The security constituted may guarantee one or more tax credits provided that the same understands the concepts provided for in Article 141, second paragraph of the Code.

Article 89.- The cancellation of the tax interest guarantee will proceed in the following cases:

I.            For warranty replacement;

II.           For the payment of the tax credit;

III.          When in short the resolution that gave rise to the granting of the guarantee is left without effects;

IV.         When the warranty term is met, and

V.          In any other case where it is to be cancelled in accordance with the tax provisions.

The guarantee of the tax interest may be reduced or replaced by a minor in the same proportion as the tax credit is reduced by partial payment of the same, or by compliance with a final judgment given by a competent authority in which the decision determining the tax credit has been declared invalid and plain or revoked, leaving a part of it.

Article 90.- The taxpayer or the third party having legal interest may submit a request for cancellation of the guarantee to the Fiscal Authority that has requested or received it, to which it must accompany the documents proving the origin of the cancellation.

The Tax Authority will cancel the guarantees offered when any of the assumptions provided for in the previous article are updated, informing the taxpayer of such a situation. offered the warranty.

The guarantees that would have been registered in the public register that correspond to it, will be cancelled by trade from the Fiscal Authority to the aforementioned registry.

Article 91.-For the purposes of Article 141, third paragraph of the Code, the Tax Authorities may dispense with the guarantee of the tax interest to the executors of terms of the Federal Budget and Accountability Act.

Where the taxpayer referred to in the preceding paragraph makes a case against the resolution determining a tax credit, the procedure shall be suspended. administrative enforcement, as well as the time limit referred to in Article 146 of the Code.

CHAPTER II

Of The Administrative Procedure Of Execution

SECTION I

General Provisions

Article 92.- For the purposes of Article 137, last paragraph of the Code, the amount of $426.01 per concept of fees will be charged.

The Tax Authority shall determine the fees referred to in this Article and shall make them aware of the infringer in conjunction with the notification of the infringement. Such fees shall be paid no later than the date on which the requirement is met.

The amount set forth in the first paragraph of this article will be updated when the cumulative percentage increase of the National Consumer Price Index since the month in which the last updated exceeds 10%. The corresponding update shall enter into force from 1 January of the following financial year to the year in which the corresponding update has been made, applying the factor corresponding to the period of the month in which the which was last updated until the last month of the financial year in which the quoted percentage is exceeded, the same as that shall be obtained in accordance with Article 17-A of the Code. The Tax Administration Service will publish the updated amount in the Official Journal of the Federation.

Article 93.- For the purposes of Article 145 of the Code, where the tax authorities have initiated the administrative procedure of enforcement, taking over property owned by the taxpayer and subsequently offering sufficient security in terms of the Article 141 of the Code, in order to ensure the tax interest for the interposition of the means of defense, the Fiscal Authority may carry out the qualification and acceptance of the said guarantee and proceed to lift the embargo.

The security referred to in the preceding paragraph may be offered until the means of defence promoted by the taxpayer have been definitively resolved and will not be acceptance in cases that are offered as collateral securities or portfolio of taxpayer credits.

Article 94.- For the purposes of Article 150 of the Code, the Fiscal Authority shall determine the amount of extraordinary expenses to be paid by the taxpayer, accompanying copies of the documents that credit that amount.

Fees to be paid to depositaries or interventors of negotiations or real estate managers shall be fixed in accordance with the general rules which the effect issue the Tax Administration Service. The fees of the depositaries shall include reimbursements for saving, maintenance and preservation of the good.

The Fiscal Authority will monitor that the extraordinary expenses incurred are strictly indispensable.

Article 95.- The costs of implementation referred to in Article 150 of the Code shall not be charged where the tax credits, in respect of which the administrative procedure for the implementation of the said expenditure was carried out, have been incurred. subsisting in full by judgment or final judgment given by competent authority.

When the requirement and the embargo referred to in Article 150, fractions I and II of the Code, are carried out in the same diligence, only a charge shall be made for the purposes of execution expenses.

For the determination of the amount of execution expenses referred to in Article 150 of the Code, the Tax Authorities shall consider that a single due diligence is carried out, when in the same act requires the payment of different contributions, even if they correspond to different financial years.

Article 96.- Dealing with the subjects referred to in Article 146-C of the Code, whose liquidation or extinction is not in charge of the Service of Administration and the Disposal of Goods, the liquidator For this purpose, it shall inform that the opinion referred to in Article 146-C, fraction I of the Code, exists.

Article 97.- For the purposes of Article 152, first paragraph of the Code, the identification of the executor must be recorded in the act that is lifted on the basis of the due diligence, for which it shall be included in the minutes, the following:

I.            The full name of the executor, as well as the number, validity and date of issue of the credential or record of identification of the executor;

II.           Name and position of the competent official issuing the credential or identification, as well as the basis for their issue;

III.          The legal basis that accredits it to carry out payment requirements and any other act within the administrative execution procedure, and

IV.         That the document you identify with contains photography and signature of who practices the diligence.

SECTION II

From The Embargo, Intervention, and Remate

Article 98.- For the purposes of Article 157 of the Code, where applicable legal provisions establish that any good is inembargable or inalienable the Fiscal Authority shall not may be able to lock on the same.

Article 99.- For the purposes of Articles 153, 164, and 165 of the Code, the box office controller shall have the following powers:

I.            To have access to all accounting, fiscal and financial information of the exchange, in order to have knowledge of the management of the operations that it carries out, being able to require all kinds of information that is related to the exchange of information, updated to the date of the start of the intervention, indicating a period of up to five days;

II.           Having access to all information relating to the statements of the bank accounts and investments that the negotiations have opened, including those relating to the bank accounts that are cancelled, in order to verify and control movements involving withdrawals, transfers, transfers, payments or refunds, and

III.          Require, where appropriate, the presence of the person who is the holder of the negotiation or who has been credited with the legal representation of the negotiation, in terms of Articles 19 of the Code and 13 of this Regulation.

The interveners shall be obliged to provide the financial controller with all the facilities necessary for the exercise of their powers, including access to their tax domicile, establishments, branches, premises or any place of business where the activities are fully or partially developed, as well as to deliver the information required to them.

Article 100.- For the purposes of Articles 153, 164 and 165 of the Code, the controller with a designated box shall have the following obligations:

I.            Be present at the premises where the principal administration of the business is located or at the place that under Article 10 of the Code is considered to be the tax domicile of the intervener, or in the establishments, premises, branches or any place of business where the involved taxpayer develops its activities;

II.           At the beginning of the intervention:

a) Verify the existence and physical status of the foreclosed fixed asset, by raising facts on the cases in which goods are missing. If there are goods that are not indicated in the freezing act or in the fixed asset relationship and the tax credit is not fully guaranteed, you must inform the Fiscal Authority to extend the embargo;

b) Analyze the results status of the immediate exercise prior to the start of the intervention negotiation and the statement of financial position or balance sheet corresponding to the last day of the immediate month preceding the start of the intervention of the trade;

c) Make a detailed report of the number, name, and amount of wages that workers receive, on the basis of the payroll of the negotiation itself;

d) Get a copy of the bank statements of the twelve months prior to the start of the intervention in the negotiations, in which the details of the movements are displayed, as well as a copy of the vouchers or policies in respect of the cheques issued, in order to verify the revenue and expenditure of the negotiations;

e) Obtain, if applicable, a copy of the constitutive act and its modifications, and

f) Integrate a relationship of creditors whose claims are preferred over those of the federal treasury, which shall contain the term, amount and term of the credit, as well as name, reason or social name of the creditor;

III.          Enterer the amount collected daily except the days in which no amount is collected, by means of the official form or corresponding electronic format, and must be delivered no later than the day following the date on which the provided, the original of the payment form stating the printing of the payment stamps and the printing of the respective voucher, issued by the banking institution to which the payment was made;

IV.         Save absolute reservation with respect to the information you obtain from the negotiation and decisions taken by the Fiscal Authority;

V.          Draw up a detailed report reflecting the financial situation of the negotiation to the date of the lifting of the intervention;

VI.         Review that expenses and costs are strictly necessary for the proper functioning of the negotiation, and

VII.        Prepare an initial report containing the general situation of the negotiation at the beginning of the intervention and monthly reports regarding the movements made in the month, which must be submitted to the Fiscal Authority within the three days after the start of the intervention in the case of the initial report and, in the second case, within three days of the month corresponding to the monthly report.

Article 101.- For the purposes of Articles 166 and 169 of the Code, during the intervention in the form of administration, the appointed administrator, in addition to the obligations laid down in Article 167 of the Code, shall have the following:

I.            Make payment of salaries, preferential credits, contributions and in general all necessary actions for the conservation and good progress of the business;

II.           Draw up an initial report containing the general situation of the negotiation at the time of the start of the intervention, which must be delivered to the Fiscal Authority within three days of such initiation, and

III.          Draw up a monthly report with the movements made in the month, which you will need to deliver to the Fiscal Authority within three days of the month the report corresponds to.

Article 102.- For the purposes of Article 163, second paragraph of the Code, in cases where the debtor or his legal representative does not appear in the offices of the Tax Authorities to open the locks of the movable property referred to in that paragraph Article or presentation shall refuse to open the locks, the Fiscal Authority shall entrust an expert to proceed with its opening in the presence of two witnesses previously appointed by the authorities themselves.

The executor shall record the complete inventory of the contents of the movable property referred to in the preceding paragraph, which shall be signed by him, by the witnesses and the designated depositary, a copy of which shall be notified to the debtor.

Article 103.- For the purposes of Article 174 of the Code, persons interested in participating in the disposal of goods by public auction through electronic means may do so through the website of the Administration Service Tax, making the payment of the deposit, the balance of the quantity offered in its legal position or the one resulting from the improvements referred to in Section 4 of Chapter III of Title V of the Code by bank window or electronic transfer of funds, in the terms of Articles 104 to 109 of this Regulation and of the rules of a general nature that the Tax Administration Service may issue.

Article 104.- For the purposes of the previous article, the tax office of the Tax Administration Service may consult the goods subject to the sale, the value that will serve as the basis for their disposal and the requirements to be met by the interested to participate in the public auction.

Goods subject to remate will be in the public's view of the places and times indicated on the Tax Administration Service's website.

Article 105.- For the purposes of Article 176, in conjunction with Articles 181 and 182 of the Code, those interested in participating in the disposal of goods at public auction electronic means in the terms of this order must also comply with the following:

I.            Get your user identification key, for which you will need to provide the data that the Tax Administration Service determines through general rules, and

II.           Send your position by pointing out the amount you offer, within the time limit stated in the auction call.

The requirement to send the data referred to in Article 182 of the Code shall be covered when the bidders have complied with the requirements of this Article.

Article 106.- For the purposes of Article 183, second paragraph of the Code, bidders may verify on the Internet page of the Tax Administration positions which the other bidders are taking within the period specified in that Article.

With each new posture that improves the previous ones, the Tax Administration Service will send a message confirming to the bidder the receipt of this, in which it will point out the amount offered, the date and time of the offer, as well as the good in question and the key to the position.

Article 107.- Made the full payment of the amount offered for a good killed, the winning bidder will be notified that he/she will have to ask the Fiscal Authority to indicate the date and the time when the delivery of the goods is carried out, once the formalities referred to in Articles 185 and 186 of the Code have been completed. The winning bidder may apply for a new delivery date if it has not been possible for him to go to the one designated by the Fiscal Authority.

Article 108.- For the purposes of Article 181 of the Code, the Fiscal Authority shall reinstate the bidders within two days of the date on which the auction, the amount of the deposit that as collateral has been constituted, except the amount corresponding to the winner that will be provided as a guarantee of compliance with its obligation to pay and, where applicable, as a payment of part of the sale price.

Article 109.- When the auction of goods is cancelled or suspended by the Fiscal Authority, this situation will be made of the knowledge of the participating bidders through their electronic mail and the amount deposited as collateral will be reintegrated within two days of notification of cancellation or suspension.

Article 110.- For the purposes of Articles 180, last paragraph, and 192 of the Code, the Tax Authority may in time dispose of the foreclosed assets provided that the buyer guarantee the balance of the debit plus interest corresponding to one of the forms mentioned in Article 141 of the Code. In this case, the interest shall be equal to the surcharges payable in respect of the payment of the tax credits within the time limit, the form and terms in which the transfer of the goods will be effected by means of rules of character the effect of the Tax Administration Service.

Article 111.- For the purposes of Article 184 of the Code, in the event of non-compliance of the winning bidder, the bidder who has made the second, third highest and thus shall be communicated to the bidder. successively, which may make the deposit of its position within the time limits specified in Articles 185 or 186 of the Code, as appropriate.

Article 112.- For the purposes of Article 195 of the Code, the lien may recover his assets, if he makes the payment of the tax credit in full or in part up to a day before have been killed, alienated or awarded the goods.

Article 113.- The surplus of the product of the auction or award, as referred to in Article 196 of the Code, shall not be liable for updating or payment of interest, as long as they are delivered within the time limits set by the Tax Administration Service by means of general rules.

TRANSIENT

First.- This Regulation shall enter into force on the day following its publication in the Official Journal of the Federation.

Second.- The Federation Fiscal Code Regulations published on December 7, 2009 in the Official Journal of the Federation are repealed.

They will continue in force, in which they do not oppose the regulation that is issued, the administrative provisions, rules, consultations and interpretations of a general nature contained in the circular or published in the Official Journal of the Federation.

Third.- The provisions of Articles 11, 61, second paragraph and 69, fraction I of this Regulation, concerning the tax box shall enter into force on the same terms as it does Reference to the Second Transitional, fraction VII of the Decree for which various provisions of the Tax Code of the Federation are amended, added and repealed, published in the Official Journal of the Federation on 9 December 2013.

Fourth.- The obligations arising from the legal situations provided for in the articles in force for the entry into force of this Regulation governing the opinions and declarations of the registered public accountant, except as provided for in Article 52 of this Regulation, who have been born during their term of office, shall be complied with in the forms and time limits laid down therein.

Fifth.- The provisions of Article 53 of this Regulation shall apply to the renewal referred to in the Second Transitional, fraction VIII of the Decree for which they are reformed, add, and repeal various provisions of the Tax Code of the Federation, published in the Official Journal of the Federation on 9 December 2013.

Sixth.- The provisions of Article 57, last paragraph of this Regulation, shall apply for the opinions of fiscal year 2014 and beyond.

Seventh.- The amount contained in Article 92 of this Regulation is updated as of January 1, 2012.

Given at the official residence of the Federal Executive Branch, in Mexico City, Federal District, at the first of April of two thousand fourteen.- Enrique Peña Nieto.-Heading.-The Secretary of Finance and Public Credit, Luis Videgaray Case.-Heading.